Engrossed (House passed) — American Rescue Plan Act of 2021

Record facts

Summary

The engrossed text of H. R. 1319, the American Rescue Plan Act of 2021, as passed by the House of Representatives on February 27 (legislative day February 26), 2021, in the 117th Congress, first session. The bill is described as providing for reconciliation pursuant to title II of S. Con. Res. 5. Its table of contents is organised by committee, beginning with Title I on agriculture and nutrition and Title II on education and labor. Later sections direct the Secretary of Agriculture to purchase and distribute food and agricultural commodities and to make grants and loans for small or midsized food processors, distributors, farmers markets and producers. Title XII appropriates $150,000,000 to the National Institute of Standards and Technology and $600,000,000 to the National Science Foundation for fiscal year 2021, each available until September 30, 2022.

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Full text

117TH CONGRESS 
1ST SESSION H. R. 1319 
AN ACT 
To provide for reconciliation pursuant to title II of S. Con. 
Res. 5. 
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
1
This Act may be cited as the ‘‘American Rescue Plan 
2
Act of 2021’’. 
3
SEC. 2. TABLE OF CONTENTS. 
4
The table of contents for this Act is as follows: 
5
Sec. 1. Short title. 
Sec. 2. Table of contents. 
TITLE I—COMMITTEE ON AGRICULTURE 
Subtitle A—Agriculture 
Sec. 1001. Food Supply Chain and Agriculture Pandemic Response. 
Sec. 1002. Emergency rural development grants for rural health care. 
Sec. 1003. Pandemic program administration funds. 
Sec. 1004. Funding for the USDA Office of Inspector General for oversight of 
COVID–19-related programs. 
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and ranch-
ers. 
Sec. 1006. USDA assistance and support for socially disadvantaged farmers, 
ranchers, forest land owners and operators, and groups. 
Sec. 1007. Use of the Commodity Credit Corporation for Commodities and As-
sociated Expenses. 
Subtitle B—Nutrition 
Sec. 1101. Supplemental nutrition assistance program. 
Sec. 1102. Additional assistance for SNAP online purchasing and technology 
improvements. 
Sec. 1103. Additional funding for nutrition assistance programs. 
Sec. 1104. Commodity supplemental food program. 
TITLE II—COMMITTEE ON EDUCATION AND LABOR 
Subtitle A—Education Matters 
PART 1—DEPARTMENT OF EDUCATION 
Sec. 2001. Elementary and secondary school emergency relief fund. 
Sec. 2002. Higher education emergency relief fund. 
Sec. 2003. Maintenance of effort and maintenance of equity. 
Sec. 2004. Outlying areas. 
Sec. 2005. Bureau of Indian Education. 
Sec. 2006. Gallaudet University. 
Sec. 2007. Student aid administration. 
Sec. 2008. Howard University. 
Sec. 2009. National Technical Institute for the Deaf. 
Sec. 2010. Institute of Education Sciences. 
Sec. 2011. Program administration. 
Sec. 2012. Office of inspector general. 

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Sec. 2013. Modification of revenue requirements for proprietary institutions of 
higher education. 
PART 2—MISCELLANEOUS 
Sec. 2021. National endowment for the arts. 
Sec. 2022. National endowment for the humanities. 
Sec. 2023. Institute of museum and library services. 
Sec. 2024.
COVID-19 response resources for the preservation and mainte-
nance of Native American languages. 
Subtitle B—Labor Matters 
Sec. 2101. Raising the Federal minimum wage. 
Sec. 2102. Funding for Department of Labor Worker Protection Activities. 
Sec. 2103. Compensation pursuant to the Longshore and Harbor Workers’ 
Compensation Act. 
Subtitle C—Human Services and Community Supports 
Sec. 2201. Supporting older Americans and their families. 
Sec. 2202. Child Care and Development Block Grant Program. 
Sec. 2203. Child Care Stabilization. 
Sec. 2204. Head Start. 
Sec. 2205. Programs for survivors. 
Sec. 2206. Child abuse prevention and treatment. 
Sec. 2207. Corporation for National and Community Service and the National 
Service Trust. 
Subtitle D—Child Nutrition & Related Programs 
Sec. 2301. Improvements to WIC benefits. 
Sec. 2302. WIC program modernization. 
Sec. 2303. Meals and supplements reimbursements for individuals who have not 
attained the age of 25. 
Sec. 2304. Pandemic EBT program. 
Subtitle E—COBRA Continuation Coverage 
Sec. 2401. Preserving health benefits for workers. 
TITLE III—COMMITTEE ON ENERGY AND COMMERCE 
Subtitle A—Public Health 
CHAPTER 1—VACCINES AND THERAPEUTICS 
Sec. 3001. Funding for COVID–19 vaccine activities at the centers for disease 
control and prevention. 
Sec. 3002. Funding for vaccine confidence activities. 
Sec. 3003. Funding for supply chain for COVID–19 vaccines, therapeutics, and 
medical supplies. 
Sec. 3004. Funding for COVID–19 vaccine, therapeutic, and device activities at 
the Food and Drug Administration. 
CHAPTER 2—TESTING 
Sec. 3011. Funding for COVID–19 testing, contact tracing, and mitigation ac-
tivities. 

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Sec. 3012. Funding for SARS–CoV–2 genomic sequencing and surveillance. 
Sec. 3013. Funding for global health. 
Sec. 3014. Funding for data modernization and forecasting center. 
CHAPTER 3—PUBLIC HEALTH WORKFORCE 
Sec. 3021. Funding for public health workforce. 
Sec. 3022. Funding for Medical Reserve Corps. 
CHAPTER 4—PUBLIC HEALTH INVESTMENTS 
Sec. 3031. Funding for community health centers and community care. 
Sec. 3032. Funding for National Health Service Corps. 
Sec. 3033. Funding for Nurse Corps. 
Sec. 3034. Funding for teaching health centers that operate graduate medical 
education. 
Sec. 3035. Funding for family planning. 
Sec. 3036. Funding for Office of Inspector General. 
CHAPTER 5—INDIAN HEALTH 
Sec. 3041. Funding for Indian health. 
CHAPTER 6—MENTAL HEALTH AND SUBSTANCE USE DISORDER 
Sec. 3051. Funding for block grants for community mental health services. 
Sec. 3052. Funding for block grants for prevention and treatment of substance 
abuse. 
Sec. 3053. Funding for mental and behavioral health training for health care 
professionals, paraprofessionals, and public safety officers. 
Sec. 3054. Funding for education and awareness campaign encouraging healthy 
work conditions and use of mental and behavioral health serv-
ices by health care professionals. 
Sec. 3055. Funding for grants for health care providers to promote mental and 
behavioral health among their health professional workforce. 
Sec. 3056. Funding for community-based funding for local substance use dis-
order services. 
Sec. 3057. Funding for community-based funding for local behavioral health 
needs. 
Sec. 3058. Funding for the National Child Traumatic Stress Network. 
Sec. 3059. Funding for Project AWARE. 
Sec. 3059A. Funding for youth suicide prevention. 
Sec. 3059B. Funding for behavioral health workforce education and training. 
CHAPTER 7—EXCHANGE GRANT PROGRAM 
Sec. 3061. Establishing a grant program for Exchange modernization. 
Subtitle B—Medicaid 
Sec. 3101. Mandatory coverage of COVID–19 vaccines and administration and 
treatment under Medicaid. 
Sec. 3102. Modifications to certain coverage under Medicaid for pregnant and 
postpartum women. 
Sec. 3103. State Option to Provide Qualifying Community-Based Mobile Crisis 
Intervention Services. 

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Sec. 3104. Temporary increase in FMAP for medical assistance under State 
Medicaid plans which begin to expend amounts for certain 
mandatory individuals. 
Sec. 3105. Extension of 100 percent Federal medical assistance percentage to 
Urban Indian Health Organizations and Native Hawaiian 
Health Care Systems. 
Sec. 3106. Sunset of limit on maximum rebate amount for single source drugs 
and innovator multiple source drugs. 
Sec. 3107. Additional support for Medicaid home and community-based services 
during the COVID–19 emergency. 
Sec. 3108. Funding for State strike teams for resident and employee safety in 
nursing facilities. 
Sec. 3109. Special Rule for the Period of a Declared Public Health Emergency 
Related to Coronavirus. 
Subtitle C—Children’s Health Insurance Program 
Sec. 3201. Mandatory coverage of COVID–19 vaccines and administration and 
treatment under CHIP. 
Sec. 3202. Modifications to certain coverage under CHIP for pregnant and 
postpartum women. 
Subtitle D—Other Provisions 
CHAPTER 1—ENSURING ENVIRONMENTAL HEALTH AND RATEPAYER 
PROTECTION DURING THE PANDEMIC 
Sec. 3301. Funding for pollution and disparate impacts of the COVID–19 pan-
demic. 
Sec. 3302. Funding for LIHEAP. 
Sec. 3303. Funding for water assistance program. 
CHAPTER 2—DISTANCE LEARNING AND CONSUMER PROTECTION DURING 
THE COVID–19 PANDEMIC 
Sec. 3311. Funding for consumer product safety fund to protect consumers 
from potentially dangerous products related to COVID–19. 
Sec. 3312. Funding for E-Rate support for emergency educational connections 
and devices. 
CHAPTER 3—OVERSIGHT OF DEPARTMENT OF COMMERCE PREVENTION AND 
RESPONSE TO COVID–19 
Sec. 3321. Funding for Department of Commerce Inspector General. 
TITLE IV—COMMITTEE ON FINANCIAL SERVICES 
Subtitle A—Defense Production Act of 1950 
Sec. 4001. COVID–19 emergency medical supplies enhancement. 
Subtitle B—Housing Provisions 
Sec. 4101. Emergency rental assistance. 
Sec. 4102. Emergency housing vouchers. 
Sec. 4103. Emergency assistance for rural housing. 
Sec. 4104. Housing assistance and supportive services programs for Native 
Americans. 

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Sec. 4105. Housing counseling. 
Sec. 4106. Homelessness assistance and supportive services program. 
Sec. 4107. Homeowner Assistance Fund. 
Sec. 4108. Relief measures for section 502 and 504 direct loan borrowers. 
Sec. 4109. Fair housing activities. 
Subtitle C—Small Business (SSBCI) 
Sec. 4201. State Small Business Credit Initiative. 
Subtitle D—Airlines 
Sec. 4301. Air Transportation Payroll Support Program Extension. 
TITLE V—COMMITTEE ON OVERSIGHT AND REFORM 
Subtitle A—Coronavirus State and Local Fiscal Recovery Funds 
Sec. 5001. Coronavirus State and Local Fiscal Recovery Funds. 
Subtitle B—Other Matters 
Sec. 5111. Emergency Federal Employee Leave Fund. 
Sec. 5112. Funding for the Government Accountability Office. 
Sec. 5113. Pandemic Response Accountability Committee funding availability. 
Sec. 5114. Funding for the White House. 
TITLE VI—COMMITTEE ON SMALL BUSINESS 
Sec. 6001. Modifications to paycheck protection program. 
Sec. 6002. Targeted EIDL advance. 
Sec. 6003. Support for restaurants. 
Sec. 6004. Community navigator pilot program. 
Sec. 6005. Shuttered venue operators. 
Sec. 6006. Direct appropriations. 
TITLE VII—COMMITTEE ON TRANSPORTATION AND 
INFRASTRUCTURE 
Subtitle A—Transportation and Infrastructure 
Sec. 7001. Federal Emergency Management Agency appropriation. 
Sec. 7002. Funeral assistance. 
Sec. 7003. Economic adjustment assistance. 
Sec. 7004. Great Lakes St. Lawrence Seaway Development Corporation oper-
ations and maintenance. 
Sec. 7005. Grants to the National Railroad Passenger Corporation. 
Sec. 7006. Federal Transit Administration grants. 
Sec. 7007. Relief for airports. 
Sec. 7008. Emergency FAA Employee Leave Fund. 
Subtitle B—Aviation Manufacturing Jobs Protection 
Sec. 7101. Definitions. 
Sec. 7102. Payroll support program. 
Subtitle C—Continued Assistance to Rail Workers 

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Sec. 7201. Additional enhanced benefits under the Railroad Unemployment In-
surance Act. 
Sec. 7202. Extended unemployment benefits under the Railroad Unemployment 
Insurance Act. 
Sec. 7203. Extension of waiver of the 7-day waiting period for benefits under 
the Railroad Unemployment Insurance Act. 
Sec. 7204. Railroad Retirement Board and Office of the Inspector General 
funding. 
TITLE VIII—COMMITTEE ON VETERANS’ AFFAIRS 
Sec. 8001. Funding for claims and appeals processing. 
Sec. 8002. Funding availability for medical care and health needs. 
Sec. 8003. Funding for supply chain modernization. 
Sec. 8004. Funding for state homes. 
Sec. 8005. Funding for the Department of Veterans Affairs office of inspector 
general. 
Sec. 8006. Covid–19 veteran rapid retraining assistance program. 
Sec. 8007. Prohibition on copayments and cost sharing for veterans during 
emergency relating to COVID–19. 
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund. 
TITLE IX—COMMITTEE ON WAYS AND MEANS 
Subtitle A—Crisis Support for Unemployed Workers 
PART 1—EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS 
Sec. 9011. Extension of pandemic unemployment assistance. 
Sec. 9012. Extension of emergency unemployment relief for governmental enti-
ties and nonprofit organizations. 
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation. 
Sec. 9014. Extension of full Federal funding of the first week of compensable 
regular unemployment for States with no waiting week. 
Sec. 9015. Extension of emergency State staffing flexibility. 
Sec. 9016. Extension of Pandemic Emergency Unemployment Compensation. 
Sec. 9017. Extension of temporary financing of short-time compensation pay-
ments in States with programs in law. 
Sec. 9018. Extension of temporary financing of short-time compensation agree-
ments for States without programs in law. 
PART 2—EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS 
Sec. 9021. Extension of temporary assistance for States with advances. 
Sec. 9022. Extension of full Federal funding of extended unemployment com-
pensation. 
PART 3—DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND 
EQUITABLE PAYMENT 
Sec. 9031. Funding for administration. 
Sec. 9032. Funding for fraud prevention, equitable access, and timely payment 
to eligible workers. 
Subtitle B—Emergency Assistance to Families Through Home Visiting 
Programs 
Sec. 9101. Emergency assistance to families through home visiting programs. 

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Subtitle C—Emergency Assistance to Children and Families 
Sec. 9201. Pandemic Emergency Assistance. 
Subtitle D—Elder Justice and Support Guarantee 
Sec. 9301. Additional funding for aging and disability services programs. 
Subtitle E—Support to Skilled Nursing Facilities in Response to COVID–19 
Sec. 9401. Providing for infection control support to skilled nursing facilities 
through contracts with quality improvement organizations. 
Sec. 9402. Funding for strike teams for resident and employee safety in skilled 
nursing facilities. 
Subtitle F—Preserving Health Benefits for Workers 
Sec. 9501. Preserving health benefits for workers. 
Subtitle G—Promoting Economic Security 
PART 1—2021 RECOVERY REBATES TO INDIVIDUALS 
Sec. 9601. 2021 recovery rebates to individuals. 
PART 2—CHILD TAX CREDIT 
Sec. 9611. Child tax credit improvements for 2021. 
Sec. 9612. Application of child tax credit in possessions. 
PART 3—EARNED INCOME TAX CREDIT 
Sec. 9621. Strengthening the earned income tax credit for individuals with no 
qualifying children. 
Sec. 9622. Taxpayer eligible for childless earned income credit in case of quali-
fying children who fail to meet certain identification require-
ments. 
Sec. 9623. Credit allowed in case of certain separated spouses. 
Sec. 9624. Modification of disqualified investment income test. 
Sec. 9625. Application of earned income tax credit in possessions of the United 
States. 
Sec. 9626. Temporary special rule for determining earned income for purposes 
of earned income tax credit. 
PART 4—DEPENDENT CARE ASSISTANCE 
Sec. 9631. Refundability and enhancement of child and dependent care tax 
credit. 
Sec. 9632. Increase in exclusion for employer-provided dependent care assist-
ance. 
PART 5—CREDITS FOR PAID SICK AND FAMILY LEAVE 
Sec. 9641. Payroll credits. 
Sec. 9642. Credit for sick leave for certain self-employed individuals. 
Sec. 9643. Credit for family leave for certain self-employed individuals. 
PART 6—EMPLOYEE RETENTION CREDIT 
Sec. 9651. Extension of employee retention credit. 

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PART 7—PREMIUM TAX CREDIT 
Sec. 9661. Improving affordability by expanding premium assistance for con-
sumers. 
Sec. 9662. Temporary modification of limitations on reconciliation of tax cred-
its for coverage under a qualified health plan with advance pay-
ments of such credit. 
Sec. 9663. Application of premium tax credit in case of individuals receiving 
unemployment compensation during 2021. 
PART 8—MISCELLANEOUS PROVISIONS 
Sec. 9671. Repeal of election to allocate interest, etc. on worldwide basis. 
Sec. 9672. Tax treatment of targeted EIDL advances. 
Sec. 9673. Tax treatment of restaurant revitalization grants. 
Sec. 9674. Modification of exceptions for reporting of third party network 
transactions. 
Subtitle H—Pensions 
Sec. 9701. Temporary delay of designation of multiemployer plans as in endan-
gered, critical, or critical and declining status. 
Sec. 9702. Temporary extension of the funding improvement and rehabilitation 
periods for multiemployer pension plans in critical and endan-
gered status for 2020 or 2021. 
Sec. 9703. Adjustments to funding standard account rules. 
Sec. 9704. Special financial assistance program for financially troubled multi-
employer plans. 
Sec. 9705. Extended amortization for single employer plans. 
Sec. 9706. Extension of pension funding stabilization percentages for single em-
ployer plans. 
Sec. 9707. Modification of special rules for minimum funding standards for 
community newspaper plans. 
Sec. 9708. Cost of living adjustment freeze. 
Subtitle I—Child Care for Workers 
Sec. 9801. Child care assistance. 
TITLE X—INTERNATIONAL AFFAIRS 
Sec. 10001. Department of State operations. 
Sec. 10002. United States Agency for International Development operations. 
Sec. 10003. Global response. 
Sec. 10004. Humanitarian response. 
Sec. 10005. Multilateral assistance. 
TITLE XI—COMMITTEE ON NATURAL RESOURCES 
Sec. 1101. Indian Affairs. 
Sec. 1102. United States Fish and Wildlife Service. 
TITLE XII—COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY 
Sec. 12001. National Institute of Standards and Technology. 
Sec. 12002. National Science Foundation. 

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TITLE I—COMMITTEE ON 
1
AGRICULTURE 
2
Subtitle A—Agriculture 
3
SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PAN-
4
DEMIC RESPONSE. 
5
(a) APPROPRIATION.—In addition to amounts other-
6
wise available, there is appropriated to the Secretary of 
7
Agriculture for fiscal year 2021, out of any money in the 
8
Treasury not otherwise appropriated, $4,000,000,000, to 
9
remain available until expended, to carry out this section. 
10
(b) USE OF FUNDS.—The Secretary of Agriculture 
11
shall use the amounts made available pursuant to sub-
12
section (a)— 
13
(1) to purchase food and agricultural commod-
14
ities; 
15
(2) to purchase and distribute agricultural com-
16
modities (including fresh produce, dairy, eggs, and 
17
meat) to individuals in need, including through deliv-
18
ery to nonprofit organizations and through res-
19
taurants and other food related entities, as deter-
20
mined by the Secretary, that may receive, store, 
21
process, and distribute food items; 
22
(3) to make grants and loans for small or 
23
midsized food processors or distributors, farmers 
24
markets, producers, or other organizations to re-
25

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spond to COVID–19, including for measures to pro-
1
tect workers against COVID–19; and 
2
(4) to make loans and grants and provide other 
3
assistance to maintain and improve food and agricul-
4
tural supply chain resiliency. 
5
(c) ANIMAL HEALTH.— 
6
(1) COVID–19 ANIMAL
SURVEILLANCE.—The 
7
Secretary of Agriculture shall conduct monitoring 
8
and surveillance of susceptible animals for incidence 
9
of SARS–CoV–2. 
10
(2) GUIDANCE.—Activities conducted under 
11
paragraph (1) shall be consistent with guidance pro-
12
vided by the World Organisation for Animal Health. 
13
(3) FUNDING.—Out of the amounts made avail-
14
able under subsection (a), the Secretary shall use 
15
$300,000,000 to carry out this subsection. 
16
(d) OVERTIME FEES.— 
17
(1) SMALL ESTABLISHMENT; VERY SMALL ES-
18
TABLISHMENT DEFINITIONS.—The terms ‘‘small es-
19
tablishment’’ and ‘‘very small establishment’’ have 
20
the meaning given those terms in the final rule enti-
21
tled ‘‘Pathogen Reduction; Hazard Analysis and 
22
Critical Control Point (HACCP) Systems’’ published 
23
in the Federal Register on July 25, 1996 (61 Fed. 
24
Reg. 38806). 
25

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(2) 
OVERTIME
INSPECTION
COST
REDUC-
1
TION.—Notwithstanding section 10703 of the Farm 
2
Security and Rural Investment Act of 2002 (7 
3
U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 
4
695), section 25 of the Poultry Products Inspection 
5
Act (21 U.S.C. 468), and section 24 of the Egg 
6
Products Inspection Act (21 U.S.C. 1053), and any 
7
regulations promulgated by the Department of Agri-
8
culture implementing such provisions of law and 
9
subject to the availability of funds under paragraph 
10
(3), the Secretary of Agriculture shall reduce the 
11
amount of overtime inspection costs borne by feder-
12
ally-inspected small establishments and very small 
13
establishments engaged in meat, poultry, or egg 
14
products processing and subject to the requirements 
15
of the Federal Meat Inspection Act (21 U.S.C. 601 
16
et seq.), the Poultry Products Inspection Act (21 
17
U.S.C. 451 et seq.), or the Egg Products Inspection 
18
Act (21 U.S.C. 1031 et seq.), for inspection activi-
19
ties carried out during the period of fiscal years 
20
2021 through 2030. 
21
(3) FUNDING.—Out of the amounts made avail-
22
able under subsection (a), the Secretary shall use 
23
$100,000,000 to carry out this subsection. 
24

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SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS 
1
FOR RURAL HEALTH CARE. 
2
(a) GRANTS.—The Secretary of Agriculture (in this 
3
section referred to as the ‘‘Secretary’’) shall use the funds 
4
made available by this section to establish an emergency 
5
pilot program for rural development not later than 150 
6
days after the date of enactment of this Act to provide 
7
grants to eligible applicants (as defined in section 
8
3570.61(a) of title 7, Code of Federal Regulations) to be 
9
awarded by the Secretary based on rural development 
10
needs related to the COVID–19 pandemic. 
11
(b) USES.—An eligible applicant to whom a grant is 
12
awarded under this section may use the grant funds for 
13
costs, including those incurred prior to the issuance of the 
14
grant, as determined by the Secretary, of facilities which 
15
primarily serve rural areas (as defined in section 
16
343(a)(13)(C) of the Consolidated Farm and Rural Devel-
17
opment Act (7 U.S.C. 1991(a)(13)(C)), which are located 
18
in a rural area, the median household income of the popu-
19
lation to be served by which is less than the greater of 
20
the poverty line or the applicable percentage (determined 
21
under section 3570.63(b) of title 7, Code of Federal Regu-
22
lations) of the State nonmetropolitan median household 
23
income, and for which the performance of any construction 
24
work completed with grant funds shall meet the condition 
25

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set forth in section 9003(f) of the Farm Security and 
1
Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to— 
2
(1) increase capacity for vaccine distribution; 
3
(2) provide medical supplies to increase medical 
4
surge capacity; 
5
(3) reimburse for revenue lost during the 
6
COVID–19 pandemic, including revenue losses in-
7
curred prior to the awarding of the grant; 
8
(4) increase telehealth capabilities, including 
9
underlying health care information systems; 
10
(5) construct temporary or permanent struc-
11
tures to provide health care services, including vac-
12
cine administration or testing; 
13
(6) support staffing needs for vaccine adminis-
14
tration or testing; and 
15
(7) engage in any other efforts to support rural 
16
development determined to be critical to address the 
17
COVID–19 pandemic, including nutritional assist-
18
ance to vulnerable individuals, as approved by the 
19
Secretary. 
20
(c) FUNDING.—In addition to amounts otherwise 
21
available, there is appropriated to the Secretary for fiscal 
22
year 2021, out of any money in the Treasury not otherwise 
23
appropriated, $500,000,000, to remain available until 
24
September 30, 2023, to carry out this section, of which 
25

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not more than 3 percent may be used by the Secretary 
1
for administrative purposes and not more than 2 percent 
2
may be used by the Secretary for technical assistance as 
3
defined in section 306(a)(26) of the Consolidated Farm 
4
and Rural Development Act (7 U.S.C. 1926(a)(26)). 
5
SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS. 
6
In addition to amounts otherwise available, there are 
7
appropriated for fiscal year 2021, out of any money in 
8
the Treasury not otherwise appropriated, $47,500,000, to 
9
remain available until expended, for necessary administra-
10
tive expenses associated with carrying out this subtitle. 
11
SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR 
12
GENERAL FOR OVERSIGHT OF COVID–19-RE-
13
LATED PROGRAMS. 
14
In addition to amounts otherwise made available, 
15
there is appropriated to the Office of the Inspector Gen-
16
eral of the Department of Agriculture for fiscal year 2021, 
17
out of any money in the Treasury not otherwise appro-
18
priated, $2,500,000, to remain available until September 
19
30, 2022, for audits, investigations, and other oversight 
20
activities of projects and activities carried out with funds 
21
made available to the Department of Agriculture related 
22
to the COVID–19 pandemic. 
23

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SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DIS-
1
ADVANTAGED FARMERS AND RANCHERS. 
2
(a) PAYMENTS.— 
3
(1) APPROPRIATION.—In addition to amounts 
4
otherwise available, there is appropriated to the Sec-
5
retary for fiscal year 2021, out of amounts in the 
6
Treasury not otherwise appropriated, such sums as 
7
may be necessary, to remain available until ex-
8
pended, for the cost of loan modifications and pay-
9
ments under this section. 
10
(2) PAYMENTS.—The Secretary shall provide a 
11
payment in an amount equal to 120 percent of the 
12
outstanding indebtedness of each socially disadvan-
13
taged farmer or rancher as of January 1, 2021, to 
14
pay off the loan directly or to the socially disadvan-
15
taged farmer or rancher (or a combination of both), 
16
on each— 
17
(A) direct farm loan made by the Secretary 
18
to the socially disadvantaged farmer or rancher; 
19
and 
20
(B) farm loan guaranteed by the Secretary 
21
the borrower of which is the socially disadvan-
22
taged farmer or rancher. 
23
(b) DEFINITIONS.—In this section: 
24
(1) FARM
LOAN.—The term ‘‘farm loan’’ 
25
means— 
26

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(A) a loan administered by the Farm Serv-
1
ice Agency under subtitle A, B, or C of the 
2
Consolidated Farm and Rural Development Act 
3
(7 U.S.C. 1922 et seq.); and 
4
(B) a Commodity Credit Corporation Farm 
5
Storage Facility Loan. 
6
(2) SECRETARY.—The term ‘‘Secretary’’ means 
7
the Secretary of Agriculture. 
8
(3) SOCIALLY
DISADVANTAGED
FARMER
OR 
9
RANCHER.—The term ‘‘socially disadvantaged farm-
10
er or rancher’’ has the meaning given the term in 
11
section 2501(a) of the Food, Agriculture, Conserva-
12
tion, and Trade Act of 1990 (7 U.S.C. 2279(a)). 
13
SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY 
14
DISADVANTAGED FARMERS, RANCHERS, FOR-
15
EST LAND OWNERS AND OPERATORS, AND 
16
GROUPS. 
17
(a) APPROPRIATION.—In addition to amounts other-
18
wise available, there is appropriated to the Secretary of 
19
Agriculture for fiscal year 2021, out of any money in the 
20
Treasury not otherwise appropriated, $1,010,000,000, to 
21
remain available until expended, to carry out this section. 
22
(b) ASSISTANCE.—The Secretary of Agriculture shall 
23
use the amounts made available pursuant to subsection 
24
(a)— 
25

18 
•HR 1319 EH
(1) to provide outreach, mediation, financial 
1
training, capacity building training, cooperative de-
2
velopment training and support, and other technical 
3
assistance on issues concerning food, agriculture, ag-
4
ricultural credit, agricultural extension, rural devel-
5
opment, or nutrition to socially disadvantaged farm-
6
ers, ranchers, or forest landowners, or other mem-
7
bers of socially disadvantaged groups; 
8
(2) to provide grants and loans to improve land 
9
access for socially disadvantaged farmers, ranchers, 
10
or forest landowners, including issues related to 
11
heirs’ property in a manner as determined by the 
12
Secretary; 
13
(3) to support the development of agricultural 
14
credit institutions that are designed to serve socially 
15
disadvantaged groups, including other financing in-
16
stitutions funded by the Farm Credit System; 
17
(4) to support the activities of one or more eq-
18
uity commissions that will address racial equity 
19
issues within the Department of Agriculture and its 
20
programs; 
21
(5) to support the development of one or more 
22
legal centers focused on agricultural legal issues of 
23
socially disadvantaged farmers, ranchers, or forest 
24

19 
•HR 1319 EH
landowners or other members of socially disadvan-
1
taged groups; 
2
(6) to support and supplement agricultural re-
3
search, education, and extension, as well as scholar-
4
ships and programs that provide internships and 
5
pathways to Federal employment, at— 
6
(A) colleges or universities eligible to re-
7
ceive funds under the Act of August 30, 1890 
8
(commonly known as the ‘‘Second Morrill Act’’) 
9
(7 U.S.C. 321 et seq.), including Tuskegee Uni-
10
versity; 
11
(B) 1994 Institutions (as defined in sec-
12
tion 532 of the Equity in Educational Land- 
13
Grant Status Act of 1994 (7 U.S.C. 301 note; 
14
Public Law 103–382)); 
15
(C) Alaska Native serving institutions and 
16
Native Hawaiian serving institutions eligible to 
17
receive grants under subsections (a) and (b), re-
18
spectively, of section 1419B of the National Ag-
19
ricultural Research, Extension, and Teaching 
20
Policy Act of 1977 (7 U.S.C. 3156); 
21
(D) Hispanic-serving institutions eligible to 
22
receive grants under section 1455 of the Na-
23
tional Agricultural Research, Extension, and 
24

20 
•HR 1319 EH
Teaching Policy Act of 1977 (7 U.S.C. 3241); 
1
and 
2
(E) the insular area institutions of higher 
3
education located in the territories of the 
4
United States, as referred to in section 1489 of 
5
the National Agricultural Research, Extension, 
6
and Teaching Policy Act of 1977 (7 U.S.C. 
7
3361); 
8
(7) to provide assistance to socially disadvan-
9
taged farmers, ranchers, or forest landowners that 
10
are former farm loan borrowers that suffered related 
11
adverse actions or past discrimination or bias in De-
12
partment of Agriculture programs, as determined by 
13
the Secretary; and 
14
(8) to establish pilot projects that focus on land 
15
acquisition, financial planning, and credit by pro-
16
viding technical and financial assistance related to 
17
agricultural production or timber production on non-
18
industrial private forest land to socially disadvan-
19
taged farmers, ranchers, or forest landowners, or 
20
other members of socially disadvantaged groups. 
21
(c) DEFINITIONS.—In this section: 
22
(1) NONINDUSTRIAL PRIVATE FOREST LAND.— 
23
The term ‘‘nonindustrial private forest land’’ has the 
24
meaning given the term in section 1201(a)(18) of 
25

21 
•HR 1319 EH
the Food Security Act of 1985 (16 U.S.C. 
1
3801(a)(18)). 
2
(2) 
SOCIALLY
DISADVANTAGED
FARMER, 
3
RANCHER, OR FOREST LANDOWNER.—The term ‘‘so-
4
cially disadvantaged farmer, rancher, or forest land-
5
owner’’ means a farmer, rancher, or owner or oper-
6
ator of nonindustrial private forest land who is a 
7
member of a socially disadvantaged group. 
8
(3) SOCIALLY
DISADVANTAGED
GROUP.—The 
9
term ‘‘socially disadvantaged group’’ has the mean-
10
ing given the term in section 2501(a) of the Food, 
11
Agriculture, Conservation, and Trade Act of 1990 (7 
12
U.S.C. 2279(a)). 
13
SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION 
14
FOR COMMODITIES AND ASSOCIATED EX-
15
PENSES. 
16
In addition to amounts otherwise made available, 
17
there are appropriated for fiscal year 2021, out of any 
18
money in the Treasury not otherwise appropriated, 
19
$800,000,000, to remain available until September 30, 
20
2022, to use the Commodity Credit Corporation to acquire 
21
and make available commodities under section 406(b) of 
22
the Food for Peace Act (7 U.S.C. 1736(b)) and for ex-
23
penses under such section. 
24

22 
•HR 1319 EH
Subtitle B—Nutrition 
1
SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PRO-
2
GRAM. 
3
(a) VALUE OF BENEFITS.—Section 702(a) of division 
4
N of the Consolidated Appropriations Act, 2021 (Public 
5
Law 116–260) is amended by striking ‘‘June 30, 2021’’ 
6
and inserting ‘‘September 30, 2021’’. 
7
(b) SNAP ADMINISTRATIVE EXPENSES.—In addition 
8
to amounts otherwise available, there is hereby appro-
9
priated for fiscal year 2021, out of any amounts in the 
10
Treasury not otherwise appropriated, $1,150,000,000, to 
11
remain available until September 30, 2023, with amounts 
12
to be obligated for each of fiscal years 2021, 2022, and 
13
2023, for the costs of State administrative expenses asso-
14
ciated with carrying out this section and administering the 
15
supplemental nutrition assistance program established 
16
under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 
17
et seq.), of which— 
18
(1) $15,000,000 shall be for necessary expenses 
19
of the Secretary of Agriculture (in this section re-
20
ferred to as the ‘‘Secretary’’) for management and 
21
oversight of the program; and 
22
(2) $1,135,000,000 shall be for the Secretary to 
23
make grants to each State agency for each of fiscal 
24
years 2021 through 2023 as follows: 
25

23 
•HR 1319 EH
(A) 75 percent of the amounts available 
1
shall be allocated to States based on the share 
2
of each State of households that participate in 
3
the supplemental nutrition assistance program 
4
as reported to the Department of Agriculture 
5
for the most recent 12-month period for which 
6
data are available, adjusted by the Secretary 
7
(as of the date of the enactment of this Act) for 
8
participation in disaster programs under section 
9
5(h) of the Food and Nutrition Act of 2008 (7 
10
U.S.C. 2014(h)); and 
11
(B) 25 percent of the amounts available 
12
shall be allocated to States based on the in-
13
crease in the number of households that partici-
14
pate in the supplemental nutrition assistance 
15
program as reported to the Department of Ag-
16
riculture over the most recent 12-month period 
17
for which data are available, adjusted by the 
18
Secretary (as of the date of the enactment of 
19
this Act) for participation in disaster programs 
20
under section 5(h) of the Food and Nutrition 
21
Act of 2008 (7 U.S.C. 2014(h)). 
22

24 
•HR 1319 EH
SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE 
1
PURCHASING AND TECHNOLOGY IMPROVE-
2
MENTS. 
3
(a) FUNDING.—In addition to amounts otherwise 
4
made available, there is appropriated for fiscal year 2021, 
5
out of any amounts in the Treasury not otherwise appro-
6
priated, $25,000,000 to remain available through Sep-
7
tember 30, 2026, to carry out this section. 
8
(b) USE OF FUNDS.—The Secretary of Agriculture 
9
may use the amounts made available pursuant to sub-
10
section (a)— 
11
(1) to make technological improvements to im-
12
prove online purchasing in the supplemental nutri-
13
tion assistance program established under the Food 
14
and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.); 
15
(2) to modernize electronic benefit transfer 
16
technology; 
17
(3) to support the mobile technologies dem-
18
onstration projects and the use of mobile tech-
19
nologies authorized under section 7(h)(14) of the 
20
Food and Nutrition Act of 2008 (7 U.S.C. 
21
2016(h)(14)); and 
22
(4) to provide technical assistance to educate 
23
retailers on the process and technical requirements 
24
for the online acceptance of the supplemental nutri-
25
tion assistance program benefits, for mobile pay-
26

25 
•HR 1319 EH
ments, and for electronic benefit transfer moderniza-
1
tion initiatives. 
2
SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSIST-
3
ANCE PROGRAMS. 
4
Section 704 of division N of the Consolidated Appro-
5
priations Act, 2021 (Public Law 116–260) is amended— 
6
(1) by striking ‘‘In addition’’ and inserting the 
7
following: 
8
‘‘(a) COVID–19 RESPONSE FUNDING.—In addi-
9
tion’’; and 
10
(2) by adding at the end the following— 
11
‘‘(b) ADDITIONAL FUNDING.—In addition to any 
12
other funds made available, there is appropriated for fiscal 
13
year 2021, out of any money in the Treasury not otherwise 
14
appropriated, $1,000,000,000 to remain available until 
15
September 30, 2027, for the Secretary of Agriculture to 
16
provide grants to the Commonwealth of Northern Mariana 
17
Islands, Puerto Rico, and American Samoa for nutrition 
18
assistance, of which $30,000,000 shall be available to pro-
19
vide grants to the Commonwealth of Northern Mariana 
20
Islands for such assistance.’’. 
21
SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM. 
22
In addition to amounts otherwise made available, 
23
there is appropriated for fiscal year 2021, out of any 
24
money in the Treasury not otherwise appropriated, 
25

26 
•HR 1319 EH
$37,000,000, to remain available until September 30, 
1
2022, for activities authorized by section 4(a) of the Agri-
2
culture and Consumer Protection Act of 1973 (7 U.S.C. 
3
612c note). 
4
TITLE II—COMMITTEE ON 
5
EDUCATION AND LABOR 
6
Subtitle A—Education Matters 
7
PART 1—DEPARTMENT OF EDUCATION 
8
SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMER-
9
GENCY RELIEF FUND. 
10
(a) IN GENERAL.—In addition to amounts otherwise 
11
available through the Education Stabilization Fund, there 
12
is appropriated to the Department of Education for fiscal 
13
year 2021, out of any money in the Treasury not otherwise 
14
appropriated, $128,554,800,000, to remain available 
15
through September 30, 2023, to carry out this section. 
16
(b) GRANTS.—From funds provided under subsection 
17
(a), the Secretary shall make grants to each State edu-
18
cational agency in accordance with this section. 
19
(c) ALLOCATIONS TO STATES.—The amount of each 
20
grant under subsection (b) shall be allocated by the Sec-
21
retary to each State in the same proportion as each State 
22
received under part A of title I of the Elementary and 
23
Secondary Education Act of 1965 in the most recent fiscal 
24
year. 
25

27 
•HR 1319 EH
(d) SUBGRANTS
TO LOCAL EDUCATIONAL AGEN-
1
CIES.—Each State shall allocate not less than 90 percent 
2
of the grant funds awarded to the State under this section 
3
as subgrants to local educational agencies (including char-
4
ter schools that are local educational agencies) in the State 
5
in proportion to the amount of funds such local edu-
6
cational agencies and charter schools that are local edu-
7
cational agencies received under part A of title I of the 
8
Elementary and Secondary Education Act of 1965 in the 
9
most recent fiscal year. 
10
(e) USES OF FUNDS.—A local educational agency 
11
that receives funds under this section— 
12
(1) shall reserve not less than 20 percent of 
13
such funds to address learning loss through the im-
14
plementation of evidence-based interventions, such 
15
as summer learning, extended day, comprehensive 
16
afterschool programs, or extended school year pro-
17
grams, and ensure that such interventions respond 
18
to students’ academic, social, and emotional needs 
19
and address the disproportionate impact of the 
20
coronavirus on the student subgroups described in 
21
section 1111(b)(2)(xi) of the Elementary and Sec-
22
ondary 
Education 
Act 
of 
1965 
(20 
U.S.C. 
23
6311(b)(2)(xi)), students experiencing homelessness, 
24
and children and youth in foster care; and 
25

28 
•HR 1319 EH
(2) shall use the remaining funds for any of the 
1
following: 
2
(A) Any activity authorized by the Elemen-
3
tary and Secondary Education Act of 1965. 
4
(B) Any activity authorized by the Individ-
5
uals with Disabilities Education Act. 
6
(C) Any activity authorized by the Adult 
7
Education and Family Literacy Act. 
8
(D) Any activity authorized by the Carl D. 
9
Perkins Career and Technical Education Act of 
10
2006. 
11
(E) Coordination of preparedness and re-
12
sponse efforts of local educational agencies with 
13
State, local, Tribal, and territorial public health 
14
departments, and other relevant agencies, to 
15
improve coordinated responses among such enti-
16
ties to prevent, prepare for, and respond to 
17
coronavirus. 
18
(F) Providing principals and others school 
19
leaders with the resources necessary to address 
20
the needs of their individual schools. 
21
(G) Activities to address the unique needs 
22
of low-income children or students, children 
23
with disabilities, English learners, racial and 
24
ethnic minorities, students experiencing home-
25

29 
•HR 1319 EH
lessness, and foster care youth, including how 
1
outreach and service delivery will meet the 
2
needs of each population. 
3
(H) Developing and implementing proce-
4
dures and systems to improve the preparedness 
5
and response efforts of local educational agen-
6
cies. 
7
(I) Training and professional development 
8
for staff of the local educational agency on sani-
9
tation and minimizing the spread of infectious 
10
diseases. 
11
(J) Purchasing supplies to sanitize and 
12
clean the facilities of a local educational agency, 
13
including buildings operated by such agency. 
14
(K) Planning for, coordinating, and imple-
15
menting activities during long-term closures, in-
16
cluding providing meals to eligible students, 
17
providing technology for online learning to all 
18
students, providing guidance for carrying out 
19
requirements under the IDEA and ensuring 
20
other educational services can continue to be 
21
provided consistent with all Federal, State, and 
22
local requirements. 
23
(L) Purchasing educational technology (in-
24
cluding hardware, software, and connectivity) 
25

30 
•HR 1319 EH
for students who are served by the local edu-
1
cational agency that aids in regular and sub-
2
stantive educational interaction between stu-
3
dents and their classroom instructors, including 
4
low-income students and children with disabil-
5
ities, which may include assistive technology or 
6
adaptive equipment. 
7
(M) Providing mental health services and 
8
supports. 
9
(N) Planning and implementing activities 
10
related to summer learning and supplemental 
11
afterschool programs, including providing class-
12
room instruction or online learning during the 
13
summer months and addressing the needs of 
14
low-income students, children with disabilities, 
15
English learners, migrant students, students ex-
16
periencing homelessness, and children in foster 
17
care. 
18
(O) Addressing learning loss among stu-
19
dents, including low-income students, children 
20
with disabilities, English learners, racial and 
21
ethnic minorities, students experiencing home-
22
lessness, and children and youth in foster care, 
23
of the local educational agency, including by— 
24

31 
•HR 1319 EH
(i) administering and using high-qual-
1
ity assessments that are valid and reliable, 
2
to accurately assess students’ academic 
3
progress and assist educators in meeting 
4
students’ 
academic 
needs, 
including 
5
through differentiating instruction; 
6
(ii) implementing evidence-based ac-
7
tivities to meet the comprehensive needs of 
8
students; 
9
(iii) providing information and assist-
10
ance to parents and families on how they 
11
can effectively support students, including 
12
in a distance learning environment; and 
13
(iv) tracking student attendance and 
14
improving student engagement in distance 
15
education. 
16
(P) School facility repairs and improve-
17
ments to enable operation of schools to reduce 
18
risk of virus transmission and exposure to envi-
19
ronmental health hazards, and to support stu-
20
dent health needs. 
21
(Q) Inspection, testing, maintenance, re-
22
pair, replacement, and upgrade projects to im-
23
prove the indoor air quality in school facilities, 
24
including mechanical and non-mechanical heat-
25

32 
•HR 1319 EH
ing, ventilation, and air conditioning systems, 
1
filtering, purification and other air cleaning, 
2
fans, control systems, and window and door re-
3
pair and replacement. 
4
(R) Developing strategies and imple-
5
menting public health protocols including, to 
6
the greatest extent practicable, policies in line 
7
with guidance from the Centers for Disease 
8
Control and Prevention for the reopening and 
9
operation of school facilities to effectively main-
10
tain the health and safety of students, edu-
11
cators, and other staff. 
12
(S) Other activities that are necessary to 
13
maintain the operation of and continuity of 
14
services in local educational agencies and con-
15
tinuing to employ existing staff of the local edu-
16
cational agency. 
17
(f) STATE FUNDING.—With funds not otherwise allo-
18
cated under subsection (d), a State— 
19
(1) shall reserve not less than 5 percent of the 
20
total amount of grant funds awarded to the State 
21
under this section to carry out, directly or through 
22
grants or contracts, activities to address learning 
23
loss by supporting the implementation of evidence- 
24
based interventions, such as summer learning, ex-
25

33 
•HR 1319 EH
tended day, comprehensive afterschool programs, or 
1
extended school year programs, and ensure that 
2
such interventions respond to students’ academic, 
3
social, and emotional needs and address the dis-
4
proportionate impact of the coronavirus on the stu-
5
dent subgroups described in section 1111(b)(2)(xi) 
6
of the Elementary and Secondary Education Act of 
7
1965 (20 U.S.C. 6311(b)(2)(xi)), students experi-
8
encing homelessness, and children and youth in fos-
9
ter care, including by providing additional support to 
10
local educational agencies to fully address such im-
11
pacts; and 
12
(2) may reserve not more than one-half of 1 
13
percent of the total amount of grant funds awarded 
14
to the State under this section for administrative 
15
costs and the remainder for emergency needs as de-
16
termined by the state educational agency to address 
17
issues responding to coronavirus, which may be ad-
18
dressed through the use of grants or contracts. 
19
(g) EQUITABLE SERVICES.— 
20
(1) IN GENERAL.—In carrying out subsection 
21
(e)(1), a local educational agency shall provide equi-
22
table services in the same manner as provided under 
23
section 1117 of the Elementary and Secondary Edu-
24
cation Act of 1965 (20 U.S.C. 6320) to students 
25

34 
•HR 1319 EH
and teachers in non-public schools, as determined in 
1
consultation with representatives of non-public 
2
schools, except that the standards for a bypass (if 
3
needed because a local educational agency is prohib-
4
ited by law from providing equitable services or has 
5
substantially failed or is unwilling to provide equi-
6
table services) shall be solely determined by the Sec-
7
retary. 
8
(2) PUBLIC CONTROL OF FUNDS.—Control of 
9
funds provided under subsection (e)(1), and title to 
10
materials, equipment, and property purchased with 
11
such funds, shall be in a public agency, and a public 
12
agency shall administer such funds, materials, equip-
13
ment, and property and shall provide such services 
14
(or may contract for the provision of such services 
15
with a public or private entity). 
16
(h) REPORT.—A State receiving funds under this sec-
17
tion shall submit a report to the Secretary, not later than 
18
6 months after receiving funding provided in this section, 
19
and every 6 months thereafter until such funds are obli-
20
gated, that provides a detailed accounting of the use of 
21
funds provided under this section, including by identifying 
22
the specific amounts used to carry out subsections (e)(1) 
23
and (f)(1) and a description of the specific activities car-
24
ried out under such subsections. 
25

35 
•HR 1319 EH
(i) REALLOCATION.—A State shall return to the Sec-
1
retary any funds received under this section that the State 
2
does not award within 1 year of receiving such funds and 
3
the Secretary shall reallocate such funds to the remaining 
4
States in accordance with subsection (c). 
5
(j) ESEA TERMS.—The terms ‘‘child’’, ‘‘children 
6
with disabilities’’, ‘‘distance education’’, ‘‘elementary 
7
school’’, ‘‘English learner’’, ‘‘evidence-based’’, ‘‘extended 
8
learning time’’, ‘‘secondary school’’, ‘‘local educational 
9
agency’’, ‘‘parent’’, ‘‘school leader’’, ‘‘Secretary’’, ‘‘State’’, 
10
‘‘state educational agency’’, and ‘‘technology’’ have the 
11
meanings given those terms in section 8101 of the Ele-
12
mentary and Secondary Education Act of 1965 (20 U.S.C. 
13
7801). 
14
SEC. 2002. HIGHER EDUCATION EMERGENCY RELIEF FUND. 
15
In addition to amounts otherwise available, there is 
16
appropriated to the Department of Education for fiscal 
17
year 2021, out of any money in the Treasury not otherwise 
18
appropriated, $39,584,570,000, to remain available 
19
through September 30, 2023, for making allocations to in-
20
stitutions of higher education in accordance with the same 
21
terms and conditions of section 314 of Coronavirus Re-
22
sponse and Relief Supplemental Appropriations Act, 2021 
23
(division M of Public Law 116–260), except that— 
24

36 
•HR 1319 EH
(1) subsection (a)(1) of such section 314 shall 
1
be applied by substituting ‘‘91 percent’’ for ‘‘89 per-
2
cent’’; 
3
(2) subsection (a)(2) of such section 314 shall 
4
be applied— 
5
(A) in the matter preceding subparagraph 
6
(A), by substituting ‘‘under the heading ‘Higher 
7
Education’ in the Department of Education Ap-
8
propriations Act, 2020’’ for ‘‘in the Further 
9
Consolidated Appropriations Act, 2020 (Public 
10
Law 116–94)’’; and 
11
(B) in subparagraph (B), by substituting 
12
‘‘under the heading ‘Higher Education’ in the 
13
Department of Education Appropriations Act, 
14
2020’’ for ‘‘in the Further Consolidated Appro-
15
priations Act, 2020 (Public Law 116–94)’’; 
16
(3) an institution that receives an allocation ap-
17
portioned in accordance with clause (iii) of sub-
18
section (a)(2)(A) of such section 314 that has a 
19
total endowment size of less than $1,000,000 (in-
20
cluding an institution that does not have an endow-
21
ment) shall be treated by the Secretary as having a 
22
total endowment size of $1,000,000 for the purposes 
23
of such clause (iii); 
24

37 
•HR 1319 EH
(4) subsection (a)(4) of such section 314 shall 
1
be applied by substituting ‘‘1 percent’’ for ‘‘3 per-
2
cent’’; 
3
(5) except as provided in paragraphs (7) and 
4
(9) of subsection (d) of such section 314, an institu-
5
tion shall use a portion of funds received under this 
6
section to— 
7
(A) implement evidence-based practices to 
8
monitor and suppress coronavirus in accordance 
9
with public health guidelines; and 
10
(B) conduct direct outreach to financial 
11
aid applicants about the opportunity to receive 
12
a financial aid adjustment due to the recent un-
13
employment of a family member or independent 
14
student, or other circumstances, described in 
15
section 479A of the Higher Education Act of 
16
1965 (20 U.S.C. 1087tt); 
17
(6) the following shall not apply to funds pro-
18
vided or received in accordance with this section— 
19
(A) subsection (b) of such section 314; 
20
(B) paragraph (2) of subsection (c) of such 
21
section 314; 
22
(C) paragraphs (1), (2), (4), (5), (6), and 
23
(8) of subsection (d) of such section 314; 
24

38 
•HR 1319 EH
(D) subsections (e) and (f) of such section 
1
314; and 
2
(E) section 316 of the Coronavirus Re-
3
sponse and Relief Supplemental Appropriations 
4
Act, 2021 (division M of Public Law 116–260); 
5
and 
6
(7) an institution that receives an allocation 
7
under this section apportioned in accordance with 
8
subparagraphs (A) through (D) of subsection (a)(1) 
9
of such section 314 shall use not less than 50 per-
10
cent of such allocation to provide emergency finan-
11
cial aid grants to students in accordance with sub-
12
section (c)(3) of such section 314. 
13
SEC. 2003. MAINTENANCE OF EFFORT AND MAINTENANCE 
14
OF EQUITY. 
15
(a) STATE MAINTENANCE OF EFFORT.— 
16
(1) IN GENERAL.—As a condition of receiving 
17
funds under section 2001, a State shall maintain 
18
support for elementary and secondary education, 
19
and for higher education (which shall include State 
20
funding to institutions of higher education and State 
21
need-based financial aid, and shall not include sup-
22
port for capital projects or for research and develop-
23
ment or tuition and fees paid by students), in each 
24
of fiscal years 2022 and 2023 at least at the propor-
25

39 
•HR 1319 EH
tional levels of such State’s support for elementary 
1
and secondary education and for higher education 
2
relative to such State’s overall spending, averaged 
3
over fiscal years 2017, 2018, and 2019. 
4
(2) WAIVER.—For the purpose of relieving fis-
5
cal burdens incurred by States in preventing, pre-
6
paring for, and responding to the coronavirus, the 
7
Secretary of Education may waive any maintenance 
8
of effort requirements associated with the Education 
9
Stabilization Fund. 
10
(b) STATE MAINTENANCE OF EQUITY.— 
11
(1) HIGH-POVERTY LOCAL EDUCATIONAL AGEN-
12
CIES.—As a condition of receiving funds under sec-
13
tion 2001, a State educational agency shall not, in 
14
fiscal year 2022 or 2023, reduce State funding (cal-
15
culated on a per-pupil basis) for any high-poverty 
16
local educational agency in the State by an amount 
17
that exceeds the overall per-pupil reduction in State 
18
funds, if any, across all local educational agencies in 
19
such State in such fiscal year. 
20
(2) LOCAL
EDUCATIONAL
AGENCIES
WITH 
21
HIGHEST
SHARE
OF
ECONOMICALLY
DISADVAN-
22
TAGED STUDENT.—Notwithstanding paragraph (1), 
23
as a condition of receiving funds under section 2001, 
24
a State educational agency shall not, in fiscal year 
25

40 
•HR 1319 EH
2022 or 2023, reduce State funding for any local 
1
educational agency that is part of the 20 percent of 
2
local educational agencies in the State with the high-
3
est percentage of economically disadvantaged stu-
4
dents (based on the percentages of economically dis-
5
advantaged students served by all local educational 
6
agencies in the State on the basis of the most recent 
7
satisfactory data available from the Department of 
8
Commerce (or, for local educational agencies for 
9
which no such data is available, such other data as 
10
the Secretary of Education determines is satisfac-
11
tory)) below the level of funding provided to such 
12
local educational agencies in fiscal year 2019. 
13
(c) LOCAL EDUCATIONAL AGENCY MAINTENANCE OF 
14
EQUITY FOR HIGH-POVERTY SCHOOLS.—As a condition 
15
of receiving funds under section 2001, a local educational 
16
agency shall not, in fiscal year 2022 or 2023— 
17
(1) reduce per-pupil funding (from combined 
18
State and local funding) for any high-poverty school 
19
served by such local educational agency by an 
20
amount that exceeds— 
21
(A) the total reduction in local educational 
22
agency funding (from combined State and local 
23
funding) for all schools served by the local edu-
24

41 
•HR 1319 EH
cational agency in such fiscal year (if any); di-
1
vided by 
2
(B) the number of children enrolled in all 
3
schools served by the local educational agency 
4
in such fiscal year; or 
5
(2) reduce per-pupil, full-time equivalent staff 
6
in any high-poverty school by an amount that ex-
7
ceeds— 
8
(A) the total reduction in full-time equiva-
9
lent staff in all schools served by such local 
10
educational agency in such fiscal year (if any); 
11
divided by 
12
(B) the number of children enrolled in all 
13
schools served by the local educational agency 
14
in such fiscal year. 
15
(d) DEFINITIONS.—In this section: 
16
(1) The term ‘‘high-poverty local educational 
17
agency’’ means, with respect to a local educational 
18
agency in a State, a local educational agency that 
19
serves a higher percentage of economically disadvan-
20
taged students than the local educational agency 
21
that serves the median percentage of economically 
22
disadvantaged students, based on the percentages of 
23
economically disadvantaged students served by all 
24
local educational agencies in such State, on the basis 
25

42 
•HR 1319 EH
of the most recent satisfactory data available from 
1
the Department of Commerce (or, for local edu-
2
cational agencies for which no such data is available, 
3
such other data as the Secretary of Education deter-
4
mines is satisfactory). 
5
(2) The term ‘‘high-poverty school’’ means, with 
6
respect to a school served by a local educational 
7
agency, a school that serves a higher percentage of 
8
economically disadvantaged students (as determined 
9
by any measure of poverty, as determined by the 
10
Secretary of Education), than the school that serves 
11
the median percentage of economically disadvan-
12
taged students based on the percentages of economi-
13
cally disadvantaged students— 
14
(A) at all schools served by such local edu-
15
cational agency; or 
16
(B) at all schools within each grade-span 
17
of such local educational agency. 
18
(3) The term ‘‘overall per-pupil reduction in 
19
State funds’’ means, with respect to a fiscal year— 
20
(A) the amount of any reduction in the 
21
total amount of State funds provided to all local 
22
educational agencies in the State in such fiscal 
23
year compared to the total amount of such 
24
funds provided to all local educational agencies 
25

43 
•HR 1319 EH
in the State in the previous fiscal year; divided 
1
by 
2
(B) the aggregate number of children en-
3
rolled in all schools served by all local edu-
4
cational agencies in the State in the fiscal year 
5
for which the determination is being made. 
6
SEC. 2004. OUTLYING AREAS. 
7
In addition to amounts otherwise available, there is 
8
appropriated to the Department of Education for fiscal 
9
year 2021, out of any money in the Treasury not otherwise 
10
appropriated, $850,000,000, to remain available through 
11
September 30, 2023, for the Secretary of Education to 
12
allocate awards to the outlying areas on the basis of their 
13
respective needs, as determined by the Secretary, to be 
14
allocated not more than 30 calendar days after the date 
15
of enactment of this Act. 
16
SEC. 2005. BUREAU OF INDIAN EDUCATION. 
17
In addition to amounts otherwise available, there is 
18
appropriated to the Department of Interior for fiscal year 
19
2021, out of any money in the Treasury not otherwise ap-
20
propriated, $850,000,000, to remain available until ex-
21
pended, for the Secretary of the Interior for awards, which 
22
awards shall be determined and funds for such awards al-
23
located by the Secretary of the Interior not more than 30 
24
calendar days after the date of enactment of this Act, for 
25

44 
•HR 1319 EH
programs operated or funded by the Bureau of Indian 
1
Education, for Bureau-funded schools (as defined in sec-
2
tion 1141(3) of the Education Amendments of 1978 (25 
3
U.S.C. 2021(3)), and for Tribal Colleges or Universities 
4
(as defined in section 316(b)(3) of the Higher Education 
5
Act of 1965 (20 U.S.C. 1059c(b)(3))). 
6
SEC. 2006. GALLAUDET UNIVERSITY. 
7
In addition to amounts otherwise available, there is 
8
appropriated to the Department of Education for fiscal 
9
year 2021, out of any money in the Treasury not otherwise 
10
appropriated, $19,250,000, to remain available through 
11
September 30, 2023, for the Kendall Demonstration Ele-
12
mentary School, the Model Secondary School for the Deaf, 
13
and Gallaudet University to prevent, prepare for, and re-
14
spond to coronavirus, domestically or internationally, in-
15
cluding to defray expenses associated with coronavirus (in-
16
cluding lost revenue, reimbursement for expenses already 
17
incurred, technology costs associated with a transition to 
18
distance education, faculty and staff trainings, and pay-
19
roll) and to provide financial aid grants to students, which 
20
may be used for any component of the student’s cost of 
21
attendance. 
22
SEC. 2007. STUDENT AID ADMINISTRATION. 
23
In addition to amounts otherwise available, there is 
24
appropriated to the Department of Education for fiscal 
25

45 
•HR 1319 EH
year 2021, out of any money in the Treasury not otherwise 
1
appropriated, $91,130,000, to remain available through 
2
September 30, 2023, for Student Aid Administration with-
3
in the Department of Education to prevent, prepare for, 
4
and respond to coronavirus including direct outreach to 
5
students and borrowers about financial aid, economic im-
6
pact payments, means-tested benefits, unemployment as-
7
sistance, and tax benefits, for which the students and bor-
8
rowers may be eligible. 
9
SEC. 2008. HOWARD UNIVERSITY. 
10
In addition to amounts otherwise available, there is 
11
appropriated to the Department of Education for fiscal 
12
year 2021, out of any money in the Treasury not otherwise 
13
appropriated, $35,000,000, to remain available through 
14
September 30, 2023, for Howard University to prevent, 
15
prepare for, and respond to coronavirus, including to de-
16
fray expenses associated with coronavirus (including lost 
17
revenue, reimbursement for expenses already incurred, 
18
technology costs associated with a transition to distance 
19
education, faculty and staff trainings, and payroll) and to 
20
provide financial aid grants to students, which may be 
21
used for any component of the student’s cost of attend-
22
ance. 
23

46 
•HR 1319 EH
SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE 
1
DEAF. 
2
In addition to amounts otherwise available, there is 
3
appropriated to the Department of Education for fiscal 
4
year 2021, out of any money in the Treasury not otherwise 
5
appropriated, $19,250,000, to remain available through 
6
September 30, 2023, for the National Technical Institute 
7
for the Deaf to prevent, prepare for, and respond to 
8
coronavirus, including to defray expenses associated with 
9
coronavirus (including lost revenue, reimbursement for ex-
10
penses already incurred, technology costs associated with 
11
a transition to distance education, faculty and staff train-
12
ing, and payroll) and to provide financial aid grants to 
13
students, which may be used for any component of the 
14
student’s cost of attendance. 
15
SEC. 2010. INSTITUTE OF EDUCATION SCIENCES. 
16
In addition to amounts otherwise available, there is 
17
appropriated to the Department of Education for fiscal 
18
year 2021, out of any money in the Treasury not otherwise 
19
appropriated, $100,000,000, to remain available through 
20
September 30, 2023, for the Institute of Education 
21
Sciences to carry out research related to addressing learn-
22
ing loss caused by the coronavirus among the student sub-
23
groups described in section 1111(b)(2)(xi) of the Elemen-
24
tary and Secondary Education Act of 1965 (20 U.S.C. 
25
6311(b)(2)(xi)) and students experiencing homelessness 
26

47 
•HR 1319 EH
and children and youth in foster care, and to disseminate 
1
such findings to State educational agencies and local edu-
2
cational agencies and other appropriate entities. 
3
SEC. 2011. PROGRAM ADMINISTRATION. 
4
In addition to amounts otherwise available, there is 
5
appropriated to the Department of Education for fiscal 
6
year 2021, out of any money in the Treasury not otherwise 
7
appropriated, $15,000,000, to remain available through 
8
September 30, 2024, for Program Administration within 
9
the Department of Education to prevent, prepare for, and 
10
respond to coronavirus, and for salaries and expenses nec-
11
essary to implement this part. 
12
SEC. 2012. OFFICE OF INSPECTOR GENERAL. 
13
In addition to amounts otherwise available, there is 
14
appropriated to the Department of Education for fiscal 
15
year 2021, out of any money in the Treasury not otherwise 
16
appropriated, $5,000,000, to remain available until ex-
17
pended, for the Office of Inspector General of the Depart-
18
ment of Education, for salaries and expenses necessary for 
19
oversight, investigations, and audits of programs, grants, 
20
and projects funded under this part carried out by the 
21
Office of Inspector General. 
22

48 
•HR 1319 EH
SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS 
1
FOR PROPRIETARY INSTITUTIONS OF HIGH-
2
ER EDUCATION. 
3
(a) IN GENERAL.—Section 487(a)(24) of the Higher 
4
Education Act of 1965 (20 U.S.C. 1094(a)(24)) is amend-
5
ed by striking ‘‘funds provided under this title’’ and insert-
6
ing ‘‘Federal funds that are disbursed or delivered to or 
7
on behalf of a student to be used to attend such institution 
8
(referred to in this paragraph and subsection (d) as ‘Fed-
9
eral education assistance funds’)’’. 
10
(b) IMPLEMENTATION OF NON-FEDERAL REVENUE 
11
REQUIREMENT.—Section 487(d) of the Higher Education 
12
Act of 1965 (20 U.S.C. 1094(d)) is amended— 
13
(1) in the subsection heading, by striking ‘‘Non- 
14
title IV’’ and inserting ‘‘Non-Federal’’; and 
15
(2) in paragraph (1)(C), by striking ‘‘funds for 
16
a program under this title’’ and inserting ‘‘Federal 
17
education assistance funds’’. 
18
PART 2—MISCELLANEOUS 
19
SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS. 
20
In addition to amounts otherwise available, there is 
21
appropriated for fiscal year 2021, out of any money in 
22
the Treasury not otherwise appropriated, $135,000,000, 
23
to remain available until expended, under the National 
24
Foundation on the Arts and the Humanities Act of 1965, 
25
as follows: 
26

49 
•HR 1319 EH
(1) Forty percent shall be for grants, and rel-
1
evant administrative expenses, to State arts agencies 
2
and regional arts organizations that support organi-
3
zations’ programming and general operating ex-
4
penses to cover up to 100 percent of the costs of the 
5
programs which the grants support, to prevent, pre-
6
pare for, respond to, and recover from the 
7
coronavirus. 
8
(2) Sixty percent shall be for direct grants, and 
9
relevant administrative expenses, that support orga-
10
nizations’ programming and general operating ex-
11
penses to cover up to 100 percent of the costs of the 
12
programs which the grants support, to prevent, pre-
13
pare for, respond to, and recover from the 
14
coronavirus. 
15
SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES. 
16
In addition to amounts otherwise available, there is 
17
appropriated for fiscal year 2021, out of any money in 
18
the Treasury not otherwise appropriated, $135,000,000, 
19
to remain available until expended, under the National 
20
Foundation on the Arts and the Humanities Act of 1965, 
21
as follows: 
22
(1) Forty percent shall be for grants, and rel-
23
evant administrative expenses, to State humanities 
24
councils that support humanities organizations’ pro-
25

50 
•HR 1319 EH
gramming and general operating expenses to cover 
1
up to 100 percent of the costs of the programs 
2
which the grants support, to prevent, prepare for, 
3
respond to, and recover from the coronavirus. 
4
(2) Sixty percent shall be for direct grants, and 
5
relevant administrative expenses, that support hu-
6
manities organizations’ programming and general 
7
operating expenses to cover up to 100 percent of the 
8
costs of the programs which the grants support, to 
9
prevent, prepare for, respond to, and recover from 
10
the coronavirus. 
11
SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES. 
12
In addition to amounts otherwise available, there is 
13
appropriated to the Institute of Museum and Library 
14
Services for fiscal year 2021, out of any money in the 
15
Treasury not otherwise appropriated, $200,000,000, to re-
16
main available until expended, for necessary expenses to 
17
carry out museum and library services. The Director of 
18
the Institute of Museum and Library Services shall award 
19
not less than 89 percent of such funds to State library 
20
administrative agencies by applying the formula in section 
21
221(b) of the Museum and Library Services Act, except 
22
that— 
23
(1) section 221(b)(3)(A) of such Act shall be 
24
applied 
by 
substituting 
‘‘$2,000,000’’ 
for 
25

51 
•HR 1319 EH
‘‘$680,000’’ and by substituting ‘‘$200,000’’ for 
1
‘‘$60,000’’; and 
2
(2) section 221(b)(3)(C) and subsections (b) 
3
and (c) of section 223 of such Act shall not apply 
4
to funds provided under this section. 
5
SEC. 2024. COVID-19 RESPONSE RESOURCES FOR THE PRES-
6
ERVATION AND MAINTENANCE OF NATIVE 
7
AMERICAN LANGUAGES. 
8
(a) Section 816 of the Native American Programs 
9
Act of 1974 (42 U.S.C. 2992d) is amended by adding at 
10
the end the following: 
11
‘‘(f) In addition to amounts otherwise available, there 
12
is appropriated for fiscal year 2021, out of any money in 
13
the Treasury not otherwise appropriated, $10,000,000 to 
14
remain available until expended, to carry out section 
15
803C(g) of this Act.’’. 
16
(b) Section 803C of the Native American Programs 
17
Act of 1974 (42 U.S.C. 2991b-3) is amended by adding 
18
at the end the following: 
19
‘‘(g) EMERGENCY GRANTS FOR NATIVE AMERICAN 
20
LANGUAGE PRESERVATION
AND MAINTENANCE.—Not 
21
later than 180 days after the effective date of this sub-
22
section, the Secretary shall award grants to entities eligi-
23
ble to receive assistance under subsection (a) to ensure 
24
the survival and continuing vitality of Native American 
25

52 
•HR 1319 EH
languages during and after the public health emergency 
1
declared by the Secretary pursuant to section 319 of the 
2
Public Health Service Act (42 U.S.C. 247d) with respect 
3
to the COVID–19 pandemic.’’. 
4
Subtitle B—Labor Matters 
5
SEC. 2101. RAISING THE FEDERAL MINIMUM WAGE. 
6
(a) MINIMUM WAGE INCREASES.— 
7
(1) IN GENERAL.—Section 6(a)(1) of the Fair 
8
Labor Standards Act of 1938 (29 U.S.C. 206(a)(1)) 
9
is amended to read as follows: 
10
‘‘(1) except as otherwise provided in this sec-
11
tion, not less than— 
12
‘‘(A) $9.50 an hour, beginning on the ef-
13
fective date under section 2101(e) of the Amer-
14
ican Rescue Plan Act of 2021; 
15
‘‘(B) $11.00 an hour, beginning 1 year 
16
after such effective date; 
17
‘‘(C) $12.50 an hour, beginning 2 years 
18
after such effective date; 
19
‘‘(D) $14.00 an hour, beginning 3 years 
20
after such effective date; 
21
‘‘(E) $15.00 an hour, beginning 4 years 
22
after such effective date; and 
23
‘‘(F) beginning on the date that is 5 years 
24
after such effective date, and annually there-
25

53 
•HR 1319 EH
after, the amount determined by the Secretary 
1
under subsection (h);’’. 
2
(2) DETERMINATION BASED ON INCREASE IN 
3
THE MEDIAN HOURLY WAGE OF ALL EMPLOYEES.— 
4
Section 6 of the Fair Labor Standards Act of 1938 
5
(29 U.S.C. 206) is amended by adding at the end 
6
the following: 
7
‘‘(h)(1) Not later than each date that is 90 days be-
8
fore a new minimum wage determined under subsection 
9
(a)(1)(F) is to take effect, the Secretary shall determine 
10
the minimum wage to be in effect under this subsection 
11
for each period described in subsection (a)(1)(F). The 
12
wage determined under this subsection for a year shall 
13
be— 
14
‘‘(A) not less than the amount in effect under 
15
subsection (a)(1) on the date of such determination; 
16
‘‘(B) increased from such amount by the annual 
17
percentage increase, if any, in the median hourly 
18
wage of all employees as determined by the Bureau 
19
of Labor Statistics; and 
20
‘‘(C) rounded up to the nearest multiple of 
21
$0.05. 
22
‘‘(2) In calculating the annual percentage increase in 
23
the median hourly wage of all employees for purposes of 
24
paragraph (1)(B), the Secretary, through the Bureau of 
25

54 
•HR 1319 EH
Labor Statistics, shall compile data on the hourly wages 
1
of all employees to determine such a median hourly wage 
2
and compare such median hourly wage for the most recent 
3
year for which data are available with the median hourly 
4
wage determined for the preceding year.’’. 
5
(b) TIPPED EMPLOYEES.— 
6
(1) BASE MINIMUM WAGE FOR TIPPED EMPLOY-
7
EES AND TIPS RETAINED BY EMPLOYEES.—Section 
8
3(m)(2)(A)(i) of the Fair Labor Standards Act of 
9
1938 (29 U.S.C. 203(m)(2)(A)(i)) is amended to 
10
read as follows: 
11
‘‘(i) the cash wage paid such em-
12
ployee, which for purposes of such deter-
13
mination shall be not less than— 
14
‘‘(I) for the 1-year period begin-
15
ning on the effective date under sec-
16
tion 2101(e) of the American Rescue 
17
Plan Act of 2021, $4.95 an hour; 
18
‘‘(II) for each succeeding 1-year 
19
period until the hourly wage under 
20
this clause equals the wage in effect 
21
under section 6(a)(1) for such period, 
22
an hourly wage equal to the amount 
23
determined under this clause for the 
24

55 
•HR 1319 EH
preceding year, increased by the lesser 
1
of— 
2
‘‘(aa) $2.00; or 
3
‘‘(bb) the amount necessary 
4
for the wage in effect under this 
5
clause to equal the wage in effect 
6
under section 6(a)(1) for such 
7
period, rounded up to the nearest 
8
multiple of $0.05; and 
9
‘‘(III) for each succeeding 1-year 
10
period after all increases are made 
11
pursuant to subclause (II), the min-
12
imum wage in effect under section 
13
6(a)(1); and’’. 
14
(2) SCHEDULED
REPEAL
OF
SEPARATE
MIN-
15
IMUM WAGE FOR TIPPED EMPLOYEES.— 
16
(A) 
TIPPED
EMPLOYEES.—Section 
17
3(m)(2)(A) of the Fair Labor Standards Act of 
18
1938 (29 U.S.C. 203(m)(2)(A)), as amended by 
19
paragraph (1), is further amended by striking 
20
the sentence beginning with ‘‘In determining 
21
the wage an employer is required to pay a 
22
tipped employee,’’ and all that follows through 
23
‘‘of this subsection.’’ and inserting ‘‘The wage 
24

56 
•HR 1319 EH
required to be paid to a tipped employee shall 
1
be the wage set forth in section 6(a)(1).’’. 
2
(B) EFFECTIVE DATE.—The amendments 
3
made by subparagraph (A) shall take effect on 
4
the date that is 1 day after the date on which 
5
the hourly wage under subclause (III) of section 
6
3(m)(2)(A)(i) of the Fair Labor Standards Act 
7
of 1938 (29 U.S.C. 203(m)(2)(A)(i)), as 
8
amended by paragraph (1), takes effect. 
9
(3) PENALTIES.—Section 16 of the Fair Labor 
10
Standards Act of 1938 (29 U.S.C. 216) is amend-
11
ed— 
12
(A) in the third sentence of subsection (b), 
13
by inserting ‘‘or used’’ after ‘‘kept’’; and 
14
(B) in the second sentence of subsection 
15
(e)(2), by inserting ‘‘or used’’ after ‘‘kept’’. 
16
(c) NEWLY HIRED EMPLOYEES WHO ARE LESS 
17
THAN 20 YEARS OLD.— 
18
(1) IN GENERAL.—Section 6(g)(1) of the Fair 
19
Labor Standards Act of 1938 (29 U.S.C. 206(g)(1)) 
20
is amended by striking ‘‘a wage which is not less 
21
than $4.25 an hour.’’ and inserting the following: ‘‘a 
22
wage at a rate that is not less than— 
23
‘‘(A) for the 1-year period beginning on 
24
the effective date under section 2101(e) of the 
25

57 
•HR 1319 EH
American Rescue Plan Act of 2021, $6.00 an 
1
hour; 
2
‘‘(B) for each succeeding 1-year period 
3
until the hourly wage under this paragraph 
4
equals the wage in effect under section 6(a)(1) 
5
for such period, an hourly wage equal to the 
6
amount determined under this paragraph for 
7
the preceding year, increased by the lesser of— 
8
‘‘(i) $1.75; or 
9
‘‘(ii) the amount necessary for the 
10
wage in effect under this paragraph to 
11
equal the wage in effect under section 
12
6(a)(1) for such period, rounded up to the 
13
nearest multiple of $0.05; and 
14
‘‘(C) for each succeeding 1-year period 
15
after all increases are made pursuant to sub-
16
paragraph (B), the minimum wage in effect 
17
under section 6(a)(1).’’. 
18
(2) SCHEDULED
REPEAL
OF
SEPARATE
MIN-
19
IMUM WAGE FOR NEWLY HIRED EMPLOYEES WHO 
20
ARE LESS THAN 20 YEARS OLD.— 
21
(A) IN GENERAL.—Section 6(g)(1) of the 
22
Fair Labor Standards Act of 1938 (29 U.S.C. 
23
206(g)(1)), as amended by paragraph (1), shall 
24
be repealed. 
25

58 
•HR 1319 EH
(B) EFFECTIVE DATE.—The repeal made 
1
by subparagraph (A) shall take effect on the 
2
date that is 1 day after the date on which the 
3
hourly wage under subparagraph (C) of section 
4
6(g)(1) of the Fair Labor Standards Act of 
5
1938 (29 U.S.C. 206(g)(1)), as amended by 
6
paragraph (1), takes effect. 
7
(d) PROMOTING ECONOMIC SELF-SUFFICIENCY FOR 
8
INDIVIDUALS WITH DISABILITIES.— 
9
(1) PROHIBITION
ON
NEW
SPECIAL
CERTIFI-
10
CATES.— 
11
(A) IN
GENERAL.—Section 14(c) of the 
12
Fair Labor Standards Act of 1938 (29 U.S.C. 
13
214(c)) is amended by adding at the end the 
14
following: 
15
‘‘(6) PROHIBITION ON NEW SPECIAL CERTIFI-
16
CATES.—Notwithstanding paragraph (1), the Sec-
17
retary shall not issue a special certificate under this 
18
subsection to an employer that was not issued a spe-
19
cial certificate under this subsection before the date 
20
of enactment of the American Rescue Plan Act of 
21
2021.’’. 
22
(B) EFFECTIVE
DATE.—The amendment 
23
made by subparagraph (A) shall take effect on 
24
the date of enactment of this Act. 
25

59 
•HR 1319 EH
(2) TRANSITION TO FAIR WAGES FOR INDIVID-
1
UALS
WITH
DISABILITIES.—Subparagraph (A) of 
2
section 14(c)(1) of the Fair Labor Standards Act of 
3
1938 (29 U.S.C. 214(c)(1)) is amended to read as 
4
follows: 
5
‘‘(A) at a rate that equals or exceeds, for 
6
each year, the greater of— 
7
‘‘(i)(I) $5.00 an hour, beginning on 
8
the effective date under section 2101(e) of 
9
the American Rescue Plan Act of 2021; 
10
‘‘(II) $7.50 an hour, beginning 1 year 
11
after such effective date; 
12
‘‘(III) $10.00 an hour, beginning 2 
13
years after such effective date; 
14
‘‘(IV) $12.50 an hour, beginning 3 
15
years after such effective date; 
16
‘‘(V) $15.00 an hour, beginning 4 
17
years after such effective date; and 
18
‘‘(VI) the wage rate in effect under 
19
section 6(a)(1), beginning 5 years after 
20
such effective date; or 
21
‘‘(ii) if applicable, the wage rate in ef-
22
fect on the day before the date of enact-
23
ment of the American Rescue Plan Act of 
24
2021 for the employment, under a special 
25

60 
•HR 1319 EH
certificate issued under this paragraph, of 
1
the individual for whom the wage rate is 
2
being determined under this subpara-
3
graph,’’. 
4
(3) SUNSET.—Section 14(c) of the Fair Labor 
5
Standards Act of 1938 (29 U.S.C. 214(c)) is further 
6
amended by adding at the end the following: 
7
‘‘(7) SUNSET.—Beginning on the day after the 
8
date on which the wage rate described in paragraph 
9
(1)(A)(i)(VI) takes effect, the authority to issue spe-
10
cial certificates under paragraph (1) shall expire, 
11
and no special certificates issued under paragraph 
12
(1) shall have any legal effect.’’. 
13
(e) GENERAL EFFECTIVE DATE.—Except as other-
14
wise provided in this section, or the amendments made 
15
by this section, this section and the amendments made by 
16
this section shall take effect on the first day of the third 
17
month that begins after the date of the enactment of this 
18
Act. 
19
SEC. 2102. FUNDING FOR DEPARTMENT OF LABOR WORKER 
20
PROTECTION ACTIVITIES. 
21
(a) APPROPRIATION.—In addition to amounts other-
22
wise made available, out of any funds in the Treasury not 
23
otherwise appropriated, there are appropriated to the Sec-
24
retary of Labor for fiscal year 2021, $150,000,000, to re-
25

61 
•HR 1319 EH
main available until September 30, 2023, for the Wage 
1
and Hour Division, the Office of Workers’ Compensation 
2
Programs, the Office of the Solicitor, the Mine Safety and 
3
Health Administration, and the Occupational Safety and 
4
Health Administration to carry out COVID–19 related 
5
worker protection activities, and for the Office of Inspec-
6
tor General for oversight of the Secretary’s activities to 
7
prevent, prepare for, and respond to COVID–19. 
8
(b) ALLOCATION
OF AMOUNTS.—Amounts appro-
9
priated under subsection (a) shall be allocated as follows: 
10
(1) Not less than $75,000,000 shall be for the 
11
Occupational Safety and Health Administration, of 
12
which $10,000,000 shall be for Susan Harwood 
13
training grants and not less than $5,000,000 shall 
14
be for enforcement activities related to COVID–19 
15
at high risk workplaces including health care, meat 
16
and poultry processing facilities, agricultural work-
17
places and correctional facilities. 
18
(2) $12,500,000 shall be for the Office of In-
19
spector General. 
20
SEC. 2103. COMPENSATION PURSUANT TO THE LONGSHORE 
21
AND 
HARBOR 
WORKERS’ 
COMPENSATION 
22
ACT. 
23
(a) CLAIMS RELATED TO COVID–19.— 
24

62 
•HR 1319 EH
(1) IN GENERAL.—Subject to subsection (c), a 
1
covered employee who receives a diagnosis or is sub-
2
ject to an order described in paragraph (2)(B) and 
3
who provides notice of or files a claim under section 
4
12 or 13 of the Longshore and Harbor Workers’ 
5
Compensation Act (33 U.S.C. 912, 913), respec-
6
tively, relating to such diagnosis or order shall be 
7
conclusively presumed to have an injury arising out 
8
of or in the course of employment for the purpose 
9
of compensation under the Longshore and Harbor 
10
Workers’ Compensation Act. 
11
(2) COVERED EMPLOYEE.—In this section, the 
12
term ‘‘covered employee’’ means an individual who, 
13
at any time during the period beginning January 27, 
14
2020, and ending on January 27, 2023— 
15
(A) is an employee; and 
16
(B) is— 
17
(i) diagnosed with COVID–19; or 
18
(ii) ordered not to return to work by 
19
the employee’s employer or by a local, 
20
State, or Federal agency because of expo-
21
sure, or the risk of exposure, to 1 or more 
22
individuals diagnosed with COVID–19 in 
23
the workplace. 
24

63 
•HR 1319 EH
(3) LIMITATION.—This section shall not apply 
1
with respect to a covered employee who— 
2
(A) provides notice or files a claim de-
3
scribed in paragraph (1) on or before the date 
4
of the enactment of this Act; and 
5
(B) is determined to be entitled to the 
6
compensation described in paragraph (1) or 
7
awarded such compensation if such determina-
8
tion or award is made on or before such date. 
9
(4) DENIALS ON OR BEFORE THE DATE OF EN-
10
ACTMENT.—Paragraph (1) shall apply with respect 
11
to a covered employee who is determined not to be 
12
entitled to, or who is not awarded, compensation de-
13
scribed in paragraph (1) if such determination or de-
14
cision not to award such compensation is made on 
15
or before the date of enactment of this Act. 
16
(5) EXCLUSION.— The Secretary shall not con-
17
sider any compensation paid with respect to a notice 
18
or claim described in subsection (a), including com-
19
pensation for disability, death benefits, funeral and 
20
burial expenses, and medical expenses, in calculating 
21
the annual assessments under section 44(c)(2) of the 
22
Longshore and Harbor Workers’ Compensation Act 
23
(33 U.S.C. 944(c)(2)). 
24
(b) REIMBURSEMENT.— 
25

64 
•HR 1319 EH
(1) IN GENERAL.— 
1
(A) ENTITLEMENT.—Subject to subpara-
2
graph (B) and to the availability of appropria-
3
tions and limitation on payments under sub-
4
section (c), an employer of a covered employee 
5
or the employer’s carrier shall be entitled to re-
6
imbursement for any compensation paid with 
7
respect to a notice or claim described in sub-
8
section (a), including disability benefits, funeral 
9
and burial expenses, medical or other related 
10
costs for treatment and care, and reasonable 
11
and necessary allocated claims expenses. 
12
(B) SAFETY
AND
HEALTH
REQUIRE-
13
MENTS.—To be entitled to reimbursement 
14
under subparagraph (A)— 
15
(i) an employer shall be in compliance 
16
with all applicable safety and health guide-
17
lines and standards that are related to the 
18
prevention of occupational exposure to the 
19
novel coronavirus that causes COVID–19, 
20
including such guidelines and standards 
21
issued by the Occupational Safety and 
22
Health Administration, State plans ap-
23
proved under section 18 of the Occupa-
24
tional Safety and Health Act of 1970 (29 
25

65 
•HR 1319 EH
U.S.C. 667), and the National Institute for 
1
Occupational Safety and Health; and 
2
(ii) a carrier— 
3
(I) shall be a carrier for an em-
4
ployer that is in compliance with 
5
clause (i); and 
6
(II) shall not adjust the experi-
7
ence rating or the annual premium of 
8
the employer based upon the com-
9
pensation paid by the carrier with re-
10
spect to a notice or claim described in 
11
subparagraph (A). 
12
(2) REIMBURSEMENT PROCEDURES.— 
13
(A) IN GENERAL.—Subject to subsection 
14
(c), to receive reimbursement under paragraph 
15
(1)— 
16
(i) a claim for such reimbursement 
17
shall be submitted to the Secretary of 
18
Labor— 
19
(I) not earlier than— 
20
(aa) the date on which a 
21
compensation order (as described 
22
in section 19(e) of the Longshore 
23
and Harbor Workers’ Compensa-
24
tion Act (33 U.S.C. 919(e))) is 
25

66 
•HR 1319 EH
issued that fixes entitlement to 
1
benefits; or 
2
(bb) the date on which— 
3
(AA) 
a 
payment 
is 
4
made under such Act; 
5
(BB) 
entitlement 
to 
6
benefits is established under 
7
such Act; and 
8
(CC) the rate of com-
9
pensation and period of pay-
10
ment is relatively fixed and 
11
known; and 
12
(II) not later than one year after 
13
the final payment of compensation to 
14
a covered employee pursuant to this 
15
section; and 
16
(ii) an employer and the employer’s 
17
carrier shall make, keep, and preserve such 
18
records, make such reports, and provide 
19
such information, as the Secretary of 
20
Labor determines necessary or appropriate 
21
to carry out this section. 
22
(B) COMMUTATION OF COMPENSATION IN-
23
STALLMENTS.—The Secretary may commute 
24

67 
•HR 1319 EH
future compensation installments with respect 
1
to a claim under this section. 
2
(c) APPROPRIATIONS.— 
3
(1) IN GENERAL.—A reimbursement under sub-
4
section (b) shall be paid out of the Longshore 
5
COVID–19 Fund established in section 45 of the 
6
Longshore and Harbor Workers’ Compensation Act 
7
(in this section, referred to as the ‘‘Longshore 
8
COVID–19 Fund’’). 
9
(2) FUNDS.—In addition to amounts otherwise 
10
available, there are authorized to be appropriated, 
11
and there are appropriated, out of any money in the 
12
Treasury not otherwise appropriated, such sums as 
13
may be necessary for the period beginning on the 
14
date of enactment of this Act and ending on Sep-
15
tember 30, 2030, to the Longshore COVID–19 
16
Fund for each reimbursement paid out of such Fund 
17
under subsection (b). 
18
(3) LIMITATION.—With respect to a notice or 
19
claim for benefits approved on the basis of sub-
20
section (a), no payments may be made from the 
21
Longshore COVID–19 Fund or the special fund es-
22
tablished under section 44 of the Longshore and 
23
Harbor Workers’ Compensation Act (33 U.S.C. 944) 
24

68 
•HR 1319 EH
after September 30, 2030, for benefits, reimburse-
1
ments, or other expenditures relating to such claim. 
2
(4) FINAL
ACTION.—The action of the Sec-
3
retary in allowing or denying any reimbursement 
4
under subsection (b) shall be final and conclusive on 
5
all questions of law and fact. 
6
(d) DEFINITIONS.—In this section: 
7
(1) LHWCA TERMS.—The terms ‘‘carrier’’, 
8
‘‘compensation’’, ‘‘employee’’, and ‘‘employer’’ have 
9
the meanings given the terms in section 2 of the 
10
Longshore and Harbor Workers’ Compensation Act 
11
(33 U.S.C. 902). 
12
(2) NOVEL
CORONAVIRUS.—The term ‘‘novel 
13
coronavirus’’ means SARS–CoV–2 or any other 
14
coronavirus declared to be a pandemic by public 
15
health authorities. 
16
(e) LONGSHORE COVID–19 FUND.—The Longshore 
17
and Harbor Workers’ Compensation Act (33 U.S.C. 901) 
18
is amended by adding after section 44 the following: 
19
‘‘SEC. 45. LONGSHORE COVID–19 FUND. 
20
‘‘(a) IN GENERAL.—There is established in the 
21
United States Department of Labor the Longshore 
22
COVID–19 Fund (in this section, referred to as the 
23
‘Fund’), which consists of sums that are appropriated to 
24

69 
•HR 1319 EH
the Fund under section 2104(c)(2) of the American Res-
1
cue Act of 2021. 
2
‘‘(b) EXPENDITURES.—Amounts in the Fund shall be 
3
available for the reimbursement of an employer or the em-
4
ployer’s carrier for payment of compensation, death bene-
5
fits, and other benefits and expenses paid under this Act 
6
when reimbursement is required under section 2104(b) of 
7
the American Rescue Act of 2021, subject to any limita-
8
tions in such section.’’. 
9
Subtitle C—Human Services and 
10
Community Supports 
11
SEC. 2201. SUPPORTING OLDER AMERICANS AND THEIR 
12
FAMILIES. 
13
(a) APPROPRIATION.—In addition to amounts other-
14
wise available, there is appropriated for fiscal year 2021, 
15
out of any money in the Treasury not otherwise appro-
16
priated, $1,444,000,000, to remain available until ex-
17
pended, to carry out the Older Americans Act of 1965. 
18
(b) ALLOCATION
OF
AMOUNTS.—Amounts made 
19
available by subsection (a) shall be available as follows: 
20
(1) $750,000,000 shall be available to carry out 
21
part C of title III of such Act. 
22
(2) $25,000,000 shall be available to carry out 
23
title VI of such Act, including part C of such title. 
24

70 
•HR 1319 EH
(3) $470,000,000 shall be available to carry out 
1
part B of title III of such Act, including for— 
2
(A) supportive services of the types made 
3
available for fiscal year 2020; 
4
(B) efforts related to COVID–19 vaccina-
5
tion outreach, including education, communica-
6
tion, transportation, and other activities to fa-
7
cilitate vaccination of older individuals; and 
8
(C) prevention and mitigation activities re-
9
lated to COVID–19 focused on addressing ex-
10
tended social isolation among older individuals, 
11
including activities for investments in techno-
12
logical equipment and solutions or other strate-
13
gies aimed at alleviating negative health effects 
14
of social isolation due to long-term stay-at-home 
15
recommendations for older individuals for the 
16
duration of the COVID–19 public health emer-
17
gency; 
18
(4) $44,000,000 shall be available to carry out 
19
part D of title III of such Act. 
20
(5) $145,000,000 shall be available to carry out 
21
part E of title III of such Act. 
22
(6) $10,000,000 shall be available to carry out 
23
the long-term care ombudsman program under title 
24
VII of such Act. 
25

71 
•HR 1319 EH
SEC. 2202. CHILD CARE AND DEVELOPMENT BLOCK GRANT 
1
PROGRAM. 
2
(a) CHILD CARE AND DEVELOPMENT BLOCK GRANT 
3
FUNDING.—In addition to amounts otherwise available, 
4
there is appropriated for fiscal year 2021, out of any 
5
amounts in the Treasury not otherwise appropriated, 
6
$14,990,000,000, to remain available through September 
7
30, 2021, to carry out the program authorized under sec-
8
tion 658C of the Child Care and Development Block Grant 
9
Act of 1990 (42 U.S.C. 9858a) without regard to require-
10
ments in sections 658E(c)(3)(E) or 658G of such Act (42 
11
U.S.C. 9858c(c)(3), 9858e). Payments made to States, 
12
territories, Indian Tribes, and Tribal organizations from 
13
funds made available under this subsection shall be obli-
14
gated in fiscal year 2021 or the succeeding 2 fiscal years. 
15
States, territories, Indian Tribes, and Tribal organizations 
16
are authorized to use such funds to provide child care as-
17
sistance to health care sector employees, emergency re-
18
sponders, sanitation workers, and other workers deemed 
19
essential during the response to coronavirus by public offi-
20
cials, without regard to the income eligibility requirements 
21
of section 658P(4) of the Child Care and Development 
22
Block Grant Act (42 U.S.C. 9858n(4)). 
23
(b) CHILD CARE STABILIZATION FUNDING.—In ad-
24
dition to amounts otherwise available, there is appro-
25
priated for fiscal year 2021, out of any amounts in the 
26

72 
•HR 1319 EH
Treasury not otherwise appropriated, $23,975,000,000, to 
1
remain available through September 30, 2021, for grants 
2
under section 2203 of this subtitle. Such grants shall be 
3
allotted in accordance with section 658O of the Child Care 
4
and Development Block Grant Act of 1990 (42 U.S.C. 
5
9858m), except that the requirements in subparagraphs 
6
(C) and (E) of section 658E(c)(3) and in section 658G 
7
of such Act (42 U.S.C. 9858c(c)(3), 9858e) shall not 
8
apply. 
9
(c) 
ADMINISTRATIVE
COSTS.—In 
addition 
to 
10
amounts otherwise available, there is appropriated for fis-
11
cal year 2021, out of any amounts in the Treasury not 
12
otherwise appropriated, $35,000,000, to remain available 
13
through September 30, 2025, for the costs of providing 
14
technical assistance and conducting research and for the 
15
administrative costs to carry out this section and section 
16
2203 of this subtitle. 
17
SEC. 2203. CHILD CARE STABILIZATION. 
18
(a) DEFINITIONS.—In this section: 
19
(1) COVID–19 PUBLIC HEALTH EMERGENCY.— 
20
The term ‘‘COVID–19 public health emergency’’ 
21
means the public health emergency declared by the 
22
Secretary of Health and Human Services under sec-
23
tion 319 of the Public Health Service Act (42 
24
U.S.C. 247d) on January 31, 2020, with respect to 
25

73 
•HR 1319 EH
COVID–19, including any renewal of the declara-
1
tion. 
2
(2) ELIGIBLE
CHILD
CARE
PROVIDER.—The 
3
term ‘‘eligible child care provider’’ means an eligible 
4
child care provider as defined in section 658P of the 
5
Child Care and Development Block Grant Act of 
6
1990 (42 U.S.C. 9858n) or a child care provider 
7
that is licensed, regulated, or registered in the State, 
8
territory, or Indian Tribe on the date of enactment 
9
of this Act and meets applicable State and local 
10
health and safety requirements. 
11
(b) GRANTS.—From the amounts appropriated to 
12
carry out this section and under the authority of section 
13
658O of the Child Care and Development Block Grant Act 
14
of 1990 (42 U.S.C. 9858m) and this section, the Secretary 
15
shall award to each lead agency a child care stabilization 
16
grant, without regard to the requirements in subpara-
17
graphs (C) and (E) of section 658E(c)(3), and in section 
18
658G, of the Child Care and Development Block Grant 
19
Act of 1990 (42 U.S.C. 9858c(c)(3), 9858e). Such grant 
20
shall be allotted in accordance with section 658O of the 
21
Child Care and Development Block Grant Act of 1990 (42 
22
U.S.C. 9858m). 
23
(c) STATE RESERVATIONS AND SUBGRANTS.— 
24

74 
•HR 1319 EH
(1) RESERVATION.—A lead agency for a State 
1
that receives a child care stabilization grant pursu-
2
ant to subsection (b) shall reserve not more than 10 
3
percent of such grant funds to administer subgrants, 
4
provide technical assistance and support for applying 
5
for and accessing the subgrant opportunity, publicize 
6
the availability of the subgrants, carry out activities 
7
to increase the supply of child care, and provide 
8
technical assistance to help child care providers im-
9
plement policies as described in paragraph (2)(D)(i). 
10
(2) SUBGRANTS
TO
QUALIFIED
CHILD
CARE 
11
PROVIDERS.— 
12
(A) IN GENERAL.—The lead agency shall 
13
use the remainder of the grant funds awarded 
14
pursuant to subsection (b) to make subgrants 
15
to qualified child care providers described in 
16
subparagraph (B), regardless of such a pro-
17
vider’s previous receipt of other Federal assist-
18
ance, to support the stability of the child care 
19
sector during and after the COVID–19 public 
20
health emergency. 
21
(B) QUALIFIED CHILD CARE PROVIDER.— 
22
To be qualified to receive a subgrant under this 
23
paragraph, a provider shall be an eligible child 
24

75 
•HR 1319 EH
care provider that on the date of submission of 
1
an application for the subgrant, was either— 
2
(i) open and available to provide child 
3
care services; or 
4
(ii) closed due to public health, finan-
5
cial hardship, or other reasons relating to 
6
the COVID–19 public health emergency. 
7
(C) SUBGRANT AMOUNT.—The amount of 
8
such a subgrant to a qualified child care pro-
9
vider shall be based on the provider’s stated 
10
current operating expenses, including costs as-
11
sociated with providing or preparing to provide 
12
child care services during the COVID–19 public 
13
health emergency, and to the extent practicable, 
14
cover sufficient operating expenses to ensure 
15
continuous operations for the intended period of 
16
the subgrant. 
17
(D) 
APPLICATION.—The 
lead 
agency 
18
shall— 
19
(i) make available on the lead agen-
20
cy’s website an application for qualified 
21
child care providers that includes certifi-
22
cations that, for the duration of the 
23
subgrant— 
24

76 
•HR 1319 EH
(I) the provider applying will, 
1
when open and available to provide 
2
child care services, implement policies 
3
in line with guidance from the cor-
4
responding State, Tribal, and local 
5
authorities, and in accordance with 
6
State, Tribal, and local orders, and, to 
7
the greatest extent possible, imple-
8
ment policies in line with guidance 
9
from the Centers for Disease Control 
10
and Prevention; 
11
(II) for each employee, the pro-
12
vider will pay not less than the full 
13
compensation, including any benefits, 
14
that was provided to the employee as 
15
of the date of submission of the appli-
16
cation for the subgrant (referred to in 
17
this subclause as ‘‘full compensa-
18
tion’’), and will not take any action 
19
that reduces the weekly amount of the 
20
employee’s compensation below the 
21
weekly amount of full compensation, 
22
or that reduces the employee’s rate of 
23
compensation below the rate of full 
24
compensation, including the involun-
25

77 
•HR 1319 EH
tary furloughing of any employee em-
1
ployed on the date of submission of 
2
the application for the subgrant; and 
3
(III) the provider will provide re-
4
lief from copayments and tuition pay-
5
ments for the families enrolled in the 
6
provider’s program, to the extent pos-
7
sible, and prioritize such relief for 
8
families struggling to make either 
9
type of payment; and 
10
(ii) accept and process applications 
11
submitted under this subparagraph on a 
12
rolling basis, and provide subgrant funds 
13
in advance of provider expenditures, except 
14
as provided in subsection (d)(2). 
15
(E) OBLIGATION.—The lead agency shall 
16
notify the Secretary if it is unable to obligate 
17
at least 50 percent of the funds received pursu-
18
ant to subsection (b) that are available for sub-
19
grants described in this paragraph within 9 
20
months of the date of enactment of this Act. 
21
(d) USES OF FUNDS.— 
22
(1) IN GENERAL.—A qualified child care pro-
23
vider that receives funds through such a subgrant 
24
shall use the funds for at least one of the following: 
25

78 
•HR 1319 EH
(A) Personnel costs, including payroll and 
1
salaries or similar compensation for an em-
2
ployee (including any sole proprietor or inde-
3
pendent contractor), employee benefits, pre-
4
mium pay, or costs for employee recruitment 
5
and retention. 
6
(B) Rent (including rent under a lease 
7
agreement) or payment on any mortgage obliga-
8
tion, utilities, facility maintenance or improve-
9
ments, or insurance. 
10
(C) Personal protective equipment, clean-
11
ing and sanitization supplies and services, or 
12
training and professional development related to 
13
health and safety practices. 
14
(D) Purchases of or updates to equipment 
15
and supplies to respond to the COVID–19 pub-
16
lic health emergency. 
17
(E) Goods and services necessary to main-
18
tain or resume child care services. 
19
(F) Mental health supports for children 
20
and employees. 
21
(2) REIMBURSEMENT.—The qualified child care 
22
provider may use the subgrant funds to reimburse 
23
the provider for sums obligated or expended before 
24
the date of enactment of this Act for the cost of a 
25

79 
•HR 1319 EH
good or service described in paragraph (1) to re-
1
spond to the COVID–19 public health emergency. 
2
(e) SUPPLEMENT NOT SUPPLANT.—Amounts made 
3
available to carry out this section shall be used to supple-
4
ment and not supplant other Federal, State, and local 
5
public funds expended to provide child care services for 
6
eligible individuals. 
7
SEC. 2204. HEAD START. 
8
In addition to amounts otherwise available, there is 
9
appropriated for fiscal year 2021, out of any amounts in 
10
the Treasury not otherwise appropriated, $1,000,000,000, 
11
to remain available through September 30, 2022, to carry 
12
out the Head Start Act, including for Federal administra-
13
tive expenses. After reserving funds for Federal adminis-
14
trative expenses, the Secretary shall allocate all remaining 
15
amounts to Head Start agencies for one-time grants, and 
16
shall allocate to each Head Start agency an amount that 
17
bears the same ratio to the portion available for allocations 
18
as the number of enrolled children served by the Head 
19
Start agency bears to the number of enrolled children 
20
served by all Head Start agencies. 
21
SEC. 2205. PROGRAMS FOR SURVIVORS. 
22
(a) IN GENERAL.—Section 303 of the Family Vio-
23
lence Prevention and Services Act (42 U.S.C. 10403) is 
24
amended by adding at the end the following: 
25

80 
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‘‘(d) ADDITIONAL FUNDING.—For the purposes of 
1
carrying out this title, in addition to amounts otherwise 
2
made available for such purposes, there are appropriated, 
3
out of any amounts in the Treasury not otherwise appro-
4
priated, for fiscal year 2021, to remain available until ex-
5
pended, each of the following: 
6
‘‘(1) $180,000,000 to carry out sections 301 
7
through 312, to be allocated in the manner described 
8
in subsection (a)(2), except that a reference in sub-
9
section (a)(2) to an amount appropriated under sub-
10
section (a)(1) shall be considered to be a reference 
11
to an amount appropriated under this paragraph, 
12
and that the matching requirement under section 
13
306(c)(4) shall not apply. 
14
‘‘(2) $18,000,000 to carry out section 309. 
15
‘‘(3) $2,000,000 to carry out section 313, of 
16
which $1,000,000 for each fiscal year shall be allo-
17
cated to support Indian communities.’’. 
18
(b) COVID–19 PUBLIC HEALTH EMERGENCY DE-
19
FINED.—In this section, the term ‘‘COVID–19 public 
20
health emergency’’ means the public health emergency de-
21
clared by the Secretary of Health and Human Services 
22
under section 319 of the Public Health Service Act (42 
23
U.S.C. 247d) on January 31, 2020, with respect to 
24
COVID–19, including any renewal of the declaration. 
25

81 
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(c) GRANTS
TO SUPPORT CULTURALLY SPECIFIC 
1
POPULATIONS.— 
2
(1) IN GENERAL.—In addition to amounts oth-
3
erwise made available, there is appropriated, out of 
4
any amounts in the Treasury not otherwise appro-
5
priated, to the Secretary of Health and Human 
6
Services, $49,500,000 for fiscal year 2021, to be 
7
available until expended, to carry out this subsection 
8
(excluding Federal administrative costs, for which 
9
funds are appropriated under subsection (e)). 
10
(2) USE
OF
FUNDS.—From amounts appro-
11
priated under paragraph (1), the Secretary acting 
12
through the Director of the Family Violence Preven-
13
tion and Services Program, shall— 
14
(A) support culturally specific community- 
15
based organizations to provide culturally spe-
16
cific activities for survivors of sexual assault 
17
and domestic violence, to address emergent 
18
needs resulting from the COVID–19 public 
19
health emergency and other public health con-
20
cerns; and 
21
(B) support culturally specific community- 
22
based organizations that provide culturally spe-
23
cific activities to promote strategic partnership 
24
development and collaboration in responding to 
25

82 
•HR 1319 EH
the impact of COVID–19 and other public 
1
health concerns on survivors of sexual assault 
2
and domestic violence. 
3
(d) GRANTS TO SUPPORT SURVIVORS OF SEXUAL AS-
4
SAULT.— 
5
(1) IN GENERAL.—In addition to amounts oth-
6
erwise made available, there is appropriated, out of 
7
any amounts in the Treasury not otherwise appro-
8
priated, to the Secretary of Health and Human 
9
Services, $198,000,000 for fiscal year 2021, to be 
10
available until expended, to carry out this subsection 
11
(excluding Federal administrative costs, for which 
12
funds are appropriated under subsection (e)). 
13
(2) USE
OF
FUNDS.—From amounts appro-
14
priated under paragraph (1), the Secretary acting 
15
through the Director of the Family Violence Preven-
16
tion and Services Program, shall assist rape crisis 
17
centers in transitioning to virtual services and meet-
18
ing the emergency needs of survivors. 
19
(e) 
ADMINISTRATIVE
COSTS.—In 
addition 
to 
20
amounts otherwise made available, there is appropriated 
21
to the Secretary of Health and Human Services, out of 
22
any amounts in the Treasury not otherwise appropriated, 
23
$2,500,000 for fiscal year 2021, to remain available until 
24

83 
•HR 1319 EH
expended, for the Federal administrative costs of carrying 
1
out subsections (c) and (d). 
2
SEC. 2206. CHILD ABUSE PREVENTION AND TREATMENT. 
3
In addition to amounts otherwise available, there is 
4
appropriated to the Secretary of Health and Human Serv-
5
ices for fiscal year 2021, out of any money in the Treasury 
6
not otherwise appropriated, the following amounts, to re-
7
main available through September 30, 2023: 
8
(1) $250,000,000 for carrying out the program 
9
authorized under section 201 of the Child Abuse 
10
Prevention and Treatment Act (42 U.S.C. 5116), 
11
which shall be allocated without regard to section 
12
204(4) of such Act (42 U.S.C. 5116d(4)) and shall 
13
be allotted to States in accordance with section 203 
14
of such Act (42 U.S.C. 5116b), except that— 
15
(A) in subsection (b)(1)(A) of such section 
16
203, ‘‘70 percent’’ shall be deemed to be ‘‘100 
17
percent’’; and 
18
(B) subsections (b)(1)(B) and (c) of such 
19
section 203 shall not apply; and 
20
(2) $100,000,000 for carrying out the State 
21
grant program authorized under section 106 of the 
22
Child Abuse Prevention and Treatment Act (42 
23
U.S.C. 5106a), which shall be allocated without re-
24

84 
•HR 1319 EH
gard to section 112(a)(2) of such Act (42 U.S.C. 
1
5106h(a)(2)). 
2
SEC. 2207. CORPORATION FOR NATIONAL AND COMMUNITY 
3
SERVICE 
AND 
THE 
NATIONAL 
SERVICE 
4
TRUST. 
5
(a) CORPORATION FOR NATIONAL AND COMMUNITY 
6
SERVICE.—In addition to amounts otherwise made avail-
7
able, there is appropriated for fiscal year 2021, out of any 
8
money in the Treasury not otherwise appropriated, to the 
9
Corporation for National and Community Service, 
10
$852,000,000, to remain available through September 30, 
11
2024, to carry out subsection (b)), except that amounts 
12
to carry out subsection (b)(7) shall remain available until 
13
September 30, 2026. 
14
(b) ALLOCATION OF AMOUNTS.—Amounts provided 
15
by subsection (a) shall be allocated as follows: 
16
(1) AMERICORPS
STATE
AND
NATIONAL.— 
17
$620,000,000 shall be used— 
18
(A) to increase the living allowances of 
19
participants in national service programs; and 
20
(B) to make funding adjustments to exist-
21
ing (as of the date of enactment of this Act) 
22
awards and award new and additional awards 
23
to entities to support programs described in 
24
paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and 
25

85 
•HR 1319 EH
(5)(B) of subsection (a), and subsection (b)(2), 
1
of section 122 of the National and Community 
2
Service Act of 1990 (42 U.S.C. 12572), wheth-
3
er or not the entities are already grant recipi-
4
ents under such provisions on the date of enact-
5
ment of this Act, and notwithstanding section 
6
122(a)(1)(B)(vi) of the National and Commu-
7
nity 
Service 
Act 
of 
1990 
(42 
U.S.C. 
8
12572(a)(1)(B)(vi)), by— 
9
(i) prioritizing entities serving com-
10
munities disproportionately impacted by 
11
COVID–19 and utilizing culturally com-
12
petent and multilingual strategies in the 
13
provision of services; and 
14
(ii) taking into account the diversity 
15
of communities and participants served by 
16
such entities, including racial, ethnic, so-
17
cioeconomic, linguistic, or geographic diver-
18
sity. 
19
(2) STATE
COMMISSIONS.—$20,000,000 shall 
20
be used to make adjustments to existing (as of the 
21
date of enactment of this Act) awards and new and 
22
additional awards, including awards to State Com-
23
missions on National and Community Service, under 
24

86 
•HR 1319 EH
section 126(a) of the National and Community Serv-
1
ice Act of 1990 (42 U.S.C. 12576(a)). 
2
(3) 
VOLUNTEER
GENERATION
FUND.— 
3
$20,000,000 shall be used for expenses authorized 
4
under section 501(a)(4)(F) of the National and 
5
Community Service Act of 1990 (42 U.S.C. 
6
12681(a)(4)(F)), which, notwithstanding section 
7
198P(d)(1)(B) 
of 
that 
Act 
(42 
U.S.C. 
8
12653p(d)(1)(B)), shall be for grants awarded by 
9
the Corporation for National and Community Serv-
10
ice on a competitive basis. 
11
(4) AMERICORPS VISTA.—$80,000,000 shall be 
12
used for the purposes described in section 101 of the 
13
Domestic Volunteer Service Act of 1973 (42 U.S.C. 
14
4951), including to increase the living allowances of 
15
volunteers, described in section 105(b) of the Do-
16
mestic Volunteer Service Act of 1973 (42 U.S.C. 
17
4955(b)). 
18
(5) NATIONAL
SENIOR
SERVICE
CORPS.— 
19
$30,000,000 shall be used for the purposes de-
20
scribed in section 200 of the Domestic Volunteer 
21
Service Act of 1973 (42 U.S.C. 5000). 
22
(6) 
ADMINISTRATIVE
COSTS.—$73,000,000 
23
shall be used for the Corporation for National and 
24
Community Service for administrative expenses to 
25

87 
•HR 1319 EH
carry out programs and activities funded by sub-
1
section (a). 
2
(7) 
OFFICE
OF
INSPECTOR
GENERAL.— 
3
$9,000,000 shall be used for the Office of Inspector 
4
General of the Corporation for National and Com-
5
munity Service for salaries and expenses necessary 
6
for oversight and audit of programs and activities 
7
funded by subsection (a). 
8
(c) NATIONAL SERVICE TRUST.—In addition to 
9
amounts otherwise made available, there is appropriated 
10
for fiscal year 2021, out of any money in the Treasury 
11
not otherwise appropriated, $148,000,000, to remain 
12
available until expended, for administration of the Na-
13
tional Service Trust, and for payment to the Trust for 
14
the provision of educational awards pursuant to section 
15
145(a)(1)(A) of the National and Community Service Act 
16
of 1990 (42 U.S.C. 12601(a)(1)(A)). 
17
Subtitle D—Child Nutrition & 
18
Related Programs 
19
SEC. 2301. IMPROVEMENTS TO WIC BENEFITS. 
20
(a) DEFINITIONS.—In this section: 
21
(1) APPLICABLE PERIOD.—The term ‘‘applica-
22
ble period’’ means a period— 
23
(A) beginning after the date of enactment 
24
of this Act, as selected by a State agency; and 
25

88 
•HR 1319 EH
(B) ending not later than the earlier of— 
1
(i) 4 months after the date described 
2
in subparagraph (A); or 
3
(ii) September 30, 2021. 
4
(2) CASH-VALUE VOUCHER.—The term ‘‘cash- 
5
value voucher’’ has the meaning given the term in 
6
section 246.2 of title 7, Code of Federal Regulations 
7
(as in effect on the date of the enactment of this 
8
Act). 
9
(3) PROGRAM.—The term ‘‘program’’ means 
10
the special supplemental nutrition program for 
11
women, infants, and children established by section 
12
17 of the Child Nutrition Act of 1966 (42 U.S.C. 
13
1786). 
14
(4) QUALIFIED
FOOD
PACKAGE.—The term 
15
‘‘qualified food package’’ means each of the fol-
16
lowing food packages (as defined in section 
17
246.10(e) of title 7, Code of Federal Regulations (as 
18
in effect on the date of the enactment of this Act)): 
19
(A) Food Package IV–Children 1 through 
20
4 years. 
21
(B) Food Package V–Pregnant and par-
22
tially (mostly) breastfeeding women. 
23
(C) Food Package VI–Postpartum women. 
24

89 
•HR 1319 EH
(D) 
Food 
Package 
VII–Fully 
1
breastfeeding. 
2
(5) SECRETARY.—The term ‘‘Secretary’’ means 
3
the Secretary of Agriculture. 
4
(6) STATE AGENCY.—The term ‘‘State agency’’ 
5
has the meaning given the term in section 17(b) of 
6
the Child Nutrition Act of 1966 (42 U.S.C. 
7
1786(b)). 
8
(b) AUTHORITY TO INCREASE AMOUNT OF CASH- 
9
VALUE VOUCHER.—During the public health emergency 
10
declared by the Secretary of Health and Human Services 
11
under section 319 of the Public Health Service Act (42 
12
U.S.C. 247d) on January 31, 2020, with respect to the 
13
Coronavirus Disease 2019 (COVID–19), and in response 
14
to challenges relating to that public health emergency, the 
15
Secretary may, in carrying out the program, increase the 
16
amount of a cash-value voucher under a qualified food 
17
package to an amount that is less than or equal to $35. 
18
(c) APPLICATION OF INCREASED AMOUNT OF CASH- 
19
VALUE VOUCHER TO STATE AGENCIES.— 
20
(1) NOTIFICATION.—An increase to the amount 
21
of a cash-value voucher under subsection (b) shall 
22
apply to any State agency that notifies the Secretary 
23
of— 
24

90 
•HR 1319 EH
(A) the intent to use that increased 
1
amount, without further application; and 
2
(B) the applicable period selected by the 
3
State agency during which that increased 
4
amount shall apply. 
5
(2) USE
OF
INCREASED
AMOUNT.—A State 
6
agency that makes a notification to the Secretary 
7
under paragraph (1) shall use the increased amount 
8
described in that paragraph— 
9
(A) during the applicable period described 
10
in that notification; and 
11
(B) only during a single applicable period. 
12
(d) SUNSET.—The authority of the Secretary under 
13
subsection (b), and the authority of a State agency to in-
14
crease the amount of a cash-value voucher under sub-
15
section (c), shall terminate on September 30, 2021. 
16
(e) FUNDING.—In addition to amounts otherwise 
17
made available, there is appropriated to the Secretary, out 
18
of funds in the Treasury not otherwise appropriated, 
19
$490,000,000 to carry out this section, to remain available 
20
until September 30, 2022. 
21
SEC. 2302. WIC PROGRAM MODERNIZATION. 
22
In addition to amounts otherwise available, there are 
23
appropriated to the Secretary of Agriculture, out of 
24
amounts in the Treasury not otherwise appropriated, 
25

91 
•HR 1319 EH
$390,000,000 for fiscal year 2021, to remain available 
1
until September 30, 2024, to carry out outreach, innova-
2
tion, and program modernization efforts, including appro-
3
priate waivers and flexibility, to increase participation in 
4
and redemption of benefits under programs established 
5
under section 17 of the Child Nutrition Act of 1966 (7 
6
U.S.C. 1431), except that such waivers may not relate to 
7
the content of the WIC Food Packages (as defined in sec-
8
tion 246.10(e) of title 7, Code of Federal Regulations (as 
9
in effect on the date of enactment of this Act)), or the 
10
nondiscrimination requirements under section 246.8 of 
11
title 7, Code of Federal Regulations (as in effect on the 
12
date of enactment of this Act). 
13
SEC. 2303. MEALS AND SUPPLEMENTS REIMBURSEMENTS 
14
FOR INDIVIDUALS WHO HAVE NOT ATTAINED 
15
THE AGE OF 25. 
16
(a) PROGRAM FOR AT-RISK SCHOOL CHILDREN.— 
17
Beginning on the date of enactment of this section, not-
18
withstanding paragraph (1)(A) of section 17(r) of the 
19
Richard B. Russell National School Lunch Act (42 U.S.C. 
20
1766(r)), during the COVID–19 public health emergency 
21
declared under section 319 of the Public Health Service 
22
Act (42 U.S.C. 247d), the Secretary shall reimburse insti-
23
tutions that are emergency shelters under such section 
24

92 
•HR 1319 EH
17(r) (42 U.S.C. 1766(r)) for meals and supplements 
1
served to individuals who, at the time of such service— 
2
(1) have not attained the age of 25; and 
3
(2) are receiving assistance, including non-resi-
4
dential assistance, from such emergency shelter. 
5
(b) PARTICIPATION BY EMERGENCY SHELTERS.— 
6
Beginning on the date of enactment of this section, not-
7
withstanding paragraph (5)(A) of section 17(t) of the 
8
Richard B. Russell National School Lunch Act (42 U.S.C. 
9
1766(t)), during the COVID–19 public health emergency 
10
declared under section 319 of the Public Health Service 
11
Act (42 U.S.C. 247d), the Secretary shall reimburse emer-
12
gency shelters under such section 17(t) (42 U.S.C. 
13
1766(t)) for meals and supplements served to individuals 
14
who, at the time of such service have not attained the age 
15
of 25. 
16
(c) DEFINITIONS.—In this section: 
17
(1) EMERGENCY SHELTER.—The term ‘‘emer-
18
gency shelter’’ has the meaning given the term 
19
under section 17(t)(1) of the Richard B. Russell Na-
20
tional School Lunch Act (42 U.S.C. 1766(t)(1)). 
21
(2) SECRETARY.—The term ‘‘Secretary’’ means 
22
the Secretary of Agriculture. 
23

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•HR 1319 EH
SEC. 2304. PANDEMIC EBT PROGRAM. 
1
Section 1101 of the Families First Coronavirus Re-
2
sponse Act (7 U.S.C. 2011 note; Public Law 116–127) 
3
is amended— 
4
(1) in subsection (a)— 
5
(A) by striking ‘‘During fiscal years 2020 
6
and 2021’’ and inserting ‘‘In any school year in 
7
which there is a public health emergency des-
8
ignation’’; and 
9
(B) by inserting ‘‘or in a covered summer 
10
period following a school session’’ after ‘‘in ses-
11
sion’’; 
12
(2) in subsection (g), by striking ‘‘During fiscal 
13
year 2020, the’’ and inserting ‘‘The’’; 
14
(3) in subsection (h)(1)— 
15
(A) by inserting ‘‘either’’ after ‘‘at least 1 
16
child enrolled in such a covered child care facil-
17
ity and’’; and 
18
(B) by inserting ‘‘or a Department of Agri-
19
culture grant-funded nutrition assistance pro-
20
gram in the Commonwealth of the Northern 
21
Mariana Islands, Puerto Rico, or American 
22
Samoa’’ before ‘‘shall be eligible to receive as-
23
sistance’’; 
24
(4) by redesignating subsections (i) and (j) as 
25
subsections (j) and (k), respectively; 
26

94 
•HR 1319 EH
(5) by inserting after subsection (h) the fol-
1
lowing: 
2
‘‘(i) EMERGENCIES DURING SUMMER.—The Sec-
3
retary of Agriculture may permit a State agency to extend 
4
a State agency plan approved under subsection (b) for not 
5
more than 90 days for the purpose of operating the plan 
6
during a covered summer period, during which time 
7
schools participating in the school lunch program under 
8
the Richard B. Russell National School Lunch Act or the 
9
school breakfast program under section 4 of the Child Nu-
10
trition Act of 1966 (42 U.S.C. 1773) and covered child 
11
care facilities shall be deemed closed for purposes of this 
12
section.’’; 
13
(6) in subsection (j) (as so redesignated)— 
14
(A) 
by 
redesignating 
paragraphs 
(2) 
15
through (6) as paragraphs (3) through (7), re-
16
spectively; 
17
(B) by inserting after paragraph (1) the 
18
following: 
19
‘‘(2) COVERED
SUMMER
PERIOD.—The term 
20
‘covered summer period’ means a summer period 
21
that follows a school year during which there was a 
22
public health emergency designation.’’; and 
23

95 
•HR 1319 EH
(C) in paragraph (5) (as so redesignated), 
1
by striking ‘‘or another coronavirus with pan-
2
demic potential’’; and 
3
(7) in subsection (k) (as so redesignated), by 
4
inserting ‘‘Federal agencies,’’ before ‘‘State agen-
5
cies’’. 
6
Subtitle E—COBRA Continuation 
7
Coverage 
8
SEC. 2401. PRESERVING HEALTH BENEFITS FOR WORKERS. 
9
(a) PREMIUM ASSISTANCE
FOR COBRA CONTINU-
10
ATION COVERAGE FOR INDIVIDUALS AND THEIR FAMI-
11
LIES.— 
12
(1) PROVISION OF PREMIUM ASSISTANCE.— 
13
(A) 
REDUCTION
OF
PREMIUMS
PAY-
14
ABLE.—In the case of any premium for a pe-
15
riod of coverage during the period beginning on 
16
the first day of the first month beginning after 
17
the date of the enactment of this Act, and end-
18
ing on September 30, 2021, for COBRA con-
19
tinuation coverage with respect to any assist-
20
ance eligible individual described in paragraph 
21
(3), such individual shall be treated for pur-
22
poses of any COBRA continuation provision as 
23
having paid the amount of such premium if 
24
such individual pays (or any person other than 
25

96 
•HR 1319 EH
such individual’s employer pays on behalf of 
1
such individual) 15 percent of the amount of 
2
such premium. 
3
(B) PLAN ENROLLMENT OPTION.— 
4
(i) IN
GENERAL.—Notwithstanding 
5
the COBRA continuation provisions, any 
6
assistance eligible individual who is en-
7
rolled in a group health plan offered by a 
8
plan sponsor may, not later than 90 days 
9
after the date of notice of the plan enroll-
10
ment option described in this subpara-
11
graph, elect to enroll in coverage under a 
12
plan offered by such plan sponsor that is 
13
different than coverage under the plan in 
14
which such individual was enrolled at the 
15
time, in the case of any assistance eligible 
16
individual described in paragraph (3), the 
17
qualifying event specified in section 603(2) 
18
of the Employee Retirement Income Secu-
19
rity Act of 1974, section 4980B(f)(3)(B) 
20
of the Internal Revenue Code of 1986, or 
21
section 2203(2) of the Public Health Serv-
22
ice Act, except for the voluntary termi-
23
nation of such individual’s employment by 
24
such individual, occurred, and such cov-
25

97 
•HR 1319 EH
erage shall be treated as COBRA continu-
1
ation coverage for purposes of the applica-
2
ble COBRA continuation coverage provi-
3
sion. 
4
(ii) REQUIREMENTS.—Any assistance 
5
eligible individual may elect to enroll in 
6
different coverage as described in clause (i) 
7
only if— 
8
(I) the employer involved has 
9
made a determination that such em-
10
ployer will permit such assistance eli-
11
gible individual to enroll in different 
12
coverage as provided under this sub-
13
paragraph; 
14
(II) the premium for such dif-
15
ferent coverage does not exceed the 
16
premium for coverage in which such 
17
individual was enrolled at the time 
18
such qualifying event occurred; 
19
(III) the different coverage in 
20
which the individual elects to enroll is 
21
coverage that is also offered to simi-
22
larly situated active employees of the 
23
employer at the time at which such 
24
election is made; and 
25

98 
•HR 1319 EH
(IV) the different coverage in 
1
which the individual elects to enroll is 
2
not— 
3
(aa) coverage that provides 
4
only excepted benefits as defined 
5
in section 9832(c) of the Internal 
6
Revenue Code of 1986, section 
7
733(c) of the Employee Retire-
8
ment Income Security Act of 
9
1974, and section 2791(c) of the 
10
Public Health Service Act; 
11
(bb) a qualified small em-
12
ployer health reimbursement ar-
13
rangement (as defined in section 
14
9831(d)(2) of the Internal Rev-
15
enue Code of 1986); or 
16
(cc) a flexible spending ar-
17
rangement (as defined in section 
18
106(c)(2) of the Internal Rev-
19
enue Code of 1986). 
20
(2) LIMITATION OF PERIOD OF PREMIUM AS-
21
SISTANCE.— 
22
(A) ELIGIBILITY
FOR
ADDITIONAL
COV-
23
ERAGE.—Paragraph (1)(A) shall not apply with 
24
respect to any assistance eligible individual de-
25

99 
•HR 1319 EH
scribed in paragraph (3) for months of coverage 
1
beginning on or after the earlier of— 
2
(i) the first date that such individual 
3
is eligible for coverage under any other 
4
group health plan (other than coverage 
5
consisting of only excepted benefits (as de-
6
fined in section 9832(c) of the Internal 
7
Revenue Code of 1986, section 733(c) of 
8
the Employee Retirement Income Security 
9
Act of 1974, and section 2791(c) of the 
10
Public Health Service Act), coverage under 
11
a flexible spending arrangement (as de-
12
fined in section 106(c)(2) of the Internal 
13
Revenue Code of 1986), coverage under a 
14
qualified small employer health reimburse-
15
ment arrangement (as defined in section 
16
9831(d)(2) of the Internal Revenue Code 
17
of 1986)), or eligible for benefits under the 
18
Medicare program under title XVIII of the 
19
Social Security Act; or 
20
(ii) the earlier of— 
21
(I) the date following the expira-
22
tion of the maximum period of con-
23
tinuation coverage required under the 
24

100 
•HR 1319 EH
applicable COBRA continuation cov-
1
erage provision; or 
2
(II) the date following the expira-
3
tion of the period of continuation cov-
4
erage 
allowed 
under 
paragraph 
5
(4)(B)(ii). 
6
(B) NOTIFICATION
REQUIREMENT.—Any 
7
assistance eligible individual shall notify the 
8
group health plan with respect to which para-
9
graph (1)(A) applies if such paragraph ceases 
10
to apply by reason of clause (i) of subparagraph 
11
(A). Such notice shall be provided to the group 
12
health plan in such time and manner as may be 
13
specified by the Secretary of Labor. 
14
(3) ASSISTANCE
ELIGIBLE
INDIVIDUAL.—For 
15
purposes of this section, the term ‘‘assistance eligible 
16
individual’’ means, with respect to a period of cov-
17
erage during the period beginning on the first day 
18
of the first month beginning after the date of the en-
19
actment of this Act, and ending on September 30, 
20
2021, any individual that is a qualified beneficiary 
21
who— 
22
(A) is eligible for COBRA continuation 
23
coverage by reason of a qualifying event speci-
24
fied in section 603(2) of the Employee Retire-
25

101 
•HR 1319 EH
ment Income Security Act of 1974, section 
1
4980B(f)(3)(B) of the Internal Revenue Code 
2
of 1986, or section 2203(2) of the Public 
3
Health Service Act, except for the voluntary 
4
termination of such individual’s employment by 
5
such individual; and 
6
(B) elects such coverage. 
7
(4) EXTENSION OF ELECTION PERIOD AND EF-
8
FECT ON COVERAGE.— 
9
(A) IN GENERAL.—For purposes of apply-
10
ing section 605(a) of the Employee Retirement 
11
Income 
Security 
Act 
of 
1974, 
section 
12
4980B(f)(5)(A) of the Internal Revenue Code 
13
of 1986, and section 2205(a) of the Public 
14
Health Service Act, in the case of— 
15
(i) an individual who does not have an 
16
election of COBRA continuation coverage 
17
in effect on the first day of the first month 
18
beginning after the date of the enactment 
19
of this Act but who would be an assistance 
20
eligible individual described in paragraph 
21
(3) if such election were so in effect; or 
22
(ii) an individual who elected COBRA 
23
continuation coverage and discontinued 
24
from such coverage before the first day of 
25

102 
•HR 1319 EH
the first month beginning after the date of 
1
the enactment of this Act, 
2
such individual may elect the COBRA continu-
3
ation coverage under the COBRA continuation 
4
coverage provisions containing such provisions 
5
during the period beginning on the first day of 
6
the first month beginning after the date of the 
7
enactment of this Act and ending 60 days after 
8
the date on which the notification required 
9
under paragraph (6)(C) is provided to such in-
10
dividual. 
11
(B) COMMENCEMENT OF COBRA CONTINU-
12
ATION COVERAGE.—Any COBRA continuation 
13
coverage elected by a qualified beneficiary dur-
14
ing an extended election period under subpara-
15
graph (A)— 
16
(i) shall commence (including for pur-
17
poses of applying the treatment of pre-
18
mium payments under paragraph (1)(A) 
19
and any cost-sharing requirements for 
20
items and services under a group health 
21
plan) with the first period of coverage be-
22
ginning on or after the first day of the 
23
first month beginning after the date of the 
24
enactment of this Act, and 
25

103 
•HR 1319 EH
(ii) shall not extend beyond the period 
1
of COBRA continuation coverage that 
2
would have been required under the appli-
3
cable COBRA continuation coverage provi-
4
sion if the coverage had been elected as re-
5
quired under such provision. 
6
(5) NOTICES TO INDIVIDUALS.— 
7
(A) GENERAL NOTICE.— 
8
(i) IN GENERAL.—In the case of no-
9
tices provided under section 606(a)(4) of 
10
the Employee Retirement Income Security 
11
Act of 1974 (29 U.S.C. 1166(4)), section 
12
4980B(f)(6)(D) of the Internal Revenue 
13
Code of 1986, or section 2206(4) of the 
14
Public Health Service Act (42 U.S.C. 
15
300bb–6(4)), with respect to individuals 
16
who, during the period described in para-
17
graph (3), become entitled to elect COBRA 
18
continuation coverage, the requirements of 
19
such provisions shall not be treated as met 
20
unless such notices include an additional 
21
written notification to the recipient in clear 
22
and understandable language of— 
23

104 
•HR 1319 EH
(I) the availability of premium 
1
assistance with respect to such cov-
2
erage under this subsection; and 
3
(II) the option to enroll in dif-
4
ferent coverage if the employer per-
5
mits assistance eligible individuals de-
6
scribed in paragraph (3) to elect en-
7
rollment in different coverage (as de-
8
scribed in paragraph (1)(B)). 
9
(ii) ALTERNATIVE
NOTICE.—In the 
10
case of COBRA continuation coverage to 
11
which the notice provision under such sec-
12
tions does not apply, the Secretary of 
13
Labor, in consultation with the Secretary 
14
of the Treasury and the Secretary of 
15
Health and Human Services, shall, in con-
16
sultation with administrators of the group 
17
health plans (or other entities) that provide 
18
or administer the COBRA continuation 
19
coverage involved, provide rules requiring 
20
the provision of such notice. 
21
(iii) FORM.—The requirement of the 
22
additional notification under this subpara-
23
graph may be met by amendment of exist-
24
ing notice forms or by inclusion of a sepa-
25

105 
•HR 1319 EH
rate document with the notice otherwise 
1
required. 
2
(B) SPECIFIC REQUIREMENTS.—Each ad-
3
ditional notification under subparagraph (A) 
4
shall include— 
5
(i) the forms necessary for estab-
6
lishing eligibility for premium assistance 
7
under this subsection; 
8
(ii) the name, address, and telephone 
9
number necessary to contact the plan ad-
10
ministrator and any other person main-
11
taining relevant information in connection 
12
with such premium assistance; 
13
(iii) a description of the extended elec-
14
tion period provided for in paragraph 
15
(4)(A); 
16
(iv) a description of the obligation of 
17
the qualified beneficiary under paragraph 
18
(2)(B) and the penalty provided under sec-
19
tion 6720C of the Internal Revenue Code 
20
of 1986 for failure to carry out the obliga-
21
tion; 
22
(v) a description, displayed in a 
23
prominent manner, of the qualified bene-
24
ficiary’s right to a reduced premium and 
25

106 
•HR 1319 EH
any conditions on entitlement to the re-
1
duced premium; and 
2
(vi) a description of the option of the 
3
qualified beneficiary to enroll in different 
4
coverage if the employer permits such ben-
5
eficiary to elect to enroll in such different 
6
coverage under paragraph (1)(B). 
7
(C) NOTICE
IN
CONNECTION
WITH
EX-
8
TENDED ELECTION PERIODS.—In the case of 
9
any assistance eligible individual described in 
10
paragraph (3) (or any individual described in 
11
paragraph (4)(A)) who became entitled to elect 
12
COBRA continuation coverage before the first 
13
day of the first month beginning after the date 
14
of the enactment of this Act, the administrator 
15
of the applicable group health plan (or other 
16
entity) shall provide (within 60 days after such 
17
first day of such first month) for the additional 
18
notification required to be provided under sub-
19
paragraph (A) and failure to provide such no-
20
tice shall be treated as a failure to meet the no-
21
tice requirements under the applicable COBRA 
22
continuation provision. 
23
(D) MODEL NOTICES.—Not later than 30 
24
days after the date of enactment of this Act, 
25

107 
•HR 1319 EH
with respect to any assistance eligible individual 
1
described in paragraph (3), the Secretary of 
2
Labor, in consultation with the Secretary of the 
3
Treasury and the Secretary of Health and 
4
Human Services, shall prescribe models for the 
5
additional notification required under this para-
6
graph. 
7
(6) NOTICE
OF
EXPIRATION
OF
PERIOD
OF 
8
PREMIUM ASSISTANCE.— 
9
(A) IN GENERAL.—With respect to any as-
10
sistance eligible individual, subject to subpara-
11
graph 
(B), 
the 
requirements 
of 
section 
12
606(a)(4) of the Employee Retirement Income 
13
Security Act of 1974 (29 U.S.C. 1166(4)), sec-
14
tion 4980B(f)(6)(D) of the Internal Revenue 
15
Code of 1986, or section 2206(4) of the Public 
16
Health Service Act (42 U.S.C. 300bb–6(4)), 
17
shall not be treated as met unless the plan ad-
18
ministrator of the individual, during the period 
19
specified under subparagraph (C), provides to 
20
such individual a written notice in clear and un-
21
derstandable language— 
22
(i) that the premium assistance for 
23
such individual will expire soon and the 
24

108 
•HR 1319 EH
prominent identification of the date of 
1
such expiration; and 
2
(ii) that such individual may be eligi-
3
ble for coverage without any premium as-
4
sistance through— 
5
(I) COBRA continuation cov-
6
erage; or 
7
(II) coverage under a group 
8
health plan. 
9
(B) EXCEPTION.—The requirement for the 
10
group health plan administrator to provide the 
11
written notice under subparagraph (A) shall be 
12
waived if the premium assistance for such indi-
13
vidual expires pursuant to clause (i) of para-
14
graph (2)(A). 
15
(C) PERIOD SPECIFIED.—For purposes of 
16
subparagraph (A), the period specified in this 
17
subparagraph is, with respect to the date of ex-
18
piration of premium assistance for any assist-
19
ance eligible individual pursuant to a limitation 
20
requiring a notice under this paragraph, the pe-
21
riod beginning on the day that is 45 days before 
22
the date of such expiration and ending on the 
23
day that is 15 days before the date of such ex-
24
piration. 
25

109 
•HR 1319 EH
(D) MODEL NOTICES.—Not later than 45 
1
days after the date of enactment of this Act, 
2
with respect to any assistance eligible indi-
3
vidual, the Secretary of Labor, in consultation 
4
with the Secretary of the Treasury and the Sec-
5
retary of Health and Human Services, shall 
6
prescribe models for the notification required 
7
under this paragraph. 
8
(7) REGULATIONS.—The Secretary of the 
9
Treasury and the Secretary of Labor may jointly 
10
prescribe such regulations or other guidance as may 
11
be necessary or appropriate to carry out the provi-
12
sions of this subsection, including the prevention of 
13
fraud and abuse under this subsection, except that 
14
the Secretary of Labor and the Secretary of Health 
15
and Human Services may prescribe such regulations 
16
(including interim final regulations) or other guid-
17
ance as may be necessary or appropriate to carry 
18
out the provisions of paragraphs (5), (6), and (8). 
19
(8) OUTREACH.— 
20
(A) 
IN
GENERAL.—The 
Secretary 
of 
21
Labor, in consultation with the Secretary of the 
22
Treasury and the Secretary of Health and 
23
Human Services, shall provide outreach con-
24
sisting of public education and enrollment as-
25

110 
•HR 1319 EH
sistance relating to premium assistance pro-
1
vided under this subsection. Such outreach shall 
2
target employers, group health plan administra-
3
tors, public assistance programs, States, insur-
4
ers, and other entities as determined appro-
5
priate by such Secretaries. Such outreach shall 
6
include an initial focus on those individuals 
7
electing continuation coverage who are referred 
8
to in paragraph (5)(C). Information on such 
9
premium assistance, including enrollment, shall 
10
also be made available on websites of the De-
11
partments of Labor, Treasury, and Health and 
12
Human Services. 
13
(B) ENROLLMENT
UNDER
MEDICARE.— 
14
The Secretary of Health and Human Services 
15
shall provide outreach consisting of public edu-
16
cation. Such outreach shall target individuals 
17
who lose health insurance coverage. Such out-
18
reach shall include information regarding en-
19
rollment for Medicare benefits for purposes of 
20
preventing mistaken delays of such enrollment 
21
by such individuals, including lifetime penalties 
22
for failure of timely enrollment. 
23
(9) DEFINITIONS.—For purposes of this sec-
24
tion: 
25

111 
•HR 1319 EH
(A) ADMINISTRATOR.—The term ‘‘admin-
1
istrator’’ has the meaning given such term in 
2
section 3(16)(A) of the Employee Retirement 
3
Income Security Act of 1974. 
4
(B) COBRA
CONTINUATION
COVERAGE.— 
5
The term ‘‘COBRA continuation coverage’’ 
6
means continuation coverage provided pursuant 
7
to part 6 of subtitle B of title I of the Em-
8
ployee Retirement Income Security Act of 1974 
9
(other than under section 609), title XXII of 
10
the Public Health Service Act, or section 
11
4980B of the Internal Revenue Code of 1986 
12
(other than subsection (f)(1) of such section in-
13
sofar as it relates to pediatric vaccines), or 
14
under a State program that provides com-
15
parable continuation coverage. Such term does 
16
not include coverage under a health flexible 
17
spending arrangement under a cafeteria plan 
18
within the meaning of section 125 of the Inter-
19
nal Revenue Code of 1986. 
20
(C) COBRA
CONTINUATION
PROVISION.— 
21
The term ‘‘COBRA continuation provision’’ 
22
means the provisions of law described in sub-
23
paragraph (B). 
24

112 
•HR 1319 EH
(D) 
COVERED
EMPLOYEE.—The 
term 
1
‘‘covered employee’’ has the meaning given such 
2
term in section 607(2) of the Employee Retire-
3
ment Income Security Act of 1974. 
4
(E) QUALIFIED BENEFICIARY.—The term 
5
‘‘qualified beneficiary’’ has the meaning given 
6
such term in section 607(3) of the Employee 
7
Retirement Income Security Act of 1974. 
8
(F) GROUP
HEALTH
PLAN.—The term 
9
‘‘group health plan’’ has the meaning given 
10
such term in section 607(1) of the Employee 
11
Retirement Income Security Act of 1974. 
12
(G) STATE.—The term ‘‘State’’ includes 
13
the District of Columbia, the Commonwealth of 
14
Puerto Rico, the Virgin Islands, Guam, Amer-
15
ican Samoa, and the Commonwealth of the 
16
Northern Mariana Islands. 
17
(H) PERIOD
OF
COVERAGE.—Any ref-
18
erence in this subsection to a period of coverage 
19
shall be treated as a reference to a monthly or 
20
shorter period of coverage with respect to which 
21
premiums are charged with respect to such cov-
22
erage. 
23
(I) PLAN
SPONSOR.—The term ‘‘plan 
24
sponsor’’ has the meaning given such term in 
25

113 
•HR 1319 EH
section 3(16)(B) of the Employee Retirement 
1
Income Security Act of 1974. 
2
(J) PREMIUM.—The term ‘‘premium’’ in-
3
cludes, with respect to COBRA continuation 
4
coverage, any administrative fee. 
5
(10) IMPLEMENTATION FUNDING.—In addition 
6
to amounts otherwise made available, out of any 
7
funds in the Treasury not otherwise appropriated, 
8
there are appropriated to the Secretary of Labor for 
9
fiscal year 2021, $10,000,000, to remain available 
10
until expended, for the Employee Benefits Security 
11
Administration to carry out the provisions of this 
12
subtitle. 
13
(b) COBRA PREMIUM ASSISTANCE.— 
14
(1) ALLOWANCE OF CREDIT.— 
15
(A) IN GENERAL.—Subchapter B of chap-
16
ter 65 of the Internal Revenue Code of 1986 is 
17
amended by adding at the end the following 
18
new section: 
19
‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSIST-
20
ANCE. 
21
‘‘(a) IN GENERAL.—The person to whom premiums 
22
are payable for continuation coverage under section 
23
2401(a)(1) of the American Rescue Plan Act of 2021 shall 
24
be allowed as a credit against the tax imposed by section 
25

114 
•HR 1319 EH
3111(b), or so much of the taxes imposed under section 
1
3221(a) as are attributable to the rate in effect under sec-
2
tion 3111(b), for each calendar quarter an amount equal 
3
to the premiums not paid by assistance eligible individuals 
4
for such coverage by reason of such section 2401(a)(1) 
5
with respect to such calendar quarter. 
6
‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.— 
7
For purposes of subsection (a), except as otherwise pro-
8
vided by the Secretary, the person to whom premiums are 
9
payable under such continuation coverage shall be treated 
10
as being— 
11
‘‘(1) in the case of any group health plan which 
12
is a multiemployer plan (as defined in section 3(37) 
13
of the Employee Retirement Income Security Act of 
14
1974), the plan, 
15
‘‘(2) in the case of any group health plan not 
16
described in paragraph (1)— 
17
‘‘(A) which is subject to the COBRA con-
18
tinuation provisions contained in— 
19
‘‘(i) the Internal Revenue Code of 
20
1986, 
21
‘‘(ii) the Employee Retirement Income 
22
Security Act of 1974, or 
23
‘‘(iii) the Public Health Service Act, 
24
or 
25

115 
•HR 1319 EH
‘‘(B) under which some or all of the cov-
1
erage is not provided by insurance, 
2
the employer maintaining the plan, and 
3
‘‘(3) in the case of any group health plan not 
4
described in paragraph (1) or (2), the insurer pro-
5
viding the coverage under the group health plan. 
6
‘‘(c) LIMITATIONS AND REFUNDABILITY.— 
7
‘‘(1) CREDIT
LIMITED
TO
CERTAIN
EMPLOY-
8
MENT TAXES.—The credit allowed by subsection (a) 
9
with respect to any calendar quarter shall not exceed 
10
the tax imposed by section 3111(b), or so much of 
11
the taxes imposed under section 3221(a) as are at-
12
tributable to the rate in effect under section 
13
3111(b), for such calendar quarter (reduced by any 
14
credits allowed against such taxes under sections 
15
3131, 3132, and 3134) on the wages paid with re-
16
spect to the employment of all employees of the em-
17
ployer. 
18
‘‘(2) REFUNDABILITY OF EXCESS CREDIT.— 
19
‘‘(A) CREDIT
IS
REFUNDABLE.—If the 
20
amount of the credit under subsection (a) ex-
21
ceeds the limitation of paragraph (1) for any 
22
calendar quarter, such excess shall be treated 
23
as an overpayment that shall be refunded under 
24
sections 6402(a) and 6413(b). 
25

116 
•HR 1319 EH
‘‘(B) CREDIT MAY BE ADVANCED.—In an-
1
ticipation of the credit, including the refundable 
2
portion under subparagraph (A), the credit may 
3
be advanced, according to forms and instruc-
4
tions provided by the Secretary, up to an 
5
amount calculated under subsection (a) through 
6
the end of the most recent payroll period in the 
7
quarter. 
8
‘‘(C) TREATMENT
OF
DEPOSITS.—The 
9
Secretary shall waive any penalty under section 
10
6656 for any failure to make a deposit of the 
11
tax imposed by section 3111(b), or so much of 
12
the taxes imposed under section 3221(a) as are 
13
attributable to the rate in effect under section 
14
3111(b), if the Secretary determines that such 
15
failure was due to the anticipation of the credit 
16
allowed under this section. 
17
‘‘(D) TREATMENT
OF
PAYMENTS.—For 
18
purposes of section 1324 of title 31, United 
19
States Code, any amounts due to an employer 
20
under this paragraph shall be treated in the 
21
same manner as a refund due from a credit 
22
provision referred to in subsection (b)(2) of 
23
such section. 
24

117 
•HR 1319 EH
‘‘(3) OVERSTATEMENTS.—Any overstatement of 
1
the credit to which a person is entitled under this 
2
section (and any amount paid by the Secretary as a 
3
result of such overstatement) shall be treated as an 
4
underpayment by such person of the taxes described 
5
in paragraph (1) and may be assessed and collected 
6
by the Secretary in the same manner as such taxes. 
7
‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of 
8
this section, the term ‘person’ includes the government of 
9
any State or political subdivision thereof, any Indian tribal 
10
government (as defined in section 139E(c)(1)), any agency 
11
or instrumentality of any of the foregoing, and any agency 
12
or instrumentality of the Government of the United States 
13
that is described in section 501(c)(1) and exempt from 
14
taxation under section 501(a). 
15
‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes 
16
of chapter 1, the gross income of any person allowed a 
17
credit under this section shall be increased for the taxable 
18
year which includes the last day of any calendar quarter 
19
with respect to which such credit is allowed by the amount 
20
of such credit. No credit shall be allowed under this sec-
21
tion with respect to any amount which is taken into ac-
22
count as qualified wages under section 2301 of the 
23
CARES Act or section 3134 of this title or as qualified 
24
health plan expenses under section 7001(d) or 7003(d) of 
25

118 
•HR 1319 EH
the Families First Coronavirus Response Act or section 
1
3131 or 3132 of this title. 
2
‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.— 
3
Notwithstanding section 6501, the limitation on the time 
4
period for the assessment of any amount attributable to 
5
a credit claimed under this section shall not expire before 
6
the date that is 5 years after the later of— 
7
‘‘(1) the date on which the original return 
8
which includes the calendar quarter with respect to 
9
which such credit is determined is filed, or 
10
‘‘(2) the date on which such return is treated 
11
as filed under section 6501(b)(2). 
12
‘‘(g) REGULATIONS.—The Secretary shall issue such 
13
regulations, or other guidance, forms, instructions, and 
14
publications, as may be necessary or appropriate to carry 
15
out this section, including— 
16
‘‘(1) the requirement to report information or 
17
the establishment of other methods for verifying the 
18
correct amounts of reimbursements under this sec-
19
tion, 
20
‘‘(2) the application of this section to group 
21
health plans that are multiemployer plans (as de-
22
fined in section 3(37) of the Employee Retirement 
23
Income Security Act of 1974), 
24

119 
•HR 1319 EH
‘‘(3) to allow the advance payment of the credit 
1
determined under subsection (a), subject to the limi-
2
tations provided in this section, based on such infor-
3
mation as the Secretary shall require, 
4
‘‘(4) to provide for the reconciliation of such 
5
advance payment with the amount of the credit at 
6
the time of filing the return of tax for the applicable 
7
quarter or taxable year, and 
8
‘‘(5) allowing the credit to third party payors 
9
(including professional employer organizations, cer-
10
tified professional employer organizations, or agents 
11
under section 3504).’’. 
12
(B) CLERICAL AMENDMENT.—The table of 
13
sections for subchapter B of chapter 65 of the 
14
Internal Revenue Code of 1986 is amended by 
15
adding at the end the following new item: 
16
‘‘Sec. 6432. Continuation coverage premium assistance.’’. 
(C) EFFECTIVE DATE.—The amendments 
17
made by this paragraph shall apply to pre-
18
miums to which subsection (a)(1)(A) applies 
19
and wages paid on or after April 1, 2021. 
20
(D) SPECIAL RULE IN CASE OF EMPLOYEE 
21
PAYMENT THAT IS NOT REQUIRED UNDER THIS 
22
SECTION.— 
23
(i) IN GENERAL.—In the case of an 
24
assistance eligible individual who pays, 
25

120 
•HR 1319 EH
with respect any period of coverage to 
1
which subsection (a)(1)(A) applies, the 
2
amount of the premium for such coverage 
3
that the individual would have (but for this 
4
Act) been required to pay, the person to 
5
whom such payment is payable shall reim-
6
burse such individual for the amount of 
7
such premium paid in excess of the 
8
amount required to be paid under sub-
9
section (a)(1)(A). 
10
(ii) CREDIT OF REIMBURSEMENT.—A 
11
person to which clause (i) applies shall be 
12
allowed a credit in the manner provided 
13
under section 6432 of the Internal Rev-
14
enue Code of 1986 for any payment made 
15
to the employee under such clause. 
16
(iii) PAYMENT
OF
CREDITS.—Any 
17
person to which clause (i) applies shall 
18
make the payment required under such 
19
clause to the individual not later than 60 
20
days after the date on which such indi-
21
vidual elects continuation coverage under 
22
subsection (a)(1). 
23

121 
•HR 1319 EH
(2) PENALTY FOR FAILURE TO NOTIFY HEALTH 
1
PLAN OF CESSATION OF ELIGIBILITY FOR PREMIUM 
2
ASSISTANCE.— 
3
(A) IN GENERAL.—Part I of subchapter B 
4
of chapter 68 of the Internal Revenue Code of 
5
1986 is amended by adding at the end the fol-
6
lowing new section: 
7
‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH 
8
PLAN OF CESSATION OF ELIGIBILITY FOR 
9
CONTINUATION COVERAGE PREMIUM ASSIST-
10
ANCE. 
11
‘‘(a) IN GENERAL.—Except in the case of a failure 
12
described in subsection (b) or (c), any person required to 
13
notify a group health plan under section 2401(a)(2)(B) 
14
of the American Rescue Plan Act of 2021 who fails to 
15
make such a notification at such time and in such manner 
16
as the Secretary of Labor may require shall pay a penalty 
17
of $250 for each such failure. 
18
‘‘(b) INTENTIONAL FAILURE.—In the case of any 
19
such failure that is fraudulent, such person shall pay a 
20
penalty equal to the greater of— 
21
‘‘(1) $250, or 
22
‘‘(2) 110 percent of the premium assistance 
23
provided under section 2401(a)(1)(A) of the Amer-
24

122 
•HR 1319 EH
ican Rescue Plan Act of 2021 after termination of 
1
eligibility under such section. 
2
‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty 
3
shall be imposed under this section with respect to any 
4
failure if it is shown that such failure is due to reasonable 
5
cause and not to willful neglect.’’. 
6
(B) CLERICAL AMENDMENT.—The table of 
7
sections of part I of subchapter B of chapter 68 
8
of such Code is amended by adding at the end 
9
the following new item: 
10
‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility 
for continuation coverage premium assistance.’’. 
(3) COORDINATION WITH HCTC.— 
11
(A) IN GENERAL.—Section 35(g)(9) of the 
12
Internal Revenue Code of 1986 is amended to 
13
read as follows: 
14
‘‘(9) CONTINUATION COVERAGE PREMIUM AS-
15
SISTANCE.—In the case of an assistance eligible in-
16
dividual who receives premium assistance for con-
17
tinuation coverage under section 2401(a)(1) of the 
18
American Rescue Plan Act of 2021 for any month 
19
during the taxable year, such individual shall not be 
20
treated as an eligible individual, a certified indi-
21
vidual, or a qualifying family member for purposes 
22
of this section or section 7527 with respect to such 
23
month.’’. 
24

123 
•HR 1319 EH
(B) EFFECTIVE
DATE.—The amendment 
1
made by subparagraph (A) shall apply to tax-
2
able years ending after the date of the enact-
3
ment of this Act. 
4
(4) EXCLUSION OF CONTINUATION COVERAGE 
5
PREMIUM ASSISTANCE FROM GROSS INCOME.— 
6
(A) IN GENERAL.—Part III of subchapter 
7
B of chapter 1 of the Internal Revenue Code of 
8
1986 is amended by inserting after section 
9
139H the following new section: 
10
‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSIST-
11
ANCE. 
12
‘‘In the case of an assistance eligible individual (as 
13
defined in subsection (a)(3) of section 2401 of the Amer-
14
ican Rescue Plan Act of 2021), gross income does not in-
15
clude any premium assistance provided under subsection 
16
(a)(1) of such section.’’. 
17
(B) CLERICAL AMENDMENT.—The table of 
18
sections for part III of subchapter B of chapter 
19
1 of such Code is amended by inserting after 
20
the item relating to section 139H the following 
21
new item: 
22
‘‘Sec. 139I. Continuation coverage premium assistance.’’. 
(C) EFFECTIVE DATE.—The amendments 
23
made by this paragraph shall apply to taxable 
24

124 
•HR 1319 EH
years ending after the date of the enactment of 
1
this Act. 
2
TITLE III—COMMITTEE ON 
3
ENERGY AND COMMERCE 
4
Subtitle A—Public Health 
5
CHAPTER 1—VACCINES AND 
6
THERAPEUTICS 
7
SEC. 3001. FUNDING FOR COVID–19 VACCINE ACTIVITIES AT 
8
THE CENTERS FOR DISEASE CONTROL AND 
9
PREVENTION. 
10
(a) IN GENERAL.—In addition to amounts otherwise 
11
available, there is appropriated to the Secretary of Health 
12
and Human Services (in this subtitle referred to as the 
13
‘‘Secretary’’) for fiscal year 2021, out of any money in 
14
the Treasury not otherwise appropriated, $7,500,000,000, 
15
to remain available until expended, to carry out activities 
16
to plan, prepare for, promote, distribute, administer, mon-
17
itor, and track COVID–19 vaccines. 
18
(b) USE OF FUNDS.—The Secretary, acting through 
19
the Director of the Centers for Disease Control and Pre-
20
vention, and in consultation with other agencies, as appli-
21
cable, shall, in conducting activities referred to in sub-
22
section (a)— 
23
(1) conduct activities to enhance, expand, and 
24
improve nationwide COVID–19 vaccine distribution 
25

125 
•HR 1319 EH
and administration, including activities related to 
1
distribution of ancillary medical products and sup-
2
plies related to vaccines; and 
3
(2) provide technical assistance, guidance, and 
4
support to, and award grants or cooperative agree-
5
ments to, State, local, Tribal, and territorial public 
6
health departments for enhancement of COVID–19 
7
vaccine distribution and administration capabilities, 
8
including— 
9
(A) the distribution and administration of 
10
vaccines licensed under section 351 of the Pub-
11
lic Health Service Act (42 U.S.C. 262) or au-
12
thorized under section 564 of the Federal Food, 
13
Drug, and Cosmetic Act (21 U.S.C. 360bbb–3) 
14
and ancillary medical products and supplies re-
15
lated to vaccines; 
16
(B) the establishment and expansion, in-
17
cluding staffing support, of community vaccina-
18
tion centers, particularly in underserved areas; 
19
(C) the deployment of mobile vaccination 
20
units, particularly in underserved areas; 
21
(D) information technology, data, and re-
22
porting enhancements, including improvements 
23
necessary to support sharing of data related to 
24
vaccine distribution and vaccinations and sys-
25

126 
•HR 1319 EH
tems that enhance vaccine safety, effectiveness, 
1
and uptake, particularly among underserved 
2
populations; 
3
(E) facilities enhancements; 
4
(F) communication with the public regard-
5
ing when, where, and how to receive COVID– 
6
19 vaccines; and 
7
(G) transportation of individuals to facili-
8
tate vaccinations, including at community vac-
9
cination centers and mobile vaccination units, 
10
particularly for underserved populations. 
11
SEC. 3002. FUNDING FOR VACCINE CONFIDENCE ACTIVI-
12
TIES. 
13
In addition to amounts otherwise available, there is 
14
appropriated to the Secretary for fiscal year 2021, out of 
15
any money in the Treasury not otherwise appropriated, 
16
$1,000,000,000, to remain available until expended, to 
17
carry out activities, acting through the Director of the 
18
Centers for Disease Control and Prevention— 
19
(1) to strengthen vaccine confidence in the 
20
United States, including its territories and posses-
21
sions; 
22
(2) to provide further information and edu-
23
cation with respect to vaccines licensed under section 
24
351 of the Public Health Service Act (42 U.S.C. 
25

127 
•HR 1319 EH
262) or authorized under section 564 of the Federal 
1
Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb– 
2
3); and 
3
(3) to improve rates of vaccination throughout 
4
the United States, including its territories and pos-
5
sessions, including through activities described in 
6
section 313 of the Public Health Service Act, as 
7
amended by section 311 of division BB of the Con-
8
solidated Appropriations Act, 2021 (Public Law 
9
116–260). 
10
SEC. 3003. FUNDING FOR SUPPLY CHAIN FOR COVID–19 
11
VACCINES, THERAPEUTICS, AND MEDICAL 
12
SUPPLIES. 
13
In addition to amounts otherwise available, there is 
14
appropriated to the Secretary for fiscal year 2021, out of 
15
any money in the Treasury not otherwise appropriated, 
16
$6,050,000,000, to remain available until expended, for 
17
necessary expenses with respect to research, development, 
18
manufacturing, production, and the purchase of vaccines, 
19
therapeutics, and ancillary medical products and supplies 
20
to prevent, prepare, or respond to— 
21
(1) SARS–CoV–2 or any viral variant mutating 
22
therefrom with pandemic potential; and 
23
(2) COVID–19 or any disease with potential for 
24
creating a pandemic. 
25

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•HR 1319 EH
SEC. 3004. FUNDING FOR COVID–19 VACCINE, THERA-
1
PEUTIC, AND DEVICE ACTIVITIES AT THE 
2
FOOD AND DRUG ADMINISTRATION. 
3
In addition to amounts otherwise available, there is 
4
appropriated to the Secretary for fiscal year 2021, out of 
5
any money in the Treasury not otherwise appropriated, 
6
$500,000,000, to remain available until expended, to be 
7
used for the evaluation of the continued performance, safe-
8
ty, and effectiveness, including with respect to emerging 
9
COVID–19 variants, of vaccines, therapeutics, and 
10
diagnostics approved, cleared, licensed, or authorized for 
11
use for the treatment, prevention, or diagnosis of COVID– 
12
19; facilitation of advanced continuous manufacturing ac-
13
tivities related to production of vaccines and related mate-
14
rials; facilitation and conduct of inspections related to the 
15
manufacturing of vaccines, therapeutics, and devices de-
16
layed or cancelled for reasons related to COVID–19; re-
17
view of devices authorized for use for the treatment, pre-
18
vention, or diagnosis of COVID–19; and oversight of the 
19
supply chain and mitigation of shortages of vaccines, 
20
therapeutics, and devices approved, cleared, licensed, or 
21
authorized for use for the treatment, prevention, or diag-
22
nosis of COVID–19 by the Food and Drug Administra-
23
tion. 
24

129 
•HR 1319 EH
CHAPTER 2—TESTING 
1
SEC. 3011. FUNDING FOR COVID–19 TESTING, CONTACT 
2
TRACING, AND MITIGATION ACTIVITIES. 
3
(a) IN GENERAL.—In addition to amounts otherwise 
4
available, there is appropriated to the Secretary for fiscal 
5
year 2021, out of any money in the Treasury not otherwise 
6
appropriated, $47,800,000,000, to remain available until 
7
expended, to carry out activities to detect, diagnose, trace, 
8
and monitor SARS–CoV–2 and COVID–19 infections and 
9
related strategies to mitigate the spread of COVID–19. 
10
(b) USE OF FUNDS.—From amounts appropriated by 
11
subsection (a), the Secretary shall— 
12
(1) implement a national, evidence-based strat-
13
egy for testing, contact tracing, surveillance, and 
14
mitigation with respect to SARS–CoV–2 and 
15
COVID–19, including through activities authorized 
16
under section 319(a) of the Public Health Service 
17
Act; 
18
(2) provide technical assistance, guidance, and 
19
support, and award grants or cooperative agree-
20
ments to State, local, and territorial public health 
21
departments for activities to detect, diagnose, trace, 
22
and monitor SARS–CoV–2 and COVID–19 infec-
23
tions and related strategies and activities to mitigate 
24
the spread of COVID–19; 
25

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•HR 1319 EH
(3) support the development, manufacturing, 
1
procurement, distribution, and administration of 
2
tests to detect or diagnose SARS–CoV–2 and 
3
COVID–19, including through— 
4
(A) support for the development, manufac-
5
ture, procurement, and distribution of supplies 
6
necessary for administering tests, such as per-
7
sonal protective equipment; and 
8
(B) support for the acquisition, construc-
9
tion, alteration, or renovation of non-federally 
10
owned 
facilities 
for 
the 
production 
of 
11
diagnostics and ancillary medical supplies where 
12
the Secretary determines that such an invest-
13
ment is necessary to ensure the production of 
14
sufficient amounts of such supplies. 
15
(4) establish and expand Federal, State, local, 
16
and territorial testing and contact tracing capabili-
17
ties, including investments in laboratory capacity, 
18
community-based testing sites, and mobile testing 
19
units, particularly in medically underserved areas; 
20
(5) enhance information technology, data mod-
21
ernization, and reporting, including improvements 
22
necessary to support sharing of data related to pub-
23
lic health capabilities; 
24

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•HR 1319 EH
(6) award grants to, or enter into cooperative 
1
agreements or contracts with, State, local, and terri-
2
torial public health departments to establish, ex-
3
pand, and sustain a public health workforce; and 
4
(7) to cover administrative and program sup-
5
port costs necessary to conduct activities related to 
6
subparagraph (a). 
7
SEC. 3012. FUNDING FOR SARS–COV–2 GENOMIC SEQUENC-
8
ING AND SURVEILLANCE. 
9
(a) IN GENERAL.—In addition to amounts otherwise 
10
available, there is appropriated to the Secretary for fiscal 
11
year 2021 out of any money in the Treasury not otherwise 
12
appropriated, $1,750,000,000, to remain available until 
13
expended, to strengthen and expand activities and work-
14
force related to genomic sequencing, analytics, and disease 
15
surveillance. 
16
(b) USE OF FUNDS.—From amounts appropriated by 
17
subsection (a), the Secretary, acting through the Director 
18
of the Centers for Disease Control and Prevention, shall— 
19
(1) conduct, expand, and improve activities to 
20
sequence genomes, identify mutations, and survey 
21
the circulation and transmission of viruses and other 
22
organisms, including strains of SARS–CoV–2; 
23

132 
•HR 1319 EH
(2) award grants or cooperative agreements to 
1
State, local, Tribal, or territorial public health de-
2
partments or public health laboratories— 
3
(A) to increase their capacity to sequence 
4
genomes of circulating strains of viruses and 
5
other organisms, including SARS–CoV–2; 
6
(B) to identify mutations in viruses and 
7
other organisms, including SARS–CoV–2; 
8
(C) to use genomic sequencing to identify 
9
outbreaks and clusters of diseases or infections, 
10
including COVID–19; and 
11
(D) to develop effective disease response 
12
strategies based on genomic sequencing and 
13
surveillance data; 
14
(3) enhance and expand the informatics capa-
15
bilities of the public health workforce; and 
16
(4) award grants for the construction, alter-
17
ation, or renovation of facilities to improve genomic 
18
sequencing and surveillance capabilities at the State 
19
and local level. 
20
SEC. 3013. FUNDING FOR GLOBAL HEALTH. 
21
In addition to amounts otherwise available, there is 
22
appropriated to the Secretary for fiscal year 2021, out of 
23
any amounts in the Treasury not otherwise appropriated, 
24
$750,000,000, to remain available until expended, for ac-
25

133 
•HR 1319 EH
tivities to be conducted acting through the Director of the 
1
Centers for Disease Control and Prevention to combat 
2
SARS–CoV– 2, COVID–19, and other emerging infectious 
3
disease threats globally, including efforts related to global 
4
health security, global disease detection and response, 
5
global health protection, global immunization, and global 
6
coordination on public health. 
7
SEC. 3014. FUNDING FOR DATA MODERNIZATION AND 
8
FORECASTING CENTER. 
9
In addition to amounts otherwise available, there is 
10
appropriated to the Secretary for fiscal year 2021, out of 
11
any money in the Treasury not otherwise appropriated, 
12
$500,000,000, to remain available until expended, for ac-
13
tivities to be conducted acting through the Director of the 
14
Centers for Disease Control and Prevention to support 
15
public health data surveillance and analytics infrastruc-
16
ture modernization initiatives at the Centers for Disease 
17
Control and Prevention, and establish, expand, and main-
18
tain efforts to modernize the United States disease warn-
19
ing system to forecast and track hotspots for COVID–19, 
20
its variants, and emerging biological threats, including 
21
academic and workforce support for analytics and 
22
informatics infrastructure and data collection systems. 
23

134 
•HR 1319 EH
CHAPTER 3—PUBLIC HEALTH 
1
WORKFORCE 
2
SEC. 3021. FUNDING FOR PUBLIC HEALTH WORKFORCE. 
3
(a) IN GENERAL.—In addition to amounts otherwise 
4
available, there is appropriated to the Secretary for fiscal 
5
year 2021, out of any money in the Treasury not otherwise 
6
appropriated, $7,660,000,000, to remain available until 
7
expended, to carry out activities related to establishing, 
8
expanding, and sustaining a public health workforce, in-
9
cluding by making awards to State, local, and territorial 
10
public health departments. 
11
(b) USE OF FUNDS FOR PUBLIC HEALTH DEPART-
12
MENTS.—Amounts made available to an awardee pursuant 
13
to subsection (a) shall be used for the following: 
14
(1) Costs, including wages and benefits, related 
15
to the recruiting, hiring, and training of individ-
16
uals— 
17
(A) to serve as case investigators, contact 
18
tracers, social support specialists, community 
19
health workers, public health nurses, disease 
20
intervention specialists, epidemiologists, pro-
21
gram 
managers, 
laboratory 
personnel, 
22
informaticians, communication and policy ex-
23
perts, and any other positions as may be re-
24

135 
•HR 1319 EH
quired to prevent, prepare for, and respond to 
1
COVID–19; and 
2
(B) who are employed by— 
3
(i) the State, territorial, or local pub-
4
lic health department involved; or 
5
(ii) a nonprofit private or public orga-
6
nization with demonstrated expertise in im-
7
plementing public health programs and es-
8
tablished relationships with such State, 
9
territorial, or local public health depart-
10
ments, particularly in medically under-
11
served areas. 
12
(2) Personal protective equipment, data man-
13
agement and other technology, or other necessary 
14
supplies. 
15
(3) Administrative costs and activities necessary 
16
for awardees to implement activities funded under 
17
this section. 
18
(4) Reporting to the Secretary on implementa-
19
tion of the activities funded under this section. 
20
(5) Subawards from recipients of awards under 
21
subsection (a) to local health departments for the 
22
purposes of the activities funded under this section. 
23

136 
•HR 1319 EH
SEC. 3022. FUNDING FOR MEDICAL RESERVE CORPS. 
1
In addition to amounts otherwise available, there is 
2
appropriated to the Secretary for fiscal year 2021, out of 
3
any money in the Treasury not otherwise appropriated, 
4
$100,000,000, to remain available until expended, for car-
5
rying out section 2813 of the Public Health Service Act 
6
(42 U.S.C. 300hh–15). 
7
CHAPTER 4—PUBLIC HEALTH 
8
INVESTMENTS 
9
SEC. 3031. FUNDING FOR COMMUNITY HEALTH CENTERS 
10
AND COMMUNITY CARE. 
11
(a) IN GENERAL.—In addition to amounts otherwise 
12
available, there is appropriated to the Secretary for fiscal 
13
year 2021, out of any money in the Treasury not otherwise 
14
appropriated, $7,600,000,000, to remain available until 
15
expended, for necessary expenses for awarding grants and 
16
cooperative agreements under section 330 of the Public 
17
Health Service Act (42 U.S.C. 254b) to be awarded with-
18
out regard to the time limitation in subsection (e)(3) and 
19
subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and (r)(2)(B) of 
20
such section 330, and for necessary expenses for awarding 
21
grants to Federally qualified health centers, as described 
22
in section 1861(aa)(4)(B) of the Social Security Act (42 
23
U.S.C.1395x(aa)(4)(B)), and for awarding grants or con-
24
tracts to Papa Ola Lokahi and to qualified entities under 
25
sections 4 and 6 of the Native Hawaiian Health Care Im-
26

137 
•HR 1319 EH
provement Act (42 U.S.C. 11703, 11705). Of the total 
1
amount appropriated by the preceding sentence, not less 
2
than $20,000,000 shall be for grants or contracts to Papa 
3
Ola Lokahi and to qualified entities under sections 4 and 
4
6 of the Native Hawaiian Health Care Improvement Act 
5
(42 U.S.C. 11703, 11705). 
6
(b) USE OF FUNDS.—Amounts made available to an 
7
awardee pursuant to subsection (a) shall be used— 
8
(1) to plan, prepare for, promote, distribute, 
9
administer, and track COVID–19 vaccines, and to 
10
carry out other vaccine-related activities; 
11
(2) to detect, diagnose, trace, and monitor 
12
COVID–19 infections and related activities nec-
13
essary to mitigate the spread of COVID–19, includ-
14
ing activities related to, and equipment or supplies 
15
purchased for, testing, contact tracing, surveillance, 
16
mitigation, and treatment of COVID–19; 
17
(3) to purchase equipment and supplies to con-
18
duct mobile testing or vaccinations for COVID–19, 
19
to purchase and maintain mobile vehicles and equip-
20
ment to conduct such testing or vaccinations, and to 
21
hire and train laboratory personnel and other staff 
22
to conduct such mobile testing or vaccinations, par-
23
ticularly in medically underserved areas; 
24

138 
•HR 1319 EH
(4) to establish, expand, and sustain the health 
1
care workforce to prevent, prepare for, and respond 
2
to COVID–19, and to carry out other health work-
3
force-related activities; 
4
(5) to modify, enhance, and expand health care 
5
services and infrastructure; and 
6
(6) to conduct community outreach and edu-
7
cation activities related to COVID–19. 
8
(c) PAST EXPENDITURES.—An awardee may use 
9
amounts awarded pursuant to subsection (a) to cover the 
10
costs of the awardee carrying out any of the activities de-
11
scribed in subsection (b) during the period beginning on 
12
the date of the declaration of a public health emergency 
13
by the Secretary under section 319 of the Public Health 
14
Service Act (42 U.S.C. 247d) on January 31, 2020, with 
15
respect to COVID–19 and ending on the date of such 
16
award. 
17
SEC. 3032. FUNDING FOR NATIONAL HEALTH SERVICE 
18
CORPS. 
19
(a) IN GENERAL.—In addition to amounts otherwise 
20
available, there is appropriated to the Secretary for fiscal 
21
year 2021, out of any money in the Treasury not otherwise 
22
appropriated, $800,000,000, to remain available until ex-
23
pended, for carrying out sections 338A, 338B, and 338I 
24

139 
•HR 1319 EH
of the Public Health Service Act (42 U.S.C. 254l, 254l– 
1
1, 254q–1) with respect to the health workforce. 
2
(b) STATE LOAN REPAYMENT PROGRAMS.— 
3
(1) IN GENERAL.—Of the amount made avail-
4
able pursuant to subsection (a), $100,000,000 shall 
5
be made available for providing primary health serv-
6
ices through grants to States under section 338I(a) 
7
of the Public Health Service Act (42 U.S.C. 254q– 
8
1(a)). 
9
(2) CONDITIONS.—With respect to grants de-
10
scribed in paragraph (1) using funds made available 
11
under such paragraph: 
12
(A) Section 338I(b) of the Public Health 
13
Service Act (42 U.S.C. 254q–1(b)) shall not 
14
apply. 
15
(B) Notwithstanding section 338I(d)(2) of 
16
the Public Health Service Act (42 U.S.C. 254q– 
17
1(d)(2)), not more than 10 percent of an award 
18
to a State from such amounts, may be used by 
19
the State for costs of administering the State 
20
loan repayment program. 
21
SEC. 3033. FUNDING FOR NURSE CORPS. 
22
In addition to amounts otherwise available, there is 
23
appropriated to the Secretary for fiscal year 2021, out of 
24
any money in the Treasury not otherwise appropriated, 
25

140 
•HR 1319 EH
$200,000,000, to remain available until expended, for car-
1
rying out section 846 of the Public Health Service Act 
2
(42 U.S.C. 297n). 
3
SEC. 3034. FUNDING FOR TEACHING HEALTH CENTERS 
4
THAT OPERATE GRADUATE MEDICAL EDU-
5
CATION. 
6
(a) IN GENERAL.—In addition to amounts otherwise 
7
available, and notwithstanding the capped amount ref-
8
erenced in sections 340H(b)(2) and 340H(d)(2) of the 
9
Public Health Service Act (42 U.S.C. 256h(b)(2) and 
10
(d)(2)), there is appropriated to the Secretary for fiscal 
11
year 2021, out of any money in the Treasury not otherwise 
12
appropriated, $330,000,000, to remain available until 
13
September 30, 2023, for the program of payments to 
14
teaching health centers that operate graduate medical 
15
education under section 340H of the Public Health Serv-
16
ice Act (42 U.S.C. 256h) and for teaching health center 
17
development grants authorized under section 749A of the 
18
Public Health Service Act (42 U.S.C. 293l–1). 
19
(b) USE OF FUNDS.—Amounts made available pursu-
20
ant to subsection (a) shall be used for the following activi-
21
ties: 
22
(1) For making payments to establish new ap-
23
proved graduate medical residency training pro-
24
grams pursuant to section 340H(a)(1)(C) of the 
25

141 
•HR 1319 EH
Public 
Health 
Service 
Act 
(42 
U.S.C. 
1
256h(a)(1)(C)). 
2
(2) To provide an increase to the per resident 
3
amount described in section 340H(a)(2) of the Pub-
4
lic Health Service Act (42 U.S.C. 256h(a)(2)) of 
5
$10,000. 
6
(3) For making payments under section 
7
340H(a)(1)(A) of the Public Health Service Act (42 
8
U.S.C. 256h(a)(1)(A))) to qualified teaching health 
9
centers for maintenance of filled positions at existing 
10
approved graduate medical residency training pro-
11
grams. 
12
(4) For making payments under section 
13
340H(a)(1)(B) of the Public Health Service Act (42 
14
U.S.C. 256h(a)(1)(B)) for the expansion of existing 
15
approved graduate medical residency training pro-
16
grams. 
17
(5) For making awards under section 749A of 
18
the Public Health Service Act (42 U.S.C. 293l–1) to 
19
teaching health centers for the purpose of estab-
20
lishing new accredited or expanded primary care 
21
residency programs. 
22
(6) To cover administrative costs and activities 
23
necessary for qualified teaching health centers re-
24
ceiving payments under section 340H of the Public 
25

142 
•HR 1319 EH
Health Service Act (42 U.S.C. 256h) to carry out 
1
activities under such section. 
2
SEC. 3035. FUNDING FOR FAMILY PLANNING. 
3
In addition to amounts otherwise available, there is 
4
appropriated to the Secretary for fiscal year 2021, out of 
5
any money in the Treasury not otherwise appropriated, 
6
$50,000,000, to remain available until expended, for nec-
7
essary expenses for making grants and contracts under 
8
section 1001 of the Public Health Service Act (42 U.S.C. 
9
300). 
10
SEC. 3036. FUNDING FOR OFFICE OF INSPECTOR GENERAL. 
11
In addition to amounts otherwise available, there is 
12
appropriated to the inspector general of the Department 
13
of Health and Human Services for fiscal year 2021, out 
14
of any money in the Treasury not otherwise appropriated, 
15
$5,000,000, to remain available until expended, for over-
16
sight of activities supported with funds appropriated to 
17
the Department of Health and Human Services to pre-
18
vent, prepare for, and respond to coronavirus 2019 or 
19
COVID–19, domestically or internationally. 
20
CHAPTER 5—INDIAN HEALTH 
21
SEC. 3041. FUNDING FOR INDIAN HEALTH. 
22
(a) In addition to amounts otherwise available, there 
23
is appropriated to the Secretary for fiscal year 2021, out 
24
of any money in the Treasury not otherwise appropriated, 
25

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$6,094,000,000, to remain available until expended, of 
1
which— 
2
(1) $5,484,000,000 shall be for carrying out 
3
the Act of August 5, 1954 (42 U.S.C. 2001 et seq.) 
4
(commonly referred to as the Transfer Act), the In-
5
dian Self-Determination and Education Assistance 
6
Act (25 U.S.C. 5301 et seq.), the Indian Health 
7
Care Improvement Act (25 U.S.C. 1601 et seq.), 
8
and titles II and III of the Public Health Service 
9
Act (42 U.S.C. 201 et seq. and 241 et seq.) with re-
10
spect to the Indian Health Service, of which— 
11
(A) $2,000,000,000 shall be for lost reim-
12
bursements, in accordance with section 207 of 
13
the Indian Health Care Improvement Act (25 
14
U.S.C. 1621f); 
15
(B) $500,000,000 shall be for the provi-
16
sion of additional health care services, services 
17
provided through the Purchased/Referred Care 
18
program, and other related activities; 
19
(C) $140,000,000 shall be for information 
20
technology, telehealth infrastructure, and the 
21
Indian Health Service electronic health records 
22
system; 
23
(D) $84,000,000 shall be for maintaining 
24
operations of the Urban Indian health program, 
25

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which shall be in addition to other amounts 
1
made available under this subsection for Urban 
2
Indian organizations (as defined in section 4 of 
3
the Indian Health Care Improvement Act (25 
4
U.S.C. 1603)); 
5
(E) $600,000,000 shall be for necessary 
6
expenses to plan, prepare for, promote, dis-
7
tribute, administer, and track COVID–19 vac-
8
cines, for the purposes described in subpara-
9
graphs (F) and (G), and for other vaccine-re-
10
lated activities; 
11
(F) $1,500,000,000 shall be for necessary 
12
expenses to detect, diagnose, trace, and monitor 
13
COVID–19 infections, activities necessary to 
14
mitigate the spread of COVID–19, supplies nec-
15
essary for such activities, for the purposes de-
16
scribed in subparagraphs (E) and (G), and for 
17
other related activities; 
18
(G) $240,000,000 shall be for necessary 
19
expenses to establish, expand, and sustain a 
20
public health workforce to prevent, prepare for, 
21
and respond to COVID–19, other public health 
22
workforce-related activities, for the purposes de-
23
scribed in subparagraphs (E) and (F), and for 
24
other related activities; and 
25

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(H) $420,000,000 shall be for necessary 
1
expenses related to mental and behavioral 
2
health prevention and treatment services, for 
3
the purposes described in subparagraph (C) and 
4
paragraph (2) as related to mental and behav-
5
ioral health, and for other related activities; 
6
(2) $600,000,000 shall be for the lease, pur-
7
chase, construction, alteration, renovation, or equip-
8
ping of health facilities to respond to COVID–19, 
9
and for maintenance and improvement projects nec-
10
essary to respond to COVID–19 under section 7 of 
11
the Act of August 5, 1954 (42 U.S.C. 2004a), the 
12
Indian Self-Determination and Education Assistance 
13
Act (25 U.S.C. 5301 et seq.), the Indian Health 
14
Care Improvement Act (25 U.S.C. 1601 et seq.), 
15
and titles II and III of the Public Health Service 
16
Act (42 U.S.C. 202 et seq.) with respect to the In-
17
dian Health Service; and 
18
(3) $10,000,000 shall be for carrying out sec-
19
tion 7 of the Act of August 5, 1954 (42 U.S.C. 
20
2004a) for expenses relating to potable water deliv-
21
ery. 
22
(b) Funds appropriated by subsection (a) shall be 
23
made available to restore amounts, either directly or 
24
through reimbursement, for obligations for the purposes 
25

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specified in this section that were incurred to prevent, pre-
1
pare for, and respond to COVID–19 during the period be-
2
ginning on the date on which the public health emergency 
3
was declared by the Secretary on January 31, 2020, pur-
4
suant to section 319 of the Public Health Service Act (42 
5
U.S.C. 247d) with respect to COVID–19 and ending on 
6
the date of the enactment of this Act. 
7
(c) Funds made available under subsection (a) to 
8
Tribes and Tribal organizations under the Indian Self-De-
9
termination and Education Assistance Act (25 U.S.C. 
10
5301 et seq.) shall be available on a one-time basis. Such 
11
non-recurring funds shall not be part of the amount re-
12
quired by section 106 of the Indian Self-Determination 
13
and Education Assistance Act (25 U.S.C. 5325), and such 
14
funds shall only be used for the purposes identified in this 
15
section. 
16
CHAPTER 6—MENTAL HEALTH AND 
17
SUBSTANCE USE DISORDER 
18
SEC. 3051. FUNDING FOR BLOCK GRANTS FOR COMMUNITY 
19
MENTAL HEALTH SERVICES. 
20
In addition to amounts otherwise available, there is 
21
appropriated to the Secretary for fiscal year 2021, out of 
22
any money in the Treasury not otherwise appropriated, 
23
$1,750,000,000, to remain available until expended, for 
24
carrying out subpart I of part B of title XIX of the Public 
25

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Health Service Act (42 U.S.C. 300x et seq.), subpart III 
1
of part B of title XIX of such Act (42 U.S.C. 300x–51 
2
et seq.), and section 505(c) of such Act (42 U.S.C. 290aa– 
3
4(c)) with respect to mental health. Notwithstanding sec-
4
tion 1952 of the Public Health Service Act (42 U.S.C. 
5
300x–62), any amount awarded to a State out of amounts 
6
appropriated by this section shall be expended by the State 
7
by September 30, 2025. 
8
SEC. 3052. FUNDING FOR BLOCK GRANTS FOR PREVENTION 
9
AND TREATMENT OF SUBSTANCE ABUSE. 
10
In addition to amounts otherwise available, there is 
11
appropriated to the Secretary for fiscal year 2021, out of 
12
any money in the Treasury not otherwise appropriated, 
13
$1,750,000,000, to remain available until expended, for 
14
carrying out subpart II of part B of title XIX of the Public 
15
Health Service Act (42 U.S.C. 300x–21 et seq.), subpart 
16
III of part B of title XIX of such Act (42 U.S.C. 300x– 
17
51 et seq.), section 505(d) of such Act (42 U.S.C. 290aa– 
18
4(d)) with respect to substance abuse, and section 515(d) 
19
of such Act (42 U.S.C. 290bb–21(d)). Notwithstanding 
20
section 1952 of the Public Health Service Act (42 U.S.C. 
21
300x–62), any amount awarded to a State out of amounts 
22
appropriated by this section shall be expended by the State 
23
by September 30, 2025. 
24

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SEC. 3053. FUNDING FOR MENTAL AND BEHAVIORAL 
1
HEALTH TRAINING FOR HEALTH CARE PRO-
2
FESSIONALS, 
PARAPROFESSIONALS, 
AND 
3
PUBLIC SAFETY OFFICERS. 
4
(a) IN GENERAL.—In addition to amounts otherwise 
5
available, there is appropriated to the Secretary for fiscal 
6
year 2021, out of any money in the Treasury not otherwise 
7
appropriated, $80,000,000, to remain available until ex-
8
pended, for the purpose described in subsection (b). 
9
(b) USE
OF
FUNDING.—The Secretary, acting 
10
through the Administrator of the Health Resources and 
11
Services Administration, shall, taking into consideration 
12
the needs of rural and medically underserved communities, 
13
use amounts appropriated by subsection (a) to award 
14
grants or contracts to health professions schools, academic 
15
health centers, State or local governments, Indian Tribes 
16
and Tribal organizations, or other appropriate public or 
17
private nonprofit entities (or consortia of entities, includ-
18
ing entities promoting multidisciplinary approaches), to 
19
plan, develop, operate, or participate in health professions 
20
and nursing training activities for health care students, 
21
residents, professionals, paraprofessionals, trainees, and 
22
public safety officers, and employers of such individuals, 
23
in evidence-informed strategies for reducing and address-
24
ing suicide, burnout, and mental and behavioral health 
25

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conditions (including substance use disorders) among 
1
health care professionals. 
2
SEC. 3054. FUNDING FOR EDUCATION AND AWARENESS 
3
CAMPAIGN ENCOURAGING HEALTHY WORK 
4
CONDITIONS AND USE OF MENTAL AND BE-
5
HAVIORAL HEALTH SERVICES BY HEALTH 
6
CARE PROFESSIONALS. 
7
(a) IN GENERAL.—In addition to amounts otherwise 
8
available, there is appropriated to the Secretary for fiscal 
9
year 2021, out of any money in the Treasury not otherwise 
10
appropriated, $20,000,000, to remain available until ex-
11
pended, for the purpose described in subsection (b). 
12
(b) USE OF FUNDS.—The Secretary, acting through 
13
the Director of the Centers for Disease Control and Pre-
14
vention and in consultation with the medical professional 
15
community, shall use amounts appropriated by subsection 
16
(a) to carry out a national evidence-based education and 
17
awareness campaign directed at health care professionals 
18
and first responders (such as emergency medical service 
19
providers), and employers of such professionals and first 
20
responders. Such awareness campaign shall— 
21
(1) encourage primary prevention of mental and 
22
behavioral health conditions and secondary and ter-
23
tiary prevention by encouraging health care profes-
24

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sionals to seek support and treatment for their own 
1
behavioral health concerns; 
2
(2) help such professionals to identify risk fac-
3
tors in themselves and others and respond to such 
4
risks; 
5
(3) include information on reducing or pre-
6
venting suicide, substance use disorders, burnout, 
7
and other mental and behavioral health conditions, 
8
and addressing stigma associated with seeking men-
9
tal and behavioral health support and treatment; 
10
and 
11
(4) consider the needs of rural and medically 
12
underserved communities. 
13
SEC. 3055. FUNDING FOR GRANTS FOR HEALTH CARE PRO-
14
VIDERS TO PROMOTE MENTAL AND BEHAV-
15
IORAL HEALTH AMONG THEIR HEALTH PRO-
16
FESSIONAL WORKFORCE. 
17
(a) IN GENERAL.—In addition to amounts otherwise 
18
available, there is appropriated to the Secretary for fiscal 
19
year 2021, out of any money in the Treasury not otherwise 
20
appropriated, $40,000,000, to remain available until ex-
21
pended, for the purpose described in subsection (b). 
22
(b) USE OF FUNDS.—The Secretary, acting through 
23
the Administrator of the Health Resources and Services 
24
Administration, shall, taking into consideration the needs 
25

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of rural and medically underserved communities, use 
1
amounts appropriated by subsection (a) to award grants 
2
or contracts to entities providing health care, including 
3
health care providers associations and Federally qualified 
4
health centers, to establish, enhance, or expand evidence- 
5
informed programs or protocols to promote mental and be-
6
havioral health among their providers, other personnel, 
7
and members. 
8
SEC. 3056. FUNDING FOR COMMUNITY-BASED FUNDING 
9
FOR 
LOCAL 
SUBSTANCE 
USE 
DISORDER 
10
SERVICES. 
11
(a) IN GENERAL.—In addition to amounts otherwise 
12
available, there is appropriated to the Secretary for fiscal 
13
year 2021, out of any money in the Treasury not otherwise 
14
appropriated, $30,000,000, to remain available until ex-
15
pended, to carry out the purpose described in subsection 
16
(b). 
17
(b) USE OF FUNDS.— 
18
(1) 
IN
GENERAL.—The 
Secretary, 
acting 
19
through the Assistant Secretary for Mental Health 
20
and Substance Use and in consultation with the Di-
21
rector of the Centers for Disease Control and Pre-
22
vention, shall award grants to support States; local, 
23
Tribal, and territorial governments; Tribal organiza-
24
tions; nonprofit community-based organizations; and 
25

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primary care and behavioral health organizations to 
1
support community-based overdose prevention pro-
2
grams, syringe services programs, and other harm 
3
reduction services, with respect to harms of drug 
4
misuse that are exacerbated by the COVID–19 pub-
5
lic health emergency. 
6
(2) USE
OF
GRANT
FUNDS.—Grant funds 
7
awarded under this section to eligible entities may 
8
be used for preventing and controlling the spread of 
9
infectious diseases and the consequences of such dis-
10
eases for individuals with substance use disorder, 
11
distributing opioid overdose reversal medication to 
12
individuals at risk of overdose, connecting individ-
13
uals at risk for, or with, a substance use disorder to 
14
overdose education, counseling, and health edu-
15
cation, and encouraging such individuals to take 
16
steps to reduce the negative personal and public 
17
health impacts of substance use or misuse. 
18
SEC. 3057. FUNDING FOR COMMUNITY-BASED FUNDING 
19
FOR LOCAL BEHAVIORAL HEALTH NEEDS. 
20
(a) IN GENERAL.—In addition to amounts otherwise 
21
available, there is appropriated to the Secretary for fiscal 
22
year 2021, out of any money in the Treasury not otherwise 
23
appropriated, $50,000,000, to remain available until ex-
24

153 
•HR 1319 EH
pended, to carry out the purpose described in subsection 
1
(b). 
2
(b) USE OF FUNDS.— 
3
(1) 
IN
GENERAL.—The 
Secretary, 
acting 
4
through the Assistant Secretary for Mental Health 
5
and Substance Use, shall award grants to State, 
6
local, Tribal, and territorial governments, Tribal or-
7
ganizations, nonprofit community-based entities, and 
8
primary care and behavioral health organizations to 
9
address increased community behavioral health 
10
needs worsened by the COVID–19 public health 
11
emergency. 
12
(2) USE
OF
GRANT
FUNDS.—Grant funds 
13
awarded under this section to eligible entities may 
14
be used for promoting care coordination among local 
15
entities; training the mental and behavioral health 
16
workforce, relevant stakeholders, and community 
17
members; expanding evidence-based integrated mod-
18
els of care; addressing surge capacity for mental and 
19
behavioral health needs; providing mental and behav-
20
ioral health services to individuals with mental 
21
health needs (including co-occurring substance use 
22
disorders) as delivered by behavioral and mental 
23
health professionals utilizing telehealth services; and 
24
supporting, enhancing, or expanding mental and be-
25

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havioral health preventive and crisis intervention 
1
services. 
2
SEC. 3058. FUNDING FOR THE NATIONAL CHILD TRAU-
3
MATIC STRESS NETWORK. 
4
In addition to amounts otherwise available, there is 
5
appropriated to the Secretary for fiscal year 2021, out of 
6
any money in the Treasury not otherwise appropriated, 
7
$10,000,000, to remain available until expended, for car-
8
rying out section 582 of the Public Health Service Act 
9
(42 U.S.C. 290hh–1) with respect to addressing the prob-
10
lem of high-risk or medically underserved persons who ex-
11
perience violence-related stress. 
12
SEC. 3059. FUNDING FOR PROJECT AWARE. 
13
In addition to amounts otherwise available, there is 
14
appropriated to the Secretary for fiscal year 2021, out of 
15
any money in the Treasury not otherwise appropriated, 
16
$30,000,000, to remain available until expended, for car-
17
rying out section 520A of the Public Health Service Act 
18
(42 U.S.C. 290bb–32) with respect to advancing wellness 
19
and resiliency in education. 
20
SEC. 3059A. FUNDING FOR YOUTH SUICIDE PREVENTION. 
21
In addition to amounts otherwise available, there is 
22
appropriated to the Secretary for fiscal year 2021, out of 
23
any money in the Treasury not otherwise appropriated, 
24
$20,000,000, to remain available until expended, for car-
25

155 
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rying out sections 520E and 520E–2 of the Public Health 
1
Service Act (42 U.S.C. 290bb–36, 290bb–36b). 
2
SEC. 3059B. FUNDING FOR BEHAVIORAL HEALTH WORK-
3
FORCE EDUCATION AND TRAINING. 
4
In addition to amounts otherwise available, there is 
5
appropriated to the Secretary for fiscal year 2021, out of 
6
any money in the Treasury not otherwise appropriated, 
7
$100,000,000, to remain available until expended, for car-
8
rying out section 756 of the Public Health Service Act 
9
(42 U.S.C. 294e–1). 
10
CHAPTER 7—EXCHANGE GRANT 
11
PROGRAM 
12
SEC. 3061. ESTABLISHING A GRANT PROGRAM FOR EX-
13
CHANGE MODERNIZATION. 
14
(a) IN GENERAL.—Out of funds appropriated under 
15
subsection (b), the Secretary shall award grants to each 
16
American Health Benefits Exchange established under 
17
section 1311(b) of the Patient Protection and Affordable 
18
Care Act (42 U.S.C. 18031(b)) (other than an Exchange 
19
established by the Secretary under section 1321(c) of such 
20
Act (42 U.S.C. 18041(c))) that submits to the Secretary 
21
an application at such time and in such manner, and con-
22
taining such information, as specified by the Secretary, 
23
for purposes of enabling such Exchange to modernize or 
24
update any system, program, or technology utilized by 
25

156 
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such Exchange to ensure such Exchange is compliant with 
1
all applicable requirements. 
2
(b) FUNDING.—There is appropriated, out of any 
3
monies in the Treasury not otherwise obligated, 
4
$20,000,000, to remain available until expended, for car-
5
rying out this section. 
6
Subtitle B—Medicaid 
7
SEC. 3101. MANDATORY COVERAGE OF COVID–19 VACCINES 
8
AND 
ADMINISTRATION 
AND 
TREATMENT 
9
UNDER MEDICAID. 
10
(a) COVERAGE.— 
11
(1) IN GENERAL.—Section 1905(a)(4) of the 
12
Social Security Act (42 U.S.C. 1396d(a)(4)) is 
13
amended— 
14
(A) by striking ‘‘and (D)’’ and inserting 
15
‘‘(D)’’; and 
16
(B) by striking the semicolon at the end 
17
and inserting ‘‘; (E) during the period begin-
18
ning on the date of the enactment of the Amer-
19
ican Rescue Plan Act of 2021 and ending on 
20
the last day of the first calendar quarter that 
21
begins at least one year after the last day of the 
22
emergency 
period 
described 
in 
section 
23
1135(g)(1)(B), a COVID–19 vaccine and ad-
24
ministration of the vaccine; and (F) during the 
25

157 
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period beginning on the date of the enactment 
1
of the American Rescue Plan Act of 2021 and 
2
ending on the last day of the first calendar 
3
quarter that begins at least one year after the 
4
last day of the emergency period described in 
5
section 1135(g)(1)(B), testing and treatments 
6
for COVID-19, including specialized equipment 
7
and therapies (including preventive therapies), 
8
and, without regard to the requirements of sec-
9
tion 1902(a)(10)(B) (relating to comparability), 
10
in the case of an individual who is diagnosed 
11
with or presumed to have COVID–19, during 
12
the period such individual has (or is presumed 
13
to have) COVID–19, the treatment of a condi-
14
tion that may seriously complicate the treat-
15
ment of COVID–19, if otherwise covered under 
16
the State plan (or waiver of such plan);’’. 
17
(2) MAKING COVID–19 VACCINE AVAILABLE TO 
18
ADDITIONAL ELIGIBILITY GROUPS AND TREATMENT 
19
AVAILABLE
TO
CERTAIN
UNINSURED.—Section 
20
1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) 
21
is amended in the matter following subparagraph 
22
(G)— 
23
(A) by striking ‘‘and to other conditions 
24
which may complicate pregnancy, (VIII)’’ and 
25

158 
•HR 1319 EH
inserting ‘‘, medical assistance for services re-
1
lated to other conditions which may complicate 
2
pregnancy, and medical assistance for vaccines 
3
described in section 1905(a)(4)(E) and the ad-
4
ministration of such vaccines during the period 
5
described in such section, (VIII)’’; 
6
(B) by inserting ‘‘and medical assistance 
7
for vaccines described in section 1905(a)(4)(E) 
8
and the administration of such vaccines during 
9
the period described in such section’’ after ‘‘(de-
10
scribed in subsection (z)(2))’’; 
11
(C) by striking ‘‘cancer (XV)’’ and insert-
12
ing ‘‘cancer, (XV)’’; 
13
(D) by inserting ‘‘and medical assistance 
14
for vaccines described in section 1905(a)(4)(E) 
15
and the administration of such vaccines during 
16
the period described in such section’’ after ‘‘de-
17
scribed in subsection (k)(1)’’; 
18
(E) by inserting ‘‘and medical assistance 
19
for vaccines described in section 1905(a)(4)(E) 
20
and the administration of such vaccines during 
21
the period described in such section’’ after 
22
‘‘family planning setting’’; 
23
(F) by striking ‘‘and (XVIII)’’ and insert-
24
ing ‘‘(XVIII)’’; 
25

159 
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(G) by striking ‘‘and any visit described in 
1
section 1916(a)(2)(G) that is furnished during 
2
any such portion’’ and inserting ‘‘, any service 
3
described in section 1916(a)(2)(G) that is fur-
4
nished during any such portion, any vaccine de-
5
scribed in section 1905(a)(4)(E) (and the ad-
6
ministration of such vaccine) that is furnished 
7
during any such portion, and testing and treat-
8
ments for COVID-19, including specialized 
9
equipment and therapies (including preventive 
10
therapies), and, in the case of an individual who 
11
is diagnosed with or presumed to have COVID– 
12
19, during the period such individual has (or is 
13
presumed to have) COVID–19, the treatment of 
14
a condition that may seriously complicate the 
15
treatment of COVID–19, if otherwise covered 
16
under the State plan (or waiver of such plan)’’; 
17
and 
18
(H) by striking the semicolon at the end 
19
and inserting ‘‘, and (XIX) medical assistance 
20
shall be made available during the period de-
21
scribed in section 1905(a)(4)(E) for vaccines 
22
described in such section and the administra-
23
tion of such vaccines, for any individual who is 
24
eligible for and receiving medical assistance 
25

160 
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under the State plan or under a waiver of such 
1
plan (other than an individual who is eligible 
2
for medical assistance consisting only of pay-
3
ment of premiums pursuant to subparagraph 
4
(E) or (F) or section 1933), notwithstanding 
5
any provision of this title limiting such individ-
6
ual’s eligibility for medical assistance under 
7
such plan or waiver to coverage for a limited 
8
type of benefits and services that would not oth-
9
erwise include coverage of a COVID–19 vaccine 
10
and its administration;’’. 
11
(3) PROHIBITION OF COST SHARING.— 
12
(A) IN GENERAL.—Subsections (a)(2) and 
13
(b)(2) of section 1916 of the Social Security 
14
Act (42 U.S.C. 1396o) are each amended— 
15
(i) in subparagraph (F), by striking 
16
‘‘or’’ at the end; 
17
(ii) in subparagraph (G), by striking 
18
‘‘; and’’; and 
19
(iii) by adding at the end the fol-
20
lowing subparagraphs: 
21
‘‘(H) during the period beginning on the 
22
date of the enactment of this subparagraph and 
23
ending on the last day of the first calendar 
24
quarter that begins at least one year after the 
25

161 
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last day of the emergency period described in 
1
section 1135(g)(1)(B), a COVID–19 vaccine 
2
and the administration of such vaccine (for any 
3
individual eligible for medical assistance for 
4
such vaccine (and administration)); or 
5
‘‘(I) during the period beginning on the 
6
date of the enactment of this subparagraph and 
7
ending on the last day of the first calendar 
8
quarter that begins at least one year after the 
9
last day of the emergency period described in 
10
section 1135(g)(1)(B), testing and treatments 
11
for COVID-19, including specialized equipment 
12
and therapies (including preventive therapies), 
13
and, in the case of an individual who is diag-
14
nosed with or presumed to have COVID–19, 
15
during the period during which such individual 
16
has (or is presumed to have) COVID–19, the 
17
treatment of a condition that may seriously 
18
complicate the treatment of COVID–19, if oth-
19
erwise covered under the State plan (or waiver 
20
of such plan); and’’. 
21
(B) APPLICATION TO ALTERNATIVE COST 
22
SHARING.—Section 1916A(b)(3)(B) of the So-
23
cial Security Act (42 U.S.C. 1396o–1(b)(3)(B)) 
24
is amended— 
25

162 
•HR 1319 EH
(i) in clause (xi), by striking ‘‘any 
1
visit’’ and inserting ‘‘any service’’; and 
2
(ii) by adding at the end the following 
3
clauses: 
4
‘‘(xii) During the period beginning on 
5
the date of the enactment of this clause 
6
and ending on the last day of the first cal-
7
endar quarter that begins at least one year 
8
after the last day of the emergency period 
9
described in section 1135(g)(1)(B), a 
10
COVID–19 vaccine and the administration 
11
of such vaccine (for any individual eligible 
12
for medical assistance for such vaccine 
13
(and administration)). 
14
‘‘(xiii) During the period beginning on 
15
the date of the enactment of this clause 
16
and ending on the last day of the first cal-
17
endar quarter that begins at least one year 
18
after the last day of the emergency period 
19
described in section 1135(g)(1)(B), testing 
20
and treatments for COVID-19, including 
21
specialized equipment and therapies (in-
22
cluding preventive therapies), and, in the 
23
case of an individual who is diagnosed with 
24
or presumed to have COVID–19, during 
25

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the period during which such individual 
1
has (or is presumed to have) COVID–19, 
2
the treatment of a condition that may seri-
3
ously complicate the treatment of COVID– 
4
19, if otherwise covered under the State 
5
plan (or waiver of such plan).’’. 
6
(4) INCLUSION
IN
THE
MEDICAID
DRUG
RE-
7
BATE PROGRAM OF COVERED OUTPATIENT DRUGS 
8
USED FOR COVID–19 TREATMENT.— 
9
(A) IN
GENERAL.—The requirements of 
10
section 1927 of the Social Security Act (42 
11
U.S.C. 1396r–8) shall apply to any drug or bio-
12
logical product to which subparagraph (F) of 
13
section 1905(a)(4) of such Act, as added by 
14
paragraph (1), applies or to which the sub-
15
clause (XVIII) in the matter following subpara-
16
graph (G) of section 1902(a)(10) of such Act, 
17
as added by paragraph (2), applies that is— 
18
(i) furnished as medical assistance in 
19
accordance with such subparagraph (F) or 
20
subclause 
(XVIII) 
and 
section 
21
1902(a)(10)(A) of such Act, as applicable, 
22
for the treatment, or prevention, of 
23
COVID-19, as described in such subpara-
24
graph or subclause, respectively; and 
25

164 
•HR 1319 EH
(ii) a covered outpatient drug (as de-
1
fined in section 1927(k) of such Act, ex-
2
cept that, in applying paragraph (2)(A) of 
3
such section to a drug to which such sub-
4
paragraph (F) or such subclause (XVIII) 
5
applies, such drug shall be deemed a pre-
6
scribed drug for purposes of section 
7
1905(a)(12) of such Act). 
8
(B) CONFORMING
AMENDMENT.—Section 
9
1927(d)(7) of the Social Security Act (42 
10
U.S.C. 1396r–8(d)(7)) is amended by adding at 
11
the end the following new subparagraph: 
12
‘‘(E) Drugs and biological products to 
13
which section 1905(a)(4)(F) and subclause 
14
(XVIII) in the matter following subparagraph 
15
(G) of section 1902(a)(10) apply that are fur-
16
nished as medical assistance in accordance with 
17
such section or clause, respectively, for the 
18
treatment or prevention, of COVID–19, as de-
19
scribed in such subparagraph of subclause, re-
20
spectively, and section 1902(a)(10)(A).’’. 
21
(5) ALTERNATIVE
BENEFIT
PLANS.—Section 
22
1937(b) of the Social Security Act (42 U.S.C. 
23
1396u–7(b)) is amended by adding at the end the 
24
following new paragraph: 
25

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•HR 1319 EH
‘‘(8) COVID–19 
VACCINES, 
TESTING, 
AND 
1
TREATMENT.—Notwithstanding the previous provi-
2
sions of this section, a State may not provide for 
3
medical assistance through enrollment of an indi-
4
vidual with benchmark coverage or benchmark-equiv-
5
alent coverage under this section unless, during the 
6
period beginning on the date of the enactment of the 
7
American Rescue Plan Act of 2021 and ending on 
8
the last day of the first calendar quarter that begins 
9
at least one year after the last day of the emergency 
10
period described in section 1135(g)(1)(B), such cov-
11
erage includes (and does not impose any deduction, 
12
cost sharing, or similar charge for)— 
13
‘‘(A) COVID–19 vaccines and administra-
14
tion of the vaccines; and 
15
‘‘(B) testing and treatments for COVID- 
16
19, including specialized equipment and thera-
17
pies (including preventive therapies), and, in 
18
the case of such an individual who is diagnosed 
19
with or presumed to have COVID–19, during 
20
the period such individual has (or is presumed 
21
to have) COVID–19, the treatment of a condi-
22
tion that may seriously complicate the treat-
23
ment of COVID–19, if otherwise covered under 
24
the State plan (or waiver of such plan).’’. 
25

166 
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(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS 
1
FOR COVERAGE
AND ADMINISTRATION
OF COVID–19 
2
VACCINES.—Section 1905 of the Social Security Act (42 
3
U.S.C. 1396d) is amended— 
4
(1) in subsection (b), by striking ‘‘and (ff)’’ and 
5
inserting ‘‘(ff), and (hh)’’; 
6
(2) in subsection (ff), in the matter preceding 
7
paragraph (1), by inserting ‘‘, subject to subsection 
8
(hh)’’ after ‘‘or (z)(2)’’ and 
9
(3) by adding at the end the following new sub-
10
section: 
11
‘‘(hh) TEMPORARY INCREASED FMAP FOR MEDICAL 
12
ASSISTANCE FOR COVERAGE AND ADMINISTRATION OF 
13
COVID–19 VACCINES.— 
14
‘‘(1) IN GENERAL.—Notwithstanding any other 
15
provision of this title, during the period described in 
16
paragraph (2), the Federal medical assistance per-
17
centage for a State, with respect to amounts ex-
18
pended by the State for medical assistance for a vac-
19
cine described in subsection (a)(4)(E) (and the ad-
20
ministration of such a vaccine), shall be equal to 100 
21
percent. 
22
‘‘(2) PERIOD
DESCRIBED.—The period de-
23
scribed in this paragraph is the period that— 
24

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•HR 1319 EH
‘‘(A) begins on the first day of the first 
1
quarter beginning after the date of the enact-
2
ment of this subsection; and 
3
‘‘(B) ends on the last day of the first quar-
4
ter that begins at least one year after the last 
5
day of the emergency period described in sec-
6
tion 1135(g)(1)(B). 
7
‘‘(3) EXCLUSION OF EXPENDITURES FROM TER-
8
RITORIAL CAPS.—Any payment made to a territory 
9
for expenditures for medical assistance under sub-
10
section (a)(4)(E) that are subject to the Federal 
11
medical assistance percentage specified under para-
12
graph (1) shall not be taken into account for pur-
13
poses of applying payment limits under subsections 
14
(f) and (g) of section 1108.’’. 
15
SEC. 3102. MODIFICATIONS TO CERTAIN COVERAGE UNDER 
16
MEDICAID 
FOR 
PREGNANT 
AND 
17
POSTPARTUM WOMEN. 
18
(a) STATE OPTION.—Section 1902(e) of the Social 
19
Security Act (42 U.S.C. 1396a(e)) is amended by adding 
20
at the end the following new paragraph: 
21
‘‘(16) EXTENDING
CERTAIN
COVERAGE
FOR 
22
PREGNANT AND POSTPARTUM WOMEN.— 
23
‘‘(A) IN GENERAL.—At the option of the 
24
State, the State plan (or waiver of such State 
25

168 
•HR 1319 EH
plan) may provide, that an individual who, 
1
while pregnant, is eligible for and has received 
2
medical assistance under the State plan ap-
3
proved under this title (or a waiver of such 
4
plan) (including during a period of retroactive 
5
eligibility under subsection (a)(34)) shall, in ad-
6
dition to remaining eligible under paragraph (5) 
7
for all pregnancy-related and postpartum med-
8
ical assistance available under the State plan 
9
(or waiver) through the last day of the month 
10
in which the 60-day period (beginning on the 
11
last day of her pregnancy) ends, remain eligible 
12
under the State plan (or waiver) for medical as-
13
sistance for the period beginning on the first 
14
day occurring after the end of such 60-day pe-
15
riod and ending on the last day of the month 
16
in which the 12-month period (beginning on the 
17
last day of her pregnancy) ends. 
18
‘‘(B) FULL BENEFITS DURING PREGNANCY 
19
AND
THROUGHOUT
THE
12-MONTH 
20
POSTPARTUM PERIOD.—The medical assistance 
21
provided for a pregnant or postpartum indi-
22
vidual by a State making an election under this 
23
paragraph, without regard to the basis on which 
24

169 
•HR 1319 EH
the individual is eligible for medical assistance 
1
under the State plan (or waiver), shall— 
2
‘‘(i) include all items and services cov-
3
ered under the State plan (or waiver) that 
4
are not less in amount, duration, or scope, 
5
or are determined by the Secretary to be 
6
substantially equivalent, to the medical as-
7
sistance available for an individual de-
8
scribed in subsection (a)(10)(A)(i); and 
9
‘‘(ii) be provided for the individual 
10
while pregnant and during the 12-month 
11
period that begins on the last day of the 
12
individual’s pregnancy and ends on the last 
13
day of the month in which such 12-month 
14
period ends. 
15
‘‘(C) COVERAGE
UNDER
CHIP.—A State 
16
making an election under this paragraph that 
17
covers under title XXI child health assistance 
18
for targeted low-income children who are preg-
19
nant or targeted low-income pregnant women, 
20
as applicable, shall also make the election under 
21
section 2107(e)(1)(J) of such title.’’. 
22
(b) EFFECTIVE DATE.—The amendment made by 
23
subsection (a) shall apply with respect to State elections 
24
made under paragraph (16) of section 1902(e) of the So-
25

170 
•HR 1319 EH
cial Security Act (42 U.S.C. 1396a(e)), as added by sub-
1
section (a), during the 7-year period beginning on the 1st 
2
day of the 1st fiscal year quarter that begins at least one 
3
year after the date of the enactment of this Act. 
4
SEC. 3103. STATE OPTION TO PROVIDE QUALIFYING COM-
5
MUNITY-BASED MOBILE CRISIS INTERVEN-
6
TION SERVICES. 
7
Title XIX of the Social Security Act is amended by 
8
adding after section 1946 (42 U.S.C 1396w–5) the fol-
9
lowing new section: 
10
‘‘SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COM-
11
MUNITY-BASED MOBILE CRISIS INTERVEN-
12
TION SERVICES. 
13
‘‘(a) 
IN
GENERAL.—Notwithstanding 
section 
14
1902(a)(1) 
(relating 
to 
Statewideness), 
section 
15
1902(a)(10)(B) (relating 
to 
comparability), 
section 
16
1902(a)(23)(A) (relating to freedom of choice of pro-
17
viders), or section 1902(a)(27) (relating to provider agree-
18
ments), a State may, during the 5-year period beginning 
19
on the first day of the first fiscal year quarter that begins 
20
on or after the date that is 1 year after the date of the 
21
enactment of this section, provide medical assistance for 
22
qualifying community-based mobile crisis intervention 
23
services under a State plan amendment or waiver ap-
24

171 
•HR 1319 EH
proved under section 1115 or subsection (b) or (c) of sec-
1
tion 1915. 
2
‘‘(b) QUALIFYING COMMUNITY-BASED MOBILE CRI-
3
SIS INTERVENTION SERVICES DEFINED.—For purposes 
4
of this section, the term ‘qualifying community-based mo-
5
bile crisis intervention services’ means, with respect to a 
6
State, items and services for which medical assistance is 
7
available under the State plan under this title or a waiver 
8
of such plan, that are— 
9
‘‘(1) furnished to an individual otherwise eligi-
10
ble for medical assistance under the State plan (or 
11
waiver of such plan) who is— 
12
‘‘(A) outside of a hospital or other facility 
13
setting; and 
14
‘‘(B) experiencing a mental health or sub-
15
stance use disorder crisis; 
16
‘‘(2) furnished by a multidisciplinary mobile cri-
17
sis team— 
18
‘‘(A) that includes at least 1 behavioral 
19
health care professional who is capable of con-
20
ducting an assessment of the individual, in ac-
21
cordance with the professional’s permitted scope 
22
of practice under State law, and other profes-
23
sionals or paraprofessionals with appropriate 
24
expertise in behavioral health or mental health 
25

172 
•HR 1319 EH
crisis response, including nurses, social workers, 
1
peer support specialists, and others, as des-
2
ignated by the State through a State plan 
3
amendment (or waiver of such plan); 
4
‘‘(B) whose members are trained in trau-
5
ma-informed care, de-escalation strategies, and 
6
harm reduction; 
7
‘‘(C) that is able to respond in a timely 
8
manner and, where appropriate, provide— 
9
‘‘(i) screening and assessment; 
10
‘‘(ii) stabilization and de-escalation; 
11
and 
12
‘‘(iii) coordination with, and referrals 
13
to, health services as needed; 
14
‘‘(D) that maintains relationships with rel-
15
evant community partners, including medical 
16
and behavioral health providers, primary care 
17
providers, community health centers, crisis res-
18
pite centers, and managed care organizations (if 
19
applicable); 
20
‘‘(E) that maintains the privacy and con-
21
fidentiality of patient information consistent 
22
with Federal and State requirements; and 
23
‘‘(3) available 24 hours per day, every day of 
24
the year. 
25

173 
•HR 1319 EH
‘‘(c) PAYMENTS.—Notwithstanding section 1905(b) 
1
or 1905(ff) and subject to subsections (y) and (z) of sec-
2
tion 1905, during each of the first 12 fiscal quarters oc-
3
curring during the period described in subsection (a) that 
4
a State meets the requirements described in subsection 
5
(d), the Federal medical assistance percentage applicable 
6
to amounts expended by the State for medical assistance 
7
for qualifying community-based mobile crisis intervention 
8
services furnished during such quarter shall be equal to 
9
85 percent. In no case shall the application of the previous 
10
sentence result in the Federal medical assistance percent-
11
age applicable to amounts expended by a State for medical 
12
assistance for such qualifying community-based mobile cri-
13
sis intervention services furnished during a quarter being 
14
less than the Federal medical assistance percentage that 
15
would apply to such amounts expended by the State for 
16
such services furnished during such quarter without appli-
17
cation of the previous sentence. 
18
‘‘(d) REQUIREMENTS.—The requirements described 
19
in this paragraph are the following: 
20
‘‘(1) The State demonstrates, to the satisfaction 
21
of the Secretary that it will be able to support the 
22
provision of qualifying community-based mobile cri-
23
sis intervention services that meet the conditions 
24
specified in subsection (b). 
25

174 
•HR 1319 EH
‘‘(2) The State provides assurances satisfactory 
1
to the Secretary that— 
2
‘‘(A) any additional Federal funds received 
3
by the State for qualifying community-based 
4
mobile crisis intervention services provided 
5
under this section that are attributable to the 
6
increased Federal medical assistance percentage 
7
under subsection (c) will be used to supplement, 
8
and not supplant, the level of State funds ex-
9
pended for such services for the fiscal year pre-
10
ceding the first fiscal quarter occurring during 
11
the period described in subsection (a); 
12
‘‘(B) if the State made qualifying commu-
13
nity-based mobile crisis intervention services 
14
available in a region of the State in such fiscal 
15
year, the State will continue to make such serv-
16
ices available in such region under this section 
17
during each month occurring during the period 
18
described in subsection (a) for which the Fed-
19
eral medical assistance percentage under sub-
20
section (c) is applicable with respect to the 
21
State. 
22
‘‘(e) FUNDING FOR STATE PLANNING GRANTS.— 
23
There is appropriated, out of any funds in the Treasury 
24
not otherwise appropriated, $15,000,000 to the Secretary 
25

175 
•HR 1319 EH
for purposes of implementing, administering, and making 
1
planning grants to States as soon as practicable for pur-
2
poses of developing a State plan amendment or section 
3
1115, 1915(b), or 1915(c) waiver request (or an amend-
4
ment to such a waiver) to provide qualifying community- 
5
based mobile crisis intervention services under this section, 
6
to remain available until expended.’’. 
7
SEC. 3104. TEMPORARY INCREASE IN FMAP FOR MEDICAL 
8
ASSISTANCE UNDER STATE MEDICAID PLANS 
9
WHICH BEGIN TO EXPEND AMOUNTS FOR 
10
CERTAIN MANDATORY INDIVIDUALS. 
11
Section 1905 of the Social Security Act (42 U.S.C. 
12
1396d), as amended by section 3101 of this subtitle, is 
13
further amended— 
14
(1) in subsection (b), in the first sentence, by 
15
striking ‘‘and (hh)’’ and inserting ‘‘(hh), and (ii)’’; 
16
(2) in subsection (ff), by striking ‘‘subject to 
17
subsection (hh)’’ and inserting ‘‘subject to sub-
18
sections (hh) and (ii)’’; and 
19
(3) by adding at the end the following new sub-
20
section: 
21
‘‘(ii) TEMPORARY INCREASE IN FMAP FOR MEDICAL 
22
ASSISTANCE UNDER STATE MEDICAID PLANS WHICH 
23
BEGIN TO EXPEND AMOUNTS FOR CERTAIN MANDATORY 
24
INDIVIDUALS.— 
25

176 
•HR 1319 EH
‘‘(1) IN GENERAL.—For each quarter occurring 
1
during the 8-quarter period beginning with the first 
2
calendar quarter during which a qualifying State (as 
3
defined in paragraph (3)) expends amounts for all 
4
individuals 
described 
in 
section 
5
1902(a)(10)(A)(i)(VIII) under the State plan (or 
6
waiver of such plan), the Federal medical assistance 
7
percentage determined under subsection (b) for such 
8
State shall, after application of any increase, if ap-
9
plicable, under section 6008 of the Families First 
10
Coronavirus Response Act, be increased by 5 per-
11
centage points, except for any quarter (and each 
12
subsequent quarter) during such period during 
13
which the State ceases to provide medical assistance 
14
to any such individual under the State plan (or 
15
waiver of such plan). 
16
‘‘(2) SPECIAL
APPLICATION
RULES.—Any in-
17
crease described in paragraph (1) (or payment made 
18
for expenditures on medical assistance that are sub-
19
ject to such increase)— 
20
‘‘(A) shall not apply with respect to dis-
21
proportionate share hospital payments described 
22
in section 1923; 
23

177 
•HR 1319 EH
‘‘(B) shall not be taken into account in cal-
1
culating the enhanced FMAP of a State under 
2
section 2105; 
3
‘‘(C) shall not be taken into account for 
4
purposes of part A, D, or E of title IV; and 
5
‘‘(D) shall not be taken into account for 
6
purposes of applying payment limits under sub-
7
sections (f) and (g) of section 1108. 
8
‘‘(3) DEFINITION.—For purposes of this sub-
9
section, the term ‘qualifying State’ means a State 
10
which has not expended amounts for all individuals 
11
described in section 1902(a)(10)(A)(i)(VIII) before 
12
the date of the enactment of this subsection.’’. 
13
SEC. 3105. EXTENSION OF 100 PERCENT FEDERAL MEDICAL 
14
ASSISTANCE PERCENTAGE TO URBAN INDIAN 
15
HEALTH ORGANIZATIONS AND NATIVE HA-
16
WAIIAN HEALTH CARE SYSTEMS. 
17
Section 1905(b) of the Social Security Act (42 U.S.C. 
18
1396d(b)) is amended by inserting after ‘‘(as defined in 
19
section 4 of the Indian Health Care Improvement Act)’’ 
20
the following: ‘‘; for the 8 fiscal year quarters beginning 
21
with the first fiscal year quarter beginning after the date 
22
of the enactment of the American Rescue Plan Act of 
23
2021, the Federal medical assistance percentage shall also 
24
be 100 per centum with respect to amounts expended as 
25

178 
•HR 1319 EH
medical assistance for services which are received through 
1
an Urban Indian organization (as defined in paragraph 
2
(29) of section 4 of the Indian Health Care Improvement 
3
Act) that has a grant or contract with the Indian Health 
4
Service under title V of such Act; and, for such 8 fiscal 
5
year quarters, the Federal medical assistance percentage 
6
shall also be 100 per centum with respect to amounts ex-
7
pended as medical assistance for services which are re-
8
ceived through a Native Hawaiian Health Center (as de-
9
fined in section 12(4) of the Native Hawaiian Health Care 
10
Improvement Act) or a qualified entity (as defined in sec-
11
tion 6(b) of such Act) that has a grant or contract with 
12
the Papa Ola Lokahi under section 8 of such Act’’. 
13
SEC. 3106. SUNSET OF LIMIT ON MAXIMUM REBATE 
14
AMOUNT FOR SINGLE SOURCE DRUGS AND 
15
INNOVATOR MULTIPLE SOURCE DRUGS. 
16
Section 1927(c)(2)(D) of the Social Security Act (42 
17
U.S.C. 1396r–8(c)(2)(D)) is amended by inserting after 
18
‘‘December 31, 2009,’’ the following: ‘‘and before January 
19
1, 2023,’’. 
20
SEC. 3107. ADDITIONAL SUPPORT FOR MEDICAID HOME 
21
AND COMMUNITY-BASED SERVICES DURING 
22
THE COVID–19 EMERGENCY. 
23
(a) INCREASED FMAP.— 
24

179 
•HR 1319 EH
(1) IN
GENERAL.—Notwithstanding section 
1
1905(b) of the Social Security Act (42 U.S.C. 
2
1396d(b)) or section 1905(ff), in the case of a State 
3
that meets the HCBS program requirements under 
4
subsection (b), the Federal medical assistance per-
5
centage determined for the State under section 
6
1905(b) of such Act (or, if applicable, under section 
7
1905(ff)) and, if applicable, increased under sub-
8
section (y), (z), (aa), or (ii) of section 1905 of such 
9
Act (42 U.S.C. 1396d), section 1915(k) of such Act 
10
(42 U.S.C. 1396n(k)), or section 6008(a) of the 
11
Families First Coronavirus Response Act (Public 
12
Law 116–127), shall be increased by 7.35 percent-
13
age points with respect to expenditures of the State 
14
under the State Medicaid program for home and 
15
community-based services (as defined in paragraph 
16
(2)(B)) that are provided during the HCBS program 
17
improvement period (as defined in paragraph 
18
(2)(A)). In no case may the application of the pre-
19
vious sentence result in the Federal medical assist-
20
ance percentage determined for a State being more 
21
than 95 percent with respect to such expenditures. 
22
Any payment made to Puerto Rico, the Virgin Is-
23
lands, Guam, the Northern Mariana Islands, or 
24
American Samoa for expenditures on medical assist-
25

180 
•HR 1319 EH
ance that are subject to the Federal medical assist-
1
ance percentage increase specified under the first 
2
sentence of this paragraph shall not be taken into 
3
account for purposes of applying payment limits 
4
under subsections (f) and (g) of section 1108 of the 
5
Social Security Act (42 U.S.C. 1308). 
6
(2) DEFINITIONS.—In this section: 
7
(A) HCBS PROGRAM
IMPROVEMENT
PE-
8
RIOD.—The term ‘‘HCBS program improve-
9
ment period’’ means, with respect to a State, 
10
the period— 
11
(i) beginning on April 1, 2021; and 
12
(ii) ending on March 31, 2022. 
13
(B) HOME AND COMMUNITY-BASED SERV-
14
ICES.—The term ‘‘home and community-based 
15
services’’ means any of the following: 
16
(i) Home health care services author-
17
ized under paragraph (7) of section 
18
1905(a) of the Social Security Act (42 
19
U.S.C. 1396d(a)). 
20
(ii) Personal care services authorized 
21
under paragraph (24) of such section. 
22
(iii) PACE services authorized under 
23
paragraph (26) of such section. 
24

181 
•HR 1319 EH
(iv) Home and community-based serv-
1
ices authorized under subsections (b), (c), 
2
(i), (j), and (k) of section 1915 of such Act 
3
(42 U.S.C. 1396n), such services author-
4
ized under a waiver under section 1115 of 
5
such Act (42 U.S.C. 1315), and such serv-
6
ices through coverage authorized under 
7
section 1937 of such Act (42 U.S.C. 
8
1396u–7). 
9
(v) Case management services author-
10
ized under section 1905(a)(19) of the So-
11
cial Security Act (42 U.S.C. 1396d(a)(19)) 
12
and section 1915(g) of such Act (42 
13
U.S.C. 1396n(g)). 
14
(vi) Rehabilitative services, including 
15
those related to behavioral health, de-
16
scribed in section 1905(a)(13) of such Act 
17
(42 U.S.C. 1396d(a)(13)). 
18
(vii) Such other services specified by 
19
the Secretary of Health and Human Serv-
20
ices. 
21
(C) ELIGIBLE INDIVIDUAL.—The term ‘‘el-
22
igible individual’’ means an individual who is el-
23
igible for and enrolled for medical assistance 
24
under a State Medicaid program and includes 
25

182 
•HR 1319 EH
an individual who becomes eligible for medical 
1
assistance under a State Medicaid program 
2
when removed from a waiting list. 
3
(D) 
MEDICAID
PROGRAM.—The 
term 
4
‘‘Medicaid program’’ means, with respect to a 
5
State, the State program under title XIX of the 
6
Social Security Act (42 U.S.C. 1396 et seq.) 
7
(including any waiver or demonstration under 
8
such title or under section 1115 of such Act (42 
9
U.S.C. 1315) relating to such title). 
10
(E) STATE.—The term ‘‘State’’ has the 
11
meaning given such term for purposes of title 
12
XIX of the Social Security Act (42 U.S.C. 1396 
13
et seq.). 
14
(b) STATE REQUIREMENTS FOR FMAP INCREASE.— 
15
As conditions for receipt of the increase under subsection 
16
(a) to the Federal medical assistance percentage deter-
17
mined for a State, the State shall meet each of the fol-
18
lowing requirements (referred to in subsection (a) as the 
19
HCBS program requirements): 
20
(1) SUPPLEMENT, NOT SUPPLANT.—The State 
21
shall use the Federal funds attributable to the in-
22
crease under subsection (a) to supplement, and not 
23
supplant, the level of State funds expended for home 
24

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and community-based services for eligible individuals 
1
through programs in effect as of April 1, 2021. 
2
(2) REQUIRED IMPLEMENTATION OF CERTAIN 
3
ACTIVITIES.—The State shall implement, or supple-
4
ment the implementation of, one or more activities 
5
to enhance, expand, or strengthen home and commu-
6
nity-based services under the State Medicaid pro-
7
gram. 
8
SEC. 3108. FUNDING FOR STATE STRIKE TEAMS FOR RESI-
9
DENT AND EMPLOYEE SAFETY IN NURSING 
10
FACILITIES. 
11
Section 1919 of the Social Security Act (42 U.S.C. 
12
1396r) is amended by adding at the end the following new 
13
subsection: 
14
‘‘(k) FUNDING FOR STATE STRIKE TEAMS.—In addi-
15
tion to amounts otherwise available, there is appropriated 
16
to the Secretary, out of any monies in the Treasury not 
17
otherwise appropriated, $250,000,000, to remain available 
18
until expended, for purposes of allocating such amount 
19
among the States (including the District of Columbia and 
20
each territory of the United States) for such a State to 
21
establish and implement a strike team that will be de-
22
ployed to a nursing facility in the State with diagnosed 
23
or suspected cases of COVID–19 among residents or staff 
24
for the purposes of assisting with clinical care, infection 
25

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•HR 1319 EH
control, or staffing during the emergency period described 
1
in section 1135(g)(1)(B).’’. 
2
SEC. 3109. SPECIAL RULE FOR THE PERIOD OF A DE-
3
CLARED PUBLIC HEALTH EMERGENCY RE-
4
LATED TO CORONAVIRUS. 
5
(a) IN GENERAL.—Section 1923(f)(3) of the Social 
6
Security Act (42 U.S.C. 1396r-4(f)(3)) is amended— 
7
(1) in subparagraph (A), by striking ‘‘subpara-
8
graph (E)’’ and inserting ‘‘subparagraphs (E) and 
9
(F)’’ ; and 
10
(2) by adding at the end the following new sub-
11
paragraph: 
12
‘‘(F) 
ALLOTMENTS
DURING
THE 
13
CORONAVIRUS TEMPORARY MEDICAID FMAP IN-
14
CREASE.— 
15
‘‘(i) IN
GENERAL.—Notwithstanding 
16
any other provision of this subsection, for 
17
any fiscal year for which the Federal med-
18
ical assistance percentage applicable to ex-
19
penditures under this section is increased 
20
pursuant to section 6008 of the Families 
21
First Coronavirus Response Act, the Sec-
22
retary shall recalculate the annual DSH al-
23
lotment, including the DSH allotment 
24
specified under paragraph (6)(A)(vi), to 
25

185 
•HR 1319 EH
ensure that the total DSH payments (in-
1
cluding both Federal and State shares) 
2
that a State may make related to a fiscal 
3
year is equal to the total DSH payments 
4
that the State could have made for such 
5
fiscal year without such increase to the 
6
Federal medical assistance percentage. 
7
‘‘(ii) NO
APPLICATION
TO
ALLOT-
8
MENTS BEGINNING AFTER COVID–19 EMER-
9
GENCY PERIOD.—The DSH allotment for 
10
any State for the first fiscal year beginning 
11
after the end of the emergency period de-
12
scribed in section 1135(g)(1)(B) or any 
13
succeeding fiscal year shall be determined 
14
under this paragraph without regard to the 
15
DSH allotments determined under clause 
16
(i).’’. 
17
(b) EFFECTIVE DATE.—The amendment made by 
18
subsection (a) shall take effect and apply as if included 
19
in the enactment of the Families First Coronavirus Re-
20
sponse Act (Public Law 116–127). 
21

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Subtitle C—Children’s Health 
1
Insurance Program 
2
SEC. 3201. MANDATORY COVERAGE OF COVID–19 VACCINES 
3
AND 
ADMINISTRATION 
AND 
TREATMENT 
4
UNDER CHIP. 
5
(a) COVERAGE.— 
6
(1) IN GENERAL.—Section 2103(c) of the So-
7
cial Security Act (42 U.S.C. 1397cc(c)) is amended 
8
by adding at the end the following paragraph: 
9
‘‘(11) REQUIRED COVERAGE OF COVID–19 VAC-
10
CINES AND TREATMENT.—Regardless of the type of 
11
coverage elected by a State under subsection (a), the 
12
child health assistance provided for a targeted low- 
13
income child, and, in the case of a State that elects 
14
to provide pregnancy-related assistance pursuant to 
15
section 2112, the pregnancy-related assistance pro-
16
vided for a targeted low-income pregnant woman (as 
17
such terms are defined for purposes of such section), 
18
shall include coverage, during the period beginning 
19
on the date of the enactment of this paragraph and 
20
ending on the last day of the first calendar quarter 
21
that begins at least one year after the last day of 
22
the 
emergency 
period 
described 
in 
section 
23
1135(g)(1)(B), of— 
24

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•HR 1319 EH
‘‘(A) a COVID–19 vaccine (and the admin-
1
istration of the vaccine); and 
2
‘‘(B) testing and treatments for COVID- 
3
19, including specialized equipment and thera-
4
pies (including preventive therapies), and, in 
5
the case of an individual who is diagnosed with 
6
or presumed to have COVID–19, during the pe-
7
riod during which such individual has (or is 
8
presumed to have) COVID–19, the treatment of 
9
a condition that may seriously complicate the 
10
treatment of COVID–19, if otherwise covered 
11
under the State child health plan (or waiver of 
12
such plan).’’. 
13
(2) PROHIBITION OF COST SHARING.—Section 
14
2103(e)(2) of the Social Security Act (42 U.S.C. 
15
1397cc(e)(2)), as amended by section 6004(b)(3) of 
16
the Families First Coronavirus Response Act, is 
17
amended— 
18
(A) in the paragraph header, by inserting 
19
‘‘A COVID–19 VACCINE, COVID–19 TREATMENT,’’ 
20
before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’; 
21
and 
22
(B) by striking ‘‘visits described in section 
23
1916(a)(2)(G), or’’ and inserting ‘‘services de-
24
scribed in section 1916(a)(2)(G), vaccines de-
25

188 
•HR 1319 EH
scribed in section 1916(a)(2)(H) administered 
1
during the period described in such section (and 
2
the administration of such vaccines), testing or 
3
treatments described in section 1916(a)(2)(I) 
4
furnished during the period described in such 
5
section, or’’. 
6
(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS 
7
FOR COVERAGE
AND ADMINISTRATION
OF COVID–19 
8
VACCINES.—Section 2105(c) of the Social Security Act 
9
(42 U.S.C. 1397ee(c)) is amended by adding at the end 
10
the following new paragraph: 
11
‘‘(12) TEMPORARY
ENHANCED
PAYMENT
FOR 
12
COVERAGE AND ADMINISTRATION OF COVID–19 VAC-
13
CINES.—During the period described in section 
14
1905(hh)(2), notwithstanding subsection (b), the en-
15
hanced FMAP for a State, with respect to payments 
16
under subsection (a) for expenditures under the 
17
State child health plan (or a waiver of such plan) for 
18
a vaccine described in section 1905(a)(4)(E) (and 
19
the administration of such a vaccine), shall be equal 
20
to 100 percent.’’. 
21
(c) ADJUSTMENT OF CHIP ALLOTMENTS.—Section 
22
2104(m) of the Social Security Act (42 U.S.C. 
23
1397dd(m)) is amended— 
24

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•HR 1319 EH
(1) in paragraph (2)(B), in the matter pre-
1
ceding clause (i), by striking ‘‘paragraphs (5) and 
2
(7)’’ and inserting ‘‘paragraphs (5), (7), and (12)’’; 
3
and 
4
(2) by adding at the end the following new 
5
paragraph: 
6
‘‘(12) ADJUSTING
ALLOTMENTS
TO
ACCOUNT 
7
FOR
INCREASED
FEDERAL
PAYMENTS
FOR
COV-
8
ERAGE
AND
ADMINISTRATION
OF
COVID–19
VAC-
9
CINES.—If a State, commonwealth, or territory re-
10
ceives payment for a fiscal year (beginning with fis-
11
cal year 2021) under subsection (a) of section 2105 
12
for expenditures that are subject to the enhanced 
13
FMAP specified under subsection (c)(12) of such 
14
section, the amount of the allotment determined for 
15
the State, commonwealth, or territory under this 
16
subsection— 
17
‘‘(A) for such fiscal year shall be increased 
18
by the projected expenditures for such year by 
19
the State, commonwealth, or territory under the 
20
State child health plan (or a waiver of such 
21
plan) 
for 
vaccines 
described 
in 
section 
22
1905(a)(4)(E) (and the administration of such 
23
vaccines); and 
24

190 
•HR 1319 EH
‘‘(B) once actual expenditures are available 
1
in the subsequent fiscal year, the fiscal year al-
2
lotment that was adjusted by the amount de-
3
scribed in subparagraph (A) shall be adjusted 
4
on the basis of the difference between— 
5
‘‘(i) such projected amount of expend-
6
itures described in subparagraph (A) for 
7
such fiscal year described in such subpara-
8
graph by the State, commonwealth, or ter-
9
ritory; and 
10
‘‘(ii) the actual amount of expendi-
11
tures for such fiscal year described in sub-
12
paragraph (A) by the State, common-
13
wealth, or territory under the State child 
14
health plan (or waiver of such plan) for 
15
vaccines described in section 1905(a)(4)(E) 
16
(and the administration of such vac-
17
cines).’’. 
18
SEC. 3202. MODIFICATIONS TO CERTAIN COVERAGE UNDER 
19
CHIP FOR PREGNANT AND POSTPARTUM 
20
WOMEN. 
21
(a) MODIFICATIONS TO COVERAGE.— 
22
(1) IN
GENERAL.—Section 2107(e)(1) of the 
23
Social Security Act (42 U.S.C. 1397gg(e)(1)) is 
24
amended— 
25

191 
•HR 1319 EH
(A) by redesignating subparagraphs (J) 
1
through (S) as subparagraphs (K) through (T), 
2
respectively; and 
3
(B) by inserting after subparagraph (I) the 
4
following new subparagraph: 
5
‘‘(J) Paragraphs (5) and (16) of section 
6
1902(e) (relating to the State option to provide 
7
medical assistance consisting of full benefits 
8
during pregnancy and throughout the 12-month 
9
postpartum period under title XIX), if the 
10
State provides child health assistance for tar-
11
geted low-income children who are pregnant or 
12
to targeted low-income pregnant women and the 
13
State has elected to apply such paragraph (16) 
14
with respect to pregnant women under title 
15
XIX, the provision of assistance under the 
16
State child health plan or waiver for targeted 
17
low-income children or targeted low-income 
18
pregnant women during pregnancy and the 12- 
19
month postpartum period shall be required and 
20
not at the option of the State and shall include 
21
coverage of all items or services provided to a 
22
targeted low-income child or targeted low-in-
23
come pregnant woman (as applicable) under the 
24
State child health plan or waiver).’’. 
25

192 
•HR 1319 EH
(2) OPTIONAL COVERAGE OF TARGETED LOW- 
1
INCOME PREGNANT WOMEN.—Section 2112(d)(2)(A) 
2
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 
3
1397ll(d)(2)(A)) is amended by inserting after ‘‘60- 
4
day period’’ the following: ‘‘, or, in the case that 
5
subparagraph (A) of section 1902(e)(16) applies to 
6
the State child health plan (or waiver of such plan), 
7
pursuant to section 2107(e)(1), the 12-month pe-
8
riod,’’. 
9
(b) EFFECTIVE DATE.—The amendments made by 
10
subsection (a), shall apply with respect to State elections 
11
made under paragraph (16) of section 1902(e) of the So-
12
cial Security Act (42 U.S.C. 1396a(e)), as added by sec-
13
tion 3102(a) of subtitle B of this title, during the 7-year 
14
period beginning on the 1st day of the 1st fiscal year quar-
15
ter that begins at least one year after the date of the en-
16
actment of this Act. 
17
Subtitle D—Other Provisions 
18
CHAPTER 1—ENSURING ENVIRONMENTAL 
19
HEALTH AND RATEPAYER PROTEC-
20
TION DURING THE PANDEMIC 
21
SEC. 3301. FUNDING FOR POLLUTION AND DISPARATE IM-
22
PACTS OF THE COVID–19 PANDEMIC. 
23
(a) IN GENERAL.—In addition to amounts otherwise 
24
available, there is appropriated to the Environmental Pro-
25

193 
•HR 1319 EH
tection Agency for fiscal year 2021, out of any money in 
1
the Treasury not otherwise appropriated, $100,000,000, 
2
to remain available until expended, to address health out-
3
come disparities from pollution and the COVID–19 pan-
4
demic, of which— 
5
(1) $50,000,000, shall be for grants, contracts, 
6
and other agency activities that identify and address 
7
disproportionate environmental or public health 
8
harms and risks in minority populations or low-in-
9
come populations under— 
10
(A) section 103(b) of the Clean Air Act 
11
(42 U.S.C. 7403(b)); 
12
(B) section 1442 of the Safe Drinking 
13
Water Act (42 U.S.C. 300j–1); 
14
(C) section 104(k)(7)(A) of the Com-
15
prehensive Environmental Response, Compensa-
16
tion, and Liability Act of 1980 (42 U.S.C. 
17
9604(k)(7)(A)); and 
18
(D) sections 791 through 797 of the En-
19
ergy Policy Act of 2005 (42 U.S.C. 16131 
20
through 16137); and 
21
(2) $50,000,000 shall be for grants and activi-
22
ties authorized under subsections (a) through (c) of 
23
section 103 of the Clean Air Act (42 U.S.C. 7403) 
24

194 
•HR 1319 EH
and grants and activities authorized under section 
1
105 of such Act (42 U.S.C. 7405). 
2
(b) ADMINISTRATION OF FUNDS.— 
3
(1) Of the funds made available pursuant to 
4
subsection (a)(1), the Administrator shall reserve 2 
5
percent for administrative costs necessary to carry 
6
out activities funded pursuant to such subsection. 
7
(2) Of the funds made available pursuant to 
8
subsection (a)(2), the Administrator shall reserve 5 
9
percent for activities funded pursuant to such sub-
10
section other than grants. 
11
SEC. 3302. FUNDING FOR LIHEAP. 
12
In addition to amounts otherwise available, there is 
13
appropriated for fiscal year 2021, out of any amounts in 
14
the Treasury not otherwise appropriated, $4,500,000,000, 
15
to remain available through September 30, 2022, for addi-
16
tional funding to provide payments under section 2602(b) 
17
of the Low-Income Home Energy Assistance Act of 1981 
18
(42 U.S.C. 8621(b)), except that— 
19
(1) $2,250,000,000 of such amounts shall be 
20
allocated as though the total appropriation for such 
21
payments for fiscal year 2021 was less than 
22
$1,975,000,000; and 
23

195 
•HR 1319 EH
(2) section 2607(b)(2)(B) of such Act (42 
1
U.S.C. 8626(b)(2)(B)) shall not apply to funds ap-
2
propriated under this section for fiscal year 2021. 
3
SEC. 3303. FUNDING FOR WATER ASSISTANCE PROGRAM. 
4
(a) IN GENERAL.—In addition to amounts otherwise 
5
available, there is appropriated to the Secretary of Health 
6
and Human Services for fiscal year 2021, out of any 
7
amounts in the Treasury not otherwise appropriated, 
8
$500,000,000, to remain available until expended, for 
9
grants to States and Indian Tribes to assist low-income 
10
households, particularly those with the lowest incomes, 
11
that pay a high proportion of household income for drink-
12
ing water and wastewater services, by providing funds to 
13
owners or operators of public water systems or treatment 
14
works to reduce arrearages of and rates charged to such 
15
households for such services. 
16
(b) ALLOTMENT.—The Secretary shall— 
17
(1) allot amounts appropriated in this section to 
18
a State or Indian Tribe based on— 
19
(A) the percentage of households in the 
20
State, or under the jurisdiction of the Indian 
21
Tribe, with income equal or less than 150 per-
22
cent of the Federal poverty line; and 
23
(B) the percentage of households in the 
24
State, or under the jurisdiction of the Indian 
25

196 
•HR 1319 EH
Tribe, that spend more than 30 percent of 
1
monthly income on housing; and 
2
(2) reserve up to 3 percent of the amount ap-
3
propriated in this section for Indian Tribes and trib-
4
al organizations. 
5
CHAPTER 2—DISTANCE LEARNING AND 
6
CONSUMER PROTECTION DURING THE 
7
COVID–19 PANDEMIC 
8
SEC. 3311. FUNDING FOR CONSUMER PRODUCT SAFETY 
9
FUND TO PROTECT CONSUMERS FROM PO-
10
TENTIALLY 
DANGEROUS 
PRODUCTS 
RE-
11
LATED TO COVID–19. 
12
(a) APPROPRIATION.—In addition to amounts other-
13
wise available, there is appropriated to the Consumer 
14
Product Safety Commission for fiscal year 2021, out of 
15
any money in the Treasury not otherwise appropriated, 
16
$50,000,000, to remain available until September 30, 
17
2026, for the purposes described in subsection (b). 
18
(b) PURPOSES.—The funds made available in sub-
19
section (a) shall only be used for purposes of the Con-
20
sumer Product Safety Commission to— 
21
(1) carry out the requirements in title XX of di-
22
vision FF of the Consolidated Appropriations Act, 
23
2021 (Public Law 116–260); 
24

197 
•HR 1319 EH
(2) enhance targeting, surveillance, and screen-
1
ing of consumer products, particularly COVID–19 
2
products, entering the United States at ports of 
3
entry, including ports of entry for de minimis ship-
4
ments; 
5
(3) enhance monitoring of internet websites for 
6
the offering for sale of new and used violative con-
7
sumer products, particularly COVID–19 products, 
8
and coordination with retail and resale websites to 
9
improve identification and elimination of listings of 
10
such products; 
11
(4) increase awareness and communication par-
12
ticularly of COVID–19 product related risks and 
13
other consumer product safety information; and 
14
(5) improve the Commission’s data collection 
15
and analysis system especially with a focus on con-
16
sumer product safety risks resulting from the 
17
COVID–19 pandemic to socially disadvantaged indi-
18
viduals and other vulnerable populations. 
19
(c) DEFINITIONS.—In this section— 
20
(1) the term ‘‘Commission’’ means the Con-
21
sumer Product Safety Commission; 
22
(2) the term ‘‘violative consumer products’’ 
23
means consumer products in violation of an applica-
24
ble consumer product safety standard under the 
25

198 
•HR 1319 EH
Consumer Product Safety Act (15 U.S.C. 2051 et 
1
seq.) or any similar rule, regulation, standard, or 
2
ban under any other Act enforced by the Commis-
3
sion; 
4
(3) the term ‘‘COVID–19 emergency period’’ 
5
means the period during which a public health emer-
6
gency declared pursuant to section 319 of the Public 
7
Health Service Act (42 U.S.C. 247d) with respect to 
8
the 2019 novel coronavirus (COVID–19), including 
9
under any renewal of such declaration, is in effect; 
10
and 
11
(4) the term ‘‘COVID–19 products’’ means con-
12
sumer products, as defined by section 3(a)(5) of the 
13
Consumer 
Product 
Safety 
Act 
(15 
U.S.C. 
14
2052(a)(5)), whose risks have been significantly af-
15
fected by COVID–19 or whose sales have materially 
16
increased during the COVID–19 emergency period 
17
as a result of the COVID–19 pandemic. 
18
SEC. 3312. FUNDING FOR E-RATE SUPPORT FOR EMER-
19
GENCY EDUCATIONAL CONNECTIONS AND 
20
DEVICES. 
21
(a) REGULATIONS REQUIRED.—Not later than 60 
22
days after the date of the enactment of this Act, the Com-
23
mission shall promulgate regulations providing for the 
24
provision, from amounts made available from the Emer-
25

199 
•HR 1319 EH
gency Connectivity Fund, of support under paragraphs 
1
(1)(B) and (2) of section 254(h) of the Communications 
2
Act of 1934 (47 U.S.C. 254(h)) to an eligible school or 
3
library, for the purchase during a COVID–19 emergency 
4
period of eligible equipment or advanced telecommuni-
5
cations and information services (or both), for use by— 
6
(1) in the case of a school, students and staff 
7
of the school at locations that include locations other 
8
than the school; and 
9
(2) in the case of a library, patrons of the li-
10
brary at locations that include locations other than 
11
the library. 
12
(b) SUPPORT AMOUNT.—In providing support under 
13
the covered regulations, the Commission shall reimburse 
14
100 percent of the costs associated with the eligible equip-
15
ment, advanced telecommunications and information serv-
16
ices, or eligible equipment and advanced telecommuni-
17
cations and information services, except that any reim-
18
bursement of a school or library for the costs associated 
19
with any eligible equipment may not exceed an amount 
20
that the Commission determines, with respect to the re-
21
quest by the school or library for the reimbursement, is 
22
reasonable. 
23
(c) EMERGENCY CONNECTIVITY FUND.— 
24

200 
•HR 1319 EH
(1) ESTABLISHMENT.—There is established in 
1
the Treasury of the United States a fund to be 
2
known as the ‘‘Emergency Connectivity Fund’’. 
3
(2) APPROPRIATION.—In addition to amounts 
4
otherwise available, there is appropriated to the 
5
Emergency Connectivity Fund for fiscal year 2021, 
6
out of any money in the Treasury not otherwise ap-
7
propriated— 
8
(A) $7,599,000,000, to remain available 
9
until September 30, 2030, for— 
10
(i) the provision of support under the 
11
covered regulations; and 
12
(ii) the Commission to adopt, and the 
13
Commission and the Universal Service Ad-
14
ministrative Company to administer, the 
15
covered regulations; and 
16
(B) $1,000,000, to remain available until 
17
September 30, 2030, for the Inspector General 
18
of the Commission to conduct oversight of sup-
19
port provided under the covered regulations. 
20
(3) LIMITATION.—Not more than 2 percent of 
21
the amount made available under paragraph (2)(A) 
22
may be used for the purposes described in clause (ii) 
23
of such paragraph. 
24

201 
•HR 1319 EH
(4) RELATIONSHIP
TO
UNIVERSAL
SERVICE 
1
CONTRIBUTIONS.—Support provided under the cov-
2
ered regulations shall be provided from amounts 
3
made available from the Emergency Connectivity 
4
Fund and not from contributions under section 
5
254(d) of the Communications Act of 1934 (47 
6
U.S.C. 254(d)). 
7
(d) DEFINITIONS.—In this section: 
8
(1) ADVANCED TELECOMMUNICATIONS AND IN-
9
FORMATION SERVICES.—The term ‘‘advanced tele-
10
communications and information services’’ means 
11
advanced telecommunications and information serv-
12
ices, as such term is used in section 254(h) of the 
13
Communications Act of 1934 (47 U.S.C. 254(h)). 
14
(2) COMMISSION.—The term ‘‘Commission’’ 
15
means the Federal Communications Commission. 
16
(3) CONNECTED
DEVICE.—The term ‘‘con-
17
nected device’’ means a laptop computer, tablet com-
18
puter, or similar end-user device that is capable of 
19
connecting to advanced telecommunications and in-
20
formation services. 
21
(4) COVERED REGULATIONS.—The term ‘‘cov-
22
ered regulations’’ means the regulations promul-
23
gated under subsection (a). 
24

202 
•HR 1319 EH
(5) COVID–19 
EMERGENCY
PERIOD.—The 
1
term ‘‘COVID–19 emergency period’’ means a pe-
2
riod that— 
3
(A) begins on the date of a determination 
4
by the Secretary of Health and Human Services 
5
pursuant to section 319 of the Public Health 
6
Service Act (42 U.S.C. 247d) that a public 
7
health emergency exists as a result of COVID– 
8
19; and 
9
(B) ends on the June 30 that first occurs 
10
after the date that is 1 year after the date on 
11
which such determination (including any re-
12
newal thereof) terminates. 
13
(6) ELIGIBLE EQUIPMENT.—The term ‘‘eligible 
14
equipment’’ means the following: 
15
(A) Wi-Fi hotspots. 
16
(B) Modems. 
17
(C) Routers. 
18
(D) Devices that combine a modem and 
19
router. 
20
(E) Connected devices. 
21
(7) ELIGIBLE SCHOOL OR LIBRARY.—The term 
22
‘‘eligible school or library’’ means an elementary 
23
school, secondary school, or library (including a 
24
Tribal elementary school, Tribal secondary school, or 
25

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Tribal library) eligible for support under paragraphs 
1
(1)(B) and (2) of section 254(h) of the Communica-
2
tions Act of 1934 (47 U.S.C. 254(h)). 
3
(8) EMERGENCY
CONNECTIVITY
FUND.—The 
4
term ‘‘Emergency Connectivity Fund’’ means the 
5
fund established under subsection (c)(1). 
6
(9) LIBRARY.—The term ‘‘library’’ includes a 
7
library consortium. 
8
(10) WI-FI.—The term ‘‘Wi-Fi’’ means a wire-
9
less networking protocol based on Institute of Elec-
10
trical and Electronics Engineers standard 802.11 
11
(or any successor standard). 
12
(11) 
WI-FI
HOTSPOT.—The 
term 
‘‘Wi-Fi 
13
hotspot’’ means a device that is capable of— 
14
(A) receiving advanced telecommunications 
15
and information services; and 
16
(B) sharing such services with a connected 
17
device through the use of Wi-Fi. 
18
CHAPTER 
3—OVERSIGHT 
OF 
DEPART-
19
MENT OF COMMERCE PREVENTION 
20
AND RESPONSE TO COVID–19 
21
SEC. 3321. FUNDING FOR DEPARTMENT OF COMMERCE IN-
22
SPECTOR GENERAL. 
23
In addition to amounts otherwise available, there is 
24
appropriated to the Office of the Inspector General of the 
25

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Department of Commerce for fiscal year 2021, out of any 
1
money in the Treasury not otherwise appropriated, 
2
$3,000,000, to remain available until September 30, 2022, 
3
for oversight of activities supported with funds appro-
4
priated to the Department of Commerce to prevent, pre-
5
pare for, and respond to COVID–19. 
6
TITLE IV—COMMITTEE ON 
7
FINANCIAL SERVICES 
8
Subtitle A—Defense Production Act 
9
of 1950 
10
SEC. 4001. COVID–19 EMERGENCY MEDICAL SUPPLIES EN-
11
HANCEMENT. 
12
(a) SUPPORTING ENHANCED USE OF THE DEFENSE 
13
PRODUCTION ACT OF 1950.—In addition to funds other-
14
wise available, there is appropriated, for fiscal year 2021, 
15
out of any money in the Treasury not otherwise appro-
16
priated, $10,000,000,000, notwithstanding section 304(e) 
17
of the Defense Production Act of 1950 (50 U.S.C. 
18
4534(e)), to remain available until September 30, 2025, 
19
to carry out titles I, III, and VII of such Act in accordance 
20
with subsection (b). 
21
(b) MEDICAL SUPPLIES AND EQUIPMENT.— 
22
(1) TESTING, PPE, VACCINES, AND OTHER MA-
23
TERIALS.—Except as provided in paragraph (2), 
24
amounts appropriated in subsection (a) shall be used 
25

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for the purchase, production (including the construc-
1
tion, repair, and retrofitting of government-owned or 
2
private facilities as necessary), or distribution of 
3
medical supplies and equipment (including durable 
4
medical equipment) related to combating the 
5
COVID–19 pandemic, including— 
6
(A) in vitro diagnostic products for the de-
7
tection of SARS-CoV-2 or the diagnosis of the 
8
virus that causes COVID–19, and the reagents 
9
and other materials necessary for producing, 
10
conducting, or administering such products, and 
11
the machinery, equipment, laboratory capacity, 
12
or other technology necessary to produce such 
13
products; 
14
(B) face masks and personal protective 
15
equipment, including face shields, nitrile gloves, 
16
N–95 filtering facepiece respirators, and any 
17
other masks or equipment (including durable 
18
medical equipment) needed to respond to the 
19
COVID–19 pandemic, and the materials, ma-
20
chinery, additional manufacturing lines or fa-
21
cilities, or other technology necessary to 
22
produce such equipment; and 
23
(C) drugs, devices, and biological products 
24
that are approved, cleared, licensed, or author-
25

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ized under either of such Acts for use in treat-
1
ing or preventing COVID–19 and symptoms re-
2
lated to COVID–19, and any materials, manu-
3
facturing machinery, additional manufacturing 
4
or fill-finish lines or facilities, technology, or 
5
equipment (including durable medical equip-
6
ment) necessary to produce or use such drugs, 
7
biological products, or devices (including sy-
8
ringes, vials, or other supplies or equipment re-
9
lated to delivery, distribution, or administra-
10
tion). 
11
(2) RESPONDING
TO
PUBLIC
HEALTH
EMER-
12
GENCIES.—After September 30, 2022, amounts ap-
13
propriated in subsection (a) may be used for any ac-
14
tivity authorized by paragraph (1), or any other ac-
15
tivity necessary to meet critical public health needs 
16
of the United States, with respect to any pathogen 
17
that the President has determined has the potential 
18
for creating a public health emergency. 
19
Subtitle B—Housing Provisions 
20
SEC. 4101. EMERGENCY RENTAL ASSISTANCE. 
21
(a) FUNDING.— 
22
(1) APPROPRIATION.—In addition to amounts 
23
otherwise available, there is appropriated to the Sec-
24
retary of the Treasury for fiscal year 2021, out of 
25

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any money in the Treasury not otherwise appro-
1
priated, $20,250,000,000, to remain available until 
2
September 30, 2027, for making payments to eligi-
3
ble grantees under this section— 
4
(2) RESERVATION OF FUNDS.—Of the amount 
5
appropriated under paragraph (1), the Secretary 
6
shall reserve— 
7
(A) $305,000,000 for making payments 
8
under this section to the Commonwealth of 
9
Puerto Rico, the United States Virgin Islands, 
10
Guam, the Commonwealth of the Northern 
11
Mariana Islands, and American Samoa; 
12
(B) $30,000,000 for costs of the Secretary 
13
for the administration of emergency rental as-
14
sistance programs and technical assistance to 
15
recipients of any grants made by the Secretary 
16
to provide financial and other assistance to 
17
renters; 
18
(C) $3,000,000 for administrative expenses 
19
of the Inspector General relating to oversight of 
20
funds provided in this section; and 
21
(D) $1,200,000,000 for payments to high- 
22
need grantees as provided in this section. 
23
(b) ALLOCATION FOR RENTAL AND UTILITY ASSIST-
24
ANCE.— 
25

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(1) ALLOCATION FOR STATES AND UNITS OF 
1
LOCAL GOVERNMENT.— 
2
(A) IN
GENERAL.—The amount appro-
3
priated under paragraph (1) of subsection (a) 
4
that remains after the application of paragraph 
5
(2) of such subsection shall be allocated to eligi-
6
ble grantees described in subparagraphs (A) 
7
and (B) of subsection (f)(1) in the same man-
8
ner as the amount appropriated under section 
9
501 of subtitle A of title V of division N of the 
10
Consolidated Appropriations Act, 2021 (Public 
11
Law 116–260) is allocated to States and units 
12
of local government under subsection (b)(1) of 
13
such section, except that section 501(b) of such 
14
subtitle A shall be applied— 
15
(i) without regard to clause (i) of 
16
paragraph (1)(A); 
17
(ii) by deeming the amount appro-
18
priated under paragraph (1) of subsection 
19
(a) of this Act that remains after the ap-
20
plication of paragraph (2) of such sub-
21
section to be the amount deemed to apply 
22
for purposes of applying clause (ii) of sec-
23
tion 501(b)(1)(A) of such subtitle A; 
24

209 
•HR 1319 EH
(iii) by substituting ‘‘$152,000,000’’ 
1
for ‘‘$200,000,000’’ each place such term 
2
appears; 
3
(iv) in subclause (I) of such section 
4
501(b)(1)(A)(v), by substituting ‘‘under 
5
section 4101 of the American Rescue Plan 
6
Act of 2021’’ for ‘‘under section 501 of 
7
subtitle A of title V of division N of the 
8
Consolidated Appropriations Act, 2021’’; 
9
and 
10
(v) in subclause (II) of such section 
11
501(b)(1)(A)(v), by substituting ‘‘local 
12
government elects to receive funds from 
13
the Secretary under section 4101 of the 
14
American Rescue Plan Act of 2021 and 
15
will use the funds in a manner consistent 
16
with such section’’ for ‘‘local government 
17
elects to receive funds from the Secretary 
18
under section 501 of subtitle A of title V 
19
of division N of the Consolidated Appro-
20
priations Act, 2021 and will use the funds 
21
in a manner consistent with such section’’. 
22
(B) PRO
RATA
ADJUSTMENT.—The Sec-
23
retary shall make pro rata adjustments in the 
24
amounts of the allocations determined under 
25

210 
•HR 1319 EH
subparagraph (A) of this paragraph for entities 
1
described in such subparagraph as necessary to 
2
ensure that the total amount of allocations 
3
made pursuant to such subparagraph does not 
4
exceed the remainder appropriated amount de-
5
scribed in such subparagraph. 
6
(2) ALLOCATIONS
FOR
TERRITORIES.—The 
7
amount reserved under subsection (a)(2)(A) shall be 
8
allocated to eligible grantees described in subsection 
9
(f)(1)(C) in the same manner as the amount appro-
10
priated under section 501(a)(2)(A) of subtitle A of 
11
title V of division N of the Consolidated Appropria-
12
tions Act, 2021 (Public Law 116–260) is allocated 
13
under section 501(b)(3) of such subtitle A to eligible 
14
grantees under subparagraph (C) of such section 
15
501(b)(3), except that section 501(b)(3) of such sub-
16
title A shall be applied— 
17
(A) in subparagraph (A), by inserting ‘‘of 
18
this Act’’ after ‘‘the amount reserved under 
19
subsection (a)(2)(A)’’; and 
20
(B) in clause (i) of subparagraph (B), by 
21
substituting ‘‘the amount equal to 0.3 percent 
22
of the amount appropriated under subsection 
23
(a)(1)’’ with ‘‘the amount equal to 0.3 percent 
24

211 
•HR 1319 EH
of the amount appropriated under subsection 
1
(a)(1) of this Act’’. 
2
(3) HIGH-NEED
GRANTEES.—The Secretary 
3
shall allocate funds reserved under subsection 
4
(a)(2)(D) to eligible grantees with a high need for 
5
assistance under this section as evidenced by the 
6
number of very low-income renter households paying 
7
more than 50 percent of income on rent or living in 
8
substandard or overcrowded conditions, rental mar-
9
ket costs, and employment trends. 
10
(c) PAYMENT SCHEDULE.— 
11
(1) IN GENERAL.—The Secretary shall pay all 
12
eligible grantees not less than 40 percent of each 
13
such eligible grantee’s total allocation provided 
14
under subsection (b) within 60 days of enactment of 
15
this Act. 
16
(2) SUBSEQUENT
PAYMENTS.—The Secretary 
17
shall pay to eligible grantees additional amounts in 
18
tranches up to the full amount of each such eligible 
19
grantee’s total allocation in accordance with a proce-
20
dure established by the Secretary, provided that any 
21
such procedure established by the Secretary shall re-
22
quire that an eligible grantee must have obligated 
23
not less than 75 percent of the funds already dis-
24

212 
•HR 1319 EH
bursed by the Secretary pursuant to this section 
1
prior to disbursement of additional amounts. 
2
(d) USE OF FUNDS.— 
3
(1) IN
GENERAL.—An eligible grantee shall 
4
only use the funds provided from payments made 
5
under this section as follows: 
6
(A) FINANCIAL ASSISTANCE.— 
7
(i) IN
GENERAL.—Subject to clause 
8
(ii) of this subparagraph, funds received by 
9
an eligible grantee from payments made 
10
under this section shall be used to provide 
11
financial assistance to eligible households, 
12
not to exceed 18 months, including the 
13
payment of— 
14
(I) rent; 
15
(II) rental arrears; 
16
(III) utilities and home energy 
17
costs; 
18
(IV) utilities and home energy 
19
costs arrears; and 
20
(V) other expenses related to 
21
housing, as defined by the Secretary. 
22
(ii) 
LIMITATION.—The 
aggregate 
23
amount of financial assistance an eligible 
24
household may receive under this section, 
25

213 
•HR 1319 EH
when combined with financial assistance 
1
provided under section 501 of subtitle A of 
2
title V of division N of the Consolidated 
3
Appropriations Act, 2021 (Public Law 
4
116–260), shall not exceed 18 months. 
5
(B) HOUSING STABILITY SERVICES.—Not 
6
more than 10 percent of funds received by an 
7
eligible grantee from payments made under this 
8
section may be used to provide case manage-
9
ment and other services intended to help keep 
10
households stably housed. 
11
(C) ADMINISTRATIVE
COSTS.—Not more 
12
than 15 percent of the total amount paid to an 
13
eligible grantee under this section may be used 
14
for administrative costs attributable to pro-
15
viding financial assistance, housing stability 
16
services, and other affordable rental housing 
17
and eviction prevention activities, including for 
18
data collection and reporting requirements re-
19
lated to such funds. 
20
(D) OTHER AFFORDABLE RENTAL HOUS-
21
ING AND EVICTION PREVENTION ACTIVITIES.— 
22
An eligible grantee may use any funds from 
23
payments made under this section that are un-
24
obligated on October 1, 2022, for purposes in 
25

214 
•HR 1319 EH
addition to those specified in this paragraph, 
1
provided that— 
2
(i) such other purposes are affordable 
3
housing purposes, as defined by the Sec-
4
retary, serving very low-income families (as 
5
such term is defined in section 3(b) of the 
6
United States Housing Act of 1937 (42 
7
U.S.C. 1437a(b))); and 
8
(ii) prior to obligating any funds for 
9
such purposes, the eligible grantee has ob-
10
ligated not less than 75 percent of the 
11
total funds allocated to such eligible grant-
12
ee in accordance with this section. 
13
(2) DISTRIBUTION OF ASSISTANCE.—Amounts 
14
appropriated under subsection (a)(1) of this section 
15
shall be subject to the same terms and conditions 
16
that apply under paragraph (4) of section 501(c) of 
17
subtitle A of title V of division N of the Consolidated 
18
Appropriations Act, 2021 (Public Law 116–260) to 
19
amounts appropriated under subsection (a)(1) of 
20
such section 501. 
21
(e) REALLOCATION OF FUNDS.— 
22
(1) IN GENERAL.—Beginning March 31, 2022, 
23
the Secretary shall reallocate funds allocated to eligi-
24
ble grantees in accordance with subsection (b) but 
25

215 
•HR 1319 EH
not yet paid in accordance with subsection (c)(2) ac-
1
cording to a procedure established by the Secretary. 
2
(2) ELIGIBILITY FOR REALLOCATED FUNDS.— 
3
The Secretary shall require an eligible grantee to 
4
have obligated 50 percent of the total amount of 
5
funds allocated to such eligible grantee under sub-
6
section (b) to be eligible to receive funds reallocated 
7
under paragraph (1) of this subsection. 
8
(3) PAYMENT OF REALLOCATED FUNDS BY THE 
9
SECRETARY.—The Secretary shall pay to each eligi-
10
ble grantee eligible for a payment of reallocated 
11
funds described in paragraph (2) of this subsection 
12
the amount allocated to such eligible grantee in ac-
13
cordance with the procedure established by the Sec-
14
retary in accordance with paragraph (2) of this sub-
15
section. 
16
(4) USE
OF
REALLOCATED
FUNDS.—Eligible 
17
grantees may use any funds received in accordance 
18
with this subsection only for purposes specified in 
19
paragraph (1) of subsection (d). 
20
(f) DEFINITIONS.—In this section: 
21
(1) ELIGIBLE
GRANTEE.—The term ‘‘eligible 
22
grantee’’ means any of the following: 
23
(A) The 50 States of the United States 
24
and the District of Columbia. 
25

216 
•HR 1319 EH
(B) A unit of local government (as defined 
1
in paragraph (5)). 
2
(C) The Commonwealth of Puerto Rico, 
3
the United States Virgin Islands, Guam, the 
4
Commonwealth of the Northern Mariana Is-
5
lands, and American Samoa. 
6
(2) ELIGIBLE HOUSEHOLD.—The term ‘‘eligible 
7
household’’ means a household of 1 or more individ-
8
uals who are obligated to pay rent on a residential 
9
dwelling and with respect to which the eligible grant-
10
ee involved determines that— 
11
(A) 1 or more individuals within the house-
12
hold has— 
13
(i) qualified for unemployment bene-
14
fits; or 
15
(ii) experienced a reduction in house-
16
hold income, incurred significant costs, or 
17
experienced other financial hardship during 
18
or due, directly or indirectly, to the 
19
coronavirus pandemic; 
20
(B) 1 or more individuals within the 
21
household can demonstrate a risk of experi-
22
encing homelessness or housing instability; and 
23
(C) the household is a low-income family 
24
(as such term is defined in section 3(b) of the 
25

217 
•HR 1319 EH
United States Housing Act of 1937 (42 U.S.C. 
1
1437a(b)). 
2
(3) INSPECTOR GENERAL.—The term ‘‘Inspec-
3
tor General’’ means the Inspector General of the De-
4
partment of the Treasury. 
5
(4) SECRETARY.—The term ‘‘Secretary’’ means 
6
the Secretary of the Treasury. 
7
(5) UNIT OF LOCAL GOVERNMENT.—The term 
8
‘‘unit of local government’’ has the meaning given 
9
such term in section 501 of subtitle A of title V of 
10
division N of the Consolidated Appropriations Act, 
11
2021 (Public Law 116–260). 
12
(g) AVAILABILITY.—Funds provided to an eligible 
13
grantee under a payment made under this section shall 
14
remain available through September 30, 2025. 
15
(h) EXTENSION OF AVAILABILITY UNDER PROGRAM 
16
FOR EXISTING FUNDING.—Paragraph (1) of section 
17
501(e) of subtitle A of title V of division N of the Consoli-
18
dated Appropriations Act, 2021 (Public Law 116–260) is 
19
amended by striking ‘‘December 31, 2021’’ and inserting 
20
‘‘September 30, 2022’’. 
21
SEC. 4102. EMERGENCY HOUSING VOUCHERS. 
22
(a) APPROPRIATION.—In addition to amounts other-
23
wise available, there is appropriated to the Secretary of 
24
Housing and Urban Development (in this section referred 
25

218 
•HR 1319 EH
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 
1
money in the Treasury not otherwise appropriated, 
2
$5,000,000,000, to remain available until September 30, 
3
2030, for— 
4
(1) incremental emergency vouchers under sub-
5
section (b); 
6
(2) renewals of the vouchers under subsection 
7
(b); 
8
(3) fees for the costs of administering vouchers 
9
under subsection (b) and other eligible expenses de-
10
fined by notice to prevent, prepare, and respond to 
11
coronavirus to facilitate the leasing of the emergency 
12
vouchers, such as security deposit assistance and 
13
other costs related to retention and support of par-
14
ticipating owners; and 
15
(4) adjustments in the calendar year 2021 sec-
16
tion 8 renewal funding allocation, including main-
17
stream vouchers, for public housing agencies that ex-
18
perience a significant increase in voucher per-unit 
19
costs due to extraordinary circumstances or that, de-
20
spite taking reasonable cost savings measures, would 
21
otherwise be required to terminate rental assistance 
22
for families as a result of insufficient funding. 
23
(b) EMERGENCY VOUCHERS.— 
24

219 
•HR 1319 EH
(1) IN GENERAL.—The Secretary shall provide 
1
emergency rental assistance vouchers under sub-
2
section (a), which shall be tenant-based rental assist-
3
ance under section 8(o) of the United States Hous-
4
ing Act of 1937 (42 U.S.C. 1437f(o)). 
5
(2) QUALIFYING INDIVIDUALS OR FAMILIES DE-
6
FINED.—For the purposes of this section, qualifying 
7
individuals or families are those who are— 
8
(A) homeless (as such term is defined in 
9
section 103(a) of the McKinney-Vento Home-
10
less Assistance Act (42 U.S.C. 11302(a)); 
11
(B) at risk of homelessness (as such term 
12
is defined in section 401(1) of the McKinney- 
13
Vento Homeless Assistance Act (42 U.S.C. 
14
11360(1))); 
15
(C) fleeing, or attempting to flee, domestic 
16
violence, dating violence, sexual assault, stalk-
17
ing, or human trafficking, as defined by the 
18
Secretary; or 
19
(D) recently homeless, as determined by 
20
the Secretary, and for whom providing rental 
21
assistance will prevent the family’s homeless-
22
ness or having high risk of housing instability. 
23
(3) ALLOCATION.—The Secretary shall notify 
24
public housing agencies of the number of emergency 
25

220 
•HR 1319 EH
vouchers provided under this section to be allocated 
1
to the agency not later than 60 days after the date 
2
of the enactment of this Act, in accordance with a 
3
formula that includes public housing agency capacity 
4
and ensures geographic diversity, including with re-
5
spect to rural areas, among public housing agencies 
6
administering the Housing Choice Voucher program. 
7
(4) TERMS AND CONDITIONS.— 
8
(A) ELECTION TO ADMINISTER.—The Sec-
9
retary shall establish a procedure for public 
10
housing agencies to accept or decline the emer-
11
gency vouchers allocated to the agency in ac-
12
cordance with the formula under subparagraph 
13
(3). 
14
(B) FAILURE TO USE VOUCHERS PROMPT-
15
LY.—If a public housing agency fails to lease 
16
its authorized vouchers under subsection (b) on 
17
behalf of eligible families within a reasonable 
18
period of time, the Secretary may revoke and 
19
redistribute any unleased vouchers and associ-
20
ated funds, including administrative fees and 
21
costs referred to in subsection (a)(3), to other 
22
public housing agencies according to the for-
23
mula under paragraph (3). 
24

221 
•HR 1319 EH
(5) WAIVERS
AND
ALTERNATIVE
REQUIRE-
1
MENTS.—The Secretary may waive or specify alter-
2
native requirements for any provision of the United 
3
States Housing Act of 1937 (42 U.S.C. 1437 et 
4
seq.) or regulation applicable to such statute other 
5
than requirements related to fair housing, non-
6
discrimination, labor standards, and the environ-
7
ment, upon a finding that the waiver or alternative 
8
requirement is necessary to expedite or facilitate the 
9
use of amounts made available in this section. 
10
(6) TERMINATION OF VOUCHERS UPON TURN-
11
OVER.—After September 30, 2023, a public housing 
12
agency may not reissue any vouchers made available 
13
under this section when assistance for the family as-
14
sisted ends. 
15
(c) TECHNICAL ASSISTANCE AND OTHER COSTS.— 
16
The Secretary may use not more $20,000,000 of the 
17
amounts made available under this section for the costs 
18
to the Secretary of administering and overseeing the im-
19
plementation of this section and the Housing Choice 
20
Voucher program generally, including information tech-
21
nology, financial reporting, and other costs. Of the 
22
amounts set aside under this subsection, the Secretary 
23
may use not more than $10,000,000, without competition, 
24
to make new awards or increase prior awards to existing 
25

222 
•HR 1319 EH
technical assistance providers to provide an immediate in-
1
crease in capacity building and technical assistance to 
2
public housing agencies. 
3
(d) IMPLEMENTATION.—The Secretary may imple-
4
ment the provisions of this section by notice. 
5
SEC. 4103. EMERGENCY ASSISTANCE FOR RURAL HOUSING. 
6
In addition to amounts otherwise available, there is 
7
appropriated to the Secretary of Agriculture for fiscal year 
8
2021, out of any money in the Treasury not otherwise ap-
9
propriated, $100,000,000, to remain available until Sep-
10
tember 30, 2022, to provide grants under section 
11
521(a)(2) of the Housing Act of 1949 or agreements en-
12
tered into in lieu of debt forgiveness or payments for eligi-
13
ble households as authorized by section 502(c)(5)(D) of 
14
the Housing Act of 1949, for temporary adjustment of in-
15
come losses for residents of housing financed or assisted 
16
under section 514, 515, or 516 of the Housing Act of 
17
1949 who have experienced income loss but are not cur-
18
rently receiving Federal rental assistance. 
19
SEC. 4104. HOUSING ASSISTANCE AND SUPPORTIVE SERV-
20
ICES PROGRAMS FOR NATIVE AMERICANS. 
21
(a) APPROPRIATION.—In addition to amounts other-
22
wise available, there is appropriated to the Secretary of 
23
Housing and Urban Development (in this section referred 
24
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 
25

223 
•HR 1319 EH
money in the Treasury not otherwise appropriated, 
1
$750,000,000, to remain available until September 30, 
2
2025, to prevent, prepare for, and respond to coronavirus, 
3
for activities and assistance authorized under title I of the 
4
Native American Housing Assistance and Self-Determina-
5
tion Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), 
6
under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), 
7
and under section 106(a)(1) of the Housing and Commu-
8
nity Development Act of 1974 with respect to Indian 
9
tribes (42 U.S.C. 5301 et seq.), which shall be made avail-
10
able as follows: 
11
(1) HOUSING
BLOCK
GRANTS.—$455,000,000 
12
shall be available for the Native American Housing 
13
Block Grants and Native Hawaiian Housing Block 
14
Grant programs, as authorized under titles I and 
15
VIII of NAHASDA, subject to the following terms 
16
and conditions: 
17
(A) FORMULA.—Of the amounts made 
18
available under this paragraph, $450,000,000 
19
shall be for grants under title I of NAHASDA 
20
and shall be distributed according to the same 
21
funding formula used in fiscal year 2021. 
22
(B) NATIVE HAWAIIANS.—Of the amounts 
23
made 
available 
under 
this 
paragraph, 
24

224 
•HR 1319 EH
$5,000,000 shall be for grants under title VIII 
1
of NAHASDA. 
2
(C) USE.—Amounts made available under 
3
this paragraph shall be used by recipients to 
4
prevent, 
prepare 
for, 
and 
respond 
to 
5
coronavirus, including to maintain normal oper-
6
ations and fund eligible affordable housing ac-
7
tivities under NAHASDA during the period 
8
that the program is impacted by coronavirus. In 
9
addition, amounts made available under sub-
10
paragraph (B) shall be used to provide rental 
11
assistance to eligible Native Hawaiian families 
12
both on and off the Hawaiian Home Lands. 
13
(D) TIMING
OF
OBLIGATIONS.—Amounts 
14
made available under this paragraph shall be 
15
used, as necessary, to cover or reimburse allow-
16
able costs to prevent, prepare for, and respond 
17
to coronavirus that are incurred by a recipient, 
18
including for costs incurred as of January 21, 
19
2020. 
20
(E) WAIVERS OR ALTERNATIVE REQUIRE-
21
MENTS.—The Secretary may waive or specify 
22
alternative requirements for any provision of 
23
NAHASDA (25 U.S.C. 4101 et seq.) or regula-
24
tion applicable to the Native American Housing 
25

225 
•HR 1319 EH
Block Grant or Native Hawaiian Housing Block 
1
Grant program other than requirements related 
2
to fair housing, nondiscrimination, labor stand-
3
ards, and the environment, upon a finding that 
4
the waiver or alternative requirement is nec-
5
essary to expedite or facilitate the use of 
6
amounts made available under this paragraph. 
7
(F) UNOBLIGATED
AMOUNTS.—Amounts 
8
made available under this paragraph which are 
9
not accepted, are voluntarily returned, or other-
10
wise recaptured for any reason shall be used to 
11
fund grants under paragraph (2). 
12
(2) INDIAN COMMUNITY DEVELOPMENT BLOCK 
13
GRANTS.—$280,000,000 shall be available for grants 
14
under title I of the Housing and Community Devel-
15
opment Act of 1974, subject to the following terms 
16
and conditions: 
17
(A) USE.—Amounts made available under 
18
this paragraph shall be used, without competi-
19
tion, for emergencies that constitute imminent 
20
threats to health and safety and are designed to 
21
prevent, 
prepare 
for, 
and 
respond 
to 
22
coronavirus. 
23
(B) PLANNING.—Not to exceed 20 percent 
24
of any grant made with funds made available 
25

226 
•HR 1319 EH
under this paragraph shall be expended for 
1
planning and management development and ad-
2
ministration. 
3
(C) TIMING
OF
OBLIGATIONS.—Amounts 
4
made available under this paragraph shall be 
5
used, as necessary, to cover or reimburse allow-
6
able costs to prevent, prepare for, and respond 
7
to coronavirus incurred by a recipient, including 
8
for costs incurred as of January 21, 2020. 
9
(D) INAPPLICABILITY OF PUBLIC SERVICES 
10
CAP.—Indian tribes may use up to 100 percent 
11
of any grant from amounts made available 
12
under this paragraph for public services activi-
13
ties to prevent, prepare for, and respond to 
14
coronavirus. 
15
(E) WAIVERS OR ALTERNATIVE REQUIRE-
16
MENTS.—The Secretary may waive or specify 
17
alternative requirements for any provision of 
18
title I of the Housing and Community Develop-
19
ment Act of 1974 (42 U.S.C. 5301 et seq.) or 
20
regulation applicable to the Indian Community 
21
Development Block Grant program other than 
22
requirements related to fair housing, non-
23
discrimination, labor standards, and the envi-
24
ronment, upon a finding that the waiver or al-
25

227 
•HR 1319 EH
ternative requirement is necessary to expedite 
1
or facilitate the use of amounts made available 
2
under this paragraph. 
3
(3) 
TECHNICAL
ASSISTANCE.—$10,000,000 
4
shall be used, without competition, to make new 
5
awards or increase prior awards to existing technical 
6
assistance providers to provide an immediate in-
7
crease in training and technical assistance to Indian 
8
tribes, Indian housing authorities, tribally des-
9
ignated housing entities, and recipients under title 
10
VIII of NAHASDA for activities under this section. 
11
(4) OTHER COSTS.—$5,000,000 shall be used 
12
for the administrative costs to oversee and admin-
13
ister the implementation of this section, and pay for 
14
associated information technology, financial report-
15
ing, and other costs. 
16
SEC. 4105. HOUSING COUNSELING. 
17
(a) APPROPRIATION.—In addition to amounts other-
18
wise available, there is appropriated to the Neighborhood 
19
Reinvestment Corporation (in this section referred to as 
20
the ‘‘Corporation’’) for fiscal year 2021, out of any money 
21
in 
the 
Treasury 
not 
otherwise 
appropriated, 
22
$100,000,000, to remain available until September 30, 
23
2025, for grants to housing counseling intermediaries ap-
24
proved by the Department of Housing and Urban Devel-
25

228 
•HR 1319 EH
opment, 
State 
housing 
finance 
agencies, 
and 
1
NeighborWorks organizations for providing housing coun-
2
seling services, as authorized under the Neighborhood Re-
3
investment Corporation Act (42 U.S.C. 8101-8107) and 
4
consistent with the discretion set forth in section 
5
606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design 
6
and administer grant programs. Of the grant funds made 
7
available under this subsection, not less than 40 percent 
8
shall be provided to counseling organizations that— 
9
(1) target housing counseling services to minor-
10
ity and low-income populations facing housing insta-
11
bility; or 
12
(2) provide housing counseling services in 
13
neighborhoods having high concentrations of minor-
14
ity and low-income populations. 
15
(b) LIMITATION.—The aggregate amount provided to 
16
NeighborWorks organizations under this section shall not 
17
exceed 15 percent of the total of grant funds made avail-
18
able by subsection (a). 
19
(c) ADMINISTRATION
AND OVERSIGHT.—The Cor-
20
poration may retain a portion of the amounts provided 
21
under this section, in a proportion consistent with its 
22
standard rate for program administration in order to cover 
23
its expenses related to program administration and over-
24
sight. 
25

229 
•HR 1319 EH
(d) HOUSING COUNSELING SERVICES DEFINED.— 
1
For the purposes of this section, the term ‘‘housing coun-
2
seling services’’ means— 
3
(1) housing counseling provided directly to 
4
households facing housing instability, such as evic-
5
tion, default, foreclosure, loss of income, or home-
6
lessness; 
7
(2) education, outreach, training, technology 
8
upgrades, and other program related support; and 
9
(3) operational oversight funding for grantees 
10
and subgrantees that receive funds under this sec-
11
tion. 
12
SEC. 4106. HOMELESSNESS ASSISTANCE AND SUPPORTIVE 
13
SERVICES PROGRAM. 
14
(a) APPROPRIATION.—In addition to amounts other-
15
wise available, there is appropriated to the Secretary of 
16
Housing and Urban Development (in this section referred 
17
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 
18
money in the Treasury not otherwise appropriated, 
19
$5,000,000,000, to remain available until September 30, 
20
2025, except that amounts authorized under subsection 
21
(d)(3) shall remain available until September 30, 2029, 
22
for assistance under title II of the Cranston-Gonzalez Na-
23
tional Affordable Housing Act (42 U.S.C. 12721 et seq.) 
24

230 
•HR 1319 EH
for the following activities to primarily benefit qualifying 
1
individuals or families: 
2
(1) Tenant-based rental assistance. 
3
(2) The development and support of affordable 
4
housing pursuant to section 212(a) of the Cranston- 
5
Gonzalez National Affordable Housing Act (42 
6
U.S.C. 12742(a)) (‘‘the Act’’ herein). 
7
(3) Supportive services to qualifying individuals 
8
or families not already receiving such supportive 
9
services, including— 
10
(A) activities listed in section 401(29) of 
11
the McKinney-Vento Homeless Assistance Act 
12
(42 U.S.C. 11360(29)); 
13
(B) housing counseling; and 
14
(C) homeless prevention services. 
15
(4) The acquisition and development of non- 
16
congregate shelter units, all or a portion of which 
17
may— 
18
(A) be converted to permanent affordable 
19
housing; 
20
(B) be used as emergency shelter under 
21
subtitle B of title IV of the McKinney-Vento 
22
Homeless Assistance Act (42 U.S.C. 11371- 
23
11378); 
24

231 
•HR 1319 EH
(C) be converted to permanent housing 
1
under subtitle C of title IV of the McKinney- 
2
Vento Homeless Assistance Act (42 U.S.C. 
3
11381-11389); or 
4
(D) remain as non-congregate shelter 
5
units. 
6
(b) QUALIFYING INDIVIDUALS
OR FAMILIES DE-
7
FINED.—For the purposes of this section, qualifying indi-
8
viduals or families are those who are— 
9
(1) homeless, as defined in section 103(a) of 
10
the McKinney-Vento Homeless Assistance Act (42 
11
U.S.C. 11302(a)); 
12
(2) at-risk of homelessness, as defined in sec-
13
tion 401(1) of the McKinney-Vento Homeless Assist-
14
ance Act (42 U.S.C. 11360(1)); 
15
(3) fleeing, or attempting to flee, domestic vio-
16
lence, dating violence, sexual assault, stalking, or 
17
human trafficking, as defined by the Secretary; 
18
(4) in other populations where providing sup-
19
portive services or assistance under section 212(a) of 
20
the Act (42 U.S.C. 12742(a)) would prevent the 
21
family’s homelessness or would serve those with the 
22
greatest risk of housing instability; or 
23

232 
•HR 1319 EH
(5) veterans and families that include a veteran 
1
family member that meet one of the preceding cri-
2
teria. 
3
(c) TERMS AND CONDITIONS.— 
4
(1) FUNDING RESTRICTIONS.—The cost limits 
5
in section 212(e) (42 U.S.C. 12742(e)), the commit-
6
ment requirements in section 218(g) (42 U.S.C. 
7
12748(g)), the matching requirements in section 220 
8
(42 U.S.C. 12750), and the set-aside for housing de-
9
veloped, sponsored, or owned by community housing 
10
development organizations required in section 231 of 
11
the Act (42 U.S.C. 12771) shall not apply for 
12
amounts made available in this section. 
13
(2) ADMINISTRATIVE COSTS.— Notwithstanding 
14
sections 212(c) and (d)(1) of the Act (42 U.S.C. 
15
12742(c) and (d)(1)), of the funds made available in 
16
this section for carrying out activities authorized in 
17
this section, a grantee may use up to fifteen percent 
18
of its allocation for administrative and planning 
19
costs. 
20
(3) OPERATING
EXPENSES.—Notwithstanding 
21
sections 212(a) and (g) of the Act (42 U.S.C. 
22
12742(a) and (g)), a grantee may use up to an addi-
23
tional five percent of its allocation for the payment 
24
of operating expenses of community housing develop-
25

233 
•HR 1319 EH
ment organizations and nonprofit organizations car-
1
rying out activities authorized under this section, 
2
but only if— 
3
(A) such funds are used to develop the ca-
4
pacity of the community housing development 
5
organization or nonprofit organization in the ju-
6
risdiction or insular area to carry out activities 
7
authorized under this section; and 
8
(B) the community housing development 
9
organization or nonprofit organization complies 
10
with the limitation on assistance in section 
11
234(b) of the Act (42 U.S.C. 12774(b)). 
12
(4) CONTRACTING.—A grantee, when con-
13
tracting with service providers engaged directly in 
14
the provision of services under paragraph (a)(3), 
15
shall, to the extent practicable, enter into contracts 
16
in amounts that cover the actual total program costs 
17
and administrative overhead to provide the services 
18
contracted. 
19
(d) ALLOCATION.— 
20
(1) FORMULA
ASSISTANCE.—Except as pro-
21
vided in paragraphs (2) and (3), the Secretary shall 
22
allocate amounts made available under this section 
23
pursuant to section 217 of the Act (42 U.S.C. 
24
12747) to grantees that received allocations pursu-
25

234 
•HR 1319 EH
ant to that same formula in fiscal year 2021, and 
1
shall make such allocations within 30 days of enact-
2
ment of this Act. 
3
(2) 
TECHNICAL
ASSISTANCE.—Up 
to 
4
$25,000,000 of the amounts made available under 
5
this section shall be used, without competition, to 
6
make new awards or increase prior awards to exist-
7
ing technical assistance providers to provide an im-
8
mediate increase in capacity building and technical 
9
assistance available to any grantees implementing 
10
activities or projects consistent with this section. 
11
(3) OTHER COSTS.—Up to $50,000,000 of the 
12
amounts made available under this section shall be 
13
used for the administrative costs to oversee and ad-
14
minister implementation of this section and the 
15
HOME program generally, including information 
16
technology, financial reporting, and other costs. 
17
(4) WAIVERS
OR
ALTERNATIVE
REQUIRE-
18
MENTS.—The Secretary may waive or specify alter-
19
native requirements for any provision of the Cran-
20
ston-Gonzalez National Affordable Housing Act (42 
21
U.S.C. 12701 et seq.) and titles I and IV of the 
22
McKinney-Vento Homelessness Act (42 U.S.C. 
23
11301 et seq., 11360 et seq.) or regulation for the 
24
administration of the amounts made available under 
25

235 
•HR 1319 EH
this section other than requirements related to fair 
1
housing, nondiscrimination, labor standards, and the 
2
environment, upon a finding that the waiver or alter-
3
native requirement is necessary to expedite or facili-
4
tate the use of amounts made available under this 
5
section. 
6
SEC. 4107. HOMEOWNER ASSISTANCE FUND. 
7
(a) APPROPRIATION.—In addition to amounts other-
8
wise available, there is appropriated to the Secretary of 
9
the Treasury for the Homeowner Assistance Fund estab-
10
lished under subsection (c) for fiscal year 2021, out of 
11
any money in the Treasury not otherwise appropriated, 
12
$9,961,000,000, to remain available until September 30, 
13
2025, for qualified expenses that meet the purposes speci-
14
fied under subsection (c) and expenses described in sub-
15
section (d)(1). 
16
(b) DEFINITIONS.—In this section: 
17
(1) CONFORMING LOAN LIMIT.—The term ‘‘con-
18
forming loan limit’’ means the applicable limitation 
19
governing the maximum original principal obligation 
20
of a mortgage secured by a single-family residence, 
21
a mortgage secured by a 2-family residence, a mort-
22
gage secured by a 3-family residence, or a mortgage 
23
secured by a 4-family residence, as determined and 
24
adjusted annually under section 302(b)(2) of the 
25

236 
•HR 1319 EH
Federal National Mortgage Association Charter Act 
1
(12 U.S.C. 1717(b)(2)) and section 305(a)(2) of the 
2
Federal Home Loan Mortgage Corporation Act (12 
3
U.S.C. 1454(a)(2)). 
4
(2) DWELLING.—The term ‘‘dwelling’’ means 
5
any building, structure, or portion thereof which is 
6
occupied as, or designed or intended for occupancy 
7
as, a residence by one or more individuals. 
8
(3) ELIGIBLE ENTITY.—The term ‘‘eligible enti-
9
ty’’ means— 
10
(A) a State; or 
11
(B) any entity eligible for payment under 
12
subsection (f). 
13
(4) MORTGAGE.—The term ‘‘mortgage’’ means 
14
any credit transaction— 
15
(A) that is secured by a mortgage, deed of 
16
trust, or other consensual security interest on a 
17
principal residence of a borrower that is (i) a 1- 
18
to 4-unit dwelling, or (ii) residential real prop-
19
erty that includes a 1- to 4-unit dwelling; and 
20
(B) the unpaid principal balance of which 
21
was, at the time of origination, not more than 
22
the conforming loan limit. 
23

237 
•HR 1319 EH
(5) FUND.—The term ‘‘Fund’’ means the 
1
Homeowner Assistance Fund established under sub-
2
section (c). 
3
(6) SECRETARY.—The term ‘‘Secretary’’ means 
4
the Secretary of the Treasury. 
5
(7) SOCIALLY AND ECONOMICALLY DISADVAN-
6
TAGED INDIVIDUAL.—The term ‘‘socially and eco-
7
nomically disadvantaged individual’’ means an indi-
8
vidual who is a socially disadvantaged individual or 
9
an economically disadvantaged individual, as such 
10
terms are defined, respectively, under section 8 of 
11
the Small Business Act (15 U.S.C. 637) and the 
12
regulations thereunder. 
13
(8) STATE.—The term ‘‘State’’ means any 
14
State of the United States, the District of Columbia, 
15
the Commonwealth of Puerto Rico, Guam, American 
16
Samoa, the United States Virgin Islands, and the 
17
Commonwealth of the Northern Mariana Islands. 
18
(c) ESTABLISHMENT OF FUND.— 
19
(1) ESTABLISHMENT; QUALIFIED EXPENSES.— 
20
There is established in the Department of the Treas-
21
ury a Homeowner Assistance Fund to mitigate fi-
22
nancial hardships associated with the coronavirus 
23
pandemic by providing such funds as are appro-
24
priated by subsection (a) to eligible entities for the 
25

238 
•HR 1319 EH
purpose of preventing homeowner mortgage delin-
1
quencies, defaults, foreclosures, loss of utilities or 
2
home energy services, and displacements of home-
3
owners experiencing financial hardship after Janu-
4
ary 21, 2020, through qualified expenses related to 
5
mortgages and housing, which include— 
6
(A) mortgage payment assistance; 
7
(B) financial assistance to allow a home-
8
owner to reinstate a mortgage or to pay other 
9
housing related costs related to a period of for-
10
bearance, delinquency, or default; 
11
(C) principal reduction; 
12
(D) facilitating interest rate reductions; 
13
(E) payment assistance for— 
14
(i) utilities, including electric, gas, 
15
home energy, and water; 
16
(ii) 
internet 
service, 
including 
17
broadband internet access service, as de-
18
fined in section 8.1(b) of title 47, Code of 
19
Federal Regulations (or any successor reg-
20
ulation); 
21
(iii) homeowner’s insurance, flood in-
22
surance, and mortgage insurance; and 
23

239 
•HR 1319 EH
(iv) homeowner’s association, condo-
1
minium 
association 
fees, 
or 
common 
2
charges; 
3
(F) reimbursement of funds expended by a 
4
State, local government, or designated entity 
5
under subsection (e) during the period begin-
6
ning on January 21, 2020, and ending on the 
7
date that the first funds are disbursed by the 
8
eligible entity under the Homeowner Assistance 
9
Fund, for the purpose of providing housing or 
10
utility payment assistance to individuals or oth-
11
erwise providing funds to prevent foreclosure or 
12
eviction of a homeowner or tenant or prevent 
13
mortgage delinquency or loss of housing or util-
14
ities as a response to the coronavirus disease 
15
(COVID) pandemic; and 
16
(G) any other assistance to promote hous-
17
ing stability for homeowners, including pre-
18
venting eviction, mortgage delinquency or de-
19
fault, foreclosure, or the loss of utility or home 
20
energy services, as determined by the Secretary. 
21
(2) TARGETING.—Not less than 60 percent of 
22
amounts made to each eligible entity allocated 
23
amounts under subsection (d) or (f) shall be used 
24
for qualified expenses that assist homeowners having 
25

240 
•HR 1319 EH
incomes equal to or less than 100 percent of the 
1
area median income for their household size or equal 
2
to or less than 100 percent of the median income for 
3
the United States, as determined by the Secretary of 
4
Housing and Urban Development, whichever is 
5
greater. The eligible entity shall prioritize remaining 
6
funds to socially and economically disadvantaged in-
7
dividuals. 
8
(d) ALLOCATION OF FUNDS.— 
9
(1) ADMINISTRATION.—Of any amounts made 
10
available under this section, the Secretary shall re-
11
serve— 
12
(A) to the Department of the Treasury, an 
13
amount not to exceed $40,000,000 to admin-
14
ister and oversee the Fund, and to provide tech-
15
nical assistance to eligible entities for the cre-
16
ation and implementation of State and tribal 
17
programs to administer assistance from the 
18
Fund; and 
19
(B) to the Inspector General of the De-
20
partment of the Treasury, an amount to not ex-
21
ceed $2,600,000 for oversight of the program 
22
under this section. 
23
(2) FOR
STATES.—After the application of 
24
paragraphs (1), (4), and (5) of this subsection and 
25

241 
•HR 1319 EH
subject to paragraph (3) of this subsection, the Sec-
1
retary shall allocate the remaining funds available 
2
within the Homeowner Assistance Fund to each 
3
State of the United States, the District of Columbia, 
4
and the Commonwealth of Puerto Rico based on 
5
homeowner need, for such State relative to all States 
6
of the United States, the District of Columbia, and 
7
the Commonwealth of Puerto Rico, as of the date of 
8
the enactment of this Act, which is determined by— 
9
(A) the average number of unemployed in-
10
dividuals measured over a period of time not 
11
fewer than 3 months and not more than 12 
12
months; 
13
(B) the total number of mortgagors with— 
14
(i) mortgage payments that are more 
15
than 30 days past due; or 
16
(ii) mortgages in foreclosure. 
17
(3) SMALL STATE MINIMUM.— 
18
(A) IN
GENERAL.—Each State of the 
19
United States, the District of Columbia, and 
20
the Commonwealth of Puerto Rico shall receive 
21
no less than $40,000,000 for the purposes es-
22
tablished in (c). 
23
(B) PRO RATA ADJUSTMENTS.—The Sec-
24
retary shall adjust on a pro rata basis the 
25

242 
•HR 1319 EH
amount of the payments for each State of the 
1
United States, the District of Columbia, and 
2
the Commonwealth of Puerto Rico determined 
3
under this subsection without regard to this 
4
subparagraph to the extent necessary to comply 
5
with the requirements of subparagraph (A). 
6
(4) TERRITORY
SET-ASIDE.—Notwithstanding 
7
any other provision of this section, of the amounts 
8
appropriated under subsection (a), the Secretary 
9
shall reserve $30,000,000 to be disbursed to Guam, 
10
American Samoa, the United States Virgin Islands, 
11
and the Commonwealth of the Northern Mariana Is-
12
lands based on each such territory’s share of the 
13
combined total population of all such territories, as 
14
determined by the Secretary. For the purposes of 
15
this paragraph, population shall be determined based 
16
on the most recent year for which data are available 
17
from the United States Census Bureau. 
18
(5) TRIBAL
SET-ASIDE.—The Secretary shall 
19
allocate funds to any eligible entity designated under 
20
subsection (f) pursuant to the requirements of that 
21
subsection. 
22
(e) DISTRIBUTION OF FUNDS TO STATES.— 
23
(1) IN GENERAL.—The Secretary shall make 
24
payments, beginning not later than 45 days after en-
25

243 
•HR 1319 EH
actment of this Act, from amounts allocated under 
1
subsection (d) to eligible entities that have notified 
2
the Secretary that they request to receive payment 
3
from the Fund and that the eligible entity will use 
4
such payments in compliance with this section. 
5
(2) REALLOCATION.—If a State does not re-
6
quest allocated funds by the 45th day after the date 
7
of enactment of this Act, such State shall not be eli-
8
gible for a payment from the Secretary pursuant to 
9
this section, and the Secretary shall, by the 180th 
10
day after the date of enactment of this Act, reallo-
11
cate any funds that were not requested by such 
12
State among the States that have requested funds 
13
by the 45th day after the date of enactment of this 
14
Act. For any such reallocation of funds, the Sec-
15
retary shall adhere to the requirements of subsection 
16
(d), except for paragraph (1), to the greatest extent 
17
possible, provided that the Secretary shall also take 
18
into consideration in determining such reallocation a 
19
State’s remaining need and a State’s record of using 
20
payments from the Fund to serve homeowners at 
21
disproportionate risk of mortgage default, fore-
22
closure, or displacement, including homeowners hav-
23
ing incomes equal to or less than 100 percent of the 
24
area median income for their household size or 100 
25

244 
•HR 1319 EH
percent of the median income for the United States, 
1
as determined by the Secretary of Housing and 
2
Urban Development, whichever is greater, and mi-
3
nority homeowners. 
4
(f) TRIBAL SET-ASIDE.— 
5
(1) SET-ASIDE.—Notwithstanding any other 
6
provision of this section, of the amounts appro-
7
priated under subsection (a), the Secretary shall use 
8
5 percent to make payments to entities that are eli-
9
gible for payments under clauses (i) and (ii) of sec-
10
tion 501(b)(2)(A) of subtitle A of title V of division 
11
N of the Consolidated Appropriations Act, 2021 
12
(Public Law 116-260) for the purposes described in 
13
subsection (c). 
14
(2) ALLOCATION
AND
PAYMENT.—The Sec-
15
retary shall allocate the funds set aside under para-
16
graph (1) using the allocation formulas described in 
17
clauses (i) and (ii) of section 501(b)(2)(A) of sub-
18
title A of title V of division N of the Consolidated 
19
Appropriations Act, 2021 (Public Law 116-260), 
20
and shall make payments of such amounts beginning 
21
no later than 45 days after enactment of this Act to 
22
entities eligible for payment under clauses (i) and 
23
(ii) of section 501(b)(2)(A) of subtitle A of title V 
24
of division N of the Consolidated Appropriations 
25

245 
•HR 1319 EH
Act, 2021 (Public Law 116-260) that notify the Sec-
1
retary that they request to receive payments allo-
2
cated from the Fund by the Secretary for purposes 
3
described under subsection (c) and will use such 
4
payments in compliance with this section. 
5
(3) ADJUSTMENT.—Allocations provided under 
6
this subsection may be further adjusted as provided 
7
by section 501(b)(2)(B) of subtitle A of title V of di-
8
vision N of the Consolidated Appropriations Act, 
9
2021 (Public Law 116-260). 
10
SEC. 4108. RELIEF MEASURES FOR SECTION 502 AND 504 DI-
11
RECT LOAN BORROWERS. 
12
(a) APPROPRIATION.—In addition to amounts other-
13
wise available, there is appropriated to the Secretary of 
14
Agriculture for fiscal year 2021, out of any money in the 
15
Treasury not otherwise appropriated, $39,000,000, to re-
16
main available until September 30, 2023, for direct loans 
17
made under sections 502 and 504 of the Housing Act of 
18
1949 (42 U.S.C. 1472, 1474). 
19
(b) ADMINISTRATIVE
EXPENSES.—The Secretary 
20
may use not more than 3 percent of the amounts appro-
21
priated under this section for administrative purposes. 
22
SEC. 4109. FAIR HOUSING ACTIVITIES. 
23
(a) APPROPRIATION.—In addition to amounts other-
24
wise available, there is appropriated to the Secretary of 
25

246 
•HR 1319 EH
Housing and Urban Development (in this section referred 
1
to as the ‘‘Secretary’’) for fiscal year 2021, out of any 
2
money in the Treasury not otherwise appropriated, 
3
$20,000,000, to remain available until September 30, 
4
2023, for the Fair Housing Initiatives Program under sec-
5
tion 561 of the Housing and Community Development Act 
6
of 1987 (42 U.S.C. 3616a) to ensure fair housing organi-
7
zations have additional resources to address fair housing 
8
inquiries, complaints, investigations, and education and 
9
outreach activities, during or relating to the coronavirus 
10
pandemic. 
11
(b) ADMINISTRATIVE
EXPENSES.—The Secretary 
12
may use not more than 3 percent of the amounts appro-
13
priated under this section for administrative purposes. 
14
Subtitle C—Small Business (SSBCI) 
15
SEC. 4201. STATE SMALL BUSINESS CREDIT INITIATIVE. 
16
(a) STATE SMALL BUSINESS CREDIT INITIATIVE.— 
17
(1) IN GENERAL.—The State Small Business 
18
Credit Initiative Act of 2010 (12 U.S.C. 5701 et 
19
seq.) is amended— 
20
(A) in section 3003— 
21
(i) in subsection (b)— 
22
(I) by amending paragraph (1) to 
23
read as follows: 
24

247 
•HR 1319 EH
‘‘(1) IN
GENERAL.—Not later than 30 days 
1
after the date of enactment of subsection (d), the 
2
Secretary shall allocate Federal funds to partici-
3
pating States so that each State is eligible to receive 
4
an amount equal to what the State would receive 
5
under the 2021 allocation, as determined under 
6
paragraph (2).’’; 
7
(II) in paragraph (2)— 
8
(aa) by striking ‘‘2009’’ 
9
each place such term appears 
10
and inserting ‘‘2021’’; 
11
(bb) by striking ‘‘2008’’ 
12
each place such term appears 
13
and inserting ‘‘2020’’; 
14
(cc) in subparagraph (A), by 
15
striking ‘‘The Secretary’’ and in-
16
serting ‘‘With respect to States 
17
other than Tribal governments, 
18
the Secretary’’; 
19
(dd) in subparagraph (C)(i), 
20
by striking ‘‘2007’’ and inserting 
21
‘‘2019’’; and 
22
(ee) by adding at the end 
23
the following: 
24

248 
•HR 1319 EH
‘‘(C) SEPARATE ALLOCATION FOR TRIBAL 
1
GOVERNMENTS.— 
2
‘‘(i) IN
GENERAL.—With respect to 
3
States that are Tribal governments, the 
4
Secretary shall determine the 2021 alloca-
5
tion by allocating $500,000,000 among the 
6
Tribal governments in the proportion the 
7
Secretary determines appropriate, includ-
8
ing with consideration to available employ-
9
ment and economic data regarding each 
10
such Tribal government. 
11
‘‘(ii) NOTICE OF INTENT; TIMING OF 
12
ALLOCATION.—With respect to allocations 
13
to States that are Tribal governments, the 
14
Secretary may— 
15
‘‘(I) require Tribal governments 
16
that individually or jointly wish to 
17
participate in the Program to file a 
18
notice of intent with the Secretary not 
19
later than 30 days after the date of 
20
enactment of subsection (d); and 
21
‘‘(II) notwithstanding paragraph 
22
(1), allocate Federal funds to partici-
23
pating Tribal governments not later 
24

249 
•HR 1319 EH
than 60 days after the date of enact-
1
ment of subsection (d). 
2
‘‘(D) EMPLOYMENT
DATA.—If the Sec-
3
retary determines that employment data with 
4
respect to a State is unavailable from the Bu-
5
reau of Labor Statistics of the Department of 
6
Labor, the Secretary shall consider such other 
7
economic and employment data that is other-
8
wise available for purposes of determining the 
9
employment data of such State.’’; and 
10
(III) by striking paragraph (3); 
11
and 
12
(ii) in subsection (c)— 
13
(I) in paragraph (1)(A)(iii), by 
14
inserting before the period the fol-
15
lowing: ‘‘that have delivered loans or 
16
investments to eligible businesses’’; 
17
and 
18
(II) by amending paragraph (4) 
19
to read as follows: 
20
‘‘(4) 
TERMINATION
OF
AVAILABILITY
OF 
21
AMOUNTS NOT TRANSFERRED.— 
22
‘‘(A) IN GENERAL.—Any portion of a par-
23
ticipating State’s allocated amount that has not 
24
been transferred to the State under this section 
25

250 
•HR 1319 EH
may be deemed by the Secretary to be no longer 
1
allocated to the State and no longer available to 
2
the State and shall be returned to the general 
3
fund of the Treasury or reallocated as described 
4
under subparagraph (B), if— 
5
‘‘(i) the second 1⁄3 of a State’s allo-
6
cated amount has not been transferred to 
7
the State before the end of the end of the 
8
3-year period beginning on the date that 
9
the Secretary approves the State for par-
10
ticipation; or 
11
‘‘(ii) the last 1⁄3 of a State’s allocated 
12
amount has not been transferred to the 
13
State before the end of the end of the 6- 
14
year period beginning on the date that the 
15
Secretary approves the State for participa-
16
tion. 
17
‘‘(B) 
REALLOCATION.—Any 
amount 
18
deemed by the Secretary to be no longer allo-
19
cated to a State and no longer available to such 
20
State under subparagraph (A) may be reallo-
21
cated by the Secretary to other participating 
22
States. In making such a reallocation, the Sec-
23
retary shall not take into account the minimum 
24
allocation 
requirements 
under 
subsection 
25

251 
•HR 1319 EH
(b)(2)(B) or the specific allocation for Tribal 
1
governments 
described 
under 
subsection 
2
(b)(2)(C).’’; 
3
(B) in section 3004(d), by striking ‘‘date 
4
of enactment of this Act’’ each place it appears 
5
and inserting ‘‘date of the enactment of section 
6
3003(d)’’; 
7
(C) in section 3005(b), by striking ‘‘date of 
8
enactment of this Act’’ each place it appears 
9
and inserting ‘‘date of the enactment of section 
10
3003(d)’’; 
11
(D) in section 3006(b)(4), by striking 
12
‘‘date of enactment of this Act’’ and inserting 
13
‘‘date of the enactment of section 3003(d)’’; 
14
(E) in section 3007(b), by striking ‘‘March 
15
31, 2011’’ and inserting ‘‘March 31, 2022’’; 
16
(F) in section 3009, by striking ‘‘date of 
17
enactment of this Act’’ each place it appears 
18
and inserting ‘‘date of the enactment of section 
19
3003(d)’’; and 
20
(G) in section 3011(b), by striking ‘‘date 
21
of the enactment of this Act’’ each place it ap-
22
pears and inserting ‘‘date of the enactment of 
23
section 3003(d)’’. 
24
(2) APPROPRIATION.— 
25

252 
•HR 1319 EH
(A) IN GENERAL.—In addition to amounts 
1
otherwise available, there is hereby appropriated 
2
to the Secretary of the Treasury for fiscal year 
3
2021, out of any money in the Treasury not 
4
otherwise appropriated, $10,000,000,000, to re-
5
main available until expended, to provide sup-
6
port to small businesses responding to and re-
7
covering from the economic effects of the 
8
COVID–19 pandemic, ensure business enter-
9
prises owned and controlled by socially and eco-
10
nomically disadvantaged individuals have access 
11
to credit and investments, provide technical as-
12
sistance to help small businesses applying for 
13
various support programs, and to pay reason-
14
able costs of administering such Initiative. 
15
(B) 
RESCISSION.—With 
respect 
to 
16
amounts 
appropriated 
under 
subparagraph 
17
(A)— 
18
(i) the Secretary of the Treasury shall 
19
complete all disbursements and remaining 
20
obligations before September 30, 2030; 
21
and 
22
(ii) any amounts that remain unex-
23
pended (whether obligated or unobligated) 
24
on September 30, 2030, shall be rescinded 
25

253 
•HR 1319 EH
and deposited into the general fund of the 
1
Treasury. 
2
(b) ADDITIONAL ALLOCATIONS TO SUPPORT BUSI-
3
NESS ENTERPRISES OWNED AND CONTROLLED BY SO-
4
CIALLY AND ECONOMICALLY DISADVANTAGED INDIVID-
5
UALS.—Section 3003 of the State Small Business Credit 
6
Initiative Act of 2010 (12 U.S.C. 5702) is amended by 
7
adding at the end the following: 
8
‘‘(d) ADDITIONAL ALLOCATIONS TO SUPPORT BUSI-
9
NESS ENTERPRISES OWNED AND CONTROLLED BY SO-
10
CIALLY AND ECONOMICALLY DISADVANTAGED INDIVID-
11
UALS.—Of the amounts appropriated for fiscal year 2021 
12
to carry out the Program, the Secretary shall— 
13
‘‘(1) allocate $1,500,000,000 to States from 
14
funds allocated under this section and, by regulation 
15
or other guidance, prescribe Program requirements 
16
that the funds be expended for business enterprises 
17
owned and controlled by socially and economically 
18
disadvantaged individuals; 
19
‘‘(2) allocate such amounts to States based on 
20
the needs of business enterprises owned and con-
21
trolled by socially and economically disadvantaged 
22
individuals, as determined by the Secretary, in each 
23
State, and not subject to the allocation formula de-
24
scribed under subsection (b); 
25

254 
•HR 1319 EH
‘‘(3) oversee the States’ expenditure of these 
1
funds to directly support business enterprises owned 
2
and controlled by socially and economically disadvan-
3
taged individuals; and 
4
‘‘(4) establish a minimum amount of support 
5
that a State shall provide to business enterprises 
6
owned and controlled by socially and economically 
7
disadvantaged individuals. 
8
‘‘(e) INCENTIVE ALLOCATIONS TO SUPPORT BUSI-
9
NESS ENTERPRISES OWNED AND CONTROLLED BY SO-
10
CIALLY AND ECONOMICALLY DISADVANTAGED INDIVID-
11
UALS.—Of the amounts appropriated for fiscal year 2021 
12
to carry out the Program, the Secretary shall set aside 
13
$1,000,000,000 for an incentive program under which the 
14
Secretary shall increase the second 1⁄3 and last 1⁄3 alloca-
15
tions for States that demonstrate robust support, as deter-
16
mined by the Secretary, for business concerns owned and 
17
controlled by socially and economically disadvantaged indi-
18
viduals in the deployment of prior allocation amounts.’’. 
19
(c) ADDITIONAL ALLOCATIONS TO SUPPORT VERY 
20
SMALL BUSINESSES.—Section 3003 of the State Small 
21
Business Credit Initiative Act of 2010 (12 U.S.C. 5702), 
22
as amended by subsection (b), is further amended by add-
23
ing at the end the following: 
24

255 
•HR 1319 EH
‘‘(f) ADDITIONAL ALLOCATIONS TO SUPPORT VERY 
1
SMALL BUSINESSES.— 
2
‘‘(1) IN
GENERAL.—Of the amounts appro-
3
priated to carry out the Program, the Secretary 
4
shall allocate not less than $500,000,000 to States 
5
from funds allocated under this section to be ex-
6
pended for very small businesses. 
7
‘‘(2) VERY SMALL BUSINESS DEFINED.—In this 
8
subsection, the term ‘very small business’— 
9
‘‘(A) means a business with fewer than 10 
10
employees; and 
11
‘‘(B) may include independent contractors 
12
and sole proprietors.’’. 
13
(d) CDFI AND MDI PARTICIPATION PLAN.—Section 
14
3004 of the State Small Business Credit Initiative Act of 
15
2010 (12 U.S.C. 5703) is amended by adding at the end 
16
the following: 
17
‘‘(e) CDFI AND MDI PARTICIPATION PLAN.—The 
18
Secretary may not approve a State to be a participating 
19
State unless the State has provided the Secretary with a 
20
plan detailing how minority depository institutions and 
21
community development financial institutions will be en-
22
couraged to participate in State programs.’’. 
23
(e) PANDEMIC RESPONSE PLAN.—Section 3004 of 
24
the State Small Business Credit Initiative Act of 2010 (12 
25

256 
•HR 1319 EH
U.S.C. 5703), as amended by subsection (d), is further 
1
amended by adding at the end the following: 
2
‘‘(f) PANDEMIC RESPONSE PLAN.—The Secretary 
3
may not approve a State to be a participating State unless 
4
the State has provided the Secretary with a description 
5
of how the State will expeditiously utilize funds to support 
6
small businesses, including business enterprises owned and 
7
controlled by socially and economically disadvantaged indi-
8
viduals, in responding to and recovering from the eco-
9
nomic effects of the COVID–19 pandemic.’’. 
10
(f) TECHNICAL ASSISTANCE.—Section 3009 of the 
11
State Small Business Credit Initiative Act of 2010 (12 
12
U.S.C. 5708) is amended by adding at the end the fol-
13
lowing: 
14
‘‘(e) TECHNICAL ASSISTANCE.—Of the amounts ap-
15
propriated for fiscal year 2021 to carry out the Program, 
16
$500,000,000 may be used by the Secretary to— 
17
‘‘(1) provide funds to States to carry out a 
18
technical assistance plan under which a State will 
19
provide legal, accounting, and financial advisory 
20
services, either directly or contracted with legal, ac-
21
counting, and financial advisory firms, with priority 
22
given to business enterprises owned and controlled 
23
by socially and economically disadvantaged individ-
24
uals, to very small businesses and business enter-
25

257 
•HR 1319 EH
prises owned and controlled by socially and economi-
1
cally disadvantaged individuals applying for— 
2
‘‘(A) State programs under the Program; 
3
and 
4
‘‘(B) other State or Federal programs that 
5
support small businesses; 
6
‘‘(2) transfer amounts to the Minority Business 
7
Development Agency, so that the Agency may use 
8
such amounts in a manner the Agency determines 
9
appropriate, including through contracting with 
10
third parties, to provide technical assistance to busi-
11
ness enterprises owned and controlled by socially 
12
and economically disadvantaged individuals applying 
13
to— 
14
‘‘(A) State programs under the Program; 
15
and 
16
‘‘(B) other State or Federal programs that 
17
support small businesses; and 
18
‘‘(3) contract with legal, accounting, and finan-
19
cial advisory firms (with priority given to business 
20
enterprises owned and controlled by socially and eco-
21
nomically disadvantaged individuals), to provide 
22
technical assistance to business enterprises owned 
23
and controlled by socially and economically disadvan-
24
taged individuals applying to— 
25

258 
•HR 1319 EH
‘‘(A) State programs under the Program; 
1
and 
2
‘‘(B) other State or Federal programs that 
3
support small businesses.’’. 
4
(g) PREDATORY LENDING PROHIBITED.—Section 
5
3004 of the State Small Business Credit Initiative Act of 
6
2010 (15 U.S.C. 5702), as amended by subsection (e), is 
7
further amended by adding at the end the following: 
8
‘‘(g) PREDATORY LENDING PROHIBITED.—The Sec-
9
retary may not approve a State to be a participating State 
10
unless the State has agreed that no lending activity sup-
11
ported by amounts received by the State under the Pro-
12
gram would result in predatory lending, as determined by 
13
the Secretary.’’. 
14
(h) INCLUSION OF TRIBAL GOVERNMENTS.—Section 
15
3002(10) of the State Small Business Credit Initiative Act 
16
of 2010 (12 U.S.C. 5701(10)) is amended— 
17
(1) in subparagraph (C), by striking ‘‘and’’ at 
18
the end; 
19
(2) in subparagraph (D), by striking the period 
20
at the end and inserting ‘‘; and’’; and 
21
(3) by adding at the end the following: 
22
‘‘(E) a Tribal government, or a group of 
23
Tribal governments that jointly apply for an al-
24
location.’’. 
25

259 
•HR 1319 EH
(i) DEFINITIONS.—Section 3002 of the State Small 
1
Business Credit Initiative Act of 2010 (12 U.S.C. 5701) 
2
is amended by adding at the end the following: 
3
‘‘(15) BUSINESS ENTERPRISE OWNED AND CON-
4
TROLLED
BY
SOCIALLY
AND
ECONOMICALLY
DIS-
5
ADVANTAGED INDIVIDUALS.—The term ‘business en-
6
terprise owned and controlled by socially and eco-
7
nomically disadvantaged individuals’ means a busi-
8
ness that— 
9
‘‘(A) if privately owned, 51 percent is 
10
owned by one or more socially and economically 
11
disadvantaged individuals; 
12
‘‘(B) if publicly owned, 51 percent of the 
13
stock is owned by one or more socially and eco-
14
nomically disadvantaged individuals; and 
15
‘‘(C) in the case of a mutual institution, a 
16
majority of the Board of Directors, account 
17
holders, and the community which the institu-
18
tion services is predominantly comprised of so-
19
cially and economically disadvantaged individ-
20
uals. 
21
‘‘(16) COMMUNITY
DEVELOPMENT
FINANCIAL 
22
INSTITUTION.—The term ‘community development 
23
financial institution’ has the meaning given that 
24
term under section 103 of the Riegle Community 
25

260 
•HR 1319 EH
Development and Regulatory Improvement Act of 
1
1994. 
2
‘‘(17) MINORITY DEPOSITORY INSTITUTION.— 
3
The term ‘minority depository institution’ has the 
4
meaning given that term under section 308(b) of the 
5
Financial Institutions Reform, Recovery, and En-
6
forcement Act of 1989. 
7
‘‘(18) SOCIALLY
AND
ECONOMICALLY
DIS-
8
ADVANTAGED INDIVIDUAL.—The term ‘socially and 
9
economically disadvantaged individual’ means an in-
10
dividual who is a socially disadvantaged individual or 
11
an economically disadvantaged individual, as such 
12
terms are defined, respectively, under section 8 of 
13
the Small Business Act (15 U.S.C. 637) and the 
14
regulations thereunder. 
15
‘‘(19) TRIBAL GOVERNMENT.—The term ‘Tribal 
16
government’ means a government of an Indian Tribe 
17
listed on the list of recognized Tribes published by 
18
the Secretary of the Interior under section 104 of 
19
the Federally Recognized Indian Tribe List Act of 
20
1994 (25 U.S.C. 5131) and means the Office of Ha-
21
waiian Affairs established by the Constitution of the 
22
State of Hawaii.’’. 
23
(j) RULE OF APPLICATION.—The amendments made 
24
by this section shall apply with respect to funds appro-
25

261 
•HR 1319 EH
priated under this section and funds appropriated on and 
1
after the date of enactment of this section. 
2
Subtitle D—Airlines 
3
SEC. 4301. AIR TRANSPORTATION PAYROLL SUPPORT PRO-
4
GRAM EXTENSION. 
5
(a) 
DEFINITIONS.—The 
definitions 
in 
section 
6
40102(a) of title 49, United States Code, shall apply with 
7
respect to terms used in this section, except that— 
8
(1) the term ‘‘catering functions’’ means prepa-
9
ration, assembly, or both, of food, beverages, provi-
10
sions and related supplies for delivery, and the deliv-
11
ery of such items, directly to aircraft or to a location 
12
on or near airport property for subsequent delivery 
13
to aircraft; 
14
(2) the term ‘‘contractor’’ means— 
15
(A) a person that performs, under contract 
16
with a passenger air carrier conducting oper-
17
ations under part 121 of title 14, Code of Fed-
18
eral Regulations— 
19
(i) catering functions; or 
20
(ii) functions on the property of an 
21
airport that are directly related to the air 
22
transportation of persons, property, or 
23
mail, including the loading and unloading 
24
of property on aircraft, assistance to pas-
25

262 
•HR 1319 EH
sengers under part 382 of title 14, Code of 
1
Federal 
Regulations, 
security, 
airport 
2
ticketing and check-in functions, ground- 
3
handling of aircraft, or aircraft cleaning 
4
and sanitization functions and waste re-
5
moval; or 
6
(B) a subcontractor that performs such 
7
functions; 
8
(3) the term ‘‘employee’’ means an individual, 
9
other than a corporate officer, who is employed by 
10
an air carrier or a contractor; 
11
(4) the term ‘‘eligible air carrier’’ means an air 
12
carrier that— 
13
(A) received financial assistance pursuant 
14
section 402(a)(1) of division N of the Consoli-
15
dated Appropriations Act, 2021 (Public Law 
16
116-260); 
17
(B) provides air transportation as of 
18
March 31, 2021; 
19
(C) has not conducted involuntary fur-
20
loughs or reduced pay rates or benefits between 
21
March 31, 2021, and the date on which the air 
22
carrier makes a certification to the Secretary 
23
pursuant to subparagraph (D); and 
24

263 
•HR 1319 EH
(D) certifies to the Secretary that such air 
1
carrier will— 
2
(i) refrain from conducting involun-
3
tary furloughs or reducing pay rates or 
4
benefits until September 30, 2021, or the 
5
date on which assistance provided under 
6
this section is exhausted, whichever is 
7
later; 
8
(ii) refrain from purchasing an equity 
9
security of the air carrier or the parent 
10
company of the air carrier that is listed on 
11
a national securities exchange through 
12
September 30, 2022; 
13
(iii) refrain from paying dividends, or 
14
making other capital distributions, with re-
15
spect to common stock (or equivalent inter-
16
est) of such air carrier through September 
17
30, 2022; 
18
(iv) during the 2-year period begin-
19
ning April 1, 2021, and ending April 1, 
20
2023, refrain from paying— 
21
(I) any officer or employee of the 
22
air carrier whose total compensation 
23
exceeded $425,000 in calendar year 
24
2019 (other than an employee whose 
25

264 
•HR 1319 EH
compensation is determined through 
1
an 
existing 
collective 
bargaining 
2
agreement entered into prior to the 
3
date of enactment of this Act)— 
4
(aa) total compensation that 
5
exceeds, during any 12 consecu-
6
tive months of such 2-year pe-
7
riod, the total compensation re-
8
ceived by the officer or employee 
9
from the air carrier in calendar 
10
year 2019; or 
11
(bb) severance pay or other 
12
benefits upon termination of em-
13
ployment with the air carrier 
14
which exceeds twice the max-
15
imum total compensation re-
16
ceived by the officer or employee 
17
from the air carrier in calendar 
18
year 2019; and 
19
(II) any officer or employee of 
20
the air carrier whose total compensa-
21
tion exceeded $3,000,000 in calendar 
22
year 2019 during any 12 consecutive 
23
months of such period total compensa-
24
tion in excess of the sum of— 
25

265 
•HR 1319 EH
(aa) $3,000,000; and 
1
(bb) 50 percent of the excess 
2
over $3,000,000 of the total com-
3
pensation received by the officer 
4
or employee from the air carrier 
5
in calendar year 2019. 
6
(5) the term ‘‘eligible contractor’’ means a con-
7
tractor that— 
8
(A) received financial assistance pursuant 
9
to section 402(a)(2) of division N of the Con-
10
solidated Appropriations Act, 2021 (Public Law 
11
116-260); 
12
(B) performs one or more of the functions 
13
described under paragraph (2) as of March 31, 
14
2021; 
15
(C) has not conducted involuntary fur-
16
loughs or reduced pay rates or benefits between 
17
March 31, 2021, and the date on which the 
18
contractor makes a certification to the Sec-
19
retary pursuant to subparagraph (D); and 
20
(D) certifies to the Secretary that such 
21
contractor will— 
22
(i) refrain from conducting involun-
23
tary furloughs or reducing pay rates or 
24
benefits until September 30, 2021, or the 
25

266 
•HR 1319 EH
date on which assistance provided under 
1
this section is exhausted, whichever is 
2
later; 
3
(ii) refrain from purchasing an equity 
4
security of the contractor or the parent 
5
company of the contractor that is listed on 
6
a national securities exchange through 
7
September 30, 2022; 
8
(iii) refrain from paying dividends, or 
9
making other capital distributions, with re-
10
spect to common stock (or equivalent inter-
11
est) of the contractor through September 
12
30, 2022; 
13
(iv) during the 2-year period begin-
14
ning April 1, 2021, and ending April 1, 
15
2023, refrain from paying— 
16
(I) any officer or employee of the 
17
contractor whose total compensation 
18
exceeded $425,000 in calendar year 
19
2019 (other than an employee whose 
20
compensation is determined through 
21
an 
existing 
collective 
bargaining 
22
agreement entered into prior to the 
23
date of enactment of this Act)— 
24

267 
•HR 1319 EH
(aa) total compensation that 
1
exceeds, during any 12 consecu-
2
tive months of such 2-year pe-
3
riod, the total compensation re-
4
ceived by the officer or employee 
5
from the contractor in calendar 
6
year 2019; or 
7
(bb) severance pay or other 
8
benefits upon termination of em-
9
ployment with the contractor 
10
which exceeds twice the max-
11
imum total compensation re-
12
ceived by the officer or employee 
13
from the contractor in calendar 
14
year 2019; and 
15
(II) any officer or employee of 
16
the contractor whose total compensa-
17
tion exceeded $3,000,000 in calendar 
18
year 2019 during any 12 consecutive 
19
months of such period total compensa-
20
tion in excess of the sum of— 
21
(aa) $3,000,000; and 
22
(bb) 50 percent of the excess 
23
over $3,000,000 of the total com-
24
pensation received by the officer 
25

268 
•HR 1319 EH
or employee from the contractor 
1
in calendar year 2019. 
2
(6) the term ‘‘Secretary’’ means the Secretary 
3
of the Treasury. 
4
(b) PAYROLL SUPPORT GRANTS.— 
5
(1) IN
GENERAL.—To preserve aviation jobs 
6
and compensate air carrier industry workers, the 
7
Secretary shall make available to eligible air carriers 
8
and eligible contractors, financial assistance exclu-
9
sively for the continuation of payment of employee 
10
wages, salaries, and benefits to— 
11
(A) eligible air carriers, in an aggregate 
12
amount of $14,000,000,000; and 
13
(B) eligible contractors, in an aggregate 
14
amount of $1,000,000,000. 
15
(2) APPORTIONMENTS.— 
16
(A) IN GENERAL.—The Secretary shall ap-
17
portion funds to eligible air carriers and eligible 
18
contractors in accordance with the requirements 
19
of this section not later than April 15, 2021. 
20
(B) ELIGIBLE
AIR
CARRIERS.—The Sec-
21
retary shall apportion funds made available 
22
under paragraph (1)(A) to each eligible air car-
23
rier in the ratio that— 
24

269 
•HR 1319 EH
(i) the amount received by the air car-
1
rier pursuant to section 403(a) of division 
2
N of the Consolidated Appropriations Act, 
3
2021 (Public Law 116-260) bears to 
4
(ii) $15,000,000,000. 
5
(C) ELIGIBLE
CONTRACTORS.—The Sec-
6
retary shall apportion, to each eligible con-
7
tractor, an amount equal to the total amount 
8
such contractor received pursuant to section 
9
403(a) of division N of the Consolidated Appro-
10
priations Act, 2021 (Public Law 116-260). 
11
(3) IN GENERAL.— 
12
(A) FORMS; TERMS
AND
CONDITIONS.— 
13
The Secretary shall provide financial assistance 
14
to an eligible air carrier or eligible contractor 
15
under this section in the same form and on the 
16
same terms and conditions as determined by 
17
pursuant to section 403(b)(1)(A) of subtitle A 
18
of title IV of division N of the Consolidated Ap-
19
propriations Act, 2021 (Pub. L. No. 116-260). 
20
(B) PROCEDURES.—The Secretary shall 
21
publish streamlined and expedited procedures 
22
not later than 5 days after the date of enact-
23
ment of this section for eligible air carriers and 
24

270 
•HR 1319 EH
eligible contractors to submit requests for fi-
1
nancial assistance under this section. 
2
(C) DEADLINE FOR IMMEDIATE PAYROLL 
3
ASSISTANCE.—Not later than 10 days after the 
4
date of enactment of this section, the Secretary 
5
shall make initial payments to air carriers and 
6
contractors that submit requests for financial 
7
assistance approved by the Secretary. 
8
(4) TAXPAYER
PROTECTION.—The Secretary 
9
shall receive financial instruments issued by recipi-
10
ents of financial assistance under this section in the 
11
same form and amount, and under the same terms 
12
and conditions, as determined by the Secretary 
13
under section 408 of subtitle A of title IV of division 
14
N of the Consolidated Appropriations Act, 2021 
15
(Pub. L. No. 116-260). 
16
(5) 
ADMINISTRATIVE
EXPENSES.—Of 
the 
17
amounts made available under paragraph (1)(A), 
18
$10,000,000 shall be made available to the Sec-
19
retary for costs and administrative expenses associ-
20
ated with providing financial assistance under this 
21
section. 
22
(c) FUNDING.—In addition to amounts otherwise 
23
available, there is appropriated for fiscal year 2021, out 
24
of any money in the Treasury not otherwise appropriated, 
25

271 
•HR 1319 EH
$15,000,000,000, to remain available until expended, to 
1
carry out this section. 
2
TITLE V—COMMITTEE ON 
3
OVERSIGHT AND REFORM 
4
Subtitle A—Coronavirus State and 
5
Local Fiscal Recovery Funds 
6
SEC. 5001. CORONAVIRUS STATE AND LOCAL FISCAL RE-
7
COVERY FUNDS. 
8
(a) IN GENERAL.—Title VI of the Social Security Act 
9
(42 U.S.C. 801 et seq.) is amended by adding at the end 
10
the following: 
11
‘‘SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND. 
12
‘‘(a) APPROPRIATION.—In addition to amounts oth-
13
erwise available, there is appropriated for fiscal year 2021, 
14
out of any money in the Treasury not otherwise appro-
15
priated, $219,800,000,000, to remain available until ex-
16
pended, for making payments under this section to States, 
17
territories, and Tribal governments to mitigate the fiscal 
18
effects stemming from the public health emergency with 
19
respect to the Coronavirus Disease (COVID–19). 
20
‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 
21
‘‘(1) PAYMENTS TO TERRITORIES.— 
22
‘‘(A) IN
GENERAL.—The Secretary shall 
23
reserve $4,500,000,000 of the amount appro-
24

272 
•HR 1319 EH
priated under subsection (a) to make payments 
1
to the territories. 
2
‘‘(B) ALLOCATION.—Of the amount re-
3
served under subparagraph (A)— 
4
‘‘(i) 50 percent of such amount shall 
5
be allocated by the Secretary equally 
6
among each territory; and 
7
‘‘(ii) 50 percent of such amount shall 
8
be allocated by the Secretary as an addi-
9
tional amount to each territory in an 
10
amount which bears the same proportion 
11
to 1⁄2 of the total amount reserved under 
12
subparagraph (A) as the relative popu-
13
lation of the territory bears to the total 
14
population of all such territories. 
15
‘‘(C) PAYMENT.—The Secretary shall pay 
16
each territory the total of the amounts allocated 
17
for the territory under subparagraph (B). 
18
‘‘(2) PAYMENTS TO TRIBAL GOVERNMENTS.— 
19
‘‘(A) IN
GENERAL.—The Secretary shall 
20
reserve $20,000,000,000 of the amount appro-
21
priated under subsection (a) to make payments 
22
to Tribal governments. 
23
‘‘(B) ALLOCATION.—Of the amount re-
24
served under subparagraph (A)— 
25

273 
•HR 1319 EH
‘‘(i) $1,000,000,000 shall be allocated 
1
by the Secretary equally among each Trib-
2
al government; and 
3
‘‘(ii) $19,000,000,000 shall be allo-
4
cated by the Secretary among each Tribal 
5
government in an amount determined by 
6
the Secretary. 
7
‘‘(C) PAYMENT.— The Secretary shall pay 
8
each Tribal government the total of the 
9
amounts allocated for the Tribal government 
10
under subparagraph (B). 
11
‘‘(3) PAYMENTS TO EACH OF THE 50 STATES 
12
AND THE DISTRICT OF COLUMBIA.— 
13
‘‘(A) IN
GENERAL.—The Secretary shall 
14
reserve $195,300,000,000 of the amount appro-
15
priated under subsection (a) to make payments 
16
to each of the 50 States and the District of Co-
17
lumbia. 
18
‘‘(B) ALLOCATIONS.—Of the amount re-
19
served under subparagraph (A)— 
20
‘‘(i) $25,500,000,000 of such amount 
21
shall be allocated by the Secretary equally 
22
among each of the 50 States and the Dis-
23
trict of Columbia; 
24

274 
•HR 1319 EH
‘‘(ii) 
an 
amount 
equal 
to 
1
$1,250,000,000 less the amount allocated 
2
for the District of Columbia pursuant to 
3
section 601(c)(6) shall allocated by the 
4
Secretary as an additional amount to the 
5
District of Columbia; and 
6
‘‘(iii) an amount equal to the remain-
7
der of the amount reserved under subpara-
8
graph (A) after the application of clauses 
9
(i) and (ii) of this subparagraph shall be 
10
allocated by the Secretary as an additional 
11
amount to each of the 50 States and the 
12
District of Columbia in an amount which 
13
bears the same proportion to such remain-
14
der as the average estimated number of 
15
seasonally-adjusted unemployed individuals 
16
(as measured by the Bureau of Labor Sta-
17
tistics Local Area Unemployment Statistics 
18
program) in the State or District of Co-
19
lumbia over the 3-month period ending in 
20
December 2020 bears to the average esti-
21
mated number of seasonally-adjusted un-
22
employed individuals in all of the 50 States 
23
and the District of Columbia over the same 
24
period. 
25

275 
•HR 1319 EH
‘‘(C) PAYMENT.—The Secretary shall pay 
1
each of the 50 States and the District of Co-
2
lumbia the total of the amounts allocated for 
3
the State and District of Columbia under sub-
4
paragraph (B). 
5
‘‘(4) POPULATION DATA.—For purposes of de-
6
termining allocations for a State or territory under 
7
this section, the population of the State or territory 
8
shall be determined based on the most recent data 
9
available from the Bureau of the Census. 
10
‘‘(5) TIMING.— 
11
‘‘(A) IN
GENERAL.—Subject to subpara-
12
graph (B), to the extent practicable, with re-
13
spect to each State, territory, and Tribal gov-
14
ernment allocated a payment under this sub-
15
section, the Secretary shall make the payment 
16
required for the State, territory, or Tribal gov-
17
ernment (as applicable) not later than 60 days 
18
after the date on which the certification re-
19
quired under subsection (d) is provided to the 
20
Secretary. 
21
‘‘(B) EXCEPTION.—With respect to the 
22
amount allocated to the District of Columbia 
23
under paragraph (3)(B)(ii)— 
24

276 
•HR 1319 EH
‘‘(i) the Secretary shall pay such 
1
amount to the District of Columbia not 
2
later than 15 days after the date of enact-
3
ment of this section; and 
4
‘‘(ii) the District of Columbia shall 
5
not be required to submit a certification 
6
under subsection (d) as a condition for re-
7
ceiving such payment. 
8
‘‘(6) PRO
RATA
ADJUSTMENT
AUTHORITY.— 
9
The amounts otherwise determined for allocation 
10
and payment under paragraphs (1), (2), and (3) 
11
may be adjusted by the Secretary on a pro rata 
12
basis to the extent necessary to ensure that all avail-
13
able funds are distributed to territories, Tribal gov-
14
ernments, and States in accordance with the require-
15
ments specified in each paragraph (as applicable) 
16
and the certification requirement specified in sub-
17
section (d). 
18
‘‘(c) REQUIREMENTS.— 
19
‘‘(1) USE OF FUNDS.—A State, territory, or 
20
Tribal government shall only use the funds provided 
21
under a payment made under this section, or trans-
22
ferred pursuant to section 603(c)(3), to— 
23
‘‘(A) respond to or mitigate the public 
24
health 
emergency 
with 
respect 
to 
the 
25

277 
•HR 1319 EH
Coronavirus Disease 2019 (COVID–19) or its 
1
negative economic impacts; 
2
‘‘(B) cover costs incurred as a result of 
3
such emergency; 
4
‘‘(C) replace revenue that was lost, de-
5
layed, or decreased (as determined based on 
6
revenue projections for the State, Tribal Gov-
7
ernment, or territory as of January 27, 2020) 
8
as a result of such emergency; or 
9
‘‘(D) address the negative economic im-
10
pacts of such emergency. 
11
‘‘(2) TRANSFER
AUTHORITY.—A State, terri-
12
tory, or Tribal government receiving a payment from 
13
funds made available under this section may transfer 
14
funds to a private nonprofit organization (as that 
15
term is defined in paragraph (17) of section 401 of 
16
the McKinney-Vento Homeless Assistance Act (42 
17
U.S.C. 11360(17)), or a public benefit corporation 
18
involved in the transportation of passengers or 
19
cargo, a special-purpose unit of State or local gov-
20
ernment. 
21
‘‘(d) CERTIFICATION
OF
NEED
AND
INTENDED 
22
USES.—In order to receive a payment under this section 
23
(other than the payment made in accordance with sub-
24
section (b)(5)(B) of this section) or a transfer of funds 
25

278 
•HR 1319 EH
under section 603(c)(3), a State, territory, or Tribal gov-
1
ernment shall provide the Secretary with a certification 
2
signed by the authorized officer of such State, territory, 
3
or Tribal government, that— 
4
‘‘(1) such State, territory, or Tribal government 
5
requires Federal assistance under this section to ef-
6
fectively carry out the activities specified in sub-
7
section (c) of this section; and 
8
‘‘(2) such State, territory, or Tribal govern-
9
ment’s intended uses of any payment under this sec-
10
tion, or transfer of funds under section 603(c)(3), 
11
are consistent with subsection (c) of this section. 
12
‘‘(e) DEFINITIONS.—In this section: 
13
‘‘(1) SECRETARY.—The term ‘Secretary’ means 
14
the Secretary of the Treasury. 
15
‘‘(2) STATE.—The term ‘State’ means each of 
16
the 50 States and the District of Columbia. 
17
‘‘(3) TERRITORY.—The term ‘territory’ means 
18
the Commonwealth of Puerto Rico, the United 
19
States Virgin Islands, Guam, the Commonwealth of 
20
the Northern Mariana Islands, and American 
21
Samoa. 
22
‘‘(4) TRIBAL GOVERNMENT.—The term ‘Tribal 
23
Government’ means the recognized governing body 
24
of any Indian or Alaska Native tribe, band, nation, 
25

279 
•HR 1319 EH
pueblo, village, community, component band, or com-
1
ponent reservation, individually identified (including 
2
parenthetically) in the list published most recently as 
3
of the date of enactment of this Act pursuant to sec-
4
tion 104 of the Federally Recognized Indian Tribe 
5
List Act of 1994 (25 U.S.C. 5131). 
6
‘‘SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND. 
7
‘‘(a) APPROPRIATION.—In addition to amounts oth-
8
erwise available, there is appropriated for fiscal year 2021, 
9
out of any money in the Treasury not otherwise appro-
10
priated, $130,200,000,000, to remain available until ex-
11
pended, for making payments under this section to metro-
12
politan cities, nonentitlement units of local government, 
13
and counties to mitigate the fiscal effects stemming from 
14
the public health emergency with respect to the 
15
Coronavirus Disease (COVID–19). 
16
‘‘(b) AUTHORITY TO MAKE PAYMENTS.— 
17
‘‘(1) METROPOLITAN CITIES.— 
18
‘‘(A) IN GENERAL.—Of the amount appro-
19
priated under subsection (a), the Secretary 
20
shall reserve $45,570,000,000 to make pay-
21
ments to metropolitan cities. 
22
‘‘(B) ALLOCATION AND PAYMENT.—From 
23
the amount reserved under subparagraph (A), 
24
the Secretary shall estimate, allocate, and pay, 
25

280 
•HR 1319 EH
to each metropolitan city an amount determined 
1
for the metropolitan city consistent with the 
2
formula under section 106(b) of the Housing 
3
and Community Development Act of 1974 (42 
4
U.S.C. 5306(b)), except that, in applying such 
5
formula, the Secretary shall substitute ‘all met-
6
ropolitan cities’ for ‘all metropolitan areas’ each 
7
place it appears. 
8
‘‘(2) NONENTITLEMENT UNITS OF LOCAL GOV-
9
ERNMENT.— 
10
‘‘(A) IN GENERAL.—Of the amount appro-
11
priated under subsection (a), the Secretary 
12
shall reserve $19,530,000,000 to make pay-
13
ments to States for distribution by the State to 
14
nonentitlement units of local government in the 
15
State. 
16
‘‘(B) ALLOCATION AND PAYMENT.—From 
17
the amount reserved under subparagraph (A), 
18
the Secretary shall allocate and pay to each 
19
State an amount which bears the same propor-
20
tion to such reserved amount as the total popu-
21
lation of all areas that are non-metropolitan cit-
22
ies in the State bears to the total population of 
23
all areas that are non-metropolitan cities in all 
24
such States. 
25

281 
•HR 1319 EH
‘‘(C) DISTRIBUTION TO NONENTITLEMENT 
1
UNITS OF LOCAL GOVERNMENT.— 
2
‘‘(i) IN GENERAL.—Not later than 30 
3
days after a State receives a payment 
4
under subparagraph (B), the State shall 
5
distribute to each nonentitlement unit of 
6
local government in the State an amount 
7
that bears the same proportion to the 
8
amount of such payment as the population 
9
of the nonentitlement unit of local govern-
10
ment bears to the total population of all 
11
the nonentitlement units of local govern-
12
ment in the State, subject to clause (iii). 
13
‘‘(ii) DISTRIBUTION OF FUNDS.— 
14
‘‘(I) EXTENSION FOR DISTRIBU-
15
TION.—If an authorized officer of a 
16
State required to make distributions 
17
under clause (i) certifies in writing to 
18
the Secretary before the end of the 
19
30-day distribution period described 
20
in such clause that it would constitute 
21
an excessive administrative burden for 
22
the State to meet the terms of such 
23
clause with respect to 1 or more such 
24
distributions, the authorized officer 
25

282 
•HR 1319 EH
may request, and the Secretary shall 
1
grant, an extension of such period of 
2
not more than 30 days to allow the 
3
State to make such distributions in 
4
accordance with clause (i). 
5
‘‘(II) 
ADDITIONAL
EXTEN-
6
SIONS.— 
7
‘‘(aa) IN
GENERAL.—If a 
8
State has been granted an exten-
9
sion to the distribution period 
10
under subclause (I) but is unable 
11
to make all the distributions re-
12
quired under clause (i) before the 
13
end of such period as extended, 
14
the authorized officer of the 
15
State may request an additional 
16
extension of the distribution pe-
17
riod of not more than 30 days. 
18
The Secretary may grant a re-
19
quest for an additional extension 
20
of such period only if— 
21
‘‘(AA) the authorized 
22
officer making such request 
23
provides a written plan to 
24
the Secretary specifying, for 
25

283 
•HR 1319 EH
each distribution for which 
1
an additional extension is re-
2
quested, when the State ex-
3
pects to make such distribu-
4
tion and the actions the 
5
State has taken and will 
6
take in order to make all 
7
such distributions before the 
8
end of the distribution pe-
9
riod (as extended under sub-
10
clause (I) and this sub-
11
clause); and 
12
‘‘(BB) 
the 
Secretary 
13
certifies in writing that the 
14
actions specified in such 
15
plan are likely sufficient for 
16
the State to make all such 
17
distributions before the end 
18
of the distribution period (as 
19
so extended). 
20
‘‘(bb) 
FURTHER
ADDI-
21
TIONAL EXTENSIONS.—If a State 
22
granted an additional extension 
23
of the distribution period under 
24
item (aa) requires any further 
25

284 
•HR 1319 EH
additional extensions of such pe-
1
riod, the request only may be 
2
made and granted subject to the 
3
requirements specified in item 
4
(aa). 
5
‘‘(iii) CAPPED
AMOUNT.—The total 
6
amount distributed to a nonentitlement 
7
unit of local government under this para-
8
graph may not exceed the amount equal to 
9
75 percent of the most recent budget for 
10
the nonentitlement unit of local govern-
11
ment as of January 27, 2020. 
12
‘‘(iv) REDISTRIBUTION
OF
EXCESS 
13
AMOUNTS.—Any amounts not distributed 
14
to a nonentitlement unit of local govern-
15
ment as a result of the application of 
16
clause (iii) shall be retained or paid as fol-
17
lows: 
18
‘‘(I) 50 percent of all such undis-
19
tributed amounts shall be retained by 
20
the State. 
21
‘‘(II) Subject to the payment 
22
limit under clause (iii), the remainder 
23
of all such undistributed amounts 
24
shall be allocated and paid by the 
25

285 
•HR 1319 EH
State to each nonentitlement unit of 
1
local government in the State an 
2
amount that bears the same propor-
3
tion to such remainder as the popu-
4
lation of the nonentitlement unit of 
5
local government bears to the total 
6
population of all nonentitlement units 
7
of local government in the State. 
8
‘‘(v) ADJUSTMENT
AUTHORITY.—A 
9
State may make pro rata adjustments to 
10
the allocations determined under clause 
11
(iv)(II) as necessary to comply with clause 
12
(iii) and ensure that all available funds are 
13
distributed to nonentitlement units of local 
14
government in a State. 
15
‘‘(D) PENALTY FOR NONCOMPLIANCE.—If, 
16
by the end of the 120-day period that begins on 
17
the date a State receives a payment under sub-
18
paragraph (B) or, if later, the last day of the 
19
distribution period for the State (as extended 
20
with respect to the State under subparagraph 
21
(C)(ii)), such State has failed to make all the 
22
distributions from such payment in accordance 
23
with the terms of subparagraph (C) (including 
24
any extensions of the distribution period grant-
25

286 
•HR 1319 EH
ed in accordance with such subparagraph), an 
1
amount equal to the amount of such payment 
2
that remains undistributed as of such date shall 
3
be booked as a debt of such State owed to the 
4
Federal Government, shall be paid back from 
5
the State’s allocation provided under section 
6
602(b)(3)(B)(iii), and shall be deposited into 
7
the general fund of the Treasury. 
8
‘‘(3) COUNTIES.— 
9
‘‘(A) AMOUNT.—From the amount appro-
10
priated under subsection (a), the Secretary 
11
shall reserve $65,100,000,000 of such amount 
12
to make payments directly to counties in an 
13
amount which bears the same proportion to the 
14
total amount reserved under this paragraph as 
15
the relative population of each such county 
16
bears to the total population of all such entities. 
17
‘‘(B) SPECIAL RULES.— 
18
‘‘(i) URBAN
COUNTIES.—No county 
19
that is an ‘urban county’ (as defined in 
20
section 102 of the Housing and Commu-
21
nity Development Act of 1974 (42 U.S.C. 
22
5302)) shall receive less than the amount 
23
the county would otherwise receive if the 
24
amount paid under this paragraph were al-
25

287 
•HR 1319 EH
located to metropolitan cities and urban 
1
counties under section 106(b) of the Hous-
2
ing and Community Development Act of 
3
1974 (42 U.S.C. 5306(b)). 
4
‘‘(ii) COUNTIES THAT ARE NOT UNITS 
5
OF
GENERAL
LOCAL
GOVERNMENT.—In 
6
the case of an amount to be paid to a 
7
county that is not a unit of general local 
8
government, the amount shall instead be 
9
paid to the State in which such county is 
10
located, and such State shall distribute 
11
such amount to units of general local gov-
12
ernment within such county in an amounts 
13
that bear the same proportion as the popu-
14
lation of such units of general local govern-
15
ment bear to the total population of such 
16
county. 
17
‘‘(iii) DISTRICT
OF
COLUMBIA.—For 
18
purposes of this paragraph, the District of 
19
Columbia shall be considered to consist of 
20
a single county that is a unit of general 
21
local government. 
22
‘‘(4) CONSOLIDATED
GOVERNMENTS.—A unit 
23
of general local government that has formed a con-
24
solidated government, or that is geographically con-
25

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•HR 1319 EH
tained (in full or in part) within the boundaries of 
1
another unit of general local government may receive 
2
a distribution under each of paragraphs (1), (2), and 
3
(3), as applicable, based on the respective formulas 
4
specified in such paragraphs. 
5
‘‘(5) PRO
RATA
ADJUSTMENT
AUTHORITY.— 
6
The amounts otherwise determined for allocation 
7
and payment under paragraphs (1), (2), and (3) 
8
may be adjusted by the Secretary on a pro rata 
9
basis to the extent necessary to ensure that all avail-
10
able funds are distributed to metropolitan cities, 
11
counties, and States in accordance with the require-
12
ments specified in each paragraph (as applicable) 
13
and the certification requirement specified in sub-
14
section (d). 
15
‘‘(6) POPULATION.—For purposes of deter-
16
mining allocations under this section, the population 
17
of an entity shall be determined based on the most 
18
recent data are available from the Bureau of the 
19
Census or, if not available, from such other data as 
20
a State determines appropriate. 
21
‘‘(7) TIMING.—To the extent practicable— 
22
‘‘(A) with respect to each metropolitan city 
23
allocated a payment under paragraph (1) and 
24
each county allocated a payment under para-
25

289 
•HR 1319 EH
graph (3), the Secretary shall make the pay-
1
ment required for the metropolitan city or coun-
2
ty (as applicable) not later than 60 days after 
3
the date on which the certification required 
4
under subsection (d) is provided to the Sec-
5
retary; and 
6
‘‘(B) with respect to the payments allo-
7
cated to States under paragraph (2) for dis-
8
tribution to nonentitlement units of local gov-
9
ernment, the Secretary shall make such pay-
10
ments not later than 60 days after the date of 
11
enactment of this section. 
12
‘‘(c) REQUIREMENTS.— 
13
‘‘(1) USE OF FUNDS.—Except as provided in 
14
paragraph (3), a metropolitan city, nonentitlement 
15
unit of local government, or county receiving a pay-
16
ment from funds made available under this section 
17
shall only use such amounts to— 
18
‘‘(A) respond to or mitigate the public 
19
health 
emergency 
with 
respect 
to 
the 
20
Coronavirus Disease 2019 (COVID–19) or its 
21
negative economic impacts; 
22
‘‘(B) cover costs incurred as a result of 
23
such emergency; 
24

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‘‘(C) replace revenue that was lost, de-
1
layed, or decreased (as determined based on 
2
revenue projections for the metropolitan city, 
3
nonentitlement unit of local government, or 
4
county as of January 27, 2020) as a result of 
5
such emergency; or 
6
‘‘(D) address the negative economic im-
7
pacts of such emergency. 
8
‘‘(2) TRANSFER
AUTHORITY.—A metropolitan 
9
city, nonentitlement unit of local government, or 
10
county receiving a payment from funds made avail-
11
able under this section may transfer funds to a pri-
12
vate nonprofit organization (as that term is defined 
13
in paragraph (17) of section 401 of the McKinney- 
14
Vento 
Homeless 
Assistance 
Act 
(42 
U.S.C. 
15
11360(17)), a public benefit corporation involved in 
16
the transportation of passengers or cargo, or a spe-
17
cial-purpose unit of State or local government. 
18
‘‘(3) TRANSFERS TO STATES.—Notwithstanding 
19
paragraph (1) of this subsection, a metropolitan city, 
20
nonentitlement unit of local government, or county 
21
receiving a payment from funds made available 
22
under this section may transfer such funds to the 
23
State in which such entity is located. 
24

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‘‘(d) CERTIFICATION
OF
NEED
AND
INTENDED 
1
USES.—In order to receive a payment under paragraphs 
2
(1) or (3) of subsection (b), a metropolitan city or a coun-
3
ty (as each of those terms are defined in subsection (e)), 
4
shall provide the Secretary with a certification signed by 
5
the authorized officer of such metropolitan city or county, 
6
that— 
7
‘‘(1) such metropolitan city or county requires 
8
Federal assistance under this section to effectively 
9
carry out the activities specified in subsection (c); 
10
and 
11
‘‘(2) such metropolitan city or county’s intended 
12
uses of any payment under this section are con-
13
sistent with subsection (c). 
14
‘‘(e) DEFINITIONS.—In this section: 
15
‘‘(1) COUNTY.—The term ‘county’ means a 
16
county, parish, or other equivalent county division 
17
(as defined by the Bureau of the Census). 
18
‘‘(2) METROPOLITAN CITY.—The term ‘metro-
19
politan city’ has the meaning given that term in sec-
20
tion 102(a)(4) of the Housing and Community De-
21
velopment Act of 1974 (42 U.S.C. 5302(a)(4)) and 
22
includes cities that relinquish or defer their status as 
23
a metropolitan city for purposes of receiving alloca-
24

292 
•HR 1319 EH
tions under section 106 of such Act (42 U.S.C. 
1
5306) for fiscal year 2021. 
2
‘‘(3) NONENTITLEMENT UNIT OF LOCAL GOV-
3
ERNMENT.—The term ‘nonentitlement unit of local 
4
government’ means a ‘city’ (as that term is defined 
5
in section 102(a)(5) of the Housing and Community 
6
Development Act of 1974 (42 U.S.C. 5302(a)(5))) 
7
that is not a metropolitan city. 
8
‘‘(4) SECRETARY.—The term ‘Secretary’ means 
9
the Secretary of the Treasury. 
10
‘‘(5) STATE.—The term ‘State’ means each of 
11
the 50 States, the District of Columbia, the Com-
12
monwealth of Puerto Rico, the United States Virgin 
13
Islands, Guam, the Commonwealth of the Northern 
14
Mariana Islands, and American Samoa. 
15
‘‘(6) UNIT
OF
GENERAL
LOCAL
GOVERN-
16
MENT.—The term ‘unit of general local government’ 
17
has the meaning given that term in section 
18
102(a)(1) of the Housing and Community Develop-
19
ment Act of 1974 (42 U.S.C. 5302(a)(1)).’’. 
20
(b) TECHNICAL AMENDMENT.—The heading for title 
21
VI of the Social Security Act (42 U.S.C. 801 et seq.) is 
22
amended by striking ‘‘FUND’’ and inserting ‘‘AND 
23
FISCAL RECOVERY FUNDS’’. 
24

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•HR 1319 EH
Subtitle B—Other Matters 
1
SEC. 5111. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND. 
2
(a) ESTABLISHMENT; APPROPRIATION.—There is es-
3
tablished in the Treasury the Emergency Federal Em-
4
ployee Leave Fund (in this section referred to as the 
5
‘‘Fund’’), to be administered by the Director of the Office 
6
of Personnel Management, for the purposes set forth in 
7
subsection (b). In addition to amounts otherwise available, 
8
there is appropriated for fiscal year 2021, out of any 
9
money in the Treasury not otherwise appropriated, 
10
$570,000,000, which shall be deposited into the Fund and 
11
remain available through September 30, 2022. The Fund 
12
is available for reasonable expenses incurred by the Office 
13
of Personnel Management in administering this section. 
14
(b) PURPOSE.—Amounts in the Fund shall be avail-
15
able for reimbursement to an agency for the use of paid 
16
leave under this section by any employee of the agency 
17
who is unable to work because the employee— 
18
(1) is subject to a Federal, State, or local quar-
19
antine or isolation order related to COVID–19; 
20
(2) has been advised by a health care provider 
21
to self-quarantine due to concerns related to 
22
COVID–19; 
23
(3) is caring for an individual who is subject to 
24
such an order or has been so advised; 
25

294 
•HR 1319 EH
(4) is experiencing symptoms of COVID–19 
1
and seeking a medical diagnosis; 
2
(5) is caring for a son or daughter of such em-
3
ployee if the school or place of care of the son or 
4
daughter has been closed, if the school of such son 
5
or daughter requires or makes optional a virtual 
6
learning instruction model or requires or makes op-
7
tional a hybrid of in-person and virtual learning in-
8
struction models, or the child care provider of such 
9
son or daughter is unavailable, due to COVID–19 
10
precautions; 
11
(6) is experiencing any other substantially simi-
12
lar condition; 
13
(7) is caring for a family member with a mental 
14
or physical disability or who is 55 years of age or 
15
older and incapable of self-care, without regard to 
16
whether another individual other than the employee 
17
is available to care for such family member, if the 
18
place of care for such family member is closed or the 
19
direct care provider is unavailable due to COVID– 
20
19; or 
21
(8) is obtaining immunization related to 
22
COVID–19 or to recover from any injury, disability, 
23
illness, or condition related to such immunization. 
24
(c) LIMITATIONS.— 
25

295 
•HR 1319 EH
(1) PERIOD
OF
AVAILABILITY.—Paid leave 
1
under this section may only be provided to and used 
2
by an employee during the period beginning on the 
3
date of enactment of this Act and ending on Sep-
4
tember 30, 2021. 
5
(2) TOTAL HOURS; AMOUNT.—Paid leave under 
6
this section— 
7
(A) shall be provided to an employee in an 
8
amount not to exceed 600 hours of paid leave 
9
for each full-time employee, and in the case of 
10
a part-time employee, employee on an uncom-
11
mon tour of duty, or employee with a seasonal 
12
work schedule, in an amount not to exceed the 
13
proportional equivalent of 600 hours to the ex-
14
tent amounts in the Fund remain available for 
15
reimbursement; 
16
(B) shall be paid at the same hourly rate 
17
as other leave payments; and 
18
(C) may not be provided to an employee if 
19
the leave would result in payments greater than 
20
$2,800 in aggregate for any biweekly pay pe-
21
riod for a full-time employee, or a proportion-
22
ally equivalent biweekly limit for a part-time 
23
employee. 
24

296 
•HR 1319 EH
(3) RELATIONSHIP
TO
OTHER
LEAVE.—Paid 
1
leave under this section— 
2
(A) is in addition to any other leave pro-
3
vided to an employee; and 
4
(B) may not be used by an employee con-
5
currently with any other paid leave. 
6
(4) CALCULATION OF RETIREMENT BENEFIT.— 
7
Any paid leave provided to an employee under this 
8
section shall reduce the total service used to cal-
9
culate any Federal civilian retirement benefit. 
10
(d) EMPLOYEE DEFINED.—In this section, the term 
11
‘‘employee’’ means— 
12
(1) an individual in the executive branch for 
13
whom annual and sick leave is provided under sub-
14
chapter I of chapter 63 of title 5, United States 
15
Code; 
16
(2) an individual employed by the United States 
17
Postal Service; 
18
(3) an individual employed by the Postal Regu-
19
latory Commission; and 
20
(4) an employee of the Public Defender Service 
21
for the District of Columbia and the District of Co-
22
lumbia Courts. 
23

297 
•HR 1319 EH
SEC. 5112. FUNDING FOR THE GOVERNMENT ACCOUNT-
1
ABILITY OFFICE. 
2
In addition to amounts otherwise available, there is 
3
appropriated for fiscal year 2021, out of any money in 
4
the Treasury not otherwise appropriated, $77,000,000, to 
5
remain available until September 30, 2025, for necessary 
6
expenses of the Government Accountability Office to pre-
7
vent, prepare for, and respond to Coronavirus and to sup-
8
port oversight of the Coronavirus response and of funds 
9
provided in this Act or any other Act pertaining to the 
10
Coronavirus pandemic. 
11
SEC. 5113. PANDEMIC RESPONSE ACCOUNTABILITY COM-
12
MITTEE FUNDING AVAILABILITY. 
13
In addition to amounts otherwise available, there is 
14
appropriated for fiscal year 2021, out of any money in 
15
the Treasury not otherwise appropriated, $40,000,000, to 
16
remain available until September 30, 2025, for the Pan-
17
demic Response Accountability Committee to promote 
18
transparency and support oversight of the Coronavirus re-
19
sponse and of funds provided in this Act or any other Act 
20
pertaining to the Coronavirus pandemic. 
21
SEC. 5114. FUNDING FOR THE WHITE HOUSE. 
22
In addition to amounts otherwise available, there is 
23
appropriated for fiscal year 2021, out of any money in 
24
the Treasury not otherwise appropriated, $12,800,000, to 
25
remain available until September 30, 2021, for necessary 
26

298 
•HR 1319 EH
expenses for the White House, to prevent, prepare for, and 
1
respond to coronavirus. 
2
TITLE VI—COMMITTEE ON 
3
SMALL BUSINESS 
4
SEC. 6001. MODIFICATIONS TO PAYCHECK PROTECTION 
5
PROGRAM. 
6
(a) ELIGIBILITY OF CERTAIN NONPROFIT ENTITIES 
7
FOR COVERED LOANS UNDER THE PAYCHECK PROTEC-
8
TION PROGRAM.— 
9
(1) IN
GENERAL.—Section 7(a)(36) of the 
10
Small Business Act (15 U.S.C. 636(a)(36)), as 
11
amended by the Economic Aid to Hard-Hit Small 
12
Businesses, Nonprofits, and Venues Act (title III of 
13
division N of Public Law 116–260), is amended— 
14
(A) in subparagraph (A)— 
15
(i) in clause (xv), by striking ‘‘and’’ at 
16
the end; 
17
(ii) in clause (xvi), by striking the pe-
18
riod at the end and inserting ‘‘; and’’; and 
19
(iii) by adding at the end the fol-
20
lowing: 
21
‘‘(xvii) the term ‘additional covered 
22
nonprofit entity’— 
23
‘‘(I) means an organization de-
24
scribed in any paragraph of section 
25

299 
•HR 1319 EH
501(c) of the Internal Revenue Code 
1
of 1986, other than paragraph (3), 
2
(4), (6), or (19), and exempt from tax 
3
under section 501(a) of such Code; 
4
and 
5
‘‘(II) does not include any entity 
6
that, if the entity were a business con-
7
cern, would be described in section 
8
120.110 of title 13, Code of Federal 
9
Regulations (or in any successor regu-
10
lation or other related guidance or 
11
rule that may be issued by the Admin-
12
istrator) other than a business con-
13
cern described in paragraph (a) or (k) 
14
of such section.’’; and 
15
(B) in subparagraph (D)— 
16
(i) in clause (iii), by adding at the end 
17
the following: 
18
‘‘(III) ELIGIBILITY OF CERTAIN 
19
ORGANIZATIONS.—Subject to the pro-
20
visions in this subparagraph, during 
21
the covered period— 
22
‘‘(aa) a nonprofit organiza-
23
tion shall be eligible to receive a 
24
covered loan if the nonprofit or-
25

300 
•HR 1319 EH
ganization employs not more 
1
than 500 employees per physical 
2
location of the organization; and 
3
‘‘(bb) an additional covered 
4
nonprofit entity and an organiza-
5
tion that, but for subclauses 
6
(I)(dd) and (II)(dd) of clause 
7
(vii), would be eligible for a cov-
8
ered loan under clause (vii) shall 
9
be eligible to receive a covered 
10
loan if the entity or organization 
11
employs not more than 300 em-
12
ployees per physical location of 
13
the entity or organization.’’; 
14
(ii) in clause (iv)— 
15
(I) in subclause (III), by striking 
16
‘‘and’’ at the end; 
17
(II) in subclause (IV)— 
18
(aa) by striking ‘‘(aa)’’; 
19
(bb) by striking ‘‘; or’’ and 
20
inserting a semicolon; and 
21
(cc) by striking item (bb); 
22
and 
23
(III) by adding at the end the 
24
following: 
25

301 
•HR 1319 EH
‘‘(V) any nonprofit organization, 
1
additional covered nonprofit entity, or 
2
any organization made eligible for a 
3
loan under clause (vii); and’’; and 
4
(iii) by striking clause (vi) and insert-
5
ing the following: 
6
‘‘(vi) ELIGIBILITY
OF
ADDITIONAL 
7
COVERED NONPROFIT ENTITIES.—An addi-
8
tional covered nonprofit entity shall be eli-
9
gible to receive a covered loan if— 
10
‘‘(I) the additional covered non-
11
profit entity does not receive more 
12
than 15 percent of its receipts from 
13
lobbying activities; 
14
‘‘(II) the lobbying activities of 
15
the additional covered nonprofit entity 
16
do not comprise more than 15 percent 
17
of the total activities of the organiza-
18
tion; 
19
‘‘(III) the cost of the lobbying ac-
20
tivities of the additional covered non-
21
profit 
entity 
did 
not 
exceed 
22
$1,000,000 during the most recent 
23
tax year of the additional covered non-
24

302 
•HR 1319 EH
profit entity that ended prior to Feb-
1
ruary 15, 2020; and 
2
‘‘(IV) the additional covered non-
3
profit entity employs not more than 
4
300 employees.’’. 
5
(2) ELIGIBILITY FOR SECOND DRAW LOANS.— 
6
Paragraph (37)(A)(i) of section 7(a) of the Small 
7
Business Act (15 U.S.C. 636(a)), as added by the 
8
Economic Aid to Hard-Hit Small Businesses, Non-
9
profits, and Venues Act (title III of division N of 
10
Public Law 116–260), is amended by inserting ‘‘ ‘ad-
11
ditional covered nonprofit entity’,’’ after ‘‘the 
12
terms’’. 
13
(b) ELIGIBILITY OF INTERNET PUBLISHING ORGANI-
14
ZATIONS FOR COVERED LOANS UNDER THE PAYCHECK 
15
PROTECTION PROGRAM.— 
16
(1) IN GENERAL.—Section 7(a)(36)(D) of the 
17
Small Business Act (15 U.S.C. 636(a)(36)(D)), as 
18
amended by subsection (a), is further amended— 
19
(A) in clause (iii), by adding at the end the 
20
following: 
21
‘‘(IV) ELIGIBILITY OF INTERNET 
22
PUBLISHING
ORGANIZATIONS.—A 
23
business concern or other organization 
24
that was not eligible to receive a cov-
25

303 
•HR 1319 EH
ered loan the day before the date of 
1
enactment of this subclause, is as-
2
signed a North American Industry 
3
Classification System code of 519130, 
4
certifies in good faith as an Internet- 
5
only news publisher or Internet-only 
6
periodical publisher, and is engaged in 
7
the collection and distribution of local 
8
or regional and national news and in-
9
formation shall be eligible to receive a 
10
covered loan for the continued provi-
11
sion of news, information, content, or 
12
emergency information if— 
13
‘‘(aa) the business concern 
14
or organization employs not more 
15
than 500 employees, or the size 
16
standard established by the Ad-
17
ministrator for that North Amer-
18
ican Industry Classification code, 
19
per physical location of the busi-
20
ness concern or organization; and 
21
‘‘(bb) the business concern 
22
or organization makes a good 
23
faith certification that proceeds 
24
of the loan will be used to sup-
25

304 
•HR 1319 EH
port expenses at the component 
1
of the business concern or orga-
2
nization that supports local or re-
3
gional news.’’; 
4
(B) in clause (iv), by adding at the end the 
5
following: 
6
‘‘(VI) any business concern or 
7
other organization that was not eligi-
8
ble to receive a covered loan the day 
9
before the date of enactment of this 
10
subclause, is assigned a North Amer-
11
ican Industry Classification System 
12
code of 519130, certifies in good faith 
13
as an Internet-only news publisher or 
14
Internet-only periodical publisher, and 
15
is engaged in the collection and dis-
16
tribution of local or regional and na-
17
tional news and information, if the 
18
business concern or organization— 
19
‘‘(aa) 
employs 
not 
more 
20
than 500 employees, or the size 
21
standard established by the Ad-
22
ministrator for that North Amer-
23
ican Industry Classification code, 
24

305 
•HR 1319 EH
per physical location of the busi-
1
ness concern or organization; and 
2
‘‘(bb) is majority owned or 
3
controlled by a business concern 
4
or organization that is assigned a 
5
North American Industry Classi-
6
fication 
System 
code 
of 
7
519130.’’; 
8
(C) in clause (v), by striking ‘‘clause 
9
(iii)(II), (iv)(IV), or (vii)’’ and inserting ‘‘sub-
10
clause (II), (III), or (IV) of clause (iii), sub-
11
clause (IV) or (VI) of clause (iv), clause (vi), or 
12
clause (vii)’’; and 
13
(D) in clause (viii)(II)— 
14
(i) by striking ‘‘business concern made 
15
eligible by clause (iii)(II) or clause (iv)(IV) 
16
of this subparagraph’’ and inserting ‘‘busi-
17
ness concern made eligible by subclause 
18
(II) or (IV) of clause (iii) or subclause (IV) 
19
or (VI) of clause (iv) of this subpara-
20
graph’’; and 
21
(ii) by inserting ‘‘or organization’’ 
22
after ‘‘business concern’’ each place it ap-
23
pears. 
24

306 
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(2) ELIGIBILITY FOR SECOND DRAW LOANS.— 
1
Section 7(a)(37)(A)(iv)(II) of the Small Business 
2
Act, as amended by the Economic Aid to Hard-Hit 
3
Small Businesses, Nonprofits, and Venues Act (title 
4
III of division N of Public Law 116–260), is amend-
5
ed by striking ‘‘clause (iii)(II), (iv)(IV), or (vii)’’ and 
6
inserting ‘‘subclause (II) or (III) of clause (iii), sub-
7
clause (IV) or (V) of clause (iv), clause (vi), or 
8
clause (vii)’’. 
9
(c) COORDINATION WITH CONTINUATION COVERAGE 
10
PREMIUM ASSISTANCE.— 
11
(1) PAYCHECK
PROTECTION
PROGRAM.—Sec-
12
tion 7A(a)(12) of the Small Business Act (as redes-
13
ignated, transferred, and amended by section 304(b) 
14
of the Economic Aid to Hard-Hit Small Businesses, 
15
Nonprofits, and Venues Act (Public Law 116–260)) 
16
is amended— 
17
(A) by striking ‘‘CARES Act or’’ and in-
18
serting ‘‘CARES Act,’’; and 
19
(B) by inserting before the period at the 
20
end the following: ‘‘, or premiums taken into 
21
account in determining the credit allowed under 
22
section 6432 of the Internal Revenue Code of 
23
1986’’. 
24

307 
•HR 1319 EH
(2) PAYCHECK PROTECTION PROGRAM SECOND 
1
DRAW.—Section 7(a)(37)(J)(iii)(I) of the Small 
2
Business Act, as amended by the Economic Aid to 
3
Hard-Hit Small Businesses, Nonprofits, and Venues 
4
Act (title III of division N of Public Law 116–260), 
5
is amended— 
6
(A) by striking ‘‘or’’ at the end of item 
7
(aa); 
8
(B) by striking the period at the end of 
9
item (bb) and inserting ‘‘; or’’; and 
10
(C) by adding at the end the following new 
11
item: 
12
‘‘(cc) premiums taken into 
13
account in determining the credit 
14
allowed under section 6432 of the 
15
Internal Revenue Code of 1986.’’. 
16
(3) APPLICABILITY.—The amendments made 
17
by this subsection shall apply only with respect to 
18
applications for forgiveness of covered loans made 
19
under paragraphs (36) or (37) of section 7(a) of the 
20
Small Business Act, as amended by the Economic 
21
Aid to Hard-Hit Small Businesses, Nonprofits, and 
22
Venues Act (title III of division N of Public Law 
23
116–260), that are received on or after the date of 
24
the enactment of this Act. 
25

308 
•HR 1319 EH
(d) COMMITMENT
AUTHORITY
AND
APPROPRIA-
1
TIONS.— 
2
(1) 
COMMITMENT
AUTHORITY.—Section 
3
1102(b)(1) of the CARES Act (Public Law 116– 
4
136) is amended by striking ‘‘$806,450,000,000’’ 
5
and inserting ‘‘$813,700,000,000’’. 
6
(2) DIRECT APPROPRIATIONS.—In addition to 
7
amounts otherwise available, there is appropriated to 
8
the Administrator of the Small Business Administra-
9
tion for fiscal year 2021, out of any money in the 
10
Treasury 
not 
otherwise 
appropriated, 
11
$7,250,000,000, to remain available until expended, 
12
for carrying out this section. 
13
SEC. 6002. TARGETED EIDL ADVANCE. 
14
(a) DEFINITIONS.—In this section— 
15
(1) the term ‘‘Administrator’’ means the Ad-
16
ministrator of the Small Business Administration; 
17
(2) the terms ‘‘covered entity’’ and ‘‘economic 
18
loss’’ have the meanings given the terms in section 
19
331(a) of the Economic Aid to Hard-Hit Small 
20
Businesses, Nonprofits, and Venues Act (title III of 
21
division N of Public Law 116–260); 
22
(3) the term ‘‘severely impacted small business’’ 
23
means a covered entity that— 
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(A) has suffered an economic loss of great-
1
er than 50 percent; and 
2
(B) employs not more than 10 employees; 
3
(4) the term ‘‘substantially impacted small busi-
4
ness’’ means a covered entity that— 
5
(A) employs not more than 10 employees; 
6
and 
7
(B) is not a severely impacted small busi-
8
ness; and 
9
(5) the term ‘‘supplemental payment’’ means a 
10
payment— 
11
(A) made by the Administrator under sec-
12
tion 1110(e) of the CARES Act (15 U.S.C. 
13
9009(e)) to a severely impacted small business 
14
or a substantially impacted small business; 
15
(B) in an amount that is $5,000; and 
16
(C) that, with respect to a covered entity, 
17
is in addition to any payment made to the cov-
18
ered entity under section 1110(e) of the 
19
CARES Act (15 U.S.C. 9009(e)) or section 331 
20
of the Economic Aid to Hard-Hit Small Busi-
21
nesses, Nonprofits, and Venues Act (title III of 
22
division N of Public Law 116–260). 
23
(b) PAYMENTS.—The Administrator shall take the 
24
following actions: 
25

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(1) Not later than 14 days after the date of the 
1
enactment of this subsection, the Administrator shall 
2
begin processing applications for payments, and may 
3
make payments, to covered entities that have not re-
4
ceived the full amounts to which the covered entities 
5
are entitled under section 331 of the Economic Aid 
6
to Hard-Hit Small Businesses, Nonprofits, and 
7
Venues Act (title III of division N of Public Law 
8
116–260). 
9
(2)(A) During the 14-day period beginning on 
10
the date that is 28 days after the date of enactment 
11
of this subsection, and subject to the availability of 
12
funds, the Administrator shall— 
13
(i) begin processing applications for sup-
14
plemental payments to severely impacted small 
15
businesses; and 
16
(ii) continue to process applications for the 
17
payments described in paragraph (1). 
18
(B) During the period described in subpara-
19
graph (A), the Administrator may make supple-
20
mental payments to severely impacted small busi-
21
nesses, and payments described in paragraph (1), in 
22
the order that the Administrator receives applica-
23
tions for those payments. 
24

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(3)(A) Beginning on the date that is 42 days 
1
after the date of enactment of this subsection, and 
2
subject to the availability of funds, the Adminis-
3
trator shall— 
4
(i) begin processing applications for sup-
5
plemental payments to substantially impacted 
6
small businesses; and 
7
(ii) continue to process applications for the 
8
supplemental payments described in paragraph 
9
(2) and payments described in paragraph (1). 
10
(B) During the period described in subpara-
11
graph (A), the Administrator may make supple-
12
mental payments to substantially impacted small 
13
businesses, supplemental payments described in 
14
paragraph (2), and payments described in paragraph 
15
(1), in the order that the Administrator receives ap-
16
plications for those payments. 
17
(c) APPROPRIATIONS.—In addition to amounts other-
18
wise available, there is appropriated to the Administrator 
19
for fiscal year 2021, out of any money in the Treasury 
20
not otherwise appropriated, $15,000,000,000, to remain 
21
available until expended, for carrying out this section. 
22
SEC. 6003. SUPPORT FOR RESTAURANTS. 
23
(a) DEFINITIONS.—In this section: 
24

312 
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(1) ADMINISTRATOR.—The term ‘‘Adminis-
1
trator’’ means the Administrator of the Small Busi-
2
ness Administration. 
3
(2) AFFILIATED BUSINESS.—The term ‘‘affili-
4
ated business’’ means a business in which an eligible 
5
entity has an equity or right to profit distributions 
6
of not less than 50 percent, or in which an eligible 
7
entity has the contractual authority to control the 
8
direction of the business, provided that such affili-
9
ation shall be determined as of any arrangements or 
10
agreements in existence as of March 13, 2020. 
11
(3) COVERED PERIOD.—The term ‘‘covered pe-
12
riod’’ means the period— 
13
(A) beginning on February 15, 2020; and 
14
(B) ending on December 31, 2021, or a 
15
date to be determined by the Administrator 
16
that is not later than 2 years after the date of 
17
enactment of this section. 
18
(4) ELIGIBLE ENTITY.—The term ‘‘eligible enti-
19
ty’’— 
20
(A) means a restaurant, food stand, food 
21
truck, food cart, caterer, saloon, inn, tavern, 
22
bar, lounge, brewpub, tasting room, taproom, li-
23
censed facility or premise of a beverage alcohol 
24
producer where the public may taste, sample, or 
25

313 
•HR 1319 EH
purchase products, or other similar place of 
1
business in which the public or patrons assem-
2
ble for the primary purpose of being served food 
3
or drink; 
4
(B) includes an entity described in sub-
5
paragraph (A) that is located in an airport ter-
6
minal or that is a Tribally-owned concern; and 
7
(C) does not include— 
8
(i) an entity described in subpara-
9
graph (A) that— 
10
(I) is a State or local govern-
11
ment-operated business; 
12
(II) as of March 13, 2020, owns 
13
or operates (together with any affili-
14
ated business) more than 20 locations, 
15
regardless of whether those locations 
16
do business under the same or mul-
17
tiple names; or 
18
(III) has a pending application 
19
for or has received a grant under sec-
20
tion 324 of the Economic Aid to 
21
Hard-Hit Small Businesses, Non-
22
profits, and Venues Act (title III of 
23
division N of Public Law 116–260); 
24
or 
25

314 
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(ii) a publicly-traded company. 
1
(5) EXCHANGE; ISSUER; SECURITY.—The terms 
2
‘‘exchange’’, ‘‘issuer’’, and ‘‘security’’ have the 
3
meanings given those terms in section 3(a) of the 
4
Securities Exchange Act of 1934 (15 U.S.C. 78c(a)). 
5
(6) FUND.—The term ‘‘Fund’’ means the Res-
6
taurant Revitalization Fund established under sub-
7
section (b). 
8
(7) PANDEMIC-RELATED REVENUE LOSS.—The 
9
term ‘‘pandemic-related revenue loss’’ means, with 
10
respect to an eligible entity— 
11
(A) except as provided in subparagraphs 
12
(B), (C), and (D), the gross receipts, as estab-
13
lished using such verification documentation as 
14
the Administrator may require, of the eligible 
15
entity during 2020 subtracted from the gross 
16
receipts of the eligible entity in 2019, if such 
17
sum is greater than zero; 
18
(B) if the eligible entity was not in oper-
19
ation for the entirety of 2019— 
20
(i) the difference between— 
21
(I) the product obtained by mul-
22
tiplying the average monthly gross re-
23
ceipts of the eligible entity in 2019 by 
24
12; and 
25

315 
•HR 1319 EH
(II) the product obtained by mul-
1
tiplying the average monthly gross re-
2
ceipts of the eligible entity in 2020 by 
3
12; or 
4
(ii) an amount based on a formula de-
5
termined by the Administrator; 
6
(C) if the eligible entity opened during the 
7
period beginning on January 1, 2020, and end-
8
ing on the day before the date of enactment of 
9
this section— 
10
(i) the expenses described in sub-
11
section (c)(5)(A) that were incurred by the 
12
eligible entity minus any gross receipts re-
13
ceived; or 
14
(ii) an amount based on a formula de-
15
termined by the Administrator; or 
16
(D) if the eligible entity has not yet opened 
17
as of the date of application for a grant under 
18
subsection (c), but has incurred expenses de-
19
scribed in subsection (c)(5)(A) as of the date of 
20
enactment of this section— 
21
(i) the amount of those expenses; or 
22
(ii) an amount based on a formula de-
23
termined by the Administrator. 
24

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For purposes of this paragraph, the pandemic-re-
1
lated revenue losses for an eligible entity shall be re-
2
duced by any amounts received from a covered loan 
3
made under paragraph (36) or (37) of section 7(a) 
4
of the Small Business Act (15 U.S.C. 636(a)) in 
5
2020 or 2021. 
6
(8) PAYROLL COSTS.—The term ‘‘payroll costs’’ 
7
has the meaning given the term in section 
8
7(a)(36)(A) of the Small Business Act (15 U.S.C. 
9
636(a)(36)(A)), except that such term shall not in-
10
clude— 
11
(A) qualified wages (as defined in sub-
12
section (c)(3) of section 2301 of the CARES 
13
Act) taken into account in determining the 
14
credit allowed under such section 2301; or 
15
(B) premiums taken into account in deter-
16
mining the credit allowed under section 6432 of 
17
the Internal Revenue Code of 1986. 
18
(9) PUBLICLY-TRADED
COMPANY.—The term 
19
‘‘publicly-traded company’’ means an entity that is 
20
majority owned or controlled by an entity that is an 
21
issuer, the securities of which are listed on a na-
22
tional securities exchange under section 6 of the Se-
23
curities Exchange Act of 1934 (15 U.S.C. 78f). 
24

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(10) TRIBALLY-OWNED
CONCERN.—The term 
1
‘‘Tribally-owned concern’’ has the meaning given the 
2
term in section 124.3 of title 13, Code of Federal 
3
Regulations, or any successor regulation. 
4
(b) RESTAURANT REVITALIZATION FUND.— 
5
(1) IN GENERAL.—There is established in the 
6
Treasury of the United States a fund to be known 
7
as the Restaurant Revitalization Fund. 
8
(2) APPROPRIATIONS.— 
9
(A) IN GENERAL.—In addition to amounts 
10
otherwise available, there is appropriated to the 
11
Restaurant Revitalization Fund for fiscal year 
12
2021, out of any money in the Treasury not 
13
otherwise appropriated, $25,000,000,000, to re-
14
main available until expended. 
15
(B) DISTRIBUTION.— 
16
(i) IN
GENERAL.—Of the amounts 
17
made available under subparagraph (A)— 
18
(I) $5,000,000,000 shall be avail-
19
able to eligible entities with gross re-
20
ceipts during 2019 of not more than 
21
$500,000; and 
22
(II) $20,000,000,000 shall be 
23
available to the Administrator to 
24
award grants under subsection (c) in 
25

318 
•HR 1319 EH
an equitable manner to eligible enti-
1
ties of different sizes based on annual 
2
gross receipts. 
3
(ii) ADJUSTMENTS.—The Adminis-
4
trator may make adjustments as necessary 
5
to the distribution of funds under clause 
6
(i)(II) based on demand and the relative 
7
local costs in the markets in which eligible 
8
entities operate. 
9
(C) GRANTS
AFTER
INITIAL
PERIOD.— 
10
Notwithstanding subparagraph (B), on and 
11
after the date that is 60 days after the date of 
12
enactment of this section, or another period of 
13
time determined by the Administrator, the Ad-
14
ministrator may make grants using amounts 
15
appropriated under subparagraph (A) to any el-
16
igible entity regardless of the annual gross re-
17
ceipts of the eligible entity. 
18
(3) USE OF FUNDS.—The Administrator shall 
19
use amounts in the Fund to make grants described 
20
in subsection (c). 
21
(c) RESTAURANT REVITALIZATION GRANTS.— 
22
(1) IN GENERAL.—Except as provided in sub-
23
section (b) and paragraph (3), the Administrator 
24
shall award grants to eligible entities in the order in 
25

319 
•HR 1319 EH
which applications are received by the Adminis-
1
trator. 
2
(2) APPLICATION.— 
3
(A) CERTIFICATION.—An eligible entity 
4
applying for a grant under this subsection shall 
5
make a good faith certification that— 
6
(i) the uncertainty of current eco-
7
nomic conditions makes necessary the 
8
grant request to support the ongoing oper-
9
ations of the eligible entity; and 
10
(ii) the eligible entity has not applied 
11
for or received a grant under section 324 
12
of the Economic Aid to Hard-Hit Small 
13
Businesses, Nonprofits, and Venues Act 
14
(title III of division N of Public Law 116– 
15
260). 
16
(B) BUSINESS IDENTIFIERS.—In accepting 
17
applications for grants under this subsection, 
18
the Administrator shall prioritize the ability of 
19
each applicant to use their existing business 
20
identifiers over requiring other forms of reg-
21
istration or identification that may not be com-
22
mon to their industry and imposing additional 
23
burdens on applicants. 
24
(3) PRIORITY IN AWARDING GRANTS.— 
25

320 
•HR 1319 EH
(A) IN GENERAL.—During the initial 21- 
1
day period in which the Administrator awards 
2
grants under this subsection, the Administrator 
3
shall prioritize awarding grants to eligible enti-
4
ties that are small business concerns owned and 
5
controlled by women (as defined in section 3(n) 
6
of the Small Business Act (15 U.S.C. 632(n))), 
7
small business concerns owned and controlled 
8
by veterans (as defined in section 3(q) of such 
9
Act (15 U.S.C. 632(q))), or socially and eco-
10
nomically disadvantaged small business con-
11
cerns (as defined in section 8(a)(4)(A) of the 
12
Small Business Act (15 U.S.C. 637(a)(4)(A))). 
13
The Administrator may take such steps as nec-
14
essary to ensure that eligible entities described 
15
in this subparagraph have access to grant fund-
16
ing under this section after the end of such 21- 
17
day period. 
18
(B) CERTIFICATION.—For purposes of es-
19
tablishing priority under subparagraph (A), an 
20
applicant shall submit a self-certification of eli-
21
gibility for priority with the grant application. 
22
(4) GRANT AMOUNT.— 
23
(A) AGGREGATE MAXIMUM AMOUNT.—The 
24
aggregate amount of grants made to an eligible 
25

321 
•HR 1319 EH
entity and any affiliated businesses of the eligi-
1
ble entity under this subsection— 
2
(i) shall not exceed $10,000,000; and 
3
(ii) shall be limited to $5,000,000 per 
4
physical location of the eligible entity. 
5
(B) 
DETERMINATION
OF
GRANT 
6
AMOUNT.— 
7
(i) IN GENERAL.—Except as provided 
8
in this paragraph, the amount of a grant 
9
made to an eligible entity under this sub-
10
section shall be equal to the pandemic-re-
11
lated revenue loss of the eligible entity. 
12
(ii) RETURN
TO
TREASURY.—Any 
13
amount of a grant made under this sub-
14
section to an eligible entity based on esti-
15
mated receipts that is greater than the ac-
16
tual gross receipts of the eligible entity in 
17
2020 shall be returned to the Treasury. 
18
(5) USE OF FUNDS.—During the covered pe-
19
riod, an eligible entity that receives a grant under 
20
this subsection may use the grant funds for the fol-
21
lowing expenses incurred as a direct result of, or 
22
during, the COVID–19 pandemic: 
23
(A) Payroll costs. 
24

322 
•HR 1319 EH
(B) Payments of principal or interest on 
1
any mortgage obligation (which shall not in-
2
clude any prepayment of principal on a mort-
3
gage obligation). 
4
(C) Rent payments, including rent under a 
5
lease agreement (which shall not include any 
6
prepayment of rent). 
7
(D) Utilities. 
8
(E) Maintenance expenses, including— 
9
(i) construction to accommodate out-
10
door seating; and 
11
(ii) walls, floors, deck surfaces, fur-
12
niture, fixtures, and equipment. 
13
(F) Supplies, including protective equip-
14
ment and cleaning materials. 
15
(G) Food and beverage expenses that are 
16
within the scope of the normal business practice 
17
of the eligible entity before the covered period. 
18
(H) Covered supplier costs, as defined in 
19
section 7A(a) of the Small Business Act (as re-
20
designated, transferred, and amended by sec-
21
tion 304(b) of the Economic Aid to Hard-Hit 
22
Small Businesses, Nonprofits, and Venues Act 
23
(Public Law 116–260)). 
24
(I) Operational expenses. 
25

323 
•HR 1319 EH
(J) Paid sick leave. 
1
(K) Any other expenses that the Adminis-
2
trator determines to be essential to maintaining 
3
the eligible entity. 
4
(6) RETURNING FUNDS.—If an eligible entity 
5
that receives a grant under this subsection fails to 
6
use all grant funds or permanently ceases operations 
7
on or before the last day of the covered period, the 
8
eligible entity shall return to the Treasury any funds 
9
that the eligible entity did not use for the allowable 
10
expenses under paragraph (5). 
11
SEC. 6004. COMMUNITY NAVIGATOR PILOT PROGRAM. 
12
(a) DEFINITIONS.—In this section: 
13
(1) ADMINISTRATION.—The term ‘‘Administra-
14
tion’’ means the Small Business Administration. 
15
(2) ADMINISTRATOR.—The term ‘‘Adminis-
16
trator’’ means the Administrator of the Small Busi-
17
ness Administration. 
18
(3) COMMUNITY
NAVIGATOR
SERVICES.—The 
19
term ‘‘community navigator services’’ means the out-
20
reach, education, and technical assistance provided 
21
by community navigators that target eligible busi-
22
nesses to increase awareness of, and participation in, 
23
programs of the Small Business Administration. 
24

324 
•HR 1319 EH
(4) COMMUNITY NAVIGATOR.—The term ‘‘com-
1
munity navigator’’ means a community organization, 
2
community financial institution as defined in section 
3
7(a)(36)(A) of the Small Business Act (15 U.S.C. 
4
636(a)(36)(A)), or other private nonprofit organiza-
5
tion engaged in the delivery of community navigator 
6
services. 
7
(5) ELIGIBLE
BUSINESS.—The term ‘‘eligible 
8
business’’ means any small business concern, with 
9
priority for small business concerns owned and con-
10
trolled by women (as defined in section 3(n) of the 
11
Small Business Act (15 U.S.C. 632(n))), small busi-
12
ness concerns owned and controlled by veterans (as 
13
defined in section 3(q) of such Act (15 U.S.C. 
14
632(q))), and socially and economically disadvan-
15
taged small business concerns (as defined in section 
16
8(a)(4)(A) of the Small Business Act (15 U.S.C. 
17
637(a)(4)(A))). 
18
(6) PRIVATE NONPROFIT ORGANIZATION.—The 
19
term ‘‘private nonprofit organization’’ means an en-
20
tity that is described in section 501(c) of the Inter-
21
nal Revenue Code of 1986 and exempt from tax 
22
under section 501(a) of such Code. 
23
(7) RESOURCE PARTNER.—The term ‘‘resource 
24
partner’’ means— 
25

325 
•HR 1319 EH
(A) a small business development center 
1
(as defined in section 3 of the Small Business 
2
Act (15 U.S.C. 632)); 
3
(B) a women’s business center (as de-
4
scribed in section 29 of the Small Business Act 
5
(15 U.S.C. 656)); and 
6
(C) a chapter of the Service Corps of Re-
7
tired 
Executives 
(as 
defined 
in 
section 
8
8(b)(1)(B) 
of 
the 
Act 
(15 
U.S.C. 
9
637(b)(1)(B))). 
10
(8) SMALL
BUSINESS
CONCERN.—The term 
11
‘‘small business concern’’ has the meaning given 
12
under section 3 of the Small Business Act (15 
13
U.S.C. 632). 
14
(9) STATE.—The term ‘‘State’’ means a State 
15
of the United States, the District of Columbia, the 
16
Commonwealth of Puerto Rico, the Virgin Islands, 
17
American Samoa, the Commonwealth of the North-
18
ern Mariana Islands, and Guam, or an agency, in-
19
strumentality, or fiscal agent thereof. 
20
(10) UNIT
OF
GENERAL
LOCAL
GOVERN-
21
MENT.—The term ‘‘unit of general local govern-
22
ment’’ means a county, city, town, village, or other 
23
general purpose political subdivision of a State. 
24
(b) COMMUNITY NAVIGATOR PILOT PROGRAM.— 
25

326 
•HR 1319 EH
(1) IN
GENERAL.—The Administrator of the 
1
Small Business Administration shall establish a 
2
Community Navigator pilot program to make grants 
3
to, or enter into contracts or cooperative agreements 
4
with, private nonprofit organizations, resource part-
5
ners, States, Tribes, and units of local government 
6
to ensure the delivery of free community navigator 
7
services to current or prospective owners of eligible 
8
businesses in order to improve access to assistance 
9
programs and resources made available because of 
10
the COVID–19 pandemic by Federal, State, Tribal, 
11
and local entities. 
12
(2) APPROPRIATIONS.—In addition to amounts 
13
otherwise available, there is appropriated to the Ad-
14
ministrator for fiscal year 2021, out of any money 
15
in 
the 
Treasury 
not 
otherwise 
appropriated, 
16
$100,000,000, to remain available until September 
17
30, 2022, for carrying out this subsection. 
18
(c) OUTREACH AND EDUCATION.— 
19
(1) PROMOTION.—The Administrator shall de-
20
velop and implement a program to promote commu-
21
nity navigator services to current or prospective 
22
owners of eligible businesses. 
23
(2) CALL
CENTER.—The Administrator shall 
24
establish a telephone hotline to offer information 
25

327 
•HR 1319 EH
about Federal programs to assist eligible businesses 
1
and offer referral services to resource partners, com-
2
munity navigators, potential lenders, and other per-
3
sons that the Administrator determines appropriate 
4
for current or prospective owners of eligible busi-
5
nesses. 
6
(3) OUTREACH.—The Administrator shall— 
7
(A) conduct outreach and education, in the 
8
10 most commonly spoken languages in the 
9
United States, to current or prospective owners 
10
of eligible businesses on community navigator 
11
services and other Federal programs to assist 
12
eligible businesses; 
13
(B) improve the website of the Administra-
14
tion to describe such community navigator serv-
15
ices and other Federal programs; and 
16
(C) implement an education campaign by 
17
advertising in media targeted to current or pro-
18
spective owners of eligible businesses. 
19
(4) APPROPRIATIONS.—In addition to amounts 
20
otherwise available, there is appropriated to the Ad-
21
ministrator for fiscal year 2021, out of any money 
22
in 
the 
Treasury 
not 
otherwise 
appropriated, 
23
$75,000,000, to remain available until September 
24
30, 2022, for carrying out this subsection. 
25

328 
•HR 1319 EH
(d) SUNSET.—The authority of the Administrator to 
1
make grants under this section shall terminate on Decem-
2
ber 31, 2025. 
3
SEC. 6005. SHUTTERED VENUE OPERATORS. 
4
In addition to amounts otherwise available, there is 
5
appropriated for fiscal year 2021, out of any money in 
6
the Treasury not otherwise appropriated, $1,250,000,000, 
7
to remain available until expended, to carry out section 
8
324 of the Economic Aid to Hard-Hit Small Businesses, 
9
Nonprofits, and Venues Act (title III of division N of Pub-
10
lic Law 116–260), of which $500,000 shall be used to pro-
11
vide technical assistance to help applicants access the Sys-
12
tem for Award Management (or any successor thereto) or 
13
to assist applicants with an alternative grant application 
14
system, which the Administrator of the Small Business 
15
Administration may develop for use for grant programs 
16
of the Small Business Administration. 
17
SEC. 6006. DIRECT APPROPRIATIONS. 
18
(a) IN GENERAL.—In addition to amounts otherwise 
19
available, there is appropriated to the Administrator for 
20
fiscal year 2021, out of any money in the Treasury not 
21
otherwise appropriated, to remain available until ex-
22
pended— 
23
(1) $840,000,000 for administrative expenses, 
24
including to prevent, prepare for, and respond to the 
25

329 
•HR 1319 EH
COVID–19 pandemic, domestically or internation-
1
ally, including administrative expenses related to 
2
paragraphs (36) and (37) of section 7(a) of the 
3
Small Business Act, section 324 of the Economic 
4
Aid to Hard-Hit Small Businesses, Nonprofits, and 
5
Venues Act (title III of division N of Public Law 
6
116–260), section 6002 of this title, and section 
7
6003 of this title; and 
8
(2) $460,000,000 to carry out the disaster loan 
9
program authorized by section 7(b) of the Small 
10
Business Act (15 U.S.C. 636(b)), of which 
11
$70,000,000 shall be for the cost of direct loans au-
12
thorized by such section and $390,000,000 shall be 
13
for administrative expenses to carry out such pro-
14
gram. 
15
(b) INSPECTOR GENERAL.—In addition to amounts 
16
otherwise available, there is appropriated to the Inspector 
17
General of the Small Business Administration for fiscal 
18
year 2021, out of any money in the Treasury not otherwise 
19
appropriated, $25,000,000, to remain available until ex-
20
pended, for necessary expenses of the Office of Inspector 
21
General. 
22

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TITLE 
VII—COMMITTEE 
ON 
1
TRANSPORTATION 
AND 
IN-
2
FRASTRUCTURE 
3
Subtitle A—Transportation and 
4
Infrastructure 
5
SEC. 7001. FEDERAL EMERGENCY MANAGEMENT AGENCY 
6
APPROPRIATION. 
7
In addition to amounts otherwise available, there is 
8
appropriated to the Federal Emergency Management 
9
Agency for fiscal year 2021, out of any money in the 
10
Treasury not otherwise appropriated, $50,000,000,000, to 
11
remain available until September 30, 2025, to carry out 
12
the purposes of the Disaster Relief Fund for costs associ-
13
ated with major disaster declarations. 
14
SEC. 7002. FUNERAL ASSISTANCE. 
15
(a) IN GENERAL.—For the emergency declaration 
16
issued by the President on March 13, 2020, pursuant to 
17
section 501(b) of the Robert T. Stafford Disaster Relief 
18
and Emergency Assistance Act (42 U.S.C. 5191(b)), and 
19
for any subsequent major disaster declaration that super-
20
sedes such emergency declaration, the President shall pro-
21
vide financial assistance to an individual or household to 
22
meet disaster-related funeral expenses under section 
23
408(e)(1) of the Robert T. Stafford Disaster Relief and 
24

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•HR 1319 EH
Emergency Assistance Act (42 U.S.C. 5174(e)(1)), for 
1
which the Federal cost share shall be 100 percent. 
2
(b) USE OF FUNDS.—Funds appropriated under sec-
3
tion 7001 may be used to carry out subsection (a) of this 
4
section. 
5
SEC. 7003. ECONOMIC ADJUSTMENT ASSISTANCE. 
6
(a) ECONOMIC DEVELOPMENT ADMINISTRATION AP-
7
PROPRIATION.—In addition to amounts otherwise avail-
8
able, there is appropriated for fiscal year 2021, out of any 
9
money in the Treasury not otherwise appropriated, 
10
$3,000,000,000, to remain available until September 30, 
11
2022, to the Department of Commerce for economic ad-
12
justment assistance as authorized by sections 209 and 703 
13
of the Public Works and Economic Development Act of 
14
1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, 
15
and respond to coronavirus and for necessary expenses for 
16
responding to economic injury as a result of coronavirus. 
17
(b) Of the funds provided by this section, up to 2 
18
percent shall be used for Federal costs to administer such 
19
assistance utilizing temporary Federal personnel as may 
20
be necessary consistent with the requirements applicable 
21
to such administrative funding in fiscal year 2020 to pre-
22
vent, prepare for, and respond to coronavirus and which 
23
shall remain available until September 30, 2027. 
24

332 
•HR 1319 EH
(c) Of the funds provided by this section, 15 percent 
1
shall be for assistance to communities that have suffered 
2
economic injury as a result of job losses in the travel, tour-
3
ism, or outdoor recreation sectors. 
4
(d) The total amount provided by this section shall 
5
be allocated to eligible recipients in the States and Terri-
6
tories according to the total level of economic injury of 
7
such States and Territories as a result of coronavirus be-
8
ginning on March 1, 2020, as measured by the change 
9
in economic activity, demonstrated by current Federal eco-
10
nomic data sources such as unemployment claims and 
11
gross domestic product, before and after such date. 
12
SEC. 7004. GREAT LAKES ST. LAWRENCE SEAWAY DEVELOP-
13
MENT 
CORPORATION 
OPERATIONS 
AND 
14
MAINTENANCE. 
15
In addition to amounts otherwise available, there is 
16
appropriated for fiscal year 2021, out of amounts not oth-
17
erwise appropriated from the Harbor Maintenance Trust 
18
Fund pursuant to section 210 of the Water Resources De-
19
velopment Act of 1986 (33 U.S.C. 2238), $1,500,000, to 
20
remain available until expended, to prevent, prepare for, 
21
and respond to coronavirus by conducting the operations, 
22
maintenance, and capital infrastructure activities of the 
23
Seaway International Bridge. 
24

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•HR 1319 EH
SEC. 7005. GRANTS TO THE NATIONAL RAILROAD PAS-
1
SENGER CORPORATION. 
2
(a) NORTHEAST CORRIDOR APPROPRIATION.—In ad-
3
dition to amounts otherwise available, there is appro-
4
priated for fiscal year 2021, out of any money in the 
5
Treasury not otherwise appropriated, $820,388,160, to re-
6
main available until September 30, 2024, for grants as 
7
authorized under section 11101(a) of the FAST Act (Pub-
8
lic Law 114–94) to prevent, prepare for, and respond to 
9
coronavirus. 
10
(b) NATIONAL NETWORK APPROPRIATION.—In addi-
11
tion to amounts otherwise available, there is appropriated 
12
for fiscal year 2021, out of any money in the Treasury 
13
not otherwise appropriated, $679,611,840, to remain 
14
available until September 30, 2024, for grants as author-
15
ized under section 11101(b) of the FAST Act (Public Law 
16
114–94) to prevent, prepare for, and respond to 
17
coronavirus. 
18
(c) LONG-DISTANCE SERVICE RESTORATION
AND 
19
EMPLOYEE RECALLS.—Not less than $165,926,000 of the 
20
aggregate amounts made available under subsections (a) 
21
and (b) shall be for use by the National Railroad Pas-
22
senger Corporation to— 
23
(1) restore, not later than 90 days after the 
24
date of enactment of this Act, the frequency of rail 
25
service on long-distance routes (as defined in section 
26

334 
•HR 1319 EH
24102 of title 49, United States Code) that the Na-
1
tional Railroad Passenger Corporation reduced the 
2
frequency of on or after July 1, 2020, and continue 
3
to operate such service at such frequency; and 
4
(2) recall and manage employees furloughed on 
5
or after October 1, 2020, as a result of efforts to 
6
prevent, prepare for, and respond to coronavirus. 
7
(d) USE
OF FUNDS
IN LIEU
OF CAPITAL PAY-
8
MENTS.—Not less than $109,805,000 of the aggregate 
9
amounts made available under subsections (a) and (b)— 
10
(1) shall be for use by the National Railroad 
11
Passenger Corporation in lieu of capital payments 
12
from States and commuter rail passenger transpor-
13
tation providers that are subject to the cost alloca-
14
tion policy under section 24905(c) of title 49, United 
15
States Code; and 
16
(2) notwithstanding sections 24319(g) and 
17
24905(c)(1)(A)(i) of title 49, United States Code, 
18
such amounts do not constitute cross-subsidization 
19
of commuter rail passenger transportation. 
20
(e) USE
OF FUNDS
FOR STATE PAYMENTS
FOR 
21
STATE-SUPPORTED ROUTES.— 
22
(1) IN GENERAL.—Of the amounts made avail-
23
able under subsection (b), $174,850,000 shall be for 
24
use by the National Railroad Passenger Corporation 
25

335 
•HR 1319 EH
to offset amounts required to be paid by States for 
1
covered State-supported routes. 
2
(2) FUNDING SHARE.—The share of funding 
3
provided under paragraph (1) with respect to a cov-
4
ered State-supported route shall be distributed as 
5
follows: 
6
(A) Each covered State-supported route 
7
shall receive 7 percent of the costs allocated to 
8
the route in fiscal year 2019 under the cost al-
9
location methodology adopted pursuant to sec-
10
tion 209 of the Passenger Rail Investment and 
11
Improvement Act of 2008 (Public Law 110– 
12
432). 
13
(B) Any remaining amounts after the dis-
14
tribution described in subparagraph (A) shall be 
15
apportioned to each covered State-supported 
16
route in proportion to the passenger revenue of 
17
such route and other revenue allocated to such 
18
route in fiscal year 2019 divided by the total 
19
passenger revenue and other revenue allocated 
20
to all covered State-supported routes in fiscal 
21
year 2019. 
22
(3) COVERED
STATE-SUPPORTED
ROUTE
DE-
23
FINED.—In this subsection, the term ‘‘covered 
24
State-supported route’’ means a State-supported 
25

336 
•HR 1319 EH
route, as such term is defined in section 24102 of 
1
title 49, United States Code, but does not include a 
2
State-supported route for which service was termi-
3
nated on or before February 1, 2020. 
4
(f) USE OF FUNDS FOR DEBT REPAYMENT OR PRE-
5
PAYMENT.—Not more than $100,885,000 of the aggre-
6
gate amounts made available under subsections (a) and 
7
(b) shall be— 
8
(1) for the repayment or prepayment of debt in-
9
curred by the National Railroad Passenger Corpora-
10
tion under financing arrangements entered into prior 
11
to the date of enactment of this Act; and 
12
(2) to pay required reserves, costs, and fees re-
13
lated to such debt, including for loans from the De-
14
partment of Transportation and loans that would 
15
otherwise have been paid from National Railroad 
16
Passenger Corporation revenues. 
17
(g) PROJECT MANAGEMENT OVERSIGHT.—Not more 
18
than $2,000,000 of the aggregate amounts made available 
19
under subsections (a) and (b) shall be for activities author-
20
ized under section 11101(c) of the FAST Act (Public Law 
21
114–94). 
22
SEC. 7006. FEDERAL TRANSIT ADMINISTRATION GRANTS. 
23
(a) FEDERAL TRANSIT ADMINISTRATION APPRO-
24
PRIATION.— 
25

337 
•HR 1319 EH
(1) IN GENERAL.—In addition to amounts oth-
1
erwise made available, there are appropriated for fis-
2
cal year 2021, out of any funds in the Treasury not 
3
otherwise appropriated, $30,461,355,534, to remain 
4
available until September 30, 2024, that shall— 
5
(A) be for grants to eligible recipients 
6
under sections 5307, 5309, 5310, and 5311 of 
7
title 49, United States Code, to prevent, pre-
8
pare for, and respond to coronavirus; and 
9
(B) not be subject to any prior restriction 
10
on the total amount of funds available for im-
11
plementation or execution of programs author-
12
ized under sections 5307, 5310, or 5311 of 
13
such title. 
14
(2) AVAILABILITY OF FUNDS FOR OPERATING 
15
EXPENSES.— 
16
(A) IN
GENERAL.—Notwithstanding sub-
17
section (a)(1) or (b) of section 5307 and section 
18
5310(b)(2)(A) of title 49, United States Code, 
19
funds provided under this section, other than 
20
subsection (b)(4), shall be available for the op-
21
erating expenses of transit agencies to prevent, 
22
prepare for, and respond to the coronavirus 
23
public health emergency, including, beginning 
24
on January 20, 2020— 
25

338 
•HR 1319 EH
(i) reimbursement for payroll of public 
1
transportation (including payroll and ex-
2
penses of private providers of public trans-
3
portation); 
4
(ii) operating costs to maintain service 
5
due to lost revenue due as a result of the 
6
coronavirus public health emergency, in-
7
cluding the purchase of personal protective 
8
equipment; and 
9
(iii) paying the administrative leave of 
10
operations or contractor personnel due to 
11
reductions in service. 
12
(B) USE OF FUNDS.—Funds described in 
13
subparagraph (A) shall be— 
14
(i) available for immediate obligation, 
15
notwithstanding the requirement for such 
16
expenses to be included in a transportation 
17
improvement program, long-range trans-
18
portation plan, statewide transportation 
19
plan, or statewide transportation improve-
20
ment program under sections 5303 and 
21
5304 of title 49, United States Code; 
22
(ii) directed to payroll and operations 
23
of public transportation (including payroll 
24
and expenses of private providers of public 
25

339 
•HR 1319 EH
transportation), unless the recipient cer-
1
tifies to the Administrator of the Federal 
2
Transit Administration that the recipient 
3
has not furloughed any employees; 
4
(iii) used to provide a Federal share 
5
of the costs for any grant made under this 
6
section of 100 percent. 
7
(b) ALLOCATION OF FUNDS.— 
8
(1) URBANIZED AREA FORMULA GRANTS.— 
9
(A) IN GENERAL.—Of the amounts made 
10
available under subsection (a), $26,086,580,227 
11
shall be for grants to recipients and subrecipi-
12
ents under section 5307 of title 49, United 
13
States Code, and shall be administered as if 
14
such funds were provided under section 5307 of 
15
such title. 
16
(B) ALLOCATION.—Amounts made avail-
17
able under subparagraph (A) shall be appor-
18
tioned to urbanized areas based on data con-
19
tained in the National Transit Database such 
20
that— 
21
(i) each urbanized area shall receive 
22
an apportionment of an amount that, when 
23
combined with amounts that were other-
24
wise made available to such urbanized area 
25

340 
•HR 1319 EH
for similar activities to prevent, prepare 
1
for, and respond to coronavirus, is equal to 
2
132 percent of the urbanized area’s 2018 
3
operating costs; and 
4
(ii) for funds remaining after the ap-
5
portionment described in clause (i), such 
6
funds shall be apportioned such that— 
7
(I) each urbanized area that did 
8
not receive an apportionment under 
9
clause (i) shall receive an apportion-
10
ment equal to 25 percent of the ur-
11
banized area’s 2018 operating costs; 
12
and 
13
(II) each urbanized area under 
14
clause (i), when the amounts that 
15
were otherwise made available, prior 
16
to clause (i) to that urbanized area 
17
for similar activities to prevent, pre-
18
pare for, and respond to coronavirus 
19
are equal to or greater than 130 per-
20
cent of the urbanized area’s 2018 op-
21
erating costs but do not exceed 132 
22
percent of such costs, such urbanized 
23
area shall receive an apportionment 
24
equal to 10 percent of the urbanized 
25

341 
•HR 1319 EH
area’s 2018 operating costs, in addi-
1
tion to amounts apportioned to the 
2
urbanized area under clause (i). 
3
(2) FORMULA
GRANTS
FOR
THE
ENHANCED 
4
MOBILITY OF SENIORS AND INDIVIDUALS WITH DIS-
5
ABILITIES.— 
6
(A) IN GENERAL.—Of the amounts made 
7
available under subsection (a), $50,000,000 
8
shall be for grants to recipients or subrecipients 
9
eligible under section 5310 of title 49, United 
10
States Code, and shall be apportioned in ac-
11
cordance with such section. 
12
(B) ALLOCATION RATIO.—Amounts made 
13
available under subparagraph (A) shall be allo-
14
cated in the same ratio as funds were provided 
15
under section 5310 of title 49, United States 
16
Code, for fiscal year 2020. 
17
(3) FORMULA GRANTS FOR RURAL AREAS.— 
18
(A) IN GENERAL.—Of the amounts made 
19
available under subsection (a), $317,214,013 
20
shall be for grants to recipients or subrecipients 
21
eligible under section 5311 of title 49, United 
22
States Code, and shall be administered as if the 
23
funds were provided under section 5311 of such 
24
title, and shall be apportioned in accordance 
25

342 
•HR 1319 EH
with such section, except as described in para-
1
graph (B). 
2
(B) ALLOCATION RATIO.—Amounts made 
3
available under subparagraph (A) to States, as 
4
defined in section 5302 of title 49, United 
5
States Code, shall be allocated to such States 
6
based on data contained in the National Transit 
7
Database, such that— 
8
(i) any State that received an amount 
9
for similar activities to prevent, prepare 
10
for, and respond to coronavirus that is 
11
equal to or greater than 150 percent of the 
12
combined 2018 rural operating costs of the 
13
recipients and subrecipients in such State 
14
shall receive an amount equal to 5 percent 
15
of such State’s 2018 rural operating costs; 
16
(ii) any State that does not receive an 
17
allocation under clause (i) that received an 
18
amount for similar activities to prevent, 
19
prepare for, and respond to coronavirus 
20
that is equal to or greater than 140 per-
21
cent of the combined 2018 rural operating 
22
costs of the recipients and subrecipients in 
23
that State shall receive an amount equal to 
24

343 
•HR 1319 EH
10 percent of such State’s 2018 rural op-
1
erating costs; and 
2
(iii) any State that does not receive an 
3
allocation under clauses (i) or (ii) shall re-
4
ceive an amount equal to 20 percent of 
5
such State’s 2018 rural operating costs. 
6
(4) CAPITAL INVESTMENTS.— 
7
(A) IN GENERAL.—Of the amounts made 
8
available under subsection (a)— 
9
(i) $1,425,000,000 shall be for grants 
10
administered under subsections (d) and (e) 
11
of section 5309 of title 49, United States 
12
Code, and section 3005(b) of the FAST 
13
Act (Public Law 114–94); and 
14
(ii) $250,000,000 shall be for grants 
15
administered under subsection (h) of sec-
16
tion 5309 of title 49, United States Code. 
17
(B) FUNDING DISTRIBUTION.— 
18
(i) IN
GENERAL.—Of the amounts 
19
made available in subparagraph (A)(i), 
20
$1,250,000,000 shall be provided to each 
21
recipient for all projects with existing full 
22
funding grant agreements that received al-
23
locations for fiscal year 2019 or 2020 and 
24
all projects under section 3005(b) of Pub-
25

344 
•HR 1319 EH
lic Law 114–94 that received allocations 
1
for fiscal year 2019 or 2020, except that 
2
recipients with projects open for revenue 
3
service are not eligible to receive a grant 
4
under this subparagraph. Funds shall be 
5
provided proportionally based on the non- 
6
capital investment grant or non-expedited 
7
project delivery share of the amount allo-
8
cated. 
9
(ii) ALLOCATION.—Of the amounts 
10
made available in subparagraph (A)(i), 
11
$175,000,000 shall be provided to each re-
12
cipient for all projects with existing full 
13
funding grant agreements that received an 
14
allocation only prior to fiscal year 2019, 
15
except that projects open for revenue serv-
16
ice are not eligible to receive a grant under 
17
this subparagraph and no project may re-
18
ceive more than 40 percent of the amounts 
19
provided under this clause. The Adminis-
20
trator of the Federal Transit Administra-
21
tion shall proportionally distribute funds in 
22
excess of such percent to recipients for 
23
which the percent of funds does not exceed 
24
40 percent. Funds shall be provided pro-
25

345 
•HR 1319 EH
portionally based on the non-capital invest-
1
ment grant share of the amount allocated. 
2
(iii) 
ELIGIBLE
RECIPIENTS.—For 
3
amounts made available in subparagraph 
4
(A)(ii), eligible recipients shall be any re-
5
cipient of an allocation under subsection 
6
(h) of section 5309 of title 49, United 
7
States Code, or an applicant in the project 
8
development phase described in paragraph 
9
(2) of such subsection. 
10
(iv) AMOUNT.—Amounts distributed 
11
under clauses (i), (ii), and (iii) of subpara-
12
graph (A) shall be provided notwith-
13
standing the limitation of any calculation 
14
of the maximum amount of Federal finan-
15
cial assistance for the project under sub-
16
section (k)(2)(C)(ii) or (h)(7) of section 
17
5309 of title 49, United States Code, or 
18
section 3005(b)(9) of the FAST Act (Pub-
19
lic Law 114–94). 
20
(5) SECTION 5311(F) SERVICES.— 
21
(A) IN GENERAL.—Of the amounts made 
22
available under subsection (a) and in addition 
23
to the amounts made available under paragraph 
24
(3), $100,000,000 shall be available for grants 
25

346 
•HR 1319 EH
to recipients for bus operators that partner with 
1
recipients or subrecipients of funds under sec-
2
tion 5311(f) of title 49, United States Code. 
3
(B) ALLOCATION RATIO.—Notwithstanding 
4
paragraph (3), the Administrator of the Federal 
5
Transit Administration shall allocate amounts 
6
under subparagraph (A) in the same ratio as 
7
funds were provided under section 5311 of title 
8
49, United States Code, for fiscal year 2020. 
9
(C) EXCEPTION.—If a State or territory 
10
does not have bus providers eligible under sec-
11
tion 5311(f) of title 49, United States Code, 
12
funds under this paragraph may be used by 
13
such State or territory for any expense eligible 
14
under section 5311 of title 49, United States 
15
Code. 
16
(6) PLANNING.— 
17
(A) IN GENERAL.—Of the amounts made 
18
available under subsection (a), $25,000,000 
19
shall be for grants to recipients eligible under 
20
section 5307 of title 49, United States Code, 
21
for the planning of public transportation associ-
22
ated with the restoration of services as the 
23
coronavirus public health emergency concludes 
24

347 
•HR 1319 EH
and shall be available in accordance with such 
1
section. 
2
(B) AVAILABILITY OF FUNDS FOR ROUTE 
3
PLANNING.—Amounts made available under 
4
subparagraph (A) shall be available for route 
5
planning designed to— 
6
(i) increase ridership and reduce trav-
7
el times, while maintaining or expanding 
8
the total level of vehicle revenue miles of 
9
service provided in the planning period; or 
10
(ii) make service adjustments to in-
11
crease the quality or frequency of service 
12
provided to low-income riders and dis-
13
advantaged neighborhoods or communities. 
14
(C) LIMITATION.—Amounts made available 
15
under subparagraph (A) shall not be used for 
16
route planning related to transitioning public 
17
transportation service provided as of the date of 
18
receipt of funds to a transportation network 
19
company or other third-party contract provider, 
20
unless the existing provider of public transpor-
21
tation service is a third-party contract provider. 
22
(7) RECIPIENTS AND SUBRECIPIENTS REQUIR-
23
ING ADDITIONAL ASSISTANCE.— 
24

348 
•HR 1319 EH
(A) IN GENERAL.—Of the amounts made 
1
available under subsection (a), $2,207,561,294 
2
shall be for grants to eligible recipients or sub-
3
recipients of funds under sections 5307 or 5311 
4
of title 49, United States Code, that, as a result 
5
of COVID–19, require additional assistance for 
6
costs related to operations, personnel, cleaning, 
7
and sanitization combating the spread of patho-
8
gens on transit systems, and debt service pay-
9
ments incurred to maintain operations and 
10
avoid layoffs and furloughs. 
11
(B) ADMINISTRATION.—Funds made avail-
12
able under subparagraph (A) shall, after alloca-
13
tion, be administered as if provided under para-
14
graph (1) or (3), as applicable. 
15
(C) APPLICATION REQUIREMENTS.— 
16
(i) IN GENERAL.—The Administrator 
17
of the Federal Transit Administration may 
18
not allocate funds to an eligible recipient 
19
or subrecipient of funds under chapter 53 
20
of title 49, United States Code, unless the 
21
recipient provides to the Administrator— 
22
(I) estimates of financial need; 
23

349 
•HR 1319 EH
(II) data on reductions in farebox 
1
or other sources of local revenue for 
2
sustained operations; 
3
(III) a spending plan for such 
4
funds; and 
5
(IV) demonstration of expendi-
6
ture of greater than 90 percent of 
7
funds available to the applicant from 
8
funds made available for similar ac-
9
tivities in fiscal year 2020. 
10
(ii) DEADLINES.—The Administrator 
11
of the Federal Transit Administration 
12
shall— 
13
(I) not later than 180 days after 
14
the date of enactment of this Act, 
15
issue a Notice of Funding Oppor-
16
tunity for assistance under this para-
17
graph; and 
18
(II) not later than 120 days after 
19
the application deadline established in 
20
the Notice of Funding Opportunity 
21
under subclause (I), make awards 
22
under this paragraph to selected ap-
23
plicants. 
24
(iii) EVALUATION.— 
25

350 
•HR 1319 EH
(I) IN
GENERAL.—Applications 
1
for assistance under this paragraph 
2
shall be evaluated by the Adminis-
3
trator of the Federal Transit Admin-
4
istration based on the level of finan-
5
cial need demonstrated by an eligible 
6
recipient or subrecipient, including 
7
projections of future financial need to 
8
maintain service as a percentage of 
9
the 2018 operating costs that has not 
10
been replaced by the funds made 
11
available to the eligible recipient or 
12
subrecipient under paragraphs (1) 
13
through (5) of this subsection when 
14
combined with the amounts allocated 
15
to such eligible recipient or sub-
16
recipient from funds previously made 
17
available for the operating expenses of 
18
transit agencies related to the re-
19
sponse to the COVID–19 public 
20
health emergency. 
21
(II) 
RESTRICTION.—Amounts 
22
made available under this paragraph 
23
shall only be available for operating 
24
expenses. 
25

351 
•HR 1319 EH
(iv) STATE
APPLICANTS.—A State 
1
may apply for assistance under this para-
2
graph on behalf of an eligible recipient or 
3
subrecipient or a group of eligible recipi-
4
ents or subrecipients. 
5
(D) UNOBLIGATED
FUNDS.—If amounts 
6
made available under this paragraph remain 
7
unobligated on September 30, 2023, such 
8
amounts shall be available for any purpose eligi-
9
ble under sections 5307 or 5311 of title 49, 
10
United States Code. 
11
SEC. 7007. RELIEF FOR AIRPORTS. 
12
(a) IN GENERAL.— 
13
(1) IN GENERAL.—In addition to amounts oth-
14
erwise available, there is appropriated for fiscal year 
15
2021, out of any funds in the Treasury not other-
16
wise appropriated, $8,000,000,000, to remain avail-
17
able until September 30, 2024, for assistance to air-
18
ports under sections 47101 through 47144 of title 
19
49, United States Code, to be made available to pre-
20
vent, prepare for, and respond to coronavirus. 
21
(2) 
REQUIREMENTS
AND
LIMITATIONS.— 
22
Amounts made available under this section— 
23
(A) may not be used for any purpose not 
24
directly related to the airport; and 
25

352 
•HR 1319 EH
(B) may not be provided to any airport 
1
that was allocated in excess of 4 years of oper-
2
ating funds to prevent, prepare for, and re-
3
spond to coronavirus in fiscal year 2020. 
4
(b) ALLOCATIONS.—The following terms shall apply 
5
to the amounts made available under this section: 
6
(1) OPERATING EXPENSES AND DEBT SERVICE 
7
PAYMENTS.— 
8
(A) 
IN
GENERAL.—Not 
more 
than 
9
$6,492,000,000 shall be made available for pri-
10
mary airports, as such term is defined in sec-
11
tion 47102 of title 49, United States Code, and 
12
certain cargo airports, for costs related to oper-
13
ations, personnel, cleaning, sanitization, jani-
14
torial services, combating the spread of patho-
15
gens at the airport, and debt service payments. 
16
(B) 
DISTRIBUTION.— 
Amounts 
made 
17
available under this paragraph— 
18
(i) shall not be subject to the reduced 
19
apportionments under section 47114(f) of 
20
title 49, United States Code; 
21
(ii) shall first be apportioned as set 
22
forth 
in 
sections 
47114(c)(1)(A), 
23
47114(c)(1)(C)(i), 
47114(c)(1)(C)(ii), 
24
47114(c)(2)(A), 
47114(c)(2)(B), 
and 
25

353 
•HR 1319 EH
47114(c)(2)(E) of title 49, United States 
1
Code; and 
2
(iii) shall not be subject to a max-
3
imum apportionment limit set forth in sec-
4
tion 47114(c)(1)(B) of title 49, United 
5
States Code. 
6
(C) REMAINING
AMOUNTS.—Any amount 
7
remaining after distribution under subpara-
8
graph (B) shall be distributed to the sponsor of 
9
each primary airport (as such term is defined 
10
in section 47102 of title 49, United States 
11
Code) based on each such primary airport’s 
12
passenger enplanements compared to the total 
13
passenger enplanements of all such primary air-
14
ports in calendar year 2019. 
15
(2) FEDERAL
SHARE
FOR
DEVELOPMENT 
16
PROJECTS.— 
17
(A) 
IN
GENERAL.—Not 
more 
than 
18
$608,000,000 allocated under subsection (a)(1) 
19
shall be available to pay a Federal share of 100 
20
percent of the costs for any grant awarded in 
21
fiscal year 2021, or in fiscal year 2020 with less 
22
than a 100-percent Federal share, for an air-
23
port development project (as such term is de-
24
fined in section 47102 of title 49). 
25

354 
•HR 1319 EH
(B) REMAINING AMOUNTS.—Any amount 
1
remaining under this paragraph shall be distrib-
2
uted as described in paragraph (1)(C). 
3
(3) NONPRIMARY AIRPORTS.— 
4
(A) 
IN
GENERAL.—Not 
more 
than 
5
$100,000,000 shall be made available for gen-
6
eral aviation and commercial service airports 
7
that are not primary airports (as such terms 
8
are defined in section 47102 of title 49, United 
9
States Code) for costs related to operations, 
10
personnel, cleaning, sanitization, janitorial serv-
11
ices, combating the spread of pathogens at the 
12
airport, and debt service payments. 
13
(B) DISTRIBUTION.—Amounts made avail-
14
able under this paragraph shall be apportioned 
15
to each non-primary airport based on the cat-
16
egories published in the most current National 
17
Plan of Integrated Airport Systems, reflecting 
18
the percentage of the aggregate published eligi-
19
ble development costs for each such category, 
20
and then dividing the allocated funds evenly 
21
among the eligible airports in each category, 
22
rounding up to the nearest thousand dollars. 
23

355 
•HR 1319 EH
(C) REMAINING
AMOUNTS.—Any amount 
1
remaining under this paragraph shall be distrib-
2
uted as described in paragraph (1)(C). 
3
(4) AIRPORT CONCESSIONS.— 
4
(A) 
IN
GENERAL.—Not 
more 
than 
5
$800,000,000 shall be made available for spon-
6
sors of primary airports to provide relief from 
7
rent and minimum annual guarantees to airport 
8
concessions, of which at least $640,000,000 
9
shall be available to provide relief to eligible 
10
small airport concessions and of which at least 
11
$160,000,000 shall be available to provide relief 
12
to eligible large airport concessions located at 
13
primary airports. 
14
(B) DISTRIBUTION.—The amounts made 
15
available for each set-aside in this paragraph 
16
shall be distributed to the sponsor of each pri-
17
mary airport (as such term is defined in section 
18
47102 of title 49, United States Code) based on 
19
each 
such 
primary 
airport’s 
passenger 
20
enplanements compared to the total passenger 
21
enplanements of all such primary airports in 
22
calendar year 2019. 
23
(C) CONDITIONS.—As a condition of ap-
24
proving a grant under this paragraph— 
25

356 
•HR 1319 EH
(i) the sponsor shall provide such re-
1
lief from the date of enactment of this Act 
2
until the sponsor has provided relief equal-
3
ing the total grant amount, to the extent 
4
practicable and to the extent permissible 
5
under State laws, local laws, and applicable 
6
trust indentures; and 
7
(ii) for each set-aside, the sponsor 
8
shall provide relief from rent and minimum 
9
annual guarantee obligations to each eligi-
10
ble airport concession in an amount that 
11
reflects each eligible airport concession’s 
12
proportional share of the total amount of 
13
the rent and minimum annual guarantees 
14
of those eligible airport concessions at such 
15
airport. 
16
(c) ADMINISTRATION.— 
17
(1) ADMINISTRATIVE EXPENSES.—The Admin-
18
istrator of the Federal Aviation Administration may 
19
retain up to 0.1 percent of the funds provided under 
20
this section to fund the award of, and oversight by 
21
the Administrator of, grants made under this sec-
22
tion. 
23
(2) 
WORKFORCE
RETENTION
REQUIRE-
24
MENTS.— 
25

357 
•HR 1319 EH
(A) REQUIRED RETENTION.—As a condi-
1
tion for receiving funds provided under this sec-
2
tion, an airport shall continue to employ, 
3
through September 30, 2021, at least 90 per-
4
cent of the number of individuals employed 
5
(after making adjustments for retirements or 
6
voluntary employee separations) by the airport 
7
as of March 27, 2020. 
8
(B) WAIVER
OF
RETENTION
REQUIRE-
9
MENT.—The Secretary shall waive the work-
10
force retention requirement if the Secretary de-
11
termines that— 
12
(i) the airport is experiencing eco-
13
nomic hardship as a direct result of the re-
14
quirement; or 
15
(ii) the requirement reduces aviation 
16
safety or security. 
17
(C) EXCEPTION.—The workforce retention 
18
requirement shall not apply to nonhub airports 
19
or nonprimary airports receiving funds under 
20
this section. 
21
(D) NONCOMPLIANCE.—Any financial as-
22
sistance provided under this section to an air-
23
port that fails to comply with the workforce re-
24
tention requirement described in subparagraph 
25

358 
•HR 1319 EH
(A), and does not otherwise qualify for a waiver 
1
or exception under this paragraph, shall be sub-
2
ject to clawback by the Secretary. 
3
(d) DEFINITIONS.—In this section: 
4
(1) ELIGIBLE LARGE AIRPORT CONCESSION.— 
5
The term ‘‘eligible large airport concession’’ means 
6
a concession (as defined in section 23.3 of title 49, 
7
Code of Federal Regulations), that is in-terminal 
8
and has maximum gross receipts, averaged over the 
9
previous 
three 
fiscal 
years, 
of 
more 
than 
10
$56,420,000. 
11
(2) ELIGIBLE SMALL AIRPORT CONCESSION.— 
12
The term ‘‘eligible small airport concession’’ means 
13
a concession (as defined in section 23.3 of title 49, 
14
Code of Federal Regulations), that is in-terminal 
15
and— 
16
(A) a small business with maximum gross 
17
receipts, averaged over the previous 3 fiscal 
18
years, of less than $56,420,000; or 
19
(B) is a joint venture (as defined in section 
20
23.3 of title 49, Code of Federal Regulations). 
21
SEC. 7008. EMERGENCY FAA EMPLOYEE LEAVE FUND. 
22
(a) ESTABLISHMENT; APPROPRIATION.—There is es-
23
tablished in the Federal Aviation Administration an Emer-
24
gency FAA Employee Leave Fund (in this section referred 
25

359 
•HR 1319 EH
to as the ‘‘Fund’’), to be administered by the Adminis-
1
trator of the Federal Aviation Administration, for the pur-
2
poses set forth in subsection (b). In addition to amounts 
3
otherwise available, there is appropriated for fiscal year 
4
2021, out of any money in the Treasury not otherwise ap-
5
propriated, $9,000,000, which shall be deposited into the 
6
Fund and remain available through September 30, 2022. 
7
(b) PURPOSE.—Amounts in the Fund shall be avail-
8
able to the Administrator for the use of paid leave under 
9
this section by any employee of the Administration who 
10
is unable to work because the employee— 
11
(1) is subject to a Federal, State, or local quar-
12
antine or isolation order related to COVID–19; 
13
(2) has been advised by a health care provider 
14
to self-quarantine due to concerns related to 
15
COVID–19; 
16
(3) is caring for an individual who is subject to 
17
such an order or has been so advised; 
18
(4) is experiencing symptoms of COVID–19 
19
and seeking a medical diagnosis; 
20
(5) is caring for a son or daughter of such em-
21
ployee if the school or place of care of the son or 
22
daughter has been closed, if the school of such son 
23
or daughter requires or makes optional a virtual 
24
learning instruction model or requires or makes op-
25

360 
•HR 1319 EH
tional a hybrid of in-person and virtual learning in-
1
struction models, or the child care provider of such 
2
son or daughter is unavailable, due to COVID–19 
3
precautions; 
4
(6) is experiencing any other substantially simi-
5
lar condition; 
6
(7) is caring for a family member with a mental 
7
or physical disability or who is 55 years of age or 
8
older and incapable of self-care, without regard to 
9
whether another individual other than the employee 
10
is available to care for such family member, if the 
11
place of care for such family member is closed or the 
12
direct care provider is unavailable due to COVID– 
13
19; or 
14
(8) is obtaining immunization related to 
15
COVID–19 or to recover from any injury, disability, 
16
illness, or condition related to such immunization. 
17
(c) LIMITATIONS.— 
18
(1) PERIOD
OF
AVAILABILITY.—Paid leave 
19
under this section may only be provided to and used 
20
by an employee of the Administration during the pe-
21
riod beginning on the date of enactment of this sec-
22
tion and ending on September 30, 2021. 
23
(2) TOTAL HOURS; AMOUNT.—Paid leave under 
24
this section— 
25

361 
•HR 1319 EH
(A) shall be provided to an employee of the 
1
Administration in an amount not to exceed 600 
2
hours of paid leave for each full-time employee, 
3
and in the case of a part-time employee, em-
4
ployee on an uncommon tour of duty, or em-
5
ployee with a seasonal work schedule, in an 
6
amount not to exceed the proportional equiva-
7
lent of 600 hours to the extent amounts in the 
8
Fund remain available for reimbursement; 
9
(B) shall be paid at the same hourly rate 
10
as other leave payments; and 
11
(C) may not be provided to an employee if 
12
the leave would result in payments greater than 
13
$2,800 in aggregate for any biweekly pay pe-
14
riod for a full-time employee, or a proportion-
15
ally equivalent biweekly limit for a part-time 
16
employee. 
17
(3) RELATIONSHIP
TO
OTHER
LEAVE.—Paid 
18
leave under this section— 
19
(A) is in addition to any other leave pro-
20
vided to an employee of the Administration; and 
21
(B) may not be used by an employee of the 
22
Administration concurrently with any other 
23
paid leave. 
24

362 
•HR 1319 EH
(4) CALCULATION OF RETIREMENT BENEFIT.— 
1
Any paid leave provided to an employee of the Ad-
2
ministration under this section shall reduce the total 
3
service used to calculate any Federal retirement ben-
4
efit. 
5
Subtitle B—Aviation 
6
Manufacturing Jobs Protection 
7
SEC. 7101. DEFINITIONS. 
8
In this subtitle: 
9
(1) ELIGIBLE
EMPLOYEE
GROUP.—The term 
10
‘‘eligible employee group’’ means the portion of an 
11
employer’s United States workforce that— 
12
(A) does not exceed 25 percent of the em-
13
ployer’s total United States workforce as of 
14
April 1, 2020; and 
15
(B) contains only employees with a total 
16
compensation level of $200,000 or less per year; 
17
and 
18
(C) is engaged in aviation manufacturing 
19
activities and services, or maintenance, repair, 
20
and overhaul activities and services. 
21
(2) AVIATION
MANUFACTURING
COMPANY.— 
22
The term ‘‘aviation manufacturing company’’ means 
23
a corporation, firm, or other business entity— 
24
(A) that— 
25

363 
•HR 1319 EH
(i) actively manufactures an aircraft, 
1
aircraft engine, propeller, or a component, 
2
part, or systems of an aircraft or aircraft 
3
engine under a Federal Aviation Adminis-
4
tration production approval; or 
5
(ii) holds a certificate issued under 
6
part 145 of title 14, Code of Federal Regu-
7
lations, for maintenance, repair, and over-
8
haul of aircraft, aircraft engines, compo-
9
nents, or propellers. 
10
(B) which— 
11
(i) is established, created, or orga-
12
nized in the United States or under the 
13
laws of the United States; and 
14
(ii) has significant operations in, and 
15
a majority of its employees engaged in 
16
aviation manufacturing activities and serv-
17
ices, or maintenance, repair, and overhaul 
18
activities and services based in the United 
19
States; 
20
(C) which has involuntarily furloughed or 
21
laid off at least 10 percent of its workforce in 
22
2020 as compared to 2019 or has experienced 
23
at least a 15 percent decline in 2020 revenues 
24
as compared to 2019; 
25

364 
•HR 1319 EH
(D) that, as supported by sworn financial 
1
statements or other appropriate data, has iden-
2
tified the eligible employee group and the 
3
amount of total compensation level for the eligi-
4
ble employee group; 
5
(E) that agrees to provide private con-
6
tributions and maintain the total compensation 
7
level for the eligible employee group for the du-
8
ration of an agreement under this subtitle; 
9
(F) that agrees to provide immediate no-
10
tice and justification to the Secretary of invol-
11
untary furloughs or layoffs exceeding 10 per-
12
cent of the workforce that is not included in an 
13
eligible employee group for the duration of an 
14
agreement and receipt of public contributions 
15
under this subtitle; 
16
(G) that has not conducted involuntary 
17
furloughs or reduced pay rates or benefits for 
18
the eligible employee group, subject to the em-
19
ployer’s right to discipline or terminate an em-
20
ployee in accordance with employer policy, be-
21
tween the date of application and the date on 
22
which such a corporation, firm, or other busi-
23
ness entity enters into an agreement with the 
24
Secretary under this subtitle; and 
25

365 
•HR 1319 EH
(H) that— 
1
(i) in the case of a corporation, firm, 
2
or other business entity including any par-
3
ent company or subsidiary of such a cor-
4
poration, firm, or other business entity, 
5
that holds any type or production certifi-
6
cate or similar authorization issued under 
7
section 44704 of title 49, United States 
8
Code, with respect to a transport-category 
9
airplane covered under part 25 of title 14, 
10
Code of Federal Regulations, certificated 
11
with a passenger seating capacity of 50 or 
12
more, agrees to refrain from conducting in-
13
voluntary layoffs or furloughs, or reducing 
14
pay rates and benefits, for the eligible em-
15
ployee group, subject to the employer’s 
16
right to discipline or terminate an em-
17
ployee in accordance with employer policy 
18
from the date of agreement until Sep-
19
tember 30, 2021, or the duration of the 
20
agreement and receipt of public contribu-
21
tions under this subtitle, whichever period 
22
ends later; or 
23
(ii) in the case of corporation, firm, or 
24
other business entity not specified under 
25

366 
•HR 1319 EH
subparagraph (i), agrees to refrain from 
1
conducting involuntary layoffs or fur-
2
loughs, or reducing pay rates and benefits, 
3
for the eligible employee group, subject to 
4
the employer’s right to discipline or termi-
5
nate an employee in accordance with em-
6
ployer policy for the duration of the agree-
7
ment and receipt of public contributions 
8
under this subtitle. 
9
(3) EMPLOYEE.—The term ‘‘employee’’ has the 
10
meaning given that term in section 3 of the Fair 
11
Labor Standards Act of 1938 (29 U.S.C. 203). 
12
(4) EMPLOYER.—The term ‘‘employer’’ means 
13
an aviation manufacturing company that is an em-
14
ployer (as defined in section 3 of the Fair Labor 
15
Standards Act of 1938 (29 U.S.C. 203)). 
16
(5) PRIVATE CONTRIBUTION.—The term ‘‘pri-
17
vate contribution’’ means the contribution funded by 
18
the employer under this subtitle to maintain 50 per-
19
cent of the eligible employee group’s total compensa-
20
tion level, and combined with the public contribu-
21
tion, is sufficient to maintain the total compensation 
22
level for the eligible employee group as of April 1, 
23
2020. 
24

367 
•HR 1319 EH
(6) PUBLIC CONTRIBUTION.—The term ‘‘public 
1
contribution’’ means the contribution funded by the 
2
Federal Government under this title to provide 50 
3
percent of the eligible employees group’s total com-
4
pensation level, and combined with the private con-
5
tribution, is sufficient to maintain the total com-
6
pensation level for those in the eligible employee 
7
group as of April 1, 2020. 
8
(7) SECRETARY.—The term ‘‘Secretary’’ means 
9
the Secretary of Transportation. 
10
(8) TOTAL COMPENSATION LEVEL.—The term 
11
‘‘total compensation level’’ means the level of total 
12
base compensation and benefits being provided to an 
13
eligible employee group employee, excluding overtime 
14
and premium pay, and excluding any Federal, State, 
15
or local payroll taxes paid, as of April 1, 2020. 
16
SEC. 7102. PAYROLL SUPPORT PROGRAM. 
17
(a) IN GENERAL.—The Secretary shall establish a 
18
payroll support program and enter into agreements with 
19
employers who meet the eligibility criteria specified in sub-
20
section (b) and are not ineligible under subsection (c), to 
21
provide public contributions to supplement compensation 
22
of an eligible employee group. There is appropriated for 
23
fiscal year 2021, out of amounts in the Treasury not oth-
24
erwise appropriated, $3,000,000,000, to remain available 
25

368 
•HR 1319 EH
until September 30, 2023, for the Secretary to carry out 
1
the payroll support program authorized under the pre-
2
ceding sentence for which 1 percent of the funds may be 
3
used for implementation costs and administrative ex-
4
penses. 
5
(b) ELIGIBILITY.—The Secretary shall enter into an 
6
agreement and provide public contributions, for a term no 
7
longer than 6 months, solely with an employer that agrees 
8
to use the funds received under an agreement exclusively 
9
for the continuation of employee wages, salaries, and bene-
10
fits, to maintain the total compensation level for the eligi-
11
ble employee group as of April 1, 2020 for the duration 
12
of the agreement, and to facilitate the retention, rehire, 
13
or recall of employees of the employer, except that such 
14
funds may not be used for back pay of returning rehired 
15
or recalled employees. 
16
(c) INELIGIBILITY.—The Secretary may not enter 
17
into any agreement under this section with an employer 
18
who was allowed a credit under section 2301 of the 
19
CARES Act (26 U.S.C. 3111 note) for the immediately 
20
preceding calendar quarter ending before such agreement 
21
is entered into, who received financial assistance under 
22
section 4113 of the CARES Act (15 U.S.C. 9073), or who 
23
is currently expending financial assistance under the pay-
24
check protection program established under section 
25

369 
•HR 1319 EH
7(a)(36) of the Small Business Act (15 U.S.C. 
1
636(a)(36)), as of the date the employer submits an appli-
2
cation under the payroll support program established 
3
under subsection (a). 
4
(d) REDUCTIONS.—To address any shortfall in assist-
5
ance that would otherwise be provided under this subtitle, 
6
the Secretary shall reduce, on a pro rata basis, the finan-
7
cial assistance provided under this subtitle. 
8
(e) AGREEMENT DEADLINE.—No agreement may be 
9
entered into by the Secretary under the payroll support 
10
program established under subsection (a) after the last 
11
day of the 6 month period that begins on the effective 
12
date of the first agreement entered into under such pro-
13
gram. 
14
Subtitle C—Continued Assistance 
15
to Rail Workers 
16
SEC. 7201. ADDITIONAL ENHANCED BENEFITS UNDER THE 
17
RAILROAD UNEMPLOYMENT INSURANCE ACT. 
18
(a) IN GENERAL.—Section 2(a)(5)(A) of the Railroad 
19
Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is 
20
amended— 
21
(1) in the first sentence— 
22
(A) by striking ‘‘March 14, 2021’’ and in-
23
serting ‘‘August 29, 2021’’; 
24

370 
•HR 1319 EH
(B) by striking ‘‘or July 1, 2020’’ and in-
1
serting ‘‘July 1, 2020, or July 1, 2021’’; and 
2
(2) by adding at the end the following: ‘‘For 
3
registration periods beginning after March 14, 2021, 
4
but on or before August 29, 2021, the recovery ben-
5
efit payable under this subparagraph shall be in the 
6
amount of $800.’’. 
7
(b) 
CLARIFICATION
ON
AUTHORITY
TO
USE 
8
FUNDS.—Funds appropriated under subparagraph (B) of 
9
section 2(a)(5) of the Railroad Unemployment Insurance 
10
Act (45 U.S.C. 352(a)(5)) shall be available to cover the 
11
cost of recovery benefits provided under such section 
12
2(a)(5) by reason of the amendments made by subsection 
13
(a) as well as to cover the cost of such benefits provided 
14
under such section 2(a)(5) as in effect on the day before 
15
the date of enactment of this Act. 
16
SEC. 7202. EXTENDED UNEMPLOYMENT BENEFITS UNDER 
17
THE RAILROAD UNEMPLOYMENT INSURANCE 
18
ACT. 
19
(a) IN GENERAL.—Section 2(c)(2)(D) of the Rail-
20
road 
Unemployment 
Insurance 
Act 
(45 
U.S.C. 
21
352(c)(2)(D)) is amended— 
22
(1) in clause (i)— 
23
(A) in subclause (I), by striking ‘‘185 
24
days’’ and inserting ‘‘305 days’’; 
25

371 
•HR 1319 EH
(B) in subclause (II), 
1
(i) by striking ‘‘19 consecutive 14-day 
2
periods’’ and inserting ‘‘31 consecutive 14- 
3
day periods’’; and 
4
(ii) by striking ‘‘6 consecutive 14-day 
5
periods’’ and inserting ‘‘18 consecutive 14- 
6
day periods’’; 
7
(2) in clause (ii)— 
8
(A) by striking ‘‘120 days of unemploy-
9
ment’’ and inserting ‘‘240 days of unemploy-
10
ment’’; 
11
(B) by striking ‘‘12 consecutive 14-day pe-
12
riods’’ and inserting ‘‘24 consecutive 14-day pe-
13
riods’’; and 
14
(C) by striking ‘‘6 consecutive 14-day peri-
15
ods’’ and inserting ‘‘18 consecutive 14-day peri-
16
ods’’; and 
17
(3) in clause (iii)— 
18
(A) by striking ‘‘June 30, 2021’’ and in-
19
serting ‘‘June 30, 2022’’; and 
20
(B) by striking ‘‘the provisions of clauses 
21
(i) and (ii) shall not apply to any employee 
22
whose extended benefit period under subpara-
23
graph (B) begins after March 14, 2021, and 
24
shall not apply to any employee with respect to 
25

372 
•HR 1319 EH
any registration period beginning after April 5, 
1
2021.’’ and inserting ‘‘the provisions of clauses 
2
(i) and (ii) shall not apply to any employee with 
3
respect to any registration period beginning 
4
after August 29, 2021.’’ 
5
(b) 
CLARIFICATION
ON
AUTHORITY
TO
USE 
6
FUNDS.—Funds appropriated under either the first or 
7
second sentence of clause (v) of section 2(c)(2)(D) of the 
8
Railroad Unemployment Insurance Act shall be available 
9
to cover the cost of additional extended unemployment 
10
benefits provided under such section 2(c)(2)(D) by reason 
11
of the amendments made by subsection (a) as well as to 
12
cover the cost of such benefits provided under such section 
13
2(c)(2)(D) as in effect on the day before the date of enact-
14
ment of this Act. 
15
SEC. 7203. EXTENSION OF WAIVER OF THE 7-DAY WAITING 
16
PERIOD FOR BENEFITS UNDER THE RAIL-
17
ROAD UNEMPLOYMENT INSURANCE ACT. 
18
(a) IN GENERAL.—Section 2112(a) of the CARES 
19
Act (15 U.S.C. 9030(a)) is amended by striking ‘‘March 
20
14, 2021’’ and inserting ‘‘August 29, 2021’’. 
21
(b) 
CLARIFICATION
ON
AUTHORITY
TO
USE 
22
FUNDS.—Funds appropriated under section 2112(c) of 
23
the CARES Act (15 U.S.C. 9030(c)) shall be available to 
24
cover the cost of additional benefits payable due to section 
25

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2112(a) of such Act by reason of the amendments made 
1
by subsection (a) as well as to cover the cost of such bene-
2
fits payable due to such section 2112(a) as in effect on 
3
the day before the date of enactment of this Act. 
4
SEC. 7204. RAILROAD RETIREMENT BOARD AND OFFICE OF 
5
THE INSPECTOR GENERAL FUNDING. 
6
In addition to amounts otherwise made available, 
7
there are appropriated for fiscal year 2021, out of any 
8
money in the Treasury not otherwise appropriated— 
9
(1) $27,975,000, to remain available until ex-
10
pended, for the Railroad Retirement Board, to pre-
11
vent, prepare for, and respond to coronavirus, of 
12
which— 
13
(A) $6,800,000 shall be for additional hir-
14
ing and overtime bonuses as needed to admin-
15
ister the Railroad Unemployment Insurance 
16
Act; and 
17
(B) $21,175,000 shall be to supplement, 
18
not supplant, existing resources devoted to op-
19
erations and improvements for the Information 
20
Technology Investment Initiatives of the Rail-
21
road Retirement Board; and 
22
(2) $500,000, to remain available until ex-
23
pended, for the Railroad Retirement Board Office of 
24

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•HR 1319 EH
Inspector General for audit, investigatory and review 
1
activities. 
2
TITLE VIII—COMMITTEE ON 
3
VETERANS’ AFFAIRS 
4
SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROC-
5
ESSING. 
6
In addition to amounts otherwise made available, 
7
there is appropriated for fiscal year 2021, out of any 
8
money in the Treasury not otherwise appropriated, 
9
$272,000,000, to remain available until September 30, 
10
2023, pursuant to sections 308, 310, 7101 through 7113, 
11
7701, and 7703 of title 38, United States Code. 
12
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE 
13
AND HEALTH NEEDS. 
14
In addition to amounts otherwise made available, 
15
there is appropriated for fiscal year 2021, out of any 
16
money in the Treasury not otherwise appropriated, 
17
$13,482,000,000, to remain available until September 30, 
18
2023, for allocation under chapters 17, 20, 73, and 81 
19
of title 38, United States Code, of which not more than 
20
$4,000,000,000 shall be available pursuant to section 
21
1703 of title 38, United States Code for health care fur-
22
nished through the Veterans Community Care program in 
23
sections 1703(c)(1) and 1703(c)(5) of such title. 
24

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SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION. 
1
In addition to amounts otherwise made available, 
2
there is appropriated for fiscal year 2021, out of any 
3
money in the Treasury not otherwise appropriated, 
4
$100,000,000, to remain available until September 30, 
5
2022, for the supply chain modernization initiative under 
6
sections 308, 310, and 7301(b) of title 38, United States 
7
Code. 
8
SEC. 8004. FUNDING FOR STATE HOMES. 
9
In addition to amounts otherwise made available, 
10
there are appropriated for fiscal year 2021, out of any 
11
money in the Treasury not otherwise appropriated— 
12
(1) $500,000,000, to remain available until ex-
13
pended, for allocation under sections 8131 through 
14
8137 of title 38, United States Code: and 
15
(2) $250,000,000, to remain available until 
16
September 30, 2022, for a one-time only obligation 
17
and expenditure to existing State extended care fa-
18
cilities for veterans in proportion to each State’s 
19
share of the total resident capacity in such facilities 
20
as of the date of enactment of this Act where such 
21
capacity includes only veterans on whose behalf the 
22
Department pays a per diem payment pursuant to 
23
section 1741 or 1745 of title 38, United States 
24
Code. 
25

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SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS 
1
AFFAIRS OFFICE OF INSPECTOR GENERAL. 
2
In addition to amounts otherwise made available, 
3
there is appropriated to the Office of Inspector General 
4
of the Department of Veterans Affairs for fiscal year 
5
2021, out of any money in the Treasury not otherwise ap-
6
propriated, $10,000,000, to remain available until ex-
7
pended, for audits, investigations, and other oversight of 
8
projects and activities carried out with funds made avail-
9
able to the Department of Veterans Affairs. 
10
SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSIST-
11
ANCE PROGRAM. 
12
(a) IN GENERAL.—The Secretary of Veterans Affairs 
13
shall carry out a program under which the Secretary shall 
14
provide up to 12 months of retraining assistance to an 
15
eligible veteran for the pursuit of a covered program of 
16
education. Such retraining assistance shall be in addition 
17
to any other entitlement to educational assistance or bene-
18
fits for which a veteran is, or has been, eligible. 
19
(b) ELIGIBLE VETERANS.— 
20
(1) IN GENERAL.—In this section, the term ‘‘el-
21
igible veteran’’ means a veteran who— 
22
(A) as of the date of the receipt by the De-
23
partment of Veterans Affairs of an application 
24
for assistance under this section, is at least 22 
25
years of age but not more than 66 years of age; 
26

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•HR 1319 EH
(B) as of such date, is unemployed by rea-
1
son of the covered public health emergency, as 
2
certified by the veteran; 
3
(C) as of such date, is not eligible to re-
4
ceive educational assistance under chapter 30, 
5
31, 32, 33, or 35 of title 38, United States 
6
Code, or chapter 1606 of title 10, United States 
7
Code; 
8
(D) is not enrolled in any Federal or State 
9
jobs program; 
10
(E) is not in receipt of compensation for a 
11
service-connected disability rated totally dis-
12
abling by reason of unemployability; and 
13
(F) will not be in receipt of unemployment 
14
compensation (as defined in section 85(b) of the 
15
Internal Revenue Code of 1986), including any 
16
cash benefit received pursuant to subtitle A of 
17
title II of division A of the CARES Act (Public 
18
Law 116–136), as of the first day on which the 
19
veteran would receive a housing stipend pay-
20
ment under this section. 
21
(2) TREATMENT OF VETERANS WHO TRANSFER 
22
ENTITLEMENT.—For purposes of paragraph (1)(C), 
23
a veteran who has transferred all of the veteran’s 
24
entitlement to educational assistance under section 
25

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•HR 1319 EH
3319 of title 38, United States Code, shall be con-
1
sidered to be a veteran who is not eligible to receive 
2
educational assistance under chapter 33 of such 
3
title. 
4
(3) FAILURE TO COMPLETE.—A veteran who 
5
receives retraining assistance under this section to 
6
pursue a program of education and who fails to com-
7
plete the program of education shall not be eligible 
8
to receive additional assistance under this section. 
9
(c) COVERED PROGRAMS OF EDUCATION.— 
10
(1) IN GENERAL.—For purposes of this section, 
11
a covered program of education is a program of edu-
12
cation (as such term is defined in section 3452(b) of 
13
title 38, United States Code) for training, pursued 
14
on a full-time or part-time basis— 
15
(A) that— 
16
(i) is approved under chapter 36 of 
17
such title; 
18
(ii) does not lead to a bachelors or 
19
graduate degree; and 
20
(iii) is designed to provide training for 
21
a high-demand occupation, as determined 
22
under paragraph (3); or 
23
(B) that is a high technology program of 
24
education offered by a qualified provider, under 
25

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•HR 1319 EH
the meaning given such terms in section 116 of 
1
the Harry W. Colmery Veterans Educational 
2
Assistance Act of 2017 (Public Law 115–48; 38 
3
U.S.C. 3001 note). 
4
(2) ACCREDITED PROGRAMS.—In the case of an 
5
accredited program of education, the program of 
6
education shall not be considered a covered program 
7
of education under this section if the program has 
8
received a show cause order from the accreditor of 
9
the program during the five-year period preceding 
10
the date of the enactment of this Act. 
11
(3) DETERMINATION OF HIGH-DEMAND OCCU-
12
PATIONS.— 
13
(A) INITIAL
IMPLEMENTATION.—In car-
14
rying out this section, the Secretary shall use 
15
the list of high-demand occupations compiled by 
16
the Commissioner of Labor Statistics until the 
17
final list under subparagraph (C) is complete. 
18
(B) STUDY REQUIRED.—The Secretary of 
19
Veterans Affairs shall enter into an agreement 
20
with a federally funded research and develop-
21
ment corporation or another appropriate non- 
22
Department entity for the conduct of a study to 
23
determine which occupations are high-demand 
24
occupations. Such study shall be completed not 
25

380 
•HR 1319 EH
later than 90 days after the date of the enact-
1
ment of this Act. 
2
(C) FINAL LIST.—The Secretary— 
3
(i) may add or remove occupation 
4
from the list in use pursuant to subpara-
5
graph (A) during the 90-day period fol-
6
lowing the completion of the study required 
7
by subparagraph (B); 
8
(ii) shall issue a final list of high-de-
9
mand occupations for use under this sec-
10
tion by not later than 90 days after the 
11
date of the completion of the study; and 
12
(iii) shall make such final list publicly 
13
available on a website of the Department. 
14
(D) USE
OF
LIST.—The Secretary shall 
15
use the list developed under this paragraph in 
16
order to apply the requirement that retraining 
17
assistance under this section is used for train-
18
ing for a high-demand occupation, but the Sec-
19
retary may remove occupations from the list as 
20
the Secretary determines appropriate. 
21
(4) FULL-TIME
DEFINED.—For purposes of 
22
this subsection, the term ‘‘full-time’’ has the mean-
23
ing given such term under section 3688 of title 38, 
24
United States Code. 
25

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•HR 1319 EH
(d) AMOUNT OF ASSISTANCE.— 
1
(1) RETRAINING ASSISTANCE.—The Secretary 
2
of Veterans Affairs shall provide to an eligible vet-
3
eran pursuing a covered program of education under 
4
the retraining assistance program under this section 
5
an amount equal to the amount of educational as-
6
sistance payable under section 3313(c)(1)(A) of title 
7
38, United States Code, for each month the veteran 
8
pursues the covered program of education. Such 
9
amount shall be payable directly to the educational 
10
institution offering the covered program of education 
11
pursued by the veteran as follows: 
12
(A) 50 percent of the total amount payable 
13
shall be paid when the eligible veteran begins 
14
the program of education. 
15
(B) 25 percent of the total amount payable 
16
shall be paid when the eligible veteran com-
17
pletes the program of education. 
18
(C) 25 percent of the total amount payable 
19
shall be paid when the eligible veteran finds em-
20
ployment in a field related to the program of 
21
education. 
22
(2) FAILURE TO COMPLETE.— 
23
(A) PRO-RATED PAYMENTS.—In the case 
24
of a veteran who pursues a covered program of 
25

382 
•HR 1319 EH
education under the retraining assistance pro-
1
gram under this section, but who does not com-
2
plete the program of education, the Secretary 
3
shall pay to the educational institution offering 
4
such program of education a pro-rated amount 
5
based on the number of months the veteran 
6
pursued the program of education in accordance 
7
with this paragraph. 
8
(B) PAYMENT
OTHERWISE
DUE
UPON 
9
COMPLETION
OF
PROGRAM.—The Secretary 
10
shall pay to the educational institution a pro- 
11
rated amount under paragraph (1)(B) when the 
12
veteran provides notice to the educational insti-
13
tution that the veteran no longer intends to 
14
pursue the program of education. 
15
(C) NONRECOVERY
FROM
VETERAN.—In 
16
the case of a veteran referred to in subpara-
17
graph (A), the educational institution may not 
18
seek payment from the veteran for any amount 
19
that would have been payable under paragraph 
20
(1)(B) had the veteran completed the program 
21
of education. 
22
(D) PAYMENT DUE UPON EMPLOYMENT.— 
23
(i) VETERANS
WHO
FIND
EMPLOY-
24
MENT.—In the case of a veteran referred 
25

383 
•HR 1319 EH
to in subparagraph (A) who finds employ-
1
ment in a field related to the program of 
2
education during the 180-day period begin-
3
ning on the date on which the veteran 
4
withdraws from the program of education, 
5
the Secretary shall pay to the educational 
6
institution a pro-rated amount under para-
7
graph (1)(C) when the veteran finds such 
8
employment. 
9
(ii) VETERANS WHO DO NOT FIND EM-
10
PLOYMENT.—In the case of a veteran re-
11
ferred to in subparagraph (A) who does 
12
not find employment in a field related to 
13
the program of education during the 180- 
14
day period beginning on the date on which 
15
the veteran withdraws from the program of 
16
education— 
17
(I) the Secretary shall not make 
18
a payment to the educational institu-
19
tion under paragraph (1)(C); and 
20
(II) the educational institution 
21
may not seek payment from the vet-
22
eran for any amount that would have 
23
been payable under paragraph (1)(C) 
24

384 
•HR 1319 EH
had the veteran found employment 
1
during such 180-day period. 
2
(3) HOUSING STIPEND.—For each month that 
3
an eligible veteran pursues a covered program of 
4
education under the retraining assistance program 
5
under this section, the Secretary shall pay to the 
6
veteran a monthly housing stipend in an amount 
7
equal to— 
8
(A) in the case of a covered program of 
9
education leading to a degree, or a covered pro-
10
gram of education not leading to a degree, at 
11
an institution of higher learning (as that term 
12
is defined in section 3452(f) of title 38, United 
13
States Code) pursued on more than a half-time 
14
basis, the amount specified under subsection 
15
(c)(1)(B) of section 3313 of title 38, United 
16
States Code; 
17
(B) in the case of a covered program of 
18
education other than a program of education 
19
leading to a degree at an institution other than 
20
an institution of higher learning pursued on 
21
more than a half-time basis, the amount speci-
22
fied under subsection (g)(3)(A)(ii) of such sec-
23
tion; or 
24

385 
•HR 1319 EH
(C) in the case of a covered program of 
1
education pursued on less than a half-time 
2
basis, or a covered program of education pur-
3
sued solely through distance learning on more 
4
than a half-time basis, the amount specified 
5
under subsection (c)(1)(B)(iii) of such section. 
6
(4) FAILURE
TO
FIND
EMPLOYMENT.—The 
7
Secretary shall not make a payment under para-
8
graph (1)(C) with respect to an eligible veteran who 
9
completes or fails to complete a program of edu-
10
cation under the retraining assistance program 
11
under this section if the veteran fails to find employ-
12
ment in a field related to the program of education 
13
within the 180-period beginning on the date on 
14
which the veteran withdraws from or completes the 
15
program. 
16
(e) NO TRANSFERABILITY.—Retraining assistance 
17
provided under this section may not be transferred to an-
18
other individual. 
19
(f) LIMITATION.—Not more than 17,250 eligible vet-
20
erans may receive retraining assistance under this section. 
21
(g) TERMINATION.—No retraining assistance may be 
22
paid under this section after the date that is 21 months 
23
after the date of the enactment of this Act. 
24

386 
•HR 1319 EH
(h) COMPTROLLER GENERAL REPORT.—Not later 
1
than 180 days after the termination of the retraining as-
2
sistance program under subsection (k), the Comptroller 
3
General shall submit to the Committees on Veterans’ Af-
4
fairs of the Senate and House of Representatives a report 
5
on the outcomes and effectiveness of the program. 
6
(i) FUNDING.—In addition to amounts otherwise 
7
available there is appropriated to the Department of Vet-
8
erans Affairs for fiscal year 2021, out of any money in 
9
the Treasury not otherwise appropriated, $386,000,000, 
10
to remain available until expended, to carry out this sec-
11
tion. 
12
SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHAR-
13
ING FOR VETERANS DURING EMERGENCY RE-
14
LATING TO COVID–19. 
15
(a) IN GENERAL.—The Secretary of Veterans Af-
16
fairs— 
17
(1) shall provide for any copayment or other 
18
cost sharing with respect to health care under the 
19
laws administered by the Secretary received by a 
20
veteran during the period specified in subsection (b); 
21
and 
22
(2) shall reimburse any veteran who paid a co-
23
payment or other cost sharing for health care under 
24
the laws administered by the Secretary received by 
25

387 
•HR 1319 EH
the veteran during such period the amount paid by 
1
the veteran. 
2
(b) PERIOD SPECIFIED.—The period specified in this 
3
subsection is the period beginning on April 6, 2020, and 
4
ending on September 30, 2021. 
5
(c) FUNDING.—In addition to amounts otherwise 
6
available, there is appropriated to the Secretary of Vet-
7
erans Affairs for fiscal year 2021, out of any money in 
8
the Treasury not otherwise appropriated, $2,000,000,000, 
9
to remain available until expended, to carry out this sec-
10
tion, except for health care furnished pursuant to section 
11
1703(c)(2)–(c)(4) of title 38, United States Code. 
12
SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AF-
13
FAIRS EMPLOYEE LEAVE FUND. 
14
(a) ESTABLISHMENT; APPROPRIATION.—There is es-
15
tablished in the Treasury the Emergency Department of 
16
Veterans Affairs Employee Leave Fund (in this section 
17
referred to as the ‘‘Fund’’), to be administered by the Sec-
18
retary of Veterans Affairs, for the purposes set forth in 
19
subsection (b). In addition to amounts otherwise available, 
20
there is appropriated for fiscal year 2021, out of any 
21
money in the Treasury not otherwise appropriated, 
22
$80,000,000, which shall be deposited into the Fund and 
23
remain available through September 20, 2022. 
24

388 
•HR 1319 EH
(b) PURPOSE.—Amounts in the Fund shall be avail-
1
able for payment to the Department of Veterans Affairs 
2
for the use of paid leave by any covered employee who 
3
is unable to work because the employee— 
4
(1) is subject to a Federal, State, or local quar-
5
antine or isolation order related to COVID–19; 
6
(2) has been advised by a health care provider 
7
to self-quarantine due to concerns related to 
8
COVID–19; 
9
(3) is caring for an individual who is subject to 
10
such an order or has been so advised; 
11
(4) is experiencing symptoms of COVID–19 
12
and seeking a medical diagnosis; 
13
(5) is caring for a son or daughter of such em-
14
ployee if the school or place of care of the son or 
15
daughter has been closed, if the school of such son 
16
or daughter requires or makes optional a virtual 
17
learning instruction model or requires or makes op-
18
tional a hybrid of in-person and virtual learning in-
19
struction models, or the child care provider of such 
20
son or daughter is unavailable, due to COVID–19 
21
precautions; 
22
(6) is experiencing any other substantially simi-
23
lar condition; 
24

389 
•HR 1319 EH
(7) is caring for a family member with a mental 
1
or physical disability or who is 55 years of age or 
2
older and incapable of self-care, without regard to 
3
whether another individual other than the employee 
4
is available to care for such family member, if the 
5
place of care for such family member is closed or the 
6
direct care provider is unavailable due to COVID– 
7
19; or 
8
(8) is obtaining immunization related to 
9
COVID–19 or to recover from any injury, disability, 
10
illness, or condition related to such immunization. 
11
(c) LIMITATIONS.— 
12
(1) PERIOD
OF
AVAILABILITY.—Paid leave 
13
under this section may only be provided to and used 
14
by a covered employee during the period beginning 
15
on the date of enactment of this Act and ending on 
16
September 30, 2021. 
17
(2) TOTAL HOURS; AMOUNT.—Paid leave under 
18
this section— 
19
(A) shall be provided to a covered employee 
20
in an amount not to exceed 600 hours of paid 
21
leave for each full-time employee, and in the 
22
case of a part-time employee, employee on an 
23
uncommon tour of duty, or employee with a 
24
seasonal work schedule, in an amount not to ex-
25

390 
•HR 1319 EH
ceed the proportional equivalent of 600 hours to 
1
the extent amounts in the Fund remain avail-
2
able for reimbursement; 
3
(B) shall be paid at the same hourly rate 
4
as other leave payments; and 
5
(C) may not be provided to a covered em-
6
ployee if the leave would result in payments 
7
greater than $2,800 in aggregate for any bi-
8
weekly pay period for a full-time employee, or 
9
a proportionally equivalent biweekly limit for a 
10
part-time employee. 
11
(3) RELATIONSHIP
TO
OTHER
LEAVE.—Paid 
12
leave under this section— 
13
(A) is in addition to any other leave pro-
14
vided to a covered employee; and 
15
(B) may not be used by a covered em-
16
ployee concurrently with any other paid leave. 
17
(4) CALCULATION OF RETIREMENT BENEFIT.— 
18
Any paid leave provided to a covered employee under 
19
this section shall reduce the total service used to cal-
20
culate any Federal civilian retirement benefit. 
21
(d) COVERED EMPLOYEE DEFINED.—In this section, 
22
the term ‘‘covered employee’’ means an employee of the 
23
Department of Veterans Affairs appointed under chapter 
24
74 of title 38, United States Code. 
25

391 
•HR 1319 EH
TITLE IX—COMMITTEE ON WAYS 
1
AND MEANS 
2
Subtitle A—Crisis Support for 
3
Unemployed Workers 
4
PART 1—EXTENSION OF CARES ACT 
5
UNEMPLOYMENT PROVISIONS 
6
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT AS-
7
SISTANCE. 
8
(a) IN GENERAL.—Section 2102(c) of the CARES 
9
Act (15 U.S.C. 9021(c)) is amended— 
10
(1) in paragraph (1)— 
11
(A) by striking ‘‘paragraphs (2) and (3)’’ 
12
and inserting ‘‘paragraph (2)’’; and 
13
(B) in subparagraph (A)(ii), by striking 
14
‘‘March 14, 2021’’ and inserting ‘‘August 29, 
15
2021’’; and 
16
(2) by striking paragraph (3) and redesignating 
17
paragraph (4) as paragraph (3). 
18
(b) INCREASE
IN NUMBER
OF WEEKS.—Section 
19
2102(c)(2) of such Act (15 U.S.C. 9021(c)(2)) is amend-
20
ed— 
21
(1) by striking ‘‘50 weeks’’ and inserting ‘‘74 
22
weeks’’; and 
23
(2) by striking ‘‘50-week period’’ and inserting 
24
‘‘74-week period’’. 
25

392 
•HR 1319 EH
(c) HOLD HARMLESS
FOR PROPER ADMINISTRA-
1
TION.—In the case of an individual who is eligible to re-
2
ceive pandemic unemployment assistance under section 
3
2102 of the CARES Act (15 U.S.C. 9021) as of the day 
4
before the date of enactment of this Act and on the date 
5
of enactment of this Act becomes eligible for pandemic 
6
emergency unemployment compensation under section 
7
2107 of the CARES Act (15 U.S.C. 9025) by reason of 
8
the amendments made by section 9016(b) of this title, any 
9
payment of pandemic unemployment assistance under 
10
such section 2102 made after the date of enactment of 
11
this Act to such individual during an appropriate period 
12
of time, as determined by the Secretary of Labor, that 
13
should have been made under such section 2107 shall not 
14
be considered to be an overpayment of assistance under 
15
such section 2102, except that an individual may not re-
16
ceive payment for assistance under section 2102 and a 
17
payment for assistance under section 2107 for the same 
18
week of unemployment. 
19
(d) EFFECTIVE DATE.—The amendments made by 
20
subsections (a) and (b) shall apply as if included in the 
21
enactment of the CARES Act (Public Law 116–136), ex-
22
cept that no amount shall be payable by virtue of such 
23
amendments with respect to any week of unemployment 
24
commencing before the date of the enactment of this Act. 
25

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SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT 
1
RELIEF FOR GOVERNMENTAL ENTITIES AND 
2
NONPROFIT ORGANIZATIONS. 
3
(a) IN GENERAL.—Section 903(i)(1)(D) of the Social 
4
Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by 
5
striking ‘‘March 14, 2021’’ and inserting ‘‘August 29, 
6
2021’’. 
7
(b) INCREASE IN REIMBURSEMENT RATE.—Section 
8
903(i)(1)(B) of such Act (42 U.S.C. 1103(i)(1)(B)) is 
9
amended— 
10
(1) in the first sentence, by inserting ‘‘and ex-
11
cept as otherwise provided in this subparagraph’’ 
12
after ‘‘as determined by the Secretary of Labor’’; 
13
and 
14
(2) by inserting after the first sentence the fol-
15
lowing: ‘‘With respect to the amounts of such com-
16
pensation paid for weeks of unemployment beginning 
17
after March 31, 2021, and ending on or before Au-
18
gust 29, 2021, the preceding sentence shall be ap-
19
plied by substituting ‘75 percent’ for ‘one-half’.’’. 
20
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOY-
21
MENT COMPENSATION. 
22
(a) IN GENERAL.—Section 2104(e)(2) of the CARES 
23
Act (15 U.S.C. 9023(e)(2)) is amended by striking 
24
‘‘March 14, 2021’’ and inserting ‘‘August 29, 2021’’. 
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(b) AMOUNT.—Section 2104(b)(3)(A) of such Act 
1
(15 U.S.C. 9023(b)(3)(A)) is amended by adding at the 
2
end the following: 
3
‘‘(iii) For weeks of unemployment 
4
ending after March 14, 2021, and ending 
5
on or before August 29, 2021, $400.’’. 
6
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE 
7
FIRST WEEK OF COMPENSABLE REGULAR 
8
UNEMPLOYMENT FOR STATES WITH NO WAIT-
9
ING WEEK. 
10
(a) IN GENERAL.—Section 2105(e)(2) of the CARES 
11
Act (15 U.S.C. 9024(e)(2)) is amended by striking 
12
‘‘March 14, 2021’’ and inserting ‘‘August 29, 2021’’. 
13
(b) FULL REIMBURSEMENT.—Paragraph (3) of sec-
14
tion 2105(c) of such Act (15 U.S.C. 9024(c)) is repealed 
15
and such section shall be applied to weeks of unemploy-
16
ment to which an agreement under section 2105 of such 
17
Act applies as if such paragraph had not been enacted. 
18
SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING 
19
FLEXIBILITY. 
20
If a State modifies its unemployment compensation 
21
law and policies, subject to the succeeding sentence, with 
22
respect to personnel standards on a merit basis on an 
23
emergency temporary basis as needed to respond to the 
24
spread of COVID-19, such modifications shall be dis-
25

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regarded for the purposes of applying section 303 of the 
1
Social Security Act and section 3304 of the Internal Rev-
2
enue Code of 1986 to such State law. Such modifications 
3
shall only apply through August 29, 2021, and shall be 
4
limited to engaging of temporary staff, rehiring of retirees 
5
or former employees on a non-competitive basis, and other 
6
temporary actions to quickly process applications and 
7
claims. 
8
SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEM-
9
PLOYMENT COMPENSATION. 
10
(a) IN GENERAL.—Section 2107(g) of the CARES 
11
Act (15 U.S.C. 9025(g)) is amended to read as follows: 
12
‘‘(g) APPLICABILITY.—An agreement entered into 
13
under this section shall apply to weeks of unemployment— 
14
‘‘(1) beginning after the date on which such 
15
agreement is entered into; and 
16
‘‘(2) ending on or before August 29, 2021.’’. 
17
(b) INCREASE
IN NUMBER
OF WEEKS.—Section 
18
2107(b)(2) of such Act (15 U.S.C. 9025(b)(2)) is amend-
19
ed by striking ‘‘24’’ and inserting ‘‘48’’. 
20
(c) COORDINATION OF PANDEMIC EMERGENCY UN-
21
EMPLOYMENT COMPENSATION WITH EXTENDED COM-
22
PENSATION.—Section 2107(a)(5)(B) of such Act (15 
23
U.S.C. 9025(a)(5)(B)) is amended by inserting ‘‘or for the 
24
week that includes the date of enactment of the American 
25

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Rescue Plan Act of 2021 (without regard to the amend-
1
ments made by subsections (a) and (b) of section 9016 
2
of such Act)’’ after ‘‘2020)’’. 
3
(d) EFFECTIVE DATE.—The amendments made by 
4
this section shall apply as if included in the enactment 
5
of the CARES Act (Public Law 116–136), except that no 
6
amount shall be payable by virtue of such amendments 
7
with respect to any week of unemployment commencing 
8
before the date of the enactment of this Act. 
9
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF 
10
SHORT-TIME COMPENSATION PAYMENTS IN 
11
STATES WITH PROGRAMS IN LAW. 
12
Section 2108(b)(2) of the CARES Act (15 U.S.C. 
13
9026(b)(2)) is amended by striking ‘‘March 14, 2021’’ 
14
and inserting ‘‘August 29, 2021’’. 
15
SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF 
16
SHORT-TIME COMPENSATION AGREEMENTS 
17
FOR STATES WITHOUT PROGRAMS IN LAW. 
18
Section 2109(d)(2) of the CARES Act (15 U.S.C. 
19
9027(d)(2)) is amended by striking ‘‘March 14, 2021’’ 
20
and inserting ‘‘August 29, 2021’’. 
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PART 2—EXTENSION OF FFCRA UNEMPLOYMENT 
1
PROVISIONS 
2
SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR 
3
STATES WITH ADVANCES. 
4
Section 1202(b)(10)(A) of the Social Security Act 
5
(42 U.S.C. 1322(b)(10)(A)) is amended by striking 
6
‘‘March 14, 2021’’ and inserting ‘‘August 29, 2021’’. 
7
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EX-
8
TENDED UNEMPLOYMENT COMPENSATION. 
9
Section 4105 of the Families First Coronavirus Re-
10
sponse Act (26 U.S.C. 3304 note) is amended by striking 
11
‘‘March 14, 2021’’ each place it appears and inserting 
12
‘‘August 29, 2021’’. 
13
PART 3—DEPARTMENT OF LABOR FUNDING FOR 
14
TIMELY, ACCURATE, AND EQUITABLE PAYMENT 
15
SEC. 9031. FUNDING FOR ADMINISTRATION. 
16
In addition to amounts otherwise available, there is 
17
appropriated to the Employment and Training Adminis-
18
tration of the Department of Labor for fiscal year 2021, 
19
out of any money in the Treasury not otherwise appro-
20
priated, $8,000,000, to remain available until expended, 
21
for necessary expenses to carry out Federal activities re-
22
lating to the administration of unemployment compensa-
23
tion programs. 
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SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE 
1
ACCESS, AND TIMELY PAYMENT TO ELIGIBLE 
2
WORKERS. 
3
(a) IN GENERAL.—In addition to amounts otherwise 
4
available, there is appropriated to the Secretary of Labor 
5
for fiscal year 2021, out of any money in the Treasury 
6
not otherwise appropriated, $2,000,000,000, to remain 
7
available until expended, to detect and prevent fraud, pro-
8
mote equitable access, and ensure the timely payment of 
9
benefits with respect to unemployment insurance pro-
10
grams, including programs extended under this subtitle. 
11
(b) USE OF FUNDS.—Amounts made available under 
12
subsection (a) may be used— 
13
(1) for Federal administrative costs related to 
14
the purposes described in subsection (a); 
15
(2) for systemwide infrastructure investment 
16
and development related to such purposes; and 
17
(3) to make grants to States or territories ad-
18
ministering unemployment insurance programs de-
19
scribed in subsection (a) for such purposes, includ-
20
ing the establishment of procedures or the building 
21
of infrastructure to verify or validate identity, imple-
22
ment Federal guidance regarding fraud detection 
23
and prevention, and accelerate claims processing or 
24
process claims backlogs due to the pandemic. 
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(c) RESTRICTIONS ON GRANTS TO STATES AND TER-
1
RITORIES.—As a condition of receiving a grant under sub-
2
section (b)(3), the Secretary may require that a State or 
3
territory receiving such a grant shall— 
4
(1) use such program integrity tools as the Sec-
5
retary may specify; and 
6
(2) as directed by the Secretary, conduct user 
7
accessibility testing on any new system developed by 
8
the Secretary pursuant to subsection (b)(2). 
9
Subtitle B—Emergency Assistance 
10
to Families Through Home Vis-
11
iting Programs 
12
SEC. 
9101. 
EMERGENCY 
ASSISTANCE 
TO 
FAMILIES 
13
THROUGH HOME VISITING PROGRAMS. 
14
Title V of the Social Security Act (42 U.S.C. 701- 
15
713) is amended by inserting after section 511 the fol-
16
lowing: 
17
‘‘SEC. 
511A. 
EMERGENCY 
ASSISTANCE 
TO 
FAMILIES 
18
THROUGH HOME VISITING PROGRAMS. 
19
‘‘(a) SUPPLEMENTAL APPROPRIATION.—In addition 
20
to amounts otherwise appropriated, out of any money in 
21
the Treasury of the United States not otherwise appro-
22
priated, there are appropriated to the Secretary 
23
$150,000,000, to remain available through September 30, 
24
2022, to enable eligible entities to conduct programs in 
25

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accordance with section 511 and subsection (c) of this sec-
1
tion. 
2
‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to re-
3
ceive funds made available by subsection (a) of this sec-
4
tion, an entity shall— 
5
‘‘(1) as of the date of the enactment of this sec-
6
tion, be conducting a program under section 511; 
7
‘‘(2) ensure the modification of grants, con-
8
tracts, and other agreements, as applicable, executed 
9
under section 511 under which the program is con-
10
ducted as are necessary to provide that, during the 
11
period that begins with the date of the enactment of 
12
this section and ends with the end of the 2nd suc-
13
ceeding fiscal year after the funds are awarded, the 
14
entity shall— 
15
‘‘(A) not reduce funding for, or staffing 
16
levels of, the program on account of reduced en-
17
rollment in the program; and 
18
‘‘(B) when using funds to provide emer-
19
gency supplies to eligible families receiving 
20
grant services under section 511, ensure coordi-
21
nation with local diaper banks to the extent 
22
practicable; and 
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•HR 1319 EH
‘‘(3) reaffirm that, in conducting the program, 
1
the entity will focus on priority populations (as de-
2
fined in section 511(d)(4)). 
3
‘‘(c) USES OF FUNDS.—An entity to which funds are 
4
provided under this section shall use the funds— 
5
‘‘(1) to serve families with home visits or with 
6
virtual visits, that may be conducted by the use of 
7
electronic information and telecommunications tech-
8
nologies, in a service delivery model described in sec-
9
tion 511(d)(3)(A); 
10
‘‘(2) to pay hazard pay or other additional staff 
11
costs associated with providing home visits or ad-
12
ministration for programs funded under section 511; 
13
‘‘(3) to train home visitors employed by the en-
14
tity in conducting a virtual home visit and in emer-
15
gency preparedness and response planning for fami-
16
lies served, and may include training on how to safe-
17
ly conduct intimate partner violence screenings, and 
18
training on safety and planning for families served 
19
to support the family outcome improvements listed 
20
in section 511(d)(2)(B); 
21
‘‘(4) for the acquisition by families served by 
22
programs under section 511 of such technological 
23
means as are needed to conduct and support a vir-
24
tual home visit; 
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•HR 1319 EH
‘‘(5) to provide emergency supplies (such as 
1
diapers and diapering supplies including diaper 
2
wipes and diaper cream, necessary to ensure that a 
3
child using a diaper is properly cleaned and pro-
4
tected from diaper rash, formula, food, water, hand 
5
soap and hand sanitizer) to an eligible family (as de-
6
fined in section 511(k)(2)); 
7
‘‘(6) to coordinate with and provide reimburse-
8
ment for supplies to diaper banks when using such 
9
entities to provide emergency supplies specified in 
10
paragraph (5); or 
11
‘‘(7) to provide prepaid grocery cards to an eli-
12
gible family (as defined in section 511(k)(2)) partici-
13
pating in the maternal, infant, and early childhood 
14
home visiting program under section 511 for the 
15
purpose of enabling the family to meet the emer-
16
gency needs of the family.’’. 
17
Subtitle C—Emergency Assistance 
18
to Children and Families 
19
SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE. 
20
Section 403 of the Social Security Act (42 U.S.C. 
21
603) is amended by adding at the end the following: 
22
‘‘(c) PANDEMIC EMERGENCY ASSISTANCE.— 
23
‘‘(1) APPROPRIATION.—In addition to amounts 
24
otherwise available, there is appropriated for fiscal 
25

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year 2021, out of any money in the Treasury of the 
1
United 
States 
not 
otherwise 
appropriated, 
2
$1,000,000,000, to remain available until expended, 
3
to carry out this subsection. 
4
‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL 
5
ASSISTANCE.—Of the amount specified in paragraph 
6
(1), the Secretary shall reserve $2,000,000 for ad-
7
ministrative expenses and the provision of technical 
8
assistance to States and Indian tribes with respect 
9
to the use of funds provided under this subsection. 
10
‘‘(3) ALLOTMENTS.— 
11
‘‘(A) 50 STATES AND THE DISTRICT OF 
12
COLUMBIA.— 
13
‘‘(i) TOTAL AMOUNT TO BE ALLOT-
14
TED.—The Secretary shall allot a total of 
15
92.5 percent of the amount specified in 
16
paragraph (1) that is not reserved under 
17
paragraph (2) among the States that are 
18
not a territory and that are operating a 
19
program funded under this part, in accord-
20
ance with clause (ii) of this subparagraph. 
21
‘‘(ii) 
ALLOTMENT
FORMULA.—The 
22
Secretary shall allot to each such State the 
23
sum of the following percentages of the 
24
total amount described in clause (i): 
25

404 
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‘‘(I) 50 percent, multiplied by— 
1
‘‘(aa) the population of chil-
2
dren in the State, determined on 
3
the basis of the most recent pop-
4
ulation estimates as determined 
5
by the Bureau of the Census; di-
6
vided by 
7
‘‘(bb) the total population of 
8
children in the States that are 
9
not territories, as so determined; 
10
plus 
11
‘‘(II) 50 percent, multiplied by— 
12
‘‘(aa) the total amount ex-
13
pended by the State for basic as-
14
sistance, 
non-recurrent 
short 
15
term benefits, and emergency as-
16
sistance in fiscal year 2019, as 
17
reported by the State under sec-
18
tion 411; divided by 
19
‘‘(bb) the total amount ex-
20
pended by the States that are not 
21
territories for basic assistance, 
22
non-recurrent short term bene-
23
fits, and emergency assistance in 
24

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fiscal year 2019, as so reported 
1
by the States. 
2
‘‘(B) TERRITORIES AND INDIAN TRIBES.— 
3
The Secretary shall allot among the territories 
4
and Indian tribes otherwise eligible for a grant 
5
under this part such portions of 7.5 percent of 
6
the amount specified in paragraph (1) that are 
7
not reserved under paragraph (2) as the Sec-
8
retary deems appropriate based on the needs of 
9
the territory or tribe involved. 
10
‘‘(C) EXPENDITURE
COMMITMENT
RE-
11
QUIREMENT.—To receive the full amount of 
12
funding payable under this subsection, a State 
13
or Indian tribe shall inform the Secretary as to 
14
whether it intends to use all of its allotment 
15
under this paragraph and provide that informa-
16
tion— 
17
‘‘(i) in the case of a State that is not 
18
a territory, within 45 days after the date 
19
of the enactment of this subsection; or 
20
‘‘(ii) in the case of a territory or an 
21
Indian tribe, within 90 days after such 
22
date of enactment. 
23
‘‘(4) GRANTS.— 
24

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•HR 1319 EH
‘‘(A) IN
GENERAL.—The Secretary shall 
1
provide funds to each State and Indian tribe to 
2
which an amount is allotted under paragraph 
3
(3), from the amount so allotted. 
4
‘‘(B) TREATMENT OF UNUSED FUNDS.— 
5
‘‘(i) REALLOTMENT.—The Secretary 
6
shall reallot in accordance with paragraph 
7
(3) all funds provided to any State or In-
8
dian tribe under this subsection that are 
9
unused, among the other States and In-
10
dian tribes eligible for funds under this 
11
subsection. For purposes of paragraph (3), 
12
the Secretary shall treat the funds as if in-
13
cluded in the amount specified in para-
14
graph (1). 
15
‘‘(ii) PROVISION.—The Secretary shall 
16
provide funds to each such other State or 
17
Indian tribe in an amount equal to the 
18
amount so reallotted. 
19
‘‘(5) RECIPIENT OF FUNDS PROVIDED FOR TER-
20
RITORIES.—In the case of a territory not operating 
21
a program funded under this part, the Secretary 
22
shall provide the funds required to be provided to 
23
the territory under this subsection, to the agency 
24

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that administers the bulk of local human services 
1
programs in the territory. 
2
‘‘(6) USE OF FUNDS.— 
3
‘‘(A) IN
GENERAL.—A State or Indian 
4
tribe to which funds are provided under this 
5
subsection may use the funds only for non-re-
6
current short term benefits, whether in the 
7
form of cash or in other forms. 
8
‘‘(B) LIMITATION ON USE FOR ADMINIS-
9
TRATIVE EXPENSES.—A State to which funds 
10
are provided under this subsection shall not ex-
11
pend more than 15 percent of the funds for ad-
12
ministrative purposes. 
13
‘‘(C) NONSUPPLANTATION.—Funds pro-
14
vided under this subsection shall be used to 
15
supplement and not supplant other Federal, 
16
State, or tribal funds for services and activities 
17
that promote the purposes of this part. 
18
‘‘(D) EXPENDITURE DEADLINE.— 
19
‘‘(i) IN
GENERAL.—Except as pro-
20
vided in clause (ii), a State or Indian tribe 
21
to which funds are provided under this 
22
subsection shall expend the funds not later 
23
than the end of fiscal year 2022. 
24

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•HR 1319 EH
‘‘(ii) EXCEPTION
FOR
REALLOTTED 
1
FUNDS.—A State or Indian tribe to which 
2
funds are provided under paragraph (4)(B) 
3
shall expend the funds within 12 months 
4
after receipt. 
5
‘‘(7) EXPENDITURE REPORTS.—On expending 
6
all funds provided to a State or Indian tribe under 
7
this subsection, the entity shall submit to the Sec-
8
retary a written report that describes how the funds 
9
were expended, which report shall be so submitted— 
10
‘‘(A) if the entity is a State that is not a 
11
territory, within 90 days after expenditure; or 
12
‘‘(B) if the entity is a territory or is oper-
13
ating a tribal program funded under this part, 
14
within 120 days after expenditure. 
15
‘‘(8) SUSPENSION
OF
TERRITORY
SPENDING 
16
CAP.—Section 1108 shall not apply with respect to 
17
any funds provided under this subsection. 
18
‘‘(9) DEFINITIONS.—In this subsection: 
19
‘‘(A) APPLICABLE PERIOD.—The term ‘ap-
20
plicable period’ means the period that begins 
21
with April 1, 2021, and ends with September 
22
30, 2022. 
23
‘‘(B) NON-RECURRENT SHORT TERM BEN-
24
EFITS.—The term ‘non-recurrent short term 
25

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benefits’ has the meaning given the term in 
1
OMB approved Form ACF-196R, published on 
2
July 31, 2014. 
3
‘‘(C) STATE.—The term ‘State’ means the 
4
50 States of the United States, the District of 
5
Columbia, and the territories. 
6
‘‘(D) TERRITORY.—The term ‘territory’ 
7
means the Commonwealth of Puerto Rico, the 
8
United States Virgin Islands, Guam, American 
9
Samoa, and the Commonwealth of the Northern 
10
Mariana Islands.’’. 
11
Subtitle D—Elder Justice and 
12
Support Guarantee 
13
SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DIS-
14
ABILITY SERVICES PROGRAMS. 
15
Subtitle A of title XX of the Social Security Act (42 
16
U.S.C. 1397-1397h) is amended by adding at the end the 
17
following: 
18
‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DIS-
19
ABILITY SERVICES PROGRAMS. 
20
‘‘(a) APPROPRIATION.—In addition to amounts oth-
21
erwise available, there is appropriated for fiscal year 2021, 
22
out of any money in the Treasury not otherwise appro-
23
priated, $276,000,000, to remain available until expended, 
24
to carry out the programs described in subtitle B. 
25

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‘‘(b) USE OF FUNDS.— 
1
‘‘(1) IN
GENERAL.—Of the amounts made 
2
available by subsection (a)— 
3
‘‘(A) $88,000,000 shall be made available 
4
to carry out the programs described in subtitle 
5
B in fiscal year 2021, of which not less than an 
6
amount equal to $100,0000,000 minus the 
7
amount previously provided in fiscal year 2021 
8
to carry out section 2042(b) shall be made 
9
available to carry out such section; and 
10
‘‘(B) $188,000,000 shall be made available 
11
to carry out the programs described in subtitle 
12
B in fiscal year 2022, of which not less than 
13
$100,000,000 shall be for activities described in 
14
section 2042(b). 
15
‘‘(2) 
SERVICES
FOR
ALL
ADULTS.—The 
16
amounts made available by subsection (a) of this 
17
section to carry out section 2042(b) may be used to 
18
provide services under programs described in section 
19
2042(b) for all adults, as defined by local adult pro-
20
tective services statutes and regulations.’’. 
21

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Subtitle 
E—Support 
to 
Skilled 
1
Nursing Facilities in Response 
2
to COVID–19 
3
SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT 
4
TO SKILLED NURSING FACILITIES THROUGH 
5
CONTRACTS WITH QUALITY IMPROVEMENT 
6
ORGANIZATIONS. 
7
Section 1862(g) of the Social Security Act (42 U.S.C. 
8
1395y(g)) is amended— 
9
(1) by striking ‘‘The Secretary’’ and inserting 
10
‘‘(1) The Secretary’’; and 
11
(2) by adding at the end the following new 
12
paragraph: 
13
‘‘(2) In addition to any amounts otherwise available, 
14
there is appropriated to the Secretary, out of any monies 
15
in 
the 
Treasury 
not 
otherwise 
appropriated, 
16
$200,000,000, to remain available until expended, for pur-
17
poses of carrying out infection control support (as deter-
18
mined appropriate by the Secretary) through the develop-
19
ment and dissemination of protocols relating to the pre-
20
vention or mitigation of COVID–19 in skilled nursing fa-
21
cilities (as defined in section 1819(a)).’’. 
22

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SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT 
1
AND EMPLOYEE SAFETY IN SKILLED NURS-
2
ING FACILITIES. 
3
Section 1819 of the Social Security Act (42 U.S.C. 
4
1395i–3) is amended by adding at the end the following 
5
new subsection: 
6
‘‘(k) FUNDING FOR STRIKE TEAMS.—In addition to 
7
amounts otherwise available, there is appropriated to the 
8
Secretary, out of any monies in the Treasury not otherwise 
9
appropriated, $250,000,000, to remain available until ex-
10
pended, for purposes of allocating such amount among the 
11
States (including the District of Columbia and each terri-
12
tory of the United States) for such a State to establish 
13
and implement a strike team that will be deployed to a 
14
skilled nursing facility in the State with diagnosed or sus-
15
pected cases of COVID–19 among residents or staff for 
16
the purposes of assisting with clinical care, infection con-
17
trol, or staffing during the emergency period described in 
18
section 1135(g)(1)(B).’’. 
19
Subtitle F—Preserving Health 
20
Benefits for Workers 
21
SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS. 
22
(a) PREMIUM ASSISTANCE
FOR COBRA CONTINU-
23
ATION COVERAGE FOR INDIVIDUALS AND THEIR FAMI-
24
LIES.— 
25
(1) PROVISION OF PREMIUM ASSISTANCE.— 
26

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•HR 1319 EH
(A) 
REDUCTION
OF
PREMIUMS
PAY-
1
ABLE.—In the case of any premium for a pe-
2
riod of coverage during the period beginning on 
3
the first day of the first month beginning after 
4
the date of the enactment of this Act, and end-
5
ing on September 30, 2021, for COBRA con-
6
tinuation coverage with respect to any assist-
7
ance eligible individual described in paragraph 
8
(3), such individual shall be treated for pur-
9
poses of any COBRA continuation provision as 
10
having paid the amount of such premium if 
11
such individual pays (or any person other than 
12
such individual’s employer pays on behalf of 
13
such individual) 15 percent of the amount of 
14
such premium. 
15
(B) PLAN ENROLLMENT OPTION.— 
16
(i) IN
GENERAL.—Notwithstanding 
17
the COBRA continuation provisions, any 
18
assistance eligible individual who is en-
19
rolled in a group health plan offered by a 
20
plan sponsor may, not later than 90 days 
21
after the date of notice of the plan enroll-
22
ment option described in this subpara-
23
graph, elect to enroll in coverage under a 
24
plan offered by such plan sponsor that is 
25

414 
•HR 1319 EH
different than coverage under the plan in 
1
which such individual was enrolled at the 
2
time, in the case of any assistance eligible 
3
individual described in paragraph (3), the 
4
qualifying event specified in section 603(2) 
5
of the Employee Retirement Income Secu-
6
rity Act of 1974, section 4980B(f)(3)(B) 
7
of the Internal Revenue Code of 1986, or 
8
section 2203(2) of the Public Health Serv-
9
ice Act, except for the voluntary termi-
10
nation of such individual’s employment by 
11
such individual, occurred, and such cov-
12
erage shall be treated as COBRA continu-
13
ation coverage for purposes of the applica-
14
ble COBRA continuation coverage provi-
15
sion. 
16
(ii) REQUIREMENTS.—Any assistance 
17
eligible individual may elect to enroll in 
18
different coverage as described in clause (i) 
19
only if— 
20
(I) the employer involved has 
21
made a determination that such em-
22
ployer will permit such assistance eli-
23
gible individual to enroll in different 
24

415 
•HR 1319 EH
coverage as provided under this sub-
1
paragraph; 
2
(II) the premium for such dif-
3
ferent coverage does not exceed the 
4
premium for coverage in which such 
5
individual was enrolled at the time 
6
such qualifying event occurred; 
7
(III) the different coverage in 
8
which the individual elects to enroll is 
9
coverage that is also offered to simi-
10
larly situated active employees of the 
11
employer at the time at which such 
12
election is made; and 
13
(IV) the different coverage in 
14
which the individual elects to enroll is 
15
not— 
16
(aa) coverage that provides 
17
only excepted benefits as defined 
18
in section 9832(c) of the Internal 
19
Revenue Code of 1986, section 
20
733(c) of the Employee Retire-
21
ment Income Security Act of 
22
1974, and section 2791(c) of the 
23
Public Health Service Act; 
24

416 
•HR 1319 EH
(bb) a qualified small em-
1
ployer health reimbursement ar-
2
rangement (as defined in section 
3
9831(d)(2) of the Internal Rev-
4
enue Code of 1986); or 
5
(cc) a flexible spending ar-
6
rangement (as defined in section 
7
106(c)(2) of the Internal Rev-
8
enue Code of 1986). 
9
(2) LIMITATION OF PERIOD OF PREMIUM AS-
10
SISTANCE.— 
11
(A) ELIGIBILITY
FOR
ADDITIONAL
COV-
12
ERAGE.—Paragraph (1)(A) shall not apply with 
13
respect to any assistance eligible individual de-
14
scribed in paragraph (3) for months of coverage 
15
beginning on or after the earlier of— 
16
(i) the first date that such individual 
17
is eligible for coverage under any other 
18
group health plan (other than coverage 
19
consisting of only excepted benefits (as de-
20
fined in section 9832(c) of the Internal 
21
Revenue Code of 1986, section 733(c) of 
22
the Employee Retirement Income Security 
23
Act of 1974, and section 2791(c) of the 
24
Public Health Service Act), coverage under 
25

417 
•HR 1319 EH
a flexible spending arrangement (as de-
1
fined in section 106(c)(2) of the Internal 
2
Revenue Code of 1986), coverage under a 
3
qualified small employer health reimburse-
4
ment arrangement (as defined in section 
5
9831(d)(2) of the Internal Revenue Code 
6
of 1986)), or eligible for benefits under the 
7
Medicare program under title XVIII of the 
8
Social Security Act; or 
9
(ii) the earlier of— 
10
(I) the date following the expira-
11
tion of the maximum period of con-
12
tinuation coverage required under the 
13
applicable COBRA continuation cov-
14
erage provision; or 
15
(II) the date following the expira-
16
tion of the period of continuation cov-
17
erage 
allowed 
under 
paragraph 
18
(4)(B)(ii). 
19
(B) NOTIFICATION
REQUIREMENT.—Any 
20
assistance eligible individual shall notify the 
21
group health plan with respect to which para-
22
graph (1)(A) applies if such paragraph ceases 
23
to apply by reason of clause (i) of subparagraph 
24
(A) (as applicable). Such notice shall be pro-
25

418 
•HR 1319 EH
vided to the group health plan in such time and 
1
manner as may be specified by the Secretary of 
2
Labor. 
3
(3) ASSISTANCE
ELIGIBLE
INDIVIDUAL.—For 
4
purposes of this section, the term ‘‘assistance eligible 
5
individual’’ means, with respect to a period of cov-
6
erage during the period beginning on the first day 
7
of the first month beginning after the date of the en-
8
actment of this Act, and ending on September 30, 
9
2021, any individual that is a qualified beneficiary 
10
who— 
11
(A) is eligible for COBRA continuation 
12
coverage by reason of a qualifying event speci-
13
fied in section 603(2) of the Employee Retire-
14
ment Income Security Act of 1974, section 
15
4980B(f)(3)(B) of the Internal Revenue Code 
16
of 1986, or section 2203(2) of the Public 
17
Health Service Act, except for the voluntary 
18
termination of such individual’s employment by 
19
such individual; and 
20
(B) elects such coverage. 
21
(4) EXTENSION OF ELECTION PERIOD AND EF-
22
FECT ON COVERAGE.— 
23
(A) IN GENERAL.—For purposes of apply-
24
ing section 605(a) of the Employee Retirement 
25

419 
•HR 1319 EH
Income 
Security 
Act 
of 
1974, 
section 
1
4980B(f)(5)(A) of the Internal Revenue Code 
2
of 1986, and section 2205(a) of the Public 
3
Health Service Act, in the case of— 
4
(i) an individual who does not have an 
5
election of COBRA continuation coverage 
6
in effect on the first day of the first month 
7
beginning after the date of the enactment 
8
of this Act but who would be an assistance 
9
eligible individual described in paragraph 
10
(3) if such election were so in effect; or 
11
(ii) an individual who elected COBRA 
12
continuation coverage and discontinued 
13
from such coverage before the first day of 
14
the first month beginning after the date of 
15
the enactment of this Act, 
16
such individual may elect the COBRA continu-
17
ation coverage under the COBRA continuation 
18
coverage provisions containing such provisions 
19
during the period beginning on the first day of 
20
the first month beginning after the date of the 
21
enactment of this Act and ending 60 days after 
22
the date on which the notification required 
23
under paragraph (6)(C) is provided to such in-
24
dividual. 
25

420 
•HR 1319 EH
(B) COMMENCEMENT OF COBRA CONTINU-
1
ATION COVERAGE.—Any COBRA continuation 
2
coverage elected by a qualified beneficiary dur-
3
ing an extended election period under subpara-
4
graph (A)— 
5
(i) shall commence (including for pur-
6
poses of applying the treatment of pre-
7
mium payments under paragraph (1)(A) 
8
and any cost-sharing requirements for 
9
items and services under a group health 
10
plan) with the first period of coverage be-
11
ginning on or after the first day of the 
12
first month beginning after the date of the 
13
enactment of this Act, and 
14
(ii) shall not extend beyond the period 
15
of COBRA continuation coverage that 
16
would have been required under the appli-
17
cable COBRA continuation coverage provi-
18
sion if the coverage had been elected as re-
19
quired under such provision. 
20
(5) NOTICES TO INDIVIDUALS.— 
21
(A) GENERAL NOTICE.— 
22
(i) IN GENERAL.—In the case of no-
23
tices provided under section 606(a)(4) of 
24
the Employee Retirement Income Security 
25

421 
•HR 1319 EH
Act of 1974 (29 U.S.C. 1166(4)), section 
1
4980B(f)(6)(D) of the Internal Revenue 
2
Code of 1986, or section 2206(4) of the 
3
Public Health Service Act (42 U.S.C. 
4
300bb–6(4)), with respect to individuals 
5
who, during the period described in para-
6
graph (3), become entitled to elect COBRA 
7
continuation coverage, the requirements of 
8
such provisions shall not be treated as met 
9
unless such notices include an additional 
10
written notification to the recipient in clear 
11
and understandable language of— 
12
(I) the availability of premium 
13
assistance with respect to such cov-
14
erage under this subsection; and 
15
(II) the option to enroll in dif-
16
ferent coverage if the employer per-
17
mits assistance eligible individuals de-
18
scribed in paragraph (3) to elect en-
19
rollment in different coverage (as de-
20
scribed in paragraph (1)(B)). 
21
(ii) ALTERNATIVE
NOTICE.—In the 
22
case of COBRA continuation coverage to 
23
which the notice provision under such sec-
24
tions does not apply, the Secretary of 
25

422 
•HR 1319 EH
Labor, in consultation with the Secretary 
1
of the Treasury and the Secretary of 
2
Health and Human Services, shall, in con-
3
sultation with administrators of the group 
4
health plans (or other entities) that provide 
5
or administer the COBRA continuation 
6
coverage involved, provide rules requiring 
7
the provision of such notice. 
8
(iii) FORM.—The requirement of the 
9
additional notification under this subpara-
10
graph may be met by amendment of exist-
11
ing notice forms or by inclusion of a sepa-
12
rate document with the notice otherwise 
13
required. 
14
(B) SPECIFIC REQUIREMENTS.—Each ad-
15
ditional notification under subparagraph (A) 
16
shall include— 
17
(i) the forms necessary for estab-
18
lishing eligibility for premium assistance 
19
under this subsection; 
20
(ii) the name, address, and telephone 
21
number necessary to contact the plan ad-
22
ministrator and any other person main-
23
taining relevant information in connection 
24
with such premium assistance; 
25

423 
•HR 1319 EH
(iii) a description of the extended elec-
1
tion period provided for in paragraph 
2
(4)(A); 
3
(iv) a description of the obligation of 
4
the qualified beneficiary under paragraph 
5
(2)(B) and the penalty provided under sec-
6
tion 6720C of the Internal Revenue Code 
7
of 1986 for failure to carry out the obliga-
8
tion; 
9
(v) a description, displayed in a 
10
prominent manner, of the qualified bene-
11
ficiary’s right to a reduced premium and 
12
any conditions on entitlement to the re-
13
duced premium; and 
14
(vi) a description of the option of the 
15
qualified beneficiary to enroll in different 
16
coverage if the employer permits such ben-
17
eficiary to elect to enroll in such different 
18
coverage under paragraph (1)(B). 
19
(C) NOTICE
IN
CONNECTION
WITH
EX-
20
TENDED ELECTION PERIODS.—In the case of 
21
any assistance eligible individual described in 
22
paragraph (3) (or any individual described in 
23
paragraph (4)(A)) who became entitled to elect 
24
COBRA continuation coverage before the first 
25

424 
•HR 1319 EH
day of the first month beginning after the date 
1
of the enactment of this Act, the administrator 
2
of the applicable group health plan (or other 
3
entity) shall provide (within 60 days after such 
4
first day of such first month) for the additional 
5
notification required to be provided under sub-
6
paragraph (A) and failure to provide such no-
7
tice shall be treated as a failure to meet the no-
8
tice requirements under the applicable COBRA 
9
continuation provision. 
10
(D) MODEL NOTICES.—Not later than 30 
11
days after the date of enactment of this Act, 
12
with respect to any assistance eligible individual 
13
described in paragraph (3), the Secretary of 
14
Labor, in consultation with the Secretary of the 
15
Treasury and the Secretary of Health and 
16
Human Services, shall prescribe models for the 
17
additional notification required under this para-
18
graph. 
19
(6) NOTICE
OF
EXPIRATION
OF
PERIOD
OF 
20
PREMIUM ASSISTANCE.— 
21
(A) IN GENERAL.—With respect to any as-
22
sistance eligible individual, subject to subpara-
23
graph 
(B), 
the 
requirements 
of 
section 
24
606(a)(4) of the Employee Retirement Income 
25

425 
•HR 1319 EH
Security Act of 1974 (29 U.S.C. 1166(4)), sec-
1
tion 4980B(f)(6)(D) of the Internal Revenue 
2
Code of 1986, or section 2206(4) of the Public 
3
Health Service Act (42 U.S.C. 300bb–6(4)), 
4
shall not be treated as met unless the plan ad-
5
ministrator of the individual, during the period 
6
specified under subparagraph (C), provides to 
7
such individual a written notice in clear and un-
8
derstandable language— 
9
(i) that the premium assistance for 
10
such individual will expire soon and the 
11
prominent identification of the date of 
12
such expiration; and 
13
(ii) that such individual may be eligi-
14
ble for coverage without any premium as-
15
sistance through— 
16
(I) COBRA continuation cov-
17
erage; or 
18
(II) coverage under a group 
19
health plan. 
20
(B) EXCEPTION.—The requirement for the 
21
group health plan administrator to provide the 
22
written notice under subparagraph (A) shall be 
23
waived if the premium assistance for such indi-
24

426 
•HR 1319 EH
vidual expires pursuant to clause (i) of para-
1
graph (2)(A). 
2
(C) PERIOD SPECIFIED.—For purposes of 
3
subparagraph (A), the period specified in this 
4
subparagraph is, with respect to the date of ex-
5
piration of premium assistance for any assist-
6
ance eligible individual pursuant to a limitation 
7
requiring a notice under this paragraph, the pe-
8
riod beginning on the day that is 45 days before 
9
the date of such expiration and ending on the 
10
day that is 15 days before the date of such ex-
11
piration. 
12
(D) MODEL NOTICES.—Not later than 45 
13
days after the date of enactment of this Act, 
14
with respect to any assistance eligible indi-
15
vidual, the Secretary of Labor, in consultation 
16
with the Secretary of the Treasury and the Sec-
17
retary of Health and Human Services, shall 
18
prescribe models for the notification required 
19
under this paragraph. 
20
(7) REGULATIONS.—The Secretary of the 
21
Treasury and the Secretary of Labor may jointly 
22
prescribe such regulations or other guidance as may 
23
be necessary or appropriate to carry out the provi-
24
sions of this subsection, including the prevention of 
25

427 
•HR 1319 EH
fraud and abuse under this subsection, except that 
1
the Secretary of Labor and the Secretary of Health 
2
and Human Services may prescribe such regulations 
3
(including interim final regulations) or other guid-
4
ance as may be necessary or appropriate to carry 
5
out the provisions of paragraphs (5), (6), and (8). 
6
(8) OUTREACH.— 
7
(A) 
IN
GENERAL.—The 
Secretary 
of 
8
Labor, in consultation with the Secretary of the 
9
Treasury and the Secretary of Health and 
10
Human Services, shall provide outreach con-
11
sisting of public education and enrollment as-
12
sistance relating to premium assistance pro-
13
vided under this subsection. Such outreach shall 
14
target employers, group health plan administra-
15
tors, public assistance programs, States, insur-
16
ers, and other entities as determined appro-
17
priate by such Secretaries. Such outreach shall 
18
include an initial focus on those individuals 
19
electing continuation coverage who are referred 
20
to in paragraph (5)(C). Information on such 
21
premium assistance, including enrollment, shall 
22
also be made available on websites of the De-
23
partments of Labor, Treasury, and Health and 
24
Human Services. 
25

428 
•HR 1319 EH
(B) ENROLLMENT
UNDER
MEDICARE.— 
1
The Secretary of Health and Human Services 
2
shall provide outreach consisting of public edu-
3
cation. Such outreach shall target individuals 
4
who lose health insurance coverage. Such out-
5
reach shall include information regarding en-
6
rollment for Medicare benefits for purposes of 
7
preventing mistaken delays of such enrollment 
8
by such individuals, including lifetime penalties 
9
for failure of timely enrollment. 
10
(9) DEFINITIONS.—For purposes of this sec-
11
tion: 
12
(A) ADMINISTRATOR.—The term ‘‘admin-
13
istrator’’ has the meaning given such term in 
14
section 3(16)(A) of the Employee Retirement 
15
Income Security Act of 1974. 
16
(B) COBRA
CONTINUATION
COVERAGE.— 
17
The term ‘‘COBRA continuation coverage’’ 
18
means continuation coverage provided pursuant 
19
to part 6 of subtitle B of title I of the Em-
20
ployee Retirement Income Security Act of 1974 
21
(other than under section 609), title XXII of 
22
the Public Health Service Act, or section 
23
4980B of the Internal Revenue Code of 1986 
24
(other than subsection (f)(1) of such section in-
25

429 
•HR 1319 EH
sofar as it relates to pediatric vaccines), or 
1
under a State program that provides com-
2
parable continuation coverage. Such term does 
3
not include coverage under a health flexible 
4
spending arrangement under a cafeteria plan 
5
within the meaning of section 125 of the Inter-
6
nal Revenue Code of 1986. 
7
(C) COBRA
CONTINUATION
PROVISION.— 
8
The term ‘‘COBRA continuation provision’’ 
9
means the provisions of law described in sub-
10
paragraph (B). 
11
(D) 
COVERED
EMPLOYEE.—The 
term 
12
‘‘covered employee’’ has the meaning given such 
13
term in section 607(2) of the Employee Retire-
14
ment Income Security Act of 1974. 
15
(E) QUALIFIED BENEFICIARY.—The term 
16
‘‘qualified beneficiary’’ has the meaning given 
17
such term in section 607(3) of the Employee 
18
Retirement Income Security Act of 1974. 
19
(F) GROUP
HEALTH
PLAN.—The term 
20
‘‘group health plan’’ has the meaning given 
21
such term in section 607(1) of the Employee 
22
Retirement Income Security Act of 1974. 
23
(G) STATE.—The term ‘‘State’’ includes 
24
the District of Columbia, the Commonwealth of 
25

430 
•HR 1319 EH
Puerto Rico, the Virgin Islands, Guam, Amer-
1
ican Samoa, and the Commonwealth of the 
2
Northern Mariana Islands. 
3
(H) PERIOD
OF
COVERAGE.—Any ref-
4
erence in this subsection to a period of coverage 
5
shall be treated as a reference to a monthly or 
6
shorter period of coverage with respect to which 
7
premiums are charged with respect to such cov-
8
erage. 
9
(I) PLAN
SPONSOR.—The term ‘‘plan 
10
sponsor’’ has the meaning given such term in 
11
section 3(16)(B) of the Employee Retirement 
12
Income Security Act of 1974. 
13
(J) PREMIUM.—The term ‘‘premium’’ in-
14
cludes, with respect to COBRA continuation 
15
coverage, any administrative fee. 
16
(10) IMPLEMENTATION FUNDING.—In addition 
17
to amounts otherwise made available, out of any 
18
funds in the Treasury not otherwise appropriated, 
19
there are appropriated to the Secretary of Labor for 
20
fiscal year 2021, $10,000,000, to remain available 
21
until expended, for the Employee Benefits Security 
22
Administration to carry out the provisions of this 
23
subtitle. 
24
(b) COBRA PREMIUM ASSISTANCE.— 
25

431 
•HR 1319 EH
(1) ALLOWANCE OF CREDIT.— 
1
(A) IN GENERAL.—Subchapter B of chap-
2
ter 65 of the Internal Revenue Code of 1986 is 
3
amended by adding at the end the following 
4
new section: 
5
‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSIST-
6
ANCE. 
7
‘‘(a) IN GENERAL.—The person to whom premiums 
8
are payable for continuation coverage under section 
9
9501(a)(1) of the American Rescue Plan Act of 2021 shall 
10
be allowed as a credit against the tax imposed by section 
11
3111(b), or so much of the taxes imposed under section 
12
3221(a) as are attributable to the rate in effect under sec-
13
tion 3111(b), for each calendar quarter an amount equal 
14
to the premiums not paid by assistance eligible individuals 
15
for such coverage by reason of such section 9501(a)(1) 
16
with respect to such calendar quarter. 
17
‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.— 
18
For purposes of subsection (a), except as otherwise pro-
19
vided by the Secretary, the person to whom premiums are 
20
payable under such continuation coverage shall be treated 
21
as being— 
22
‘‘(1) in the case of any group health plan which 
23
is a multiemployer plan (as defined in section 3(37) 
24

432 
•HR 1319 EH
of the Employee Retirement Income Security Act of 
1
1974), the plan, 
2
‘‘(2) in the case of any group health plan not 
3
described in paragraph (1)— 
4
‘‘(A) which is subject to the COBRA con-
5
tinuation provisions contained in— 
6
‘‘(i) the Internal Revenue Code of 
7
1986, 
8
‘‘(ii) the Employee Retirement Income 
9
Security Act of 1974, or 
10
‘‘(iii) the Public Health Service Act, 
11
or 
12
‘‘(B) under which some or all of the cov-
13
erage is not provided by insurance, 
14
the employer maintaining the plan, and 
15
‘‘(3) in the case of any group health plan not 
16
described in paragraph (1) or (2), the insurer pro-
17
viding the coverage under the group health plan. 
18
‘‘(c) LIMITATIONS AND REFUNDABILITY.— 
19
‘‘(1) CREDIT
LIMITED
TO
CERTAIN
EMPLOY-
20
MENT TAXES.—The credit allowed by subsection (a) 
21
with respect to any calendar quarter shall not exceed 
22
the tax imposed by section 3111(b), or so much of 
23
the taxes imposed under section 3221(a) as are at-
24
tributable to the rate in effect under section 
25

433 
•HR 1319 EH
3111(b), for such calendar quarter (reduced by any 
1
credits allowed against such taxes under sections 
2
3131, 3132, and 3134) on the wages paid with re-
3
spect to the employment of all employees of the em-
4
ployer. 
5
‘‘(2) REFUNDABILITY OF EXCESS CREDIT.— 
6
‘‘(A) CREDIT
IS
REFUNDABLE.—If the 
7
amount of the credit under subsection (a) ex-
8
ceeds the limitation of paragraph (1) for any 
9
calendar quarter, such excess shall be treated 
10
as an overpayment that shall be refunded under 
11
sections 6402(a) and 6413(b). 
12
‘‘(B) CREDIT MAY BE ADVANCED.—In an-
13
ticipation of the credit, including the refundable 
14
portion under subparagraph (A), the credit may 
15
be advanced, according to forms and instruc-
16
tions provided by the Secretary, up to an 
17
amount calculated under subsection (a) through 
18
the end of the most recent payroll period in the 
19
quarter. 
20
‘‘(C) TREATMENT
OF
DEPOSITS.—The 
21
Secretary shall waive any penalty under section 
22
6656 for any failure to make a deposit of the 
23
tax imposed by section 3111(b), or so much of 
24
the taxes imposed under section 3221(a) as are 
25

434 
•HR 1319 EH
attributable to the rate in effect under section 
1
3111(b), if the Secretary determines that such 
2
failure was due to the anticipation of the credit 
3
allowed under this section. 
4
‘‘(D) TREATMENT
OF
PAYMENTS.—For 
5
purposes of section 1324 of title 31, United 
6
States Code, any amounts due to an employer 
7
under this paragraph shall be treated in the 
8
same manner as a refund due from a credit 
9
provision referred to in subsection (b)(2) of 
10
such section. 
11
‘‘(3) OVERSTATEMENTS.—Any overstatement of 
12
the credit to which a person is entitled under this 
13
section (and any amount paid by the Secretary as a 
14
result of such overstatement) shall be treated as an 
15
underpayment by such person of the taxes described 
16
in paragraph (1) and may be assessed and collected 
17
by the Secretary in the same manner as such taxes. 
18
‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of 
19
this section, the term ‘person’ includes the government of 
20
any State or political subdivision thereof, any Indian tribal 
21
government (as defined in section 139E(c)(1)), any agency 
22
or instrumentality of any of the foregoing, and any agency 
23
or instrumentality of the Government of the United States 
24

435 
•HR 1319 EH
that is described in section 501(c)(1) and exempt from 
1
taxation under section 501(a). 
2
‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes 
3
of chapter 1, the gross income of any person allowed a 
4
credit under this section shall be increased for the taxable 
5
year which includes the last day of any calendar quarter 
6
with respect to which such credit is allowed by the amount 
7
of such credit. No credit shall be allowed under this sec-
8
tion with respect to any amount which is taken into ac-
9
count as qualified wages under section 2301 of the 
10
CARES Act or section 3134 of this title or as qualified 
11
health plan expenses under section 7001(d) or 7003(d) of 
12
the Families First Coronavirus Response Act or section 
13
3131 or 3132 of this title. 
14
‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.— 
15
Notwithstanding section 6501, the limitation on the time 
16
period for the assessment of any amount attributable to 
17
a credit claimed under this section shall not expire before 
18
the date that is 5 years after the later of— 
19
‘‘(1) the date on which the original return 
20
which includes the calendar quarter with respect to 
21
which such credit is determined is filed, or 
22
‘‘(2) the date on which such return is treated 
23
as filed under section 6501(b)(2). 
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‘‘(g) REGULATIONS.—The Secretary shall issue such 
1
regulations, or other guidance, forms, instructions, and 
2
publications, as may be necessary or appropriate to carry 
3
out this section, including— 
4
‘‘(1) the requirement to report information or 
5
the establishment of other methods for verifying the 
6
correct amounts of reimbursements under this sec-
7
tion, 
8
‘‘(2) the application of this section to group 
9
health plans that are multiemployer plans (as de-
10
fined in section 3(37) of the Employee Retirement 
11
Income Security Act of 1974), 
12
‘‘(3) to allow the advance payment of the credit 
13
determined under subsection (a), subject to the limi-
14
tations provided in this section, based on such infor-
15
mation as the Secretary shall require, 
16
‘‘(4) to provide for the reconciliation of such 
17
advance payment with the amount of the credit at 
18
the time of filing the return of tax for the applicable 
19
quarter or taxable year, and 
20
‘‘(5) allowing the credit to third party payors 
21
(including professional employer organizations, cer-
22
tified professional employer organizations, or agents 
23
under section 3504).’’. 
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(B) CLERICAL AMENDMENT.—The table of 
1
sections for subchapter B of chapter 65 of the 
2
Internal Revenue Code of 1986 is amended by 
3
adding at the end the following new item: 
4
‘‘Sec. 6432. Continuation coverage premium assistance.’’. 
(C) EFFECTIVE DATE.—The amendments 
5
made by this paragraph shall apply to pre-
6
miums to which subsection (a)(1)(A) applies 
7
and wages paid on or after April 1, 2021. 
8
(D) SPECIAL RULE IN CASE OF EMPLOYEE 
9
PAYMENT THAT IS NOT REQUIRED UNDER THIS 
10
SECTION.— 
11
(i) IN GENERAL.—In the case of an 
12
assistance eligible individual who pays, 
13
with respect any period of coverage to 
14
which subsection (a)(1)(A) applies, the 
15
amount of the premium for such coverage 
16
that the individual would have (but for this 
17
Act) been required to pay, the person to 
18
whom such payment is payable shall reim-
19
burse such individual for the amount of 
20
such premium paid in excess of the 
21
amount required to be paid under sub-
22
section (a)(1)(A). 
23
(ii) CREDIT OF REIMBURSEMENT.—A 
24
person to which clause (i) applies shall be 
25

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allowed a credit in the manner provided 
1
under section 6432 of the Internal Rev-
2
enue Code of 1986 for any payment made 
3
to the employee under such clause. 
4
(iii) PAYMENT
OF
CREDITS.—Any 
5
person to which clause (i) applies shall 
6
make the payment required under such 
7
clause to the individual not later than 60 
8
days after the date on which such indi-
9
vidual elects continuation coverage under 
10
subsection (a)(1). 
11
(2) PENALTY FOR FAILURE TO NOTIFY HEALTH 
12
PLAN OF CESSATION OF ELIGIBILITY FOR PREMIUM 
13
ASSISTANCE.— 
14
(A) IN GENERAL.—Part I of subchapter B 
15
of chapter 68 of the Internal Revenue Code of 
16
1986 is amended by adding at the end the fol-
17
lowing new section: 
18
‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH 
19
PLAN OF CESSATION OF ELIGIBILITY FOR 
20
CONTINUATION COVERAGE PREMIUM ASSIST-
21
ANCE. 
22
‘‘(a) IN GENERAL.—Except in the case of a failure 
23
described in subsection (b) or (c), any person required to 
24
notify a group health plan under section 9501(a)(2)(B) 
25

439 
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of the American Rescue Plan Act of 2021 who fails to 
1
make such a notification at such time and in such manner 
2
as the Secretary of Labor may require shall pay a penalty 
3
of $250 for each such failure. 
4
‘‘(b) INTENTIONAL FAILURE.—In the case of any 
5
such failure that is fraudulent, such person shall pay a 
6
penalty equal to the greater of— 
7
‘‘(1) $250, or 
8
‘‘(2) 110 percent of the premium assistance 
9
provided under section 9501(a)(1)(A) of the Amer-
10
ican Rescue Plan Act of 2021 after termination of 
11
eligibility under such section. 
12
‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty 
13
shall be imposed under this section with respect to any 
14
failure if it is shown that such failure is due to reasonable 
15
cause and not to willful neglect.’’. 
16
(B) CLERICAL AMENDMENT.—The table of 
17
sections of part I of subchapter B of chapter 68 
18
of such Code is amended by adding at the end 
19
the following new item: 
20
‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility 
for continuation coverage premium assistance.’’. 
(3) COORDINATION WITH HCTC.— 
21
(A) IN GENERAL.—Section 35(g)(9) of the 
22
Internal Revenue Code of 1986 is amended to 
23
read as follows: 
24

440 
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‘‘(9) CONTINUATION COVERAGE PREMIUM AS-
1
SISTANCE.—In the case of an assistance eligible in-
2
dividual who receives premium assistance for con-
3
tinuation coverage under section 9501(a)(1) of the 
4
American Rescue Plan Act of 2021 for any month 
5
during the taxable year, such individual shall not be 
6
treated as an eligible individual, a certified indi-
7
vidual, or a qualifying family member for purposes 
8
of this section or section 7527 with respect to such 
9
month.’’. 
10
(B) EFFECTIVE
DATE.—The amendment 
11
made by subparagraph (A) shall apply to tax-
12
able years ending after the date of the enact-
13
ment of this Act. 
14
(4) EXCLUSION OF CONTINUATION COVERAGE 
15
PREMIUM ASSISTANCE FROM GROSS INCOME.— 
16
(A) IN GENERAL.—Part III of subchapter 
17
B of chapter 1 of the Internal Revenue Code of 
18
1986 is amended by inserting after section 
19
139H the following new section: 
20
‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSIST-
21
ANCE. 
22
‘‘In the case of an assistance eligible individual (as 
23
defined in subsection (a)(3) of section 9501 of the Amer-
24
ican Rescue Plan Act of 2021), gross income does not in-
25

441 
•HR 1319 EH
clude any premium assistance provided under subsection 
1
(a)(1) of such section.’’. 
2
(B) CLERICAL AMENDMENT.—The table of 
3
sections for part III of subchapter B of chapter 
4
1 of such Code is amended by inserting after 
5
the item relating to section 139H the following 
6
new item: 
7
‘‘Sec. 139I. Continuation coverage premium assistance.’’. 
(C) EFFECTIVE DATE.—The amendments 
8
made by this paragraph shall apply to taxable 
9
years ending after the date of the enactment of 
10
this Act. 
11
Subtitle G—Promoting Economic 
12
Security 
13
PART 1—2021 RECOVERY REBATES TO 
14
INDIVIDUALS 
15
SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS. 
16
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
17
Internal Revenue Code of 1986 is amended by inserting 
18
after section 6428A the following new section: 
19
‘‘SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS. 
20
‘‘(a) IN GENERAL.—In the case of an eligible indi-
21
vidual, there shall be allowed as a credit against the tax 
22
imposed by subtitle A for the first taxable year beginning 
23
in 2021 an amount equal to the 2021 rebate amount de-
24
termined for such taxable year. 
25

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‘‘(b) 2021 REBATE AMOUNT.—For purposes of this 
1
section, the term ‘2021 rebate amount’ means, with re-
2
spect to any taxpayer for any taxable year, the sum of— 
3
‘‘(1) $1,400 ($2,800 in the case of a joint re-
4
turn), plus 
5
‘‘(2) $1,400 multiplied by the number of de-
6
pendents of the taxpayer for such taxable year. 
7
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 
8
section, the term ‘eligible individual’ means any individual 
9
other than— 
10
‘‘(1) any nonresident alien individual, 
11
‘‘(2) any individual who is a dependent of an-
12
other taxpayer for a taxable year beginning in the 
13
calendar year in which the individual’s taxable year 
14
begins, and 
15
‘‘(3) an estate or trust. 
16
‘‘(d) LIMITATION BASED ON ADJUSTED GROSS IN-
17
COME.— 
18
‘‘(1) IN GENERAL.—The amount of the credit 
19
allowed by subsection (a) (determined without re-
20
gard to this subsection and subsection (f)) shall be 
21
reduced (but not below zero) by the amount which 
22
bears the same ratio to such credit (as so deter-
23
mined) as— 
24
‘‘(A) the excess of— 
25

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‘‘(i) the taxpayer’s adjusted gross in-
1
come for such taxable year, over 
2
‘‘(ii) $75,000, bears to 
3
‘‘(B) $25,000. 
4
‘‘(2) SPECIAL RULES.— 
5
‘‘(A) 
JOINT
RETURN
OR
SURVIVING 
6
SPOUSE.—In the case of a joint return or a sur-
7
viving spouse (as defined in section 2(a)), para-
8
graph (1) shall be applied by substituting 
9
‘$150,000’ for ‘$75,000’ and ‘$50,000’ for 
10
‘$25,000’. 
11
‘‘(B) HEAD OF HOUSEHOLD.—In the case 
12
of a head of household (as defined in section 
13
2(b)), paragraph (1) shall be applied by sub-
14
stituting 
‘$112,500’ 
for 
‘$75,000’ 
and 
15
‘$37,500’ for ‘$25,000’. 
16
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
17
‘‘(1) DEPENDENT DEFINED.—For purposes of 
18
this section, the term ‘dependent’ has the meaning 
19
given such term by section 152. 
20
‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
21
MENT.— 
22
‘‘(A) IN GENERAL.—In the case of a re-
23
turn other than a joint return, the $1,400 
24
amount in subsection (b)(1) shall be treated as 
25

444 
•HR 1319 EH
being zero unless the taxpayer includes the 
1
valid identification number of the taxpayer on 
2
the return of tax for the taxable year. 
3
‘‘(B) JOINT RETURNS.—In the case of a 
4
joint return, the $2,800 amount in subsection 
5
(b)(1) shall be treated as being— 
6
‘‘(i) $1,400 if the valid identification 
7
number of only 1 spouse is included on the 
8
return of tax for the taxable year, and 
9
‘‘(ii) zero if the valid identification 
10
number of neither spouse is so included. 
11
‘‘(C) DEPENDENTS.—A dependent shall 
12
not be taken into account under subsection 
13
(b)(2) unless the valid identification number of 
14
such dependent is included on the return of tax 
15
for the taxable year. 
16
‘‘(D) VALID IDENTIFICATION NUMBER.— 
17
‘‘(i) IN
GENERAL.—For purposes of 
18
this paragraph, the term ‘valid identifica-
19
tion number’ means a social security num-
20
ber issued to an individual by the Social 
21
Security Administration on or before the 
22
due date for filing the return for the tax-
23
able year. 
24

445 
•HR 1319 EH
‘‘(ii) ADOPTION
TAXPAYER
IDENTI-
1
FICATION NUMBER.—For purposes of sub-
2
paragraph (C), in the case of a dependent 
3
who is adopted or placed for adoption, the 
4
term ‘valid identification number’ shall in-
5
clude the adoption taxpayer identification 
6
number of such dependent. 
7
‘‘(E) SPECIAL
RULE
FOR
MEMBERS
OF 
8
THE ARMED FORCES.—Subparagraph (B) shall 
9
not apply in the case where at least 1 spouse 
10
was a member of the Armed Forces of the 
11
United States at any time during the taxable 
12
year and the valid identification number of at 
13
least 1 spouse is included on the return of tax 
14
for the taxable year. 
15
‘‘(F) COORDINATION
WITH
CERTAIN
AD-
16
VANCE PAYMENTS.—In the case of any payment 
17
determined pursuant to subsection (g)(6), a 
18
valid identification number shall be treated for 
19
purposes of this paragraph as included on the 
20
taxpayer’s return of tax if such valid identifica-
21
tion number is available to the Secretary as de-
22
scribed in such subsection. 
23
‘‘(G) MATHEMATICAL OR CLERICAL ERROR 
24
AUTHORITY.—Any omission of a correct valid 
25

446 
•HR 1319 EH
identification number required under this para-
1
graph shall be treated as a mathematical or 
2
clerical error for purposes of applying section 
3
6213(g)(2) to such omission. 
4
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 
5
credit allowed by subsection (a) shall be treated as 
6
allowed by subpart C of part IV of subchapter A of 
7
chapter 1. 
8
‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF 
9
CREDIT.— 
10
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 
11
The amount of the credit which would (but for this 
12
paragraph) be allowable under subsection (a) shall 
13
be reduced (but not below zero) by the aggregate re-
14
funds and credits made or allowed to the taxpayer 
15
(or, except as otherwise provided by the Secretary, 
16
any dependent of the taxpayer) under subsection (g). 
17
Any failure to so reduce the credit shall be treated 
18
as arising out of a mathematical or clerical error 
19
and assessed according to section 6213(b)(1). 
20
‘‘(2) JOINT
RETURNS.—Except as otherwise 
21
provided by the Secretary, in the case of a refund 
22
or credit made or allowed under subsection (g) with 
23
respect to a joint return, half of such refund or cred-
24

447 
•HR 1319 EH
it shall be treated as having been made or allowed 
1
to each individual filing such return. 
2
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 
3
‘‘(1) IN GENERAL.—Subject to paragraphs (5) 
4
and (6), each individual who was an eligible indi-
5
vidual for such individual’s first taxable year begin-
6
ning in 2019 shall be treated as having made a pay-
7
ment against the tax imposed by chapter 1 for such 
8
taxable year in an amount equal to the advance re-
9
fund amount for such taxable year. 
10
‘‘(2) ADVANCE REFUND AMOUNT.— 
11
‘‘(A) IN GENERAL.—For purposes of para-
12
graph (1), the advance refund amount is the 
13
amount that would have been allowed as a cred-
14
it under this section for such taxable year if 
15
this section (other than subsection (f) and this 
16
subsection) had applied to such taxable year. 
17
‘‘(B) TREATMENT OF DECEASED INDIVID-
18
UALS.—For purposes of determining the ad-
19
vance refund amount with respect to such tax-
20
able year— 
21
‘‘(i) any individual who was deceased 
22
before January 1, 2021, shall be treated 
23
for purposes of applying subsection (e)(2) 
24
in the same manner as if the valid identi-
25

448 
•HR 1319 EH
fication number of such person was not in-
1
cluded on the return of tax for such tax-
2
able year (except that subparagraph (E) 
3
thereof shall not apply), 
4
‘‘(ii) notwithstanding clause (i), in the 
5
case of a joint return with respect to which 
6
only 1 spouse is deceased before January 
7
1, 2021, such deceased spouse was a mem-
8
ber of the Armed Forces of the United 
9
States at any time during the taxable year, 
10
and the valid identification number of such 
11
deceased spouse is included on the return 
12
of tax for the taxable year, the valid identi-
13
fication number of 1 (and only 1) spouse 
14
shall be treated as included on the return 
15
of tax for the taxable year for purposes of 
16
applying subsection (e)(2)(B) with respect 
17
to such joint return, and 
18
‘‘(iii) no amount shall be determined 
19
under subsection (e)(2) with respect to any 
20
dependent of the taxpayer if the taxpayer 
21
(both spouses in the case of a joint return) 
22
was deceased before January 1, 2021. 
23
‘‘(3) TIMING
AND
MANNER
OF
PAYMENTS.— 
24
The Secretary shall, subject to the provisions of this 
25

449 
•HR 1319 EH
title and consistent with rules similar to the rules of 
1
subparagraphs (B) and (C) of section 6428A(f)(3), 
2
refund or credit any overpayment attributable to this 
3
subsection as rapidly as possible, consistent with a 
4
rapid effort to make payments attributable to such 
5
overpayments electronically if appropriate. No re-
6
fund or credit shall be made or allowed under this 
7
subsection after December 31, 2021. 
8
‘‘(4) NO INTEREST.—No interest shall be al-
9
lowed on any overpayment attributable to this sub-
10
section. 
11
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 
12
FILED A RETURN OF TAX FOR 2020.— 
13
‘‘(A) APPLICATION
TO
2020
RETURNS 
14
FILED AT TIME OF INITIAL DETERMINATION.— 
15
If, at the time of any determination made pur-
16
suant to paragraph (3), the individual referred 
17
to in paragraph (1) has filed a return of tax for 
18
the individual’s first taxable year beginning in 
19
2020, paragraph (1) shall be applied with re-
20
spect to such individual by substituting ‘2020’ 
21
for ‘2019’. 
22
‘‘(B) ADDITIONAL PAYMENT.— 
23
‘‘(i) IN GENERAL.—In the case of any 
24
individual who files, before the additional 
25

450 
•HR 1319 EH
payment determination date, a return of 
1
tax for such individual’s first taxable year 
2
beginning in 2020, the Secretary shall 
3
make a payment (in addition to any pay-
4
ment made under paragraph (1)) to such 
5
individual equal to the excess (if any) of— 
6
‘‘(I) the amount which would be 
7
determined 
under 
paragraph 
(1) 
8
(after the application of subparagraph 
9
(A)) by applying paragraph (1) as of 
10
the additional payment determination 
11
date, over 
12
‘‘(II) the amount of any payment 
13
made with respect to such individual 
14
under paragraph (1). 
15
‘‘(ii) ADDITIONAL
PAYMENT
DETER-
16
MINATION
DATE.—The term ‘additional 
17
payment determination date’ means the 
18
earlier of— 
19
‘‘(I) the date which is 90 days 
20
after the 2020 calendar year filing 
21
deadline, or 
22
‘‘(II) September 1, 2021. 
23
‘‘(iii) 2020 CALENDAR
YEAR
FILING 
24
DEADLINE.—The term ‘2020 calendar year 
25

451 
•HR 1319 EH
filing deadline’ means the date specified in 
1
section 6072(a) with respect to returns for 
2
calendar year 2020. Such date shall be de-
3
termined after taking into account any pe-
4
riod disregarded under section 7508A if 
5
such disregard applies to substantially all 
6
returns for calendar year 2020 to which 
7
section 6072(a) applies. 
8
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
9
WHO HAVE NOT FILED A RETURN OF TAX FOR 2019 
10
OR 2020 AT TIME OF DETERMINATION.—In the case 
11
of any individual who, at the time of any determina-
12
tion made pursuant to paragraph (3), has filed a tax 
13
return for neither the year described in paragraph 
14
(1) nor for the year described in paragraph (5)(A), 
15
the Secretary shall, consistent with rules similar to 
16
the rules of section 6428A(f)(5)(H)(i), apply para-
17
graph (1) on the basis of information available to 
18
the Secretary and shall, on the basis of such infor-
19
mation, determine the advance refund amount with 
20
respect to such individual without regard to sub-
21
section (d) unless the Secretary has reason to know 
22
that such amount would otherwise be reduced by 
23
reason of such subsection. 
24

452 
•HR 1319 EH
‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL-
1
ING
RETURN.—Solely for purposes of this sub-
2
section, a return of tax shall not be treated as filed 
3
until such return has been processed by the Internal 
4
Revenue Service. 
5
‘‘(8) RESTRICTION ON USE OF CERTAIN PRE-
6
VIOUSLY ISSUED PREPAID DEBIT CARDS.—Payments 
7
made by the Secretary to individuals under this sec-
8
tion shall not be in the form of an increase in the 
9
balance of any previously issued prepaid debit card 
10
if, as of the time of the issuance of such card, such 
11
card was issued solely for purposes of making pay-
12
ments under section 6428 or 6428A. 
13
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
14
such regulations or other guidance as may be necessary 
15
or appropriate to carry out the purposes of this section, 
16
including— 
17
‘‘(1) regulations or other guidance providing 
18
taxpayers the opportunity to provide the Secretary 
19
information sufficient to allow the Secretary to make 
20
payments to such taxpayers under subsection (g) 
21
(including the determination of the amount of such 
22
payment) if such information is not otherwise avail-
23
able to the Secretary, and 
24

453 
•HR 1319 EH
‘‘(2) regulations or other guidance to ensure to 
1
the maximum extent administratively practicable 
2
that, in determining the amount of any credit under 
3
subsection (a) and any credit or refund under sub-
4
section (g), an individual is not taken into account 
5
more than once, including by different taxpayers and 
6
including by reason of a change in joint return sta-
7
tus or dependent status between the taxable year for 
8
which an advance refund amount is determined and 
9
the taxable year for which a credit under subsection 
10
(a) is determined. 
11
‘‘(i) OUTREACH.—The Secretary shall carry out a ro-
12
bust and comprehensive outreach program to ensure that 
13
all taxpayers described in subsection (h)(1) learn of their 
14
eligibility for the advance refunds and credits under sub-
15
section (g); are advised of the opportunity to receive such 
16
advance refunds and credits as provided under subsection 
17
(h)(1); and are provided assistance in applying for such 
18
advance refunds and credits.’’. 
19
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
20
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
21
CODE TAX SYSTEMS.—The Secretary of the Treas-
22
ury shall pay to each possession of the United States 
23
which has a mirror code tax system amounts equal 
24
to the loss (if any) to that possession by reason of 
25

454 
•HR 1319 EH
the amendments made by this section. Such 
1
amounts shall be determined by the Secretary of the 
2
Treasury based on information provided by the gov-
3
ernment of the respective possession. 
4
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
5
Secretary of the Treasury shall pay to each posses-
6
sion of the United States which does not have a mir-
7
ror code tax system amounts estimated by the Sec-
8
retary of the Treasury as being equal to the aggre-
9
gate benefits (if any) that would have been provided 
10
to residents of such possession by reason of the 
11
amendments made by this section if a mirror code 
12
tax system had been in effect in such possession. 
13
The preceding sentence shall not apply unless the re-
14
spective possession has a plan, which has been ap-
15
proved by the Secretary of the Treasury, under 
16
which such possession will promptly distribute such 
17
payments to its residents. 
18
(3) 
INCLUSION
OF
ADMINISTRATIVE
EX-
19
PENSES.—The Secretary of the Treasury shall pay 
20
to each possession of the United States to which the 
21
Secretary makes a payment under paragraph (1) or 
22
(2) an amount equal to the lesser of— 
23
(A) the increase (if any) of the administra-
24
tive expenses of such possession— 
25

455 
•HR 1319 EH
(i) in the case of a possession de-
1
scribed in paragraph (1), by reason of the 
2
amendments made by this section, and 
3
(ii) in the case of a possession de-
4
scribed in paragraph (2), by reason of car-
5
rying out the plan described in such para-
6
graph, or 
7
(B) $500,000 ($10,000,000 in the case of 
8
Puerto Rico). 
9
The amount described in subparagraph (A) shall be 
10
determined by the Secretary of the Treasury based 
11
on information provided by the government of the 
12
respective possession. 
13
(4) COORDINATION
WITH
CREDIT
ALLOWED 
14
AGAINST UNITED STATES INCOME TAXES.—No cred-
15
it shall be allowed against United States income 
16
taxes under section 6428B of the Internal Revenue 
17
Code of 1986 (as added by this section), nor shall 
18
any credit or refund be made or allowed under sub-
19
section (g) of such section, to any person— 
20
(A) to whom a credit is allowed against 
21
taxes imposed by the possession by reason of 
22
the amendments made by this section, or 
23
(B) who is eligible for a payment under a 
24
plan described in paragraph (2). 
25

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(5) MIRROR CODE TAX SYSTEM.—For purposes 
1
of this subsection, the term ‘‘mirror code tax sys-
2
tem’’ means, with respect to any possession of the 
3
United States, the income tax system of such posses-
4
sion if the income tax liability of the residents of 
5
such possession under such system is determined by 
6
reference to the income tax laws of the United 
7
States as if such possession were the United States. 
8
(6) TREATMENT OF PAYMENTS.—For purposes 
9
of section 1324 of title 31, United States Code, the 
10
payments under this subsection shall be treated in 
11
the same manner as a refund due from a credit pro-
12
vision referred to in subsection (b)(2) of such sec-
13
tion. 
14
(c) ADMINISTRATIVE PROVISIONS.— 
15
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
16
6211(b)(4)(A) of the Internal Revenue Code of 1986 
17
is amended by striking ‘‘6428, and 6428A’’ and in-
18
serting ‘‘6428, 6428A, and 6428B’’. 
19
(2) EXCEPTION
FROM
REDUCTION
OR
OFF-
20
SET.—Any refund payable by reason of section 
21
6428B(g) of the Internal Revenue Code of 1986 (as 
22
added by this section), or any such refund payable 
23
by reason of subsection (b) of this section, shall not 
24
be— 
25

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•HR 1319 EH
(A) subject to reduction or offset pursuant 
1
to subsection (c), (d), (e), or (f) of section 6402 
2
of the Internal Revenue Code of 1986, or 
3
(B) reduced or offset by other assessed 
4
Federal taxes that would otherwise be subject 
5
to levy or collection. 
6
(3) CONFORMING AMENDMENTS.— 
7
(A) Paragraph (2) of section 1324(b) of 
8
title 31, United States Code, is amended by in-
9
serting ‘‘6428B,’’ after ‘‘6428A,’’. 
10
(B) The table of sections for subchapter B 
11
of chapter 65 of the Internal Revenue Code of 
12
1986 is amended by inserting after the item re-
13
lating to section 6428A the following new item: 
14
‘‘Sec. 6428B. 2021 recovery rebates to individuals.’’. 
(d) APPROPRIATIONS.—Immediately upon the enact-
15
ment of this Act, in addition to amounts otherwise avail-
16
able, there are appropriated for fiscal year 2021, out of 
17
any money in the Treasury not otherwise appropriated: 
18
(1) $1,464,500,000 to remain available until 
19
September 30, 2023 for necessary expenses for the 
20
Internal Revenue Service for the administration of 
21
the advance payments, the provision of taxpayer as-
22
sistance, and the furtherance of integrated, modern-
23
ized, and secure Internal Revenue Service systems, 
24
of which up to $20,000,000 is available for premium 
25

458 
•HR 1319 EH
pay for services related to the development of infor-
1
mation technology as determined by the Commis-
2
sioner of the Internal Revenue occurring between 
3
January 1, 2020 and December 31, 2022, notwith-
4
standing any limitations on pay otherwise imposed, 
5
and all of which shall supplement and not supplant 
6
any other appropriations that may be available for 
7
this purpose. 
8
(2) $7,000,000 to remain available until Sep-
9
tember 30, 2022, for necessary expenses for the Bu-
10
reau of the Fiscal Service to carry out this section 
11
(and the amendments made by this section), which 
12
shall supplement and not supplant any other appro-
13
priations that may be available for this purpose, and 
14
(3) $8,000,000 to remain available until Sep-
15
tember 30, 2023, for the Treasury Inspector General 
16
for Tax Administration for the purposes of over-
17
seeing activities related to the administration of this 
18
section (and the amendments made by this section), 
19
which shall supplement and not supplant any other 
20
appropriations that may be available for this pur-
21
pose. 
22

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PART 2—CHILD TAX CREDIT 
1
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021. 
2
(a) IN GENERAL.—Section 24 of the Internal Rev-
3
enue Code of 1986 is amended by adding at the end the 
4
following new subsection: 
5
‘‘(i) SPECIAL RULES FOR 2021.—In the case of any 
6
taxable year beginning after December 31, 2020, and be-
7
fore January 1, 2022— 
8
‘‘(1) REFUNDABLE
CREDIT.—If the taxpayer 
9
(in the case of a joint return, either spouse) has a 
10
principal place of abode in the United States (deter-
11
mined as provided in section 32) for more than one- 
12
half of the taxable year or is a bona fide resident of 
13
Puerto Rico (within the meaning of section 937(a)) 
14
for such taxable year— 
15
‘‘(A) subsection (d) shall not apply, and 
16
‘‘(B) so much of the credit determined 
17
under subsection (a) (after application of sub-
18
paragraph (A)) as does not exceed the amount 
19
of such credit which would be so determined 
20
without regard to subsection (h)(4) shall be al-
21
lowed under subpart C (and not allowed under 
22
this subpart). 
23
‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT 
24
AS QUALIFYING CHILDREN.—This section shall be 
25
applied— 
26

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‘‘(A) by substituting ‘age 18’ for ‘age 17’ 
1
in subsection (c)(1), and 
2
‘‘(B) by substituting ‘described in sub-
3
section (c) (determined after the application of 
4
subsection (i)(2)(A))’ for ‘described in sub-
5
section (c)’ in subsection (h)(4)(A). 
6
‘‘(3) CREDIT AMOUNT.—Subsection (h)(2) shall 
7
not apply and subsection (a) shall be applied by sub-
8
stituting ‘$3,000 ($3,600 in the case of a qualifying 
9
child who has not attained age 6 as of the close of 
10
the calendar year in which the taxable year of the 
11
taxpayer begins)’ for ‘$1,000’. 
12
‘‘(4) 
REDUCTION
OF
INCREASED
CREDIT 
13
AMOUNT BASED ON MODIFIED ADJUSTED GROSS IN-
14
COME.— 
15
‘‘(A) IN
GENERAL.—The amount of the 
16
credit allowable under subsection (a) (deter-
17
mined without regard to subsection (b)) shall be 
18
reduced by $50 for each $1,000 (or fraction 
19
thereof) by which the taxpayer’s modified ad-
20
justed gross income (as defined in subsection 
21
(b)) exceeds the applicable threshold amount. 
22
‘‘(B) APPLICABLE THRESHOLD AMOUNT.— 
23
For purposes of this paragraph, the term ‘ap-
24
plicable threshold amount’ means— 
25

461 
•HR 1319 EH
‘‘(i) $150,000, in the case of a joint 
1
return or surviving spouse (as defined in 
2
section 2(a)), 
3
‘‘(ii) $112,500, in the case of a head 
4
of household (as defined in section 2(b)), 
5
and 
6
‘‘(iii) $75,000, in any other case. 
7
‘‘(C) LIMITATION ON REDUCTION.— 
8
‘‘(i) IN
GENERAL.—The amount of 
9
the reduction under subparagraph (A) 
10
shall not exceed the lesser of— 
11
‘‘(I) the applicable credit increase 
12
amount, or 
13
‘‘(II) 5 percent of the applicable 
14
phaseout threshold range. 
15
‘‘(ii) APPLICABLE
CREDIT
INCREASE 
16
AMOUNT.—For purposes of this subpara-
17
graph, the term ‘applicable credit increase 
18
amount’ means the excess (if any) of— 
19
‘‘(I) the amount of the credit al-
20
lowable under this section for the tax-
21
able year determined without regard 
22
to this paragraph and subsection (b), 
23
over 
24

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•HR 1319 EH
‘‘(II) the amount of such credit 
1
as so determined and without regard 
2
to paragraph (3). 
3
‘‘(iii) 
APPLICABLE
PHASEOUT 
4
THRESHOLD RANGE.—For purposes of this 
5
subparagraph, the term ‘applicable phase-
6
out threshold range’ means the excess of— 
7
‘‘(I) the threshold amount appli-
8
cable to the taxpayer under subsection 
9
(b) (determined after the application 
10
of subsection (h)(3)), over 
11
‘‘(II) the applicable threshold 
12
amount applicable to the taxpayer 
13
under this paragraph. 
14
‘‘(D) COORDINATION WITH LIMITATION ON 
15
OVERALL CREDIT.—Subsection (b) shall be ap-
16
plied by substituting ‘the credit allowable under 
17
subsection (a) (determined after the application 
18
of subsection (i)(4)(A)’ for ‘the credit allowable 
19
under subsection (a)’.’’. 
20
(b) ADVANCE PAYMENT OF CREDIT.— 
21
(1) IN GENERAL.—Chapter 77 of such Code is 
22
amended by inserting after section 7527 the fol-
23
lowing new section: 
24

463 
•HR 1319 EH
‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT. 
1
‘‘(a) IN GENERAL.—The Secretary shall establish a 
2
program for making periodic payments to taxpayers 
3
which, in the aggregate during any calendar year, equal 
4
the annual advance amount determined with respect to 
5
such taxpayer for such calendar year. Except as provided 
6
in subsection (b)(3)(B), the periodic payments made to 
7
any taxpayer for any calendar year shall be in equal 
8
amounts. 
9
‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of 
10
this section— 
11
‘‘(1) IN GENERAL.—Except as otherwise pro-
12
vided in this subsection, the term ‘annual advance 
13
amount’ means, with respect to any taxpayer for any 
14
calendar year, the amount (if any) which is esti-
15
mated by the Secretary as being equal to 50 percent 
16
of the amount which would be treated as allowed 
17
under subpart C of part IV of subchapter A of chap-
18
ter 1 by reason of section 24(i)(1) for the taxpayer’s 
19
taxable year beginning in such calendar year if— 
20
‘‘(A) the status of the taxpayer as a tax-
21
payer described in section 24(i)(1) is deter-
22
mined with respect to the reference taxable 
23
year, 
24
‘‘(B) the taxpayer’s modified adjusted 
25
gross income for such taxable year is equal to 
26

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•HR 1319 EH
the taxpayer’s modified adjusted gross income 
1
for the reference taxable year, 
2
‘‘(C) the only children of such taxpayer for 
3
such taxable year are qualifying children prop-
4
erly claimed on the taxpayer’s return of tax for 
5
the reference taxable year, and 
6
‘‘(D) the ages of such children (and the 
7
status of such children as qualifying children) 
8
are determined for such taxable year by taking 
9
into account the passage of time since the ref-
10
erence taxable year. 
11
‘‘(2) REFERENCE TAXABLE YEAR.—Except as 
12
provided in paragraph (3)(A), the term ‘reference 
13
taxable year’ means, with respect to any taxpayer 
14
for any calendar year, the taxpayer’s taxable year 
15
beginning in the preceding calendar year or, in the 
16
case of taxpayer who did not file a return of tax for 
17
such taxable year, the taxpayer’s taxable year begin-
18
ning in the second preceding calendar year. 
19
‘‘(3) 
MODIFICATIONS
DURING
CALENDAR 
20
YEAR.— 
21
‘‘(A) IN
GENERAL.—The Secretary may 
22
modify, during any calendar year, the annual 
23
advance amount with respect to any taxpayer 
24
for such calendar year to take into account— 
25

465 
•HR 1319 EH
‘‘(i) a return of tax filed by such tax-
1
payer during such calendar year (and the 
2
taxable year to which such return relates 
3
may be taken into account as the reference 
4
taxable year), and 
5
‘‘(ii) any other information provided 
6
by the taxpayer to the Secretary which al-
7
lows the Secretary to determine payments 
8
under subsection (a) which, in the aggre-
9
gate during any taxable year of the tax-
10
payer, more closely total the Secretary’s 
11
estimate of the amount treated as allowed 
12
under subpart C of part IV of subchapter 
13
A of chapter 1 by reason of section 
14
24(i)(1) for such taxable year of such tax-
15
payer. 
16
‘‘(B) ADJUSTMENT TO REFLECT EXCESS 
17
OR DEFICIT IN PRIOR PAYMENTS.—In the case 
18
of any modification of the annual advance 
19
amount under subparagraph (A), the Secretary 
20
may adjust the amount of any periodic payment 
21
made after the date of such modification to 
22
properly take into account the amount by which 
23
any periodic payment made before such date 
24
was greater than or less than the amount that 
25

466 
•HR 1319 EH
such payment would have been on the basis of 
1
the annual advance amount as so modified. 
2
‘‘(4) DETERMINATION OF STATUS.—If informa-
3
tion contained in the taxpayer’s return of tax for the 
4
reference taxable year does not establish the status 
5
of the taxpayer as being described in section 
6
24(i)(1), the Secretary shall, for purposes of para-
7
graph (1)(A), determine such status based on infor-
8
mation known to the Secretary. 
9
‘‘(5) TREATMENT
OF
CERTAIN
DEATHS.—A 
10
child shall not be taken into account in determining 
11
the annual advance amount under paragraph (1) if 
12
the death of such child is known to the Secretary as 
13
of the beginning of the calendar year for which the 
14
estimate under such paragraph is made. 
15
‘‘(c) ON-LINE INFORMATION PORTAL.—The Sec-
16
retary shall establish an on-line portal which allows tax-
17
payers to— 
18
‘‘(1) elect not to receive payments under this 
19
section, and 
20
‘‘(2) provide information to the Secretary which 
21
would be relevant to a modification under subsection 
22
(b)(3)(B) of the annual advance amount, including 
23
information regarding— 
24

467 
•HR 1319 EH
‘‘(A) a change in the number of the tax-
1
payer’s qualifying children, including by reason 
2
of the birth of a child, 
3
‘‘(B) a change in the taxpayer’s marital 
4
status, 
5
‘‘(C) a significant change in the taxpayer’s 
6
income, and 
7
‘‘(D) any other factor which the Secretary 
8
may provide. 
9
‘‘(d) NOTICE OF PAYMENTS.—Not later than Janu-
10
ary 31 of the calendar year following any calendar year 
11
during which the Secretary makes one or more payments 
12
to any taxpayer under this section, the Secretary shall pro-
13
vide such taxpayer with a written notice which includes 
14
the taxpayer’s taxpayer identity (as defined in section 
15
6103(b)(6)), the aggregate amount of such payments 
16
made to such taxpayer during such calendar year, and 
17
such other information as the Secretary determines appro-
18
priate. 
19
‘‘(e) ADMINISTRATIVE PROVISIONS.— 
20
‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAY-
21
MENT REQUIREMENT.—The payments made by the 
22
Secretary under subsection (a) shall be made by 
23
electronic funds transfer to the same extent and in 
24

468 
•HR 1319 EH
the same manner as if such payments were Federal 
1
payments not made under this title. 
2
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 
3
similar to the rules of subparagraphs (B) and (C) of 
4
section 6428A(f)(3) shall apply for purposes of this 
5
section. 
6
‘‘(3) EXCEPTION
FROM
REDUCTION
OR
OFF-
7
SET.—Any payment made to any individual under 
8
this section shall not be— 
9
‘‘(A) subject to reduction or offset pursu-
10
ant to subsection (c), (d), (e), or (f) of section 
11
6402, or 
12
‘‘(B) reduced or offset by other assessed 
13
Federal taxes that would otherwise be subject 
14
to levy or collection. 
15
‘‘(4) APPLICATION OF ADVANCE PAYMENTS IN 
16
THE POSSESSIONS OF THE UNITED STATES.— 
17
‘‘(A) IN GENERAL.—The advance payment 
18
amount determined under this section shall be 
19
determined— 
20
‘‘(i) by applying section 24(i)(1) with-
21
out regard to the phrase ‘or is a bona fide 
22
resident of Puerto Rico (within the mean-
23
ing of section 937(a))’, and 
24

469 
•HR 1319 EH
‘‘(ii) 
without 
regard 
to 
section 
1
24(k)(3)(C)(ii)(I). 
2
‘‘(B) MIRROR CODE POSSESSIONS.—In the 
3
case of any possession of the United States with 
4
a mirror code tax system (as defined in section 
5
24(k)), this section shall not be treated as part 
6
of the income tax laws of the United States for 
7
purposes of determining the income tax law of 
8
such possession unless such possession elects to 
9
have this section be so treated. 
10
‘‘(C) ADMINISTRATIVE EXPENSES OF AD-
11
VANCE PAYMENTS.— 
12
‘‘(i) MIRROR CODE POSSESSIONS.—In 
13
the case of any possession described in 
14
subparagraph (B) which makes the elec-
15
tion described in such subparagraph, the 
16
amount otherwise paid by the Secretary to 
17
such possession under section 24(k)(1)(A) 
18
with respect to taxable years beginning in 
19
2021 shall be increased by $300,000 if 
20
such possession has a plan, which has been 
21
approved by the Secretary, for making ad-
22
vance payments consistent with such elec-
23
tion. 
24

470 
•HR 1319 EH
‘‘(ii) AMERICAN SAMOA.—The amount 
1
otherwise paid by the Secretary to Amer-
2
ican Samoa under subparagraph (A) of 
3
section 24(k)(3) with respect to taxable 
4
years beginning in 2021 shall be increased 
5
by $300,000 if the plan described in sub-
6
paragraph (B) of such section includes a 
7
program, which has been approved by the 
8
Secretary, for making advance payments 
9
under rules similar to the rules of this sec-
10
tion. 
11
‘‘(iii) TIMING
OF
PAYMENT.—The 
12
Secretary may pay, upon the request of the 
13
possession of the United States to which 
14
the payment is to be made, the amount of 
15
the increase determined under clause (i) or 
16
(ii) immediately upon approval of the plan 
17
referred to in such clause, respectively. 
18
‘‘(f) APPLICATION.—No payments shall be made 
19
under the program established under subsection (a) with 
20
respect to— 
21
‘‘(1) any period before July 1, 2021, or 
22
‘‘(2) any period after December 31, 2021. 
23
‘‘(g) REGULATIONS.—The Secretary shall issue such 
24
regulations or other guidance as the Secretary determines 
25

471 
•HR 1319 EH
necessary or appropriate to carry out the purposes of this 
1
section and subsections (i)(1) and (j) of section 24, includ-
2
ing regulations or other guidance which provides for the 
3
application of such provisions where the filing status of 
4
the taxpayer for a taxable year is different from the status 
5
used for determining the annual advance amount.’’. 
6
(2) RECONCILIATION OF CREDIT AND ADVANCE 
7
CREDIT.—Section 24 of such Code, as amended by 
8
the preceding provision of this Act, is amended by 
9
adding at the end the following new subsection: 
10
‘‘(j) RECONCILIATION
OF CREDIT
AND ADVANCE 
11
CREDIT.— 
12
‘‘(1) IN GENERAL.—The amount of the credit 
13
allowed under this section to any taxpayer for any 
14
taxable year shall be reduced (but not below zero) by 
15
the aggregate amount of payments made under sec-
16
tion 7527A to such taxpayer during such taxable 
17
year. Any failure to so reduce the credit shall be 
18
treated as arising out of a mathematical or clerical 
19
error and assessed according to section 6213(b)(1). 
20
‘‘(2) EXCESS ADVANCE PAYMENTS.— 
21
‘‘(A) IN
GENERAL.—If the aggregate 
22
amount of payments under section 7527A to 
23
the taxpayer during the taxable year exceeds 
24
the amount of the credit allowed under this sec-
25

472 
•HR 1319 EH
tion to such taxpayer for such taxable year (de-
1
termined without regard to paragraph (1)), the 
2
tax imposed by this chapter for such taxable 
3
year shall be increased by the amount of such 
4
excess. Any failure to so increase the tax shall 
5
be treated as arising out of a mathematical or 
6
clerical error and assessed according to section 
7
6213(b)(1). 
8
‘‘(B) SAFE HARBOR BASED ON MODIFIED 
9
ADJUSTED GROSS INCOME.— 
10
‘‘(i) IN GENERAL.—In the case of a 
11
taxpayer whose modified adjusted gross in-
12
come (as defined in subsection (b)) for the 
13
taxable year does not exceed 200 percent 
14
of the applicable income threshold, the 
15
amount of the increase determined under 
16
subparagraph (A) with respect to such tax-
17
payer for such taxable year shall be re-
18
duced (but not below zero) by the safe har-
19
bor amount. 
20
‘‘(ii) PHASE
OUT
OF
SAFE
HARBOR 
21
AMOUNT.—In the case of a taxpayer whose 
22
modified adjusted gross income (as defined 
23
in subsection (b)) for the taxable year ex-
24
ceeds the applicable income threshold, the 
25

473 
•HR 1319 EH
safe harbor amount otherwise in effect 
1
under clause (i) shall be reduced by the 
2
amount which bears the same ratio to such 
3
amount as such excess bears to the appli-
4
cable income threshold. 
5
‘‘(iii) APPLICABLE
INCOME
THRESH-
6
OLD.—For purposes of this subparagraph, 
7
the term ‘applicable income threshold’ 
8
means— 
9
‘‘(I) $60,000 in the case of a 
10
joint return or surviving spouse (as 
11
defined in section 2(a)), 
12
‘‘(II) $50,000 in the case of a 
13
head of household, and 
14
‘‘(III) $40,000 in any other case. 
15
‘‘(iv) SAFE
HARBOR
AMOUNT.—For 
16
purposes of this subparagraph, the term 
17
‘safe harbor amount’ means, with respect 
18
to any taxable year, the product of— 
19
‘‘(I) $2,000, multiplied by 
20
‘‘(II) the excess (if any) of the 
21
number of qualified children taken 
22
into account in determining the an-
23
nual advance amount with respect to 
24
the taxpayer under section 7527A 
25

474 
•HR 1319 EH
with respect to months beginning in 
1
such taxable year, over the number of 
2
qualified children taken into account 
3
in determining the credit allowed 
4
under this section for such taxable 
5
year.’’. 
6
(3) 
COORDINATION
WITH
WAGE
WITH-
7
HOLDING.—Section 3402(f)(1)(C) of such Code is 
8
amended by striking ‘‘section 24(a)’’ and inserting 
9
‘‘section 24 (determined after application of sub-
10
section (j) thereof)’’. 
11
(4) CONFORMING AMENDMENTS.— 
12
(A) Section 26(b)(2) of such Code is 
13
amended by striking ‘‘and’’ at the end of sub-
14
paragraph (X), by striking the period at the 
15
end of subparagraph (Y) and inserting ‘‘, and’’, 
16
and by adding at the end the following new sub-
17
paragraph: 
18
‘‘(Z) section 24(j)(2) (relating to excess 
19
advance payments).’’. 
20
(B) Section 6211(b)(4)(A) of such Code, 
21
as amended by the preceding provisions of this 
22
subtitle, is amended— 
23

475 
•HR 1319 EH
(i) by striking ‘‘24(d)’’ and inserting 
1
‘‘24 by reason of subsections (d) and (i)(1) 
2
thereof’’, and 
3
(ii) by striking ‘‘and 6428B’’ and in-
4
serting ‘‘6428B, and 7527A’’. 
5
(C) Paragraph (2) of section 1324(b) of 
6
title 31, United States Code, is amended— 
7
(i) by inserting ‘‘24,’’ before ‘‘25A’’, 
8
and 
9
(ii) by striking ‘‘ or 6431’’ and insert-
10
ing ‘‘6431, or 7527A’’. 
11
(D) The table of sections for chapter 77 of 
12
the Internal Revenue Code of 1986 is amended 
13
by inserting after the item relating to section 
14
7527 the following new item: 
15
‘‘Sec. 7527A. Advance payment of child tax credit.’’. 
(5) APPROPRIATIONS TO CARRY OUT ADVANCE 
16
PAYMENTS.—Immediately upon the enactment of 
17
this Act, in addition to amounts otherwise available, 
18
there are appropriated for fiscal year 2021, out of 
19
any money in the Treasury not otherwise appro-
20
priated: 
21
(A) $397,200,000 to remain available until 
22
September 30, 2022, for necessary expenses for 
23
the Internal Revenue Service to carry out this 
24
section (and the amendments made by this sec-
25

476 
•HR 1319 EH
tion), which shall supplement and not supplant 
1
any other appropriations that may be available 
2
for this purpose, and 
3
(B) $16,200,000 to remain available until 
4
September 30, 2022, for necessary expenses for 
5
the Bureau of the Fiscal Service to carry out 
6
this section (and the amendments made by this 
7
section), which shall supplement and not sup-
8
plant any other appropriations that may be 
9
available for this purpose. 
10
(c) EFFECTIVE DATE.— 
11
(1) IN GENERAL.—The amendments made by 
12
this section shall apply to taxable years beginning 
13
after December 31, 2020. 
14
(2) ESTABLISHMENT
OF
ADVANCE
PAYMENT 
15
PROGRAM.—The Secretary of the Treasury (or the 
16
Secretary’s designee) shall establish the program de-
17
scribed in section 7527A of the Internal Revenue 
18
Code of 1986 as soon as practicable after the date 
19
of the enactment of this Act, except that the Sec-
20
retary shall ensure that the timing of the establish-
21
ment of such program does not interfere with car-
22
rying out section 6428B(g) as rapidly as possible. 
23

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SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSES-
1
SIONS. 
2
(a) IN GENERAL.—Section 24 of the Internal Rev-
3
enue Code of 1986, as amended by the preceding provi-
4
sions of this Act, is amended by adding at the end the 
5
following new subsection: 
6
‘‘(k) APPLICATION OF CREDIT IN POSSESSIONS.— 
7
‘‘(1) MIRROR CODE POSSESSIONS.— 
8
‘‘(A) IN
GENERAL.—The Secretary shall 
9
pay to each possession of the United States 
10
with a mirror code tax system amounts equal to 
11
the loss (if any) to that possession by reason of 
12
the application of this section (determined with-
13
out regard to this subsection) with respect to 
14
taxable years beginning after 2020. Such 
15
amounts shall be determined by the Secretary 
16
based on information provided by the govern-
17
ment of the respective possession. 
18
‘‘(B) COORDINATION
WITH
CREDIT
AL-
19
LOWED
AGAINST
UNITED
STATES
INCOME 
20
TAXES.—No credit shall be allowed under this 
21
section for any taxable year to any individual to 
22
whom a credit is allowable against taxes im-
23
posed by a possession of the United States with 
24
a mirror code tax system by reason of the appli-
25

478 
•HR 1319 EH
cation of this section in such possession for 
1
such taxable year. 
2
‘‘(C) MIRROR
CODE
TAX
SYSTEM.—For 
3
purposes of this paragraph, the term ‘mirror 
4
code tax system’ means, with respect to any 
5
possession of the United States, the income tax 
6
system of such possession if the income tax li-
7
ability of the residents of such possession under 
8
such system is determined by reference to the 
9
income tax laws of the United States as if such 
10
possession were the United States. 
11
‘‘(2) PUERTO RICO.— 
12
‘‘(A) APPLICATION TO TAXABLE YEARS IN 
13
2021.— 
14
‘‘(i) For application of refundable 
15
credit to residents of Puerto Rico, see sub-
16
section (i)(1). 
17
‘‘(ii) For nonapplication of advance 
18
payment to residents of Puerto Rico, see 
19
section 7527A(e)(5)(A). 
20
‘‘(B) APPLICATION
TO
TAXABLE
YEARS 
21
AFTER 2021.—In the case of any bona fide resi-
22
dent of Puerto Rico (within the meaning of sec-
23
tion 937(a)) for any taxable year beginning 
24
after December 31, 2021— 
25

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•HR 1319 EH
‘‘(i) the credit determined under this 
1
section shall be allowable to such resident, 
2
and 
3
‘‘(ii) subsection (d)(1)(B)(ii) shall be 
4
applied without regard to the phrase ‘in 
5
the case of a taxpayer with 3 or more 
6
qualifying children’. 
7
‘‘(3) AMERICAN SAMOA.— 
8
‘‘(A) IN
GENERAL.—The Secretary shall 
9
pay to American Samoa amounts estimated by 
10
the Secretary as being equal to the aggregate 
11
benefits that would have been provided to resi-
12
dents of American Samoa by reason of the ap-
13
plication of this section for taxable years begin-
14
ning after 2020 if the provisions of this section 
15
had been in effect in American Samoa (applied 
16
as if American Samoa were the United States 
17
and without regard to the application of this 
18
section to bona fide residents of Puerto Rico 
19
under subsection (i)(1)). 
20
‘‘(B) DISTRIBUTION REQUIREMENT.—Sub-
21
paragraph (A) shall not apply unless American 
22
Samoa has a plan, which has been approved by 
23
the Secretary, under which American Samoa 
24

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•HR 1319 EH
will promptly distribute such payments to its 
1
residents. 
2
‘‘(C) COORDINATION
WITH
CREDIT
AL-
3
LOWED
AGAINST
UNITED
STATES
INCOME 
4
TAXES.— 
5
‘‘(i) IN GENERAL.—In the case of a 
6
taxable year with respect to which a plan 
7
is approved under subparagraph (B), this 
8
section (other than this subsection) shall 
9
not apply to any individual eligible for a 
10
distribution under such plan. 
11
‘‘(ii) APPLICATION
OF
SECTION
IN 
12
EVENT
OF
ABSENCE
OF
APPROVED 
13
PLAN.—In the case of a taxable year with 
14
respect to which a plan is not approved 
15
under subparagraph (B)— 
16
‘‘(I) if such taxable year begins 
17
in 2021, subsection (i)(1) shall be ap-
18
plied by substituting ‘bona fide resi-
19
dent of Puerto Rico or American 
20
Samoa’ for ‘bona fide resident of 
21
Puerto Rico’, and 
22
‘‘(II) if such taxable year begins 
23
after December 31, 2021, rules simi-
24
lar to the rules of paragraph (2)(B) 
25

481 
•HR 1319 EH
shall apply with respect to bona fide 
1
residents of American Samoa (within 
2
the meaning of section 937(a)). 
3
‘‘(4) TREATMENT
OF
PAYMENTS.—For pur-
4
poses of section 1324 of title 31, United States 
5
Code, the payments under this subsection shall be 
6
treated in the same manner as a refund due from 
7
a credit provision referred to in subsection (b)(2) of 
8
such section.’’. 
9
(b) EFFECTIVE DATE.—The amendments made by 
10
this section shall apply to taxable years beginning after 
11
December 31, 2020. 
12
PART 3—EARNED INCOME TAX CREDIT 
13
SEC. 9621. STRENGTHENING THE EARNED INCOME TAX 
14
CREDIT FOR INDIVIDUALS WITH NO QUALI-
15
FYING CHILDREN. 
16
(a) SPECIAL RULES FOR 2021.—Section 32 of the 
17
Internal Revenue Code of 1986 is amended by adding at 
18
the end the following new subsection: 
19
‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT 
20
QUALIFYING CHILDREN.—In the case of any taxable year 
21
beginning after December 31, 2020, and before January 
22
1, 2022— 
23
‘‘(1) DECREASE IN MINIMUM AGE FOR CRED-
24
IT.— 
25

482 
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‘‘(A) 
IN
GENERAL.—Subsection 
1
(c)(1)(A)(ii)(II) shall be applied by substituting 
2
‘the applicable minimum age’ for ‘age 25’. 
3
‘‘(B) APPLICABLE
MINIMUM
AGE.—For 
4
purposes of this paragraph, the term ‘applicable 
5
minimum age’ means— 
6
‘‘(i) except as otherwise provided in 
7
this subparagraph, age 19, 
8
‘‘(ii) in the case of a specified student 
9
(other than a qualified former foster youth 
10
or a qualified homeless youth), age 24, and 
11
‘‘(iii) in the case of a qualified former 
12
foster youth or a qualified homeless youth, 
13
age 18. 
14
‘‘(C) SPECIFIED STUDENT.—For purposes 
15
of this paragraph, the term ‘specified student’ 
16
means, with respect to any taxable year, an in-
17
dividual who is an eligible student (as defined 
18
in section 25A(b)(3)) during at least 5 calendar 
19
months during the taxable year. 
20
‘‘(D) 
QUALIFIED
FORMER
FOSTER 
21
YOUTH.—For purposes of this paragraph, the 
22
term ‘qualified former foster youth’ means an 
23
individual who— 
24

483 
•HR 1319 EH
‘‘(i) on or after the date that such in-
1
dividual attained age 14, was in foster care 
2
provided under the supervision or adminis-
3
tration of an entity administering (or eligi-
4
ble to administer) a plan under part B or 
5
part E of title IV of the Social Security 
6
Act (without regard to whether Federal as-
7
sistance was provided with respect to such 
8
child under such part E), and 
9
‘‘(ii) provides (in such manner as the 
10
Secretary may provide) consent for entities 
11
which administer a plan under part B or 
12
part E of title IV of the Social Security 
13
Act to disclose to the Secretary informa-
14
tion related to the status of such individual 
15
as a qualified former foster youth. 
16
‘‘(E) QUALIFIED HOMELESS YOUTH.—For 
17
purposes of this paragraph, the term ‘qualified 
18
homeless youth’ means, with respect to any tax-
19
able year, an individual who certifies, in a man-
20
ner as provided by the Secretary, that such in-
21
dividual is either an unaccompanied youth who 
22
is a homeless child or youth, or is unaccom-
23
panied, at risk of homelessness, and self-sup-
24
porting. 
25

484 
•HR 1319 EH
‘‘(2) ELIMINATION
OF
MAXIMUM
AGE
FOR 
1
CREDIT.—Subsection (c)(1)(A)(ii)(II) shall be ap-
2
plied without regard to the phrase ‘but not attained 
3
age 65’. 
4
‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER-
5
CENTAGES.—The table contained in subsection 
6
(b)(1) shall be applied by substituting ‘15.3’ for 
7
‘7.65’ each place it appears therein. 
8
‘‘(4) INCREASE
IN
EARNED
INCOME
AND 
9
PHASEOUT AMOUNTS.— 
10
‘‘(A) IN GENERAL.—The table contained in 
11
subsection (b)(2)(A) shall be applied— 
12
‘‘(i) by substituting ‘$9,820’ for 
13
‘$4,220’, and 
14
‘‘(ii) by substituting ‘$11,610’ for 
15
‘$5,280’. 
16
‘‘(B) COORDINATION WITH INFLATION AD-
17
JUSTMENT.—Subsection (j) shall not apply to 
18
any dollar amount specified in this paragraph.’’. 
19
(b) INFORMATION RETURN MATCHING.—As soon as 
20
practicable, the Secretary of the Treasury (or the Sec-
21
retary’s delegate) shall develop and implement procedures 
22
to use information returns under section 6050S (relating 
23
to returns relating to higher education tuition and related 
24
expenses) to check the status of individuals as specified 
25

485 
•HR 1319 EH
students for purposes of section 32(n)(1)(B)(ii) of the In-
1
ternal Revenue Code of 1986 (as added by this section). 
2
(c) EFFECTIVE DATE.—The amendment made by 
3
this section shall apply to taxable years beginning after 
4
December 31, 2020. 
5
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED 
6
INCOME CREDIT IN CASE OF QUALIFYING 
7
CHILDREN WHO FAIL TO MEET CERTAIN 
8
IDENTIFICATION REQUIREMENTS. 
9
(a) IN GENERAL.—Section 32(c)(1) of the Internal 
10
Revenue Code of 1986 is amended by striking subpara-
11
graph (F). 
12
(b) EFFECTIVE DATE.—The amendment made by 
13
this section shall apply to taxable years beginning after 
14
December 31, 2020. 
15
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPA-
16
RATED SPOUSES. 
17
(a) IN GENERAL.—Section 32(d) of the Internal Rev-
18
enue Code of 1986 is amended— 
19
(1) by striking ‘‘MARRIED INDIVIDUALS.—In 
20
the case of’’ and inserting the following: ‘‘MARRIED 
21
INDIVIDUALS.— 
22
‘‘(1) IN GENERAL.—In the case of’’, and 
23
(2) by adding at the end the following new 
24
paragraph: 
25

486 
•HR 1319 EH
‘‘(2) DETERMINATION OF MARITAL STATUS.— 
1
For purposes of this section— 
2
‘‘(A) IN GENERAL.—Except as provided in 
3
subparagraph (B), marital status shall be deter-
4
mined under section 7703(a). 
5
‘‘(B) SPECIAL
RULE
FOR
SEPARATED 
6
SPOUSE.—An individual shall not be treated as 
7
married if such individual— 
8
‘‘(i) is married (as determined under 
9
section 7703(a)) and does not file a joint 
10
return for the taxable year, 
11
‘‘(ii) resides with a qualifying child of 
12
the individual for more than one-half of 
13
such taxable year, and 
14
‘‘(iii)(I) during the last 6 months of 
15
such taxable year, does not have the same 
16
principal place of abode as the individual’s 
17
spouse, or 
18
‘‘(II) has a decree, instrument, or 
19
agreement (other than a decree of divorce) 
20
described in section 121(d)(3)(C) with re-
21
spect to the individual’s spouse and is not 
22
a member of the same household with the 
23
individual’s spouse by the end of the tax-
24
able year.’’. 
25

487 
•HR 1319 EH
(b) CONFORMING AMENDMENTS.— 
1
(1) Section 32(c)(1)(A) of such Code is amend-
2
ed by striking the last sentence. 
3
(2) Section 32(c)(1)(E)(ii) of such Code is 
4
amended by striking ‘‘(within the meaning of section 
5
7703)’’. 
6
(3) Section 32(d)(1) of such Code, as amended 
7
by subsection (a), is amended by striking ‘‘(within 
8
the meaning of section 7703)’’. 
9
(c) EFFECTIVE DATE.—The amendments made by 
10
this section shall apply to taxable years beginning after 
11
December 31, 2020. 
12
SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT 
13
INCOME TEST. 
14
(a) IN GENERAL.—Section 32(i) of the Internal Rev-
15
enue Code of 1986 is amended by striking ‘‘$2,200’’ and 
16
inserting ‘‘$10,000’’. 
17
(b) INFLATION ADJUSTMENT.—Section 32(j)(1) of 
18
such Code is amended— 
19
(1) in the matter preceding subparagraph (A), 
20
by inserting ‘‘(2021 in the case of the dollar amount 
21
in subsection (i)(1))’’ after ‘‘2015’’, 
22
(2) in subparagraph (B)(i)— 
23

488 
•HR 1319 EH
(A) by striking ‘‘subsections (b)(2)(A) and 
1
(i)(1)’’ and inserting ‘‘subsection (b)(2)(A)’’, 
2
and 
3
(B) by striking ‘‘and’’ at the end, 
4
(3) by striking the period at the end of sub-
5
paragraph (B)(ii) and inserting ‘‘, and’’, and 
6
(4) by inserting after subparagraph (B)(ii) the 
7
following new clause: 
8
‘‘(iii) in the case of the $10,000 
9
amount in subsection (i)(1), ‘calendar year 
10
2020’ for ‘calendar year 2016’.’’. 
11
(c) EFFECTIVE DATE.—The amendments made by 
12
this section shall apply to taxable years beginning after 
13
December 31, 2020. 
14
SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT 
15
IN POSSESSIONS OF THE UNITED STATES. 
16
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
17
enue Code of 1986 is amended by adding at the end the 
18
following new section: 
19
‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT 
20
TO POSSESSIONS OF THE UNITED STATES. 
21
‘‘(a) PUERTO RICO.— 
22
‘‘(1) IN GENERAL.—With respect to calendar 
23
year 2021 and each calendar year thereafter, the 
24
Secretary shall, except as otherwise provided in this 
25

489 
•HR 1319 EH
subsection, make payments to Puerto Rico equal 
1
to— 
2
‘‘(A) the specified matching amount for 
3
such calendar year, plus 
4
‘‘(B) in the case of calendar years 2021 
5
through 2025, the lesser of— 
6
‘‘(i) the expenditures made by Puerto 
7
Rico during such calendar year for edu-
8
cation efforts with respect to individual 
9
taxpayers and tax return preparers relat-
10
ing to the earned income tax credit, or 
11
‘‘(ii) $1,000,000. 
12
‘‘(2) REQUIREMENT TO REFORM EARNED IN-
13
COME TAX CREDIT.—The Secretary shall not make 
14
any payments under paragraph (1) with respect to 
15
any calendar year unless Puerto Rico has in effect 
16
an earned income tax credit for taxable years begin-
17
ning in or with such calendar year which (relative to 
18
the earned income tax credit which was in effect for 
19
taxable years beginning in or with calendar year 
20
2019) increases the percentage of earned income 
21
which is allowed as a credit for each group of indi-
22
viduals with respect to which such percentage is sep-
23
arately stated or determined in a manner designed 
24
to substantially increase workforce participation. 
25

490 
•HR 1319 EH
‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
1
poses of this subsection— 
2
‘‘(A) IN
GENERAL.—The term ‘specified 
3
matching amount’ means, with respect to any 
4
calendar year, the lesser of— 
5
‘‘(i) the excess (if any) of— 
6
‘‘(I) the cost to Puerto Rico of 
7
the earned income tax credit for tax-
8
able years beginning in or with such 
9
calendar year, over 
10
‘‘(II) the base amount for such 
11
calendar year, or 
12
‘‘(ii) the product of 3, multiplied by 
13
the base amount for such calendar year. 
14
‘‘(B) BASE AMOUNT.— 
15
‘‘(i) BASE AMOUNT FOR 2021.—In the 
16
case of calendar year 2021, the term ‘base 
17
amount’ means the greater of— 
18
‘‘(I) the cost to Puerto Rico of 
19
the earned income tax credit for tax-
20
able years beginning in or with cal-
21
endar year 2019 (rounded to the 
22
nearest multiple of $1,000,000), or 
23
‘‘(II) $200,000,000. 
24

491 
•HR 1319 EH
‘‘(ii) INFLATION
ADJUSTMENT.—In 
1
the case of any calendar year after 2021, 
2
the term ‘base amount’ means the dollar 
3
amount determined under clause (i) in-
4
creased by an amount equal to— 
5
‘‘(I) such dollar amount, multi-
6
plied by— 
7
‘‘(II) the cost-of-living adjust-
8
ment determined under section 1(f)(3) 
9
for such calendar year, determined by 
10
substituting ‘calendar year 2020’ for 
11
‘calendar year 2016’ in subparagraph 
12
(A)(ii) thereof. 
13
Any amount determined under this clause 
14
shall be rounded to the nearest multiple of 
15
$1,000,000. 
16
‘‘(4) RULES RELATED TO PAYMENTS.— 
17
‘‘(A) TIMING
OF
PAYMENTS.—The Sec-
18
retary shall make payments under paragraph 
19
(1) for any calendar year— 
20
‘‘(i) after receipt of such information 
21
as the Secretary may require to determine 
22
such payments, and 
23
‘‘(ii) except as provided in clause (i), 
24
within a reasonable period of time before 
25

492 
•HR 1319 EH
the due date for individual income tax re-
1
turns (as determined under the laws of 
2
Puerto Rico) for taxable years which began 
3
on the first day of such calendar year. 
4
‘‘(B) INFORMATION.—The Secretary may 
5
require the reporting of such information as the 
6
Secretary may require to carry out this sub-
7
section. 
8
‘‘(C) 
DETERMINATION
OF
COST
OF 
9
EARNED INCOME TAX CREDIT.—For purposes 
10
of this subsection, the cost to Puerto Rico of 
11
the earned income tax credit shall be deter-
12
mined by the Secretary on the basis of the laws 
13
of Puerto Rico and shall include reductions in 
14
revenues received by Puerto Rico by reason of 
15
such credit and refunds attributable to such 
16
credit, but shall not include any administrative 
17
costs with respect to such credit. 
18
‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
19
TEMS.— 
20
‘‘(1) IN GENERAL.—With respect to calendar 
21
year 2021 and each calendar year thereafter, the 
22
Secretary shall, except as otherwise provided in this 
23
subsection, make payments to the Virgin Islands, 
24

493 
•HR 1319 EH
Guam, and the Commonwealth of the Northern Mar-
1
iana Islands equal to— 
2
‘‘(A) the cost to such possession of the 
3
earned income tax credit for taxable years be-
4
ginning in or with such calendar year, plus 
5
‘‘(B) in the case of calendar years 2021 
6
through 2025, the lesser of— 
7
‘‘(i) the expenditures made by such 
8
possession during such calendar year for 
9
education efforts with respect to individual 
10
taxpayers and tax return preparers relat-
11
ing to such earned income tax credit, or 
12
‘‘(ii) $50,000. 
13
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules 
14
similar to the rules of subparagraphs (A), (B), and 
15
(C) of subsection (a)(4) shall apply for purposes of 
16
this subsection. 
17
‘‘(c) AMERICAN SAMOA.— 
18
‘‘(1) IN GENERAL.—With respect to calendar 
19
year 2021 and each calendar year thereafter, the 
20
Secretary shall, except as otherwise provided in this 
21
subsection, make payments to American Samoa 
22
equal to— 
23
‘‘(A) the lesser of— 
24

494 
•HR 1319 EH
‘‘(i) the cost to American Samoa of 
1
the earned income tax credit for taxable 
2
years beginning in or with such calendar 
3
year, or 
4
‘‘(ii) $16,000,000, plus 
5
‘‘(B) in the case of calendar years 2021 
6
through 2025, the lesser of— 
7
‘‘(i) the expenditures made by Amer-
8
ican Samoa during such calendar year for 
9
education efforts with respect to individual 
10
taxpayers and tax return preparers relat-
11
ing to such earned income tax credit, or 
12
‘‘(ii) $50,000. 
13
‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN 
14
AN EARNED INCOME TAX CREDIT.—The Secretary 
15
shall not make any payments under paragraph (1) 
16
with respect to any calendar year unless American 
17
Samoa has in effect an earned income tax credit for 
18
taxable years beginning in or with such calendar 
19
year which allows a refundable tax credit to individ-
20
uals on the basis of the taxpayer’s earned income 
21
which is designed to substantially increase workforce 
22
participation. 
23
‘‘(3) INFLATION ADJUSTMENT.—In the case of 
24
any calendar year after 2021, the $16,000,000 
25

495 
•HR 1319 EH
amount in paragraph (1)(A)(ii) shall be increased by 
1
an amount equal to— 
2
‘‘(A) such dollar amount, multiplied by— 
3
‘‘(B) the cost-of-living adjustment deter-
4
mined under section 1(f)(3) for such calendar 
5
year, determined by substituting ‘calendar year 
6
2020’ for ‘calendar year 2016’ in subparagraph 
7
(A)(ii) thereof. 
8
Any increase determined under this clause shall be 
9
rounded to the nearest multiple of $100,000. 
10
‘‘(4) APPLICATION OF CERTAIN RULES.—Rules 
11
similar to the rules of subparagraphs (A), (B), and 
12
(C) of subsection (a)(4) shall apply for purposes of 
13
this subsection. 
14
‘‘(d) TREATMENT OF PAYMENTS.—For purposes of 
15
section 1324 of title 31, United States Code, the payments 
16
under this section shall be treated in the same manner 
17
as a refund due from a credit provision referred to in sub-
18
section (b)(2) of such section.’’. 
19
(b) CLERICAL AMENDMENT.—The table of sections 
20
for chapter 77 of the Internal Revenue Code of 1986 is 
21
amended by adding at the end the following new item: 
22
‘‘Sec. 7530. Application of earned income tax credit to possessions of the 
United States.’’. 

496 
•HR 1319 EH
SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING 
1
EARNED INCOME FOR PURPOSES OF EARNED 
2
INCOME TAX CREDIT. 
3
(a) IN GENERAL.—If the earned income of the tax-
4
payer for the taxpayer’s first taxable year beginning in 
5
2021 is less than the earned income of the taxpayer for 
6
the taxpayer’s first taxable year beginning in 2019, the 
7
credit allowed under section 32 of the Internal Revenue 
8
Code of 1986 may, at the election of the taxpayer, be de-
9
termined by substituting— 
10
(1) such earned income for the taxpayer’s first 
11
taxable year beginning in 2019, for 
12
(2) such earned income for the taxpayer’s first 
13
taxable year beginning in 2021. 
14
(b) EARNED INCOME.— 
15
(1) IN GENERAL.—For purposes of this section, 
16
the term ‘‘earned income’’ has the meaning given 
17
such term under section 32(c) of the Internal Rev-
18
enue Code of 1986. 
19
(2) APPLICATION
TO
JOINT
RETURNS.—For 
20
purposes of subsection (a), in the case of a joint re-
21
turn, the earned income of the taxpayer for the first 
22
taxable year beginning in 2019 shall be the sum of 
23
the earned income of each spouse for such taxable 
24
year. 
25
(c) SPECIAL RULES.— 
26

497 
•HR 1319 EH
(1) ERRORS TREATED AS MATHEMATICAL ER-
1
RORS.—For purposes of section 6213 of the Internal 
2
Revenue Code of 1986, an incorrect use on a return 
3
of earned income pursuant to subsection (a) shall be 
4
treated as a mathematical or clerical error. 
5
(2) NO EFFECT ON DETERMINATION OF GROSS 
6
INCOME, ETC.—Except as otherwise provided in this 
7
subsection, the Internal Revenue Code of 1986 shall 
8
be applied without regard to any substitution under 
9
subsection (a). 
10
(d) TREATMENT OF CERTAIN POSSESSIONS.— 
11
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
12
CODE TAX SYSTEMS.—The Secretary of the Treas-
13
ury shall pay to each possession of the United States 
14
which has a mirror code tax system amounts equal 
15
to the loss (if any) to that possession by reason of 
16
the application of the provisions of this section 
17
(other than this subsection) with respect to section 
18
32 of the Internal Revenue Code of 1986. Such 
19
amounts shall be determined by the Secretary of the 
20
Treasury based on information provided by the gov-
21
ernment of the respective possession. 
22
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
23
Secretary of the Treasury shall pay to each posses-
24
sion of the United States which does not have a mir-
25

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ror code tax system amounts estimated by the Sec-
1
retary of the Treasury as being equal to the aggre-
2
gate benefits (if any) that would have been provided 
3
to residents of such possession by reason of the pro-
4
visions of this section (other than this subsection) 
5
with respect to section 32 of the Internal Revenue 
6
Code of 1986 if a mirror code tax system had been 
7
in effect in such possession. The preceding sentence 
8
shall not apply unless the respective possession has 
9
a plan, which has been approved by the Secretary of 
10
the Treasury, under which such possession will 
11
promptly distribute such payments to its residents. 
12
(3) MIRROR CODE TAX SYSTEM.—For purposes 
13
of this section, the term ‘‘mirror code tax system’’ 
14
means, with respect to any possession of the United 
15
States, the income tax system of such possession if 
16
the income tax liability of the residents of such pos-
17
session under such system is determined by ref-
18
erence to the income tax laws of the United States 
19
as if such possession were the United States. 
20
(4) TREATMENT OF PAYMENTS.—For purposes 
21
of section 1324 of title 31, United States Code, the 
22
payments under this section shall be treated in the 
23
same manner as a refund due from a credit provi-
24
sion referred to in subsection (b)(2) of such section. 
25

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PART 4—DEPENDENT CARE ASSISTANCE 
1
SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD 
2
AND DEPENDENT CARE TAX CREDIT. 
3
(a) IN GENERAL.—Section 21 of the Internal Rev-
4
enue Code of 1986 is amended by adding at the end the 
5
following new subsection: 
6
‘‘(g) SPECIAL RULES FOR 2021.—In the case of any 
7
taxable year beginning after December 31, 2020, and be-
8
fore January 1, 2022— 
9
‘‘(1) CREDIT MADE REFUNDABLE.—If the tax-
10
payer (in the case of a joint return, either spouse) 
11
has a principal place of abode in the United States 
12
(determined as provided in section 32) for more than 
13
one-half of the taxable year, the credit allowed under 
14
subsection (a) shall be treated as a credit allowed 
15
under subpart C (and not allowed under this sub-
16
part). 
17
‘‘(2) INCREASE IN DOLLAR LIMIT ON AMOUNT 
18
CREDITABLE.—Subsection (c) shall be applied— 
19
‘‘(A) by substituting ‘$8,000’ for ‘$3,000’ 
20
in paragraph (1) thereof, and 
21
‘‘(B) by substituting ‘$16,000’ for ‘$6,000’ 
22
in paragraph (2) thereof. 
23
‘‘(3) INCREASE IN APPLICABLE PERCENTAGE.— 
24
Subsection (a)(2) shall be applied— 
25

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‘‘(A) by substituting ‘50 percent’ for ‘35 
1
percent ’, and 
2
‘‘(B) 
by 
substituting 
‘$125,000’ 
for 
3
‘$15,000’. 
4
‘‘(4) APPLICATION OF PHASEOUT TO HIGH IN-
5
COME INDIVIDUALS.— 
6
‘‘(A) IN
GENERAL.—Subsection (a)(2) 
7
shall be applied by substituting ‘the phaseout 
8
percentage’ for ‘20 percent’. 
9
‘‘(B) PHASEOUT PERCENTAGE.—The term 
10
‘phaseout percentage’ means 20 percent re-
11
duced (but not below zero) by 1 percentage 
12
point for each $2,000 (or fraction thereof) by 
13
which the taxpayer’s adjusted gross income for 
14
the taxable year exceeds $400,000.’’. 
15
(b) APPLICATION OF CREDIT IN POSSESSIONS.—Sec-
16
tion 21 of such Code, as amended by subsection (a), is 
17
amended by adding at the end the following new sub-
18
section: 
19
‘‘(h) APPLICATION OF CREDIT IN POSSESSIONS.— 
20
‘‘(1) PAYMENT TO POSSESSIONS WITH MIRROR 
21
CODE TAX SYSTEMS.—The Secretary shall pay to 
22
each possession of the United States with a mirror 
23
code tax system amounts equal to the loss (if any) 
24
to that possession by reason of the application of 
25

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this section (determined without regard to this sub-
1
section) with respect to taxable years beginning in or 
2
with 2021. Such amounts shall be determined by the 
3
Secretary based on information provided by the gov-
4
ernment of the respective possession. 
5
‘‘(2) PAYMENTS TO OTHER POSSESSIONS.—The 
6
Secretary shall pay to each possession of the United 
7
States which does not have a mirror code tax system 
8
amounts estimated by the Secretary as being equal 
9
to the aggregate benefits that would have been pro-
10
vided to residents of such possession by reason of 
11
this section with respect to taxable years beginning 
12
in or with 2021 if a mirror code tax system had 
13
been in effect in such possession. The preceding sen-
14
tence shall not apply unless the respective possession 
15
has a plan, which has been approved by the Sec-
16
retary, under which such possession will promptly 
17
distribute such payments to its residents. 
18
‘‘(3) COORDINATION
WITH
CREDIT
ALLOWED 
19
AGAINST UNITED STATES INCOME TAXES.—In the 
20
case of any taxable year beginning in or with 2021, 
21
no credit shall be allowed under this section to any 
22
individual— 
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‘‘(A) to whom a credit is allowable against 
1
taxes imposed by a possession with a mirror 
2
code tax system by reason of this section, or 
3
‘‘(B) who is eligible for a payment under 
4
a plan described in paragraph (2). 
5
‘‘(4) MIRROR
CODE
TAX
SYSTEM.—For pur-
6
poses of this subsection, the term ‘mirror code tax 
7
system’ means, with respect to any possession of the 
8
United States, the income tax system of such posses-
9
sion if the income tax liability of the residents of 
10
such possession under such system is determined by 
11
reference to the income tax laws of the United 
12
States as if such possession were the United States. 
13
‘‘(5) TREATMENT
OF
PAYMENTS.—For pur-
14
poses of section 1324 of title 31, United States 
15
Code, the payments under this subsection shall be 
16
treated in the same manner as a refund due from 
17
a credit provision referred to in subsection (b)(2) of 
18
such section.’’. 
19
(c) CONFORMING AMENDMENTS.— 
20
(1) Section 6211(b)(4)(A) of such Code, as 
21
amended by the preceding provisions of this Act, is 
22
amended by inserting ‘‘21 by reason of subsection 
23
(g) thereof,’’ before ‘‘24’’. 
24

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(2) Section 1324(b)(2) of title 31, United 
1
States Code (as amended by the preceding provi-
2
sions of this title), is amended by inserting ‘‘21,’’ be-
3
fore ‘‘24’’. 
4
(d) EFFECTIVE DATE.—The amendments made by 
5
this section shall apply to taxable years beginning after 
6
December 31, 2020. 
7
SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PRO-
8
VIDED DEPENDENT CARE ASSISTANCE. 
9
(a) IN GENERAL.—Section 129(a)(2) of the Internal 
10
Revenue Code of 1986 is amended by adding at the end 
11
the following new subparagraph: 
12
‘‘(D) SPECIAL
RULE
FOR
2021.—In the 
13
case of any taxable year beginning after Decem-
14
ber 31, 2020, and before January 1, 2022, sub-
15
paragraph (A) shall be applied be substituting 
16
‘$10,500 (half such dollar amount’ for ‘$5,000 
17
($2,500’.’’. 
18
(b) EFFECTIVE DATE.—The amendment made by 
19
this section shall apply to taxable years beginning after 
20
December 31, 2020. 
21
(c) RETROACTIVE PLAN AMENDMENTS.—A plan that 
22
otherwise satisfies all applicable requirements of sections 
23
125 and 129 of the Internal Revenue Code of 1986 (in-
24
cluding any rules or regulations thereunder) shall not fail 
25

504 
•HR 1319 EH
to be treated as a cafeteria plan or dependent care assist-
1
ance program merely because such plan is amended pursu-
2
ant to a provision under this section and such amendment 
3
is retroactive, if— 
4
(1) such amendment is adopted no later than 
5
the last day of the plan year in which the amend-
6
ment is effective, and 
7
(2) the plan is operated consistent with the 
8
terms of such amendment during the period begin-
9
ning on the effective date of the amendment and 
10
ending on the date the amendment is adopted. 
11
PART 5—CREDITS FOR PAID SICK AND FAMILY 
12
LEAVE 
13
SEC. 9641. PAYROLL CREDITS. 
14
(a) IN GENERAL.—Chapter 21 of the Internal Rev-
15
enue Code of 1986 is amended by adding at the end the 
16
following new subchapter: 
17
‘‘Subchapter D—Credits 
18
‘‘Sec. 3131. Credit for paid sick leave. 
‘‘Sec. 3132. Payroll credit for paid family leave. 
‘‘Sec. 3133. Special rule related to tax on employers. 
‘‘SEC. 3131. CREDIT FOR PAID SICK LEAVE. 
19
‘‘(a) IN GENERAL.—In the case of an employer, there 
20
shall be allowed as a credit against applicable employment 
21
taxes for each calendar quarter an amount equal to 100 
22
percent of the qualified sick leave wages paid by such em-
23
ployer with respect to such calendar quarter. 
24

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‘‘(b) LIMITATIONS AND REFUNDABILITY.— 
1
‘‘(1) WAGES
TAKEN
INTO
ACCOUNT.—The 
2
amount of qualified sick leave wages taken into ac-
3
count under subsection (a) with respect to any indi-
4
vidual shall not exceed $200 ($511 in the case of 
5
any day any portion of which is paid sick time de-
6
scribed in paragraph (1), (2), or (3) of section 
7
5102(a) of the Emergency Paid Sick Leave Act, ap-
8
plied with the modification described in subsection 
9
(c)(2)(A)(i)) for any day (or portion thereof) for 
10
which the individual is paid qualified sick leave 
11
wages. 
12
‘‘(2) OVERALL
LIMITATION
ON
NUMBER
OF 
13
DAYS TAKEN INTO ACCOUNT.—The aggregate num-
14
ber of days taken into account under paragraph (1) 
15
for any calendar quarter shall not exceed the excess 
16
(if any) of— 
17
‘‘(A) 10, over 
18
‘‘(B) the aggregate number of days so 
19
taken into account during preceding calendar 
20
quarters in such calendar year (other than the 
21
first quarter of calendar year 2021). 
22
‘‘(3) CREDIT
LIMITED
TO
CERTAIN
EMPLOY-
23
MENT TAXES.—The credit allowed by subsection (a) 
24
with respect to any calendar quarter shall not exceed 
25

506 
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the applicable employment taxes for such calendar 
1
quarter on the wages paid with respect to the em-
2
ployment of all employees of the employer. 
3
‘‘(4) REFUNDABILITY OF EXCESS CREDIT.— 
4
‘‘(A) CREDIT
IS
REFUNDABLE.—If the 
5
amount of the credit under subsection (a) ex-
6
ceeds the limitation of paragraph (3) for any 
7
calendar quarter, such excess shall be treated 
8
as an overpayment that shall be refunded under 
9
sections 6402(a) and 6413(b). 
10
‘‘(B) ADVANCING CREDIT.—In anticipation 
11
of the credit, including the refundable portion 
12
under subparagraph (A), the credit shall be ad-
13
vanced, according to forms and instructions 
14
provided by the Secretary, up to an amount cal-
15
culated under subsection (a), subject to the lim-
16
its under paragraph (1) and (2), all calculated 
17
through the end of the most recent payroll pe-
18
riod in the quarter. 
19
‘‘(c) QUALIFIED SICK LEAVE WAGES.—For purposes 
20
of this section— 
21
‘‘(1) IN
GENERAL.—The term ‘qualified sick 
22
leave wages’ means wages paid by an employer 
23
which would be required to be paid by reason of the 
24

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Emergency Paid Sick Leave Act as if such Act ap-
1
plied after March 31, 2021. 
2
‘‘(2) RULES OF APPLICATION.—For purposes of 
3
determining whether wages are qualified sick leave 
4
wages under paragraph (1)— 
5
‘‘(A) IN GENERAL.—The Emergency Paid 
6
Sick Leave Act shall be applied— 
7
‘‘(i) by inserting ‘, the employee is 
8
seeking or awaiting the results of a diag-
9
nostic test for, or a medical diagnosis of, 
10
COVID-19 and such employee has been ex-
11
posed to COVID-19 or the employee’s em-
12
ployer has requested such test or diag-
13
nosis, or the employee is obtaining immu-
14
nization related to COVID–19 or recov-
15
ering from any injury, disability, illness, or 
16
condition related to such immunization’ 
17
after 
‘medical 
diagnosis’ 
in 
section 
18
5102(a)(3) thereof, and 
19
‘‘(ii) by applying section 5102(b)(1) of 
20
such Act separately with respect to each 
21
calendar year after 2020 (and, in the case 
22
of calendar year 2021, without regard to 
23
the first quarter thereof). 
24

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•HR 1319 EH
‘‘(B) 
LEAVE
MUST
MEET
REQUIRE-
1
MENTS.—If an employer fails to comply with 
2
any requirement of such Act (determined with-
3
out regard to section 5109 thereof) with respect 
4
to paid sick time (as defined in section 5110 of 
5
such Act), amounts paid by such employer with 
6
respect to such paid sick time shall not be 
7
taken into account as qualified sick leave wages. 
8
For purposes of the preceding sentence, an em-
9
ployer which takes an action described in sec-
10
tion 5104 of such Act shall be treated as failing 
11
to meet a requirement of such Act. 
12
‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 
13
PLAN EXPENSES.— 
14
‘‘(1) IN GENERAL.—The amount of the credit 
15
allowed under subsection (a) shall be increased by so 
16
much of the employer’s qualified health plan ex-
17
penses as are properly allocable to the qualified sick 
18
leave wages for which such credit is so allowed. 
19
‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.— 
20
For purposes of this subsection, the term ‘qualified 
21
health plan expenses’ means amounts paid or in-
22
curred by the employer to provide and maintain a 
23
group health plan (as defined in section 5000(b)(1)), 
24
but only to the extent that such amounts are ex-
25

509 
•HR 1319 EH
cluded from the gross income of employees by reason 
1
of section 106(a). 
2
‘‘(3) ALLOCATION
RULES.—For purposes of 
3
this section, qualified health plan expenses shall be 
4
allocated to qualified sick leave wages in such man-
5
ner as the Secretary may prescribe. Except as other-
6
wise provided by the Secretary, such allocation shall 
7
be treated as properly made if made on the basis of 
8
being pro rata among covered employees and pro 
9
rata on the basis of periods of coverage (relative to 
10
the time periods of leave to which such wages re-
11
late). 
12
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
13
‘‘(1) APPLICABLE
EMPLOYMENT
TAXES.—For 
14
purposes of this section, the term ‘applicable employ-
15
ment taxes’ means the following: 
16
‘‘(A) The taxes imposed under section 
17
3111(b). 
18
‘‘(B) So much of the taxes imposed under 
19
section 3221(a) as are attributable to the rate 
20
in effect under section 3111(b). 
21
‘‘(2) WAGES.—For purposes of this section, the 
22
term ‘wages’ means wages (as defined in section 
23
3121(a), determined without regard to paragraphs 
24
(1) through (22) of section 3121(b)) and compensa-
25

510 
•HR 1319 EH
tion (as defined in section 3231(e), determined with-
1
out regard to the sentence in paragraph (1) thereof 
2
which begins ‘Such term does not include remunera-
3
tion’). 
4
‘‘(3) DENIAL OF DOUBLE BENEFIT.—For pur-
5
poses of chapter 1, the gross income of the em-
6
ployer, for the taxable year which includes the last 
7
day of any calendar quarter with respect to which a 
8
credit is allowed under this section, shall be in-
9
creased by the amount of such credit. Any wages 
10
taken into account in determining the credit allowed 
11
under this section shall not be taken into account for 
12
purposes of determining the credit allowed under 
13
sections 45A, 45P, 45S, 51, 3132, and 3134. In the 
14
case of any credit allowed under section 2301 of the 
15
CARES Act or section 41 with respect to wages 
16
taken into account under this section, the credit al-
17
lowed under this section shall be reduced by the por-
18
tion of the credit allowed under such section 2301 
19
or section 41 which is attributable to such wages. 
20
‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES 
21
INTO ACCOUNT.—This section shall not apply to so 
22
much of the qualified sick leave wages paid by an el-
23
igible employer as such employer elects (at such time 
24

511 
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and in such manner as the Secretary may prescribe) 
1
to not take into account for purposes of this section. 
2
‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.— 
3
No credit shall be allowed under this section to the 
4
Government of the United States or to any agency 
5
or instrumentality thereof. The preceding sentence 
6
shall not apply to any organization described in sec-
7
tion 501(c)(1) and exempt from tax under section 
8
501(a). 
9
‘‘(6) EXTENSION OF LIMITATION ON ASSESS-
10
MENT.—Notwithstanding section 6501, the limita-
11
tion on the time period for the assessment of any 
12
amount attributable to a credit claimed under this 
13
section shall not expire before the date that is 5 
14
years after the later of— 
15
‘‘(A) the date on which the original return 
16
which includes the calendar quarter with re-
17
spect to which such credit is determined is filed, 
18
or 
19
‘‘(B) the date on which such return is 
20
treated as filed under section 6501(b)(2). 
21
‘‘(f) REGULATIONS.—The Secretary shall prescribe 
22
such regulations or other guidance as may be necessary 
23
to carry out the purposes of this section, including— 
24

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‘‘(1) regulations or other guidance to prevent 
1
the avoidance of the purposes of the limitations 
2
under this section, 
3
‘‘(2) regulations or other guidance to minimize 
4
compliance and record-keeping burdens under this 
5
section, 
6
‘‘(3) regulations or other guidance providing for 
7
waiver of penalties for failure to deposit amounts in 
8
anticipation of the allowance of the credit allowed 
9
under this section, 
10
‘‘(4) regulations or other guidance for recap-
11
turing the benefit of credits determined under this 
12
section in cases where there is a subsequent adjust-
13
ment to the credit determined under subsection (a), 
14
‘‘(5) regulations or other guidance to ensure 
15
that the wages taken into account under this section 
16
conform with the paid sick time required to be pro-
17
vided under the Emergency Paid Sick Leave Act, 
18
and 
19
‘‘(6) regulations or other guidance to permit the 
20
advancement of the credit determined under sub-
21
section (a). 
22
‘‘(g) APPLICATION OF SECTION.—This section shall 
23
apply only to wages paid with respect to the period begin-
24
ning on April 1, 2021, and ending on September 30, 2021. 
25

513 
•HR 1319 EH
‘‘(h) TREATMENT
OF DEPOSITS.—The Secretary 
1
shall waive any penalty under section 6656 for any failure 
2
to make a deposit of applicable employment taxes if the 
3
Secretary determines that such failure was due to the an-
4
ticipation of the credit allowed under this section. 
5
‘‘(i) 
NON-DISCRIMINATION
REQUIREMENT.—No 
6
credit shall be allowed under this section to any employer 
7
for any calendar quarter if such employer, with respect 
8
to the availability of the provision of qualified sick leave 
9
wages to which this section otherwise applies for such cal-
10
endar quarter, discriminates in favor of highly com-
11
pensated employees (within the meaning of section 
12
414(q)), full-time employees, or employees on the basis of 
13
employment tenure with such employer. 
14
‘‘SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE. 
15
‘‘(a) IN GENERAL.—In the case of an employer, there 
16
shall be allowed as a credit against applicable employment 
17
taxes for each calendar quarter an amount equal to 100 
18
percent of the qualified family leave wages paid by such 
19
employer with respect to such calendar quarter. 
20
‘‘(b) LIMITATIONS AND REFUNDABILITY.— 
21
‘‘(1) WAGES
TAKEN
INTO
ACCOUNT.—The 
22
amount of qualified family leave wages taken into 
23
account under subsection (a) with respect to any in-
24
dividual shall not exceed— 
25

514 
•HR 1319 EH
‘‘(A) for any day (or portion thereof) for 
1
which the individual is paid qualified family 
2
leave wages, $200, and 
3
‘‘(B) in the aggregate with respect to all 
4
calendar quarters, $12,000. 
5
‘‘(2) CREDIT
LIMITED
TO
CERTAIN
EMPLOY-
6
MENT TAXES.—The credit allowed by subsection (a) 
7
with respect to any calendar quarter shall not exceed 
8
the applicable employment taxes for such calendar 
9
quarter (reduced by any credits allowed under sec-
10
tion 3131) on the wages paid with respect to the em-
11
ployment of all employees of the employer. 
12
‘‘(3) REFUNDABILITY OF EXCESS CREDIT.— 
13
‘‘(A) CREDIT
IS
REFUNDABLE.—If the 
14
amount of the credit under subsection (a) ex-
15
ceeds the limitation of paragraph (2) for any 
16
calendar quarter, such excess shall be treated 
17
as an overpayment that shall be refunded under 
18
sections 6402(a) and 6413(b). 
19
‘‘(B) ADVANCING CREDIT.—In anticipation 
20
of the credit, including the refundable portion 
21
under subparagraph (A), the credit shall be ad-
22
vanced, according to forms and instructions 
23
provided by the Secretary, up to an amount cal-
24
culated under subsection (a), subject to the lim-
25

515 
•HR 1319 EH
its under paragraph (1) and (2), all calculated 
1
through the end of the most recent payroll pe-
2
riod in the quarter. 
3
‘‘(c) QUALIFIED FAMILY LEAVE WAGES.— 
4
‘‘(1) IN GENERAL.—For purposes of this sec-
5
tion, the term ‘qualified family leave wages’ means 
6
wages paid by an employer which would be required 
7
to be paid by reason of the Emergency Family and 
8
Medical Leave Expansion Act (including the amend-
9
ments made by such Act) as if such Act (and 
10
amendments made by such Act) applied after March 
11
31, 2021. 
12
‘‘(2) RULES OF APPLICATION.— 
13
‘‘(A) IN GENERAL.—For purposes of deter-
14
mining whether wages are qualified family leave 
15
wages under paragraph (1)— 
16
‘‘(i) section 110(a)(2)(A) of the Fam-
17
ily and Medical Leave Act of 1993 shall be 
18
applied by inserting ‘or any reason for 
19
leave described in section 5102(a) of the 
20
Families First Coronavirus Response Act, 
21
or the employee is seeking or awaiting the 
22
results of a diagnostic test for, or a med-
23
ical diagnosis of, COVID-19 and such em-
24
ployee has been exposed to COVID-19 or 
25

516 
•HR 1319 EH
the employee’s employer has requested 
1
such test or diagnosis, or the employee is 
2
obtaining immunization related to COVID– 
3
19 or recovering from any injury, dis-
4
ability, illness, or condition related to such 
5
immunization’ after ‘public health emer-
6
gency’, and 
7
‘‘(ii) section 110(b) of such Act shall 
8
be applied— 
9
‘‘(I) without regard to paragraph 
10
(1) thereof, 
11
‘‘(II) by striking ‘after taking 
12
leave after such section for 10 days’ 
13
in paragraph (2)(A) thereof, and 
14
‘‘(III) by substituting ‘$12,000’ 
15
for ‘$10,000’ in paragraph (2)(B)(ii) 
16
thereof. 
17
‘‘(B) 
LEAVE
MUST
MEET
REQUIRE-
18
MENTS.—For purposes of determining whether 
19
wages would be required to be paid under para-
20
graph (1), if an employer fails to comply with 
21
any requirement of the Family and Medical 
22
Leave Act of 1993 or the Emergency Family 
23
and Medical Leave Expansion Act (determined 
24
without regard to any time limitation under sec-
25

517 
•HR 1319 EH
tion 102(a)(1)(F) of the Family and Medical 
1
Leave Act of 1994) with respect to any leave 
2
provided for a qualifying need related to a pub-
3
lic health emergency (as defined in section 110 
4
of such Act, applied as described in subpara-
5
graph (A)(i)), amounts paid by such employer 
6
with respect to such leave shall not be taken 
7
into account as qualified family leave wages. 
8
For purposes of the preceding sentence, an em-
9
ployer which takes an action described in sec-
10
tion 105 of the Family and Medical Leave Act 
11
of 1993 shall be treated as failing to meet a re-
12
quirement of such Act. 
13
‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH 
14
PLAN EXPENSES.— 
15
‘‘(1) IN GENERAL.—The amount of the credit 
16
allowed under subsection (a) shall be increased by so 
17
much of the employer’s qualified health plan ex-
18
penses as are properly allocable to the qualified fam-
19
ily leave wages for which such credit is so allowed. 
20
‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.— 
21
For purposes of this subsection, the term ‘qualified 
22
health plan expenses’ means amounts paid or in-
23
curred by the employer to provide and maintain a 
24
group health plan (as defined in section 5000(b)(1)), 
25

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•HR 1319 EH
but only to the extent that such amounts are ex-
1
cluded from the gross income of employees by reason 
2
of section 106(a). 
3
‘‘(3) ALLOCATION
RULES.—For purposes of 
4
this section, qualified health plan expenses shall be 
5
allocated to qualified family leave wages in such 
6
manner as the Secretary may prescribe. Except as 
7
otherwise provided by the Secretary, such allocation 
8
shall be treated as properly made if made on the 
9
basis of being pro rata among covered employees 
10
and pro rata on the basis of periods of coverage (rel-
11
ative to the time periods of leave to which such 
12
wages relate). 
13
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
14
‘‘(1) APPLICABLE
EMPLOYMENT
TAXES.—For 
15
purposes of this section, the term ‘applicable employ-
16
ment taxes’ means the following: 
17
‘‘(A) The taxes imposed under section 
18
3111(b). 
19
‘‘(B) So much of the taxes imposed under 
20
section 3221(a) as are attributable to the rate 
21
in effect under section 3111(b). 
22
‘‘(2) WAGES.—For purposes of this section, the 
23
term ‘wages’ means wages (as defined in section 
24
3121(a), determined without regard to paragraphs 
25

519 
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(1) through (22) of section 3121(b)) and compensa-
1
tion (as defined in section 3231(e), determined with-
2
out regard to the sentence in paragraph (1) thereof 
3
which begins ‘Such term does not include remunera-
4
tion’). 
5
‘‘(3) DENIAL OF DOUBLE BENEFIT.—For pur-
6
poses of chapter 1, the gross income of the em-
7
ployer, for the taxable year which includes the last 
8
day of any calendar quarter with respect to which a 
9
credit is allowed under this section, shall be in-
10
creased by the amount of such credit. Any wages 
11
taken into account in determining the credit allowed 
12
under this section shall not be taken into account for 
13
purposes of determining the credit allowed under 
14
sections 45A, 45P, 45S, 51, 3131, and 3134. In the 
15
case of any credit allowed under section 2301 of the 
16
CARES Act or section 41 with respect to wages 
17
taken into account under this section, the credit al-
18
lowed under this section shall be reduced by the por-
19
tion of the credit allowed under such section 2301 
20
or section 41 which is attributable to such wages. 
21
‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES 
22
INTO ACCOUNT.—This section shall not apply to so 
23
much of the qualified family leave wages paid by an 
24
eligible employer as such employer elects (at such 
25

520 
•HR 1319 EH
time and in such manner as the Secretary may pre-
1
scribe) to not take into account for purposes of this 
2
section. 
3
‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.— 
4
No credit shall be allowed under this section to the 
5
Government of the United States or to any agency 
6
or instrumentality thereof. The preceding sentence 
7
shall not apply to any organization described in sec-
8
tion 501(c)(1) and exempt from tax under section 
9
501(a). 
10
‘‘(6) EXTENSION OF LIMITATION ON ASSESS-
11
MENT.—Notwithstanding section 6501, the limita-
12
tion on the time period for the assessment of any 
13
amount attributable to a credit claimed under this 
14
section shall not expire before the date that is 5 
15
years after the later of— 
16
‘‘(A) the date on which the original return 
17
which includes the calendar quarter with re-
18
spect to which such credit is determined is filed, 
19
or 
20
‘‘(B) the date on which such return is 
21
treated as filed under section 6501(b)(2). 
22
‘‘(f) REGULATIONS.—The Secretary shall prescribe 
23
such regulations or other guidance as may be necessary 
24
to carry out the purposes of this section, including— 
25

521 
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‘‘(1) regulations or other guidance to prevent 
1
the avoidance of the purposes of the limitations 
2
under this section, 
3
‘‘(2) regulations or other guidance to minimize 
4
compliance and record-keeping burdens under this 
5
section, 
6
‘‘(3) regulations or other guidance providing for 
7
waiver of penalties for failure to deposit amounts in 
8
anticipation of the allowance of the credit allowed 
9
under this section, 
10
‘‘(4) regulations or other guidance for recap-
11
turing the benefit of credits determined under this 
12
section in cases where there is a subsequent adjust-
13
ment to the credit determined under subsection (a), 
14
‘‘(5) regulations or other guidance to ensure 
15
that the wages taken into account under this section 
16
conform with the paid leave required to be provided 
17
under the Emergency Family and Medical Leave Ex-
18
pansion Act (including the amendments made by 
19
such Act), and 
20
‘‘(6) regulations or other guidance to permit the 
21
advancement of the credit determined under sub-
22
section (a). 
23

522 
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‘‘(g) APPLICATION OF SECTION.—This section shall 
1
apply only to wages paid with respect to the period begin-
2
ning on April 1, 2021, and ending on September 30, 2021. 
3
‘‘(h) TREATMENT
OF DEPOSITS.—The Secretary 
4
shall waive any penalty under section 6656 for any failure 
5
to make a deposit of applicable employment taxes if the 
6
Secretary determines that such failure was due to the an-
7
ticipation of the credit allowed under this section. 
8
‘‘(i) 
NON-DISCRIMINATION
REQUIREMENT.—No 
9
credit shall be allowed under this section to any employer 
10
for any calendar quarter if such employer, with respect 
11
to the availability of the provision of qualified family leave 
12
wages to which this section otherwise applies for such cal-
13
endar quarter, discriminates in favor of highly com-
14
pensated employees (within the meaning of section 
15
414(q)), full-time employees, or employees on the basis of 
16
employment tenure with such employer. 
17
‘‘SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOY-
18
ERS. 
19
‘‘(a) IN GENERAL.—The credit allowed by section 
20
3131 and the credit allowed by section 3132 shall each 
21
be increased by the amount of the taxes imposed by sub-
22
sections (a) and (b) of section 3111 and section 3221(a) 
23
on qualified sick leave wages, or qualified family leave 
24

523 
•HR 1319 EH
wages, for which credit is allowed under such section 3131 
1
or 3132 (respectively). 
2
‘‘(b) DENIAL OF DOUBLE BENEFIT.—For denial of 
3
double benefit with respect to the credit increase under 
4
subsection (a), see sections 3131(e)(3) and 3132(e)(3).’’. 
5
(b) REFUNDS.—Paragraph (2) of section 1324(b) of 
6
title 31, United States Code, is amended by inserting 
7
‘‘3131, 3132,’’ before ‘‘6428’’. 
8
(c) CLERICAL AMENDMENT.—The table of sub-
9
chapters for chapter 21 of the Internal Revenue Code of 
10
1986 is amended by adding at the end the following new 
11
item: 
12
‘‘SUBCHAPTER D—CREDITS’’. 
(d) EFFECTIVE DATE.—The amendments made by 
13
this section shall apply to amounts paid with respect to 
14
calendar quarters beginning after March 31, 2021. 
15
SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF- 
16
EMPLOYED INDIVIDUALS. 
17
(a) IN GENERAL.—In the case of an eligible self-em-
18
ployed individual, there shall be allowed as a credit against 
19
the tax imposed by chapter 1 of the Internal Revenue Code 
20
of 1986 for any taxable year an amount equal to the quali-
21
fied sick leave equivalent amount with respect to the indi-
22
vidual. 
23
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 
24
purposes of this section— 
25

524 
•HR 1319 EH
(1) IN GENERAL.—The term ‘‘eligible self-em-
1
ployed individual’’ means an individual who— 
2
(A) regularly carries on any trade or busi-
3
ness within the meaning of section 1402 of the 
4
Internal Revenue Code of 1986, and 
5
(B) would be entitled to receive paid leave 
6
during the taxable year pursuant to the Emer-
7
gency Paid Sick Leave Act if— 
8
(i) the individual were an employee of 
9
an employer (other than himself or her-
10
self), and 
11
(ii) such Act applied after March 31, 
12
2021. 
13
(2) RULES OF APPLICATION.—For purposes of 
14
paragraph (1)(B), in determining whether an indi-
15
vidual would be entitled to receive paid leave under 
16
the Emergency Paid Sick Leave Act, such Act shall 
17
be applied— 
18
(A) by inserting ‘‘, the employee is seeking 
19
or awaiting the results of a diagnostic test for, 
20
or a medical diagnosis of, COVID-19 and such 
21
employee has been exposed to COVID-19 or is 
22
unable to work pending the results of such test 
23
or diagnosis, or the employee is obtaining im-
24
munization related to COVID–19 or recovering 
25

525 
•HR 1319 EH
from any injury, disability, illness, or condition 
1
related to such immunization’’ after ‘‘medical 
2
diagnosis’’ in section 5102(a)(3) of such Act, 
3
and 
4
(B) by applying section 5102(b)(1) of such 
5
Act separately with respect to each taxable 
6
year. 
7
(c) 
QUALIFIED
SICK
LEAVE
EQUIVALENT 
8
AMOUNT.—For purposes of this section— 
9
(1) IN
GENERAL.—The term ‘‘qualified sick 
10
leave equivalent amount’’ means, with respect to any 
11
eligible self-employed individual, an amount equal 
12
to— 
13
(A) the number of days during the taxable 
14
year (but not more than 10) that the individual 
15
is unable to perform services in any trade or 
16
business referred to in section 1402 of the In-
17
ternal Revenue Code of 1986 for a reason with 
18
respect to which such individual would be enti-
19
tled to receive sick leave as described in sub-
20
section (b), multiplied by 
21
(B) the lesser of— 
22
(i) $200 ($511 in the case of any day 
23
of paid sick time described in paragraph 
24
(1), (2), or (3) of section 5102(a) of the 
25

526 
•HR 1319 EH
Emergency Paid Sick Leave Act, applied 
1
with the modification described in sub-
2
section (b)(2)(A)) of this section, or 
3
(ii) 67 percent (100 percent in the 
4
case of any day of paid sick time described 
5
in paragraph (1), (2), or (3) of section 
6
5102(a) of the Emergency Paid Sick Leave 
7
Act) of the average daily self-employment 
8
income of the individual for the taxable 
9
year. 
10
(2) AVERAGE
DAILY
SELF-EMPLOYMENT
IN-
11
COME.—For purposes of this subsection, the term 
12
‘‘average daily self-employment income’’ means an 
13
amount equal to— 
14
(A) the net earnings from self-employment 
15
of the individual for the taxable year, divided by 
16
(B) 260. 
17
(3) ELECTION TO USE PRIOR YEAR NET EARN-
18
INGS
FROM
SELF-EMPLOYMENT
INCOME.—In the 
19
case of an individual who elects (at such time and 
20
in such manner as the Secretary may provide) the 
21
application of this paragraph, paragraph (2)(A) shall 
22
be applied by substituting ‘‘the prior taxable year’’ 
23
for ‘‘the taxable year’’. 
24

527 
•HR 1319 EH
(4) ELECTION TO NOT TAKE DAYS INTO AC-
1
COUNT.—Any day shall not be taken into account 
2
under paragraph (1)(A) if the eligible self-employed 
3
individual elects (at such time and in such manner 
4
as the Secretary may prescribe) to not take such day 
5
into account for purposes of such paragraph. 
6
(d) CREDIT REFUNDABLE.— 
7
(1) IN GENERAL.—The credit determined under 
8
this section shall be treated as a credit allowed to 
9
the taxpayer under subpart C of part IV of sub-
10
chapter A of chapter 1 of such Code. 
11
(2) TREATMENT OF PAYMENTS.—For purposes 
12
of section 1324 of title 31, United States Code, any 
13
refund due from the credit determined under this 
14
section shall be treated in the same manner as a re-
15
fund due from a credit provision referred to in sub-
16
section (b)(2) of such section. 
17
(e) SPECIAL RULES.— 
18
(1) DOCUMENTATION.—No credit shall be al-
19
lowed under this section unless the individual main-
20
tains such documentation as the Secretary may pre-
21
scribe to establish such individual as an eligible self- 
22
employed individual. 
23
(2) DENIAL OF DOUBLE BENEFIT.—In the case 
24
of an individual who receives wages (as defined in 
25

528 
•HR 1319 EH
section 3121(a) of the Internal Revenue Code of 
1
1986) or compensation (as defined in section 
2
3231(e) of such Code) paid by an employer which 
3
are required to be paid by reason of the Emergency 
4
Paid Sick Leave Act, the qualified sick leave equiva-
5
lent amount otherwise determined under subsection 
6
(c) of this section shall be reduced (but not below 
7
zero) to the extent that the sum of the amount de-
8
scribed in such subsection and in section 3131(b)(1) 
9
of such Code exceeds $2,000 ($5,110 in the case of 
10
any day any portion of which is paid sick time de-
11
scribed in paragraph (1), (2), or (3) of section 
12
5102(a) of the Emergency Paid Sick Leave Act). 
13
(f) APPLICATION OF SECTION.—Only days occurring 
14
during the period beginning on April 1, 2021, and ending 
15
on September 30, 2021, may be taken into account under 
16
subsection (c)(1)(A). 
17
(g) APPLICATION OF CREDIT IN CERTAIN POSSES-
18
SIONS.— 
19
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
20
CODE TAX SYSTEMS.—The Secretary shall pay to 
21
each possession of the United States which has a 
22
mirror code tax system amounts equal to the loss (if 
23
any) to that possession by reason of the application 
24
of the provisions of this section. Such amounts shall 
25

529 
•HR 1319 EH
be determined by the Secretary based on information 
1
provided by the government of the respective posses-
2
sion. 
3
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
4
Secretary 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 as being equal 
7
to the aggregate benefits (if any) that would have 
8
been provided to residents of such possession by rea-
9
son of the provisions of this section if a mirror code 
10
tax system had been in effect in such possession. 
11
The preceding sentence shall not apply unless the re-
12
spective possession has a plan, which has been ap-
13
proved by the Secretary, under which such posses-
14
sion will promptly distribute such payments to its 
15
residents. 
16
(3) MIRROR CODE TAX SYSTEM.—For purposes 
17
of this section, the term ‘‘mirror code tax system’’ 
18
means, with respect to any possession of the United 
19
States, the income tax system of such possession if 
20
the income tax liability of the residents of such pos-
21
session under such system is determined by ref-
22
erence to the income tax laws of the United States 
23
as if such possession were the United States. 
24

530 
•HR 1319 EH
(4) TREATMENT OF PAYMENTS.—For purposes 
1
of section 1324 of title 31, United States Code, the 
2
payments under this subsection shall be treated in 
3
the same manner as a refund due from a credit pro-
4
vision referred to in subsection (b)(2) of such sec-
5
tion. 
6
(h) REGULATIONS.—The Secretary shall prescribe 
7
such regulations or other guidance as may be necessary 
8
to carry out the purposes of this section, including— 
9
(1) regulations or other guidance to effectuate 
10
the purposes of this section, and 
11
(2) regulations or other guidance to minimize 
12
compliance and record-keeping burdens under this 
13
section. 
14
SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF- 
15
EMPLOYED INDIVIDUALS. 
16
(a) IN GENERAL.—In the case of an eligible self-em-
17
ployed individual, there shall be allowed as a credit against 
18
the tax imposed by chapter 1 of the Internal Revenue Code 
19
of 1986 for any taxable year an amount equal to 100 per-
20
cent of the qualified family leave equivalent amount with 
21
respect to the individual. 
22
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For 
23
purposes of this section— 
24

531 
•HR 1319 EH
(1) IN GENERAL.—The term ‘‘eligible self-em-
1
ployed individual’’ means an individual who— 
2
(A) regularly carries on any trade or busi-
3
ness within the meaning of section 1402 of the 
4
Internal Revenue Code of 1986, and 
5
(B) would be entitled to receive paid leave 
6
during the taxable year pursuant to the Emer-
7
gency Family and Medical Leave Expansion Act 
8
if— 
9
(i) the individual were an employee of 
10
an employer (other than himself or her-
11
self), 
12
(ii) section 102(a)(1)(F) of the Fam-
13
ily and Medical Leave Act of 1993 applied 
14
after March 31, 2021. 
15
(2) RULES OF APPLICATION.—For purposes of 
16
paragraph (1)(B), in determining whether an indi-
17
vidual would be entitled to receive paid leave under 
18
the Emergency Family and Medical Leave Act— 
19
(A) section 110(a)(2)(A) of the Family and 
20
Medical Leave Act of 1993 shall be applied by 
21
inserting ‘‘or any reason for leave described in 
22
section 
5102(a) 
of 
the 
Families 
First 
23
Coronavirus Response Act, or the employee is 
24
seeking or awaiting the results of a diagnostic 
25

532 
•HR 1319 EH
test for, or a medical diagnosis of, COVID-19 
1
and such employee has been exposed to 
2
COVID-19 or is unable to work pending the re-
3
sults of such test or diagnosis, or the employee 
4
is obtaining immunization related to COVID– 
5
19 or recovering from any injury, disability, ill-
6
ness, or condition related to such immuniza-
7
tion’’ after ‘‘public health emergency’’, and 
8
(B) section 110(b) of such Act shall be ap-
9
plied— 
10
(i) without regard to paragraph (1) 
11
thereof, and 
12
(ii) by striking ‘‘after taking leave 
13
after such section for 10 days’’ in para-
14
graph (2)(A) thereof. 
15
(c) 
QUALIFIED
FAMILY
LEAVE
EQUIVALENT 
16
AMOUNT.—For purposes of this section— 
17
(1) IN GENERAL.—The term ‘‘qualified family 
18
leave equivalent amount’’ means, with respect to any 
19
eligible self-employed individual, an amount equal to 
20
the product of— 
21
(A) the number of days (not to exceed 60) 
22
during the taxable year that the individual is 
23
unable to perform services in any trade or busi-
24
ness referred to in section 1402 of the Internal 
25

533 
•HR 1319 EH
Revenue Code of 1986 for a reason with respect 
1
to which such individual would be entitled to re-
2
ceive paid leave as described in subsection (b) 
3
of this section, multiplied by 
4
(B) the lesser of— 
5
(i) 67 percent of the average daily 
6
self-employment income of the individual 
7
for the taxable year, or 
8
(ii) $200. 
9
(2) AVERAGE
DAILY
SELF-EMPLOYMENT
IN-
10
COME.—For purposes of this subsection, the term 
11
‘‘average daily self-employment income’’ means an 
12
amount equal to— 
13
(A) the net earnings from self-employment 
14
income of the individual for the taxable year, 
15
divided by 
16
(B) 260. 
17
(3) ELECTION TO USE PRIOR YEAR NET EARN-
18
INGS
FROM
SELF-EMPLOYMENT
INCOME.—In the 
19
case of an individual who elects (at such time and 
20
in such manner as the Secretary may provide) the 
21
application of this paragraph, paragraph (2)(A) shall 
22
be applied by substituting ‘‘the prior taxable year’’ 
23
for ‘‘the taxable year’’. 
24

534 
•HR 1319 EH
(4) COORDINATION
WITH
CREDIT
FOR
SICK 
1
LEAVE.—Any day taken into account in determining 
2
the qualified sick leave equivalent amount with re-
3
spect to any eligible-self employed individual under 
4
section 9642 shall not be take into account in deter-
5
mining the qualified family leave equivalent amount 
6
with respect to such individual under this section. 
7
(d) CREDIT REFUNDABLE.— 
8
(1) IN GENERAL.—The credit determined under 
9
this section shall be treated as a credit allowed to 
10
the taxpayer under subpart C of part IV of sub-
11
chapter A of chapter 1 of such Code. 
12
(2) TREATMENT OF PAYMENTS.—For purposes 
13
of section 1324 of title 31, United States Code, any 
14
refund due from the credit determined under this 
15
section shall be treated in the same manner as a re-
16
fund due from a credit provision referred to in sub-
17
section (b)(2) of such section. 
18
(e) SPECIAL RULES.— 
19
(1) DOCUMENTATION.—No credit shall be al-
20
lowed under this section unless the individual main-
21
tains such documentation as the Secretary may pre-
22
scribe to establish such individual as an eligible self- 
23
employed individual. 
24

535 
•HR 1319 EH
(2) DENIAL OF DOUBLE BENEFIT.—In the case 
1
of an individual who receives wages (as defined in 
2
section 3121(a) of the Internal Revenue Code of 
3
1986) or compensation (as defined in section 
4
3231(e) of such Code) paid by an employer which 
5
are required to be paid by reason of the Emergency 
6
Family and Medical Leave Expansion Act, the quali-
7
fied family leave equivalent amount otherwise de-
8
scribed in subsection (c) of this section shall be re-
9
duced (but not below zero) to the extent that the 
10
sum of the amount described in such subsection and 
11
in section 3132(b)(1) of such Code exceeds $12,000. 
12
(3) REFERENCES TO EMERGENCY FAMILY AND 
13
MEDICAL LEAVE EXPANSION ACT.—Any reference in 
14
this section to the Emergency Family and Medical 
15
Leave Expansion Act shall be treated as including a 
16
reference to the amendments made by such Act. 
17
(f) APPLICATION OF SECTION.—Only days occurring 
18
during the period beginning on April 1, 2021 and ending 
19
on September 30, 2021, may be taken into account under 
20
subsection (c)(1)(A). 
21
(g) APPLICATION OF CREDIT IN CERTAIN POSSES-
22
SIONS.— 
23
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
24
CODE TAX SYSTEMS.—The Secretary shall pay to 
25

536 
•HR 1319 EH
each possession of the United States which has a 
1
mirror code tax system amounts equal to the loss (if 
2
any) to that possession by reason of the application 
3
of the provisions of this section. Such amounts shall 
4
be determined by the Secretary based on information 
5
provided by the government of the respective posses-
6
sion. 
7
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
8
Secretary shall pay to each possession of the United 
9
States which does not have a mirror code tax system 
10
amounts estimated by the Secretary as being equal 
11
to the aggregate benefits (if any) that would have 
12
been provided to residents of such possession by rea-
13
son of the provisions of this section if a mirror code 
14
tax system had been in effect in such possession. 
15
The preceding sentence shall not apply unless the re-
16
spective possession has a plan, which has been ap-
17
proved by the Secretary, under which such posses-
18
sion will promptly distribute such payments to its 
19
residents. 
20
(3) MIRROR CODE TAX SYSTEM.—For purposes 
21
of this section, the term ‘‘mirror code tax system’’ 
22
means, with respect to any possession of the United 
23
States, the income tax system of such possession if 
24
the income tax liability of the residents of such pos-
25

537 
•HR 1319 EH
session under such system is determined by ref-
1
erence to the income tax laws of the United States 
2
as if such possession were the United States. 
3
(4) TREATMENT OF PAYMENTS.—For purposes 
4
of section 1324 of title 31, United States Code, the 
5
payments under this subsection shall be treated in 
6
the same manner as a refund due from a credit pro-
7
vision referred to in subsection (b)(2) of such sec-
8
tion. 
9
(h) REGULATIONS.—The Secretary shall prescribe 
10
such regulations or other guidance as may be necessary 
11
to carry out the purposes of this section, including— 
12
(1) regulations or other guidance to prevent the 
13
avoidance of the purposes of this section, and 
14
(2) regulations or other guidance to minimize 
15
compliance and record-keeping burdens under this 
16
section. 
17
PART 6—EMPLOYEE RETENTION CREDIT 
18
SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT. 
19
(a) IN GENERAL.—Subchapter D of chapter 21 of 
20
subtitle C of the Internal Revenue Code of 1986, as added 
21
by section 9641, is amended by adding at the end the fol-
22
lowing: 
23

538 
•HR 1319 EH
‘‘SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOY-
1
ERS SUBJECT TO CLOSURE DUE TO COVID–19. 
2
‘‘(a) IN GENERAL.—In the case of an eligible em-
3
ployer, there shall be allowed as a credit against applicable 
4
employment taxes for each calendar quarter an amount 
5
equal to 70 percent of the qualified wages with respect 
6
to each employee of such employer for such calendar quar-
7
ter. 
8
‘‘(b) LIMITATIONS AND REFUNDABILITY.— 
9
‘‘(1) WAGES
TAKEN
INTO
ACCOUNT.—The 
10
amount of qualified wages with respect to any em-
11
ployee which may be taken into account under sub-
12
section (a) by the eligible employer for any calendar 
13
quarter shall not exceed $10,000. 
14
‘‘(2) 
CREDIT
LIMITED
TO
EMPLOYMENT 
15
TAXES.—The credit allowed by subsection (a) with 
16
respect to any calendar quarter shall not exceed the 
17
applicable employment taxes (reduced by any credits 
18
allowed under sections 3131 and 3132) on the wages 
19
paid with respect to the employment of all the em-
20
ployees of the eligible employer for such calendar 
21
quarter. 
22
‘‘(3) REFUNDABILITY OF EXCESS CREDIT.—If 
23
the amount of the credit under subsection (a) ex-
24
ceeds the limitation of paragraph (2) for any cal-
25
endar quarter, such excess shall be treated as an 
26

539 
•HR 1319 EH
overpayment that shall be refunded under sections 
1
6402(a) and 6413(b). 
2
‘‘(c) DEFINITIONS.—For purposes of this section— 
3
‘‘(1) APPLICABLE EMPLOYMENT TAXES.—The 
4
term ‘applicable employment taxes’ means the fol-
5
lowing: 
6
‘‘(A) The taxes imposed under section 
7
3111(b). 
8
‘‘(B) So much of the taxes imposed under 
9
section 3221(a) as are attributable to the rate 
10
in effect under section 3111(b). 
11
‘‘(2) ELIGIBLE EMPLOYER.— 
12
‘‘(A) IN GENERAL.—The term ‘eligible em-
13
ployer’ means any employer— 
14
‘‘(i) which was carrying on a trade or 
15
business during the calendar quarter for 
16
which the credit is determined under sub-
17
section (a), and 
18
‘‘(ii) with respect to any calendar 
19
quarter, for which— 
20
‘‘(I) the operation of the trade or 
21
business described in clause (i) is fully 
22
or partially suspended during the cal-
23
endar quarter due to orders from an 
24
appropriate governmental authority 
25

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limiting commerce, travel, or group 
1
meetings (for commercial, social, reli-
2
gious, or other purposes) due to the 
3
coronavirus disease 2019 (COVID– 
4
19), or 
5
‘‘(II) the gross receipts (within 
6
the meaning of section 448(c)) of such 
7
employer for such calendar quarter 
8
are less than 80 percent of the gross 
9
receipts of such employer for the same 
10
calendar quarter in calendar year 
11
2019. 
12
With respect to any employer for any cal-
13
endar quarter, if such employer was not in 
14
existence as of the beginning of the same 
15
calendar quarter in calendar year 2019, 
16
clause (ii)(II) shall be applied by sub-
17
stituting ‘2020’ for ‘2019’. 
18
‘‘(B) ELECTION
TO
USE
ALTERNATIVE 
19
QUARTER.—At the election of the employer— 
20
‘‘(i) subparagraph (A)(ii)(II) shall be 
21
applied— 
22
‘‘(I) by substituting ‘for the im-
23
mediately preceding calendar quarter’ 
24
for ‘for such calendar quarter’, and 
25

541 
•HR 1319 EH
‘‘(II) by substituting ‘the cor-
1
responding calendar quarter in cal-
2
endar year 2019’ for ‘the same cal-
3
endar quarter in calendar year 2019’, 
4
and 
5
‘‘(ii) the last sentence of subpara-
6
graph (A) shall be applied by substituting 
7
‘the corresponding calendar quarter in cal-
8
endar year 2019’ for ‘the same calendar 
9
quarter in calendar year 2019’. 
10
An election under this subparagraph shall be 
11
made at such time and in such manner as the 
12
Secretary shall prescribe. 
13
‘‘(C) TAX-EXEMPT
ORGANIZATIONS.—In 
14
the case of an organization which is described 
15
in section 501(c) and exempt from tax under 
16
section 501(a)— 
17
‘‘(i) clauses (i) and (ii)(I) of subpara-
18
graph (A) shall apply to all operations of 
19
such organization, and 
20
‘‘(ii) any reference in this section to 
21
gross receipts shall be treated as a ref-
22
erence to gross receipts within the meaning 
23
of section 6033. 
24
‘‘(3) QUALIFIED WAGES.— 
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542 
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‘‘(A) IN
GENERAL.—The term ‘qualified 
1
wages’ means— 
2
‘‘(i) in the case of an eligible employer 
3
for which the average number of full-time 
4
employees (within the meaning of section 
5
4980H) employed by such eligible employer 
6
during 2019 was greater than 500, wages 
7
paid by such eligible employer with respect 
8
to which an employee is not providing serv-
9
ices due to circumstances described in sub-
10
clause (I) or (II) of paragraph (2)(A)(ii), 
11
or 
12
‘‘(ii) in the case of an eligible em-
13
ployer for which the average number of 
14
full-time employees (within the meaning of 
15
section 4980H) employed by such eligible 
16
employer during 2019 was not greater 
17
than 500— 
18
‘‘(I) with respect to an eligible 
19
employer described in subclause (I) of 
20
paragraph (2)(A)(ii), wages paid by 
21
such eligible employer with respect to 
22
an employee during any period de-
23
scribed in such clause, or 
24

543 
•HR 1319 EH
‘‘(II) with respect to an eligible 
1
employer described in subclause (II) 
2
of such paragraph, wages paid by 
3
such eligible employer with respect to 
4
an employee during such quarter. 
5
‘‘(B) EXCEPTION.—The term ‘qualified 
6
wages’ shall not include any wages taken into 
7
account under sections 41, 45A, 45P, 45S, 51, 
8
1396, 3131, and 3132. 
9
‘‘(4) WAGES.— 
10
‘‘(A) IN
GENERAL.—The term ‘wages’ 
11
means wages (as defined in section 3121(a)) 
12
and compensation (as defined in section 
13
3231(e)). For purposes of the preceding sen-
14
tence, in the case of any organization or entity 
15
described in subsection (f)(2), wages as defined 
16
in section 3121(a) shall be determined without 
17
regard to paragraphs (5), (6), (7), (10), and 
18
(13) of section 3121(b) (except with respect to 
19
services performed in a penal institution by an 
20
inmate thereof). 
21
‘‘(B) ALLOWANCE FOR CERTAIN HEALTH 
22
PLAN EXPENSES.— 
23
‘‘(i) IN
GENERAL.—Such term shall 
24
include amounts paid by the eligible em-
25

544 
•HR 1319 EH
ployer to provide and maintain a group 
1
health 
plan 
(as 
defined 
in 
section 
2
5000(b)(1)), but only to the extent that 
3
such amounts are excluded from the gross 
4
income of employees by reason of section 
5
106(a). 
6
‘‘(ii) ALLOCATION RULES.—For pur-
7
poses of this section, amounts treated as 
8
wages under clause (i) shall be treated as 
9
paid with respect to any employee (and 
10
with respect to any period) to the extent 
11
that such amounts are properly allocable to 
12
such employee (and to such period) in such 
13
manner as the Secretary may prescribe. 
14
Except as otherwise provided by the Sec-
15
retary, such allocation shall be treated as 
16
properly made if made on the basis of 
17
being pro rata among periods of coverage. 
18
‘‘(5) OTHER TERMS.—Any term used in this 
19
section which is also used in this chapter or chapter 
20
22 shall have the same meaning as when used in 
21
such chapter. 
22
‘‘(d) AGGREGATION RULE.—All persons treated as a 
23
single employer under subsection (a) or (b) of section 52, 
24

545 
•HR 1319 EH
or subsection (m) or (o) of section 414, shall be treated 
1
as one employer for purposes of this section. 
2
‘‘(e) CERTAIN RULES TO APPLY.—For purposes of 
3
this section, rules similar to the rules of sections 51(i)(1) 
4
and 280C(a) shall apply. 
5
‘‘(f) CERTAIN GOVERNMENTAL EMPLOYERS.— 
6
‘‘(1) IN GENERAL.—This credit shall not apply 
7
to the Government of the United States, the govern-
8
ment of any State or political subdivision thereof, or 
9
any agency or instrumentality of any of the fore-
10
going. 
11
‘‘(2) EXCEPTION.—Paragraph (1) shall not 
12
apply to— 
13
‘‘(A) any organization described in section 
14
501(c)(1) and exempt from tax under section 
15
501(a), or 
16
‘‘(B) any entity described in paragraph (1) 
17
if— 
18
‘‘(i) such entity is a college or univer-
19
sity, or 
20
‘‘(ii) the principal purpose or function 
21
of such entity is providing medical or hos-
22
pital care. 
23
In the case of any entity described in subpara-
24
graph (B), such entity shall be treated as satis-
25

546 
•HR 1319 EH
fying 
the 
requirements 
of 
subsection 
1
(c)(2)(A)(i). 
2
‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES INTO 
3
ACCOUNT.— 
4
‘‘(1) IN GENERAL.—This section shall not apply 
5
to so much of the qualified wages paid by an eligible 
6
employer as such employer elects (at such time and 
7
in such manner as the Secretary may prescribe) to 
8
not take into account for purposes of this section. 
9
‘‘(2) APPLICATION WHERE CERTAIN LOANS NOT 
10
FORGIVEN.—The Secretary shall issue guidance pro-
11
viding that payroll costs paid during the covered pe-
12
riod shall not fail to be treated as qualified wages 
13
under this section by reason of paragraph (1) to the 
14
extent that— 
15
‘‘(A) a covered loan of the taxpayer under 
16
section 7(a)(37) of the Small Business Act is 
17
not forgiven by reason of a decision under sec-
18
tion 7(a)(37)(J) of such Act, or 
19
‘‘(B) a covered loan of the taxpayer under 
20
section 7A of the Small Business Act is not for-
21
given by reason of a decision under section 
22
7A(g) of such Act. 
23

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•HR 1319 EH
‘‘(h) THIRD PARTY PAYORS.—Any credit allowed 
1
under this section shall be treated as a credit described 
2
in section 3511(d)(2). 
3
‘‘(i) ADVANCE PAYMENTS.— 
4
‘‘(1) IN GENERAL.—Except as provided in para-
5
graph (2), no advance payment of the credit under 
6
subsection (a) shall be allowed. 
7
‘‘(2) ADVANCE PAYMENTS TO SMALL EMPLOY-
8
ERS.— 
9
‘‘(A) IN GENERAL.—Under rules provided 
10
by the Secretary, an eligible employer for which 
11
the average number of full-time employees 
12
(within the meaning of section 4980H) em-
13
ployed by such eligible employer during 2019 
14
was not greater than 500 may elect for any cal-
15
endar quarter to receive an advance payment of 
16
the credit under subsection (a) for such quarter 
17
in an amount not to exceed 70 percent of the 
18
average quarterly wages paid by the employer 
19
in calendar year 2019. 
20
‘‘(B) SPECIAL RULE FOR SEASONAL EM-
21
PLOYERS.—In the case of any employer who 
22
employs seasonal workers (as defined in section 
23
45R(d)(5)(B)), the employer may elect to sub-
24
stitute ‘the wages for the calendar quarter in 
25

548 
•HR 1319 EH
2019 which corresponds to the calendar quarter 
1
to which the election relates’ for ‘the average 
2
quarterly wages paid by the employer in cal-
3
endar year 2019’. 
4
‘‘(C) SPECIAL RULE FOR EMPLOYERS NOT 
5
IN EXISTENCE IN 2019.—In the case of any em-
6
ployer that was not in existence in 2019, sub-
7
paragraphs (A) and (B) shall each be applied 
8
by substituting ‘2020’ for ‘2019’ each place it 
9
appears. 
10
‘‘(3) RECONCILIATION
OF
CREDIT
WITH
AD-
11
VANCE PAYMENTS.— 
12
‘‘(A) IN GENERAL.—The amount of credit 
13
which would (but for this subsection) be allowed 
14
under this section shall be reduced (but not 
15
below zero) by the aggregate payment allowed 
16
to the taxpayer under paragraph (2). Any fail-
17
ure to so reduce the credit shall be treated as 
18
arising out of a mathematical or clerical error 
19
and assessed according to section 6213(b)(1). 
20
‘‘(B) EXCESS ADVANCE PAYMENTS.—If the 
21
advance payments to a taxpayer under para-
22
graph (2) for a calendar quarter exceed the 
23
credit allowed by this section (determined with-
24
out regard to subparagraph (A)), the tax im-
25

549 
•HR 1319 EH
posed under section 3111(b) or so much of the 
1
tax imposed under section 3221(a) as is attrib-
2
utable to the rate in effect under section 
3
3111(b) (whichever is applicable) for the cal-
4
endar quarter shall be increased by the amount 
5
of such excess. 
6
‘‘(j) TREATMENT OF DEPOSITS.—The Secretary shall 
7
waive any penalty under section 6656 for any failure to 
8
make a deposit of any applicable employment taxes if the 
9
Secretary determines that such failure was due to the rea-
10
sonable anticipation of the credit allowed under this sec-
11
tion. 
12
‘‘(k) EXTENSION OF LIMITATION ON ASSESSMENT.— 
13
Notwithstanding section 6501, the limitation on the time 
14
period for the assessment of any amount attributable to 
15
a credit claimed under this section shall not expire before 
16
the date that is 5 years after the later of— 
17
‘‘(1) the date on which the original return 
18
which includes the calendar quarter with respect to 
19
which such credit is determined is filed, or 
20
‘‘(2) the date on which such return is treated 
21
as filed under section 6501(b)(2). 
22
‘‘(l) REGULATIONS AND GUIDANCE.—The Secretary 
23
shall issue such forms, instructions, regulations, and guid-
24
ance as are necessary— 
25

550 
•HR 1319 EH
‘‘(1) to allow the advance payment of the credit 
1
under subsection (a) as provided in subsection (i)(2), 
2
subject to the limitations provided in this section, 
3
based on such information as the Secretary shall re-
4
quire, 
5
‘‘(2) with respect to the application of the cred-
6
it under subsection (a) to third party payors (includ-
7
ing professional employer organizations, certified 
8
professional employer organizations, or agents under 
9
section 3504), including regulations or guidance al-
10
lowing such payors to submit documentation nec-
11
essary to substantiate the eligible employer status of 
12
employers that use such payors, and 
13
‘‘(3) to prevent the avoidance of the purposes of 
14
the limitations under this section, including through 
15
the leaseback of employees. 
16
Any forms, instructions, regulations, or guidance de-
17
scribed in paragraph (2) shall require the customer to be 
18
responsible for the accounting of the credit and for any 
19
liability for improperly claimed credits and shall require 
20
the certified professional employer organization or other 
21
third party payor to accurately report such tax credits 
22
based on the information provided by the customer. 
23

551 
•HR 1319 EH
‘‘(m) APPLICATION.—This section shall only apply to 
1
wages paid after June 30, 2021, and before January 1, 
2
2022.’’. 
3
(b) REFUNDS.—Paragraph (2) of section 1324(b) of 
4
title 31, United States Code, is amended by inserting 
5
‘‘3134,’’ before ‘‘6428’’. 
6
(c) CLERICAL AMENDMENT.—The table of sections 
7
for subchapter D of chapter 21 of subtitle C of the Inter-
8
nal Revenue Code of 1986 is amended by adding at the 
9
end the following: 
10
‘‘Sec. 3134. Employee retention credit for employers subject to closure due to 
COVID–19.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
11
this section shall apply to calendar quarters beginning 
12
after June 30, 2021. 
13
PART 7—PREMIUM TAX CREDIT 
14
SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING 
15
PREMIUM ASSISTANCE FOR CONSUMERS. 
16
(a) IN GENERAL.—Section 36B(b)(3)(A) of the In-
17
ternal Revenue Code of 1986 is amended by adding at the 
18
end the following new clause: 
19
‘‘(iii) TEMPORARY PERCENTAGES FOR 
20
2021 AND 2022.—In the case of a taxable 
21
year beginning in 2021 or 2022— 
22
‘‘(I) clause (ii) shall not apply for 
23
purposes of adjusting premium per-
24

552 
•HR 1319 EH
centages under this subparagraph, 
1
and 
2
‘‘(II) the following table shall be 
3
applied in lieu of the table contained 
4
in clause (i): 
5
‘‘In the case of household 
income (expressed as 
a percent of poverty line) 
within the following income tier: 
The initial 
premium 
percentage is— 
The final 
premium 
percentage is— 
Up to 150.0 percent ...................................
0.0 
0.0
150.0 percent up to 200.0 percent .............
0.0 
2.0
200.0 percent up to 250.0 percent .............
2.0 
4.0
250.0 percent up to 300.0 percent .............
4.0 
6.0
300.0 percent up to 400.0 percent .............
6.0 
8.5
400.0 percent and higher ...........................
8.5 
8.5’’. 
(b) CONFORMING AMENDMENT.—Section 36B(c)(1) 
6
of the Internal Revenue Code of 1986 is amended by add-
7
ing at the end the following new subparagraph: 
8
‘‘(E) TEMPORARY
RULE
FOR 2021 AND 
9
2022.—In the case of a taxable year beginning 
10
in 2021 or 2022, subparagraph (A) shall be ap-
11
plied without regard to ‘but does not exceed 
12
400 percent’.’’. 
13
(c) EFFECTIVE DATE.—The amendments made by 
14
this section shall apply to taxable years beginning after 
15
December 31, 2020. 
16

553 
•HR 1319 EH
SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS 
1
ON RECONCILIATION OF TAX CREDITS FOR 
2
COVERAGE UNDER A QUALIFIED HEALTH 
3
PLAN WITH ADVANCE PAYMENTS OF SUCH 
4
CREDIT. 
5
(a) IN GENERAL.—Section 36B(f)(2)(B) of the Inter-
6
nal Revenue Code of 1986 is amended by adding at the 
7
end the following new clause: 
8
‘‘(iii) TEMPORARY MODIFICATION OF 
9
LIMITATION ON INCREASE.—In the case of 
10
any taxable year beginning in 2020, for 
11
any taxpayer who files for such taxable 
12
year an income tax return reconciling any 
13
advance payment of the credit under this 
14
section, the Secretary shall treat subpara-
15
graph (A) as not applying.’’. 
16
(b) EFFECTIVE DATE.—The amendment made by 
17
this section shall apply to taxable years beginning after 
18
December 31, 2019. 
19
SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE 
20
OF 
INDIVIDUALS 
RECEIVING 
UNEMPLOY-
21
MENT COMPENSATION DURING 2021. 
22
(a) IN GENERAL.—Section 36B of the Internal Rev-
23
enue Code of 1986 is amended by redesignating subsection 
24
(g) as subsection (h) and by inserting after subsection (f) 
25
the following new subsection: 
26

554 
•HR 1319 EH
‘‘(g) SPECIAL RULE FOR INDIVIDUALS WHO RE-
1
CEIVE UNEMPLOYMENT COMPENSATION DURING 2021.— 
2
‘‘(1) IN GENERAL.—For purposes of this sec-
3
tion, in the case of a taxpayer who has received, or 
4
has been approved to receive, unemployment com-
5
pensation for any week beginning during 2021, for 
6
the taxable year in which such week begins— 
7
‘‘(A) such taxpayer shall be treated as an 
8
applicable taxpayer, and 
9
‘‘(B) there shall not be taken into account 
10
any household income of the taxpayer in excess 
11
of 133 percent of the poverty line for a family 
12
of the size involved. 
13
‘‘(2) UNEMPLOYMENT
COMPENSATION.—For 
14
purposes of this subsection, the term ‘unemployment 
15
compensation’ has the meaning given such term in 
16
section 85(b). 
17
‘‘(3) EVIDENCE
OF
UNEMPLOYMENT
COM-
18
PENSATION.—For purposes of this subsection, a tax-
19
payer shall not be treated as having received (or 
20
been approved to receive) unemployment compensa-
21
tion for any week unless such taxpayer provides self- 
22
attestation of, and such documentation as the Sec-
23
retary shall prescribe which demonstrates, such re-
24
ceipt or approval. 
25

555 
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‘‘(4) CLARIFICATION OF RULES REMAINING AP-
1
PLICABLE.— 
2
‘‘(A) JOINT
RETURN
REQUIREMENT.— 
3
Paragraph (1)(A) shall not affect the applica-
4
tion of subsection (c)(1)(C). 
5
‘‘(B) 
HOUSEHOLD
INCOME
AND 
6
AFFORDABILLITY.—Paragraph (1)(B) shall not 
7
apply to any determination of household income 
8
for purposes of paragraph (2)(C)(i)(II) or 
9
(4)(C)(ii) of subsection (c)’’. 
10
(b) EFFECTIVE DATE.—The amendments made by 
11
this section shall apply to taxable years beginning after 
12
December 31, 2020. 
13
PART 8—MISCELLANEOUS PROVISIONS 
14
SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, 
15
ETC. ON WORLDWIDE BASIS. 
16
(a) IN GENERAL.—Section 864 of the Internal Rev-
17
enue Code of 1986 is amended by striking subsection (f). 
18
(b) EFFECTIVE DATE.—The amendment made by 
19
this section shall apply to taxable years beginning after 
20
December 31, 2020. 
21
SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES. 
22
For purposes of the Internal Revenue Code of 
23
1986— 
24

556 
•HR 1319 EH
(1) amounts received from the Administrator of 
1
the Small Business Administration in the form of a 
2
Targeted EIDL Advance shall not be included in the 
3
gross income of the person that receives such 
4
amounts, 
5
(2) no deduction shall be denied, no tax at-
6
tribute shall be reduced, and no basis increase shall 
7
be denied, by reason of the exclusion from gross in-
8
come provided by paragraph (1), and 
9
(3) in the case of a partnership or S corpora-
10
tion that receives such amounts— 
11
(A) any amount excluded from income by 
12
reason of paragraph (1) shall be treated as tax 
13
exempt income for purposes of sections 705 and 
14
1366 of the Internal Revenue Code of 1986, 
15
and 
16
(B) the Secretary of the Treasury (or the 
17
Secretary’s delegate) shall prescribe rules for 
18
determining a partner’s distributive share of 
19
any amount described in subparagraph (A) for 
20
purposes of section 705 of the Internal Revenue 
21
Code of 1986. 
22

557 
•HR 1319 EH
SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZA-
1
TION GRANTS. 
2
For purposes of the Internal Revenue Code of 
3
1986— 
4
(1) amounts received from the Administrator of 
5
the Small Business Administration in the form of a 
6
Restaurant Revitalization Grant shall not be in-
7
cluded in the gross income of the person that re-
8
ceives such amounts, 
9
(2) no deduction shall be denied, no tax at-
10
tribute shall be reduced, and no basis increase shall 
11
be denied, by reason of the exclusion from gross in-
12
come provided by paragraph (1), and 
13
(3) in the case of a partnership or S corpora-
14
tion that receives such amounts— 
15
(A) except as otherwise provided by the 
16
Secretary of the Treasury (or the Secretary’s 
17
delegate), any amount excluded from income by 
18
reason of paragraph (1) shall be treated as tax 
19
exempt income for purposes of sections 705 and 
20
1366 of the Internal Revenue Code of 1986, 
21
and 
22
(B) the Secretary of the Treasury (or the 
23
Secretary’s delegate) shall prescribe rules for 
24
determining a partner’s distributive share of 
25
any amount described in subparagraph (A) for 
26

558 
•HR 1319 EH
purposes of section 705 of the Internal Revenue 
1
Code of 1986. 
2
SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORT-
3
ING OF THIRD PARTY NETWORK TRANS-
4
ACTIONS. 
5
(a) IN GENERAL.—Section 6050W(e) of the Internal 
6
Revenue Code of 1986 is amended to read as follows: 
7
‘‘(e) DE MINIMIS EXCEPTION FOR THIRD PARTY 
8
SETTLEMENT ORGANIZATIONS.—A third party settlement 
9
organization shall not be required to report any informa-
10
tion under subsection (a) with respect to third party net-
11
work transactions of any participating payee if the amount 
12
which would otherwise be reported under subsection (a)(2) 
13
with respect to such transactions does not exceed $600.’’. 
14
(b) CLARIFICATION THAT REPORTING IS NOT RE-
15
QUIRED ON TRANSACTIONS WHICH ARE NOT FOR GOODS 
16
OR SERVICES.—Section 6050W(c)(3) of such Code is 
17
amended 
by 
inserting 
‘‘described 
in 
subsection 
18
(d)(3)(A)(iii)’’ after ‘‘any transaction’’. 
19
(c) EFFECTIVE DATE.— 
20
(1) IN
GENERAL.—The amendment made by 
21
subsection (a) shall apply to returns for calendar 
22
years beginning after December 31, 2021. 
23

559 
•HR 1319 EH
(2) CLARIFICATION.—The amendment made by 
1
subsection (b) shall apply to transactions after the 
2
date of the enactment of this Act. 
3
Subtitle H—Pensions 
4
SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTI-
5
EMPLOYER PLANS AS IN ENDANGERED, CRIT-
6
ICAL, OR CRITICAL AND DECLINING STATUS. 
7
(a) IN GENERAL.—Notwithstanding the actuarial 
8
certification under section 305(b)(3) of the Employee Re-
9
tirement Income Security Act of 1974 and section 
10
432(b)(3) of the Internal Revenue Code of 1986, if a plan 
11
sponsor of a multiemployer plan elects the application of 
12
this section, then, for purposes of section 305 of such Act 
13
and section 432 of such Code— 
14
(1) the status of the plan for its first plan year 
15
beginning during the period beginning on March 1, 
16
2020, and ending on February 28, 2021, or the next 
17
succeeding plan year (as designated by the plan 
18
sponsor in such election), shall be the same as the 
19
status of such plan under such sections for the plan 
20
year preceding such designated plan year, and 
21
(2) in the case of a plan which was in endan-
22
gered or critical status for the plan year preceding 
23
the designated plan year described in paragraph (1), 
24
the plan shall not be required to update its plan or 
25

560 
•HR 1319 EH
schedules under section 305(c)(6) of such Act and 
1
section 
432(c)(6) 
of 
such 
Code, 
or 
section 
2
305(e)(3)(B) of such Act and section 432(e)(3)(B) 
3
of such Code, whichever is applicable, until the plan 
4
year following the designated plan year described in 
5
paragraph (1). 
6
(b) EXCEPTION
FOR PLANS BECOMING CRITICAL 
7
DURING ELECTION.—If— 
8
(1) an election was made under subsection (a) 
9
with respect to a multiemployer plan, and 
10
(2) such plan has, without regard to such elec-
11
tion, been certified by the plan actuary under section 
12
305(b)(3) of the Employee Retirement Income Secu-
13
rity Act of 1974 and section 432(b)(3) of the Inter-
14
nal Revenue Code of 1986 to be in critical status for 
15
the designated plan year described in subsection 
16
(a)(1), then such plan shall be treated as a plan in 
17
critical status for such plan year for purposes of ap-
18
plying section 4971(g)(1)(A) of such Code, section 
19
302(b)(3) of such Act (without regard to the second 
20
sentence thereof), and section 412(b)(3) of such 
21
Code (without regard to the second sentence there-
22
of). 
23
(c) ELECTION AND NOTICE.— 
24

561 
•HR 1319 EH
(1) ELECTION.—An election under subsection 
1
(a)— 
2
(A) shall be made at such time and in such 
3
manner as the Secretary of the Treasury or the 
4
Secretary’s delegate may prescribe and, once 
5
made, may be revoked only with the consent of 
6
the Secretary, and 
7
(B) if made— 
8
(i) before the date the annual certifi-
9
cation is submitted to the Secretary or the 
10
Secretary’s 
delegate 
under 
section 
11
305(b)(3) 
of 
such 
Act 
and 
section 
12
432(b)(3) of such Code, shall be included 
13
with such annual certification, and 
14
(ii) after such date, shall be submitted 
15
to the Secretary or the Secretary’s delegate 
16
not later than 30 days after the date of the 
17
election. 
18
(2) NOTICE TO PARTICIPANTS.— 
19
(A) IN
GENERAL.—Notwithstanding sec-
20
tion 305(b)(3)(D) of the Employee Retirement 
21
Income Security Act of 1974 and section 
22
432(b)(3)(D) of the Internal Revenue Code of 
23
1986, if, by reason of an election made under 
24

562 
•HR 1319 EH
subsection (a), the plan is in neither endan-
1
gered nor critical status— 
2
(i) the plan sponsor of a multiem-
3
ployer plan shall not be required to provide 
4
notice under such sections, and 
5
(ii) the plan sponsor shall provide to 
6
the participants and beneficiaries, the bar-
7
gaining parties, the Pension Benefit Guar-
8
anty Corporation, and the Secretary of 
9
Labor a notice of the election under sub-
10
section (a) and such other information as 
11
the Secretary of the Treasury (in consulta-
12
tion with the Secretary of Labor) may re-
13
quire— 
14
(I) if the election is made before 
15
the date the annual certification is 
16
submitted to the Secretary or the Sec-
17
retary’s 
delegate 
under 
section 
18
305(b)(3) of such Act and section 
19
432(b)(3) of such Code, not later than 
20
30 days after the date of the certifi-
21
cation, and 
22
(II) if the election is made after 
23
such date, not later than 30 days 
24
after the date of the election. 
25

563 
•HR 1319 EH
(B) NOTICE OF ENDANGERED STATUS.— 
1
Notwithstanding section 305(b)(3)(D) of such 
2
Act and section 432(b)(3)(D) of such Code, if 
3
the plan is certified to be in critical status for 
4
any plan year but is in endangered status by 
5
reason of an election made under subsection 
6
(a), the notice provided under such sections 
7
shall be the notice which would have been pro-
8
vided if the plan had been certified to be in en-
9
dangered status. 
10
SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IM-
11
PROVEMENT AND REHABILITATION PERIODS 
12
FOR MULTIEMPLOYER PENSION PLANS IN 
13
CRITICAL AND ENDANGERED STATUS FOR 
14
2020 OR 2021. 
15
(a) IN GENERAL.—If the plan sponsor of a multiem-
16
ployer plan which is in endangered or critical status for 
17
a plan year beginning in 2020 or 2021 (determined after 
18
application of section 9701) elects the application of this 
19
section, then, for purposes of section 305 of the Employee 
20
Retirement Income Security Act of 1974 and section 432 
21
of the Internal Revenue Code of 1986, the plan’s funding 
22
improvement period or rehabilitation period, whichever is 
23
applicable, shall be extended by 5 years. 
24

564 
•HR 1319 EH
(b) DEFINITIONS AND SPECIAL RULES.—For pur-
1
poses of this section— 
2
(1) ELECTION.—An election under this section 
3
shall be made at such time, and in such manner and 
4
form, as (in consultation with the Secretary of 
5
Labor) the Secretary of the Treasury or the Sec-
6
retary’s delegate may prescribe. 
7
(2) DEFINITIONS.—Any term which is used in 
8
this section which is also used in section 305 of the 
9
Employee Retirement Income Security Act of 1974 
10
and section 432 of the Internal Revenue Code of 
11
1986 shall have the same meaning as when used in 
12
such sections. 
13
(c) EFFECTIVE DATE.—This section shall apply to 
14
plan years beginning after December 31, 2019. 
15
SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD AC-
16
COUNT RULES. 
17
(a) ADJUSTMENTS.— 
18
(1) AMENDMENT TO EMPLOYEE RETIREMENT 
19
INCOME SECURITY ACT OF 1974.—Section 304(b)(8) 
20
of the Employee Retirement Income Security Act of 
21
1974 (29 U.S.C. 1084(b)) is amended by adding at 
22
the end the following new subparagraph: 
23
‘‘(F) RELIEF FOR 2020 AND 2021.—A mul-
24
tiemployer plan with respect to which the sol-
25

565 
•HR 1319 EH
vency test under subparagraph (C) is met as of 
1
February 29, 2020, may elect to apply this 
2
paragraph (without regard to whether such plan 
3
previously elected the application of this para-
4
graph)— 
5
‘‘(i) by substituting ‘February 29, 
6
2020’ for ‘August 31, 2008’ each place it 
7
appears in subparagraphs (A)(i), (B)(i)(I), 
8
and (B)(i)(II), 
9
‘‘(ii) by inserting ‘and other losses re-
10
lated 
to 
the 
virus 
SARS–CoV–2 
or 
11
coronavirus disease 2019 (COVID–19) (in-
12
cluding experience losses related to reduc-
13
tions in contributions, reductions in em-
14
ployment, and deviations from anticipated 
15
retirement rates, as determined by the plan 
16
sponsor)’ after ‘net investment losses’ in 
17
subparagraph (A)(i), and 
18
‘‘(iii) by substituting ‘this subpara-
19
graph or subparagraph (A)’ for ‘this sub-
20
paragraph and subparagraph (A) both’ in 
21
subparagraph (B)(iii). 
22
The preceding sentence shall not apply to a 
23
plan to which special financial assistance is 
24
granted under section 4262. For purposes of 
25

566 
•HR 1319 EH
the application of this subparagraph, the Sec-
1
retary of the Treasury shall rely on the plan 
2
sponsor’s calculations of plan losses unless such 
3
calculations are clearly erroneous.’’. 
4
(2) AMENDMENT TO INTERNAL REVENUE CODE 
5
OF 1986.—Section 431(b)(8) of the Internal Revenue 
6
Code of 1986 is amended by adding at the end the 
7
following new subparagraph: 
8
‘‘(F) RELIEF FOR 2020 AND 2021.—A mul-
9
tiemployer plan with respect to which the sol-
10
vency test under subparagraph (C) is met as of 
11
February 29, 2020, may elect to apply this 
12
paragraph (without regard to whether such plan 
13
previously elected the application of this para-
14
graph)— 
15
‘‘(i) by substituting ‘February 29, 
16
2020’ for ‘August 31, 2008’ each place it 
17
appears in subparagraphs (A)(i), (B)(i)(I), 
18
and (B)(i)(II), 
19
‘‘(ii) by inserting ‘and other losses re-
20
lated 
to 
the 
virus 
SARS–CoV–2 
or 
21
coronavirus disease 2019 (COVID–19) (in-
22
cluding experience losses related to reduc-
23
tions in contributions, reductions in em-
24
ployment, and deviations from anticipated 
25

567 
•HR 1319 EH
retirement rates, as determined by the plan 
1
sponsor)’ after ‘net investment losses’ in 
2
subparagraph (A)(i), and 
3
‘‘(iii) by substituting ‘this subpara-
4
graph or subparagraph (A)’ for ‘this sub-
5
paragraph and subparagraph (A) both’ in 
6
subparagraph (B)(iii). 
7
The preceding sentence shall not apply to a 
8
plan to which special financial assistance is 
9
granted under section 4262 of the Employee 
10
Retirement Income Security Act of 1974. For 
11
purposes of the application of this subpara-
12
graph, the Secretary shall rely on the plan 
13
sponsor’s calculations of plan losses unless such 
14
calculations are clearly erroneous.’’. 
15
(b) EFFECTIVE DATES.— 
16
(1) IN GENERAL.—The amendments made by 
17
this section shall take effect as of the first day of 
18
the first plan year ending on or after February 29, 
19
2020, except that any election a plan makes pursu-
20
ant to this section that affects the plan’s funding 
21
standard account for the first plan year beginning 
22
after February 29, 2020, shall be disregarded for 
23
purposes of applying the provisions of section 305 of 
24
the Employee Retirement Income Security Act of 
25

568 
•HR 1319 EH
1974 and section 432 of the Internal Revenue Code 
1
of 1986 to such plan year. 
2
(2) RESTRICTIONS ON BENEFIT INCREASES.— 
3
Notwithstanding paragraph (1), the restrictions on 
4
plan amendments increasing benefits in sections 
5
304(b)(8)(D) of such Act and 431(b)(8)(D) of such 
6
Code, as applied by the amendments made by this 
7
section, shall take effect on the date of enactment of 
8
this Act. 
9
SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR 
10
FINANCIALLY TROUBLED MULTIEMPLOYER 
11
PLANS. 
12
(a) APPROPRIATION.—Section 4005 of the Employee 
13
Retirement Income Security Act of 1974 (29 U.S.C. 1305) 
14
is amended by adding at the end the following: 
15
‘‘(i)(1) An eighth fund shall be established for special 
16
financial assistance to multiemployer pension plans, as 
17
provided under section 4262, and to pay for necessary ad-
18
ministrative and operating expenses of the corporation re-
19
lating to such assistance. 
20
‘‘(2) There is appropriated from the general fund 
21
such amounts as are necessary for the costs of providing 
22
financial assistance under section 4262 and necessary ad-
23
ministrative and operating expenses of the corporation. 
24
The eighth fund established under this subsection shall be 
25

569 
•HR 1319 EH
credited with amounts from time to time as the Secretary 
1
of the Treasury, in conjunction with the Director of the 
2
Pension Benefit Guaranty Corporation, determines appro-
3
priate, from the general fund of the Treasury, but in no 
4
case shall such transfers occur after September 30, 
5
2030.’’. 
6
(b) FINANCIAL ASSISTANCE AUTHORITY.—The Em-
7
ployee Retirement Income Security Act of 1974 is amend-
8
ed by inserting after section 4261 of such Act (29 U.S.C. 
9
1431) the following: 
10
‘‘SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE COR-
11
PORATION. 
12
‘‘(a) SPECIAL FINANCIAL ASSISTANCE.— 
13
‘‘(1) IN GENERAL.—The corporation shall pro-
14
vide special financial assistance to an eligible multi-
15
employer plan under this section, upon the applica-
16
tion of a plan sponsor of such a plan for such assist-
17
ance. 
18
‘‘(2) INAPPLICABILITY OF CERTAIN REPAYMENT 
19
OBLIGATION.—A plan receiving special financial as-
20
sistance pursuant to this section shall not be subject 
21
to repayment obligations with respect to such special 
22
financial assistance. 
23
‘‘(b) ELIGIBLE MULTIEMPLOYER PLANS.— 
24

570 
•HR 1319 EH
‘‘(1) IN GENERAL.—For purposes of this sec-
1
tion, a multiemployer plan is an eligible multiem-
2
ployer plan if— 
3
‘‘(A) the plan is in critical and declining 
4
status 
(within 
the 
meaning 
of 
section 
5
305(b)(6)) in any plan year beginning in 2020 
6
through 2022; 
7
‘‘(B) a suspension of benefits has been ap-
8
proved with respect to the plan under section 
9
305(e)(9) as of the date of the enactment of 
10
this section; 
11
‘‘(C) in any plan year beginning in 2020 
12
through 2022, the plan is certified by the plan 
13
actuary to be in critical status (within the 
14
meaning of section 305(b)(2)), has a modified 
15
funded percentage of less than 40 percent, and 
16
has a ratio of active to inactive participants 
17
which is less than 2 to 3; or 
18
‘‘(D) the plan became insolvent for pur-
19
poses of section 418E of the Internal Revenue 
20
Code of 1986 after December 16, 2014, and 
21
has remained so insolvent and has not been ter-
22
minated as of the date of enactment of this sec-
23
tion. 
24

571 
•HR 1319 EH
‘‘(2) MODIFIED
FUNDED
PERCENTAGE.—For 
1
purposes of paragraph (1)(C), the term ‘modified 
2
funded percentage’ means the percentage equal to a 
3
fraction the numerator of which is current value of 
4
plan assets (as defined in section 3(26) of such Act) 
5
and the denominator of which is current liabilities 
6
(as defined in section 431(c)(6)(D) of such Code and 
7
section 304(c)(6)(D) of such Act). 
8
‘‘(c) APPLICATIONS FOR SPECIAL FINANCIAL ASSIST-
9
ANCE.—Within 120 days of the date of enactment of this 
10
section, the corporation shall issue regulations or guidance 
11
setting forth requirements for special financial assistance 
12
applications under this section. In such regulations or 
13
guidance, the corporation shall— 
14
‘‘(1) limit the materials required for a special 
15
financial assistance application to the minimum nec-
16
essary to make a determination on the application; 
17
‘‘(2) specify effective dates for transfers of spe-
18
cial financial assistance following approval of an ap-
19
plication, based on the effective date of the sup-
20
porting actuarial analysis and the date on which the 
21
application is submitted; and 
22
‘‘(3) provide for an alternate application for 
23
special financial assistance under this section, which 
24
may be used by a plan that has been approved for 
25

572 
•HR 1319 EH
a partition under section 4233 before the date of en-
1
actment of this section. 
2
‘‘(d) TEMPORARY PRIORITY CONSIDERATION OF AP-
3
PLICATIONS.— 
4
‘‘(1) IN GENERAL.—The corporation may speci-
5
fy in regulations or guidance under subsection (c) 
6
that, during a period no longer than the first 2 
7
years following the date of enactment of this section, 
8
applications may not be filed by an eligible multiem-
9
ployer plan unless— 
10
‘‘(A) the eligible multiemployer plan is in-
11
solvent or is likely to become insolvent within 5 
12
years of the date of enactment of this section; 
13
‘‘(B) the corporation projects the eligible 
14
multiemployer plan to have a present value of 
15
financial assistance payments under section 
16
4261 that exceeds $1,000,000,000 if the special 
17
financial assistance is not ordered; 
18
‘‘(C) the eligible multiemployer plan has 
19
implemented benefit suspensions under section 
20
305(e)(9) as of the date of the enactment of 
21
this section; or 
22
‘‘(D) the corporation determines it appro-
23
priate based on other similar circumstances. 
24
‘‘(e) ACTUARIAL ASSUMPTIONS.— 
25

573 
•HR 1319 EH
‘‘(1) ELIGIBILITY.—For purposes of deter-
1
mining eligibility for special financial assistance, the 
2
corporation shall accept assumptions incorporated in 
3
a multiemployer plan’s determination that it is in 
4
critical status or critical and declining status (within 
5
the meaning of section 305(b)) for certifications of 
6
plan status completed before January 1, 2021, un-
7
less such assumptions are clearly erroneous. For cer-
8
tifications of plan status completed after December 
9
31, 2020, a plan shall determine whether it is in 
10
critical or critical and declining status for purposes 
11
of eligibility for special financial assistance by using 
12
the assumptions that the plan used in its most re-
13
cently completed certification of plan status before 
14
January 1, 2021, unless such assumptions (exclud-
15
ing the plan’s interest rate) are unreasonable. 
16
‘‘(2) AMOUNT OF FINANCIAL ASSISTANCE.—In 
17
determining the amount of special financial assist-
18
ance in its application, an eligible multiemployer 
19
plan shall— 
20
‘‘(A) use the interest rate used by the plan 
21
in its most recently completed certification of 
22
plan status before January 1, 2021, provided 
23
that such interest rate may not exceed the in-
24
terest rate limit; and 
25

574 
•HR 1319 EH
‘‘(B) for other assumptions, use the as-
1
sumptions that the plan used in its most re-
2
cently completed certification of plan status be-
3
fore January 1, 2021, unless such assumptions 
4
are unreasonable. 
5
‘‘(3) INTEREST RATE.—The interest rate limit 
6
for purposes of this subsection is the rate specified 
7
in section 303(h)(2)(C)(iii) (disregarding modifica-
8
tions made under clause (iv) of such section) for the 
9
month in which the application for special financial 
10
assistance is filed by the eligible multiemployer plan 
11
or the 3 preceding months, with such specified rate 
12
increased by 200 basis points. 
13
‘‘(4) CHANGES IN ASSUMPTIONS.—If a plan de-
14
termines that use of one or more prior assumptions 
15
is unreasonable, the plan may propose in its applica-
16
tion to change such assumptions, provided that the 
17
plan discloses such changes in its application and 
18
describes why such assumptions are no longer rea-
19
sonable. The corporation shall accept such changed 
20
assumptions unless it determines the changes are 
21
unreasonable, individually or in the aggregate. The 
22
plan may not propose a change to the interest rate 
23
otherwise required under this subsection for eligi-
24
bility or financial assistance amount. 
25

575 
•HR 1319 EH
‘‘(f) APPLICATION DEADLINE.—Any application by a 
1
plan for special financial assistance under this section 
2
shall be submitted to the corporation (and, in the case of 
3
a plan to which section 432(k)(1)(D) of the Internal Rev-
4
enue Code of 1986 applies, to the Secretary of the Treas-
5
ury) no later than December 31, 2025, and any revised 
6
application for special financial assistance shall be sub-
7
mitted no later than December 31, 2026. 
8
‘‘(g) DETERMINATIONS ON APPLICATIONS.—A plan’s 
9
application for special financial assistance under this sec-
10
tion that is timely filed in accordance with the regulations 
11
or guidance issued under subsection (c) shall be deemed 
12
approved unless the corporation notifies the plan within 
13
120 days of the filing of the application that the applica-
14
tion is incomplete, any proposed change or assumption is 
15
unreasonable, or the plan is not eligible under this section. 
16
Such notice shall specify the reasons the plan is ineligible 
17
for special financial assistance, any proposed change or 
18
assumption is unreasonable, or information is needed to 
19
complete the application. If a plan is denied assistance 
20
under this subsection, the plan may submit a revised ap-
21
plication under this section. Any revised application for 
22
special financial assistance submitted by a plan shall be 
23
deemed approved unless the corporation notifies the plan 
24
within 120 days of the filing of the revised application that 
25

576 
•HR 1319 EH
the application is incomplete, any proposed change or as-
1
sumption is unreasonable, or the plan is not eligible under 
2
this section. Special financial assistance issued by the cor-
3
poration shall be effective on a date determined by the 
4
corporation, but no later than 1 year after a plan’s special 
5
financial assistance application is approved by the cor-
6
poration or deemed approved. The corporation shall not 
7
pay any special financial assistance after September 30, 
8
2030. 
9
‘‘(h) MANNER OF PAYMENT.—The payment made by 
10
the corporation to an eligible multiemployer plan under 
11
this section shall be made as a single, lump sum payment. 
12
‘‘(i) AMOUNT AND MANNER OF SPECIAL FINANCIAL 
13
ASSISTANCE.— 
14
‘‘(1) IN GENERAL.—Special financial assistance 
15
under this section shall be a transfer of funds in the 
16
amount necessary as demonstrated by the plan spon-
17
sor on the application for such special financial as-
18
sistance, in accordance with the requirements de-
19
scribed in subsection (j). Special financial assistance 
20
shall be paid to such plan as soon as practicable 
21
upon approval of the application by the corporation. 
22
‘‘(2) NO
CAP.—Special financial assistance 
23
granted by the corporation under this section shall 
24
not be capped by the guarantee under 4022A. 
25

577 
•HR 1319 EH
‘‘(j) DETERMINATION OF AMOUNT OF SPECIAL FI-
1
NANCIAL ASSISTANCE.— 
2
‘‘(1) IN
GENERAL.—The amount of financial 
3
assistance provided to a multiemployer plan eligible 
4
for financial assistance under this section shall be 
5
such amount required for the plan to pay all benefits 
6
due during the period beginning on the date of pay-
7
ment of the special financial assistance payment 
8
under this section and ending on the last day of the 
9
plan year ending in 2051, with no reduction in a 
10
participant’s or beneficiary’s accrued benefit as of 
11
the date of enactment of this section, except to the 
12
extent of a reduction in accordance with section 
13
305(e)(8) adopted prior to the plan’s application for 
14
special financial assistance under this section, and 
15
taking into account the reinstatement of benefits re-
16
quired under subsection (k). 
17
‘‘(2) PROJECTIONS.—The funding projections 
18
for purposes of this section shall be performed on a 
19
deterministic basis. 
20
‘‘(k) REINSTATEMENT OF SUSPENDED BENEFITS.— 
21
The Secretary, in coordination with the Secretary of the 
22
Treasury, shall ensure that an eligible multiemployer plan 
23
that receives special financial assistance under this sec-
24
tion— 
25

578 
•HR 1319 EH
‘‘(1) reinstates any benefits that were sus-
1
pended under section 305(e)(9) or section 4245(a) 
2
in accordance with guidance issued by the Secretary 
3
of the Treasury pursuant to section 432(k)(1)(B) of 
4
the Internal Revenue Code of 1986, effective as of 
5
the first month in which the effective date for the 
6
special financial assistance occurs, for participants 
7
and beneficiaries as of such month; and 
8
‘‘(2) provides payments equal to the amount of 
9
benefits 
previously 
suspended 
under 
section 
10
305(e)(9) or 4245(a) to any participants or bene-
11
ficiaries in pay status as of the effective date of the 
12
special financial assistance, payable, as determined 
13
by the eligible multiemployer plan— 
14
‘‘(A) as a lump sum within 3 months of 
15
such effective date; or 
16
‘‘(B) in equal monthly installments over a 
17
period of 5 years, commencing within 3 months 
18
of such effective date, with no adjustment for 
19
interest. 
20
‘‘(l) WITHDRAWAL LIABILITY.—An employer’s with-
21
drawal liability for purposes of this title shall be calculated 
22
without taking into account special financial assistance re-
23
ceived under this section until the plan year beginning 15 
24

579 
•HR 1319 EH
calendar years after the effective date of the special finan-
1
cial assistance. 
2
‘‘(m) REQUIRED DISCLOSURE.—An eligible plan that 
3
receives special financial assistance under this section 
4
shall provide to the corporation, the Secretary of the 
5
Treasury, each employer that has an obligation to con-
6
tribute to such plan, and each labor organization rep-
7
resenting participants employed by such employer, an esti-
8
mate of the employer’s share of the plan’s unfunded vested 
9
benefits as of the end of each plan year ending after the 
10
date of enactment of this section, as determined after tak-
11
ing into account any special financial assistance received 
12
under this section. Such disclosure shall include a state-
13
ment that, due to the special financial assistance provided 
14
under this section, the plan will have sufficient resources 
15
to pay 100 percent of the plan’s benefit obligations until 
16
the last day of the plan year ending in 2051. 
17
‘‘(n) RESTRICTIONS ON THE USE OF SPECIAL FI-
18
NANCIAL ASSISTANCE.—Special financial assistance re-
19
ceived under this section and any earnings thereon may 
20
be used by an eligible multiemployer plan to make benefit 
21
payments and pay plan expenses. Special financial assist-
22
ance and any earnings on such assistance shall be seg-
23
regated from other plan assets. Special financial assist-
24

580 
•HR 1319 EH
ance shall be invested by plans in investment-grade bonds 
1
or other investments as permitted by the corporation. 
2
‘‘(o) CONDITIONS ON PLANS RECEIVING SPECIAL FI-
3
NANCIAL ASSISTANCE.— 
4
‘‘(1) IN
GENERAL.—The corporation, in con-
5
sultation with the Secretary of the Treasury, may 
6
impose, by regulation, reasonable conditions on an 
7
eligible multiemployer plan that receives special fi-
8
nancial assistance relating to increases in future ac-
9
crual rates and any retroactive benefit improve-
10
ments, allocation of plan assets, reductions in em-
11
ployer contribution rates, diversion of contributions 
12
to, and allocation of expenses to, other benefit plans, 
13
and withdrawal liability. 
14
‘‘(2) LIMITATION.—The corporation shall not 
15
impose conditions on an eligible multiemployer plan 
16
as a condition of, or following receipt of, special fi-
17
nancial assistance under this section relating to— 
18
‘‘(A) any prospective reduction in plan 
19
benefits (including benefits that may be ad-
20
justed pursuant to section 305(e)(8)); 
21
‘‘(B) plan governance, including selection 
22
of, removal of, and terms of contracts with, 
23
trustees, actuaries, investment managers, and 
24
other service providers; or 
25

581 
•HR 1319 EH
‘‘(C) any funding rules relating to the plan 
1
receiving special financial assistance under this 
2
section. 
3
‘‘(3) PAYMENT
OF
PREMIUMS.—An eligible 
4
multiemployer plan receiving special financial assist-
5
ance under this section shall continue to pay all pre-
6
miums due under section 4007 for participants and 
7
beneficiaries in the plan. 
8
‘‘(4) ASSISTANCE NOT CONSIDERED FOR CER-
9
TAIN
PURPOSES.—An eligible multiemployer plan 
10
that receives special financial assistance shall be 
11
deemed to be in critical status within the meaning 
12
of section 305(b)(2) until the last plan year ending 
13
in 2051. 
14
‘‘(5) INSOLVENT PLANS.—An eligible multiem-
15
ployer plan receiving special financial assistance 
16
under this section that subsequently becomes insol-
17
vent will be subject to the current rules and guar-
18
antee for insolvent plans. 
19
‘‘(6) INELIGIBILITY FOR OTHER ASSISTANCE.— 
20
An eligible multiemployer plan that receives special 
21
financial assistance under this section is not eligible 
22
to apply for a new suspension of benefits under sec-
23
tion 305(e)(9)(G). 
24

582 
•HR 1319 EH
‘‘(p) COORDINATION WITH SECRETARY
OF
THE 
1
TREASURY.—In prescribing the application process for eli-
2
gible multiemployer plans to receive special financial as-
3
sistance under this section and reviewing applications of 
4
such plans, the corporation shall coordinate with the Sec-
5
retary of the Treasury in the following manner: 
6
‘‘(1) In the case of a plan which has suspended 
7
benefits under section 305(e)(9)— 
8
‘‘(A) in determining whether to approve 
9
the application, the corporation shall consult 
10
with the Secretary of the Treasury regarding 
11
the plan’s proposed method of reinstating bene-
12
fits, as described in the plan’s application and 
13
in accordance with guidance issued by the Sec-
14
retary of the Treasury, and 
15
‘‘(B) the corporation shall consult with the 
16
Secretary of the Treasury regarding the amount 
17
of special financial assistance needed based on 
18
the projected funded status of the plan as of 
19
the last day of the plan year ending in 2051, 
20
whether the plan proposes to repay benefits 
21
over 5 years or as a lump sum, as required by 
22
subsection (k)(2), and any other relevant fac-
23
tors, as determined by the corporation in con-
24
sultation with the Secretary of the Treasury, to 
25

583 
•HR 1319 EH
ensure the amount of assistance is sufficient to 
1
meet such requirement and is sufficient to pay 
2
benefits as required in subsection (j)(1). 
3
‘‘(2) In the case of any plan which proposes in 
4
its application to change the assumptions used, as 
5
provided in subsection (e)(4), the corporation shall 
6
consult with the Secretary of the Treasury regarding 
7
such proposed change in assumptions. 
8
‘‘(3) If the corporation specifies in regulations 
9
or guidance that temporary priority consideration is 
10
available for plans which are insolvent within the 
11
meaning of section 418E of the Internal Revenue 
12
Code of 1986 or likely to become so insolvent or for 
13
plans which have suspended benefits under section 
14
305(e)(9), or that availability is otherwise based on 
15
the funded status of the plan under section 305, as 
16
permitted by subsection (d), the corporation shall 
17
consult with the Secretary of the Treasury regarding 
18
any granting of priority consideration to such 
19
plans.’’. 
20
(c) PREMIUM RATE INCREASE.—Section 4006(a)(3) 
21
of the Employee Retirement Income Security Act of 1974 
22
(29 U.S.C. 1306(a)(3)) is amended— 
23
(1) in subparagraph (A)— 
24
(A) in clause (vi)— 
25

584 
•HR 1319 EH
(i) by inserting ‘‘, and before January 
1
1, 2031’’ after ‘‘December 31, 2014,’’; and 
2
(ii) by striking ‘‘or’’ at the end; 
3
(B) in clause (vii)— 
4
(i) by moving the margin 2 ems to the 
5
left; and 
6
(ii) in subclause (II), by striking the 
7
period and inserting ‘‘, or’’; and 
8
(C) by adding at the end the following: 
9
‘‘(viii) in the case of a multiemployer plan, for 
10
plan years beginning after December 31, 2030, $52 
11
for each individual who is a participant in such plan 
12
during the applicable plan year.’’; and 
13
(2) by adding at the end the following: 
14
‘‘(N) For each plan year beginning in a calendar year 
15
after 2031, there shall be substituted for the dollar 
16
amount specified in clause (viii) of subparagraph (A) an 
17
amount equal to the greater of— 
18
‘‘(i) the product derived by multiplying such 
19
dollar amount by the ratio of— 
20
‘‘(I) the national average wage index (as 
21
defined in section 209(k)(1) of the Social Secu-
22
rity Act) for the first of the 2 calendar years 
23
preceding the calendar year in which such plan 
24
year begins, to 
25

585 
•HR 1319 EH
‘‘(II) the national average wage index (as 
1
so defined) for 2029; and 
2
‘‘(ii) such dollar amount for plan years begin-
3
ning in the preceding calendar year. 
4
If the amount determined under this subparagraph 
5
is not a multiple of $1, such product shall be round-
6
ed to the nearest multiple of $1.’’. 
7
(d) AMENDMENTS TO INTERNAL REVENUE CODE OF 
8
1986.— 
9
(1) IN GENERAL.—Section 432(a) of the Inter-
10
nal Revenue Code of 1986 is amended— 
11
(A) by striking ‘‘and’’ at the end of para-
12
graph (2)(B), 
13
(B) by striking the period at the end of 
14
paragraph (3)(B) and inserting ‘‘, and’’, and 
15
(C) by adding at the end the following new 
16
paragraph: 
17
‘‘(4) if the plan is an eligible multiemployer 
18
plan which is applying for or receiving special finan-
19
cial assistance under section 4262 of the Employee 
20
Retirement Income Security Act of 1974, the re-
21
quirements of subsection (k) shall apply to the 
22
plan.’’. 
23
(2) PLANS RECEIVING SPECIAL FINANCIAL AS-
24
SISTANCE
TO
BE
IN
CRITICAL
STATUS.—Section 
25

586 
•HR 1319 EH
432(b) of the Internal Revenue Code of 1986 is 
1
amended by adding at the end the following new 
2
paragraph: 
3
‘‘(7) PLANS RECEIVING SPECIAL FINANCIAL AS-
4
SISTANCE.—If an eligible multiemployer plan receiv-
5
ing special financial assistance under section 4262 of 
6
the Employee Retirement Income Security Act of 
7
1974 meets the requirements of subsection (k)(2), 
8
notwithstanding the preceding paragraphs of this 
9
subsection, the plan shall be deemed to be in critical 
10
status for plan years beginning with the plan year 
11
in which the effective date for such assistance occurs 
12
and ending with the last plan year ending in 2051.’’. 
13
(3) RULES RELATING TO ELIGIBLE MULTIEM-
14
PLOYER PLANS.—Section 432 of the Internal Rev-
15
enue Code of 1986 is amended by adding at the end 
16
the following new subsection: 
17
‘‘(k) RULES RELATING
TO ELIGIBLE MULTIEM-
18
PLOYER PLANS.— 
19
‘‘(1) PLANS APPLYING FOR SPECIAL FINANCIAL 
20
ASSISTANCE.—In the case of an eligible multiem-
21
ployer plan which applies for special financial assist-
22
ance under section 4262 of such Act— 
23
‘‘(A) IN GENERAL.—Such application shall 
24
be submitted in accordance with the require-
25

587 
•HR 1319 EH
ments of such section, including any guidance 
1
issued thereunder by the Pension Benefit Guar-
2
anty Corporation. 
3
‘‘(B) REINSTATEMENT
OF
SUSPENDED 
4
BENEFITS.—In the case of a plan for which a 
5
suspension of benefits has been approved under 
6
subsection (e)(9), the application shall describe 
7
the manner in which suspended benefits will be 
8
reinstated in accordance with paragraph (2)(A) 
9
and guidance issued by the Secretary if the 
10
plan receives special financial assistance. 
11
‘‘(C) AMOUNT
OF
FINANCIAL
ASSIST-
12
ANCE.— 
13
‘‘(i) IN
GENERAL.—In determining 
14
the amount of special financial assistance 
15
to be specified in its application, an eligible 
16
multiemployer plan shall— 
17
‘‘(I) use the interest rate used by 
18
the plan in its most recently com-
19
pleted certification of plan status be-
20
fore January 1, 2021, provided that 
21
such interest rate does not exceed the 
22
interest rate limit, and 
23
‘‘(II) for other assumptions, use 
24
the assumptions that the plan used in 
25

588 
•HR 1319 EH
its most recently completed certifi-
1
cation of plan status before January 
2
1, 2021, unless such assumptions are 
3
unreasonable. 
4
‘‘(ii) INTEREST RATE.—For purposes 
5
of clause (i), the interest rate limit is the 
6
rate specified in section 430(h)(2)(C)(iii) 
7
(disregarding modifications made under 
8
clause (iv) of such section) for the month 
9
in which the application for special finan-
10
cial assistance is filed by the eligible multi-
11
employer plan or the 3 preceding months, 
12
with such specified rate increased by 200 
13
basis points. 
14
‘‘(iii) CHANGES IN ASSUMPTIONS.—If 
15
a plan determines that use of one or more 
16
prior assumptions is unreasonable, the 
17
plan may propose in its application to 
18
change such assumptions, provided that 
19
the plan discloses such changes in its ap-
20
plication and describes why such assump-
21
tions are no longer reasonable. The plan 
22
may not propose a change to the interest 
23
rate otherwise required under this sub-
24

589 
•HR 1319 EH
section for eligibility or financial assistance 
1
amount. 
2
‘‘(D) PLANS APPLYING FOR PRIORITY CON-
3
SIDERATION.—In the case of a plan applying 
4
for special financial assistance under rules pro-
5
viding for temporary priority consideration, as 
6
provided in paragraph (4)(C), such plan’s appli-
7
cation shall be submitted to the Secretary in 
8
addition to the Pension Benefit Guaranty Cor-
9
poration. 
10
‘‘(2) PLANS RECEIVING SPECIAL FINANCIAL AS-
11
SISTANCE.—In the case of an eligible multiemployer 
12
plan receiving special financial assistance under sec-
13
tion 4262 of the Employee Retirement Income Secu-
14
rity Act of 1974— 
15
‘‘(A) REINSTATEMENT
OF
SUSPENDED 
16
BENEFITS.—The plan shall— 
17
‘‘(i) reinstate any benefits that were 
18
suspended under subsection (e)(9) or sec-
19
tion 4245(a) of the Employee Retirement 
20
Income Security Act of 1974, effective as 
21
of the first month in which the effective 
22
date for the special financial assistance oc-
23
curs, for participants and beneficiaries as 
24
of such month, and 
25

590 
•HR 1319 EH
‘‘(ii) provide payments equal to the 
1
amount of benefits previously suspended to 
2
any participants or beneficiaries in pay 
3
status as of the effective date of the special 
4
financial assistance, payable, as determined 
5
by the plan— 
6
‘‘(I) as a lump sum within 3 
7
months of such effective date; or 
8
‘‘(II) in equal monthly install-
9
ments over a period of 5 years, com-
10
mencing within 3 months of such ef-
11
fective date, with no adjustment for 
12
interest. 
13
‘‘(B) RESTRICTIONS ON THE USE OF SPE-
14
CIAL FINANCIAL ASSISTANCE.—Special financial 
15
assistance received by the plan may be used to 
16
make benefit payments and pay plan expenses. 
17
Such assistance shall be segregated from other 
18
plan assets, and shall be invested by the plan 
19
in investment-grade bonds or other investments 
20
as permitted by regulations or other guidance 
21
issued by the Pension Benefit Guaranty Cor-
22
poration. 
23
‘‘(C) CONDITIONS
ON
PLANS
RECEIVING 
24
SPECIAL FINANCIAL ASSISTANCE.— 
25

591 
•HR 1319 EH
‘‘(i) IN GENERAL.—The Pension Ben-
1
efit Guaranty Corporation, in consultation 
2
with the Secretary, may impose, by regula-
3
tion, reasonable conditions on an eligible 
4
multiemployer plan receiving special finan-
5
cial assistance relating to increases in fu-
6
ture accrual rates and any retroactive ben-
7
efit improvements, allocation of plan as-
8
sets, reductions in employer contribution 
9
rates, diversion of contributions and alloca-
10
tion of expenses to other benefit plans, and 
11
withdrawal liability. 
12
‘‘(ii) LIMITATION.—The Pension Ben-
13
efit Guaranty Corporation shall not impose 
14
conditions on an eligible multiemployer 
15
plan as a condition of, or following receipt 
16
of, special financial assistance relating 
17
to— 
18
‘‘(I) any prospective reduction in 
19
plan benefits (including benefits that 
20
may be adjusted pursuant to sub-
21
section (e)(8)), 
22
‘‘(II) plan governance, including 
23
selection of, removal of, and terms of 
24
contracts with, trustees, actuaries, in-
25

592 
•HR 1319 EH
vestment managers, and other service 
1
providers, or 
2
‘‘(III) any funding rules relating 
3
to the plan. 
4
‘‘(D) ASSISTANCE DISREGARDED FOR CER-
5
TAIN PURPOSES.— 
6
‘‘(i) FUNDING
STANDARDS.—Special 
7
financial assistance received by the plan 
8
shall not be taken into account for deter-
9
mining contributions required under sec-
10
tion 431. 
11
‘‘(ii) INSOLVENT PLANS.—If the plan 
12
becomes insolvent within the meaning of 
13
section 418E after receiving special finan-
14
cial assistance, the plan shall be subject to 
15
all rules applicable to insolvent plans. 
16
‘‘(E) INELIGIBILITY FOR SUSPENSION OF 
17
BENEFITS.—The plan shall not be eligible to 
18
apply for a new suspension of benefits under 
19
subsection (e)(9)(G). 
20
‘‘(3) ELIGIBLE MULTIEMPLOYER PLAN.— 
21
‘‘(A) IN GENERAL.—For purposes of this 
22
section, a multiemployer plan is an eligible mul-
23
tiemployer plan if— 
24

593 
•HR 1319 EH
‘‘(i) the plan is in critical and declin-
1
ing status in any plan year beginning in 
2
2020 through 2022, 
3
‘‘(ii) a suspension of benefits has been 
4
approved with respect to the plan under 
5
subsection (e)(9) as of the date of the en-
6
actment of this subsection; 
7
‘‘(iii) in any plan year beginning in 
8
2020 through 2022, the plan is certified by 
9
the plan actuary to be in critical status, 
10
has a modified funded percentage of less 
11
than 40 percent, and has a ratio of active 
12
to inactive participants which is less than 
13
2 to 3, or 
14
‘‘(iv) the plan became insolvent within 
15
the meaning of section 418E after Decem-
16
ber 16, 2014, and has remained so insol-
17
vent and has not been terminated as of the 
18
date of enactment of this subsection. 
19
‘‘(B) MODIFIED FUNDED PERCENTAGE.— 
20
For purposes of subparagraph (A)(iii), the term 
21
‘modified funded percentage’ means the per-
22
centage equal to a fraction the numerator of 
23
which is current value of plan assets (as defined 
24
in section 3(26) of the Employee Retirement 
25

594 
•HR 1319 EH
Income Security Act of 1974) and the denomi-
1
nator of which is current liabilities (as defined 
2
in section 431(c)(6)(D)). 
3
‘‘(4) COORDINATION WITH PENSION BENEFIT 
4
GUARANTY CORPORATION.—In prescribing the appli-
5
cation process for eligible multiemployer plans to re-
6
ceive special financial assistance under section 4262 
7
of the Employee Retirement Income Security Act of 
8
1974 and reviewing applications of such plans, the 
9
Pension Benefit Guaranty Corporation shall coordi-
10
nate with the Secretary in the following manner: 
11
‘‘(A) In the case of a plan which has sus-
12
pended benefits under subsection (e)(9)— 
13
‘‘(i) in determining whether to ap-
14
prove the application, such corporation 
15
shall consult with the Secretary regarding 
16
the plan’s proposed method of reinstating 
17
benefits, as described in the plan’s applica-
18
tion and in accordance with guidance 
19
issued by the Secretary, and 
20
‘‘(ii) such corporation shall consult 
21
with the Secretary regarding the amount 
22
of special financial assistance needed based 
23
on the projected funded status of the plan 
24
as of the last day of the plan year ending 
25

595 
•HR 1319 EH
in 2051, whether the plan proposes to 
1
repay benefits over 5 years or as a lump 
2
sum, as required by paragraph (2)(A)(ii), 
3
and any other relevant factors, as deter-
4
mined by such corporation in consultation 
5
with the Secretary, to ensure the amount 
6
of assistance is sufficient to meet such re-
7
quirement and is sufficient to pay benefits 
8
as required in section 4262(j)(1) of such 
9
Act. 
10
‘‘(B) In the case of any plan which pro-
11
poses in its application to change the assump-
12
tions used, as provided in paragraph (1)(C)(iii), 
13
such corporation shall consult with the Sec-
14
retary regarding such proposed change in as-
15
sumptions. 
16
‘‘(C) If such corporation specifies in regu-
17
lations or guidance that temporary priority con-
18
sideration is available for plans which are insol-
19
vent within the meaning of section 418E or 
20
likely to become so insolvent or for plans which 
21
have suspended benefits under subsection 
22
(e)(9), or that availability is otherwise based on 
23
the funded status of the plan under this sec-
24
tion, as permitted by section 4262(d) of such 
25

596 
•HR 1319 EH
Act, such corporation shall consult with the 
1
Secretary regarding any granting of priority 
2
consideration to such plans.’’. 
3
SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EM-
4
PLOYER PLANS. 
5
(a) 15-YEAR AMORTIZATION UNDER THE INTERNAL 
6
REVENUE CODE OF 1986.—Section 430(c) of the Internal 
7
Revenue Code of 1986 is amended by adding at the end 
8
the following new paragraph: 
9
‘‘(8) 15-YEAR AMORTIZATION.—With respect to 
10
plan years beginning after December 31, 2019 (or, 
11
at the election of the plan sponsor, after December 
12
31, 2018)— 
13
‘‘(A) the shortfall amortization bases for 
14
all plan years preceding the first plan year be-
15
ginning after December 31, 2019 (or after De-
16
cember 31, 2018, whichever is elected), and all 
17
shortfall amortization installments determined 
18
with respect to such bases, shall be reduced to 
19
zero, and 
20
‘‘(B) subparagraphs (A) and (B) of para-
21
graph (2) shall each be applied by substituting 
22
‘15-plan-year period’ for ‘7-plan-year period’.’’. 
23
(b) 15-YEAR AMORTIZATION UNDER THE EMPLOYEE 
24
RETIREMENT INCOME SECURITY ACT OF 1974.—Section 
25

597 
•HR 1319 EH
303(c) of the Employee Retirement Income Security Act 
1
of 1974 (29 U.S.C. 1083(c)) is amended by adding at the 
2
end the following new paragraph: 
3
‘‘(8) 15-YEAR AMORTIZATION.—With respect to 
4
plan years beginning after December 31, 2019 (or, 
5
at the election of the plan sponsor, after December 
6
31, 2018)— 
7
‘‘(A) the shortfall amortization bases for 
8
all plan years preceding the first plan year be-
9
ginning after December 31, 2019 (or after De-
10
cember 31, 2018, whichever is elected), and all 
11
shortfall amortization installments determined 
12
with respect to such bases, shall be reduced to 
13
zero, and 
14
‘‘(B) subparagraphs (A) and (B) of para-
15
graph (2) shall each be applied by substituting 
16
‘15-plan-year period’ for ‘7-plan-year period’.’’. 
17
(c) EFFECTIVE DATE.—The amendments made by 
18
this section shall apply to plan years beginning after De-
19
cember 31, 2018. 
20
SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZA-
21
TION PERCENTAGES FOR SINGLE EMPLOYER 
22
PLANS. 
23
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 
24
1986.— 
25

598 
•HR 1319 EH
(1) IN GENERAL.—The table contained in sub-
1
clause (II) of section 430(h)(2)(C)(iv) of the Inter-
2
nal Revenue Code of 1986 is amended to read as fol-
3
lows: 
4
‘‘If the calendar year is: 
The applica-
ble min-
imum per-
centage is: 
The applica-
ble max-
imum per-
centage is: 
Any year in the period starting in 2012 and end-
ing in 2019 .........................................................
90% 
110%
Any year in the period starting in 2020 and end-
ing in 2025 .........................................................
95% 
105%
2026 ........................................................................
90% 
110%
2027 ........................................................................
85% 
115%
2028 ........................................................................
80% 
120%
2029 ........................................................................
75% 
125%
After 2029 ..............................................................
70% 
130%.’’. 
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause 
5
(I) of section 430(h)(2)(C)(iv) of such Code is 
6
amended by adding at the end the following: ‘‘Not-
7
withstanding anything in this subclause, if the aver-
8
age of the first, second, or third segment rate for 
9
any 25-year period is less than 5 percent, such aver-
10
age shall be deemed to be 5 percent.’’. 
11
(b) AMENDMENTS TO EMPLOYEE RETIREMENT IN-
12
COME SECURITY ACT OF 1974.— 
13
(1) IN GENERAL.—The table contained in sub-
14
clause (II) of section 303(h)(2)(C)(iv) of the Em-
15
ployee Retirement Income Security Act of 1974 (29 
16
U.S.C. 1083(h)(2)(C)(iv)(II)) is amended to read as 
17
follows: 
18

599 
•HR 1319 EH
‘‘If the calendar year is: 
The applica-
ble min-
imum per-
centage is: 
The applica-
ble max-
imum per-
centage is: 
Any year in the period starting in 2012 and end-
ing in 2019 .........................................................
90% 
110%
Any year in the period starting in 2020 and end-
ing in 2025 .........................................................
95% 
105%
2026 ........................................................................
90% 
110%
2027 ........................................................................
85% 
115%
2028 ........................................................................
80% 
120%
2029 ........................................................................
75% 
125%
After 2029 ..............................................................
70% 
130%.’’. 
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause 
1
(I) of section 303(h)(2)(C)(iv) of such Act (29 
2
U.S.C. 1083(h)(2)(C)(iv)(I)) is amended by adding 
3
at the end the following: ‘‘Notwithstanding anything 
4
in this subclause, if the average of the first, second, 
5
or third segment rate for any 25-year period is less 
6
than 5 percent, such average shall be deemed to be 
7
5 percent.’’. 
8
(3) CONFORMING AMENDMENTS.— 
9
(A) IN GENERAL.—Section 101(f)(2)(D) of 
10
such Act (29 U.S.C. 1021(f)(2)(D)) is amend-
11
ed— 
12
(i) in clause (i) by striking ‘‘and the 
13
Bipartisan Budget Act of 2015’’ both 
14
places it appears and inserting ‘‘, the Bi-
15
partisan Budget Act of 2015, and the 
16
American Rescue Plan Act of 2021’’, and 
17

600 
•HR 1319 EH
(ii) in clause (ii) by striking ‘‘2023’’ 
1
and inserting ‘‘2029’’. 
2
(B) 
STATEMENTS.—The 
Secretary 
of 
3
Labor shall modify the statements required 
4
under subclauses (I) and (II) of section 
5
101(f)(2)(D)(i) of such Act to conform to the 
6
amendments made by this section. 
7
(c) EFFECTIVE DATE.— 
8
(1) IN GENERAL.—The amendments made by 
9
this section shall apply with respect to plan years be-
10
ginning after December 31, 2019. 
11
(2) ELECTION NOT TO APPLY.—A plan sponsor 
12
may elect not to have the amendments made by this 
13
section apply to any plan year beginning before Jan-
14
uary 1, 2021, either (as specified in the election)— 
15
(A) for all purposes for which such amend-
16
ments apply, or 
17
(B) solely for purposes of determining the 
18
adjusted funding target attainment percentage 
19
under sections 436 of the Internal Revenue 
20
Code of 1986 and 206(g) of the Employee Re-
21
tirement Income Security Act of 1974 for such 
22
plan year. 
23
A plan shall not be treated as failing to meet the re-
24
quirements of sections 204(g) of such Act and 
25

601 
•HR 1319 EH
411(d)(6) of such Code solely by reason of an elec-
1
tion under this paragraph. 
2
SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MIN-
3
IMUM FUNDING STANDARDS FOR COMMU-
4
NITY NEWSPAPER PLANS. 
5
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 
6
1986.—Subsection (m) of section 430 of the Internal Rev-
7
enue Code of 1986 is amended to read as follows: 
8
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER 
9
PLANS.— 
10
‘‘(1) IN GENERAL.—An eligible newspaper plan 
11
sponsor of a plan under which no participant has 
12
had the participant’s accrued benefit increased 
13
(whether because of service or compensation) after 
14
April 2, 2019, may elect to have the alternative 
15
standards described in paragraph (4) apply to such 
16
plan. 
17
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 
18
The term ‘eligible newspaper plan sponsor’ means 
19
the plan sponsor of— 
20
‘‘(A) any community newspaper plan, or 
21
‘‘(B) any other plan sponsored, as of April 
22
2, 2019, by a member of the same controlled 
23
group of a plan sponsor of a community news-
24

602 
•HR 1319 EH
paper plan if such member is in the trade or 
1
business of publishing 1 or more newspapers. 
2
‘‘(3) ELECTION.—An election under paragraph 
3
(1) shall be made at such time and in such manner 
4
as prescribed by the Secretary. Such election, once 
5
made with respect to a plan year, shall apply to all 
6
subsequent plan years unless revoked with the con-
7
sent of the Secretary. 
8
‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND-
9
ARDS.—The alternative standards described in this 
10
paragraph are the following: 
11
‘‘(A) INTEREST RATES.— 
12
‘‘(i) IN
GENERAL.—Notwithstanding 
13
subsection (h)(2)(C) and except as pro-
14
vided in clause (ii), the first, second, and 
15
third segment rates in effect for any 
16
month for purposes of this section shall be 
17
8 percent. 
18
‘‘(ii) NEW BENEFIT ACCRUALS.—Not-
19
withstanding subsection (h)(2), for pur-
20
poses of determining the funding target 
21
and normal cost of a plan for any plan 
22
year, the present value of any benefits ac-
23
crued or earned under the plan for a plan 
24
year with respect to which an election 
25

603 
•HR 1319 EH
under paragraph (1) is in effect shall be 
1
determined on the basis of the United 
2
States Treasury obligation yield curve for 
3
the day that is the valuation date of such 
4
plan for such plan year. 
5
‘‘(iii) UNITED STATES TREASURY OB-
6
LIGATION YIELD CURVE.—For purposes of 
7
this subsection, the term ‘United States 
8
Treasury obligation yield curve’ means, 
9
with respect to any day, a yield curve 
10
which shall be prescribed by the Secretary 
11
for such day on interest-bearing obligations 
12
of the United States. 
13
‘‘(B) SHORTFALL AMORTIZATION BASE.— 
14
‘‘(i) PREVIOUS SHORTFALL AMORTIZA-
15
TION
BASES.—The shortfall amortization 
16
bases determined under subsection (c)(3) 
17
for all plan years preceding the first plan 
18
year to which the election under paragraph 
19
(1) applies (and all shortfall amortization 
20
installments determined with respect to 
21
such bases) shall be reduced to zero under 
22
rules similar to the rules of subsection 
23
(c)(6). 
24

604 
•HR 1319 EH
‘‘(ii) NEW SHORTFALL AMORTIZATION 
1
BASE.—Notwithstanding subsection (c)(3), 
2
the shortfall amortization base for the first 
3
plan year to which the election under para-
4
graph (1) applies shall be the funding 
5
shortfall of such plan for such plan year 
6
(determined using the interest rates as 
7
modified under subparagraph (A)). 
8
‘‘(C) DETERMINATION OF SHORTFALL AM-
9
ORTIZATION INSTALLMENTS.— 
10
‘‘(i) 
30-YEAR
PERIOD.—Subpara-
11
graphs (A) and (B) of subsection (c)(2) 
12
shall be applied by substituting ‘30-plan- 
13
year’ for ‘7-plan-year’ each place it ap-
14
pears. 
15
‘‘(ii) NO
SPECIAL
ELECTION.—The 
16
election under subparagraph (D) of sub-
17
section (c)(2) shall not apply to any plan 
18
year to which the election under paragraph 
19
(1) applies. 
20
‘‘(D) EXEMPTION FROM AT-RISK TREAT-
21
MENT.—Subsection (i) shall not apply. 
22
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur-
23
poses of this subsection— 
24

605 
•HR 1319 EH
‘‘(A) IN GENERAL.—The term ‘community 
1
newspaper plan’ means any plan to which this 
2
section applies maintained as of December 31, 
3
2018, by an employer which— 
4
‘‘(i) maintains the plan on behalf of 
5
participants and beneficiaries with respect 
6
to employment in the trade or business of 
7
publishing 1 or more newspapers which 
8
were published by the employer at any 
9
time during the 11-year period ending on 
10
December 20, 2019, 
11
‘‘(ii)(I) is not a company the stock of 
12
which is publicly traded (on a stock ex-
13
change or in an over-the-counter market), 
14
and is not controlled, directly or indirectly, 
15
by such a company, or 
16
‘‘(II) is controlled, directly or indi-
17
rectly, during the entire 30-year period 
18
ending on December 20, 2019, by individ-
19
uals who are members of the same family, 
20
and does not publish or distribute a daily 
21
newspaper that is carrier-distributed in 
22
printed form in more than 5 States, and 
23
‘‘(iii) is controlled, directly or indi-
24
rectly— 
25

606 
•HR 1319 EH
‘‘(I) by 1 or more persons resid-
1
ing primarily in a State in which the 
2
community newspaper has been pub-
3
lished on newsprint or carrier-distrib-
4
uted, 
5
‘‘(II) during the entire 30-year 
6
period ending on December 20, 2019, 
7
by individuals who are members of the 
8
same family, 
9
‘‘(III) by 1 or more trusts, the 
10
sole trustees of which are persons de-
11
scribed in subclause (I) or (II), or 
12
‘‘(IV) by a combination of per-
13
sons described in subclause (I), (II), 
14
or (III). 
15
‘‘(B) NEWSPAPER.—The term ‘newspaper’ 
16
does not include any newspaper (determined 
17
without regard to this subparagraph) to which 
18
any of the following apply: 
19
‘‘(i) Is not in general circulation. 
20
‘‘(ii) Is published (on newsprint or 
21
electronically) less frequently than 3 times 
22
per week. 
23
‘‘(iii) Has not ever been regularly 
24
published on newsprint. 
25

607 
•HR 1319 EH
‘‘(iv) Does not have a bona fide list of 
1
paid subscribers. 
2
‘‘(C) CONTROL.—A person shall be treated 
3
as controlled by another person if such other 
4
person possesses, directly or indirectly, the 
5
power to direct or cause the direction and man-
6
agement of such person (including the power to 
7
elect a majority of the members of the board of 
8
directors of such person) through the ownership 
9
of voting securities. 
10
‘‘(6) CONTROLLED
GROUP.—For purposes of 
11
this subsection, the term ‘controlled group’ means all 
12
persons treated as a single employer under sub-
13
section (b), (c), (m), or (o) of section 414 as of De-
14
cember 20, 2019.’’. 
15
(b) AMENDMENT TO EMPLOYEE RETIREMENT IN-
16
COME SECURITY ACT OF 1974.—Subsection (m) of section 
17
303 of the Employee Retirement Income Security Act of 
18
1974 (29 U.S.C. 1083(m)) is amended to read as follows: 
19
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER 
20
PLANS.— 
21
‘‘(1) IN GENERAL.—An eligible newspaper plan 
22
sponsor of a plan under which no participant has 
23
had the participant’s accrued benefit increased 
24
(whether because of service or compensation) after 
25

608 
•HR 1319 EH
April 2, 2019, may elect to have the alternative 
1
standards described in paragraph (4) apply to such 
2
plan. 
3
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.— 
4
The term ‘eligible newspaper plan sponsor’ means 
5
the plan sponsor of— 
6
‘‘(A) any community newspaper plan, or 
7
‘‘(B) any other plan sponsored, as of April 
8
2, 2019, by a member of the same controlled 
9
group of a plan sponsor of a community news-
10
paper plan if such member is in the trade or 
11
business of publishing 1 or more newspapers. 
12
‘‘(3) ELECTION.—An election under paragraph 
13
(1) shall be made at such time and in such manner 
14
as prescribed by the Secretary of the Treasury. Such 
15
election, once made with respect to a plan year, shall 
16
apply to all subsequent plan years unless revoked 
17
with the consent of the Secretary of the Treasury. 
18
‘‘(4) ALTERNATIVE MINIMUM FUNDING STAND-
19
ARDS.—The alternative standards described in this 
20
paragraph are the following: 
21
‘‘(A) INTEREST RATES.— 
22
‘‘(i) IN
GENERAL.—Notwithstanding 
23
subsection (h)(2)(C) and except as pro-
24
vided in clause (ii), the first, second, and 
25

609 
•HR 1319 EH
third segment rates in effect for any 
1
month for purposes of this section shall be 
2
8 percent. 
3
‘‘(ii) NEW BENEFIT ACCRUALS.—Not-
4
withstanding subsection (h)(2), for pur-
5
poses of determining the funding target 
6
and normal cost of a plan for any plan 
7
year, the present value of any benefits ac-
8
crued or earned under the plan for a plan 
9
year with respect to which an election 
10
under paragraph (1) is in effect shall be 
11
determined on the basis of the United 
12
States Treasury obligation yield curve for 
13
the day that is the valuation date of such 
14
plan for such plan year. 
15
‘‘(iii) UNITED STATES TREASURY OB-
16
LIGATION YIELD CURVE.—For purposes of 
17
this subsection, the term ‘United States 
18
Treasury obligation yield curve’ means, 
19
with respect to any day, a yield curve 
20
which shall be prescribed by the Secretary 
21
of the Treasury for such day on interest- 
22
bearing obligations of the United States. 
23
‘‘(B) SHORTFALL AMORTIZATION BASE.— 
24

610 
•HR 1319 EH
‘‘(i) PREVIOUS SHORTFALL AMORTIZA-
1
TION
BASES.—The shortfall amortization 
2
bases determined under subsection (c)(3) 
3
for all plan years preceding the first plan 
4
year to which the election under paragraph 
5
(1) applies (and all shortfall amortization 
6
installments determined with respect to 
7
such bases) shall be reduced to zero under 
8
rules similar to the rules of subsection 
9
(c)(6). 
10
‘‘(ii) NEW SHORTFALL AMORTIZATION 
11
BASE.—Notwithstanding subsection (c)(3), 
12
the shortfall amortization base for the first 
13
plan year to which the election under para-
14
graph (1) applies shall be the funding 
15
shortfall of such plan for such plan year 
16
(determined using the interest rates as 
17
modified under subparagraph (A)). 
18
‘‘(C) DETERMINATION OF SHORTFALL AM-
19
ORTIZATION INSTALLMENTS.— 
20
‘‘(i) 
30-YEAR
PERIOD.—Subpara-
21
graphs (A) and (B) of subsection (c)(2) 
22
shall be applied by substituting ‘30-plan- 
23
year’ for ‘7-plan-year’ each place it ap-
24
pears. 
25

611 
•HR 1319 EH
‘‘(ii) NO
SPECIAL
ELECTION.—The 
1
election under subparagraph (D) of sub-
2
section (c)(2) shall not apply to any plan 
3
year to which the election under paragraph 
4
(1) applies. 
5
‘‘(D) EXEMPTION FROM AT-RISK TREAT-
6
MENT.—Subsection (i) shall not apply. 
7
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For pur-
8
poses of this subsection— 
9
‘‘(A) IN GENERAL.—The term ‘community 
10
newspaper plan’ means a plan to which this sec-
11
tion applies maintained as of December 31, 
12
2018, by an employer which— 
13
‘‘(i) maintains the plan on behalf of 
14
participants and beneficiaries with respect 
15
to employment in the trade or business of 
16
publishing 1 or more newspapers which 
17
were published by the employer at any 
18
time during the 11-year period ending on 
19
December 20, 2019, 
20
‘‘(ii)(I) is not a company the stock of 
21
which is publicly traded (on a stock ex-
22
change or in an over-the-counter market), 
23
and is not controlled, directly or indirectly, 
24
by such a company, or 
25

612 
•HR 1319 EH
‘‘(II) is controlled, directly, or indi-
1
rectly, during the entire 30-year period 
2
ending on December 20, 2019, by individ-
3
uals who are members of the same family, 
4
and does not publish or distribute a daily 
5
newspaper that is carrier-distributed in 
6
printed form in more than 5 States, and 
7
‘‘(iii) is controlled, directly, or indi-
8
rectly— 
9
‘‘(I) by 1 or more persons resid-
10
ing primarily in a State in which the 
11
community newspaper has been pub-
12
lished on newsprint or carrier-distrib-
13
uted, 
14
‘‘(II) during the entire 30-year 
15
period ending on December 20, 2019, 
16
by individuals who are members of the 
17
same family, 
18
‘‘(III) by 1 or more trusts, the 
19
sole trustees of which are persons de-
20
scribed in subclause (I) or (II), or 
21
‘‘(IV) by a combination of per-
22
sons described in subclause (I), (II), 
23
or (III). 
24

613 
•HR 1319 EH
‘‘(B) NEWSPAPER.—The term ‘newspaper’ 
1
does not include any newspaper (determined 
2
without regard to this subparagraph) to which 
3
any of the following apply: 
4
‘‘(i) Is not in general circulation. 
5
‘‘(ii) Is published (on newsprint or 
6
electronically) less frequently than 3 times 
7
per week. 
8
‘‘(iii) Has not ever been regularly 
9
published on newsprint. 
10
‘‘(iv) Does not have a bona fide list of 
11
paid subscribers. 
12
‘‘(C) CONTROL.—A person shall be treated 
13
as controlled by another person if such other 
14
person possesses, directly or indirectly, the 
15
power to direct or cause the direction and man-
16
agement of such person (including the power to 
17
elect a majority of the members of the board of 
18
directors of such person) through the ownership 
19
of voting securities. 
20
‘‘(6) CONTROLLED
GROUP.—For purposes of 
21
this subsection, the term ‘controlled group’ means all 
22
persons treated as a single employer under sub-
23
section (b), (c), (m), or (o) of section 414 of the In-
24

614 
•HR 1319 EH
ternal Revenue Code of 1986 as of December 20, 
1
2019. 
2
‘‘(7) EFFECT
ON
PREMIUM
RATE
CALCULA-
3
TION.—In the case of a plan for which an election 
4
is made to apply the alternative standards described 
5
in paragraph (3), the additional premium under sec-
6
tion 4006(a)(3)(E) shall be determined as if such 
7
election had not been made.’’. 
8
(c) EFFECTIVE DATE.—The amendments made by 
9
this section shall apply to plan years ending after Decem-
10
ber 31, 2017. 
11
SEC. 9708. COST OF LIVING ADJUSTMENT FREEZE. 
12
(a) IN GENERAL.—Subsection (d) of section 415 of 
13
the Internal Revenue Code of 1986 is amended by adding 
14
at the end the following new paragraph: 
15
‘‘(5) FREEZE
ON
COST
OF
LIVING
ADJUST-
16
MENTS.— 
17
‘‘(A) IN GENERAL.—Except as provided in 
18
subparagraph (B), in the case of calendar years 
19
beginning after December 31, 2030— 
20
‘‘(i) no adjustment shall be made 
21
under paragraph (1), and 
22
‘‘(ii) the dollar amounts as adjusted 
23
under such paragraph for calendar year 
24
2030 shall apply. 
25

615 
•HR 1319 EH
‘‘(B) 
EXCEPTION.—Subparagraph 
(A) 
1
shall not apply in the case of a plan maintained 
2
pursuant to 1 or more collective bargaining 
3
agreements.’’. 
4
(b) COMPENSATION LIMIT.—Paragraph (17) of sec-
5
tion 401(a) of the Internal Revenue Code of 1986 is 
6
amended by adding at the end the following new subpara-
7
graph: 
8
‘‘(C) FREEZE ON COST OF LIVING ADJUST-
9
MENTS.— 
10
‘‘(i) IN
GENERAL.—Except as pro-
11
vided in clause (ii), in the case of calendar 
12
years 
beginning 
after 
December 
31, 
13
2030— 
14
‘‘(I) no adjustment shall be made 
15
under subparagraph (B), and 
16
‘‘(II) the dollar amount as ad-
17
justed under such subparagraph for 
18
calendar year 2030 shall apply. 
19
‘‘(ii) EXCEPTION.—Clause (i) shall 
20
not apply in the case of a plan maintained 
21
pursuant to 1 or more collective bargaining 
22
agreements.’’. 
23
(c) CONFORMING AMENDMENTS.— 
24

616 
•HR 1319 EH
(1) Section 45A(c)(3) of the Internal Revenue 
1
Code of 1986 is amended by striking ‘‘415(d)’’ and 
2
inserting ‘‘415(d) (without regard to paragraph (5) 
3
thereof)’’. 
4
(2) Section 402(g)(4) of such Code is amended 
5
by striking ‘‘415(d)’’ and inserting ‘‘415(d) (without 
6
regard to paragraph (5) thereof)’’. 
7
(3) Section 408(p)(2)(E)(ii) of such Code is 
8
amended by striking ‘‘415(d)’’ and inserting ‘‘415(d) 
9
(without regard to paragraph (5) thereof)’’. 
10
(4) Section 409(o)(2) of such Code is amended 
11
by striking ‘‘415(d)’’ and inserting ‘‘415(d) (without 
12
regard to paragraph (5) thereof)’’. 
13
(5) Section 416(i)(1)(A) of such Code is 
14
amended by striking ‘‘415(d)’’ and inserting ‘‘415(d) 
15
(without regard to paragraph (5) thereof)’’. 
16
(6) Section 457(e)(11)(B)(iii) of such Code is 
17
amended by striking ‘‘415(d)’’ and inserting ‘‘415(d) 
18
(without regard to paragraph (5) thereof)’’. 
19
(7) Section 457(e)(15)(B) of such Code is 
20
amended by striking ‘‘415(d)’’ and inserting ‘‘415(d) 
21
(without regard to paragraph (5) thereof)’’. 
22
(8) Section 664(g)(7)(B) of such Code is 
23
amended by striking ‘‘415(d)’’ and inserting ‘‘415(d) 
24
(without regard to paragraph (5) thereof)’’. 
25

617 
•HR 1319 EH
Subtitle I—Child Care for Workers 
1
SEC. 9801. CHILD CARE ASSISTANCE. 
2
(a) APPROPRIATION.— 
3
(1) IN GENERAL.—Section 418(a)(3) of the So-
4
cial Security Act (42 U.S.C. 618(a)(3)) is amended 
5
to read as follows: 
6
‘‘(3) APPROPRIATION.—For grants under this 
7
section, there are appropriated $3,550,000,000 for 
8
each fiscal year, of which— 
9
‘‘(A) $3,375,000,000 shall be available for 
10
grants to States; 
11
‘‘(B) $100,000,000 shall be available for 
12
grants to Indian tribes and tribal organizations; 
13
and 
14
‘‘(C) $75,000,000 shall be available for 
15
grants to territories.’’. 
16
(2) 
CONFORMING
AMENDMENT.—Section 
17
418(a)(2)(A) of such Act (42 U.S.C. 618(a)(2)(A)) 
18
is amended by striking ‘‘paragraph (3), and remain-
19
ing after the reservation described in paragraph (4) 
20
and’’ and inserting ‘‘paragraph (3)(A),’’. 
21
(b) SUSPENSION OF STATE MATCH REQUIREMENT 
22
IN FISCAL YEARS 2021 AND 2022.—With respect to the 
23
amounts made available by section 418(a)(3)(A) of the So-
24
cial Security Act for each of fiscal years 2021 and 2022, 
25

618 
•HR 1319 EH
section 418(a)(2)(C) of such Act shall be applied and ad-
1
ministered with respect to any State that is entitled to 
2
receive the entire amount that would be allotted to the 
3
State under section 418(a)(2)(B) of such Act for the fiscal 
4
year in the absence of this section, as if the Federal med-
5
ical assistance percentage for the State for the fiscal year 
6
were 100 percent. 
7
(c) FUNDING
FOR
THE
TERRITORIES.—Section 
8
418(a)(4) of such Act (42 U.S.C. 618(a)(4)) is amended 
9
to read as follows: 
10
‘‘(4) TERRITORIES.— 
11
‘‘(A) GRANTS.—The Secretary shall use 
12
the amounts made available by paragraph 
13
(3)(C) to make grants to the territories under 
14
this paragraph. 
15
‘‘(B) 
ALLOTMENTS.—The 
amount 
de-
16
scribed in subparagraph (A) shall be allotted 
17
among the territories in proportion to their re-
18
spective needs. 
19
‘‘(C) REDISTRIBUTION.—The 1st sentence 
20
of clause (i) and clause (ii) of paragraph (2)(D) 
21
shall apply with respect to the amounts allotted 
22
to the territories under this paragraph, except 
23
that the 2nd sentence of paragraph (2)(D) shall 
24
not apply and the amounts allotted to the terri-
25

619 
•HR 1319 EH
tories that are available for redistribution for a 
1
fiscal year shall be redistributed to each terri-
2
tory that applies for the additional amounts, to 
3
the extent that the Secretary determines that 
4
the territory will be able to use the additional 
5
amounts to provide child care assistance, in an 
6
amount that bears the same ratio to the 
7
amount so available for redistribution as the 
8
amount allotted to the territory for the fiscal 
9
year bears to the total amount allotted to all 
10
the territories receiving redistributed funds 
11
under this paragraph for the fiscal year. 
12
‘‘(D) INAPPLICABILITY OF PAYMENT LIMI-
13
TATION.— Section 1108(a) shall not apply with 
14
respect to any amount paid under this para-
15
graph. 
16
‘‘(E) TERRITORY.—In this paragraph, the 
17
term ‘territory’ means the Commonwealth of 
18
Puerto Rico, the United States Virgin Islands, 
19
Guam, American Samoa, and the Common-
20
wealth of the Northern Mariana Islands.’’. 
21

620 
•HR 1319 EH
TITLE X—INTERNATIONAL 
1
AFFAIRS 
2
SEC. 10001. DEPARTMENT OF STATE OPERATIONS. 
3
In addition to amounts otherwise available, there is 
4
authorized and appropriated to the Secretary of State for 
5
fiscal year 2021, out of any money in the Treasury not 
6
otherwise appropriated, $204,000,000, to remain available 
7
until September 30, 2022, for necessary expenses of the 
8
Department of State to carry out the authorities, func-
9
tions, duties, and responsibilities in the conduct of the for-
10
eign affairs of the United States, to prevent, prepare for, 
11
and respond to coronavirus domestically or internationally, 
12
which shall include maintaining Department of State oper-
13
ations. 
14
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL 
15
DEVELOPMENT OPERATIONS. 
16
In addition to amounts otherwise available, there is 
17
authorized and appropriated to the Administrator of the 
18
United States Agency for International Development for 
19
fiscal year 2021, out of any money in the Treasury not 
20
otherwise appropriated, $41,000,000, to remain available 
21
until September 30, 2022, to carry out the provisions of 
22
section 667 of the Foreign Assistance Act of 1961 (22 
23
U.S.C. 2427) for necessary expenses of the United States 
24
Agency for International Development to prevent, prepare 
25

621 
•HR 1319 EH
for, and respond to coronavirus domestically or inter-
1
nationally, and for other operations and maintenance re-
2
quirements related to coronavirus. 
3
SEC. 10003. GLOBAL RESPONSE. 
4
(a) IN GENERAL.—In addition to amounts otherwise 
5
available, there is authorized and appropriated to the Sec-
6
retary of State for fiscal year 2021, out of any money in 
7
the Treasury not otherwise appropriated, $8,675,000,000, 
8
to remain available until September 30, 2022, for nec-
9
essary expenses to carry out the provisions of section 531 
10
of chapter 4 of part II of the Foreign Assistance Act of 
11
1961 (22 U.S.C. 2346) as health programs to prevent, 
12
prepare for, and respond to coronavirus, which shall in-
13
clude recovery from the impacts of such virus and shall 
14
be allocated as follows— 
15
(1) $905,000,000 to be made available to the 
16
United States Agency for International Development 
17
for global health activities to prevent, prepare for, 
18
and respond to coronavirus, which shall include a 
19
contribution to a multilateral vaccine development 
20
partnership to support epidemic preparedness; 
21
(2) $3,750,000,000 to be made available to the 
22
Department of State to support programs for the 
23
prevention, treatment, and control of HIV/AIDS in 
24
order to prevent, prepare for, and respond to 
25

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•HR 1319 EH
coronavirus, including to mitigate the impact on 
1
such programs from coronavirus and support recov-
2
ery from the impacts of the coronavirus, of which 
3
not less than $3,500,000,000 shall be for a United 
4
States contribution to the Global Fund to Fight 
5
AIDS, Tuberculosis and Malaria; 
6
(3) $3,090,000,000 to be made available to the 
7
United States Agency for International Development 
8
to prevent, prepare for, and respond to coronavirus, 
9
which shall include support for international disaster 
10
relief, rehabilitation, and reconstruction, for health 
11
activities, and to meet emergency food security 
12
needs; and 
13
(4) $930,000,000 to be made available to pre-
14
vent, prepare for, and respond to coronavirus, which 
15
shall include activities to address economic and sta-
16
bilization requirements resulting from such virus. 
17
(b) WAIVER OF LIMITATION.—Any contribution to 
18
the Global Fund to Fight AIDS, Tuberculosis and Malaria 
19
made pursuant to subsection (a)(2) shall be made avail-
20
able notwithstanding section 202(d)(4)(A)(i) of the United 
21
States Leadership Against HIV/AIDS, Tuberculosis, and 
22
Malaria Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and 
23
such contribution shall not be considered a contribution 
24
for the purpose of applying such section 202(d)(4)(A)(i). 
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(c) PERIOD OF AVAILABILITY.—Funds appropriated 
1
by this section shall remain available for one additional 
2
year if such funds are initially obligated before the expira-
3
tion of the period of availability contained in subsection 
4
(a). 
5
SEC. 10004. HUMANITARIAN RESPONSE. 
6
(a) IN GENERAL.—In addition to amounts otherwise 
7
available, there is authorized and appropriated to the Sec-
8
retary of State for fiscal year 2021, out of any money in 
9
the Treasury not otherwise appropriated, $500,000,000, 
10
to remain available until September 30, 2022, to carry out 
11
the provisions of section 2(a) and (b) of the Migration and 
12
Refugee Assistance Act of 1962 (22 U.S.C. 2601(a) and 
13
(b)) to prevent, prepare for, and respond to coronavirus. 
14
(b) USE OF FUNDS.—Funds appropriated pursuant 
15
to this section shall not be made available for the costs 
16
of resettling refugees in the United States. 
17
(c) PERIOD OF AVAILABILITY.—Funds appropriated 
18
by this section shall remain available for one additional 
19
year if such funds are initially obligated before the expira-
20
tion of the period of availability contained in subsection 
21
(a). 
22
SEC. 10005. MULTILATERAL ASSISTANCE. 
23
In addition to amounts otherwise available, there is 
24
authorized and appropriated to the Secretary of State for 
25

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fiscal year 2021, out of any money in the Treasury not 
1
otherwise appropriated, $580,000,000, to remain available 
2
until September 30, 2022, to carry out the provisions of 
3
section 301(a) of the Foreign Assistance Act of 1961 (22 
4
U.S.C. 2221(a)) to prevent, prepare for, and respond to 
5
coronavirus, which shall include support for the priorities 
6
and objectives of the United Nations Global Humanitarian 
7
Response Plan COVID–19 through voluntary contribu-
8
tions to international organizations and programs admin-
9
istered by such organizations. 
10
TITLE XI—COMMITTEE ON 
11
NATURAL RESOURCES 
12
SEC. 1101. INDIAN AFFAIRS. 
13
(a) IN GENERAL.—In addition to amounts otherwise 
14
made available, there is appropriated for fiscal year 2021, 
15
out of any money in the Treasury not otherwise appro-
16
priated, $900,000,000 to remain available until expended, 
17
pursuant to the Snyder Act (25 U.S.C. 13), of which— 
18
(1) $100,000,000 shall be for Tribal housing 
19
improvement; 
20
(2) $772,500,000 shall be for Tribal govern-
21
ment services, public safety and justice, social serv-
22
ices, child welfare assistance, and for other related 
23
expenses; 
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(3) $7,500,000 shall be for related Federal ad-
1
ministrative costs and oversight; and 
2
(4) $20,000,000 shall be to provide and deliver 
3
potable water. 
4
(b) EXCLUSIONS FROM CALCULATION.—Funds ap-
5
propriated under subsection (a) shall be excluded from the 
6
calculation of funds received by those Tribal governments 
7
that participate in the ‘‘Small and Needy’ ’’ program. 
8
(c) ONE-TIME BASIS FUNDS.—Funds made available 
9
under subsection (a) to Tribes and Tribal organizations 
10
under the Indian Self-Determination and Education As-
11
sistance Act (25 U.S.C. 5301 et seq.) shall be available 
12
on a one-time basis. Such non-recurring funds shall not 
13
be part of the amount required by section 106 of the In-
14
dian Self-Determination and Education Assistance Act 
15
(25 U.S.C. 5325), and such funds shall only be used for 
16
the purposes identified in this section. 
17
SEC. 1102. UNITED STATES FISH AND WILDLIFE SERVICE. 
18
(a) INSPECTION, INTERDICTION, AND RESEARCH RE-
19
LATED TO CERTAIN SPECIES AND COVID–19.—In addi-
20
tion to amounts otherwise made available, there is appro-
21
priated for fiscal year 2021, out of any money in the 
22
Treasury not otherwise appropriated, $95,000,000 to re-
23
main available until expended, to carry out the provisions 
24
of the Fish and Wildlife Act of 1956 (16 U.S.C. 742a et 
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seq.) and the Fish and Wildlife Coordination Act (16 
1
U.S.C. 661 et seq.) through direct expenditure, contracts, 
2
and grants, of which— 
3
(1) $20,000,000 shall be for wildlife inspec-
4
tions, interdictions, investigations, and related activi-
5
ties, and for efforts to address wildlife trafficking; 
6
(2) $30,000,000 shall be for the care of captive 
7
species listed under the Endangered Species Act of 
8
1973, for the care of rescued and confiscated wild-
9
life, and for the care of Federal trust species in fa-
10
cilities experiencing lost revenues due to COVID–19; 
11
and 
12
(3) $45,000,000 shall be for research and ex-
13
tension activities to strengthen early detection, rapid 
14
response, and science-based management to address 
15
wildlife disease outbreaks before they become 
16
pandemics and strengthen capacity for wildlife 
17
health monitoring to enhance early detection of dis-
18
eases that have capacity to jump the species barrier 
19
and pose a risk in the United States, including the 
20
development of a national wildlife disease database. 
21
(b) LACEY
ACT
PROVISIONS.—In addition to 
22
amounts otherwise made available, there is appropriated 
23
for fiscal year 2021, out of any money in the Treasury 
24
not otherwise appropriated, $10,000,000, to remain avail-
25

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able until expended, to carry out the provisions of section 
1
42(a) of title 18, United States Code, and the Lacey Act 
2
Amendments of 1981 (16 U.S.C. 3371–3378) to identify 
3
and designate wildlife species, or larger taxonomic groups 
4
of species, as injurious under such provisions if they trans-
5
mit a pathogen that could potentially pose a risk to human 
6
health and develop regulations to develop a process to 
7
make emergency listings for injurious species. 
8
TITLE 
XII—COMMITTEE 
ON 
9
SCIENCE, SPACE, AND TECH-
10
NOLOGY 
11
SEC. 12001. NATIONAL INSTITUTE OF STANDARDS AND 
12
TECHNOLOGY. 
13
In addition to amounts otherwise made available, 
14
there are appropriated to the National Institute of Stand-
15
ards and Technology for fiscal year 2021, out of any 
16
money in the Treasury not otherwise appropriated, 
17
$150,000,000, to remain available until September 30, 
18
2022, to fund awards for research, development, and 
19
testbeds to prevent, prepare for, and respond to 
20
coronavirus. None of the funds provided by this section 
21
shall be subject to cost share requirements. 
22
SEC. 12002. NATIONAL SCIENCE FOUNDATION. 
23
In addition to amounts otherwise made available, 
24
there are appropriated to the National Science Foundation 
25

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for fiscal year 2021, out of any money in the Treasury 
1
not otherwise appropriated, $600,000,000, to remain 
2
available until September 30, 2022, to fund or extend new 
3
and existing research grants, cooperative agreements, 
4
scholarships, fellowships, and apprenticeships, and related 
5
administrative expenses to prevent, prepare for, and re-
6
spond to coronavirus. 
7
Passed the House of Representatives February 27 
(legislative day February 26), 2021. 
Attest: 
Clerk. 


117TH CONGRESS 
1ST SESSION 
H. R. 1319 
AN ACT 
To provide for reconciliation pursuant to title II of 
S. Con. Res. 5.

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