63 Medicaid Fmapp Coronavirus Aid Relief And Economic Security Act
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 281
Public Law 116–136
116th Congress
An Act
To amend the Internal Revenue Code of 1986 to repeal the excise tax on high Mar. 27, 2020
cost employer-sponsored health coverage. [H.R. 748]
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled, Coronavirus Aid,
Relief, and
SECTION 1. SHORT TITLE. Economic
Security Act.
This Act may be cited as the ‘‘Coronavirus Aid, Relief, and 15 USC 9001
Economic Security Act’’ or the ‘‘CARES Act’’. note.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
Sec. 3. References.
DIVISION A—KEEPING WORKERS PAID AND EMPLOYED, HEALTH CARE
SYSTEM ENHANCEMENTS, AND ECONOMIC STABILIZATION
TITLE I—KEEPING AMERICAN WORKERS PAID AND EMPLOYED ACT
Sec. 1101. Definitions.
Sec. 1102. Paycheck protection program.
Sec. 1103. Entrepreneurial development.
Sec. 1104. State trade expansion program.
Sec. 1105. Waiver of matching funds requirement under the women’s business cen-
ter program.
Sec. 1106. Loan forgiveness.
Sec. 1107. Direct appropriations.
Sec. 1108. Minority business development agency.
Sec. 1109. United States Treasury Program Management Authority.
Sec. 1110. Emergency EIDL grants.
Sec. 1111. Resources and services in languages other than English.
Sec. 1112. Subsidy for certain loan payments.
Sec. 1113. Bankruptcy.
Sec. 1114. Emergency rulemaking authority.
TITLE II—ASSISTANCE FOR AMERICAN WORKERS, FAMILIES, AND
BUSINESSES
Subtitle A—Unemployment Insurance Provisions
Sec. 2101. Short title.
Sec. 2102. Pandemic Unemployment Assistance.
Sec. 2103. Emergency unemployment relief for governmental entities and nonprofit
organizations.
Sec. 2104. Emergency increase in unemployment compensation benefits.
Sec. 2105. Temporary full Federal funding of the first week of compensable regular
unemployment for States with no waiting week.
Sec. 2106. Emergency State staffing flexibility.
Sec. 2107. Pandemic emergency unemployment compensation.
Sec. 2108. Temporary financing of short-time compensation payments in States
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with programs in law.
Sec. 2109. Temporary financing of short-time compensation agreements.
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134 STAT. 282 PUBLIC LAW 116–136—MAR. 27, 2020
Sec. 2110. Grants for short-time compensation programs.
Sec. 2111. Assistance and guidance in implementing programs.
Sec. 2112. Waiver of the 7-day waiting period for benefits under the Railroad Un-
employment Insurance Act.
Sec. 2113. Enhanced benefits under the Railroad Unemployment Insurance Act.
Sec. 2114. Extended unemployment benefits under the Railroad Unemployment In-
surance Act.
Sec. 2115. Funding for the DOL Office of Inspector General for oversight of unem-
ployment provisions.
Sec. 2116. Implementation.
Subtitle B—Rebates and Other Individual Provisions
Sec. 2201. 2020 recovery rebates for individuals.
Sec. 2202. Special rules for use of retirement funds.
Sec. 2203. Temporary waiver of required minimum distribution rules for certain re-
tirement plans and accounts.
Sec. 2204. Allowance of partial above the line deduction for charitable contribu-
tions.
Sec. 2205. Modification of limitations on charitable contributions during 2020.
Sec. 2206. Exclusion for certain employer payments of student loans.
Subtitle C—Business Provisions
Sec. 2301. Employee retention credit for employers subject to closure due to
COVID–19.
Sec. 2302. Delay of payment of employer payroll taxes.
Sec. 2303. Modifications for net operating losses.
Sec. 2304. Modification of limitation on losses for taxpayers other than corpora-
tions.
Sec. 2305. Modification of credit for prior year minimum tax liability of corpora-
tions.
Sec. 2306. Modifications of limitation on business interest.
Sec. 2307. Technical amendments regarding qualified improvement property.
Sec. 2308. Temporary exception from excise tax for alcohol used to produce hand
sanitizer.
TITLE III—SUPPORTING AMERICA’S HEALTH CARE SYSTEM IN THE FIGHT
AGAINST THE CORONAVIRUS
Subtitle A—Health Provisions
Sec. 3001. Short title.
PART I—ADDRESSING SUPPLY SHORTAGES
SUBPART A—MEDICAL PRODUCT SUPPLIES
Sec. 3101. National Academies report on America’s medical product supply chain
security.
Sec. 3102. Requiring the strategic national stockpile to include certain types of
medical supplies.
Sec. 3103. Treatment of respiratory protective devices as covered countermeasures.
SUBPART B—MITIGATING EMERGENCY DRUG SHORTAGES
Sec. 3111. Prioritize reviews of drug applications; incentives.
Sec. 3112. Additional manufacturer reporting requirements in response to drug
shortages.
SUBPART C—PREVENTING MEDICAL DEVICE SHORTAGES
Sec. 3121. Discontinuance or interruption in the production of medical devices.
PART II—ACCESS TO HEALTH CARE FOR COVID–19 PATIENTS
SUBPART A—COVERAGE OF TESTING AND PREVENTIVE SERVICES
Sec. 3201. Coverage of diagnostic testing for COVID–19.
Sec. 3202. Pricing of diagnostic testing.
Sec. 3203. Rapid coverage of preventive services and vaccines for coronavirus.
SUBPART B—SUPPORT FOR HEALTH CARE PROVIDERS
Sec. 3211. Supplemental awards for health centers.
Sec. 3212. Telehealth network and telehealth resource centers grant programs.
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Sec. 3213. Rural health care services outreach, rural health network development,
and small health care provider quality improvement grant programs.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 283
Sec. 3214. United States Public Health Service Modernization.
Sec. 3215. Limitation on liability for volunteer health care professionals during
COVID–19 emergency response.
Sec. 3216. Flexibility for members of National Health Service Corps during emer-
gency period.
SUBPART C—MISCELLANEOUS PROVISIONS
Sec. 3221. Confidentiality and disclosure of records relating to substance use dis-
order.
Sec. 3222. Nutrition services.
Sec. 3223. Continuity of service and opportunities for participants in community
service activities under title V of the Older Americans Act of 1965.
Sec. 3224. Guidance on protected health information.
Sec. 3225. Reauthorization of healthy start program.
Sec. 3226. Importance of the blood supply.
PART III—INNOVATION
Sec. 3301. Removing the cap on OTA during public health emergencies.
Sec. 3302. Priority zoonotic animal drugs.
PART IV—HEALTH CARE WORKFORCE
Sec. 3401. Reauthorization of health professions workforce programs.
Sec. 3402. Health workforce coordination.
Sec. 3403. Education and training relating to geriatrics.
Sec. 3404. Nursing workforce development.
Subtitle B—Education Provisions
Sec. 3501. Short title.
Sec. 3502. Definitions.
Sec. 3503. Campus-based aid waivers.
Sec. 3504. Use of supplemental educational opportunity grants for emergency aid.
Sec. 3505. Federal work-study during a qualifying emergency.
Sec. 3506. Adjustment of subsidized loan usage limits.
Sec. 3507. Exclusion from Federal Pell Grant duration limit.
Sec. 3508. Institutional refunds and Federal student loan flexibility.
Sec. 3509. Satisfactory academic progress.
Sec. 3510. Continuing education at affected foreign institutions.
Sec. 3511. National emergency educational waivers.
Sec. 3512. HBCU Capital financing.
Sec. 3513. Temporary relief for federal student loan borrowers.
Sec. 3514. Provisions related to the Corporation for National and Community Serv-
ice.
Sec. 3515. Workforce response activities.
Sec. 3516. Technical amendments.
Sec. 3517. Waiver authority and reporting requirement for institutional aid.
Sec. 3518. Authorized uses and other modifications for grants.
Sec. 3519. Service obligations for teachers.
Subtitle C—Labor Provisions
Sec. 3601. Limitation on paid leave.
Sec. 3602. Emergency Paid Sick Leave Act Limitation.
Sec. 3603. Unemployment insurance.
Sec. 3604. OMB Waiver of Paid Family and Paid Sick Leave.
Sec. 3605. Paid leave for rehired employees.
Sec. 3606. Advance refunding of credits.
Sec. 3607. Expansion of DOL Authority to postpone certain deadlines.
Sec. 3608. Single-employer plan funding rules.
Sec. 3609. Application of cooperative and small employer charity pension plan rules
to certain charitable employers whose primary exempt purpose is pro-
viding services with respect to mothers and children.
Sec. 3610. Federal contractor authority.
Sec. 3611. Technical corrections.
Subtitle D—Finance Committee
Sec. 3701. Exemption for telehealth services.
Sec. 3702. Inclusion of certain over-the-counter medical products as qualified med-
ical expenses.
Sec. 3703. Increasing Medicare telehealth flexibilities during emergency period.
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Sec. 3704. Enhancing Medicare telehealth services for Federally qualified health
centers and rural health clinics during emergency period.
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134 STAT. 284 PUBLIC LAW 116–136—MAR. 27, 2020
Sec. 3705. Temporary waiver of requirement for face-to-face visits between home
dialysis patients and physicians.
Sec. 3706. Use of telehealth to conduct face-to-face encounter prior to recertification
of eligibility for hospice care during emergency period.
Sec. 3707. Encouraging use of telecommunications systems for home health serv-
ices furnished during emergency period.
Sec. 3708. Improving care planning for Medicare home health services.
Sec. 3709. Adjustment of sequestration.
Sec. 3710. Medicare hospital inpatient prospective payment system add-on pay-
ment for COVID–19 patients during emergency period.
Sec. 3711. Increasing access to post-acute care during emergency period.
Sec. 3712. Revising payment rates for durable medical equipment under the Medi-
care program through duration of emergency period.
Sec. 3713. Coverage of the COVID–19 vaccine under part B of the Medicare pro-
gram without any cost-sharing.
Sec. 3714. Requiring Medicare prescription drug plans and MA–PD plans to allow
during the COVID–19 emergency period for fills and refills of covered
part D drugs for up to a 3-month supply.
Sec. 3715. Providing home and community-based services in acute care hospitals.
Sec. 3716. Clarification regarding uninsured individuals.
Sec. 3717. Clarification regarding coverage of COVID–19 testing products.
Sec. 3718. Amendments relating to reporting requirements with respect to clinical
diagnostic laboratory tests.
Sec. 3719. Expansion of the Medicare hospital accelerated payment program during
the COVID–19 public health emergency.
Sec. 3720. Delaying requirements for enhanced FMAP to enable State legislation
necessary for compliance.
Subtitle E—Health and Human Services Extenders
PART I—MEDICARE PROVISIONS
Sec. 3801. Extension of the work geographic index floor under the Medicare pro-
gram.
Sec. 3802. Extension of funding for quality measure endorsement, input, and selec-
tion.
Sec. 3803. Extension of funding outreach and assistance for low-income programs.
PART II—MEDICAID PROVISIONS
Sec. 3811. Extension of the Money Follows the Person rebalancing demonstration
program.
Sec. 3812. Extension of spousal impoverishment protections.
Sec. 3813. Delay of DSH reductions.
Sec. 3814. Extension and expansion of Community Mental Health Services dem-
onstration program.
PART III—HUMAN SERVICES AND OTHER HEALTH PROGRAMS
Sec. 3821. Extension of sexual risk avoidance education program.
Sec. 3822. Extension of personal responsibility education program.
Sec. 3823. Extension of demonstration projects to address health professions work-
force needs.
Sec. 3824. Extension of the temporary assistance for needy families program and
related programs.
PART IV—PUBLIC HEALTH PROVISIONS
Sec. 3831. Extension for community health centers, the National Health Service
Corps, and teaching health centers that operate GME programs.
Sec. 3832. Diabetes programs.
PART V—MISCELLANEOUS PROVISIONS
Sec. 3841. Prevention of duplicate appropriations for fiscal year 2020.
Subtitle F—Over-the-Counter Drugs
PART I—OTC DRUG REVIEW
Sec. 3851. Regulation of certain nonprescription drugs that are marketed without
an approved drug application.
Sec. 3852. Misbranding.
Sec. 3853. Drugs excluded from the over-the-counter drug review.
Sec. 3854. Treatment of Sunscreen Innovation Act.
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Sec. 3855. Annual update to Congress on appropriate pediatric indication for cer-
tain OTC cough and cold drugs.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 285
Sec. 3856. Technical corrections.
PART II—USER FEES
Sec. 3861. Finding.
Sec. 3862. Fees relating to over-the-counter drugs.
TITLE IV—ECONOMIC STABILIZATION AND ASSISTANCE TO SEVERELY
DISTRESSED SECTORS OF THE UNITED STATES ECONOMY
Subtitle A—Coronavirus Economic Stabilization Act of 2020
Sec. 4001. Short title.
Sec. 4002. Definitions.
Sec. 4003. Emergency relief and taxpayer protections.
Sec. 4004. Limitation on certain employee compensation.
Sec. 4005. Continuation of certain air service.
Sec. 4006. Coordination with Secretary of Transportation.
Sec. 4007. Suspension of certain aviation excise taxes.
Sec. 4008. Debt guarantee authority.
Sec. 4009. Temporary Government in the Sunshine Act relief.
Sec. 4010. Temporary hiring flexibility.
Sec. 4011. Temporary lending limit waiver.
Sec. 4012. Temporary relief for community banks.
Sec. 4013. Temporary relief from troubled debt restructurings.
Sec. 4014. Optional temporary relief from current expected credit losses.
Sec. 4015. Non-applicability of restrictions on ESF during national emergency.
Sec. 4016. Temporary credit union provisions.
Sec. 4017. Increasing access to materials necessary for national security and pan-
demic recovery.
Sec. 4018. Special Inspector General for Pandemic Recovery.
Sec. 4019. Conflicts of interest.
Sec. 4020. Congressional Oversight Commission.
Sec. 4021. Credit protection during COVID–19.
Sec. 4022. Foreclosure moratorium and consumer right to request forbearance.
Sec. 4023. Forbearance of residential mortgage loan payments for multifamily prop-
erties with federally backed loans.
Sec. 4024. Temporary moratorium on eviction filings.
Sec. 4025. Protection of collective bargaining agreement.
Sec. 4026. Reports.
Sec. 4027. Direct appropriation.
Sec. 4028. Rule of construction.
Sec. 4029. Termination of authority.
Subtitle B—Air Carrier Worker Support
Sec. 4111. Definitions.
Sec. 4112. Pandemic relief for aviation workers.
Sec. 4113. Procedures for providing payroll support.
Sec. 4114. Required assurances.
Sec. 4115. Protection of collective bargaining agreement.
Sec. 4116. Limitation on certain employee compensation.
Sec. 4117. Tax payer protection.
Sec. 4118. Reports.
Sec. 4119. Coordination.
Sec. 4120. Direct appropriation.
TITLE V—CORONAVIRUS RELIEF FUNDS
Sec. 5001. Coronavirus Relief Fund.
TITLE VI—MISCELLANEOUS PROVISIONS
Sec. 6001. COVID–19 borrowing authority for the United States Postal Service.
Sec. 6002. Emergency designation.
DIVISION B—EMERGENCY APPROPRIATIONS FOR CORONAVIRUS HEALTH
RESPONSE AND AGENCY OPERATIONS
SEC. 3. REFERENCES. 1 USC 1 note.
Except as expressly provided otherwise, any reference to ‘‘this
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Act’’ contained in any division of this Act shall be treated as
referring only to the provisions of that division.
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134 STAT. 286 PUBLIC LAW 116–136—MAR. 27, 2020
DIVISION A—KEEPING WORKERS PAID
AND EMPLOYED, HEALTH CARE SYS-
TEM ENHANCEMENTS, AND ECO-
NOMIC STABILIZATION
TITLE I—KEEPING AMERICAN
WORKERS PAID AND EMPLOYED ACT
15 USC 9001. SEC. 1101. DEFINITIONS.
In this title—
(1) the terms ‘‘Administration’’ and ‘‘Administrator’’ mean
the Small Business Administration and the Administrator
thereof, respectively; and
(2) the term ‘‘small business concern’’ has the meaning
given the term in section 3 of the Small Business Act (15
U.S.C. 636).
SEC. 1102. PAYCHECK PROTECTION PROGRAM.
(a) IN GENERAL.—Section 7(a) of the Small Business Act (15
U.S.C. 636(a)) is amended—
(1) in paragraph (2)—
(A) in subparagraph (A), in the matter preceding clause
(i), by striking ‘‘and (E)’’ and inserting ‘‘(E), and (F)’’; and
(B) by adding at the end the following:
‘‘(F) PARTICIPATION IN THE PAYCHECK PROTECTION PRO-
GRAM.—In an agreement to participate in a loan on a
deferred basis under paragraph (36), the participation by
the Administration shall be 100 percent.’’; and
(2) by adding at the end the following:
‘‘(36) PAYCHECK PROTECTION PROGRAM.—
‘‘(A) DEFINITIONS.—In this paragraph—
‘‘(i) the terms ‘appropriate Federal banking agency’
and ‘insured depository institution’ have the meanings
given those terms in section 3 of the Federal Deposit
Insurance Act (12 U.S.C. 1813);
‘‘(ii) the term ‘covered loan’ means a loan made
under this paragraph during the covered period;
‘‘(iii) the term ‘covered period’ means the period
beginning on February 15, 2020 and ending on June
30, 2020;
‘‘(iv) the term ‘eligible recipient’ means an indi-
vidual or entity that is eligible to receive a covered
loan;
‘‘(v) the term ‘eligible self-employed individual’ has
the meaning given the term in section 7002(b) of the
Families First Coronavirus Response Act (Public Law
116–127);
‘‘(vi) the term ‘insured credit union’ has the
meaning given the term in section 101 of the Federal
Credit Union Act (12 U.S.C. 1752);
‘‘(vii) the term ‘nonprofit organization’ means an
organization that is described in section 501(c)(3) of
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the Internal Revenue Code of 1986 and that is exempt
from taxation under section 501(a) of such Code;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 287
‘‘(viii) the term ‘payroll costs’—
‘‘(I) means—
‘‘(aa) the sum of payments of any com-
pensation with respect to employees that is
a—
‘‘(AA) salary, wage, commission, or
similar compensation;
‘‘(BB) payment of cash tip or equiva-
lent;
‘‘(CC) payment for vacation, parental,
family, medical, or sick leave;
‘‘(DD) allowance for dismissal or sepa-
ration;
‘‘(EE) payment required for the provi-
sions of group health care benefits,
including insurance premiums;
‘‘(FF) payment of any retirement ben-
efit; or
‘‘(GG) payment of State or local tax
assessed on the compensation of
employees; and
‘‘(bb) the sum of payments of any com-
pensation to or income of a sole proprietor
or independent contractor that is a wage,
commission, income, net earnings from self-
employment, or similar compensation and that
is in an amount that is not more than $100,000
in 1 year, as prorated for the covered period;
and
‘‘(II) shall not include—
‘‘(aa) the compensation of an individual
employee in excess of an annual salary of
$100,000, as prorated for the covered period;
‘‘(bb) taxes imposed or withheld under
chapters 21, 22, or 24 of the Internal Revenue
Code of 1986 during the covered period;
‘‘(cc) any compensation of an employee
whose principal place of residence is outside
of the United States;
‘‘(dd) qualified sick leave wages for which
a credit is allowed under section 7001 of the
Families First Coronavirus Response Act
(Public Law 116–127); or
‘‘(ee) qualified family leave wages for
which a credit is allowed under section 7003
of the Families First Coronavirus Response
Act (Public Law 116–127); and
‘‘(ix) the term ‘veterans organization’ means an
organization that is described in section 501(c)(19) of
the Internal Revenue Code that is exempt from tax-
ation under section 501(a) of such Code.
‘‘(B) PAYCHECK PROTECTION LOANS.—Except as other-
wise provided in this paragraph, the Administrator may
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guarantee covered loans under the same terms, conditions,
and processes as a loan made under this subsection.
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134 STAT. 288 PUBLIC LAW 116–136—MAR. 27, 2020
Deadline. ‘‘(C) REGISTRATION OF LOANS.—Not later than 15 days
after the date on which a loan is made under this para-
graph, the Administration shall register the loan using
the TIN (as defined in section 7701 of the Internal Revenue
Code of 1986) assigned to the borrower.
‘‘(D) INCREASED ELIGIBILITY FOR CERTAIN SMALL
BUSINESSES AND ORGANIZATIONS.—
‘‘(i) IN GENERAL.—During the covered period, in
addition to small business concerns, any business con-
cern, nonprofit organization, veterans organization, or
Tribal business concern described in section 31(b)(2)(C)
shall be eligible to receive a covered loan if the business
concern, nonprofit organization, veterans organization,
or Tribal business concern employs not more than the
greater of—
‘‘(I) 500 employees; or
‘‘(II) if applicable, the size standard in number
of employees established by the Administration
for the industry in which the business concern,
nonprofit organization, veterans organization, or
Tribal business concern operates.
‘‘(ii) INCLUSION OF SOLE PROPRIETORS, INDE-
PENDENT CONTRACTORS, AND ELIGIBLE SELF-EMPLOYED
INDIVIDUALS.—
‘‘(I) IN GENERAL.—During the covered period,
individuals who operate under a sole proprietor-
ship or as an independent contractor and eligible
self-employed individuals shall be eligible to
receive a covered loan.
Determination. ‘‘(II) DOCUMENTATION.—An eligible self-
employed individual, independent contractor, or
sole proprietorship seeking a covered loan shall
submit such documentation as is necessary to
establish such individual as eligible, including pay-
roll tax filings reported to the Internal Revenue
Service, Forms 1099–MISC, and income and
expenses from the sole proprietorship, as deter-
mined by the Administrator and the Secretary.
‘‘(iii) BUSINESS CONCERNS WITH MORE THAN 1 PHYS-
ICAL LOCATION.—During the covered period, any busi-
ness concern that employs not more than 500
employees per physical location of the business concern
and that is assigned a North American Industry Classi-
fication System code beginning with 72 at the time
of disbursal shall be eligible to receive a covered loan.
‘‘(iv) WAIVER OF AFFILIATION RULES.—During the
covered period, the provisions applicable to affiliations
under section 121.103 of title 13, Code of Federal Regu-
lations, or any successor regulation, are waived with
respect to eligibility for a covered loan for—
‘‘(I) any business concern with not more than
500 employees that, as of the date on which the
covered loan is disbursed, is assigned a North
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American Industry Classification System code
beginning with 72;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 289
‘‘(II) any business concern operating as a fran-
chise that is assigned a franchise identifier code
by the Administration; and
‘‘(III) any business concern that receives finan-
cial assistance from a company licensed under sec-
tion 301 of the Small Business Investment Act
of 1958 (15 U.S.C. 681).
‘‘(v) EMPLOYEE.—For purposes of determining Definition.
whether a business concern, nonprofit organization,
veterans organization, or Tribal business concern
described in section 31(b)(2)(C) employs not more than
500 employees under clause (i)(I), the term ‘employee’
includes individuals employed on a full-time, part-time,
or other basis.
‘‘(vi) AFFILIATION.—The provisions applicable to Applicability.
affiliations under section 121.103 of title 13, Code of
Federal Regulations, or any successor thereto, shall
apply with respect to a nonprofit organization and
a veterans organization in the same manner as with
respect to a small business concern.
‘‘(E) MAXIMUM LOAN AMOUNT.—During the covered
period, with respect to a covered loan, the maximum loan
amount shall be the lesser of—
‘‘(i)(I) the sum of—
‘‘(aa) the product obtained by multiplying—
‘‘(AA) the average total monthly payments Time periods.
by the applicant for payroll costs incurred Determination.
during the 1-year period before the date on
which the loan is made, except that, in the
case of an applicant that is seasonal employer,
as determined by the Administrator, the aver-
age total monthly payments for payroll shall
be for the 12-week period beginning February
15, 2019, or at the election of the eligible
recipient, March 1, 2019, and ending June
30, 2019; by
‘‘(BB) 2.5; and
‘‘(bb) the outstanding amount of a loan under
subsection (b)(2) that was made during the period
beginning on January 31, 2020 and ending on
the date on which covered loans are made available
to be refinanced under the covered loan; or
‘‘(II) if requested by an otherwise eligible recipient
that was not in business during the period beginning
on February 15, 2019 and ending on June 30, 2019,
the sum of—
‘‘(aa) the product obtained by multiplying—
‘‘(AA) the average total monthly payments
by the applicant for payroll costs incurred
during the period beginning on January 1,
2020 and ending on February 29, 2020; by
‘‘(BB) 2.5; and
‘‘(bb) the outstanding amount of a loan under
subsection (b)(2) that was made during the period
beginning on January 31, 2020 and ending on
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the date on which covered loans are made available
to be refinanced under the covered loan; or
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134 STAT. 290 PUBLIC LAW 116–136—MAR. 27, 2020
‘‘(ii) $10,000,000.
‘‘(F) ALLOWABLE USES OF COVERED LOANS.—
‘‘(i) IN GENERAL.—During the covered period, an
eligible recipient may, in addition to the allowable
uses of a loan made under this subsection, use the
proceeds of the covered loan for—
‘‘(I) payroll costs;
‘‘(II) costs related to the continuation of group
health care benefits during periods of paid sick,
medical, or family leave, and insurance premiums;
‘‘(III) employee salaries, commissions, or
similar compensations;
‘‘(IV) payments of interest on any mortgage
obligation (which shall not include any prepayment
of or payment of principal on a mortgage obliga-
tion);
‘‘(V) rent (including rent under a lease agree-
ment);
‘‘(VI) utilities; and
‘‘(VII) interest on any other debt obligations
that were incurred before the covered period.
‘‘(ii) DELEGATED AUTHORITY.—
‘‘(I) IN GENERAL.—For purposes of making cov-
ered loans for the purposes described in clause
(i), a lender approved to make loans under this
subsection shall be deemed to have been delegated
authority by the Administrator to make and
approve covered loans, subject to the provisions
of this paragraph.
Evaluation. ‘‘(II) CONSIDERATIONS.—In evaluating the
eligibility of a borrower for a covered loan with
the terms described in this paragraph, a lender
shall consider whether the borrower—
‘‘(aa) was in operation on February 15,
2020; and
‘‘(bb)(AA) had employees for whom the
borrower paid salaries and payroll taxes; or
‘‘(BB) paid independent contractors, as
reported on a Form 1099–MISC.
Determination. ‘‘(iii) ADDITIONAL LENDERS.—The authority to
make loans under this paragraph shall be extended
to additional lenders determined by the Administrator
and the Secretary of the Treasury to have the nec-
essary qualifications to process, close, disburse and
service loans made with the guarantee of the Adminis-
tration.
Time period. ‘‘(iv) REFINANCE.—A loan made under subsection
(b)(2) during the period beginning on January 31, 2020
and ending on the date on which covered loans are
made available may be refinanced as part of a covered
loan.
‘‘(v) NONRECOURSE.—Notwithstanding the waiver
of the personal guarantee requirement or collateral
under subparagraph (J), the Administrator shall have
no recourse against any individual shareholder,
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member, or partner of an eligible recipient of a covered
loan for nonpayment of any covered loan, except to
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 291
the extent that such shareholder, member, or partner
uses the covered loan proceeds for a purpose not
authorized under clause (i).
‘‘(G) BORROWER REQUIREMENTS.—
‘‘(i) CERTIFICATION.—An eligible recipient applying
for a covered loan shall make a good faith certifi-
cation—
‘‘(I) that the uncertainty of current economic
conditions makes necessary the loan request to
support the ongoing operations of the eligible
recipient;
‘‘(II) acknowledging that funds will be used
to retain workers and maintain payroll or make
mortgage payments, lease payments, and utility
payments;
‘‘(III) that the eligible recipient does not have
an application pending for a loan under this sub-
section for the same purpose and duplicative of
amounts applied for or received under a covered
loan; and
‘‘(IV) during the period beginning on February Time period.
15, 2020 and ending on December 31, 2020, that
the eligible recipient has not received amounts
under this subsection for the same purpose and
duplicative of amounts applied for or received
under a covered loan.
‘‘(H) FEE WAIVER.—During the covered period, with
respect to a covered loan—
‘‘(i) in lieu of the fee otherwise applicable under
paragraph (23)(A), the Administrator shall collect no
fee; and
‘‘(ii) in lieu of the fee otherwise applicable under
paragraph (18)(A), the Administrator shall collect no
fee.
‘‘(I) CREDIT ELSEWHERE.—During the covered period,
the requirement that a small business concern is unable
to obtain credit elsewhere, as defined in section 3(h), shall
not apply to a covered loan.
‘‘(J) WAIVER OF PERSONAL GUARANTEE REQUIREMENT.—
During the covered period, with respect to a covered loan—
‘‘(i) no personal guarantee shall be required for
the covered loan; and
‘‘(ii) no collateral shall be required for the covered
loan.
‘‘(K) MATURITY FOR LOANS WITH REMAINING BALANCE
AFTER APPLICATION OF FORGIVENESS.—With respect to a
covered loan that has a remaining balance after reduction
based on the loan forgiveness amount under section 1106
of the CARES Act—
‘‘(i) the remaining balance shall continue to be
guaranteed by the Administration under this sub-
section; and
‘‘(ii) the covered loan shall have a maximum matu-
rity of 10 years from the date on which the borrower
applies for loan forgiveness under that section.
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‘‘(L) INTEREST RATE REQUIREMENTS.—A covered loan
shall bear an interest rate not to exceed 4 percent.
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134 STAT. 292 PUBLIC LAW 116–136—MAR. 27, 2020
Time period. ‘‘(M) LOAN DEFERMENT.—
‘‘(i) DEFINITION OF IMPACTED BORROWER.—
‘‘(I) IN GENERAL.—In this subparagraph, the
term ‘impacted borrower’ means an eligible
recipient that—
‘‘(aa) is in operation on February 15, 2020;
and
‘‘(bb) has an application for a covered loan
that is approved or pending approval on or
after the date of enactment of this paragraph.
‘‘(II) PRESUMPTION.—For purposes of this
subparagraph, an impacted borrower is presumed
to have been adversely impacted by COVID–19.
‘‘(ii) DEFERRAL.—During the covered period, the
Administrator shall—
‘‘(I) consider each eligible recipient that applies
for a covered loan to be an impacted borrower;
and
‘‘(II) require lenders under this subsection to
provide complete payment deferment relief for
impacted borrowers with covered loans for a period
of not less than 6 months, including payment of
principal, interest, and fees, and not more than
1 year.
‘‘(iii) SECONDARY MARKET.—During the covered
period, with respect to a covered loan that is sold
on the secondary market, if an investor declines to
approve a deferral requested by a lender under clause
(ii), the Administrator shall exercise the authority to
purchase the loan so that the impacted borrower may
receive a deferral for a period of not less than 6 months,
including payment of principal, interest, and fees, and
not more than 1 year.
Deadline. ‘‘(iv) GUIDANCE.—Not later than 30 days after the
date of enactment of this paragraph, the Administrator
shall provide guidance to lenders under this paragraph
on the deferment process described in this subpara-
graph.
‘‘(N) SECONDARY MARKET SALES.—A covered loan shall
be eligible to be sold in the secondary market consistent
with this subsection. The Administrator may not collect
any fee for any guarantee sold into the secondary market
under this subparagraph.
‘‘(O) REGULATORY CAPITAL REQUIREMENTS.—
‘‘(i) RISK WEIGHT.—With respect to the appropriate
Federal banking agencies or the National Credit Union
Administration Board applying capital requirements
under their respective risk-based capital requirements,
a covered loan shall receive a risk weight of zero per-
cent.
‘‘(ii) TEMPORARY RELIEF FROM TDR DISCLOSURES.—
Notwithstanding any other provision of law, an insured
depository institution or an insured credit union that
modifies a covered loan in relation to COVID–19-
related difficulties in a troubled debt restructuring on
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or after March 13, 2020, shall not be required to comply
with the Financial Accounting Standards Board
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 293
Accounting Standards Codification Subtopic 310–40
(‘Receivables – Troubled Debt Restructurings by Credi-
tors’) for purposes of compliance with the requirements
of the Federal Deposit Insurance Act (12 U.S.C. 1811
et seq.), until such time and under such circumstances
as the appropriate Federal banking agency or the
National Credit Union Administration Board, as
applicable, determines appropriate.
‘‘(P) REIMBURSEMENT FOR PROCESSING.—
‘‘(i) IN GENERAL.—The Administrator shall
reimburse a lender authorized to make a covered loan
at a rate, based on the balance of the financing out-
standing at the time of disbursement of the covered
loan, of—
‘‘(I) 5 percent for loans of not more than
$350,000;
‘‘(II) 3 percent for loans of more than $350,000
and less than $2,000,000; and
‘‘(III) 1 percent for loans of not less than
$2,000,000.
‘‘(ii) FEE LIMITS.—An agent that assists an eligible
recipient to prepare an application for a covered loan
may not collect a fee in excess of the limits established
by the Administrator.
‘‘(iii) TIMING.—A reimbursement described in Deadline.
clause (i) shall be made not later than 5 days after
the disbursement of the covered loan.
‘‘(iv) SENSE OF THE SENATE.—It is the sense of
the Senate that the Administrator should issue guid-
ance to lenders and agents to ensure that the proc-
essing and disbursement of covered loans prioritizes
small business concerns and entities in underserved
and rural markets, including veterans and members
of the military community, small business concerns
owned and controlled by socially and economically dis-
advantaged individuals (as defined in section
8(d)(3)(C)), women, and businesses in operation for
less than 2 years.
‘‘(Q) DUPLICATION.—Nothing in this paragraph shall Time period.
prohibit a recipient of an economic injury disaster loan
made under subsection (b)(2) during the period beginning
on January 31, 2020 and ending on the date on which
covered loans are made available that is for a purpose
other than paying payroll costs and other obligations
described in subparagraph (F) from receiving assistance
under this paragraph.
‘‘(R) WAIVER OF PREPAYMENT PENALTY.—Notwith-
standing any other provision of law, there shall be no
prepayment penalty for any payment made on a covered
loan.’’.
(b) COMMITMENTS FOR 7(A) LOANS.—During the period begin- Time period.
ning on February 15, 2020 and ending on June 30, 2020—
(1) the amount authorized for commitments for general
business loans authorized under section 7(a) of the Small Busi-
ness Act (15 U.S.C. 636(a)), including loans made under para-
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graph (36) of such section, as added by subsection (a), shall
be $349,000,000,000; and
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134 STAT. 294 PUBLIC LAW 116–136—MAR. 27, 2020
(2) the amount authorized for commitments for such loans
under the heading ‘‘BUSINESS LOANS PROGRAM ACCOUNT’’ under
the heading ‘‘SMALL BUSINESS ADMINISTRATION’’ under title
V of the Consolidated Appropriations Act, 2020 (Public Law
116–93; 133 Stat. 2475) shall not apply.
(c) EXPRESS LOANS.—
(1) IN GENERAL.—Section 7(a)(31)(D) of the Small Business
Act (15 U.S.C. 636(a)(31)(D)) is amended by striking ‘‘$350,000’’
and inserting ‘‘$1,000,000’’.
Effective date. (2) PROSPECTIVE REPEAL.—Effective on January 1, 2021,
15 USC 636 note. section 7(a)(31)(D) of the Small Business Act (15 U.S.C.
636(a)(31)(D)) is amended by striking ‘‘$1,000,000’’ and
inserting ‘‘$350,000’’.
(d) EXCEPTION TO GUARANTEE FEE WAIVER FOR VETERANS.—
Section 7(a)(31)(G) of the Small Business Act (15 U.S.C.
636(a)(31)(G)) is amended—
(1) by striking clause (ii); and
(2) by redesignating clause (iii) as clause (ii).
15 USC 636 note. (e) INTERIM RULE.—On and after the date of enactment of
this Act, the interim final rule published by the Administrator
entitled ‘‘Express Loan Programs: Affiliation Standards’’ (85 Fed.
Reg. 7622 (February 10, 2020)) is permanently rescinded and shall
have no force or effect.
15 USC 9002. SEC. 1103. ENTREPRENEURIAL DEVELOPMENT.
(a) DEFINITIONS.—In this section—
(1) the term ‘‘covered small business concern’’ means a
small business concern that has experienced, as a result of
COVID–19—
(A) supply chain disruptions, including changes in—
(i) quantity and lead time, including the number
of shipments of components and delays in shipments;
(ii) quality, including shortages in supply for
quality control reasons; and
(iii) technology, including a compromised payment
network;
(B) staffing challenges;
(C) a decrease in gross receipts or customers; or
(D) a closure;
(2) the term ‘‘resource partner’’ means—
(A) a small business development center; and
(B) a women’s business center;
(3) the term ‘‘small business development center’’ has the
meaning given the term in section 3 of the Small Business
Act (15 U.S.C. 632); and
(4) the term ‘‘women’s business center’’ means a women’s
business center described in section 29 of the Small Business
Act (15 U.S.C. 656).
(b) EDUCATION, TRAINING, AND ADVISING GRANTS.—
(1) IN GENERAL.—The Administration may provide financial
assistance in the form of grants to resource partners to provide
education, training, and advising to covered small business
concerns.
(2) USE OF FUNDS.—Grants under this subsection shall
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be used for the education, training, and advising of covered
small business concerns and their employees on—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 295
(A) accessing and applying for resources provided by
the Administration and other Federal resources relating
to access to capital and business resiliency;
(B) the hazards and prevention of the transmission
and communication of COVID–19 and other communicable
diseases;
(C) the potential effects of COVID–19 on the supply
chains, distribution, and sale of products of covered small
business concerns and the mitigation of those effects;
(D) the management and practice of telework to reduce
possible transmission of COVID–19;
(E) the management and practice of remote customer
service by electronic or other means;
(F) the risks of and mitigation of cyber threats in
remote customer service or telework practices;
(G) the mitigation of the effects of reduced travel or
outside activities on covered small business concerns during
COVID–19 or similar occurrences; and
(H) any other relevant business practices necessary
to mitigate the economic effects of COVID–19 or similar
occurrences.
(3) GRANT DETERMINATION.—
(A) SMALL BUSINESS DEVELOPMENT CENTERS.—The
Administration shall award 80 percent of funds authorized
to carry out this subsection to small business development
centers, which shall be awarded pursuant to a formula
jointly developed, negotiated, and agreed upon, with full
participation of both parties, between the association
formed under section 21(a)(3)(A) of the Small Business
Act (15 U.S.C. 648(a)(3)(A)) and the Administration.
(B) WOMEN’S BUSINESS CENTERS.—The Administration
shall award 20 percent of funds authorized to carry out
this subsection to women’s business centers, which shall
be awarded pursuant to a process established by the
Administration in consultation with recipients of assist-
ance.
(C) NO MATCHING FUNDS REQUIRED.—Matching funds
shall not be required for any grant under this subsection.
(4) GOALS AND METRICS.—
(A) IN GENERAL.—Goals and metrics for the funds made
available under this subsection shall be jointly developed,
negotiated, and agreed upon, with full participation of both
parties, between the resource partners and the Adminis-
trator, which shall—
(i) take into consideration the extent of the cir-
cumstances relating to the spread of COVID–19, or
similar occurrences, that affect covered small business
concerns located in the areas covered by the resource
partner, particularly in rural areas or economically
distressed areas;
(ii) generally follow the use of funds outlined in
paragraph (2), but shall not restrict the activities of
resource partners in responding to unique situations;
and
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(iii) encourage resource partners to develop and
provide services to covered small business concerns.
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134 STAT. 296 PUBLIC LAW 116–136—MAR. 27, 2020
Methodologies. (B) PUBLIC AVAILABILITY.—The Administrator shall
make publicly available the methodology by which the
Administrator and resource partners jointly develop the
metrics and goals described in subparagraph (A).
(c) RESOURCE PARTNER ASSOCIATION GRANTS.—
(1) IN GENERAL.—The Administrator may provide grants
to an association or associations representing resource partners
under which the association or associations shall establish a
single centralized hub for COVID–19 information, which shall
include—
(A) 1 online platform that consolidates resources and
information available across multiple Federal agencies for
small business concerns related to COVID–19; and
(B) a training program to educate resource partner
counselors, members of the Service Corps of Retired Execu-
tives established under section 8(b)(1)(B) of the Small Busi-
ness Act (15 U.S.C. 637(b)(1)(B)), and counselors at vet-
erans business outreach centers described in section 32
of the Small Business Act (15 U.S.C. 657b) on the resources
and information described in subparagraph (A).
(2) GOALS AND METRICS.—Goals and metrics for the funds
made available under this subsection shall be jointly developed,
negotiated, and agreed upon, with full participation of both
parties, between the association or associations receiving a
grant under this subsection and the Administrator.
(d) REPORT.—Not later than 6 months after the date of enact-
ment of this Act, and annually thereafter, the Administrator shall
submit to the Committee on Small Business and Entrepreneurship
of the Senate and the Committee on Small Business of the House
of Representatives a report that describes—
(1) with respect to the initial year covered by the report—
(A) the programs and services developed and provided
by the Administration and resource partners under sub-
section (b);
(B) the initial efforts to provide those services under
subsection (b); and
(C) the online platform and training developed and
provided by the Administration and the association or
associations under subsection (c); and
(2) with respect to the subsequent years covered by the
report—
(A) with respect to the grant program under subsection
(b)—
(i) the efforts of the Administrator and resource
partners to develop services to assist covered small
business concerns;
(ii) the challenges faced by owners of covered small
business concerns in accessing services provided by
the Administration and resource partners;
(iii) the number of unique covered small business
concerns that were served by the Administration and
resource partners; and
(iv) other relevant outcome performance data with
respect to covered small business concerns, including
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the number of employees affected, the effect on sales,
the disruptions of supply chains, and the efforts made
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 297
by the Administration and resource partners to miti-
gate these effects; and
(B) with respect to the grant program under subsection
(c)—
(i) the efforts of the Administrator and the associa-
tion or associations to develop and evolve an online
resource for small business concerns; and
(ii) the efforts of the Administrator and the associa-
tion or associations to develop a training program for
resource partner counselors, including the number of
counselors trained.
SEC. 1104. STATE TRADE EXPANSION PROGRAM.
(a) IN GENERAL.—Notwithstanding paragraph (3)(C)(iii) of sec- Extension.
tion 22(l) of the Small Business Act (15 U.S.C. 649(l)), for grants
under the State Trade Expansion Program under such section 22(l)
using amounts made available for fiscal year 2018 or fiscal year
2019, the period of the grant shall continue through the end of
fiscal year 2021.
(b) REIMBURSEMENT.—The Administrator shall reimburse any
recipient of assistance under section 22(l) of the Small Business
Act (15 U.S.C. 649(l)) for financial losses relating to a foreign
trade mission or a trade show exhibition that was cancelled solely
due to a public health emergency declared due to COVID–19 if
the reimbursement does not exceed a recipient’s grant funding.
SEC. 1105. WAIVER OF MATCHING FUNDS REQUIREMENT UNDER THE Time period.
WOMEN’S BUSINESS CENTER PROGRAM. 15 USC 9004.
During the 3-month period beginning on the date of enactment
of this Act, the requirement relating to obtaining cash contributions
from non-Federal sources under section 29(c)(1) of the Small Busi-
ness Act (15 U.S.C. 656(c)(1)) is waived for any recipient of assist-
ance under such section 29.
SEC. 1106. LOAN FORGIVENESS. 15 USC 9005.
(a) DEFINITIONS.—In this section—
(1) the term ‘‘covered loan’’ means a loan guaranteed under
paragraph (36) of section 7(a) of the Small Business Act (15
U.S.C. 636(a)), as added by section 1102;
(2) the term ‘‘covered mortgage obligation’’ means any
indebtedness or debt instrument incurred in the ordinary course
of business that—
(A) is a liability of the borrower;
(B) is a mortgage on real or personal property; and
(C) was incurred before February 15, 2020;
(3) the term ‘‘covered period’’ means the 8-week period
beginning on the date of the origination of a covered loan;
(4) the term ‘‘covered rent obligation’’ means rent obligated
under a leasing agreement in force before February 15, 2020;
(5) the term ‘‘covered utility payment’’ means payment
for a service for the distribution of electricity, gas, water,
transportation, telephone, or internet access for which service
began before February 15, 2020;
(6) the term ‘‘eligible recipient’’ means the recipient of
a covered loan;
(7) the term ‘‘expected forgiveness amount’’ means the
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amount of principal that a lender reasonably expects a borrower
to expend during the covered period on the sum of any—
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134 STAT. 298 PUBLIC LAW 116–136—MAR. 27, 2020
(A) payroll costs;
(B) payments of interest on any covered mortgage
obligation (which shall not include any prepayment of or
payment of principal on a covered mortgage obligation);
(C) payments on any covered rent obligation; and
(D) covered utility payments; and
(8) the term ‘‘payroll costs’’ has the meaning given that
term in paragraph (36) of section 7(a) of the Small Business
Act (15 U.S.C. 636(a)), as added by section 1102 of this Act.
(b) FORGIVENESS.—An eligible recipient shall be eligible for
forgiveness of indebtedness on a covered loan in an amount equal
to the sum of the following costs incurred and payments made
during the covered period:
(1) Payroll costs.
(2) Any payment of interest on any covered mortgage
obligation (which shall not include any prepayment of or pay-
ment of principal on a covered mortgage obligation).
(3) Any payment on any covered rent obligation.
(4) Any covered utility payment.
(c) TREATMENT OF AMOUNTS FORGIVEN.—
(1) IN GENERAL.—Amounts which have been forgiven under
this section shall be considered canceled indebtedness by a
lender authorized under section 7(a) of the Small Business
Act (15 U.S.C. 636(a)).
(2) PURCHASE OF GUARANTEES.—For purposes of the pur-
chase of the guarantee for a covered loan by the Administrator,
amounts which are forgiven under this section shall be treated
in accordance with the procedures that are otherwise applicable
to a loan guaranteed under section 7(a) of the Small Business
Act (15 U.S.C. 636(a)).
Deadline. (3) REMITTANCE.—Not later than 90 days after the date
on which the amount of forgiveness under this section is deter-
mined, the Administrator shall remit to the lender an amount
equal to the amount of forgiveness, plus any interest accrued
through the date of payment.
(4) ADVANCE PURCHASE OF COVERED LOAN.—
(A) REPORT.—A lender authorized under section 7(a)
of the Small Business Act (15 U.S.C. 636(a)), or, at the
discretion of the Administrator, a third party participant
in the secondary market, may, report to the Administrator
an expected forgiveness amount on a covered loan or on
a pool of covered loans of up to 100 percent of the principal
on the covered loan or pool of covered loans, respectively.
(B) PURCHASE.—The Administrator shall purchase the
expected forgiveness amount described in subparagraph
(A) as if the amount were the principal amount of a loan
guaranteed under section 7(a) of the Small Business Act
636(a)).
Deadline. (C) TIMING.—Not later than 15 days after the date
on which the Administrator receives a report under
subparagraph (A), the Administrator shall purchase the
expected forgiveness amount under subparagraph (B) with
respect to each covered loan to which the report relates.
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(d) LIMITS ON AMOUNT OF FORGIVENESS.—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 299
(1) AMOUNT MAY NOT EXCEED PRINCIPAL.—The amount of
loan forgiveness under this section shall not exceed the prin-
cipal amount of the financing made available under the
applicable covered loan.
(2) REDUCTION BASED ON REDUCTION IN NUMBER OF
EMPLOYEES.—
(A) IN GENERAL.—The amount of loan forgiveness
under this section shall be reduced, but not increased,
by multiplying the amount described in subsection (b) by
the quotient obtained by dividing—
(i) the average number of full-time equivalent
employees per month employed by the eligible recipient
during the covered period; by
(ii)(I) at the election of the borrower— Time periods.
(aa) the average number of full-time equiva-
lent employees per month employed by the eligible
recipient during the period beginning on February
15, 2019 and ending on June 30, 2019; or
(bb) the average number of full-time equiva-
lent employees per month employed by the eligible
recipient during the period beginning on January
1, 2020 and ending on February 29, 2020; or
(II) in the case of an eligible recipient that is Determination.
seasonal employer, as determined by the Adminis-
trator, the average number of full-time equivalent
employees per month employed by the eligible recipient
during the period beginning on February 15, 2019 and
ending on June 30, 2019.
(B) CALCULATION OF AVERAGE NUMBER OF
EMPLOYEES.—For purposes of subparagraph (A), the aver- Determination.
age number of full-time equivalent employees shall be
determined by calculating the average number of full-time
equivalent employees for each pay period falling within
a month.
(3) REDUCTION RELATING TO SALARY AND WAGES.—
(A) IN GENERAL.—The amount of loan forgiveness
under this section shall be reduced by the amount of any
reduction in total salary or wages of any employee described
in subparagraph (B) during the covered period that is in
excess of 25 percent of the total salary or wages of the
employee during the most recent full quarter during which
the employee was employed before the covered period.
(B) EMPLOYEES DESCRIBED.—An employee described in
this subparagraph is any employee who did not receive,
during any single pay period during 2019, wages or salary
at an annualized rate of pay in an amount more than
$100,000.
(4) TIPPED WORKERS.—An eligible recipient with tipped
employees described in section 3(m)(2)(A) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) may receive
forgiveness for additional wages paid to those employees.
(5) EXEMPTION FOR RE-HIRES.—
(A) IN GENERAL.—In a circumstance described in Determination.
subparagraph (B), the amount of loan forgiveness under Time period.
this section shall be determined without regard to a reduc-
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tion in the number of full-time equivalent employees of
an eligible recipient or a reduction in the salary of 1 or
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134 STAT. 300 PUBLIC LAW 116–136—MAR. 27, 2020
more employees of the eligible recipient, as applicable,
during the period beginning on February 15, 2020 and
ending on the date that is 30 days after the date of enact-
ment of this Act.
Time period. (B) CIRCUMSTANCES.—A circumstance described in this
Deadline. subparagraph is a circumstance—
(i) in which—
(I) during the period beginning on February
15, 2020 and ending on the date that is 30 days
after the date of enactment of this Act, there is
a reduction, as compared to February 15, 2020,
in the number of full-time equivalent employees
of an eligible recipient; and
(II) not later than June 30, 2020, the eligible
employer has eliminated the reduction in the
number of full-time equivalent employees;
(ii) in which—
(I) during the period beginning on February
15, 2020 and ending on the date that is 30 days
after the date of enactment of this Act, there is
a reduction, as compared to February 15, 2020,
in the salary or wages of 1 or more employees
of the eligible recipient; and
(II) not later than June 30, 2020, the eligible
employer has eliminated the reduction in the
salary or wages of such employees; or
(iii) in which the events described in clause (i)
and (ii) occur.
(6) EXEMPTIONS.—The Administrator and the Secretary of
the Treasury may prescribe regulations granting de minimis
exemptions from the requirements under this subsection.
(e) APPLICATION.—An eligible recipient seeking loan forgiveness
under this section shall submit to the lender that is servicing
the covered loan an application, which shall include—
(1) documentation verifying the number of full-time equiva-
lent employees on payroll and pay rates for the periods
described in subsection (d), including—
(A) payroll tax filings reported to the Internal Revenue
Service; and
(B) State income, payroll, and unemployment insurance
filings;
(2) documentation, including cancelled checks, payment
receipts, transcripts of accounts, or other documents verifying
payments on covered mortgage obligations, payments on cov-
ered lease obligations, and covered utility payments;
Certification. (3) a certification from a representative of the eligible
recipient authorized to make such certifications that—
(A) the documentation presented is true and correct;
and
(B) the amount for which forgiveness is requested was
used to retain employees, make interest payments on a
covered mortgage obligation, make payments on a covered
rent obligation, or make covered utility payments; and
(4) any other documentation the Administrator determines
necessary.
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Requirement. (f) PROHIBITION ON FORGIVENESS WITHOUT DOCUMENTATION.—
No eligible recipient shall receive forgiveness under this section
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 301
without submitting to the lender that is servicing the covered
loan the documentation required under subsection (e).
(g) DECISION.—Not later than 60 days after the date on which Deadline.
a lender receives an application for loan forgiveness under this
section from an eligible recipient, the lender shall issue a decision
on the an application.
(h) HOLD HARMLESS.—If a lender has received the documenta-
tion required under this section from an eligible recipient attesting
that the eligible recipient has accurately verified the payments
for payroll costs, payments on covered mortgage obligations, pay-
ments on covered lease obligations, or covered utility payments
during covered period—
(1) an enforcement action may not be taken against the
lender under section 47(e) of the Small Business Act (15 U.S.C.
657t(e)) relating to loan forgiveness for the payments for payroll
costs, payments on covered mortgage obligations, payments
on covered lease obligations, or covered utility payments, as
the case may be; and
(2) the lender shall not be subject to any penalties by
the Administrator relating to loan forgiveness for the payments
for payroll costs, payments on covered mortgage obligations,
payments on covered lease obligations, or covered utility pay-
ments, as the case may be.
(i) TAXABILITY.—For purposes of the Internal Revenue Code
of 1986, any amount which (but for this subsection) would be
includible in gross income of the eligible recipient by reason of
forgiveness described in subsection (b) shall be excluded from gross
income.
(j) RULE OF CONSTRUCTION.—The cancellation of indebtedness
on a covered loan under this section shall not otherwise modify
the terms and conditions of the covered loan.
(k) REGULATIONS.—Not later than 30 days after the date of Deadline.
enactment of this Act, the Administrator shall issue guidance and Guidance.
regulations implementing this section.
SEC. 1107. DIRECT APPROPRIATIONS. 15 USC 9006.
(a) IN GENERAL.—There is appropriated, out of amounts in
the Treasury not otherwise appropriated, for the fiscal year ending
September 30, 2020, to remain available until September 30, 2021,
for additional amounts—
(1) $349,000,000,000 under the heading ‘‘Small Business
Administration—Business Loans Program Account, CARES
Act’’ for the cost of guaranteed loans as authorized under para-
graph (36) of section 7(a) of the Small Business Act (15 U.S.C.
636(a)), as added by section 1102(a) of this Act;
(2) $675,000,000 under the heading ‘‘Small Business
Administration—Salaries and Expenses’’ for salaries and
expenses of the Administration;
(3) $25,000,000 under the heading ‘‘Small Business
Administration—Office of Inspector General’’, to remain avail-
able until September 30, 2024, for necessary expenses of the
Office of Inspector General of the Administration in carrying
out the provisions of the Inspector General Act of 1978 (5
U.S.C. App.);
(4) $265,000,000 under the heading ‘‘Small Business
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Administration—Entrepreneurial Development Programs’’, of
which—
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134 STAT. 302 PUBLIC LAW 116–136—MAR. 27, 2020
(A) $240,000,000 shall be for carrying out section
1103(b) of this Act; and
(B) $25,000,000 shall be for carrying out section 1103(c)
of this Act;
(5) $10,000,000 under the heading ‘‘Department of Com-
merce—Minority Business Development Agency’’ for minority
business centers of the Minority Business Development Agency
to provide technical assistance to small business concerns;
(6) $10,000,000,000 under the heading ‘‘Small Business
Administration—Emergency EIDL Grants’’ shall be for carrying
out section 1110 of this Act;
(7) $17,000,000,000 under the heading ‘‘Small Business
Administration—Business Loans Program Account, CARES
Act’’ shall be for carrying out section 1112 of this Act; and
(8) $25,000,000 under the heading ‘‘Department of the
Treasury—Departmental Offices—Salaries and Expenses’’ shall
be for carrying out section 1109 of this Act.
Time period. (b) SECONDARY MARKET.—During the period beginning on the
date of enactment of this Act and ending on September 30, 2021,
guarantees of trust certificates authorized by section 5(g) of the
Small Business Act (15 U.S.C. 635(g)) shall not exceed a principal
amount of $100,000,000,000.
Expenditure (c) REPORTS.—Not later than 180 days after the date of enact-
plan. ment of this Act, the Administrator shall submit to the Committee
on Appropriations of the Senate and the Committee on Appropria-
tions of the House of Representatives a detailed expenditure plan
for using the amounts appropriated to the Administration under
subsection (a).
15 USC 9007. SEC. 1108. MINORITY BUSINESS DEVELOPMENT AGENCY.
(a) DEFINITIONS.—In this section—
(1) the term ‘‘Agency’’ means the Minority Business
Development Agency of the Department of Commerce;
(2) the term ‘‘minority business center’’ means a Business
Center of the Agency;
(3) the term ‘‘minority business enterprise’’ means a for-
profit business enterprise—
(A) not less than 51 percent of which is owned by
1 or more socially disadvantaged individuals, as determined
by the Agency; and
(B) the management and daily business operations of
which are controlled by 1 or more socially disadvantaged
individuals, as determined by the Agency; and
(4) the term ‘‘minority chamber of commerce’’ means a
chamber of commerce developed specifically to support minority
business enterprises.
(b) EDUCATION, TRAINING, AND ADVISING GRANTS.—
(1) IN GENERAL.—The Agency may provide financial assist-
ance in the form of grants to minority business centers and
minority chambers of commerce to provide education, training,
and advising to minority business enterprises.
(2) USE OF FUNDS.—Grants under this section shall be
used for the education, training, and advising of minority busi-
ness enterprises and their employees on—
(A) accessing and applying for resources provided by
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the Agency and other Federal resources relating to access
to capital and business resiliency;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 303
(B) the hazards and prevention of the transmission
and communication of COVID–19 and other communicable
diseases;
(C) the potential effects of COVID–19 on the supply
chains, distribution, and sale of products of minority busi-
ness enterprises and the mitigation of those effects;
(D) the management and practice of telework to reduce
possible transmission of COVID–19;
(E) the management and practice of remote customer
service by electronic or other means;
(F) the risks of and mitigation of cyber threats in
remote customer service or telework practices;
(G) the mitigation of the effects of reduced travel or
outside activities on minority business enterprises during
COVID–19 or similar occurrences; and
(H) any other relevant business practices necessary
to mitigate the economic effects of COVID–19 or similar
occurrences.
(3) NO MATCHING FUNDS REQUIRED.—Matching funds shall
not be required for any grant under this section.
(4) GOALS AND METRICS.—
(A) IN GENERAL.—Goals and metrics for the funds made
available under this section shall be jointly developed, nego-
tiated, and agreed upon, with full participation of both
parties, between the minority business centers, minority
chambers of commerce, and the Agency, which shall—
(i) take into consideration the extent of the cir-
cumstances relating to the spread of COVID–19, or
similar occurrences, that affect minority business
enterprises located in the areas covered by minority
business centers and minority chambers of commerce,
particularly in rural areas or economically distressed
areas;
(ii) generally follow the use of funds outlined in
paragraph (2), but shall not restrict the activities of
minority business centers and minority chambers of
commerce in responding to unique situations; and
(iii) encourage minority business centers and
minority chambers of commerce to develop and provide
services to minority business enterprises.
(B) PUBLIC AVAILABILITY.—The Agency shall make pub- Methodologies.
licly available the methodology by which the Agency,
minority business centers, and minority chambers of com-
merce jointly develop the metrics and goals described in
subparagraph (A).
(c) WAIVERS.— Time periods.
(1) IN GENERAL.—Notwithstanding any other provision of
law or regulation, the Agency may, during the 3-month period
that begins on the date of enactment of this Act, waive any
matching requirement imposed on a minority business center
or a specialty center of the Agency under a cooperative agree-
ment between such a center and the Agency if the applicable
center is unable to raise funds, or has suffered a loss of revenue,
because of the effects of COVID–19.
(2) REMAINING COMPLIANT.—Notwithstanding any provision
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of a cooperative agreement between the Agency and a minority
business center, if, during the period beginning on the date
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134 STAT. 304 PUBLIC LAW 116–136—MAR. 27, 2020
of enactment of this Act and ending on September 30, 2021,
such a center decides not to collect fees because of the economic
consequences of COVID–19, the center shall be considered to
be in compliance with that agreement if—
Notification. (A) the center notifies the Agency with respect to that
decision, which the center may provide through electronic
mail; and
Deadline. (B) the Agency, not later than 15 days after the date
on which the center provides notice to the Agency under
subparagraph (A)—
(i) confirms receipt of the notification under
subparagraph (A); and
(ii) accepts the decision of the center.
(d) REPORT.—Not later than 6 months after the date of enact-
ment of this Act, and annually thereafter, the Agency shall submit
to the Committee on Small Business and Entrepreneurship and
the Committee on Commerce, Science, and Transportation of the
Senate and the Committee on Small Business and the Committee
on Energy and Commerce of the House of Representatives a report
that describes—
(1) with respect to the period covered by the initial report—
(A) the programs and services developed and provided
by the Agency, minority business centers, and minority
chambers of commerce under subsection (b); and
(B) the initial efforts to provide those services under
subsection (b); and
(2) with respect to subsequent years covered by the report—
(A) with respect to the grant program under subsection
(b)—
(i) the efforts of the Agency, minority business
centers, and minority chambers of commerce to develop
services to assist minority business enterprises;
(ii) the challenges faced by owners of minority
business enterprises in accessing services provided by
the Agency, minority business centers, and minority
chambers of commerce;
(iii) the number of unique minority business enter-
prises that were served by the Agency, minority busi-
ness centers, or minority chambers of commerce; and
(iv) other relevant outcome performance data with
respect to minority business enterprises, including the
number of employees affected, the effect on sales, the
disruptions of supply chains, and the efforts made by
the Agency, minority business centers, and minority
chambers of commerce to mitigate these effects .
(e) AUTHORIZATION OF APPROPRIATIONS.—There is authorized
to be appropriated $10,000,000 to carry out this section, to remain
available until expended.
15 USC 9008. SEC. 1109. UNITED STATES TREASURY PROGRAM MANAGEMENT
AUTHORITY.
(a) DEFINITIONS.—In this section—
(1) the terms ‘‘appropriate Federal banking agency’’ and
‘‘insured depository institution’’ have the meanings given those
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terms in section 3 of the Federal Deposit Insurance Act (12
U.S.C. 1813);
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 305
(2) the term ‘‘insured credit union’’ has the meaning given
the term in section 101 of the Federal Credit Union Act (12
U.S.C. 1752); and
(3) the term ‘‘Secretary’’ means the Secretary of the
Treasury.
(b) AUTHORITY TO INCLUDE ADDITIONAL FINANCIAL INSTITU-
TIONS.—The Department of the Treasury, in consultation with the Consultation.
Administrator, and the Chairman of the Farm Credit Administra- Criteria.
tion shall establish criteria for insured depository institutions,
insured credit unions, institutions of the Farm Credit System char-
tered under the Farm Credit Act of 1971 (12 U.S.C. 2001 et seq.),
and other lenders that do not already participate in lending under
programs of the Administration, to participate in the paycheck
protection program to provide loans under this section until the
date on which the national emergency declared by the President
under the National Emergencies Act (50 U.S.C. 1601 et seq.) with
respect to the Coronavirus Disease 2019 (COVID–19) expires.
(c) SAFETY AND SOUNDNESS.—An insured depository institution, Determination.
insured credit union, institution of the Farm Credit System char- Consultation.
tered under the Farm Credit Act of 1971 (12 U.S.C. 2001 et seq.),
or other lender may only participate in the program established
under this section if participation does not affect the safety and
soundness of the institution or lender, as determined by the Sec-
retary in consultation with the appropriate Federal banking agen-
cies or the National Credit Union Administration Board, as
applicable.
(d) REGULATIONS FOR LENDERS AND LOANS.—
(1) IN GENERAL.—The Secretary may issue regulations and
guidance as necessary to carry out the purposes of this section,
including to—
(A) allow additional lenders to originate loans under
this section; and
(B) establish terms and conditions for loans under this
section, including terms and conditions concerning com-
pensation, underwriting standards, interest rates, and
maturity.
(2) REQUIREMENTS.—The terms and conditions established
under paragraph (1) shall provide for the following:
(A) A rate of interest that does not exceed the max-
imum permissible rate of interest available on a loan of
comparable maturity under paragraph (36) of section 7(a)
of the Small Business Act (15 U.S.C. 636(a)), as added
by section 1102 of this Act.
(B) Terms and conditions that, to the maximum extent
practicable, are consistent with the terms and conditions
required under the following provisions of paragraph (36)
of section 7(a) of the Small Business Act (15 U.S.C. 636(a)),
as added by section 1102 of this Act:
(i) Subparagraph (D), pertaining to borrower eligi-
bility.
(ii) Subparagraph (E), pertaining to the maximum
loan amount.
(iii) Subparagraph (F)(i), pertaining to allowable
uses of program loans.
(iv) Subparagraph (H), pertaining to fee waivers.
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(v) Subparagraph (M), pertaining to loan
deferment.
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134 STAT. 306 PUBLIC LAW 116–136—MAR. 27, 2020
(C) A guarantee percentage that, to the maximum
extent practicable, is consistent with the guarantee percent-
age required under subparagraph (F) of section 7(a)(2) of
the Small Business Act (15 U.S.C. 636(a)(2)), as added
by section 1102 of this Act.
(D) Loan forgiveness under terms and conditions that,
to the maximum extent practicable, is consistent with the
terms and conditions for loan forgiveness under section
1106 of this Act.
(e) ADDITIONAL REGULATIONS GENERALLY.—The Secretary may
issue regulations and guidance as necessary to carry out the pur-
poses of this section, including to allow additional lenders to origi-
nate loans under this title and to establish terms and conditions
such as compensation, underwriting standards, interest rates, and
maturity for under this section.
(f) CERTIFICATION.—As a condition of receiving a loan under
this section, a borrower shall certify under terms acceptable to
the Secretary that the borrower—
(1) does not have an application pending for a loan under
section 7(a) of the Small Business Act (15 U.S.C. 636(a)) for
the same purpose; and
Time period. (2) has not received such a loan during the period beginning
on February 15, 2020 and ending on December 31, 2020.
(g) OPT-IN FOR SBA QUALIFIED LENDERS.—Lenders qualified
to participate as a lender under 7(a) of the Small Business Act
(15 U.S.C. 636(a)) may elect to participate in the paycheck protec-
tion program under the criteria, terms, and conditions established
under this section. Such participation shall not preclude the lenders
from continuing participation as a lender under section 7(a) of
the Small Business Act (15 U.S.C. 636(a)).
(h) PROGRAM ADMINISTRATION.—With guidance from the Sec-
retary, the Administrator shall administer the program established
under this section, including the making and purchasing of guaran-
tees on loans under the program, until the date on which the
national emergency declared by the President under the National
Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the
Coronavirus Disease 2019 (COVID–19) expires.
(i) CRIMINAL PENALTIES.—A loan under this section shall be
deemed to be a loan under the Small Business Act (15 U.S.C.
631 et seq.) for purposes of section 16 of such Act (15 U.S.C.
645).
15 USC 9009. SEC. 1110. EMERGENCY EIDL GRANTS.
(a) DEFINITIONS.—In this section—
(1) the term ‘‘covered period’’ means the period beginning
on January 31, 2020 and ending on December 31, 2020; and
(2) the term ‘‘eligible entity’’ means—
(A) a business with not more than 500 employees;
(B) any individual who operates under a sole
proprietorship, with or without employees, or as an inde-
pendent contractor;
(C) a cooperative with not more than 500 employees;
(D) an ESOP (as defined in section 3 of the Small
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Business Act (15 U.S.C. 632)) with not more than 500
employees; or
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 307
(E) a tribal small business concern, as described in
section 31(b)(2)(C) of the Small Business Act (15 U.S.C.
657a(b)(2)(C)), with not more than 500 employees.
(b) ELIGIBLE ENTITIES.—During the covered period, in addition
to small business concerns, private nonprofit organizations, and
small agricultural cooperatives, an eligible entity shall be eligible
for a loan made under section 7(b)(2) of the Small Business Act
(15 U.S.C. 636(b)(2)).
(c) TERMS; CREDIT ELSEWHERE.—With respect to a loan made Waiver authority.
under section 7(b)(2) of the Small Business Act (15 U.S.C. 636(b)(2))
in response to COVID–19 during the covered period, the Adminis-
trator shall waive—
(1) any rules related the personal guarantee on advances
and loans of not more than $200,000 during the covered period
for all applicants;
(2) the requirement that an applicant needs to be in busi- Time period.
ness for the 1-year period before the disaster, except that no
waiver may be made for a business that was not in operation
on January 31, 2020; and
(3) the requirement in the flush matter following subpara-
graph (E) of section 7(b)(2) of the Small Business Act (15
U.S.C. 636(b)(2)), as so redesignated by subsection (f) of this
section, that an applicant be unable to obtain credit elsewhere.
(d) APPROVAL AND ABILITY TO REPAY FOR SMALL DOLLAR
LOANS.—With respect to a loan made under section 7(b)(2) of the
Small Business Act (15 U.S.C. 636(b)(2)) in response to COVID–
19 during the covered period, the Administrator may—
(1) approve an applicant based solely on the credit score
of the applicant and shall not require an applicant to submit
a tax return or a tax return transcript for such approval;
or
(2) use alternative appropriate methods to determine an
applicant’s ability to repay.
(e) EMERGENCY GRANT.—
(1) IN GENERAL.—During the covered period, an entity Deadline.
included for eligibility in subsection (b), including small busi-
ness concerns, private nonprofit organizations, and small agri-
cultural cooperatives, that applies for a loan under section
7(b)(2) of the Small Business Act (15 U.S.C. 636(b)(2)) in
response to COVID–19 may request that the Administrator
provide an advance that is, subject to paragraph (3), in the
amount requested by such applicant to such applicant within
3 days after the Administrator receives an application from
such applicant.
(2) VERIFICATION.—Before disbursing amounts under this
subsection, the Administrator shall verify that the applicant
is an eligible entity by accepting a self-certification from the
applicant under penalty of perjury pursuant to section 1746
of title 28 United States Code.
(3) AMOUNT.—The amount of an advance provided under
this subsection shall be not more than $10,000.
(4) USE OF FUNDS.—An advance provided under this sub-
section may be used to address any allowable purpose for
a loan made under section 7(b)(2) of the Small Business Act
(15 U.S.C. 636(b)(2)), including—
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(A) providing paid sick leave to employees unable to
work due to the direct effect of the COVID–19;
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134 STAT. 308 PUBLIC LAW 116–136—MAR. 27, 2020
(B) maintaining payroll to retain employees during
business disruptions or substantial slowdowns;
(C) meeting increased costs to obtain materials unavail-
able from the applicant’s original source due to interrupted
supply chains;
(D) making rent or mortgage payments; and
(E) repaying obligations that cannot be met due to
revenue losses.
(5) REPAYMENT.—An applicant shall not be required to
repay any amounts of an advance provided under this sub-
section, even if subsequently denied a loan under section 7(b)(2)
of the Small Business Act (15 U.S.C. 636(b)(2)).
(6) UNEMPLOYMENT GRANT.—If an applicant that receives
an advance under this subsection transfers into, or is approved
for, the loan program under section 7(a) of the Small Business
Act (15 U.S.C. 636(a)), the advance amount shall be reduced
from the loan forgiveness amount for a loan for payroll costs
made under such section 7(a).
(7) AUTHORIZATION OF APPROPRIATIONS.—There is author-
ized to be appropriated to the Administration $10,000,000,000
to carry out this subsection.
(8) TERMINATION.—The authority to carry out grants under
this subsection shall terminate on December 31, 2020.
(f) EMERGENCIES INVOLVING FEDERAL PRIMARY RESPONSIBILITY
QUALIFYING FOR SBA ASSISTANCE.—Section 7(b)(2) of the Small
Business Act (15 U.S.C. 636(b)(2)) is amended—
(1) in subparagraph (A), by striking ‘‘or’’ at the end;
(2) in subparagraph (B), by striking ‘‘or’’ at the end;
(3) in subparagraph (C), by striking ‘‘or’’ at the end;
(4) by redesignating subparagraph (D) as subparagraph
(E);
(5) by inserting after subparagraph (C) the following:
‘‘(D) an emergency involving Federal primary responsi-
bility determined to exist by the President under the section
501(b) of the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5191(b)); or’’; and
(6) in subparagraph (E), as so redesignated—
(A) by striking ‘‘or (C)’’ and inserting ‘‘(C), or (D)’’;
(B) by striking ‘‘disaster declaration’’ each place it
appears and inserting ‘‘disaster or emergency declaration’’;
(C) by striking ‘‘disaster has occurred’’ and inserting
‘‘disaster or emergency has occurred’’;
(D) by striking ‘‘such disaster’’ and inserting ‘‘such
disaster or emergency’’; and
(E) by striking ‘‘disaster stricken’’ and inserting
‘‘disaster- or emergency-stricken’’; and
(7) in the flush matter following subparagraph (E), as so
redesignated, by striking the period at the end and inserting
the following: ‘‘: Provided further, That for purposes of subpara-
graph (D), the Administrator shall deem that such an emer-
gency affects each State or subdivision thereof (including coun-
ties), and that each State or subdivision has sufficient economic
damage to small business concerns to qualify for assistance
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under this paragraph and the Administrator shall accept
applications for such assistance immediately.’’.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 309
SEC. 1111. RESOURCES AND SERVICES IN LANGUAGES OTHER THAN 15 USC 9010.
ENGLISH.
(a) IN GENERAL.—The Administrator shall provide the resources
and services made available by the Administration to small business
concerns in the 10 most commonly spoken languages, other than
English, in the United States, which shall include Mandarin, Can-
tonese, Japanese, and Korean.
(b) AUTHORIZATION OF APPROPRIATIONS.—There is authorized
to be appropriated to the Administrator $25,000,000 to carry out
this section.
SEC. 1112. SUBSIDY FOR CERTAIN LOAN PAYMENTS. 15 USC 9011.
(a) DEFINITION OF COVERED LOAN.—In this section, the term
‘‘covered loan’’ means a loan that is—
(1) guaranteed by the Administration under—
(A) section 7(a) of the Small Business Act (15 U.S.C.
636(a))—
(i) including a loan made under the Community
Advantage Pilot Program of the Administration; and
(ii) excluding a loan made under paragraph (36)
of such section 7(a), as added by section 1102; or
(B) title V of the Small Business Investment Act of
1958 (15 U.S.C. 695 et seq.); or
(2) made by an intermediary to a small business concern
using loans or grants received under section 7(m) of the Small
Business Act (15 U.S.C. 636(m)).
(b) SENSE OF CONGRESS.—It is the sense of Congress that—
(1) all borrowers are adversely affected by COVID–19;
(2) relief payments by the Administration are appropriate
for all borrowers; and
(3) in addition to the relief provided under this Act, the
Administration should encourage lenders to provide payment
deferments, when appropriate, and to extend the maturity of
covered loans, so as to avoid balloon payments or any require-
ment for increases in debt payments resulting from deferments
provided by lenders during the period of the national emergency
declared by the President under the National Emergencies
Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus
Disease 2019 (COVID–19).
(c) PRINCIPAL AND INTEREST PAYMENTS.—
(1) IN GENERAL.—The Administrator shall pay the prin- Time periods.
cipal, interest, and any associated fees that are owed on a
covered loan in a regular servicing status—
(A) with respect to a covered loan made before the
date of enactment of this Act and not on deferment, for
the 6-month period beginning with the next payment due
on the covered loan;
(B) with respect to a covered loan made before the
date of enactment of this Act and on deferment, for the
6-month period beginning with the next payment due on
the covered loan after the deferment period; and
(C) with respect to a covered loan made during the
period beginning on the date of enactment of this Act
and ending on the date that is 6 months after such date
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of enactment, for the 6-month period beginning with the
first payment due on the covered loan.
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134 STAT. 310 PUBLIC LAW 116–136—MAR. 27, 2020
Deadline. (2) TIMING OF PAYMENT.—The Administrator shall begin
making payments under paragraph (1) on a covered loan not
later than 30 days after the date on which the first such
payment is due.
(3) APPLICATION OF PAYMENT.—Any payment made by the
Administrator under paragraph (1) shall be applied to the
covered loan such that the borrower is relieved of the obligation
to pay that amount.
Coordination. (d) OTHER REQUIREMENTS.—The Administrator shall—
(1) communicate and coordinate with the Federal Deposit
Insurance Corporation, the Office of the Comptroller of the
Currency, and State bank regulators to encourage those entities
to not require lenders to increase their reserves on account
of receiving payments made by the Administrator under sub-
section (c);
Waiver authority. (2) waive statutory limits on maximum loan maturities
Time period. for any covered loan durations where the lender provides a
deferral and extends the maturity of covered loans during the
1-year period following the date of enactment of this Act; and
Deadline. (3) when necessary to provide more time because of the
potential of higher volumes, travel restrictions, and the inability
to access some properties during the COVID–19 pandemic,
extend lender site visit requirements to—
(A) not more than 60 days (which may be extended
at the discretion of the Administration) after the occurrence
of an adverse event, other than a payment default, causing
a loan to be classified as in liquidation; and
(B) not more than 90 days after a payment default.
(e) RULE OF CONSTRUCTION.—Nothing in this section may be
construed to limit the authority of the Administrator to make
payments pursuant to subsection (c) with respect to a covered
loan solely because the covered loan has been sold in the secondary
market.
(f) AUTHORIZATION OF APPROPRIATIONS.—There is authorized
to be appropriated to the Administrator $17,000,000,000 to carry
out this section.
SEC. 1113. BANKRUPTCY.
(a) SMALL BUSINESS DEBTOR REORGANIZATION.—
(1) IN GENERAL.—Section 1182(1) of title 11, United States
Code, is amended to read as follows:
Definition. ‘‘(1) DEBTOR.—The term ‘debtor’—
‘‘(A) subject to subparagraph (B), means a person
engaged in commercial or business activities (including
any affiliate of such person that is also a debtor under
this title and excluding a person whose primary activity
is the business of owning single asset real estate) that
has aggregate noncontingent liquidated secured and
unsecured debts as of the date of the filing of the petition
or the date of the order for relief in an amount not more
than $7,500,000 (excluding debts owed to 1 or more affili-
ates or insiders) not less than 50 percent of which arose
from the commercial or business activities of the debtor;
and
‘‘(B) does not include—
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‘‘(i) any member of a group of affiliated debtors
that has aggregate noncontingent liquidated secured
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 311
and unsecured debts in an amount greater than
$7,500,000 (excluding debt owed to 1 or more affiliates
or insiders);
‘‘(ii) any debtor that is a corporation subject to
the reporting requirements under section 13 or 15(d)
of the Securities Exchange Act of 1934 (15 U.S.C. 78m,
78o(d)); or
‘‘(iii) any debtor that is an affiliate of an issuer,
as defined in section 3 of the Securities Exchange
Act of 1934 (15 U.S.C. 78c).’’.
(2) APPLICABILITY OF CHAPTERS.—Section 103(i) of title 11,
United States Code, is amended by striking ‘‘small business
debtor’’ and inserting ‘‘debtor (as defined in section 1182)’’.
(3) APPLICATION OF AMENDMENT.—The amendment made 11 USC 1182
by paragraph (1) shall apply only with respect to cases com- note.
menced under title 11, United States Code, on or after the
date of enactment of this Act.
(4) TECHNICAL CORRECTIONS.—
(A) DEFINITION OF SMALL BUSINESS DEBTOR.—Section
101(51D)(B)(iii) of title 11, United States Code, is amended
to read as follows:
‘‘(iii) any debtor that is an affiliate of an issuer
(as defined in section 3 of the Securities Exchange
Act of 1934 (15 U.S.C. 78c)).’’.
(B) UNCLAIMED PROPERTY.—Section 347(b) of title 11,
United States Code, is amended by striking ‘‘1194’’ and
inserting ‘‘1191’’.
(5) SUNSET.—On the date that is 1 year after the date 11 USC 1182
of enactment of this Act, section 1182(1) of title 11, United note.
States Code, is amended to read as follows:
‘‘(1) DEBTOR.—The term ‘debtor’ means a small business Definition.
debtor.’’.
(b) BANKRUPTCY RELIEF.—
(1) IN GENERAL.—
(A) EXCLUSION FROM CURRENT MONTHLY INCOME.—Sec-
tion 101(10A)(B)(ii) of title 11, United States Code, is
amended—
(i) in subclause (III), by striking ‘‘; and’’ and
inserting a semicolon;
(ii) in subclause (IV), by striking the period at
the end and inserting ‘‘; and’’; and
(iii) by adding at the end the following:
‘‘(V) Payments made under Federal law
relating to the national emergency declared by
the President under the National Emergencies Act
(50 U.S.C. 1601 et seq.) with respect to the
coronavirus disease 2019 (COVID–19).’’.
(B) CONFIRMATION OF PLAN.—Section 1325(b)(2) of title
11, United States Code, is amended by inserting ‘‘payments
made under Federal law relating to the national emergency
declared by the President under the National Emergencies
Act (50 U.S.C. 1601 et seq.) with respect to the coronavirus
disease 2019 (COVID–19),’’ after ‘‘other than’’.
(C) MODIFICATION OF PLAN AFTER CONFIRMATION.—Sec-
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tion 1329 of title 11, United States Code, is amended by
adding at end the following:
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134 STAT. 312 PUBLIC LAW 116–136—MAR. 27, 2020
‘‘(d)(1) Subject to paragraph (3), for a plan confirmed prior
to the date of enactment of this subsection, the plan may be modified
upon the request of the debtor if—
‘‘(A) the debtor is experiencing or has experienced a mate-
rial financial hardship due, directly or indirectly, to the
coronavirus disease 2019 (COVID–19) pandemic; and
‘‘(B) the modification is approved after notice and a hearing.
Time period. ‘‘(2) A plan modified under paragraph (1) may not provide
for payments over a period that expires more than 7 years after
the time that the first payment under the original confirmed plan
was due.
‘‘(3) Sections 1322(a), 1322(b), 1323(c), and the requirements
of section 1325(a) shall apply to any modification under paragraph
(1).’’.
(D) APPLICABILITY.—
11 USC 101 note. (i) The amendments made by subparagraphs (A)
and (B) shall apply to any case commenced before,
on, or after the date of enactment of this Act.
11 USC 1329 (ii) The amendment made by subparagraph (C)
note. shall apply to any case for which a plan has been
confirmed under section 1325 of title 11, United States
Code, before the date of enactment of this Act.
(2) SUNSET.—
(A) IN GENERAL.—
(i) EXCLUSION FROM CURRENT MONTHLY INCOME.—
Section 101(10A)(B)(ii) of title 11, United States Code,
is amended—
(I) in subclause (III), by striking the semicolon
at the end and inserting ‘‘; and’’;
(II) in subclause (IV), by striking ‘‘; and’’ and
inserting a period; and
(III) by striking subclause (V).
(ii) CONFIRMATION OF PLAN.—Section 1325(b)(2) of
title 11, United States Code, is amended by striking
‘‘payments made under Federal law relating to the
national emergency declared by the President under
the National Emergencies Act (50 U.S.C. 1601 et seq.)
with respect to the coronavirus disease 2019 (COVID–
19),’’.
(iii) MODIFICATION OF PLAN AFTER CONFIRMA-
TION.—Section 1329 of title 11, United States Code,
is amended by striking subsection (d).
11 USC 101 note. (B) EFFECTIVE DATE.—The amendments made by
subparagraph (A) shall take effect on the date that is
1 year after the date of enactment of this Act.
Deadline. SEC. 1114. EMERGENCY RULEMAKING AUTHORITY.
15 USC 9012.
Not later than 15 days after the date of enactment of this
Act, the Administrator shall issue regulations to carry out this
title and the amendments made by this title without regard to
the notice requirements under section 553(b) of title 5, United
States Code.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 313
TITLE II—ASSISTANCE FOR AMERICAN
WORKERS, FAMILIES, AND BUSINESSES
Subtitle A—Unemployment Insurance Relief for
Workers Affected
Provisions by Coronavirus
Act.
SEC. 2101. SHORT TITLE. 15 USC 9001
note.
This subtitle may be cited as the ‘‘Relief for Workers Affected
by Coronavirus Act’’.
SEC. 2102. PANDEMIC UNEMPLOYMENT ASSISTANCE. 15 USC 9021.
(a) DEFINITIONS.—In this section:
(1) COVID–19.—The term ‘‘COVID–19’’ means the 2019
Novel Coronavirus or 2019-nCoV.
(2) COVID–19 PUBLIC HEALTH EMERGENCY.—The term
‘‘COVID–19 public health emergency’’ means the public health
emergency declared by the Secretary of Health and Human
Services on January 27, 2020, with respect to the 2019 Novel
Coronavirus.
(3) COVERED INDIVIDUAL.—The term ‘‘covered individual’’—
(A) means an individual who—
(i) is not eligible for regular compensation or
extended benefits under State or Federal law or pan-
demic emergency unemployment compensation under
section 2107, including an individual who has
exhausted all rights to regular unemployment or
extended benefits under State or Federal law or pan-
demic emergency unemployment compensation under
section 2107; and
(ii) provides self-certification that the individual—
(I) is otherwise able to work and available
for work within the meaning of applicable State
law, except the individual is unemployed, partially
unemployed, or unable or unavailable to work
because—
(aa) the individual has been diagnosed
with COVID–19 or is experiencing symptoms
of COVID–19 and seeking a medical diagnosis;
(bb) a member of the individual’s house-
hold has been diagnosed with COVID–19;
(cc) the individual is providing care for
a family member or a member of the individ-
ual’s household who has been diagnosed with
COVID–19;
(dd) a child or other person in the house-
hold for which the individual has primary
caregiving responsibility is unable to attend
school or another facility that is closed as a
direct result of the COVID–19 public health
emergency and such school or facility care is
required for the individual to work;
(ee) the individual is unable to reach the
place of employment because of a quarantine
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imposed as a direct result of the COVID–19
public health emergency;
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134 STAT. 314 PUBLIC LAW 116–136—MAR. 27, 2020
(ff) the individual is unable to reach the
place of employment because the individual
has been advised by a health care provider
to self-quarantine due to concerns related to
COVID–19;
(gg) the individual was scheduled to com-
mence employment and does not have a job
or is unable to reach the job as a direct result
of the COVID–19 public health emergency;
(hh) the individual has become the bread-
winner or major support for a household
because the head of the household has died
as a direct result of COVID–19;
(ii) the individual has to quit his or her
job as a direct result of COVID–19;
(jj) the individual’s place of employment
is closed as a direct result of the COVID–
19 public health emergency; or
(kk) the individual meets any additional
criteria established by the Secretary for
unemployment assistance under this section;
or
(II) is self-employed, is seeking part-time
employment, does not have sufficient work history,
or otherwise would not qualify for regular
unemployment or extended benefits under State
or Federal law or pandemic emergency unemploy-
ment compensation under section 2107 and meets
the requirements of subclause (I); and
(B) does not include—
(i) an individual who has the ability to telework
with pay; or
(ii) an individual who is receiving paid sick leave
or other paid leave benefits, regardless of whether
the individual meets a qualification described in items
(aa) through (kk) of subparagraph (A)(i)(I).
(4) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Labor.
(5) STATE.—The term ‘‘State’’ includes the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, American Samoa, the Commonwealth of the
Northern Mariana Islands, the Federated States of Micronesia,
the Republic of the Marshall Islands, and the Republic of Palau.
(b) ASSISTANCE FOR UNEMPLOYMENT AS A RESULT OF COVID–
19.—Subject to subsection (c), the Secretary shall provide to any
covered individual unemployment benefit assistance while such
individual is unemployed, partially unemployed, or unable to work
for the weeks of such unemployment with respect to which the
individual is not entitled to any other unemployment compensation
(as that term is defined in section 85(b) of title 26, United States
Code) or waiting period credit.
(c) APPLICABILITY.—
(1) IN GENERAL.—Except as provided in paragraph (2), the
assistance authorized under subsection (b) shall be available
to a covered individual—
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Time period. (A) for weeks of unemployment, partial unemployment,
or inability to work caused by COVID–19—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 315
(i) beginning on or after January 27, 2020; and
(ii) ending on or before December 31, 2020; and
(B) subject to subparagraph (A)(ii), as long as the cov-
ered individual’s unemployment, partial unemployment, or
inability to work caused by COVID–19 continues.
(2) LIMITATION ON DURATION OF ASSISTANCE.—The total
number of weeks for which a covered individual may receive
assistance under this section shall not exceed 39 weeks and
such total shall include any week for which the covered indi-
vidual received regular compensation or extended benefits
under any Federal or State law, except that if after the date
of enactment of this Act, the duration of extended benefits
is extended, the 39-week period described in this paragraph
shall be extended by the number of weeks that is equal to
the number of weeks by which the extended benefits were
extended.
(3) ASSISTANCE FOR UNEMPLOYMENT BEFORE DATE OF
ENACTMENT.—The Secretary shall establish a process for Time period.
making assistance under this section available for weeks begin-
ning on or after January 27, 2020, and before the date of
enactment of this Act.
(d) AMOUNT OF ASSISTANCE.—
(1) IN GENERAL.—The assistance authorized under sub-
section (b) for a week of unemployment, partial unemployment,
or inability to work shall be—
(A)(i) the weekly benefit amount authorized under the
unemployment compensation law of the State where the
covered individual was employed, except that the amount
may not be less than the minimum weekly benefit amount
described in section 625.6 of title 20, Code of Federal Regu-
lations, or any successor thereto; and
(ii) the amount of Federal Pandemic Unemployment
Compensation under section 2104; and
(B) in the case of an increase of the weekly benefit
amount after the date of enactment of this Act, increased
in an amount equal to such increase.
(2) CALCULATIONS OF AMOUNTS FOR CERTAIN COVERED
INDIVIDUALS.—In the case of a covered individual who is self-
employed, who lives in a territory described in subsection (c)
or (d) of section 625.6 of title 20, Code of Federal Regulations,
or who would not otherwise qualify for unemployment com-
pensation under State law, the assistance authorized under
subsection (b) for a week of unemployment shall be calculated
in accordance with section 625.6 of title 20, Code of Federal
Regulations, or any successor thereto, and shall be increased
by the amount of Federal Pandemic Unemployment Compensa-
tion under section 2104.
(3) ALLOWABLE METHODS OF PAYMENT.—Any assistance pro-
vided for in accordance with paragraph (1)(A)(ii) shall be pay-
able either—
(A) as an amount which is paid at the same time
and in the same manner as the assistance provided for
in paragraph (1)(A)(i) is payable for the week involved;
or
(B) at the option of the State, by payments which
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are made separately from, but on the same weekly basis
as, any assistance provided for in paragraph (1)(A)(i).
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134 STAT. 316 PUBLIC LAW 116–136—MAR. 27, 2020
(e) WAIVER OF STATE REQUIREMENT.—Notwithstanding State
law, for purposes of assistance authorized under this section, com-
pensation under this Act shall be made to an individual otherwise
eligible for such compensation without any waiting period.
(f) AGREEMENTS WITH STATES.—
(1) IN GENERAL.—The Secretary shall provide the assistance
authorized under subsection (b) through agreements with
States which, in the judgment of the Secretary, have an ade-
quate system for administering such assistance through
existing State agencies.
(2) PAYMENTS TO STATES.—There shall be paid to each
State which has entered into an agreement under this sub-
section an amount equal to 100 percent of—
(A) the total amount of assistance provided by the
State pursuant to such agreement; and
(B) any additional administrative expenses incurred
by the State by reason of such agreement (as determined
by the Secretary), including any administrative expenses
necessary to facilitate processing of applications for assist-
ance under this section online or by telephone rather than
in-person.
Reimbursement. (3) TERMS OF PAYMENTS.—Sums payable to any State by
Determination. reason of such State’s having an agreement under this sub-
Estimate. section shall be payable, either in advance or by way of
reimbursement (as determined by the Secretary), in such
amounts as the Secretary estimates the State will be entitled
to receive under this subsection for each calendar month,
reduced or increased, as the case may be, by any amount
by which the Secretary finds that his estimates for any prior
calendar month were greater or less than the amounts which
should have been paid to the State. Such estimates may be
made on the basis of such statistical, sampling, or other method
as may be agreed upon by the Secretary and the State agency
of the State involved.
(g) FUNDING.—
(1) ASSISTANCE.—
(A) IN GENERAL.—Funds in the extended unemploy-
ment compensation account (as established by section
905(a) of the Social Security Act (42 U.S.C. 1105(a)) of
the Unemployment Trust Fund (as established by section
904(a) of such Act (42 U.S.C. 1104(a)) shall be used to
make payments to States pursuant to subsection (f)(2)(A).
(B) TRANSFER OF FUNDS.—Notwithstanding any other
provision of law, the Secretary of the Treasury shall
transfer from the general fund of the Treasury (from funds
not otherwise appropriated) to the extended unemployment
compensation account such sums as the Secretary of Labor
estimates to be necessary to make payments described
in subparagraph (A). There are appropriated from the gen-
eral fund of the Treasury, without fiscal year limitation,
the sums referred to in the preceding sentence and such
sums shall not be required to be repaid.
(2) ADMINISTRATIVE EXPENSES.—
(A) IN GENERAL.—Funds in the employment security
administration account (as established by section 901(a)
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of the Social Security Act (42 U.S.C. 1105(a)) of the
Unemployment Trust Fund (as established by section
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 317
904(a) of such Act (42 U.S.C. 1104(a)) shall be used to
make payments to States pursuant to subsection (f)(2)(B).
(B) TRANSFER OF FUNDS.—Notwithstanding any other
provision of law, the Secretary of the Treasury shall
transfer from the general fund of the Treasury (from funds
not otherwise appropriated) to the employment security
administration account such sums as the Secretary of Labor
estimates to be necessary to make payments described
in subparagraph (A). There are appropriated from the gen-
eral fund of the Treasury, without fiscal year limitation,
the sums referred to in the preceding sentence and such
sums shall not be required to be repaid.
(3) CERTIFICATIONS.—The Secretary of Labor shall from
time to time certify to the Secretary of the Treasury for payment
to each State the sums payable to such State under paragraphs
(1) and (2).
(h) RELATIONSHIP BETWEEN PANDEMIC UNEMPLOYMENT ASSIST-
ANCE AND DISASTER UNEMPLOYMENT ASSISTANCE.—Except as other- Applicability.
wise provided in this section or to the extent there is a conflict Definitions.
between this section and section 625 of title 20, Code of Federal
Regulations, such section 625 shall apply to this section as if—
(1) the term ‘‘COVID–19 public health emergency’’ were
substituted for the term ‘‘major disaster’’ each place it appears
in such section 625; and
(2) the term ‘‘pandemic’’ were substituted for the term
‘‘disaster’’ each place it appears in such section 625.
SEC. 2103. EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERN- 15 USC 9022.
MENTAL ENTITIES AND NONPROFIT ORGANIZATIONS.
(a) FLEXIBILITY IN PAYING REIMBURSEMENT.—The Secretary of
Labor may issue clarifying guidance to allow States to interpret
their State unemployment compensation laws in a manner that
would provide maximum flexibility to reimbursing employers as
it relates to timely payment and assessment of penalties and
interest pursuant to such State laws.
(b) FEDERAL FUNDING.—Section 903 of the Social Security Act
(42 U.S.C. 1103) is amended by adding at the end the following:
‘‘Transfers for Federal Reimbursement of State Unemployment
Funds
‘‘(i)(1)(A) In addition to any other amounts, the Secretary of
Labor shall provide for the transfer of funds during the applicable
period to the accounts of the States in the Unemployment Trust
Fund, by transfer from amounts reserved for that purpose in the
Federal unemployment account, in accordance with the succeeding
provisions of this subsection.
‘‘(B) The amount of funds transferred to the account of a State
under subparagraph (A) during the applicable period shall, as deter-
mined by the Secretary of Labor, be equal to one-half of the amounts
of compensation (as defined in section 3306(h) of the Internal Rev-
enue Code of 1986) attributable under the State law to service
to which section 3309(a)(1) of such Code applies that were paid
by the State for weeks of unemployment beginning and ending
during such period. Such transfers shall be made at such times
as the Secretary of Labor considers appropriate.
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‘‘(C) Notwithstanding any other law, funds transferred to the
account of a State under subparagraph (A) shall be used exclusively
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134 STAT. 318 PUBLIC LAW 116–136—MAR. 27, 2020
to reimburse governmental entities and other organizations
described in section 3309(a)(2) of such Code for amounts paid (in
lieu of contributions) into the State unemployment fund pursuant
to such section.
Definition. ‘‘(D) For purposes of this paragraph, the term ‘applicable period’
Time period. means the period beginning on March 13, 2020, and ending on
December 31, 2020.
‘‘(2)(A) Notwithstanding any other provision of law, the Sec-
retary of the Treasury shall transfer from the general fund of
the Treasury (from funds not otherwise appropriated) to the Federal
unemployment account such sums as the Secretary of Labor esti-
mates to be necessary for purposes of making the transfers
described in paragraph (1).
‘‘(B) There are appropriated from the general fund of the
Treasury, without fiscal year limitation, the sums referred to in
subparagraph (A) and such sums shall not be required to be
repaid.’’.
15 USC 9023. SEC. 2104. EMERGENCY INCREASE IN UNEMPLOYMENT COMPENSA-
TION BENEFITS.
(a) FEDERAL-STATE AGREEMENTS.—Any State which desires to
do so may enter into and participate in an agreement under this
section with the Secretary of Labor (in this section referred to
Time period. as the ‘‘Secretary’’). Any State which is a party to an agreement
Notification. under this section may, upon providing 30 days’ written notice
to the Secretary, terminate such agreement.
(b) PROVISIONS OF AGREEMENT.—
(1) FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION.—
Any agreement under this section shall provide that the State
agency of the State will make payments of regular compensa-
tion to individuals in amounts and to the extent that they
would be determined if the State law of the State were applied,
with respect to any week for which the individual is (dis-
regarding this section) otherwise entitled under the State law
to receive regular compensation, as if such State law had been
modified in a manner such that the amount of regular com-
pensation (including dependents’ allowances) payable for any
week shall be equal to—
(A) the amount determined under the State law (before
the application of this paragraph), plus
(B) an additional amount of $600 (in this section
referred to as ‘‘Federal Pandemic Unemployment Com-
pensation’’).
(2) ALLOWABLE METHODS OF PAYMENT.—Any Federal Pan-
demic Unemployment Compensation provided for in accordance
with paragraph (1) shall be payable either—
(A) as an amount which is paid at the same time
and in the same manner as any regular compensation
otherwise payable for the week involved; or
(B) at the option of the State, by payments which
are made separately from, but on the same weekly basis
as, any regular compensation otherwise payable.
(c) NONREDUCTION RULE.—
Determination. (1) IN GENERAL.—An agreement under this section shall
not apply (or shall cease to apply) with respect to a State
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upon a determination by the Secretary that the method gov-
erning the computation of regular compensation under the State
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 319
law of that State has been modified in a manner such that
the number of weeks (the maximum benefit entitlement), or
the average weekly benefit amount, of regular compensation
which will be payable during the period of the agreement
(determined disregarding any Federal Pandemic Unemploy-
ment Compensation) will be less than the number of weeks,
or the average weekly benefit amount, of the average weekly
benefit amount of regular compensation which would otherwise
have been payable during such period under the State law,
as in effect on January 1, 2020.
(2) MAXIMUM BENEFIT ENTITLEMENT.—In paragraph (1), the Definition.
term ‘‘maximum benefit entitlement’’ means the amount of
regular unemployment compensation payable to an individual
with respect to the individual’s benefit year.
(d) PAYMENTS TO STATES.—
(1) IN GENERAL.—
(A) FULL REIMBURSEMENT.—There shall be paid to each
State which has entered into an agreement under this
section an amount equal to 100 percent of—
(i) the total amount of Federal Pandemic
Unemployment Compensation paid to individuals by
the State pursuant to such agreement; and
(ii) any additional administrative expenses Determination.
incurred by the State by reason of such agreement
(as determined by the Secretary).
(B) TERMS OF PAYMENTS.—Sums payable to any State Reimbursement.
by reason of such State’s having an agreement under this Determination.
section shall be payable, either in advance or by way of Estimate.
reimbursement (as determined by the Secretary), in such
amounts as the Secretary estimates the State will be enti-
tled to receive under this section for each calendar month,
reduced or increased, as the case may be, by any amount
by which the Secretary finds that his estimates for any
prior calendar month were greater or less than the amounts
which should have been paid to the State. Such estimates
may be made on the basis of such statistical, sampling,
or other method as may be agreed upon by the Secretary
and the State agency of the State involved.
(2) CERTIFICATIONS.—The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each
State the sums payable to such State under this section.
(3) APPROPRIATION.—There are appropriated from the gen-
eral fund of the Treasury, without fiscal year limitation, such
sums as may be necessary for purposes of this subsection.
(e) APPLICABILITY.—An agreement entered into under this sec- Time period.
tion shall apply to weeks of unemployment—
(1) beginning after the date on which such agreement is
entered into; and
(2) ending on or before July 31, 2020.
(f) FRAUD AND OVERPAYMENTS.—
(1) IN GENERAL.—If an individual knowingly has made,
or caused to be made by another, a false statement or represen-
tation of a material fact, or knowingly has failed, or caused
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another to fail, to disclose a material fact, and as a result
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134 STAT. 320 PUBLIC LAW 116–136—MAR. 27, 2020
of such false statement or representation or of such nondisclo-
sure such individual has received an amount of Federal Pan-
demic Unemployment Compensation to which such individual
was not entitled, such individual—
(A) shall be ineligible for further Federal Pandemic
Unemployment Compensation in accordance with the provi-
sions of the applicable State unemployment compensation
law relating to fraud in connection with a claim for
unemployment compensation; and
(B) shall be subject to prosecution under section 1001
of title 18, United States Code.
(2) REPAYMENT.—In the case of individuals who have
received amounts of Federal Pandemic Unemployment Com-
pensation to which they were not entitled, the State shall
require such individuals to repay the amounts of such Federal
Pandemic Unemployment Compensation to the State agency,
except that the State agency may waive such repayment if
it determines that—
(A) the payment of such Federal Pandemic Unemploy-
ment Compensation was without fault on the part of any
such individual; and
(B) such repayment would be contrary to equity and
good conscience.
(3) RECOVERY BY STATE AGENCY.—
Time period. (A) IN GENERAL.—The State agency shall recover the
amount to be repaid, or any part thereof, by deductions
from any Federal Pandemic Unemployment Compensation
payable to such individual or from any unemployment com-
pensation payable to such individual under any State or
Federal unemployment compensation law administered by
the State agency or under any other State or Federal
law administered by the State agency which provides for
the payment of any assistance or allowance with respect
to any week of unemployment, during the 3-year period
after the date such individuals received the payment of
the Federal Pandemic Unemployment Compensation to
which they were not entitled, in accordance with the same
procedures as apply to the recovery of overpayments of
regular unemployment benefits paid by the State.
Determination. (B) OPPORTUNITY FOR HEARING.—No repayment shall
Notification. be required, and no deduction shall be made, until a deter-
mination has been made, notice thereof and an opportunity
for a fair hearing has been given to the individual, and
the determination has become final.
Determination. (4) REVIEW.—Any determination by a State agency under
this section shall be subject to review in the same manner
and to the same extent as determinations under the State
unemployment compensation law, and only in that manner
and to that extent.
(g) APPLICATION TO OTHER UNEMPLOYMENT BENEFITS.—Each
agreement under this section shall include provisions to provide
that the purposes of the preceding provisions of this section shall
be applied with respect to unemployment benefits described in
subsection (i)(2) to the same extent and in the same manner as
if those benefits were regular compensation.
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(h) DISREGARD OF ADDITIONAL COMPENSATION FOR PURPOSES
OF MEDICAID AND CHIP.—The monthly equivalent of any Federal
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 321
pandemic unemployment compensation paid to an individual under
this section shall be disregarded when determining income for any
purpose under the programs established under titles XIX and title
XXI of the Social Security Act (42 U.S.C. 1396 et seq., 1397aa
et seq.) .
(i) DEFINITIONS.—For purposes of this section—
(1) the terms ‘‘compensation’’, ‘‘regular compensation’’, ‘‘ben-
efit year’’, ‘‘State’’, ‘‘State agency’’, ‘‘State law’’, and ‘‘week’’
have the respective meanings given such terms under section
205 of the Federal-State Extended Unemployment Compensa-
tion Act of 1970 (26 U.S.C. 3304 note); and
(2) any reference to unemployment benefits described in
this paragraph shall be considered to refer to—
(A) extended compensation (as defined by section 205
of the Federal-State Extended Unemployment Compensa-
tion Act of 1970);
(B) regular compensation (as defined by section 85(b)
of the Internal Revenue Code of 1986) provided under
any program administered by a State under an agreement
with the Secretary;
(C) pandemic unemployment assistance under section
2102; and
(D) pandemic emergency unemployment compensation
under section 2107.
SEC. 2105. TEMPORARY FULL FEDERAL FUNDING OF THE FIRST WEEK 15 USC 9024.
OF COMPENSABLE REGULAR UNEMPLOYMENT FOR
STATES WITH NO WAITING WEEK.
(a) FEDERAL-STATE AGREEMENTS.—Any State which desires to
do so may enter into and participate in an agreement under this
section with the Secretary of Labor (in this section referred to
as the ‘‘Secretary’’). Any State which is a party to an agreement Time period.
under this section may, upon providing 30 days’ written notice Notice.
to the Secretary, terminate such agreement.
(b) REQUIREMENT THAT STATE LAW DOES NOT APPLY A WAITING
WEEK.—A State is eligible to enter into an agreement under this
section if the State law (including a waiver of State law) provides
that compensation is paid to individuals for their first week of
regular unemployment without a waiting week. An agreement Determination.
under this section shall not apply (or shall cease to apply) with
respect to a State upon a determination by the Secretary that
the State law no longer meets the requirement under the preceding
sentence.
(c) PAYMENTS TO STATES.— Determinations.
(1) FULL REIMBURSEMENT.—There shall be paid to each
State which has entered into an agreement under this section
an amount equal to 100 percent of—
(A) the total amount of regular compensation paid
to individuals by the State for their first week of regular
unemployment; and
(B) any additional administrative expenses incurred
by the State by reason of such agreement (as determined
by the Secretary).
(2) TERMS OF PAYMENTS.—Sums payable to any State by
reason of such State’s having an agreement under this section
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shall be payable, either in advance or by way of reimbursement
(as determined by the Secretary), in such amounts as the
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134 STAT. 322 PUBLIC LAW 116–136—MAR. 27, 2020
Secretary estimates the State will be entitled to receive under
this section for each calendar month, reduced or increased,
as the case may be, by any amount by which the Secretary
finds that his estimates for any prior calendar month were
greater or less than the amounts which should have been
paid to the State. Such estimates may be made on the basis
of such statistical, sampling, or other method as may be agreed
upon by the Secretary and the State agency of the State
involved.
(d) FUNDING.—
(1) COMPENSATION.—
(A) IN GENERAL.—Funds in the Federal unemployment
account (as established by section 905(g)) of the Unemploy-
ment Trust Fund (as established by section 904(a)) shall
be used to make payments under subsection (c)(1)(A).
(B) TRANSFER OF FUNDS.—Notwithstanding any other
provision of law, the Secretary of the Treasury shall
transfer from the general fund of the Treasury (from funds
not otherwise appropriated) to the Federal unemployment
account such sums as the Secretary of Labor estimates
to be necessary to make payments described in subpara-
graph (A). There are appropriated from the general fund
of the Treasury, without fiscal year limitation, the sums
referred to in the preceding sentence and such sums shall
not be required to be repaid.
(2) ADMINISTRATIVE EXPENSES.—
(A) IN GENERAL.—Funds in the employment security
administration account (as established by section 901(a)
of the Social Security Act (42 U.S.C. 1105(a)) of the
Unemployment Trust Fund (as established by section
904(a) of such Act (42 U.S.C. 1104(a)) shall be used to
make payments to States pursuant to subsection (c)(1)(B).
(B) TRANSFER OF FUNDS.—Notwithstanding any other
provision of law, the Secretary of the Treasury shall
transfer from the general fund of the Treasury (from funds
not otherwise appropriated) to the employment security
administration account such sums as the Secretary of Labor
estimates to be necessary to make payments described
in subparagraph (A). There are appropriated from the gen-
eral fund of the Treasury, without fiscal year limitation,
the sums referred to in the preceding sentence and such
sums shall not be required to be repaid.
(3) CERTIFICATIONS.—The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each
State the sums payable to such State under this section.
Time period. (e) APPLICABILITY.—An agreement entered into under this sec-
tion shall apply to weeks of unemployment—
(1) beginning after the date on which such agreement is
entered into; and
(2) ending on or before December 31, 2020.
Applicability. (f) FRAUD AND OVERPAYMENTS.—The provisions of section
2107(e) shall apply with respect to compensation paid under an
agreement under this section to the same extent and in the same
manner as in the case of pandemic emergency unemployment com-
pensation under such section.
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(g) DEFINITIONS.—For purposes of this section, the terms ‘‘reg-
ular compensation’’, ‘‘State’’, ‘‘State agency’’, ‘‘State law’’, and ‘‘week’’
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 323
have the respective meanings given such terms under section 205
of the Federal-State Extended Unemployment Compensation Act
of 1970 (26 U.S.C. 3304 note).
SEC. 2106. EMERGENCY STATE STAFFING FLEXIBILITY.
Section 4102(b) of the Emergency Unemployment Stabilization
and Access Act of 2020 (contained in division D of the Families
First Coronavirus Response Act) is amended— Ante, p. 194.
(1) by striking ‘‘or employer experience rating’’ and
inserting ‘‘employer experience rating, or, subject to the suc-
ceeding sentence, personnel standards on a merit basis’’; and
(2) by adding at the end the following new sentence: ‘‘The Termination
emergency flexibility for personnel standards on a merit basis date.
shall only apply through December 31, 2020, and is limited
to engaging of temporary staff, rehiring of retirees or former
employees on a non-competitive basis, and other temporary
actions to quickly process applications and claims.’’.
SEC. 2107. PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION. 15 USC 9025.
(a) FEDERAL-STATE AGREEMENTS.—
(1) IN GENERAL.—Any State which desires to do so may
enter into and participate in an agreement under this section
with the Secretary of Labor (in this section referred to as
the ‘‘Secretary’’). Any State which is a party to an agreement Time period.
under this section may, upon providing 30 days’ written notice Notification.
to the Secretary, terminate such agreement.
(2) PROVISIONS OF AGREEMENT.—Any agreement under
paragraph (1) shall provide that the State agency of the State
will make payments of pandemic emergency unemployment
compensation to individuals who—
(A) have exhausted all rights to regular compensation
under the State law or under Federal law with respect
to a benefit year (excluding any benefit year that ended
before July1, 2019);
(B) have no rights to regular compensation with respect
to a week under such law or any other State unemployment
compensation law or to compensation under any other Fed-
eral law;
(C) are not receiving compensation with respect to
such week under the unemployment compensation law of
Canada; and
(D) are able to work, available to work, and actively
seeking work.
(3) EXHAUSTION OF BENEFITS.—For purposes of paragraph
(2)(A), an individual shall be deemed to have exhausted such
individual’s rights to regular compensation under a State law
when—
(A) no payments of regular compensation can be made
under such law because such individual has received all
regular compensation available to such individual based
on employment or wages during such individual’s base
period; or
(B) such individual’s rights to such compensation have
been terminated by reason of the expiration of the benefit
year with respect to which such rights existed.
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(4) WEEKLY BENEFIT AMOUNT, ETC.—For purposes of any
agreement under this section—
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134 STAT. 324 PUBLIC LAW 116–136—MAR. 27, 2020
(A) the amount of pandemic emergency unemployment
compensation which shall be payable to any individual
for any week of total unemployment shall be equal to—
(i) the amount of the regular compensation
(including dependents’ allowances) payable to such
individual during such individual’s benefit year under
the State law for a week of total unemployment; and
(ii) the amount of Federal Pandemic Unemploy-
ment Compensation under section 2104;
(B) the terms and conditions of the State law which
apply to claims for regular compensation and to the pay-
ment thereof (including terms and conditions relating to
availability for work, active search for work, and refusal
to accept work) shall apply to claims for pandemic emer-
gency unemployment compensation and the payment
thereof, except where otherwise inconsistent with the provi-
sions of this section or with the regulations or operating
instructions of the Secretary promulgated to carry out this
section;
(C) the maximum amount of pandemic emergency
unemployment compensation payable to any individual for
whom an pandemic emergency unemployment compensa-
tion account is established under subsection (b) shall not
exceed the amount established in such account for such
individual; and
(D) the allowable methods of payment under section
2104(b)(2) shall apply to payments of amounts described
in subparagraph (A)(ii).
Applicability. (5) COORDINATION RULE.—An agreement under this section
Determination. shall apply with respect to a State only upon a determination
by the Secretary that, under the State law or other applicable
rules of such State, the payment of extended compensation
for which an individual is otherwise eligible must be deferred
until after the payment of any pandemic emergency unemploy-
ment compensation under subsection (b) for which the indi-
vidual is concurrently eligible.
(6) NONREDUCTION RULE.—
Determination. (A) IN GENERAL.—An agreement under this section
shall not apply (or shall cease to apply) with respect to
a State upon a determination by the Secretary that the
method governing the computation of regular compensation
under the State law of that State has been modified in
a manner such that the number of weeks (the maximum
benefit entitlement), or the average weekly benefit amount,
of regular compensation which will be payable during the
period of the agreement will be less than the number
of weeks, or the average weekly benefit amount, of the
average weekly benefit amount of regular compensation
which would otherwise have been payable during such
period under the State law, as in effect on January 1,
2020.
Definition. (B) MAXIMUM BENEFIT ENTITLEMENT.—In subpara-
graph (A), the term ‘‘maximum benefit entitlement’’ means
the amount of regular unemployment compensation pay-
able to an individual with respect to the individual’s benefit
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year.
(7) ACTIVELY SEEKING WORK.—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 325
(A) IN GENERAL.—Subject to subparagraph (C), for pur- Definition.
poses of paragraph (2)(D), the term ‘‘actively seeking work’’
means, with respect to any individual, that such indi-
vidual—
(i) is registered for employment services in such
a manner and to such extent as prescribed by the
State agency;
(ii) has engaged in an active search for employment
that is appropriate in light of the employment available
in the labor market, the individual’s skills and capabili-
ties, and includes a number of employer contacts that
is consistent with the standards communicated to the
individual by the State;
(iii) has maintained a record of such work search,
including employers contacted, method of contact, and
date contacted; and
(iv) when requested, has provided such work
search record to the State agency.
(B) FLEXIBILITY.—Notwithstanding the requirements
under subparagraph (A) and paragraph (2)(D), a State shall
provide flexibility in meeting such requirements in case
of individuals unable to search for work because of COVID–
19, including because of illness, quarantine, or movement
restriction.
(b) PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION
ACCOUNT.—
(1) IN GENERAL.—Any agreement under this section shall
provide that the State will establish, for each eligible individual
who files an application for pandemic emergency unemployment
compensation, an pandemic emergency unemployment com-
pensation account with respect to such individual’s benefit year.
(2) AMOUNT IN ACCOUNT.—The amount established in an
account under subsection (a) shall be equal to 13 times the
individual’s average weekly benefit amount, which includes
the amount of Federal Pandemic Unemployment Compensation
under section 2104, for the benefit year.
(3) WEEKLY BENEFIT AMOUNT.—For purposes of this sub-
section, an individual’s weekly benefit amount for any week
is the amount of regular compensation (including dependents’
allowances) under the State law payable to such individual
for such week for total unemployment plus the amount of
Federal Pandemic Unemployment Compensation under section
2104.
(c) PAYMENTS TO STATES HAVING AGREEMENTS FOR THE PAY-
MENT OF PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION.—
(1) IN GENERAL.—There shall be paid to each State that
has entered into an agreement under this section an amount
equal to 100 percent of the pandemic emergency unemployment
compensation paid to individuals by the State pursuant to
such agreement.
(2) TREATMENT OF REIMBURSABLE COMPENSATION.—No pay-
ment shall be made to any State under this section in respect
of any compensation to the extent the State is entitled to
reimbursement in respect of such compensation under the provi-
sions of any Federal law other than this section or chapter
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85 of title 5, United States Code. A State shall not be entitled
to any reimbursement under such chapter 85 in respect of
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134 STAT. 326 PUBLIC LAW 116–136—MAR. 27, 2020
any compensation to the extent the State is entitled to
reimbursement under this section in respect of such compensa-
tion.
Reimbursement. (3) DETERMINATION OF AMOUNT.—Sums payable to any
Estimate. State by reason of such State having an agreement under
this section shall be payable, either in advance or by way
of reimbursement (as may be determined by the Secretary),
in such amounts as the Secretary estimates the State will
be entitled to receive under this section for each calendar
month, reduced or increased, as the case may be, by any amount
by which the Secretary finds that the Secretary’s estimates
for any prior calendar month were greater or less than the
amounts which should have been paid to the State. Such esti-
mates may be made on the basis of such statistical, sampling,
or other method as may be agreed upon by the Secretary
and the State agency of the State involved.
(d) FINANCING PROVISIONS.—
(1) COMPENSATION.—
(A) IN GENERAL.—Funds in the extended unemploy-
ment compensation account (as established by section
905(a) of the Social Security Act (42 U.S.C. 1105(a)) of
the Unemployment Trust Fund (as established by section
904(a) of such Act (42 U.S.C. 1104(a)) shall be used for
the making of payments to States having agreements
entered into under this section.
(B) TRANSFER OF FUNDS.—Notwithstanding any other
provision of law, the Secretary of the Treasury shall
transfer from the general fund of the Treasury (from funds
not otherwise appropriated) to the extended unemployment
compensation account such sums as the Secretary of Labor
estimates to be necessary to make payments described
in subparagraph (A). There are appropriated from the gen-
eral fund of the Treasury, without fiscal year limitation,
the sums referred to in the preceding sentence and such
sums shall not be required to be repaid.
(2) ADMINISTRATION.—
(A) IN GENERAL.—There are appropriated out of the
employment security administration account (as estab-
lished by section 901(a) of the Social Security Act (42
U.S.C. 1101(a)) of the Unemployment Trust Fund, without
fiscal year limitation, such funds as may be necessary
for purposes of assisting States (as provided in title III
of the Social Security Act (42 U.S.C. 501 et seq.)) in meeting
the costs of administration of agreements under this sec-
tion.
(B) TRANSFER OF FUNDS.—Notwithstanding any other
provision of law, the Secretary of the Treasury shall
transfer from the general fund of the Treasury (from funds
not otherwise appropriated) to the employment security
administration account such sums as the Secretary of Labor
estimates to be necessary to make payments described
in subparagraph (A). There are appropriated from the gen-
eral fund of the Treasury, without fiscal year limitation,
the sums referred to in the preceding sentence and such
sums shall not be required to be repaid.
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(3) CERTIFICATION.—The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 327
State the sums payable to such State under this subsection.
The Secretary of the Treasury, prior to audit or settlement
by the Government Accountability Office, shall make payments
to the State in accordance with such certification, by transfers
from the extended unemployment compensation account (as
so established) to the account of such State in the Unemploy-
ment Trust Fund (as so established).
(e) FRAUD AND OVERPAYMENTS.—
(1) IN GENERAL.—If an individual knowingly has made,
or caused to be made by another, a false statement or represen-
tation of a material fact, or knowingly has failed, or caused
another to fail, to disclose a material fact, and as a result
of such false statement or representation or of such nondisclo-
sure such individual has received an amount of pandemic emer-
gency unemployment compensation under this section to which
such individual was not entitled, such individual—
(A) shall be ineligible for further pandemic emergency
unemployment compensation under this section in accord-
ance with the provisions of the applicable State unemploy-
ment compensation law relating to fraud in connection
with a claim for unemployment compensation; and
(B) shall be subject to prosecution under section 1001
of title 18, United States Code.
(2) REPAYMENT.—In the case of individuals who have Waiver authority.
received amounts of pandemic emergency unemployment com- Determination.
pensation under this section to which they were not entitled,
the State shall require such individuals to repay the amounts
of such pandemic emergency unemployment compensation to
the State agency, except that the State agency may waive
such repayment if it determines that—
(A) the payment of such pandemic emergency
unemployment compensation was without fault on the part
of any such individual; and
(B) such repayment would be contrary to equity and
good conscience.
(3) RECOVERY BY STATE AGENCY.—
(A) IN GENERAL.—The State agency shall recover the Time period.
amount to be repaid, or any part thereof, by deductions
from any pandemic emergency unemployment compensa-
tion payable to such individual under this section or from
any unemployment compensation payable to such indi-
vidual under any State or Federal unemployment com-
pensation law administered by the State agency or under
any other State or Federal law administered by the State
agency which provides for the payment of any assistance
or allowance with respect to any week of unemployment,
during the 3-year period after the date such individuals
received the payment of the pandemic emergency
unemployment compensation to which they were not enti-
tled, in accordance with the same procedures as apply
to the recovery of overpayments of regular unemployment
benefits paid by the State.
(B) OPPORTUNITY FOR HEARING.—No repayment shall Determination.
be required, and no deduction shall be made, until a deter- Notification.
mination has been made, notice thereof and an opportunity
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for a fair hearing has been given to the individual, and
the determination has become final.
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134 STAT. 328 PUBLIC LAW 116–136—MAR. 27, 2020
(4) REVIEW.—Any determination by a State agency under
this section shall be subject to review in the same manner
and to the same extent as determinations under the State
unemployment compensation law, and only in that manner
and to that extent.
(f) DEFINITIONS.—In this section, the terms ‘‘compensation’’,
‘‘regular compensation’’, ‘‘extended compensation’’, ‘‘benefit year’’,
‘‘base period’’, ‘‘State’’, ‘‘State agency’’, ‘‘State law’’, and ‘‘week’’ have
the respective meanings given such terms under section 205 of
the Federal-State Extended Unemployment Compensation Act of
1970 (26 U.S.C. 3304 note).
Time period. (g) APPLICABILITY.—An agreement entered into under this sec-
tion shall apply to weeks of unemployment—
(1) beginning after the date on which such agreement is
entered into; and
(2) ending on or before December 31, 2020.
15 USC 9026. SEC. 2108. TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
PAYMENTS IN STATES WITH PROGRAMS IN LAW.
(a) PAYMENTS TO STATES.—
(1) IN GENERAL.—Subject to paragraph (3), there shall be
paid to a State an amount equal to 100 percent of the amount
of short-time compensation paid under a short-time compensa-
tion program (as defined in section 3306(v) of the Internal
Revenue Code of 1986) under the provisions of the State law.
Reimbursement. (2) TERMS OF PAYMENTS.—Payments made to a State under
Estimate. paragraph (1) shall be payable by way of reimbursement in
such amounts as the Secretary estimates the State will be
entitled to receive under this section for each calendar month,
reduced or increased, as the case may be, by any amount
by which the Secretary finds that the Secretary’s estimates
for any prior calendar month were greater or less than the
amounts which should have been paid to the State. Such esti-
mates may be made on the basis of such statistical, sampling,
or other method as may be agreed upon by the Secretary
and the State agency of the State involved.
(3) LIMITATIONS ON PAYMENTS.—
(A) GENERAL PAYMENT LIMITATIONS.—No payments
shall be made to a State under this section for short-
time compensation paid to an individual by the State
during a benefit year in excess of 26 times the amount
of regular compensation (including dependents’ allowances)
under the State law payable to such individual for a week
of total unemployment.
(B) EMPLOYER LIMITATIONS.—No payments shall be
made to a State under this section for benefits paid to
an individual by the State under a short-time compensation
program if such individual is employed by the participating
employer on a seasonal, temporary, or intermittent basis.
Time period. (b) APPLICABILITY.—Payments to a State under subsection (a)
shall be available for weeks of unemployment—
(1) beginning on or after the date of the enactment of
this Act; and
(2) ending on or before December 31, 2020.
(c) NEW PROGRAMS.—Subject to subsection (b)(2), if at any
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point after the date of the enactment of this Act the State enacts
a State law providing for the payment of short-time compensation
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 329
under a short-time compensation program that meets the definition
of such a program under section 3306(v) of the Internal Revenue
Code of 1986, the State shall be eligible for payments under this
section after the effective date of such enactment.
(d) FUNDING AND CERTIFICATIONS.—
(1) FUNDING.—There are appropriated, out of moneys in
the Treasury not otherwise appropriated, such sums as may
be necessary for purposes of carrying out this section.
(2) CERTIFICATIONS.—The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each
State the sums payable to such State under this section.
(e) DEFINITIONS.—In this section:
(1) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Labor.
(2) STATE; STATE AGENCY; STATE LAW.—The terms ‘‘State’’,
‘‘State agency’’, and ‘‘State law’’ have the meanings given those
terms in section 205 of the Federal-State Extended Unemploy-
ment Compensation Act of 1970 (26 U.S.C. 3304 note).
(f) TECHNICAL CORRECTION TO DEFINITION.—Section 3306(v)(6)
of the Internal Revenue Code of 1986 (26 U.S.C. 3306) is amended
by striking ‘‘Workforce Investment Act of 1998’’ and inserting
‘‘Workforce Innovation and Opportunity Act’’.
SEC. 2109. TEMPORARY FINANCING OF SHORT-TIME COMPENSATION 15 USC 9027.
AGREEMENTS.
(a) FEDERAL-STATE AGREEMENTS.—
(1) IN GENERAL.—Any State which desires to do so may
enter into, and participate in, an agreement under this section
with the Secretary provided that such State’s law does not
provide for the payment of short-time compensation under a
short-time compensation program (as defined in section 3306(v)
of the Internal Revenue Code of 1986).
(2) ABILITY TO TERMINATE.—Any State which is a party Deadline.
to an agreement under this section may, upon providing 30 Notification.
days’ written notice to the Secretary, terminate such agreement.
(b) PROVISIONS OF FEDERAL-STATE AGREEMENT.—
(1) IN GENERAL.—Any agreement under this section shall
provide that the State agency of the State will make payments
of short-time compensation under a plan approved by the State.
Such plan shall provide that payments are made in accordance
with the requirements under section 3306(v) of the Internal
Revenue Code of 1986.
(2) LIMITATIONS ON PLANS.—
(A) GENERAL PAYMENT LIMITATIONS.—A short-time
compensation plan approved by a State shall not permit
the payment of short-time compensation to an individual
by the State during a benefit year in excess of 26 times
the amount of regular compensation (including dependents’
allowances) under the State law payable to such individual
for a week of total unemployment.
(B) EMPLOYER LIMITATIONS.—A short-time compensa-
tion plan approved by a State shall not provide payments
to an individual if such individual is employed by the
participating employer on a seasonal, temporary, or inter-
mittent basis.
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(3) EMPLOYER PAYMENT OF COSTS.—Any short-time com-
pensation plan entered into by an employer must provide that
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134 STAT. 330 PUBLIC LAW 116–136—MAR. 27, 2020
the employer will pay the State an amount equal to one-
half of the amount of short-time compensation paid under such
plan. Such amount shall be deposited in the State’s unemploy-
ment fund and shall not be used for purposes of calculating
an employer’s contribution rate under section 3303(a)(1) of the
Internal Revenue Code of 1986.
(c) PAYMENTS TO STATES.—
(1) IN GENERAL.—There shall be paid to each State with
an agreement under this section an amount equal to—
(A) one-half of the amount of short-time compensation
paid to individuals by the State pursuant to such agree-
ment; and
(B) any additional administrative expenses incurred
by the State by reason of such agreement (as determined
by the Secretary).
Reimbursement. (2) TERMS OF PAYMENTS.—Payments made to a State under
Estimate. paragraph (1) shall be payable by way of reimbursement in
such amounts as the Secretary estimates the State will be
entitled to receive under this section for each calendar month,
reduced or increased, as the case may be, by any amount
by which the Secretary finds that the Secretary’s estimates
for any prior calendar month were greater or less than the
amounts which should have been paid to the State. Such esti-
mates may be made on the basis of such statistical, sampling,
or other method as may be agreed upon by the Secretary
and the State agency of the State involved.
(3) FUNDING.—There are appropriated, out of moneys in
the Treasury not otherwise appropriated, such sums as may
be necessary for purposes of carrying out this section.
(4) CERTIFICATIONS.—The Secretary shall from time to time
certify to the Secretary of the Treasury for payment to each
State the sums payable to such State under this section.
Time period. (d) APPLICABILITY.—An agreement entered into under this sec-
tion shall apply to weeks of unemployment—
(1) beginning on or after the date on which such agreement
is entered into; and
(2) ending on or before December 31, 2020.
(e) SPECIAL RULE.—If a State has entered into an agreement
under this section and subsequently enacts a State law providing
for the payment of short-time compensation under a short-time
compensation program that meets the definition of such a program
under section 3306(v) of the Internal Revenue Code of 1986, the
State—
(1) shall not be eligible for payments under this section
for weeks of unemployment beginning after the effective date
of such State law; and
(2) subject to section 2108(b)(2), shall be eligible to receive
payments under section 2108 after the effective date of such
State law.
(f) DEFINITIONS.—In this section:
(1) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Labor.
(2) STATE; STATE AGENCY; STATE LAW.—The terms ‘‘State’’,
‘‘State agency’’, and ‘‘State law’’ have the meanings given those
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terms in section 205 of the Federal-State Extended Unemploy-
ment Compensation Act of 1970 (26 U.S.C. 3304 note).
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 331
SEC. 2110. GRANTS FOR SHORT-TIME COMPENSATION PROGRAMS. 15 USC 9028.
(a) GRANTS.—
(1) FOR IMPLEMENTATION OR IMPROVED ADMINISTRATION.—
The Secretary shall award grants to States that enact short-
time compensation programs (as defined in subsection (i)(2))
for the purpose of implementation or improved administration
of such programs.
(2) FOR PROMOTION AND ENROLLMENT.—The Secretary shall
award grants to States that are eligible and submit plans
for a grant under paragraph (1) for such States to promote
and enroll employers in short-time compensation programs (as
so defined).
(3) ELIGIBILITY.—
(A) IN GENERAL.—The Secretary shall determine eligi- Determination.
bility criteria for the grants under paragraphs (1) and
(2).
(B) CLARIFICATION.—A State administering a short-
time compensation program that does not meet the defini-
tion of a short-time compensation program under section
3306(v) of the Internal Revenue Code of 1986, and a State
with an agreement under section 2109, shall not be eligible
to receive a grant under this section until such time as
the State law of the State provides for payments under
a short-time compensation program that meets such defini-
tion and such law.
(b) AMOUNT OF GRANTS.—
(1) IN GENERAL.—The maximum amount available for
making grants to a State under paragraphs (1) and (2) shall
be equal to the amount obtained by multiplying $100,000,000
(less the amount used by the Secretary under subsection (e))
by the same ratio as would apply under subsection (a)(2)(B)
of section 903 of the Social Security Act (42 U.S.C. 1103)
for purposes of determining such State’s share of any excess
amount (as described in subsection (a)(1) of such section) that
would have been subject to transfer to State accounts, as of
October 1, 2019, under the provisions of subsection (a) of such
section.
(2) AMOUNT AVAILABLE FOR DIFFERENT GRANTS.—Of the
maximum incentive payment determined under paragraph (1)
with respect to a State—
(A) one-third shall be available for a grant under sub-
section (a)(1); and
(B) two-thirds shall be available for a grant under
subsection (a)(2).
(c) GRANT APPLICATION AND DISBURSAL.—
(1) APPLICATION.—Any State seeking a grant under para-
graph (1) or (2) of subsection (a) shall submit an application
to the Secretary at such time, in such manner, and complete
with such information as the Secretary may require. In no
case may the Secretary award a grant under this section with
respect to an application that is submitted after December
31, 2023.
(2) NOTICE.—The Secretary shall, within 30 days after
receiving a complete application, notify the State agency of
the State of the Secretary’s findings with respect to the require-
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ments for a grant under paragraph (1) or (2) (or both) of
subsection (a).
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134 STAT. 332 PUBLIC LAW 116–136—MAR. 27, 2020
(3) CERTIFICATION.—If the Secretary finds that the State
law provisions meet the requirements for a grant under sub-
section (a), the Secretary shall thereupon make a certification
to that effect to the Secretary of the Treasury, together with
a certification as to the amount of the grant payment to be
transferred to the State account in the Unemployment Trust
Fund (as established in section 904(a) of the Social Security
Deadline. Act (42 U.S.C. 1104(a))) pursuant to that finding. The Secretary
of the Treasury shall make the appropriate transfer to the
State account within 7 days after receiving such certification.
(4) REQUIREMENT.—No certification of compliance with the
requirements for a grant under paragraph (1) or (2) of sub-
section (a) may be made with respect to any State whose—
(A) State law is not otherwise eligible for certification
under section 303 of the Social Security Act (42 U.S.C.
503) or approvable under section 3304 of the Internal Rev-
enue Code of 1986; or
Deadline. (B) short-time compensation program is subject to dis-
continuation or is not scheduled to take effect within 12
months of the certification.
(d) USE OF FUNDS.—The amount of any grant awarded under
this section shall be used for the implementation of short-time
compensation programs and the overall administration of such pro-
grams and the promotion and enrollment efforts associated with
such programs, such as through—
(1) the creation or support of rapid response teams to
advise employers about alternatives to layoffs;
Assessment. (2) the provision of education or assistance to employers
to enable them to assess the feasibility of participating in
short-time compensation programs; and
(3) the development or enhancement of systems to auto-
mate—
(A) the submission and approval of plans; and
(B) the filing and approval of new and ongoing short-
time compensation claims.
(e) ADMINISTRATION.—The Secretary is authorized to use 0.25
percent of the funds available under subsection (g) to provide for
outreach and to share best practices with respect to this section
and short-time compensation programs.
Determination. (f) RECOUPMENT.—The Secretary shall establish a process under
Time period. which the Secretary shall recoup the amount of any grant awarded
under paragraph (1) or (2) of subsection (a) if the Secretary deter-
mines that, during the 5-year period beginning on the first date
that any such grant is awarded to the State, the State—
(1) terminated the State’s short-time compensation pro-
gram; or
(2) failed to meet appropriate requirements with respect
to such program (as established by the Secretary).
(g) FUNDING.—There are appropriated, out of moneys in the
Treasury not otherwise appropriated, to the Secretary, $100,000,000
to carry out this section, to remain available without fiscal year
limitation.
(h) REPORTING.—The Secretary may establish reporting require-
ments for States receiving a grant under this section in order
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to provide oversight of grant funds.
(i) DEFINITIONS.—In this section:
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 333
(1) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Labor.
(2) SHORT-TIME COMPENSATION PROGRAM.—The term ‘‘short-
time compensation program’’ has the meaning given such term
in section 3306(v) of the Internal Revenue Code of 1986.
(3) STATE; STATE AGENCY; STATE LAW.—The terms ‘‘State’’,
‘‘State agency’’, and ‘‘State law’’ have the meanings given those
terms in section 205 of the Federal-State Extended Unemploy-
ment Compensation Act of 1970 (26 U.S.C. 3304 note).
SEC. 2111. ASSISTANCE AND GUIDANCE IN IMPLEMENTING PROGRAMS. 15 USC 9029.
(a) IN GENERAL.—In order to assist States in establishing,
qualifying, and implementing short-time compensation programs
(as defined in section 3306(v) of the Internal Revenue Code of
1986), the Secretary of Labor (in this section referred to as the
‘‘Secretary’’) shall—
(1) develop model legislative language, or disseminate
existing model legislative language, which may be used by
States in developing and enacting such programs, and periodi-
cally review and revise such model legislative language;
(2) provide technical assistance and guidance in developing,
enacting, and implementing such programs; and
(3) establish reporting requirements for States, including Requirements.
reporting on—
(A) the number of estimated averted layoffs;
(B) the number of participating employers and workers;
and
(C) such other items as the Secretary of Labor deter-
mines are appropriate.
(b) MODEL LANGUAGE AND GUIDANCE.—The model language
and guidance developed under subsection (a) shall allow sufficient
flexibility by States and participating employers while ensuring
accountability and program integrity.
(c) CONSULTATION.—In developing the model legislative lan-
guage and guidance under subsection (a), and in order to meet
the requirements of subsection (b), the Secretary shall consult with
employers, labor organizations, State workforce agencies, and other
program experts. Existing model legislative language that has been
developed through such a consultative process shall be deemed
to meet the consultation requirement of this subsection.
(d) REPEAL.—Section 4104 of the Emergency Unemployment
Stabilization and Access Act of 2020 (contained in division D of
the Families First Coronavirus Response Act) is repealed. Ante, p. 194.
SEC. 2112. WAIVER OF THE 7-DAY WAITING PERIOD FOR BENEFITS 15 USC 9030.
UNDER THE RAILROAD UNEMPLOYMENT INSURANCE
ACT.
(a) NO WAITING WEEK.—With respect to any registration period
beginning after the date of enactment of this Act and ending on
or before December 31, 2020, subparagraphs (A)(ii) and (B)(ii) of
section 2(a)(1) of the Railroad Unemployment Insurance Act (45
U.S.C. 352(a)(1)) shall not apply.
(b) OPERATING INSTRUCTIONS AND REGULATIONS.—The Railroad
Retirement Board may prescribe any operating instructions or regu-
lations necessary to carry out this section.
(c) FUNDING.—Out of any funds in the Treasury not otherwise
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appropriated, there are appropriated $50,000,000 to cover the costs
of additional benefits payable due to the application of subsection
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134 STAT. 334 PUBLIC LAW 116–136—MAR. 27, 2020
(a). Upon the exhaustion of the funds appropriated under this
subsection, subsection (a) shall no longer apply with respect to
any registration period beginning after the date of exhaustion of
funds.
(d) DEFINITION OF REGISTRATION PERIOD.—For purposes of this
section, the term ‘‘registration period’’ has the meaning given such
term under section 1 of the Railroad Unemployment Insurance
Act (45 U.S.C. 351).
SEC. 2113. ENHANCED BENEFITS UNDER THE RAILROAD UNEMPLOY-
MENT INSURANCE ACT.
Section 2(a) of the Railroad Unemployment Insurance Act (45
U.S.C. § 352(a)) is amended by adding at the end the following:
Time periods. ‘‘(5)(A) Notwithstanding paragraph (3), subsection (c)(1)(B), and
any other limitation on total benefits in this Act, for registration
periods beginning on or after April 1, 2020, but on or before July
31, 2020, a recovery benefit in the amount of $1,200 shall be
payable to a qualified employee with respect to any registration
period in which the employee received unemployment benefits under
paragraph (1)(A), and in any registration period in which the
employee did not receive unemployment benefits due to the limita-
tion in subsection (c)(1)(B) or due to reaching the maximum number
of days of benefits in the benefit year beginning July 1, 2019,
under subsection (c)(1)(A). No recovery benefits shall be payable
under this section upon the exhaustion of the funds appropriated
under subparagraph (B) for payment of benefits under this subpara-
graph.
‘‘(B) Out of any funds in the Treasury not otherwise appro-
priated, there are appropriated $425,000,000 to cover the cost of
recovery benefits provided under subparagraph (A), to remain avail-
able until expended.’’.
SEC. 2114. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAIL-
ROAD UNEMPLOYMENT INSURANCE ACT.
(a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii) is
amended—
(1) by striking ‘‘July 1, 2008’’ and inserting ‘‘July 1, 2019’’;
(2) by striking ‘‘June 30, 2013’’ and inserting ‘‘June 30,
2020’’; and
(3) by striking ‘‘December 31, 2013’’ and inserting
‘‘December 31, 2020’’.
45 USC 352 note. (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds
appropriated under either the first or second sentence of clause
(iv) of section 2(c)(2)(D) of the Railroad Unemployment Insurance
Act shall be available to cover the cost of additional extended
unemployment benefits provided under such section 2(c)(2)(D) by
reason of the amendments made by subsection (a) as well as to
cover the cost of such benefits provided under such section 2(c)(2)(D)
as in effect on the day before the date of enactment of this Act.
15 USC 9031. SEC. 2115. FUNDING FOR THE DOL OFFICE OF INSPECTOR GENERAL
FOR OVERSIGHT OF UNEMPLOYMENT PROVISIONS.
There are appropriated, out of moneys in the Treasury not
otherwise appropriated, to the Office of the Inspector General of
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the Department of Labor, $25,000,000 to carry out audits, investiga-
tions, and other oversight activities authorized under the Inspector
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 335
General Act of 1978 (5 U.S.C. App.) that are related to the provi-
sions of, and amendments made by, this subtitle, to remain avail-
able without fiscal year limitation.
SEC. 2116. IMPLEMENTATION. 15 USC 9032.
(a) NON-APPLICATION OF THE PAPERWORK REDUCTION ACT.—
Chapter 35 of title 44, United States Code (commonly referred
to as the ‘‘Paperwork Reduction Act of 1995’’), shall not apply
to the provisions of, and the amendments made by, this subtitle.
(b) OPERATING INSTRUCTIONS OR OTHER GUIDANCE.—Notwith-
standing any other provision of law, the Secretary of Labor may
issue any operating instructions or other guidance necessary to
carry out the provisions of, or the amendments made by, this
subtitle.
Subtitle B—Rebates and Other Individual
Provisions
SEC. 2201. 2020 RECOVERY REBATES FOR INDIVIDUALS.
(a) IN GENERAL.—Subchapter B of chapter 65 of subtitle F
of the Internal Revenue Code of 1986 is amended by inserting
after section 6427 the following new section:
‘‘SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS. 26 USC 6428.
‘‘(a) IN GENERAL.—In the case of an eligible individual, there
shall be allowed as a credit against the tax imposed by subtitle
A for the first taxable year beginning in 2020 an amount equal
to the sum of—
‘‘(1) $1,200 ($2,400 in the case of eligible individuals filing
a joint return), plus
‘‘(2) an amount equal to the product of $500 multiplied
by the number of qualifying children (within the meaning of
section 24(c)) of the taxpayer.
‘‘(b) TREATMENT OF CREDIT.—The credit allowed by subsection
(a) shall be treated as allowed by subpart C of part IV of subchapter
A of chapter 1.
‘‘(c) LIMITATION BASED ON ADJUSTED GROSS INCOME.—The
amount of the credit allowed by subsection (a) (determined without
regard to this subsection and subsection (e)) shall be reduced (but
not below zero) by 5 percent of so much of the taxpayer’s adjusted
gross income as exceeds—
‘‘(1) $150,000 in the case of a joint return,
‘‘(2) $112,500 in the case of a head of household, and
‘‘(3) $75,000 in the case of a taxpayer not described in
paragraph (1) or (2).
‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this section, the
term ‘eligible individual’ means any individual other than—
‘‘(1) any nonresident alien individual,
‘‘(2) any individual with respect to whom a deduction under
section 151 is allowable to another taxpayer for a taxable
year beginning in the calendar year in which the individual’s
taxable year begins, and
‘‘(3) an estate or trust.
‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF CREDIT.—
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‘‘(1) IN GENERAL.—The amount of credit which would (but
for this paragraph) be allowable under this section shall be
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134 STAT. 336 PUBLIC LAW 116–136—MAR. 27, 2020
reduced (but not below zero) by the aggregate refunds and
credits made or allowed to the taxpayer under subsection (f).
Any failure to so reduce the credit shall be treated as arising
out of a mathematical or clerical error and assessed according
to section 6213(b)(1).
‘‘(2) JOINT RETURNS.—In the case of a refund or credit
made or allowed under subsection (f) with respect to a joint
return, half of such refund or credit shall be treated as having
been made or allowed to each individual filing such return.
‘‘(f) ADVANCE REFUNDS AND CREDITS.—
‘‘(1) IN GENERAL.—Subject to paragraph (5), each individual
who was an eligible individual for such individual’s first taxable
year beginning in 2019 shall be treated as having made a
payment against the tax imposed by chapter 1 for such taxable
year in an amount equal to the advance refund amount for
such taxable year.
‘‘(2) ADVANCE REFUND AMOUNT.—For purposes of paragraph
(1), the advance refund amount is the amount that would
have been allowed as a credit under this section for such
taxable year if this section (other than subsection (e) and this
subsection) had applied to such taxable year.
‘‘(3) TIMING AND MANNER OF PAYMENTS.—
‘‘(A) TIMING.—The Secretary shall, subject to the provi-
sions of this title, refund or credit any overpayment attrib-
utable to this section as rapidly as possible. No refund
or credit shall be made or allowed under this subsection
after December 31, 2020.
‘‘(B) DELIVERY OF PAYMENTS.—Notwithstanding any
other provision of law, the Secretary may certify and dis-
burse refunds payable under this subsection electronically
to any account to which the payee authorized, on or after
January 1, 2018, the delivery of a refund of taxes under
this title or of a Federal payment (as defined in section
3332 of title 31, United States Code).
‘‘(C) WAIVER OF CERTAIN RULES.—Notwithstanding sec-
tion 3325 of title 31, United States Code, or any other
provision of law, with respect to any payment of a refund
under this subsection, a disbursing official in the executive
branch of the United States Government may modify pay-
ment information received from an officer or employee
described in section 3325(a)(1)(B) of such title for the pur-
pose of facilitating the accurate and efficient delivery of
such payment. Except in cases of fraud or reckless neglect,
no liability under sections 3325, 3527, 3528, or 3529 of
title 31, United States Code, shall be imposed with respect
to payments made under this subparagraph.
‘‘(4) NO INTEREST.—No interest shall be allowed on any
overpayment attributable to this section.
‘‘(5) ALTERNATE TAXABLE YEAR.—In the case of an indi-
vidual who, at the time of any determination made pursuant
to paragraph (3), has not filed a tax return for the year
described in paragraph (1), the Secretary may—
‘‘(A) apply such paragraph by substituting ‘2018’ for
‘2019’, and
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‘‘(B) if the individual has not filed a tax return for
such individual’s first taxable year beginning in 2018, use
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 337
information with respect to such individual for calendar
year 2019 provided in—
‘‘(i) Form SSA–1099, Social Security Benefit State-
ment, or
‘‘(ii) Form RRB–1099, Social Security Equivalent
Benefit Statement.
‘‘(6) NOTICE TO TAXPAYER.—Not later than 15 days after Deadline.
the date on which the Secretary distributed any payment to
an eligible taxpayer pursuant to this subsection, notice shall
be sent by mail to such taxpayer’s last known address. Such
notice shall indicate the method by which such payment was
made, the amount of such payment, and a phone number for
the appropriate point of contact at the Internal Revenue Service
to report any failure to receive such payment.
‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.—
‘‘(1) IN GENERAL.—No credit shall be allowed under sub-
section (a) to an eligible individual who does not include on
the return of tax for the taxable year—
‘‘(A) such individual’s valid identification number,
‘‘(B) in the case of a joint return, the valid identification
number of such individual’s spouse, and
‘‘(C) in the case of any qualifying child taken into
account under subsection (a)(2), the valid identification
number of such qualifying child.
‘‘(2) VALID IDENTIFICATION NUMBER.—
‘‘(A) IN GENERAL.—For purposes of paragraph (1), the
term ‘valid identification number’ means a social security
number (as such term is defined in section 24(h)(7)).
‘‘(B) ADOPTION TAXPAYER IDENTIFICATION NUMBER.—
For purposes of paragraph (1)(C), in the case of a qualifying
child who is adopted or placed for adoption, the term ‘valid
identification number’ shall include the adoption taxpayer
identification number of such child.
‘‘(3) SPECIAL RULE FOR MEMBERS OF THE ARMED FORCES.—
Paragraph (1)(B) shall not apply in the case where at least
1 spouse was a member of the Armed Forces of the United
States at any time during the taxable year and at least 1
spouse satisfies paragraph (1)(A).
‘‘(4) MATHEMATICAL OR CLERICAL ERROR AUTHORITY.—Any
omission of a correct valid identification number required under
this subsection shall be treated as a mathematical or clerical
error for purposes of applying section 6213(g)(2) to such omis-
sion.
‘‘(h) REGULATIONS.—The Secretary shall prescribe such regula-
tions or other guidance as may be necessary to carry out the
purposes of this section, including any such measures as are deemed
appropriate to avoid allowing multiple credits or rebates to a tax-
payer.’’.
(b) ADMINISTRATIVE AMENDMENTS.—
(1) DEFINITION OF DEFICIENCY.—Section 6211(b)(4)(A) of
the Internal Revenue Code of 1986 is amended by striking 26 USC 6211.
‘‘and 36B, 168(k)(4)’’ and inserting ‘‘36B, and 6428’’.
(2) MATHEMATICAL OR CLERICAL ERROR AUTHORITY.—Sec-
tion 6213(g)(2)(L) of such Code is amended by striking ‘‘or
32’’ and inserting ‘‘32, or 6428’’.
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(c) TREATMENT OF POSSESSIONS.— 26 USC 6428
(1) PAYMENTS TO POSSESSIONS.— note.
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134 STAT. 338 PUBLIC LAW 116–136—MAR. 27, 2020
(A) MIRROR CODE POSSESSION.—The Secretary of the
Treasury shall pay to each possession of the United States
which has a mirror code tax system amounts equal to
the loss (if any) to that possession by reason of the amend-
Determination. ments made by this section. Such amounts shall be deter-
mined by the Secretary of the Treasury based on informa-
tion provided by the government of the respective posses-
sion.
(B) OTHER POSSESSIONS.—The Secretary of the
Treasury shall pay to each possession of the United States
which does not have a mirror code tax system amounts
estimated by the Secretary of the Treasury as being equal
to the aggregate benefits (if any) that would have been
provided to residents of such possession by reason of the
amendments made by this section if a mirror code tax
system had been in effect in such possession. The preceding
sentence shall not apply unless the respective possession
has a plan, which has been approved by the Secretary
of the Treasury, under which such possession will promptly
distribute such payments to its residents.
(2) COORDINATION WITH CREDIT ALLOWED AGAINST UNITED
STATES INCOME TAXES.—No credit shall be allowed against
United States income taxes under section 6428 of the Internal
Revenue Code of 1986 (as added by this section) to any person—
(A) to whom a credit is allowed against taxes imposed
by the possession by reason of the amendments made by
this section, or
(B) who is eligible for a payment under a plan described
in paragraph (1)(B).
(3) DEFINITIONS AND SPECIAL RULES.—
(A) POSSESSION OF THE UNITED STATES.—For purposes
of this subsection, the term ‘‘possession of the United
States’’ includes the Commonwealth of Puerto Rico and
the Commonwealth of the Northern Mariana Islands.
(B) MIRROR CODE TAX SYSTEM.—For purposes of this
subsection, the term ‘‘mirror code tax system’’ means, with
respect to any possession of the United States, the income
tax system of such possession if the income tax liability
of the residents of such possession under such system is
determined by reference to the income tax laws of the
United States as if such possession were the United States.
(C) TREATMENT OF PAYMENTS.—For purposes of section
1324 of title 31, United States Code, the payments under
this subsection shall be treated in the same manner as
a refund due from a credit provision referred to in sub-
section (b)(2) of such section.
26 USC 6428 (d) EXCEPTION FROM REDUCTION OR OFFSET.—Any credit or
note. refund allowed or made to any individual by reason of section
6428 of the Internal Revenue Code of 1986 (as added by this
section) or by reason of subsection (c) of this section shall not
be—
(1) subject to reduction or offset pursuant to section 3716
or 3720A of title 31, United States Code,
(2) subject to reduction or offset pursuant to subsection
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(d), (e), or (f) of section 6402 of the Internal Revenue Code
of 1986, or
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 339
(3) reduced or offset by other assessed Federal taxes that
would otherwise be subject to levy or collection.
(e) PUBLIC AWARENESS CAMPAIGN.—The Secretary of the Coordination.
Treasury (or the Secretary’s delegate) shall conduct a public aware- 26 USC 6428
note.
ness campaign, in coordination with the Commissioner of Social
Security and the heads of other relevant Federal agencies, to provide
information regarding the availability of the credit and rebate
allowed under section 6428 of the Internal Revenue Code of 1986
(as added by this section), including information with respect to
individuals who may not have filed a tax return for taxable year
2018 or 2019.
(f) APPROPRIATIONS TO CARRY OUT REBATES.—
(1) IN GENERAL.—Immediately upon the enactment of this
Act, the following sums are appropriated, out of any money
in the Treasury not otherwise appropriated, for the fiscal year
ending September 30, 2020:
(A) DEPARTMENT OF THE TREASURY.—
(i) For an additional amount for ‘‘Department of
the Treasury—Bureau of the Fiscal Service—Salaries
and Expenses’’, $78,650,000, to remain available until
September 30, 2021.
(ii) For an additional amount for ‘‘Department of
the Treasury—Internal Revenue Service—Taxpayer
Services’’, $293,500,000, to remain available until Sep-
tember 30, 2021.
(iii) For an additional amount for ‘‘Department
of the Treasury—Internal Revenue Service—Oper-
ations Support’’, $170,000,000, to remain available
until September 30, 2021.
(iv) For an additional amount for ‘‘Department
of Treasury—Internal Revenue Service—Enforcement’’,
$37,200,000, to remain available until September 30,
2021.
Amounts made available in appropriations under clauses
(ii), (iii), and (iv) of this subparagraph may be transferred
between such appropriations upon the advance notification
of the Committees on Appropriations of the House of Rep-
resentatives and the Senate. Such transfer authority is
in addition to any other transfer authority provided by
law.
(B) SOCIAL SECURITY ADMINISTRATION.—For an addi-
tional amount for ‘‘Social Security Administration—Limita-
tion on Administrative Expenses’’, $38,000,000, to remain
available until September 30, 2021.
(2) REPORTS.—No later than 15 days after enactment of Plan.
this Act, the Secretary of the Treasury shall submit a plan
to the Committees on Appropriations of the House of Represent-
atives and the Senate detailing the expected use of the funds
provided by paragraph (1)(A). Beginning 90 days after enact- Time period.
ment of this Act, the Secretary of the Treasury shall submit
a quarterly report to the Committees on Appropriations of
the House of Representatives and the Senate detailing the
actual expenditure of funds provided by paragraph (1)(A) and
the expected expenditure of such funds in the subsequent
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quarter.
(g) CONFORMING AMENDMENTS.—
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134 STAT. 340 PUBLIC LAW 116–136—MAR. 27, 2020
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ‘‘6428,’’ after ‘‘54B(h),’’.
(2) The table of sections for subchapter B of chapter 65
26 USC 6411 of subtitle F of the Internal Revenue Code of 1986 is amended
prec. by inserting after the item relating to section 6427 the fol-
lowing:
‘‘Sec. 6428. 2020 Recovery Rebates for individuals.’’.
26 USC 72 note. SEC. 2202. SPECIAL RULES FOR USE OF RETIREMENT FUNDS.
(a) TAX-FAVORED WITHDRAWALS FROM RETIREMENT PLANS.—
(1) IN GENERAL.—Section 72(t) of the Internal Revenue
Code of 1986 shall not apply to any coronavirus-related distribu-
tion.
(2) AGGREGATE DOLLAR LIMITATION.—
(A) IN GENERAL.—For purposes of this subsection, the
aggregate amount of distributions received by an individual
which may be treated as coronavirus-related distributions
for any taxable year shall not exceed $100,000.
(B) TREATMENT OF PLAN DISTRIBUTIONS.—If a distribu-
tion to an individual would (without regard to subpara-
graph (A)) be a coronavirus-related distribution, a plan
shall not be treated as violating any requirement of the
Internal Revenue Code of 1986 merely because the plan
treats such distribution as a coronavirus-related distribu-
tion, unless the aggregate amount of such distributions
from all plans maintained by the employer (and any
member of any controlled group which includes the
employer) to such individual exceeds $100,000.
Definition. (C) CONTROLLED GROUP.—For purposes of subpara-
graph (B), the term ‘‘controlled group’’ means any group
treated as a single employer under subsection (b), (c), (m),
or (o) of section 414 of the Internal Revenue Code of 1986.
(3) AMOUNT DISTRIBUTED MAY BE REPAID.—
Time period. (A) IN GENERAL.—Any individual who receives a
coronavirus-related distribution may, at any time during
the 3-year period beginning on the day after the date
on which such distribution was received, make 1 or more
contributions in an aggregate amount not to exceed the
amount of such distribution to an eligible retirement plan
of which such individual is a beneficiary and to which
a rollover contribution of such distribution could be made
under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or
457(e)(16), of the Internal Revenue Code of 1986, as the
case may be.
(B) TREATMENT OF REPAYMENTS OF DISTRIBUTIONS
Deadline. FROM ELIGIBLE RETIREMENT PLANS OTHER THAN IRAS.—For
purposes of the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) with
respect to a coronavirus-related distribution from an
eligible retirement plan other than an individual retirement
plan, then the taxpayer shall, to the extent of the amount
of the contribution, be treated as having received the
coronavirus-related distribution in an eligible rollover dis-
tribution (as defined in section 402(c)(4) of such Code)
and as having transferred the amount to the eligible retire-
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ment plan in a direct trustee to trustee transfer within
60 days of the distribution.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 341
(C) TREATMENT OF REPAYMENTS OF DISTRIBUTIONS
FROM IRAS.—For purposes of the Internal Revenue Code Deadline.
of 1986, if a contribution is made pursuant to subparagraph
(A) with respect to a coronavirus-related distribution from
an individual retirement plan (as defined by section
7701(a)(37) of such Code), then, to the extent of the amount
of the contribution, the coronavirus-related distribution
shall be treated as a distribution described in section
408(d)(3) of such Code and as having been transferred
to the eligible retirement plan in a direct trustee to trustee
transfer within 60 days of the distribution.
(4) DEFINITIONS.—For purposes of this subsection—
(A) CORONAVIRUS-RELATED DISTRIBUTION.—Except as
provided in paragraph (2), the term ‘‘coronavirus-related
distribution’’ means any distribution from an eligible retire-
ment plan made—
(i) on or after January 1, 2020, and before Time period.
December 31, 2020,
(ii) to an individual—
(I) who is diagnosed with the virus SARS–
CoV–2 or with coronavirus disease 2019 (COVID–
19) by a test approved by the Centers for Disease
Control and Prevention,
(II) whose spouse or dependent (as defined
in section 152 of the Internal Revenue Code of
1986) is diagnosed with such virus or disease by
such a test, or
(III) who experiences adverse financial con-
sequences as a result of being quarantined, being
furloughed or laid off or having work hours reduced
due to such virus or disease, being unable to work
due to lack of child care due to such virus or
disease, closing or reducing hours of a business
owned or operated by the individual due to such
virus or disease, or other factors as determined
by the Secretary of the Treasury (or the Secretary’s
delegate).
(B) EMPLOYEE CERTIFICATION.—The administrator of
an eligible retirement plan may rely on an employee’s
certification that the employee satisfies the conditions of
subparagraph (A)(ii) in determining whether any distribu-
tion is a coronavirus-related distribution.
(C) ELIGIBLE RETIREMENT PLAN.—The term ‘‘eligible
retirement plan’’ has the meaning given such term by
section 402(c)(8)(B) of the Internal Revenue Code of 1986.
(5) INCOME INCLUSION SPREAD OVER 3-YEAR PERIOD.—
(A) IN GENERAL.—In the case of any coronavirus- Time period.
related distribution, unless the taxpayer elects not to have
this paragraph apply for any taxable year, any amount
required to be included in gross income for such taxable
year shall be so included ratably over the 3-taxable-year
period beginning with such taxable year.
(B) SPECIAL RULE.—For purposes of subparagraph (A),
rules similar to the rules of subparagraph (E) of section
408A(d)(3) of the Internal Revenue Code of 1986 shall
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apply.
(6) SPECIAL RULES.—
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134 STAT. 342 PUBLIC LAW 116–136—MAR. 27, 2020
(A) EXEMPTION OF DISTRIBUTIONS FROM TRUSTEE TO
TRUSTEE TRANSFER AND WITHHOLDING RULES.—For pur-
poses of sections 401(a)(31), 402(f), and 3405 of the Internal
Revenue Code of 1986, coronavirus-related distributions
shall not be treated as eligible rollover distributions.
(B) CORONAVIRUS-RELATED DISTRIBUTIONS TREATED AS
MEETING PLAN DISTRIBUTION REQUIREMENTS.—For purposes
of the Internal Revenue Code of 1986, a coronavirus-related
distribution shall be treated as meeting the requirements
of sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and
457(d)(1)(A) of such Code and section 8433(h)(1) of title
5, United States Code.
(b) LOANS FROM QUALIFIED PLANS.—
Time period. (1) INCREASE IN LIMIT ON LOANS NOT TREATED AS DISTRIBU-
TIONS.—In the case of any loan from a qualified employer
plan (as defined under section 72(p)(4) of the Internal Revenue
Code of 1986) to a qualified individual made during the 180-
day period beginning on the date of the enactment of this
Act—
(A) clause (i) of section 72(p)(2)(A) of such Code shall
be applied by substituting ‘‘$100,000’’ for ‘‘$50,000’’, and
(B) clause (ii) of such section shall be applied by sub-
stituting ‘‘the present value of the nonforfeitable accrued
benefit of the employee under the plan’’ for ‘‘one-half of
the present value of the nonforfeitable accrued benefit of
the employee under the plan’’.
(2) DELAY OF REPAYMENT.—In the case of a qualified indi-
vidual with an outstanding loan (on or after the date of the
enactment of this Act) from a qualified employer plan (as
defined in section 72(p)(4) of the Internal Revenue Code of
1986)—
Time period. (A) if the due date pursuant to subparagraph (B) or
(C) of section 72(p)(2) of such Code for any repayment
with respect to such loan occurs during the period begin-
ning on the date of the enactment of this Act and ending
on December 31, 2020, such due date shall be delayed
for 1 year,
(B) any subsequent repayments with respect to any
such loan shall be appropriately adjusted to reflect the
delay in the due date under subparagraph (A) and any
interest accruing during such delay, and
(C) in determining the 5-year period and the term
of a loan under subparagraph (B) or (C) of section 72(p)(2)
of such Code, the period described in subparagraph (A)
of this paragraph shall be disregarded.
Definition. (3) QUALIFIED INDIVIDUAL.—For purposes of this subsection,
the term ‘‘qualified individual’’ means any individual who is
described in subsection (a)(4)(A)(ii).
(c) PROVISIONS RELATING TO PLAN AMENDMENTS.—
Applicability. (1) IN GENERAL.—If this subsection applies to any amend-
ment to any plan or annuity contract—
(A) such plan or contract shall be treated as being
operated in accordance with the terms of the plan during
the period described in paragraph (2)(B)(i), and
(B) except as provided by the Secretary of the Treasury
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(or the Secretary’s delegate), such plan or contract shall
not fail to meet the requirements of section 411(d)(6) of
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 343
the Internal Revenue Code of 1986 and section 204(g) of
the Employee Retirement Income Security Act of 1974 by
reason of such amendment.
(2) AMENDMENTS TO WHICH SUBSECTION APPLIES.—
(A) IN GENERAL.—This subsection shall apply to any
amendment to any plan or annuity contract which is
made—
(i) pursuant to any provision of this section, or
pursuant to any regulation issued by the Secretary
of the Treasury or the Secretary of Labor (or the dele-
gate of either such Secretary) under any provision of
this section, and
(ii) on or before the last day of the first plan Time period.
year beginning on or after January 1, 2022, or such
later date as the Secretary of the Treasury (or the
Secretary’s delegate) may prescribe.
In the case of a governmental plan (as defined in section
414(d) of the Internal Revenue Code of 1986), clause (ii)
shall be applied by substituting the date which is 2 years
after the date otherwise applied under clause (ii).
(B) CONDITIONS.—This subsection shall not apply to
any amendment unless—
(i) during the period— Time period.
(I) beginning on the date that this section
or the regulation described in subparagraph (A)(i)
takes effect (or in the case of a plan or contract
amendment not required by this section or such
regulation, the effective date specified by the plan),
and
(II) ending on the date described in subpara-
graph (A)(ii) (or, if earlier, the date the plan or
contract amendment is adopted),
the plan or contract is operated as if such plan or
contract amendment were in effect, and
(ii) such plan or contract amendment applies retro-
actively for such period.
SEC. 2203. TEMPORARY WAIVER OF REQUIRED MINIMUM DISTRIBU-
TION RULES FOR CERTAIN RETIREMENT PLANS AND
ACCOUNTS.
(a) IN GENERAL.—Section 401(a)(9) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new 26 USC 401.
subparagraph:
‘‘(I) TEMPORARY WAIVER OF MINIMUM REQUIRED DIS-
TRIBUTION.—
‘‘(i) IN GENERAL.—The requirements of this para-
graph shall not apply for calendar year 2020 to—
‘‘(I) a defined contribution plan which is
described in this subsection or in section 403(a)
or 403(b),
‘‘(II) a defined contribution plan which is an
eligible deferred compensation plan described in
section 457(b) but only if such plan is maintained
by an employer described in section 457(e)(1)(A),
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or
‘‘(III) an individual retirement plan.
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134 STAT. 344 PUBLIC LAW 116–136—MAR. 27, 2020
Applicability. ‘‘(ii) SPECIAL RULE FOR REQUIRED BEGINNING DATES
IN 2020.—Clause (i) shall apply to any distribution
which is required to be made in calendar year 2020
by reason of—
‘‘(I) a required beginning date occurring in
such calendar year, and
‘‘(II) such distribution not having been made
before January 1, 2020.
‘‘(iii) SPECIAL RULES REGARDING WAIVER PERIOD.—
For purposes of this paragraph—
‘‘(I) the required beginning date with respect
to any individual shall be determined without
regard to this subparagraph for purposes of
applying this paragraph for calendar years after
2020, and
‘‘(II) if clause (ii) of subparagraph (B) applies,
the 5-year period described in such clause shall
be determined without regard to calendar year
2020.’’.
(b) ELIGIBLE ROLLOVER DISTRIBUTIONS.—Section 402(c)(4) of
26 USC 402. the Internal Revenue Code of 1986 is amended by striking ‘‘2009’’
each place it appears in the last sentence and inserting ‘‘2020’’.
26 USC 401 note. (c) EFFECTIVE DATES.—
(1) IN GENERAL.—The amendments made by this section
shall apply for calendar years beginning after December 31,
2019.
(2) PROVISIONS RELATING TO PLAN OR CONTRACT AMEND-
MENTS.—
Applicability. (A) IN GENERAL.—If this paragraph applies to any plan
or contract amendment—
(i) such plan or contract shall not fail to be treated
as being operated in accordance with the terms of
the plan during the period described in subparagraph
(B)(ii) solely because the plan operates in accordance
with this section, and
(ii) except as provided by the Secretary of the
Treasury (or the Secretary’s delegate), such plan or
contract shall not fail to meet the requirements of
section 411(d)(6) of the Internal Revenue Code of 1986
and section 204(g) of the Employee Retirement Income
Security Act of 1974 by reason of such amendment.
(B) AMENDMENTS TO WHICH PARAGRAPH APPLIES.—
(i) IN GENERAL.—This paragraph shall apply to
any amendment to any plan or annuity contract
which—
(I) is made pursuant to the amendments made
by this section, and
(II) is made on or before the last day of the
first plan year beginning on or after January 1,
2022.
In the case of a governmental plan, subclause (II)
shall be applied by substituting ‘‘2024’’ for ‘‘2022’’.
Time period. (ii) CONDITIONS.—This paragraph shall not apply
to any amendment unless during the period beginning
on the effective date of the amendment and ending
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on December 31, 2020, the plan or contract is operated
as if such plan or contract amendment were in effect.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 345
SEC. 2204. ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION
FOR CHARITABLE CONTRIBUTIONS.
(a) IN GENERAL.—Section 62(a) of the Internal Revenue Code
of 1986 is amended by inserting after paragraph (21) the following 26 USC 62.
new paragraph:
‘‘(22) CHARITABLE CONTRIBUTIONS.—In the case of taxable
years beginning in 2020, the amount (not to exceed $300)
of qualified charitable contributions made by an eligible indi-
vidual during the taxable year.’’.
(b) DEFINITIONS.—Section 62 of such Code is amended by adding
at the end the following new subsection:
‘‘(f) DEFINITIONS RELATING TO QUALIFIED CHARITABLE CON-
TRIBUTIONS.—For purposes of subsection (a)(22)—
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible individual’
means any individual who does not elect to itemize deductions.
‘‘(2) QUALIFIED CHARITABLE CONTRIBUTIONS.—The term
‘qualified charitable contribution’ means a charitable contribu-
tion (as defined in section 170(c))—
‘‘(A) which is made in cash,
‘‘(B) for which a deduction is allowable under section
170 (determined without regard to subsection (b) thereof),
and
‘‘(C) which is—
‘‘(i) made to an organization described in section
170(b)(1)(A), and
‘‘(ii) not—
‘‘(I) to an organization described in section
509(a)(3), or
‘‘(II) for the establishment of a new, or mainte-
nance of an existing, donor advised fund (as
defined in section 4966(d)(2)).
Such term shall not include any amount which is
treated as a charitable contribution made in such tax-
able year by reason of subsection (b)(1)(G)(ii) or (d)(1)
of section 170.’’.
(c) EFFECTIVE DATE.—The amendments made by this section 26 USC 62 note.
shall apply to taxable years beginning after December 31, 2019.
SEC. 2205. MODIFICATION OF LIMITATIONS ON CHARITABLE CON- 26 USC 170 note.
TRIBUTIONS DURING 2020.
(a) TEMPORARY SUSPENSION OF LIMITATIONS ON CERTAIN CASH
CONTRIBUTIONS.—
(1) IN GENERAL.—Except as otherwise provided in para-
graph (2), qualified contributions shall be disregarded in
applying subsections (b) and (d) of section 170 of the Internal
Revenue Code of 1986.
(2) TREATMENT OF EXCESS CONTRIBUTIONS.—For purposes
of section 170 of the Internal Revenue Code of 1986—
(A) INDIVIDUALS.—In the case of an individual—
(i) LIMITATION.—Any qualified contribution shall
be allowed as a deduction only to the extent that
the aggregate of such contributions does not exceed
the excess of the taxpayer’s contribution base (as
defined in subparagraph (H) of section 170(b)(1) of
such Code) over the amount of all other charitable
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contributions allowed under section 170(b)(1) of such
Code.
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134 STAT. 346 PUBLIC LAW 116–136—MAR. 27, 2020
(ii) CARRYOVER.—If the aggregate amount of quali-
fied contributions made in the contribution year
(within the meaning of section 170(d)(1) of such Code)
exceeds the limitation of clause (i), such excess shall
be added to the excess described in section
170(b)(1)(G)(ii).
(B) CORPORATIONS.—In the case of a corporation—
(i) LIMITATION.—Any qualified contribution shall
be allowed as a deduction only to the extent that
the aggregate of such contributions does not exceed
the excess of 25 percent of the taxpayer’s taxable
income (as determined under paragraph (2) of section
170(b) of such Code) over the amount of all other
charitable contributions allowed under such paragraph.
(ii) CARRYOVER.—If the aggregate amount of quali-
fied contributions made in the contribution year
(within the meaning of section 170(d)(2) of such Code)
exceeds the limitation of clause (i), such excess shall
be appropriately taken into account under section
170(d)(2) subject to the limitations thereof.
(3) QUALIFIED CONTRIBUTIONS.—
Definition. (A) IN GENERAL.—For purposes of this subsection, the
term ‘‘qualified contribution’’ means any charitable con-
tribution (as defined in section 170(c) of the Internal Rev-
enue Code of 1986) if—
(i) such contribution is paid in cash during cal-
endar year 2020 to an organization described in section
170(b)(1)(A) of such Code, and
(ii) the taxpayer has elected the application of
this section with respect to such contribution.
(B) EXCEPTION.—Such term shall not include a con-
tribution by a donor if the contribution is—
(i) to an organization described in section 509(a)(3)
of the Internal Revenue Code of 1986, or
(ii) for the establishment of a new, or maintenance
of an existing, donor advised fund (as defined in section
4966(d)(2) of such Code).
(C) APPLICATION OF ELECTION TO PARTNERSHIPS AND
S CORPORATIONS.—In the case of a partnership or S corpora-
tion, the election under subparagraph (A)(ii) shall be made
separately by each partner or shareholder.
(b) INCREASE IN LIMITS ON CONTRIBUTIONS OF FOOD INVEN-
Applicability. TORY.—In the case of any charitable contribution of food during
2020 to which section 170(e)(3)(C) of the Internal Revenue Code
of 1986 applies, subclauses (I) and (II) of clause (ii) thereof shall
each be applied by substituting ‘‘25 percent’’ for ‘‘15 percent.’’
(c) EFFECTIVE DATE.—This section shall apply to taxable years
ending after December 31, 2019.
SEC. 2206. EXCLUSION FOR CERTAIN EMPLOYER PAYMENTS OF STU-
DENT LOANS.
(a) IN GENERAL.—Paragraph (1) of section 127(c) of the Internal
Revenue Code of 1986 is amended by striking ‘‘and’’ at the end
of subparagraph (A), by redesignating subparagraph (B) as subpara-
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graph (C), and by inserting after subparagraph (A) the following
new subparagraph:
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 347
‘‘(B) in the case of payments made before January
1, 2021, the payment by an employer, whether paid to
the employee or to a lender, of principal or interest on
any qualified education loan (as defined in section
221(d)(1)) incurred by the employee for education of the
employee, and’’.
(b) CONFORMING AMENDMENT; DENIAL OF DOUBLE BENEFIT.—
The first sentence of paragraph (1) of section 221(e) of the Internal
Revenue Code of 1986 is amended by inserting before the period 26 USC 221.
the following: ‘‘, or for which an exclusion is allowable under section
127 to the taxpayer by reason of the payment by the taxpayer’s
employer of any indebtedness on a qualified education loan of
the taxpayer’’.
(c) EFFECTIVE DATE.—The amendments made by this section 26 USC 127 note.
shall apply to payments made after the date of the enactment
of this Act.
Subtitle C—Business Provisions
SEC. 2301. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT 26 USC 3111
TO CLOSURE DUE TO COVID–19. note.
(a) IN GENERAL.—In the case of an eligible employer, there
shall be allowed as a credit against applicable employment taxes
for each calendar quarter an amount equal to 50 percent of the
qualified wages with respect to each employee of such employer
for such calendar quarter.
(b) LIMITATIONS AND REFUNDABILITY.—
(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified
wages with respect to any employee which may be taken into
account under subsection (a) by the eligible employer for all
calendar quarters shall not exceed $10,000.
(2) CREDIT LIMITED TO EMPLOYMENT TAXES.—The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the applicable employment taxes (reduced by
any credits allowed under subsections (e) and (f) of section
3111 of the Internal Revenue Code of 1986 and sections 7001
and 7003 of the Families First Coronavirus Response Act) on
the wages paid with respect to the employment of all the
employees of the eligible employer for such calendar quarter.
(3) REFUNDABILITY OF EXCESS CREDIT.—
(A) IN GENERAL.—If the amount of the credit under
subsection (a) exceeds the limitation of paragraph (2) for
any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a)
and 6413(b) of the Internal Revenue Code of 1986.
(B) TREATMENT OF PAYMENTS.—For purposes of section
1324 of title 31, United States Code, any amounts due
to the employer under this paragraph shall be treated
in the same manner as a refund due from a credit provision
referred to in subsection (b)(2) of such section.
(c) DEFINITIONS.—For purposes of this section—
(1) APPLICABLE EMPLOYMENT TAXES.—The term ‘‘applicable
employment taxes’’ means the following:
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(A) The taxes imposed under section 3111(a) of the
Internal Revenue Code of 1986.
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134 STAT. 348 PUBLIC LAW 116–136—MAR. 27, 2020
(B) So much of the taxes imposed under section 3221(a)
of such Code as are attributable to the rate in effect under
section 3111(a) of such Code.
(2) ELIGIBLE EMPLOYER.—
(A) IN GENERAL.—The term ‘‘eligible employer’’ means
any employer—
(i) which was carrying on a trade or business
during calendar year 2020, and
(ii) with respect to any calendar quarter, for
which—
(I) the operation of the trade or business
described in clause (i) is fully or partially sus-
pended during the calendar quarter due to orders
from an appropriate governmental authority lim-
iting commerce, travel, or group meetings (for
commercial, social, religious, or other purposes)
due to the coronavirus disease 2019 (COVID–19),
or
(II) such calendar quarter is within the period
described in subparagraph (B).
Time period. (B) SIGNIFICANT DECLINE IN GROSS RECEIPTS.—The
period described in this subparagraph is the period—
(i) beginning with the first calendar quarter begin-
ning after December 31, 2019, for which gross receipts
(within the meaning of section 448(c) of the Internal
Revenue Code of 1986) for the calendar quarter are
less than 50 percent of gross receipts for the same
calendar quarter in the prior year, and
(ii) ending with the calendar quarter following the
first calendar quarter beginning after a calendar
quarter described in clause (i) for which gross receipts
of such employer are greater than 80 percent of gross
receipts for the same calendar quarter in the prior
year.
Applicability. (C) TAX-EXEMPT ORGANIZATIONS.—In the case of an
organization which is described in section 501(c) of the
Internal Revenue Code of 1986 and exempt from tax under
section 501(a) of such Code, clauses (i) and (ii)(I) of subpara-
graph (A) shall apply to all operations of such organization.
(3) QUALIFIED WAGES.—
(A) IN GENERAL.—The term ‘‘qualified wages’’ means—
(i) in the case of an eligible employer for which
the average number of full-time employees (within the
meaning of section 4980H of the Internal Revenue
Code of 1986) employed by such eligible employer
during 2019 was greater than 100, wages paid by
such eligible employer with respect to which an
employee is not providing services due to circumstances
described in subclause (I) or (II) of paragraph (2)(A)(ii),
or
(ii) in the case of an eligible employer for which
the average number of full-time employees (within the
meaning of section 4980H of the Internal Revenue
Code of 1986) employed by such eligible employer
during 2019 was not greater than 100—
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(I) with respect to an eligible employer
described in subclause (I) of paragraph (2)(A)(ii),
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 349
wages paid by such eligible employer with respect
to an employee during any period described in
such clause, or
(II) with respect to an eligible employer
described in subclause (II) of such paragraph,
wages paid by such eligible employer with respect
to an employee during such quarter.
Such term shall not include any wages taken into account
under section 7001 or section 7003 of the Families First
Coronavirus Response Act.
(B) LIMITATION.—Qualified wages paid or incurred by
an eligible employer described in subparagraph (A)(i) with
respect to an employee for any period described in such
subparagraph may not exceed the amount such employee
would have been paid for working an equivalent duration
during the 30 days immediately preceding such period.
(C) ALLOWANCE FOR CERTAIN HEALTH PLAN EXPENSES.—
(i) IN GENERAL.—The term ‘‘qualified wages’’ shall
include so much of the eligible employer’s qualified
health plan expenses as are properly allocable to such
wages.
(ii) QUALIFIED HEALTH PLAN EXPENSES.—For pur-
poses of this paragraph, the term ‘‘qualified health
plan expenses’’ means amounts paid or incurred by
the eligible employer to provide and maintain a group
health plan (as defined in section 5000(b)(1) of the
Internal Revenue Code of 1986), but only to the extent
that such amounts are excluded from the gross income
of employees by reason of section 106(a) of such Code.
(iii) ALLOCATION RULES.—For purposes of this
paragraph, qualified health plan expenses shall be allo-
cated to qualified wages in such manner as the Sec-
retary may prescribe. Except as otherwise provided
by the Secretary, such allocation shall be treated as
properly made if made on the basis of being pro rata
among employees and pro rata on the basis of periods
of coverage (relative to the periods to which such wages
relate).
(4) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of the Treasury or the Secretary’s delegate.
(5) WAGES.—The term ‘‘wages’’ means wages (as defined
in section 3121(a) of the Internal Revenue Code of 1986) and
compensation (as defined in section 3231(e) of such Code).
(6) OTHER TERMS.—Any term used in this section which
is also used in chapter 21 or 22 of the Internal Revenue Code
of 1986 shall have the same meaning as when used in such
chapter.
(d) AGGREGATION RULE.—All persons treated as a single
employer under subsection (a) or (b) of section 52 of the Internal
Revenue Code of 1986, or subsection (m) or (o) of section 414
of such Code, shall be treated as one employer for purposes of
this section.
(e) CERTAIN RULES TO APPLY.—For purposes of this section,
rules similar to the rules of sections 51(i)(1) and 280C(a) of the
Internal Revenue Code of 1986 shall apply.
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(f) CERTAIN GOVERNMENTAL EMPLOYERS.—This credit shall not
apply to the Government of the United States, the government
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134 STAT. 350 PUBLIC LAW 116–136—MAR. 27, 2020
of any State or political subdivision thereof, or any agency or
instrumentality of any of the foregoing.
(g) ELECTION NOT TO HAVE SECTION APPLY.—This section shall
not apply with respect to any eligible employer for any calendar
quarter if such employer elects (at such time and in such manner
as the Secretary may prescribe) not to have this section apply.
(h) SPECIAL RULES.—
(1) EMPLOYEE NOT TAKEN INTO ACCOUNT MORE THAN
ONCE.—An employee shall not be included for purposes of this
section for any period with respect to any employer if such
employer is allowed a credit under section 51 of the Internal
Revenue Code of 1986 with respect to such employee for such
period.
(2) DENIAL OF DOUBLE BENEFIT.—Any wages taken into
account in determining the credit allowed under this section
shall not be taken into account for purposes of determining
the credit allowed under section 45S of such Code.
(3) THIRD PARTY PAYORS.—Any credit allowed under this
section shall be treated as a credit described in section
3511(d)(2) of such Code.
(i) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS INSURANCE
TRUST FUND.—There are hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund and the Federal Disability
Insurance Trust Fund established under section 201 of the Social
Security Act (42 U.S.C. 401) and the Social Security Equivalent
Benefit Account established under section 15A(a) of the Railroad
Retirement Act of 1974 (45 U.S.C. 14 231n–1(a)) amounts equal
to the reduction in revenues to the Treasury by reason of this
section (without regard to this subsection). Amounts appropriated
by the preceding sentence shall be transferred from the general
fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such
Trust Fund or Account had this section not been enacted.
(j) RULE FOR EMPLOYERS TAKING SMALL BUSINESS INTERRUP-
TION LOAN.—If an eligible employer receives a covered loan under
paragraph (36) of section 7(a) of the Small Business Act (15 U.S.C.
636(a)), as added by section 1102 of this Act, such employer shall
not be eligible for the credit under this section.
Waiver authority. (k) TREATMENT OF DEPOSITS.—The Secretary shall waive any
Determination. penalty under section 6656 of the Internal Revenue Code of 1986
for any failure to make a deposit of any applicable employment
taxes if the Secretary determines that such failure was due to
the reasonable anticipation of the credit allowed under this section.
(l) REGULATIONS AND GUIDANCE.—The Secretary shall issue
such forms, instructions, regulations, and guidance as are nec-
essary—
(1) to allow the advance payment of the credit under sub-
section (a), subject to the limitations provided in this section,
based on such information as the Secretary shall require,
(2) to provide for the reconciliation of such advance pay-
ment with the amount advanced at the time of filing the return
of tax for the applicable calendar quarter or taxable year,
(3) to provide for the recapture of the credit under this
section if such credit is allowed to a taxpayer which receives
a loan described in subsection (j) during a subsequent quarter,
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(4) with respect to the application of the credit under
subsection (a) to third party payors (including professional
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 351
employer organizations, certified professional employer
organizations, or agents under section 3504 of the Internal
Revenue Code of 1986), including regulations or guidance
allowing such payors to submit documentation necessary to
substantiate the eligible employer status of employers that
use such payors, and
(5) for application of subparagraphs (A)(ii)(II) and (B) of
subsection (c)(2) in the case of any employer which was not
carrying on a trade or business for all or part of the same
calendar quarter in the prior year.
(m) APPLICATION.—This section shall only apply to wages paid
after March 12, 2020, and before January 1, 2021.
SEC. 2302. DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES. 26 USC 3111
note.
(a) IN GENERAL.—
(1) TAXES.—Notwithstanding any other provision of law,
the payment for applicable employment taxes for the payroll
tax deferral period shall not be due before the applicable date.
(2) DEPOSITS.—Notwithstanding section 6302 of the
Internal Revenue Code of 1986, an employer shall be treated
as having timely made all deposits of applicable employment
taxes that are required to be made (without regard to this
section) for such taxes during the payroll tax deferral period
if all such deposits are made not later than the applicable
date.
(3) EXCEPTION.—This subsection shall not apply to any
taxpayer if such taxpayer has had indebtedness forgiven under
section 1106 of this Act with respect to a loan under paragraph
(36) of section 7(a) of the Small Business Act (15 U.S.C. 636(a)),
as added by section 1102 of this Act, or indebtedness forgiven
under section 1109 of this Act.
(b) SECA.—
(1) IN GENERAL.—Notwithstanding any other provision of
law, the payment for 50 percent of the taxes imposed under
section 1401(a) of the Internal Revenue Code of 1986 for the
payroll tax deferral period shall not be due before the applicable
date.
(2) ESTIMATED TAXES.—For purposes of applying section
6654 of the Internal Revenue Code of 1986 to any taxable
year which includes any part of the payroll tax deferral period,
50 percent of the taxes imposed under section 1401(a) of such
Code for the payroll tax deferral period shall not be treated
as taxes to which such section 6654 applies.
(c) LIABILITY OF THIRD PARTIES.—
(1) ACTS TO BE PERFORMED BY AGENTS.—For purposes of
section 3504 of the Internal Revenue Code of 1986, in the
case of any person designated pursuant to such section (and
any regulations or other guidance issued by the Secretary with
respect to such section) to perform acts otherwise required
to be performed by an employer under such Code, if such
employer directs such person to defer payment of any applicable
employment taxes during the payroll tax deferral period under
this section, such employer shall be solely liable for the payment
of such applicable employment taxes before the applicable date
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for any wages paid by such person on behalf of such employer
during such period.
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134 STAT. 352 PUBLIC LAW 116–136—MAR. 27, 2020
(2) CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS.—
For purposes of section 3511, in the case of a certified profes-
sional employer organization (as defined in subsection (a) of
section 7705 of the Internal Revenue Code of 1986) that has
entered into a service contract described in subsection (e)(2)
of such section with a customer, if such customer directs such
organization to defer payment of any applicable employment
taxes during the payroll tax deferral period under this section,
such customer shall, notwithstanding subsections (a) and (c)
of section 3511, be solely liable for the payment of such
applicable employment taxes before the applicable date for
any wages paid by such organization to any work site employee
performing services for such customer during such period.
(d) DEFINITIONS.—For purposes of this section—
(1) APPLICABLE EMPLOYMENT TAXES.—The term ‘‘applicable
employment taxes’’ means the following:
(A) The taxes imposed under section 3111(a) of the
Internal Revenue Code of 1986.
(B) So much of the taxes imposed under section 3211(a)
of such Code as are attributable to the rate in effect under
section 3111(a) of such Code.
(C) So much of the taxes imposed under section 3221(a)
of such Code as are attributable to the rate in effect under
section 3111(a) of such Code.
(2) PAYROLL TAX DEFERRAL PERIOD.—The term ‘‘payroll tax
deferral period’’ means the period beginning on the date of
the enactment of this Act and ending before January 1, 2021.
(3) APPLICABLE DATE.—The term ‘‘applicable date’’ means—
(A) December 31, 2021, with respect to 50 percent
of the amounts to which subsection (a) or (b), as the case
may be, apply, and
(B) December 31, 2022, with respect to the remaining
such amounts.
(4) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of the Treasury (or the Secretary’s delegate).
(e) TRUST FUNDS HELD HARMLESS.—There are hereby appro-
priated (out of any money in the Treasury not otherwise appro-
priated) for each fiscal year to the Federal Old-Age and Survivors
Insurance Trust Fund and the Federal Disability Insurance Trust
Fund established under section 201 of the Social Security Act (42
U.S.C. 401) and the Social Security Equivalent Benefit Account
established under section 15A(a) of the Railroad Retirement Act
of 1974 (45 U.S.C. 231n–1(a)) an amount equal to the reduction
in the transfers to such fund for such fiscal year by reason of
this section. Amounts appropriated by the preceding sentence shall
be transferred from the general fund at such times and in such
manner as to replicate to the extent possible the transfers which
would have occurred to such Trust Fund had such amendments
not been enacted.
(f) REGULATORY AUTHORITY.—The Secretary shall issue such
regulations or other guidance as necessary to carry out the purposes
of this section, including rules for the administration and enforce-
ment of subsection (c).
SEC. 2303. MODIFICATIONS FOR NET OPERATING LOSSES.
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(a) TEMPORARY REPEAL OF TAXABLE INCOME LIMITATION.—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 353
(1) IN GENERAL.—The first sentence of section 172(a) of
the Internal Revenue Code of 1986 is amended by striking 26 USC 172.
‘‘an amount equal to’’ and all that follows and inserting ‘‘an
amount equal to—
‘‘(1) in the case of a taxable year beginning before January
1, 2021, the aggregate of the net operating loss carryovers
to such year, plus the net operating loss carrybacks to such
year, and
‘‘(2) in the case of a taxable year beginning after December
31, 2020, the sum of—
‘‘(A) the aggregate amount of net operating losses
arising in taxable years beginning before January 1, 2018,
carried to such taxable year, plus
‘‘(B) the lesser of—
‘‘(i) the aggregate amount of net operating losses
arising in taxable years beginning after December 31,
2017, carried to such taxable year, or
‘‘(ii) 80 percent of the excess (if any) of—
‘‘(I) taxable income computed without regard
to the deductions under this section and sections
199A and 250, over
‘‘(II) the amount determined under subpara-
graph (A).’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 172(b)(2)(C) of such Code is amended to
read as follows:
‘‘(C) for taxable years beginning after December 31,
2020, be reduced by 20 percent of the excess (if any)
described in subsection (a)(2)(B)(ii) for such taxable year.’’.
(B) Section 172(d)(6)(C) of such Code is amended by
striking ‘‘subsection (a)(2)’’ and inserting ‘‘subsection
(a)(2)(B)(ii)(I)’’.
(C) Section 860E(a)(3)(B) of such Code is amended
by striking all that follows ‘‘for purposes of’’ and inserting
‘‘subsection (a)(2)(B)(ii)(I) and the second sentence of sub-
section (b)(2) of section 172.’’.
(b) MODIFICATIONS OF RULES RELATING TO CARRYBACKS.—
(1) IN GENERAL.—Section 172(b)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subparagraph:
‘‘(D) SPECIAL RULE FOR LOSSES ARISING IN 2018, 2019,
AND 2020.—
‘‘(i) IN GENERAL.—In the case of any net operating
loss arising in a taxable year beginning after December
31, 2017, and before January 1, 2021—
‘‘(I) such loss shall be a net operating loss
carryback to each of the 5 taxable years preceding
the taxable year of such loss, and
‘‘(II) subparagraphs (B) and (C)(i) shall not
apply.
‘‘(ii) SPECIAL RULES FOR REITS.—For purposes of
this subparagraph—
‘‘(I) IN GENERAL.—A net operating loss for a
REIT year shall not be a net operating loss
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carryback to any taxable year preceding the tax-
able year of such loss.
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134 STAT. 354 PUBLIC LAW 116–136—MAR. 27, 2020
‘‘(II) SPECIAL RULE.—In the case of any net
operating loss for a taxable year which is not a
REIT year, such loss shall not be carried to any
preceding taxable year which is a REIT year.
‘‘(III) REIT YEAR.—For purposes of this
subparagraph, the term ‘REIT year’ means any
taxable year for which the provisions of part II
of subchapter M (relating to real estate investment
trusts) apply to the taxpayer.
‘‘(iii) SPECIAL RULE FOR LIFE INSURANCE COMPA-
NIES.— In the case of a life insurance company, if
a net operating loss is carried pursuant to clause (i)(I)
to a life insurance company taxable year beginning
before January 1, 2018, such net operating loss
carryback shall be treated in the same manner as
an operations loss carryback (within the meaning of
section 810 as in effect before its repeal) of such com-
pany to such taxable year.
‘‘(iv) RULE RELATING TO CARRYBACKS TO YEARS TO
WHICH SECTION 965 APPLIES.—If a net operating loss
of a taxpayer is carried pursuant to clause (i)(I) to
any taxable year in which an amount is includible
in gross income by reason of section 965(a), the tax-
payer shall be treated as having made the election
under section 965(n) with respect to each such taxable
year.
‘‘(v) SPECIAL RULES FOR ELECTIONS UNDER PARA-
GRAPH (3).—
‘‘(I) SPECIAL ELECTION TO EXCLUDE SECTION
Time period. 965 YEARS.— If the 5-year carryback period under
clause (i)(I) with respect to any net operating loss
of a taxpayer includes 1 or more taxable years
in which an amount is includible in gross income
by reason of section 965(a), the taxpayer may,
in lieu of the election otherwise available under
paragraph (3), elect under such paragraph to
exclude all such taxable years from such carryback
period.
‘‘(II) TIME OF ELECTIONS.—An election under
paragraph (3) (including an election described in
subclause (I)) with respect to a net operating loss
arising in a taxable year beginning in 2018 or
2019 shall be made by the due date (including
extensions of time) for filing the taxpayer’s return
for the first taxable year ending after the date
of the enactment of this subparagraph.’’.
(2) CONFORMING AMENDMENT.—Section 172(b)(1)(A) of such
Code, as amended by subsection (c)(2), is amended by striking
‘‘and (C)(i)’’ and inserting ‘‘, (C)(i), and (D)’’.
(c) TECHNICAL AMENDMENT RELATING TO SECTION 13302 OF
PUBLIC LAW 115–97.—
26 USC 172 note. (1) Section 13302(e) of Public Law 115–97 is amended
to read as follows:
Applicability. ‘‘(e) EFFECTIVE DATES.—
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‘‘(1) NET OPERATING LOSS LIMITATION.—The amendments
made by subsections (a) and (d)(2) shall apply to—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 355
‘‘(A) taxable years beginning after December 31, 2017,
and
‘‘(B) taxable years beginning on or before such date
to which net operating losses arising in taxable years begin-
ning after such date are carried.
‘‘(2) CARRYOVERS AND CARRYBACKS.—The amendments
made by subsections (b), (c), and (d)(1) shall apply to net
operating losses arising in taxable years beginning after
December 31, 2017.’’.
(2) Section 172(b)(1)(A) of the Internal Revenue Code of
1986 is amended to read as follows: 26 USC 172.
‘‘(A) GENERAL RULE.—A net operating loss for any tax-
able year—
‘‘(i) shall be a net operating loss carryback to the
extent provided in subparagraphs (B) and (C)(i), and
‘‘(ii) except as provided in subparagraph (C)(ii),
shall be a net operating loss carryover—
‘‘(I) in the case of a net operating loss arising
in a taxable year beginning before January 1, 2018,
to each of the 20 taxable years following the tax-
able year of the loss, and
‘‘(II) in the case of a net operating loss arising
in a taxable year beginning after December 31,
2017, to each taxable year following the taxable
year of the loss.’’.
(d) EFFECTIVE DATES.— Applicability.
(1) NET OPERATING LOSS LIMITATION.—The amendments 26 USC 172 note.
made by subsection (a) shall apply—
(A) to taxable years beginning after December 31, 2017,
and
(B) to taxable years beginning on or before December
31, 2017, to which net operating losses arising in taxable
years beginning after December 31, 2017, are carried.
(2) CARRYOVERS AND CARRYBACKS.—The amendment made
by subsection (b) shall apply to—
(A) net operating losses arising in taxable years begin-
ning after December 31, 2017, and
(B) taxable years beginning before, on, or after such
date to which such net operating losses are carried.
(3) TECHNICAL AMENDMENTS.—The amendments made by
subsection (c) shall take effect as if included in the provisions
of Public Law 115–97 to which they relate.
(4) SPECIAL RULE.—In the case of a net operating loss Time period.
arising in a taxable year beginning before January 1, 2018, Deadline.
and ending after December 31, 2017—
(A) an application under section 6411(a) of the Internal
Revenue Code of 1986 with respect to the carryback of
such net operating loss shall not fail to be treated as
timely filed if filed not later than the date which is 120
days after the date of the enactment of this Act, and
(B) an election to—
(i) forgo any carryback of such net operating loss,
(ii) reduce any period to which such net operating
loss may be carried back, or
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(iii) revoke any election made under section 172(b)
to forgo any carryback of such net operating loss,
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134 STAT. 356 PUBLIC LAW 116–136—MAR. 27, 2020
shall not fail to be treated as timely made if made not
later than the date which is 120 days after the date of
the enactment of this Act.
SEC. 2304. MODIFICATION OF LIMITATION ON LOSSES FOR TAXPAYERS
OTHER THAN CORPORATIONS.
(a) IN GENERAL.—Section 461(l)(1) of the Internal Revenue
26 USC 461. Code of 1986 is amended to read as follows:
Time periods. ‘‘(1) LIMITATION.—In the case of a taxpayer other than
a corporation—
‘‘(A) for any taxable year beginning after December
31, 2017, and before January 1, 2026, subsection (j)
(relating to limitation on excess farm losses of certain tax-
payers) shall not apply, and
‘‘(B) for any taxable year beginning after December
31, 2020, and before January 1, 2026, any excess business
loss of the taxpayer for the taxable year shall not be
allowed.’’.
(b) TECHNICAL AMENDMENTS RELATING TO SECTION 11012 OF
PUBLIC LAW 115–97.—
(1) Section 461(l)(2) of the Internal Revenue Code of 1986
is amended by striking ‘‘a net operating loss carryover to the
following taxable year under section 172’’ and inserting ‘‘a
net operating loss for the taxable year for purposes of deter-
mining any net operating loss carryover under section 172(b)
for subsequent taxable years’’.
(2) Section 461(l)(3)(A) of such Code is amended—
(A) in clause (i), by inserting ‘‘and without regard
to any deduction allowable under section 172 or 199A’’
after ‘‘under paragraph (1)’’, and
(B) by adding at the end the following flush sentence:
‘‘Such excess shall be determined without regard to any deduc-
tions, gross income, or gains attributable to any trade or busi-
ness of performing services as an employee.’’.
(3) Section 461(l)(3) of such Code is amended by redesig-
nating subparagraph (B) as subparagraph (C) and by inserting
after subparagraph (A) the following new subparagraph:
‘‘(B) TREATMENT OF CAPITAL GAINS AND LOSSES.—
‘‘(i) LOSSES.—Deductions for losses from sales or
exchanges of capital assets shall not be taken into
account under subparagraph (A)(i).
‘‘(ii) GAINS.—The amount of gains from sales or
exchanges of capital assets taken into account under
subparagraph (A)(ii) shall not exceed the lesser of—
‘‘(I) the capital gain net income determined
by taking into account only gains and losses attrib-
utable to a trade or business, or
‘‘(II) the capital gain net income.’’.
26 USC 461 note. (c) EFFECTIVE DATES.—
(1) IN GENERAL.—The amendments made by subsection
(a) shall apply to taxable years beginning after December 31,
2017.
(2) TECHNICAL AMENDMENTS.—The amendments made by
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subsection (b) shall take effect as if included in the provisions
of Public Law 115–97 to which they relate.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 357
SEC. 2305. MODIFICATION OF CREDIT FOR PRIOR YEAR MINIMUM TAX
LIABILITY OF CORPORATIONS.
(a) IN GENERAL.—Section 53(e) of the Internal Revenue Code
of 1986 is amended— 26 USC 53.
(1) by striking ‘‘2018, 2019, 2020, or 2021’’ in paragraph
(1) and inserting ‘‘2018 or 2019’’, and
(2) by striking ‘‘2021’’ in paragraph (2) and inserting ‘‘2019’’.
(b) ELECTION TO TAKE ENTIRE REFUNDABLE CREDIT AMOUNT
IN 2018.—
(1) IN GENERAL.—Section 53(e) of such Code is amended
by adding at the end the following new paragraph:
‘‘(5) SPECIAL RULE.—In the case of a corporation making
an election under this paragraph—
‘‘(A) paragraph (1) shall not apply, and
‘‘(B) subsection (c) shall not apply to the first taxable
year of such corporation beginning in 2018.’’.
(c) EFFECTIVE DATE.—The amendments made by this section 26 USC 53 note.
shall apply to taxable years beginning after December 31, 2017.
(d) SPECIAL RULE.— 26 USC 53 note.
(1) IN GENERAL.—For purposes of the Internal Revenue
Code of 1986, a credit or refund for which an application
described in paragraph (2)(A) is filed shall be treated as made
under section 6411 of such Code.
(2) TENTATIVE REFUND.—
(A) APPLICATION.—A taxpayer may file an application
for a tentative refund of any amount for which a refund
is due by reason of an election under section 53(e)(5) of
the Internal Revenue Code of 1986. Such application shall
be in such manner and form as the Secretary of the
Treasury (or the Secretary’s delegate) may prescribe and
shall—
(i) be verified in the same manner as an application
under section 6411(a) of such Code,
(ii) be filed prior to December 31, 2020, and Deadline.
(iii) set forth—
(I) the amount of the refundable credit claimed
under section 53(e) of such Code for such taxable
year,
(II) the amount of the refundable credit
claimed under such section for any previously filed
return for such taxable year, and
(III) the amount of the refund claimed.
(B) ALLOWANCE OF ADJUSTMENTS.—Within a period of Time period.
90 days from the date on which an application is filed
under subparagraph (A), the Secretary of the Treasury
(or the Secretary’s delegate) shall—
(i) review the application, Review.
(ii) determine the amount of the overpayment, and Determination.
(iii) apply, credit, or refund such overpayment,
in a manner similar to the manner provided in section
6411(b) of the Internal Revenue Code of 1986.
(C) CONSOLIDATED RETURNS.—The provisions of section Applicability.
6411(c) of the Internal Revenue Code of 1986 Code shall
apply to an adjustment under this paragraph to the same
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extent and manner as the Secretary of the Treasury (or
the Secretary’s delegate) may provide.
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134 STAT. 358 PUBLIC LAW 116–136—MAR. 27, 2020
SEC. 2306. MODIFICATIONS OF LIMITATION ON BUSINESS INTEREST.
(a) IN GENERAL.—Section 163(j) of the Internal Revenue Code
26 USC 163. of 1986 is amended by redesignating paragraph (10) as paragraph
(11) and by inserting after paragraph (9) the following new para-
graph:
‘‘(10) SPECIAL RULE FOR TAXABLE YEARS BEGINNING IN 2019
AND 2020.—
‘‘(A) IN GENERAL.—
Applicability. ‘‘(i) IN GENERAL.—Except as provided in clause
(ii) or (iii), in the case of any taxable year beginning
in 2019 or 2020, paragraph (1)(B) shall be applied
by substituting ‘50 percent’ for ‘30 percent’.
‘‘(ii) SPECIAL RULE FOR PARTNERSHIPS.—In the case
of a partnership—
‘‘(I) clause (i) shall not apply to any taxable
year beginning in 2019, but
‘‘(II) unless a partner elects not to have this
subclause apply, in the case of any excess business
interest of the partnership for any taxable year
beginning in 2019 which is allocated to the partner
under paragraph (4)(B)(i)(II)—
‘‘(aa) 50 percent of such excess business
interest shall be treated as business interest
which, notwithstanding paragraph (4)(B)(ii), is
paid or accrued by the partner in the partner’s
first taxable year beginning in 2020 and which
is not subject to the limits of paragraph (1),
and
‘‘(bb) 50 percent of such excess business
interest shall be subject to the limitations of
paragraph (4)(B)(ii) in the same manner as
any other excess business interest so allocated.
‘‘(iii) ELECTION OUT.—A taxpayer may elect, at
such time and in such manner as the Secretary may
prescribe, not to have clause (i) apply to any taxable
year. Such an election, once made, may be revoked
only with the consent of the Secretary. In the case
of a partnership, any such election shall be made by
the partnership and may be made only for taxable
years beginning in 2020.
‘‘(B) ELECTION TO USE 2019 ADJUSTED TAXABLE INCOME
FOR TAXABLE YEARS BEGINNING IN 2020.—
‘‘(i) IN GENERAL.—Subject to clause (ii), in the case
of any taxable year beginning in 2020, the taxpayer
may elect to apply this subsection by substituting the
adjusted taxable income of the taxpayer for the last
taxable year beginning in 2019 for the adjusted taxable
income for such taxable year. In the case of a partner-
ship, any such election shall be made by the partner-
ship.
‘‘(ii) SPECIAL RULE FOR SHORT TAXABLE YEARS.—
If an election is made under clause (i) for a taxable
year which is a short taxable year, the adjusted taxable
income for the taxpayer’s last taxable year beginning
in 2019 which is substituted under clause (i) shall
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be equal to the amount which bears the same ratio
to such adjusted taxable income determined without
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 359
regard to this clause as the number of months in
the short taxable year bears to 12’’.
(b) EFFECTIVE DATE.—The amendments made by this section 26 USC 163.
shall apply to taxable years beginning after December 31, 2018.
SEC. 2307. TECHNICAL AMENDMENTS REGARDING QUALIFIED
IMPROVEMENT PROPERTY.
(a) IN GENERAL.—Section 168 of the Internal Revenue Code
of 1986 is amended— 26 USC 168.
(1) in subsection (e)—
(A) in paragraph (3)(E), by striking ‘‘and’’ at the end
of clause (v), by striking the period at the end of clause
(vi) and inserting ‘‘, and’’, and by adding at the end the
following new clause:
‘‘(vii) any qualified improvement property.’’, and
(B) in paragraph (6)(A), by inserting ‘‘made by the
taxpayer’’ after ‘‘any improvement’’, and
(2) in the table contained in subsection (g)(3)(B)—
(A) by striking the item relating to subparagraph
(D)(v), and
(B) by inserting after the item relating to subparagraph
(E)(vi) the following new item:
‘‘(E)(vii) ...................................................................................................... 20’’.
(b) EFFECTIVE DATE.—The amendments made by this section 26 USC 168 note.
shall take effect as if included in section 13204 of Public Law
115–97.
SEC. 2308. TEMPORARY EXCEPTION FROM EXCISE TAX FOR ALCOHOL
USED TO PRODUCE HAND SANITIZER.
(a) IN GENERAL.—Section 5214(a) of the Internal Revenue Code
of 1986 is amended—
(1) in paragraph (13), by striking the period at the end
and inserting ‘‘; or’’, and
(2) by adding at the end the following new paragraph: Time period.
‘‘(14) with respect to distilled spirits removed after
December 31, 2019, and before January 1, 2021, free of tax
for use in or contained in hand sanitizer produced and distrib-
uted in a manner consistent with any guidance issued by the
Food and Drug Administration that is related to the outbreak
of virus SARS–CoV–2 or coronavirus disease 2019 (COVID–
19).’’.
(b) EFFECTIVE DATE.—The amendments made by this section 26 USC 5214
shall apply to distilled spirits removed after December 31, 2019. note.
(c) APPLICATION OF OTHER LAWS.—Any distilled spirits or 26 USC 5214
product described in paragraph (14) of section 5214(a) of the note.
Internal Revenue Code of 1986 (as added by this section) shall
not be subject to any requirements related to labeling or bulk
sales under—
(1) section 105 or 106 of the Federal Alcohol Administration
Act (27 U.S.C. 205, 206); or
(2) section 204 of the Alcoholic Beverage Labeling Act of
1988 (27 U.S.C. 215).
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134 STAT. 360 PUBLIC LAW 116–136—MAR. 27, 2020
TITLE III—SUPPORTING AMERICA’S
HEALTH CARE SYSTEM IN THE FIGHT
AGAINST THE CORONAVIRUS
Coronavirus Aid, Subtitle A—Health Provisions
Relief, and
Economic
Security Act. SEC. 3001. SHORT TITLE.
42 USC 201 note.
This subtitle may be cited as the ‘‘Coronavirus Aid, Relief,
and Economic Security Act’’.
PART I—ADDRESSING SUPPLY SHORTAGES
Subpart A—Medical Product Supplies
SEC. 3101. NATIONAL ACADEMIES REPORT ON AMERICA’S MEDICAL
PRODUCT SUPPLY CHAIN SECURITY.
Contracts. (a) IN GENERAL.—Not later than 60 days after the date of
enactment of this Act, the Secretary of Health and Human Services
shall enter into an agreement with the National Academies of
Sciences, Engineering, and Medicine (referred to in this section
as the ‘‘National Academies’’) to examine, and, in a manner that
does not compromise national security, report on, the security of
the United States medical product supply chain.
(b) PURPOSES.—The report developed under this section shall—
Assessment. (1) assess and evaluate the dependence of the United
Evaluation. States, including the private commercial sector, States, and
the Federal Government, on critical drugs and devices that
are sourced or manufactured outside of the United States,
which may include an analysis of—
(A) the supply chain of critical drugs and devices of
greatest priority to providing health care;
(B) any potential public health security or national
security risks associated with reliance on critical drugs
and devices sourced or manufactured outside of the United
States, which may include responses to previous or existing
shortages or public health emergencies, such as infectious
disease outbreaks, bioterror attacks, and other public
health threats;
(C) any existing supply chain information gaps, as
applicable; and
(D) potential economic impact of increased domestic
manufacturing; and
Recommenda- (2) provide recommendations, which may include a plan
tions. to improve the resiliency of the supply chain for critical drugs
and devices as described in paragraph (1), and to address
any supply vulnerabilities or potential disruptions of such prod-
ucts that would significantly affect or pose a threat to public
health security or national security, as appropriate, which may
include strategies to—
(A) promote supply chain redundancy and contingency
planning;
(B) encourage domestic manufacturing, including
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consideration of economic impacts, if any;
(C) improve supply chain information gaps;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 361
(D) improve planning considerations for medical
product supply chain capacity during public health emer-
gencies; and
(E) promote the accessibility of such drugs and devices.
(c) INPUT.—In conducting the study and developing the report
under subsection (b), the National Academies shall—
(1) consider input from the Department of Health and
Human Services, the Department of Homeland Security, the
Department of Defense, the Department of Commerce, the
Department of State, the Department of Veterans Affairs, the
Department of Justice, and any other Federal agencies as
appropriate; and
(2) consult with relevant stakeholders, which may include Consultation.
conducting public meetings and other forms of engagement,
as appropriate, with health care providers, medical professional
societies, State-based societies, public health experts, State and
local public health departments, State medical boards, patient
groups, medical product manufacturers, health care distribu-
tors, wholesalers and group purchasing organizations, phar-
macists, and other entities with experience in health care and
public health, as appropriate.
(d) DEFINITIONS.—In this section, the terms ‘‘device’’ and ‘‘drug’’
have the meanings given such terms in section 201 of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 321).
SEC. 3102. REQUIRING THE STRATEGIC NATIONAL STOCKPILE TO
INCLUDE CERTAIN TYPES OF MEDICAL SUPPLIES.
Section 319F–2(a)(1) of the Public Health Service Act (42 U.S.C.
247d–6b(a)(1)) is amended by inserting ‘‘(including personal protec-
tive equipment, ancillary medical supplies, and other applicable
supplies required for the administration of drugs, vaccines and
other biological products, medical devices, and diagnostic tests in
the stockpile)’’ after ‘‘other supplies’’.
SEC. 3103. TREATMENT OF RESPIRATORY PROTECTIVE DEVICES AS
COVERED COUNTERMEASURES.
Section 319F–3(i)(1)(D) of the Public Health Service Act (42
U.S.C. 247d–6d(i)(1)(D)) is amended to read as follows:
‘‘(D) a respiratory protective device that is approved Determination.
by the National Institute for Occupational Safety and
Health under part 84 of title 42, Code of Federal Regula-
tions (or any successor regulations), and that the Secretary
determines to be a priority for use during a public health
emergency declared under section 319.’’.
Subpart B—Mitigating Emergency Drug Shortages
SEC. 3111. PRIORITIZE REVIEWS OF DRUG APPLICATIONS; INCEN-
TIVES.
Section 506C(g) of the Federal Food, Drug, and Cosmetic Act
(21 U.S.C. 356c(g)) is amended—
(1) in paragraph (1), by striking ‘‘the Secretary may’’ and
inserting ‘‘the Secretary shall, as appropriate’’;
(2) in paragraph (1), by inserting ‘‘prioritize and’’ before
‘‘expedite the review’’; and
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(3) in paragraph (2), by inserting ‘‘prioritize and’’ before
‘‘expedite an inspection’’.
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134 STAT. 362 PUBLIC LAW 116–136—MAR. 27, 2020
SEC. 3112. ADDITIONAL MANUFACTURER REPORTING REQUIREMENTS
IN RESPONSE TO DRUG SHORTAGES.
(a) EXPANSION TO INCLUDE ACTIVE PHARMACEUTICAL INGREDI-
ENTS.—Subsection (a) of section 506C of the Federal Food, Drug,
and Cosmetic Act (21 U.S.C. 356c) is amended—
(1) in paragraph (1)(C), by inserting ‘‘or any such drug
that is critical to the public health during a public health
emergency declared by the Secretary under section 319 of the
Public Health Service Act’’ after ‘‘during surgery’’; and
(2) in the flush text at the end—
(A) by inserting ‘‘, or a permanent discontinuance in
the manufacture of an active pharmaceutical ingredient
or an interruption in the manufacture of the active pharma-
ceutical ingredient of such drug that is likely to lead to
a meaningful disruption in the supply of the active pharma-
ceutical ingredient of such drug,’’ before ‘‘and the reasons’’;
and
(B) by adding at the end the following: ‘‘Notification
under this subsection shall include disclosure of reasons
for the discontinuation or interruption, and if applicable,
an active pharmaceutical ingredient is a reason for, or
risk factor in, such discontinuation or interruption, the
source of the active pharmaceutical ingredient and any
alternative sources for the active pharmaceutical ingredient
known by the manufacturer; whether any associated device
used for preparation or administration included in the drug
is a reason for, or a risk factor in, such discontinuation
or interruption; the expected duration of the interruption;
and such other information as the Secretary may require.’’.
(b) RISK MANAGEMENT.—Section 506C of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 356c) is amended by adding
at the end the following:
‘‘(j) RISK MANAGEMENT PLANS.—Each manufacturer of a drug
described in subsection (a) or of any active pharmaceutical ingre-
dient or any associated medical device used for preparation or
administration included in the drug, shall develop, maintain, and
implement, as appropriate, a redundancy risk management plan
that identifies and evaluates risks to the supply of the drug, as
applicable, for each establishment in which such drug or active
Inspection. pharmaceutical ingredient of such drug is manufactured. A risk
management plan under this section shall be subject to inspection
and copying by the Secretary pursuant to an inspection or a request
under section 704(a)(4).’’.
(c) ANNUAL NOTIFICATION.—Section 506E of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 356e) is amended by adding
at the end the following:
‘‘(d) INTERAGENCY NOTIFICATION.—Not later than 180 days after
the date of enactment of this subsection, and every 90 days there-
after, the Secretary shall transmit a report regarding the drugs
of the current drug shortage list under this section to the Adminis-
trator of the Centers for Medicare & Medicaid Services.’’.
(d) REPORTING AFTER INSPECTIONS.—Section 704(b) of the Fed-
eral Food, Drug, and Cosmetic Act (21 U.S.C. 374(b)) is amended—
(1) by redesignating paragraphs (1) and (2) and subpara-
graphs (A) and (B);
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(2) by striking ‘‘(b) Upon completion’’ and inserting ‘‘(b)(1)
Upon completion’’; and
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 363
(3) by adding at the end the following:
‘‘(2) In carrying out this subsection with respect to any Records.
establishment manufacturing a drug approved under subsection
(c) or (j) of section 505 for which a notification has been submitted
in accordance with section 506C is, or has been in the last 5
years, listed on the drug shortage list under section 506E, or that
is described in section 505(j)(11)(A), a copy of the report shall
be sent promptly to the appropriate offices of the Food and Drug
Administration with expertise regarding drug shortages.’’.
(e) REPORTING REQUIREMENT.—Section 510(j) of the Federal
Food, Drug, Cosmetic Act (21 U.S.C. 360(j)) is amended—
(1) by redesignating paragraphs (3) and (4) as paragraphs
(4) and (5), respectively; and
(2) by inserting after paragraph (2) the following:
‘‘(3)(A) Each person who registers with the Secretary under
this section with regard to a drug shall report annually to
the Secretary on the amount of each drug listed under para-
graph (1) that was manufactured, prepared, propagated, com-
pounded, or processed by such person for commercial distribu-
tion. Such information may be required to be submitted in
an electronic format as determined by the Secretary. The Sec-
retary may require that information required to be reported
under this paragraph be submitted at the time a public health
emergency is declared by the Secretary under section 319 of
the Public Health Service Act.
‘‘(B) By order of the Secretary, certain biological products Determination.
or categories of biological products regulated under section 351
of the Public Health Service Act may be exempt from some
or all of the reporting requirements under subparagraph (A),
if the Secretary determines that applying such reporting
requirements to such biological products or categories of
biological products is not necessary to protect the public
health.’’.
(f) CONFIDENTIALITY.—Nothing in the amendments made by 21 USC 356c
this section shall be construed as authorizing the Secretary to note.
disclose any information that is a trade secret or confidential
information subject to section 552(b)(4) of title 5, United States
Code, or section 1905 of title 18, United States Code.
(g) EFFECTIVE DATE.—The amendments made by this section 21 USC 356c
and section 3111 shall take effect on the date that is 180 days note.
after the date of enactment of this Act.
Subpart C—Preventing Medical Device Shortages
SEC. 3121. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION
OF MEDICAL DEVICES.
Chapter V of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 351 et seq.) is amended by inserting after section 506I
the following:
‘‘SEC. 506J. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION 21 USC 356j.
OF MEDICAL DEVICES.
‘‘(a) IN GENERAL.—A manufacturer of a device that—
‘‘(1) is critical to public health during a public health emer-
gency, including devices that are life-supporting, life-sustaining,
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or intended for use in emergency medical care or during sur-
gery; or
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134 STAT. 364 PUBLIC LAW 116–136—MAR. 27, 2020
Determination. ‘‘(2) for which the Secretary determines that information
Notification. on potential meaningful supply disruptions of such device is
needed during, or in advance of, a public health emergency;
shall, during, or in advance of, a public health emergency declared
by the Secretary under section 319 of the Public Health Service
Act, notify the Secretary, in accordance with subsection (b), of
a permanent discontinuance in the manufacture of the device
(except for discontinuances as a result of an approved modification
of the device) or an interruption of the manufacture of the device
that is likely to lead to a meaningful disruption in the supply
of that device in the United States, and the reasons for such
discontinuance or interruption.
‘‘(b) TIMING.—A notice required under subsection (a) shall be
submitted to the Secretary—
‘‘(1) at least 6 months prior to the date of the discontinuance
or interruption; or
‘‘(2) if compliance with paragraph (1) is not possible, as
soon as practicable.
Determination. ‘‘(c) DISTRIBUTION.—
‘‘(1) PUBLIC AVAILABILITY.—To the maximum extent prac-
ticable, subject to paragraph (2), the Secretary shall distribute,
through such means as the Secretary determines appropriate,
information on the discontinuance or interruption of the manu-
facture of devices reported under subsection (a) to appropriate
organizations, including physician, health provider, patient
organizations, and supply chain partners, as appropriate and
applicable, as described in subsection (g).
‘‘(2) PUBLIC HEALTH EXCEPTION.—The Secretary may choose
not to make information collected under this section publicly
available pursuant to this section if the Secretary determines
that disclosure of such information would adversely affect the
public health, such as by increasing the possibility of unneces-
sary over purchase of product, component parts, or other disrup-
tion of the availability of medical products to patients.
‘‘(d) CONFIDENTIALITY.—Nothing in this section shall be con-
strued as authorizing the Secretary to disclose any information
that is a trade secret or confidential information subject to section
552(b)(4) of title 5, United States Code, or section 1905 of title
18, United States Code.
Deadlines. ‘‘(e) FAILURE TO MEET REQUIREMENTS.—If a person fails to
submit information required under subsection (a) in accordance
with subsection (b)—
Notification. ‘‘(1) the Secretary shall issue a letter to such person
informing such person of such failure;
‘‘(2) not later than 30 calendar days after the issuance
of a letter under paragraph (1), the person who receives such
letter shall submit to the Secretary a written response to such
letter setting forth the basis for noncompliance and providing
information required under subsection (a); and
Public ‘‘(3) not later than 45 calendar days after the issuance
information. of a letter under paragraph (1), the Secretary shall make such
Web posting. letter and any response to such letter under paragraph (2)
Determination.
available to the public on the internet website of the Food
and Drug Administration, with appropriate redactions made
to protect information described in subsection (d), except that,
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if the Secretary determines that the letter under paragraph
(1) was issued in error or, after review of such response, the
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 365
person had a reasonable basis for not notifying as required
under subsection (a), the requirements of this paragraph shall
not apply.
‘‘(f) EXPEDITED INSPECTIONS AND REVIEWS.—If, based on
notifications described in subsection (a) or any other relevant
information, the Secretary concludes that there is, or is likely
to be, a shortage of an device, the Secretary shall, as appropriate—
‘‘(1) prioritize and expedite the review of a submission
under section 513(f)(2), 515, review of a notification under
section 510(k), or 520(m) for a device that could help mitigate
or prevent such shortage; or
‘‘(2) prioritize and expedite an inspection or reinspection
of an establishment that could help mitigate or prevent such
shortage.
‘‘(g) DEVICE SHORTAGE LIST.—
‘‘(1) ESTABLISHMENT.—The Secretary shall establish and Determination.
maintain an up-to-date list of devices that are determined
by the Secretary to be in shortage in the United States.
‘‘(2) CONTENTS.—For each device included on the list under
paragraph (1), the Secretary shall include the following
information:
‘‘(A) The category or name of the device in shortage.
‘‘(B) The name of each manufacturer of such device.
‘‘(C) The reason for the shortage, as determined by
the Secretary, selecting from the following categories:
‘‘(i) Requirements related to complying with good
manufacturing practices.
‘‘(ii) Regulatory delay.
‘‘(iii) Shortage or discontinuance of a component
or part.
‘‘(iv) Discontinuance of the manufacture of the
device.
‘‘(v) Delay in shipping of the device.
‘‘(vi) Delay in sterilization of the device.
‘‘(vii) Demand increase for the device.
‘‘(viii) Facility closure.
‘‘(D) The estimated duration of the shortage as deter- Estimate.
mined by the Secretary. Determination.
‘‘(3) PUBLIC AVAILABILITY.—
‘‘(A) IN GENERAL.—Subject to subparagraphs (B) and
(C), the Secretary shall make the information in the list
under paragraph (1) publicly available.
‘‘(B) TRADE SECRETS AND CONFIDENTIAL INFORMA-
TION.—Nothing in this subsection shall be construed to
alter or amend section 1905 of title 18, United States
Code, or section 552(b)(4) of title 5 of such Code.
‘‘(C) PUBLIC HEALTH EXCEPTION.—The Secretary may Determination.
elect not to make information collected under this sub-
section publicly available if the Secretary determines that
disclosure of such information would adversely affect the
public health (such as by increasing the possibility of
hoarding or other disruption of the availability of the device
to patients).
‘‘(h) RULE OF CONSTRUCTION.—Nothing in this section shall
be construed to affect the authority of the Secretary on the date
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of enactment of this section to expedite the review of devices under
section 515 of the Federal Food, Drug, and Cosmetic Act, section
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134 STAT. 366 PUBLIC LAW 116–136—MAR. 27, 2020
515B of such Act relating to the priority review program for devices,
and section 564 of such Act relating to the emergency use authoriza-
tion authorities.
‘‘(i) DEFINITIONS.—In this section:
‘‘(1) MEANINGFUL DISRUPTION.—The term ‘meaningful
disruption’—
‘‘(A) means a change in production that is reasonably
likely to lead to a reduction in the supply of a device
by a manufacturer that is more than negligible and affects
the ability of the manufacturer to fill orders or meet
expected demand for its product;
‘‘(B) does not include interruptions in manufacturing
due to matters such as routine maintenance or insignificant
changes in manufacturing so long as the manufacturer
expects to resume operations in a short period of time,
not to exceed 6 months;
‘‘(C) does not include interruptions in manufacturing
of components or raw materials so long as such interrup-
tions do not result in a shortage of the device and the
manufacturer expects to resume operations in a reasonable
period of time; and
‘‘(D) does not include interruptions in manufacturing
that do not lead to a reduction in procedures or diagnostic
tests associated with a medical device designed to perform
more than one procedure or diagnostic test.
‘‘(2) SHORTAGE.—The term ‘shortage’, with respect to a
device, means a period of time when the demand or projected
demand for the device within the United States exceeds the
supply of the device.’’.
PART II—ACCESS TO HEALTH CARE FOR
COVID–19 PATIENTS
Subpart A—Coverage of Testing and Preventive
Services
SEC. 3201. COVERAGE OF DIAGNOSTIC TESTING FOR COVID–19.
Paragraph (1) of section 6001(a) of division F of the Families
Ante, p. 201. First Coronavirus Response Act (Public Law 116–127) is amended
to read as follows:
‘‘(1) An in vitro diagnostic test defined in section 809.3
of title 21, Code of Federal Regulations (or successor regula-
tions) for the detection of SARS–CoV–2 or the diagnosis of
the virus that causes COVID–19, and the administration of
such a test, that—
‘‘(A) is approved, cleared, or authorized under section
510(k), 513, 515, or 564 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 360(k), 360c, 360e, 360bbb–3);
‘‘(B) the developer has requested, or intends to request,
emergency use authorization under section 564 of the Fed-
eral Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb–
3), unless and until the emergency use authorization
request under such section 564 has been denied or the
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developer of such test does not submit a request under
such section within a reasonable timeframe;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 367
‘‘(C) is developed in and authorized by a State that
has notified the Secretary of Health and Human Services
of its intention to review tests intended to diagnose
COVID–19; or
‘‘(D) other test that the Secretary determines appro-
priate in guidance.’’.
SEC. 3202. PRICING OF DIAGNOSTIC TESTING. 42 USC 256b
note.
(a) REIMBURSEMENT RATES.—A group health plan or a health
insurance issuer providing coverage of items and services described
in section 6001(a) of division F of the Families First Coronavirus
Response Act (Public Law 116–127) with respect to an enrollee
shall reimburse the provider of the diagnostic testing as follows:
(1) If the health plan or issuer has a negotiated rate with Applicability.
such provider in effect before the public health emergency
declared under section 319 of the Public Health Service Act
(42 U.S.C. 247d), such negotiated rate shall apply throughout
the period of such declaration.
(2) If the health plan or issuer does not have a negotiated Reimbursement.
rate with such provider, such plan or issuer shall reimburse Public
the provider in an amount that equals the cash price for such information.
Web posting.
service as listed by the provider on a public internet website,
or such plan or issuer may negotiate a rate with such provider
for less than such cash price.
(b) REQUIREMENT TO PUBLICIZE CASH PRICE FOR DIAGNOSTIC
TESTING FOR COVID–19.—
(1) IN GENERAL.—During the emergency period declared Web posting.
under section 319 of the Public Health Service Act (42 U.S.C.
247d), each provider of a diagnostic test for COVID–19 shall
make public the cash price for such test on a public internet
website of such provider.
(2) CIVIL MONETARY PENALTIES.—The Secretary of Health Compliance.
and Human Services may impose a civil monetary penalty
on any provider of a diagnostic test for COVID–19 that is
not in compliance with paragraph (1) and has not completed
a corrective action plan to comply with the requirements of
such paragraph, in an amount not to exceed $300 per day
that the violation is ongoing.
SEC. 3203. RAPID COVERAGE OF PREVENTIVE SERVICES AND VAC- 42 USC
CINES FOR CORONAVIRUS. 300gg–13 note.
(a) IN GENERAL.—Notwithstanding 2713(b) of the Public Health Regulations.
Service Act (42 U.S.C. 300gg–13), the Secretary of Health and
Human Services, the Secretary of Labor, and the Secretary of
the Treasury shall require group health plans and health insurance
issuers offering group or individual health insurance to cover (with-
out cost-sharing) any qualifying coronavirus preventive service,
pursuant to section 2713(a) of the Public Health Service Act (42
U.S.C. 300gg–13(a)) (including the regulations under sections
2590.715–2713 of title 29, Code of Federal Regulations, section
54.9815–2713 of title 26, Code of Federal Regulations, and section
147.130 of title 45, Code of Federal Regulations (or any successor
regulations)). The requirement described in this subsection shall Effective date.
take effect with respect to a qualifying coronavirus preventive
service on the specified date described in subsection (b)(2).
(b) DEFINITIONS.—For purposes of this section:
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(1) QUALIFYING CORONAVIRUS PREVENTIVE SERVICE.—The
term ‘‘qualifying coronavirus preventive service’’ means an item,
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134 STAT. 368 PUBLIC LAW 116–136—MAR. 27, 2020
service, or immunization that is intended to prevent or mitigate
coronavirus disease 2019 and that is—
(A) an evidence-based item or service that has in effect
a rating of ‘‘A’’ or ‘‘B’’ in the current recommendations
of the United States Preventive Services Task Force; or
(B) an immunization that has in effect a recommenda-
tion from the Advisory Committee on Immunization Prac-
tices of the Centers for Disease Control and Prevention
with respect to the individual involved.
Time period. (2) SPECIFIED DATE.—The term ‘‘specified date’’ means the
Recommenda- date that is 15 business days after the date on which a rec-
tion. ommendation is made relating to the qualifying coronavirus
preventive service as described in such paragraph.
(3) ADDITIONAL TERMS.—In this section, the terms ‘‘group
health plan’’, ‘‘health insurance issuer’’, ‘‘group health insurance
coverage’’, and ‘‘individual health insurance coverage’’ have the
meanings given such terms in section 2791 of the Public Health
Service Act (42 U.S.C. 300gg–91), section 733 of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1191b),
and section 9832 of the Internal Revenue Code, as applicable.
Subpart B—Support for Health Care Providers
SEC. 3211. SUPPLEMENTAL AWARDS FOR HEALTH CENTERS.
(a) SUPPLEMENTAL AWARDS.—Section 330(r) of the Public
Health Service Act (42 U.S.C. 254b(r)) is amended by adding at
the end the following:
‘‘(6) ADDITIONAL AMOUNTS FOR SUPPLEMENTAL AWARDS.—
In addition to any amounts made available pursuant to this
subsection, section 402A of this Act, or section 10503 of the
Patient Protection and Affordable Care Act, there is authorized
to be appropriated, and there is appropriated, out of any monies
in the Treasury not otherwise appropriated, $1,320,000,000
for fiscal year 2020 for supplemental awards under subsection
(d) for the detection of SARS–CoV–2 or the prevention, diag-
nosis, and treatment of COVID–19.’’.
(b) APPLICATION OF PROVISIONS.—Amounts appropriated pursu-
ant to the amendment made by subsection (a) for fiscal year 2020
shall be subject to the requirements contained in Public Law 116–
94 for funds for programs authorized under sections 330 through
340 of the Public Health Service Act (42 U.S.C. 254 through 256).
SEC. 3212. TELEHEALTH NETWORK AND TELEHEALTH RESOURCE CEN-
TERS GRANT PROGRAMS.
Section 330I of the Public Health Service Act (42 U.S.C. 254c–
14) is amended—
(1) in subsection (d)—
(A) in paragraph (1)—
(i) in the matter preceding subparagraph (A), by
striking ‘‘projects to demonstrate how telehealth tech-
nologies can be used through telehealth networks’’ and
inserting ‘‘evidence-based projects that utilize tele-
health technologies through telehealth networks’’;
(ii) in subparagraph (A)—
(I) by striking ‘‘the quality of’’ and inserting
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‘‘access to, and the quality of,’’; and
(II) by inserting ‘‘and’’ after the semicolon;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 369
(iii) by striking subparagraph (B);
(iv) by redesignating subparagraph (C) as subpara-
graph (B); and
(v) in subparagraph (B), as so redesignated, by
striking ‘‘and patients and their families, for decision-
making’’ and inserting ‘‘, patients, and their families’’;
and
(B) in paragraph (2)—
(i) by striking ‘‘demonstrate how telehealth tech-
nologies can be used’’ and inserting ‘‘support initiatives
that utilize telehealth technologies’’; and
(ii) by striking ‘‘, to establish telehealth resource
centers’’;
(2) in subsection (e), by striking ‘‘4 years’’ and inserting
‘‘5 years’’;
(3) in subsection (f)—
(A) by striking paragraph (2);
(B) in paragraph (1)(B)—
(i) by redesignating clauses (i) through (iii) as para-
graphs (1) through (3), respectively, and adjusting the
margins accordingly;
(ii) in paragraph (3), as so redesignated by clause
(i), by redesignating subclauses (I) through (XII) as
subparagraphs (A) through (L), respectively, and
adjusting the margins accordingly; and
(iii) by striking ‘‘(1) TELEHEALTH NETWORK
GRANTS—’’ and all that follows through ‘‘(B) TELE-
HEALTH NETWORKS—’’; and
(C) in paragraph (3)(I), as so redesignated, by inserting
‘‘and substance use disorder’’ after ‘‘mental health’’ each
place such term appears;
(4) in subsection (g)(2), by striking ‘‘or improve’’ and
inserting ‘‘and improve’’;
(5) by striking subsection (h);
(6) by redesignating subsections (i) through (p) as sub-
section (h) through (o), respectively;
(7) in subsection (h), as so redesignated—
(A) in paragraph (1)—
(i) in subparagraph (B), by striking ‘‘mental health,
public health, long-term care, home care, preventive’’
and inserting ‘‘mental health care, public health serv-
ices, long-term care, home care, preventive care’’;
(ii) in subparagraph (E), by inserting ‘‘and
regional’’ after ‘‘local’’; and
(iii) by striking subparagraph (F); and
(B) in paragraph (2)(A), by striking ‘‘medically under-
served areas or’’ and inserting ‘‘rural areas, medically
underserved areas, or’’;
(8) in paragraph (2) of subsection (i), as so redesignated,
by striking ‘‘ensure that—’’ and all that follows through the
end of subparagraph (B) and inserting ‘‘ensure that not less
than 50 percent of the funds awarded shall be awarded for
projects in rural areas.’’;
(9) in subsection (j), as so redesignated—
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(A) in paragraph (1)(B), by striking ‘‘computer hard-
ware and software, audio and video equipment, computer
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134 STAT. 370 PUBLIC LAW 116–136—MAR. 27, 2020
network equipment, interactive equipment, data terminal
equipment, and other’’; and
(B) in paragraph (2)(F), by striking ‘‘health care pro-
viders and’’;
(10) in subsection (k), as so redesignated—
(A) in paragraph (2), by striking ‘‘40 percent’’ and
inserting ‘‘20 percent’’; and
(B) in paragraph (3), by striking ‘‘(such as laying cable
or telephone lines, or purchasing or installing microwave
towers, satellite dishes, amplifiers, or digital switching
equipment)’’;
(11) by striking subsections (q) and (r) and inserting the
following:
‘‘(p) REPORT.—Not later than 4 years after the date of enact-
ment of the Coronavirus Aid, Relief, and Economic Security Act,
and every 5 years thereafter, the Secretary shall prepare and submit
to the Committee on Health, Education, Labor, and Pensions of
the Senate and the Committee on Energy and Commerce of the
House of Representatives a report on the activities and outcomes
of the grant programs under subsection (b).’’;
(12) by redesignating subsection (s) as subsection (q); and
(13) in subsection (q), as so redesignated, by striking ‘‘this
section—’’ and all that follows through the end of paragraph
(2) and inserting ‘‘this section $29,000,000 for each of fiscal
years 2021 through 2025.’’.
SEC. 3213. RURAL HEALTH CARE SERVICES OUTREACH, RURAL
HEALTH NETWORK DEVELOPMENT, AND SMALL HEALTH
CARE PROVIDER QUALITY IMPROVEMENT GRANT PRO-
GRAMS.
Section 330A of the Public Health Service Act (42 U.S.C. 254c)
is amended—
(1) in subsection (d)(2)—
(A) in subparagraph (A), by striking ‘‘essential’’ and
inserting ‘‘basic’’; and
(B) in subparagraph (B)—
(i) in the matter preceding clause (i), by inserting
‘‘to’’ after ‘‘grants’’; and
(ii) in clauses (i), (ii), and (iii), by striking ‘‘to’’
each place such term appears;
(2) in subsection (e)—
(A) in paragraph (1)—
(i) by inserting ‘‘improving and’’ after ‘‘outreach
by’’;
(ii) by inserting ‘‘, through community engagement
and evidence-based or innovative, evidence-informed
models’’ before the period of the first sentence; and
(iii) by striking ‘‘3 years’’ and inserting ‘‘5 years’’;
(B) in paragraph (2)—
(i) in the matter preceding subparagraph (A), by
inserting ‘‘shall’’ after ‘‘entity’’;
(ii) in subparagraph (A), by striking ‘‘shall be a
rural public or rural nonprofit private entity’’ and
inserting ‘‘be an entity with demonstrated experience
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serving, or the capacity to serve, rural underserved
populations’’;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 371
(iii) in subparagraphs (B) and (C), by striking
‘‘shall’’ each place such term appears; and
(iv) in subparagraph (B)—
(I) in the matter preceding clause (i), by
inserting ‘‘that’’ after ‘‘members’’; and
(II) in clauses (i) and (ii), by striking ‘‘that’’
each place such term appears; and
(C) in paragraph (3)(C), by striking ‘‘the local commu-
nity or region’’ and inserting ‘‘the rural underserved popu-
lations in the local community or region’’;
(3) in subsection (f)—
(A) in paragraph (1)—
(i) in subparagraph (A)—
(I) in the matter preceding clause (i), by
striking ‘‘promote, through planning and
implementation, the development of integrated
health care networks that have combined the func-
tions of the entities participating in the networks’’
and inserting ‘‘plan, develop, and implement
integrated health care networks that collaborate’’;
and
(II) in clause (ii), by striking ‘‘essential health
care services’’ and inserting ‘‘basic health care
services and associated health outcomes’’; and
(ii) by amending subparagraph (B) to read as fol-
lows:
‘‘(B) GRANT PERIODS.—The Director may award grants
under this subsection for periods of not more than 5 years.’’;
(B) in paragraph (2)—
(i) in the matter preceding subparagraph (A), by
inserting ‘‘shall’’ after ‘‘entity’’;
(ii) in subparagraph (A), by striking ‘‘shall be a
rural public or rural nonprofit private entity’’ and
inserting ‘‘be an entity with demonstrated experience
serving, or the capacity to serve, rural underserved
populations’’;
(iii) in subparagraph (B)—
(I) in the matter preceding clause (i)—
(aa) by striking ‘‘shall’’; and
(bb) by inserting ‘‘that’’ after ‘‘partici-
pants’’; and
(II) in clauses (i) and (ii), by striking ‘‘that’’
each place such term appears; and
(iv) in subparagraph (C), by striking ‘‘shall’’; and
(C) in paragraph (3)—
(i) by amending clause (iii) of subparagraph (C)
to read as follows:
‘‘(iii) how the rural underserved populations in
the local community or region to be served will benefit
from and be involved in the development and ongoing
operations of the network;’’; and
(ii) in subparagraph (D), by striking ‘‘the local
community or region’’ and inserting ‘‘the rural under-
served populations in the local community or region’’;
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(4) in subsection (g)—
(A) in paragraph (1)—
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134 STAT. 372 PUBLIC LAW 116–136—MAR. 27, 2020
(i) by inserting ‘‘, including activities related to
increasing care coordination, enhancing chronic disease
management, and improving patient health outcomes’’
before the period of the first sentence; and
(ii) by striking ‘‘3 years’’ and inserting ‘‘5 years’’;
(B) in paragraph (2)—
(i) in the matter preceding subparagraph (A), by
inserting ‘‘shall’’ after ‘‘entity’’;
(ii) in subparagraphs (A) and (B), by striking
‘‘shall’’ each place such term appears; and
(iii) in subparagraph (A)(ii), by inserting ‘‘or
regional’’ after ‘‘local’’; and
(C) in paragraph (3)(D), by striking ‘‘the local commu-
nity or region’’ and inserting ‘‘the rural underserved popu-
lations in the local community or region’’;
(5) in subsection (h)(3), in the matter preceding subpara-
graph (A), by inserting ‘‘, as appropriate,’’ after ‘‘the Secretary’’;
(6) by amending subsection (i) to read as follows:
‘‘(i) REPORT.—Not later than 4 years after the date of enactment
of the Coronavirus Aid, Relief, and Economic Security Act, and
every 5 years thereafter, the Secretary shall prepare and submit
to the Committee on Health, Education, Labor, and Pensions of
the Senate and the Committee on Energy and Commerce of the
House of Representatives a report on the activities and outcomes
of the grant programs under subsections (e), (f), and (g), including
the impact of projects funded under such programs on the health
status of rural residents with chronic conditions.’’; and
(7) in subsection (j), by striking ‘‘$45,000,000 for each of
fiscal years 2008 through 2012’’ and inserting ‘‘$79,500,000
for each of fiscal years 2021 through 2025’’.
SEC. 3214. UNITED STATES PUBLIC HEALTH SERVICE MODERNIZATION.
(a) COMMISSIONED CORPS AND READY RESERVE CORPS.—Section
203 of the Public Health Service Act (42 U.S.C. 204) is amended—
(1) in subsection (a)(1), by striking ‘‘a Ready Reserve Corps
for service in time of national emergency’’ and inserting ‘‘,
for service in time of a public health or national emergency,
a Ready Reserve Corps’’; and
(2) in subsection (c)—
(A) in the heading, by striking ‘‘RESEARCH’’ and
inserting ‘‘RESERVE CORPS’’;
(B) in paragraph (1), by inserting ‘‘during public health
or national emergencies’’ before the period;
(C) in paragraph (2)—
(i) in the matter preceding subparagraph (A), by
inserting ‘‘, consistent with paragraph (1)’’ after ‘‘shall’’;
(ii) in subparagraph (C), by inserting ‘‘during such
emergencies’’ after ‘‘members’’; and
(iii) in subparagraph (D), by inserting ‘‘, consistent
with subparagraph (C)’’ before the period; and
(D) by adding at the end the following:
‘‘(3) STATUTORY REFERENCES TO RESERVE.—A reference in
any Federal statute, except in the case of subsection (b), to
the ‘Reserve Corps’ of the Public Health Service or to the
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‘reserve’ of the Public Health Service shall be deemed to be
a reference to the Ready Reserve Corps.’’.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 373
(b) DEPLOYMENT READINESS.—Section 203A(a)(1)(B) of the
Public Health Service Act (42 U.S.C. 204a(a)(1)(B)) is amended
by striking ‘‘Active Reserves’’ and inserting ‘‘Ready Reserve Corps’’.
(c) RETIREMENT OF COMMISSIONED OFFICERS.—Section 211 of
the Public Health Service Act (42 U.S.C. 212) is amended—
(1) by striking ‘‘the Service’’ each place it appears and
inserting ‘‘the Regular Corps’’;
(2) in subsection (a)(4), by striking ‘‘(in the case of an
officer in the Reserve Corps)’’;
(3) in subsection (c)—
(A) in paragraph (1)—
(i) by striking ‘‘or an officer of the Reserve Corps’’;
and
(ii) by inserting ‘‘or under section 221(a)(19)’’ after
‘‘subsection (a)’’; and
(B) in paragraph (2), by striking ‘‘Regular or Reserve
Corps’’ and inserting ‘‘Regular Corps or Ready Reserve
Corps’’; and
(4) in subsection (f), by striking ‘‘the Regular or Reserve
Corps of’’.
(d) RIGHTS, PRIVILEGES, ETC. OF OFFICERS AND SURVIVING
BENEFICIARIES.—Section 221 of the Public Health Service Act (42
U.S.C. 213a) is amended—
(1) in subsection (a), by adding at the end the following:
‘‘(19) Chapter 1223, Retired Pay for Non-Regular Service.
‘‘(20) Section 12601, Compensation: Reserve on active duty
accepting from any person.
‘‘(21) Section 12684, Reserves: separation for absence with-
out authority or sentence to imprisonment.’’; and
(2) in subsection (b)—
(A) by striking ‘‘Secretary of Health, Education, and
Welfare or his designee’’ and inserting ‘‘Secretary of Health
and Human Services or the designee of such secretary’’;
(B) by striking ‘‘(b) The authority vested’’ and inserting
the following:
‘‘(b)(1) The authority vested’’;
(C) by striking ‘‘For purposes of’’ and inserting the
following:
‘‘(2) For purposes of’’; and
(D) by adding at the end the following:
‘‘(3) For purposes of paragraph (19) of subsection (a), the terms Definitions.
‘Military department’, ‘Secretary concerned’, and ‘Armed forces’ in
such title 10 shall be deemed to include, respectively, the Depart-
ment of Health and Human Services, the Secretary of Health and
Human Services, and the Commissioned Corps.’’.
(e) TECHNICAL AMENDMENTS.—Title II of the Public Health
Service Act (42 U.S.C. 202 et seq.) is amended—
(1) in sections 204 and 207(c), by striking ‘‘Regular or 42 USC 205, 209.
Reserve Corps’’ each place it appears and inserting ‘‘Regular
Corps or Ready Reserve Corps’’;
(2) in section 208(a), by striking ‘‘Regular and Reserve 42 USC 210.
Corps’’ each place it appears and inserting ‘‘Regular Corps
and Ready Reserve Corps’’; and
(3) in section 205(c), 206(c), 210, and 219, and in sub- 42 USC 206, 207,
sections (a), (b), and (d) of section 207, by striking ‘‘Reserve 211, 210–1, 209.
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Corps’’ each place it appears and inserting ‘‘Ready Reserve
Corps’’.
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134 STAT. 374 PUBLIC LAW 116–136—MAR. 27, 2020
42 USC 234 note. SEC. 3215. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE
PROFESSIONALS DURING COVID–19 EMERGENCY
RESPONSE.
(a) LIMITATION ON LIABILITY.—Except as provided in subsection
(b), a health care professional shall not be liable under Federal
or State law for any harm caused by an act or omission of the
professional in the provision of health care services during the
public health emergency with respect to COVID–19 declared by
the Secretary of Health and Human Services (referred to in this
section as the ‘‘Secretary’’) under section 319 of the Public Health
Service Act (42 U.S.C. 247d) on January 31, 2020, if—
(1) the professional is providing health care services in
response to such public health emergency, as a volunteer; and
(2) the act or omission occurs—
(A) in the course of providing health care services;
(B) in the health care professional’s capacity as a volun-
teer;
(C) in the course of providing health care services
that—
(i) are within the scope of the license, registration,
or certification of the volunteer, as defined by the
State of licensure, registration, or certification; and
(ii) do not exceed the scope of license, registration,
or certification of a substantially similar health profes-
sional in the State in which such act or omission occurs;
and
(D) in a good faith belief that the individual being
treated is in need of health care services.
(b) EXCEPTIONS.—Subsection (a) does not apply if—
(1) the harm was caused by an act or omission constituting
willful or criminal misconduct, gross negligence, reckless mis-
conduct, or a conscious flagrant indifference to the rights or
safety of the individual harmed by the health care professional;
or
(2) the health care professional rendered the health care
services under the influence (as determined pursuant to
applicable State law) of alcohol or an intoxicating drug.
(c) PREEMPTION.—
(1) IN GENERAL.—This section preempts the laws of a State
or any political subdivision of a State to the extent that such
laws are inconsistent with this section, unless such laws provide
greater protection from liability.
(2) VOLUNTEER PROTECTION ACT.—Protections afforded by
this section are in addition to those provided by the Volunteer
Protection Act of 1997 (Public Law 105–19).
(d) DEFINITIONS.—In this section—
(1) the term ‘‘harm’’ includes physical, nonphysical, eco-
nomic, and noneconomic losses;
(2) the term ‘‘health care professional’’ means an individual
who is licensed, registered, or certified under Federal or State
law to provide health care services;
(3) the term ‘‘health care services’’ means any services
provided by a health care professional, or by any individual
working under the supervision of a health care professional
that relate to—
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(A) the diagnosis, prevention, or treatment of COVID–
19; or
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 375
(B) the assessment or care of the health of a human
being related to an actual or suspected case of COVID–
19; and
(4) the term ‘‘volunteer’’ means a health care professional
who, with respect to the health care services rendered, does
not receive compensation or any other thing of value in lieu
of compensation, which compensation—
(A) includes a payment under any insurance policy
or health plan, or under any Federal or State health bene-
fits program; and
(B) excludes—
(i) receipt of items to be used exclusively for ren-
dering health care services in the health care profes-
sional’s capacity as a volunteer described in subsection
(a)(1); and
(ii) any reimbursement for travel to the site where
the volunteer services are rendered and any payments
in cash or kind to cover room and board, if services
are being rendered more than 75 miles from the volun-
teer’s principal place of residence.
(e) EFFECTIVE DATE.—This section shall take effect upon the Applicability.
date of enactment of this Act, and applies to a claim for harm
only if the act or omission that caused such harm occurred on
or after the date of enactment.
(f) SUNSET.—This section shall be in effect only for the length
of the public health emergency declared by the Secretary of Health
and Human Services (referred to in this section as the ‘‘Secretary’’)
under section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020 with respect to COVID–19.
SEC. 3216. FLEXIBILITY FOR MEMBERS OF NATIONAL HEALTH SERVICE 42 USC 254f
CORPS DURING EMERGENCY PERIOD. note.
During the public health emergency declared by the Secretary
of Health and Human Services under section 319 of the Public
Health Service Act (42 U.S.C. 247d) on January 31, 2020, with
respect to COVID–19, the Secretary may, notwithstanding section
333 of the Public Health Service Act (42 U.S.C. 254f), assign mem-
bers of the National Health Service Corps, with the voluntary
agreement of such corps members, to provide such health services
at such places, and for such number of hours, as the Secretary
determines necessary to respond to such emergency, provided that
such places are within a reasonable distance of the site to which
such members were originally assigned, and the total number of
hours required are the same as were required of such members
prior to the date of enactment of this Act.
Subpart C—Miscellaneous Provisions
SEC. 3221. CONFIDENTIALITY AND DISCLOSURE OF RECORDS 42 USC 290dd–2
RELATING TO SUBSTANCE USE DISORDER. note.
(a) CONFORMING CHANGES RELATING TO SUBSTANCE USE DIS-
ORDER.—Subsections (a) and (h) of section 543 of the Public Health
Service Act (42 U.S.C. 290dd–2) are each amended by striking
‘‘substance abuse’’ and inserting ‘‘substance use disorder’’.
(b) DISCLOSURES TO COVERED ENTITIES CONSISTENT WITH
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HIPAA.—Paragraph (1) of section 543(b) of the Public Health
Service Act (42 U.S.C. 290dd–2(b)) is amended to read as follows:
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134 STAT. 376 PUBLIC LAW 116–136—MAR. 27, 2020
Applicability. ‘‘(1) CONSENT.—The following shall apply with respect to
the contents of any record referred to in subsection (a):
‘‘(A) Such contents may be used or disclosed in accord-
ance with the prior written consent of the patient with
respect to whom such record is maintained.
‘‘(B) Once prior written consent of the patient has
been obtained, such contents may be used or disclosed
by a covered entity, business associate, or a program subject
to this section for purposes of treatment, payment, and
health care operations as permitted by the HIPAA regula-
tions. Any information so disclosed may then be redisclosed
in accordance with the HIPAA regulations. Section 13405(c)
of the Health Information Technology and Clinical Health
Act (42 U.S.C. 17935(c)) shall apply to all disclosures pursu-
ant to subsection (b)(1) of this section.
‘‘(C) It shall be permissible for a patient’s prior written
consent to be given once for all such future uses or disclo-
sures for purposes of treatment, payment, and health care
operations, until such time as the patient revokes such
consent in writing.
‘‘(D) Section 13405(a) of the Health Information Tech-
nology and Clinical Health Act (42 U.S.C. 17935(a)) shall
apply to all disclosures pursuant to subsection (b)(1) of
this section.’’.
(c) DISCLOSURES OF DE-IDENTIFIED HEALTH INFORMATION TO
PUBLIC HEALTH AUTHORITIES.—Paragraph (2) of section 543(b) of
the Public Health Service Act (42 U.S.C. 290dd–2(b)), is amended
by adding at the end the following:
‘‘(D) To a public health authority, so long as such
content meets the standards established in section
164.514(b) of title 45, Code of Federal Regulations (or suc-
cessor regulations) for creating de-identified information.’’.
(d) DEFINITIONS.—Section 543 of the Public Health Service
Act (42 U.S.C. 290dd–2) is amended by adding at the end the
following:
‘‘(k) DEFINITIONS.—For purposes of this section:
‘‘(1) BREACH.—The term ‘breach’ has the meaning given
such term for purposes of the HIPAA regulations.
‘‘(2) BUSINESS ASSOCIATE.—The term ‘business associate’
has the meaning given such term for purposes of the HIPAA
regulations.
‘‘(3) COVERED ENTITY.—The term ‘covered entity’ has the
meaning given such term for purposes of the HIPAA regula-
tions.
‘‘(4) HEALTH CARE OPERATIONS.—The term ‘health care
operations’ has the meaning given such term for purposes of
the HIPAA regulations.
‘‘(5) HIPAA REGULATIONS.—The term ‘HIPAA regulations’
has the meaning given such term for purposes of parts 160
and 164 of title 45, Code of Federal Regulations.
‘‘(6) PAYMENT.—The term ‘payment’ has the meaning given
such term for purposes of the HIPAA regulations.
‘‘(7) PUBLIC HEALTH AUTHORITY.—The term ‘public health
authority’ has the meaning given such term for purposes of
the HIPAA regulations.
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‘‘(8) TREATMENT.—The term ‘treatment’ has the meaning
given such term for purposes of the HIPAA regulations.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 377
‘‘(9) UNSECURED PROTECTED HEALTH INFORMATION.—The
term ‘unprotected health information’ has the meaning given
such term for purposes of the HIPAA regulations.’’.
(e) USE OF RECORDS IN CRIMINAL, CIVIL, OR ADMINISTRATIVE
INVESTIGATIONS, ACTIONS, OR PROCEEDINGS.—Subsection (c) of sec-
tion 543 of the Public Health Service Act (42 U.S.C. 290dd–2(c))
is amended to read as follows:
‘‘(c) USE OF RECORDS IN CRIMINAL, CIVIL, OR ADMINISTRATIVE
CONTEXTS.—Except as otherwise authorized by a court order under
subsection (b)(2)(C) or by the consent of the patient, a record
referred to in subsection (a), or testimony relaying the information
contained therein, may not be disclosed or used in any civil,
criminal, administrative, or legislative proceedings conducted by
any Federal, State, or local authority, against a patient, including
with respect to the following activities:
‘‘(1) Such record or testimony shall not be entered into
evidence in any criminal prosecution or civil action before a
Federal or State court.
‘‘(2) Such record or testimony shall not form part of the
record for decision or otherwise be taken into account in any
proceeding before a Federal, State, or local agency.
‘‘(3) Such record or testimony shall not be used by any
Federal, State, or local agency for a law enforcement purpose
or to conduct any law enforcement investigation.
‘‘(4) Such record or testimony shall not be used in any
application for a warrant.’’.
(f) PENALTIES.—Subsection (f) of section 543 of the Public
Health Service Act (42 U.S.C. 290dd–2) is amended to read as
follows:
‘‘(f) PENALTIES.—The provisions of sections 1176 and 1177 of Applicability.
the Social Security Act shall apply to a violation of this section
to the extent and in the same manner as such provisions apply
to a violation of part C of title XI of such Act. In applying the
previous sentence—
‘‘(1) the reference to ‘this subsection’ in subsection (a)(2)
of such section 1176 shall be treated as a reference to ‘this
subsection (including as applied pursuant to section 543(f) of
the Public Health Service Act)’; and
‘‘(2) in subsection (b) of such section 1176—
‘‘(A) each reference to ‘a penalty imposed under sub-
section (a)’ shall be treated as a reference to ‘a penalty
imposed under subsection (a) (including as applied pursu-
ant to section 543(f) of the Public Health Service Act)’;
and
‘‘(B) each reference to ‘no damages obtained under
subsection (d)’ shall be treated as a reference to ‘no dam-
ages obtained under subsection (d) (including as applied
pursuant to section 543(f) of the Public Health Service
Act)’.’’.
(g) ANTIDISCRIMINATION.—Section 543 of the Public Health
Service Act (42 U.S.C. 290dd–2) is amended by inserting after
subsection (h) the following:
‘‘(i) ANTIDISCRIMINATION.—
‘‘(1) IN GENERAL.—No entity shall discriminate against an
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individual on the basis of information received by such entity
pursuant to an inadvertent or intentional disclosure of records,
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134 STAT. 378 PUBLIC LAW 116–136—MAR. 27, 2020
or information contained in records, described in subsection
(a) in—
‘‘(A) admission, access to, or treatment for health care;
‘‘(B) hiring, firing, or terms of employment, or receipt
of worker’s compensation;
‘‘(C) the sale, rental, or continued rental of housing;
‘‘(D) access to Federal, State, or local courts; or
‘‘(E) access to, approval of, or maintenance of social
services and benefits provided or funded by Federal, State,
or local governments.
‘‘(2) RECIPIENTS OF FEDERAL FUNDS.—No recipient of Fed-
eral funds shall discriminate against an individual on the basis
of information received by such recipient pursuant to an inten-
tional or inadvertent disclosure of such records or information
contained in records described in subsection (a) in affording
access to the services provided with such funds.’’.
(h) NOTIFICATION IN CASE OF BREACH.—Section 543 of the
Public Health Service Act (42 U.S.C. 290dd–2), as amended by
subsection (g), is further amended by inserting after subsection
(i) the following:
Applicability. ‘‘(j) NOTIFICATION IN CASE OF BREACH.—The provisions of sec-
tion 13402 of the HITECH Act (42 U.S.C. 17932) shall apply to
a program or activity described in subsection (a), in case of a
breach of records described in subsection (a), to the same extent
and in the same manner as such provisions apply to a covered
entity in the case of a breach of unsecured protected health informa-
tion.’’.
Consultation. (i) REGULATIONS.—
42 USC 290dd–2 (1) IN GENERAL.—The Secretary of Health and Human
note.
Applicability. Services, in consultation with appropriate Federal agencies,
Time period. shall make such revisions to regulations as may be necessary
for implementing and enforcing the amendments made by this
section, such that such amendments shall apply with respect
to uses and disclosures of information occurring on or after
the date that is 12 months after the date of enactment of
this Act.
Deadline. (2) EASILY UNDERSTANDABLE NOTICE OF PRIVACY PRAC-
Update. TICES.—Not later than 1 year after the date of enactment
of this Act, the Secretary of Health and Human Services, in
consultation with appropriate legal, clinical, privacy, and civil
rights experts, shall update section 164.520 of title 45, Code
of Federal Regulations, so that covered entities and entities
creating or maintaining the records described in subsection
(a) provide notice, written in plain language, of privacy practices
regarding patient records referred to in section 543(a) of the
Public Health Service Act (42 U.S.C. 290dd–2(a)), including—
(A) a statement of the patient’s rights, including self-
pay patients, with respect to protected health information
and a brief description of how the individual may exercise
these rights (as required by subsection (b)(1)(iv) of such
section 164.520); and
(B) a description of each purpose for which the covered
entity is permitted or required to use or disclose protected
health information without the patient’s written authoriza-
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tion (as required by subsection (b)(2) of such section
164.520).
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 379
(j) RULES OF CONSTRUCTION.—Nothing in this Act or the amend- 42 USC 290dd–2
ments made by this Act shall be construed to limit— note.
(1) a patient’s right, as described in section 164.522 of
title 45, Code of Federal Regulations, or any successor regula-
tion, to request a restriction on the use or disclosure of a
record referred to in section 543(a) of the Public Health Service
Act (42 U.S.C. 290dd–2(a)) for purposes of treatment, payment,
or health care operations; or
(2) a covered entity’s choice, as described in section 164.506
of title 45, Code of Federal Regulations, or any successor regula-
tion, to obtain the consent of the individual to use or disclose
a record referred to in such section 543(a) to carry out treat-
ment, payment, or health care operation.
(k) SENSE OF CONGRESS.—It is the sense of the Congress that—
(1) any person treating a patient through a program or
activity with respect to which the confidentiality requirements
of section 543 of the Public Health Service Act (42 U.S.C.
290dd–2) apply is encouraged to access the applicable State-
based prescription drug monitoring program when clinically
appropriate;
(2) patients have the right to request a restriction on the
use or disclosure of a record referred to in section 543(a) of
the Public Health Service Act (42 U.S.C. 290dd–2(a)) for treat-
ment, payment, or health care operations;
(3) covered entities should make every reasonable effort
to the extent feasible to comply with a patient’s request for
a restriction regarding such use or disclosure;
(4) for purposes of applying section 164.501 of title 45,
Code of Federal Regulations, the definition of health care oper-
ations shall have the meaning given such term in such section,
except that clause (v) of paragraph (6) shall not apply; and
(5) programs creating records referred to in section 543(a)
of the Public Health Service Act (42 U.S.C. 290dd–2(a)) should
receive positive incentives for discussing with their patients
the benefits to consenting to share such records.
SEC. 3222. NUTRITION SERVICES. 42 USC 3030e
note.
(a) DEFINITIONS.—In this section, the terms ‘‘Assistant Sec-
retary’’, ‘‘Secretary’’, ‘‘State agency’’, and ‘‘area agency on aging’’
have the meanings given the terms in section 102 of the Older
Americans Act of 1965 (42 U.S.C. 3002).
(b) NUTRITION SERVICES TRANSFER CRITERIA.—During any por-
tion of the COVID–19 public health emergency declared under
section 319 of the Public Health Service Act (42 U.S.C. 247d),
the Secretary shall allow a State agency or an area agency on
aging, without prior approval, to transfer not more than 100 percent
of the funds received by the State agency or area agency on aging,
respectively, and attributable to funds appropriated under para-
graph (1) or (2) of section 303(b) of the Older Americans Act of
1965 (42 U.S.C. 3023(b)), between subpart 1 and subpart 2 of
part C (42 U.S.C. 3030d–2 et seq.) for such use as the State
agency or area agency on aging, respectively, considers appropriate
to meet the needs of the State or area served.
(c) HOME-DELIVERED NUTRITION SERVICES WAIVER.—For pur-
poses of State agencies’ determining the delivery of nutrition serv-
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ices under section 337 of the Older Americans Act of 1965 (42
U.S.C. 3030g), during the period of the COVID–19 public health
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134 STAT. 380 PUBLIC LAW 116–136—MAR. 27, 2020
emergency declared under section 319 of the Public Health Service
Act (42 U.S.C. 247d), the same meaning shall be given to an
individual who is unable to obtain nutrition because the individual
is practicing social distancing due to the emergency as is given
to an individual who is homebound by reason of illness.
(d) DIETARY GUIDELINES WAIVER.—To facilitate implementation
of subparts 1 and 2 of part C of title III of the Older Americans
Act of 1965 (42 U.S.C. 3030d–2 et seq.) during any portion of
the COVID–19 public health emergency declared under section
319 of the Public Health Service Act (42 U.S.C. 247d), the Assistant
Secretary may waive the requirements for meals provided under
those subparts to comply with the requirements of clauses (i) and
(ii) of section 339(2)(A) of such Act (42 U.S.C. 3030g–21(2)(A)).
Determinations. SEC. 3223. CONTINUITY OF SERVICE AND OPPORTUNITIES FOR
42 USC 3056 PARTICIPANTS IN COMMUNITY SERVICE ACTIVITIES
note. UNDER TITLE V OF THE OLDER AMERICANS ACT OF 1965.
To ensure continuity of service and opportunities for partici-
pants in community service activities under title V of the Older
Americans Act of 1965 (42 U.S.C. 3056 et seq.), the Secretary
of Labor—
(1)(A) may allow individuals participating in projects under
such title as of March 1, 2020, to extend their participation
for a period that exceeds the period described in section
518(a)(3)(B)(i) of such Act (42 U.S.C. 3056p(a)(3)(B)(i)) if the
Secretary determines such extension is appropriate due to the
effects of the COVID–19 public health emergency declared
under section 319 of the Public Health Service Act (42 U.S.C.
247d); and
(B) may increase the average participation cap for eligible
individuals applicable to grantees as described in section
502(b)(1)(C) of the Older Americans Act of 1965 (42 U.S.C.
3056(b)(1)(C)) to a cap the Secretary determines is appropriate
due to the effects of the COVID–19 public health emergency
declared under section 319 of the Public Health Service Act
(42 U.S.C. 247d); and
(2) may increase the amount available to pay the authorized
administrative costs for a project, described in section 502(c)(3)
of the Older Americans Act of 1965 (42 U.S.C. 3056(c)(3)) to
an amount not to exceed 20 percent of the grant amount if
the Secretary determines that such increase is necessary to
adequately respond to the additional administrative needs to
respond to the COVID–19 public health emergency declared
under section 319 of the Public Health Service Act (42 U.S.C.
247d).
42 USC 1320d–2 SEC. 3224. GUIDANCE ON PROTECTED HEALTH INFORMATION.
note.
Deadline. Not later than 180 days after the date of enactment of this
Act, the Secretary of Health and Human Services shall issue guid-
ance on the sharing of patients’ protected health information pursu-
ant to section 160.103 of title 45, Code of Federal Regulations
(or any successor regulations) during the public health emergency
declared by the Secretary of Health and Human Services under
section 319 of the Public Health Service Act (42 U.S.C. 247d)
with respect to COVID–19, during the emergency involving Federal
primary responsibility determined to exist by the President under
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section 501(b) of the Robert T. Stafford Disaster Relief and Emer-
gency Assistance Act (42 U.S.C. 5191(b)) with respect to COVID–
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 381
19, and during the national emergency declared by the President
under the National Emergencies Act (50 U.S.C. 1601 et seq.) with
respect to COVID–19. Such guidance shall include information on
compliance with the regulations promulgated pursuant to section
264(c) of the Health Insurance Portability and Accountability Act
of 1996 (42 U.S.C. 1320d–2 note) and applicable policies, including
such policies that may come into effect during such emergencies.
SEC. 3225. REAUTHORIZATION OF HEALTHY START PROGRAM.
Section 330H of the Public Health Service Act (42 U.S.C. 254c–
8) is amended—
(1) in subsection (a)—
(A) in paragraph (1), by striking ‘‘, during fiscal year
2001 and subsequent years,’’; and
(B) in paragraph (2), by inserting ‘‘or increasing above
the national average’’ after ‘‘areas with high’’;
(2) in subsection (b)—
(A) in paragraph (1), by striking ‘‘consumers of project
services, public health departments, hospitals, health cen-
ters under section 330’’ and inserting ‘‘participants and
former participants of project services, public health depart-
ments, hospitals, health centers under section 330, State
substance abuse agencies’’; and
(B) in paragraph (2)—
(i) in subparagraph (A), by striking ‘‘such as low
birthweight’’ and inserting ‘‘including poor birth out-
comes (such as low birthweight and preterm birth)
and social determinants of health’’;
(ii) by redesignating subparagraph (B) as subpara-
graph (C);
(iii) by inserting after subparagraph (A), the fol-
lowing:
‘‘(B) Communities with—
‘‘(i) high rates of infant mortality or poor perinatal
outcomes; or
‘‘(ii) high rates of infant mortality or poor perinatal
outcomes in specific subpopulations within the commu-
nity.’’; and
(iv) in subparagraph (C) (as so redesignated)—
(I) by redesignating clauses (i) and (ii) as
clauses (ii) and (iii), respectively;
(II) by inserting before clause (ii) (as so
redesignated) the following:
‘‘(i) collaboration with the local community in the
development of the project;’’;
(III) in clause (ii) (as so redesignated), by
striking ‘‘and’’ at the end;
(IV) in clause (iii) (as so redesignated), by
striking the period and inserting ‘‘; and’’; and
(V) by adding at the end the following:
‘‘(iv) the use and collection of data demonstrating Data.
the effectiveness of such program in decreasing infant
mortality rates and improving perinatal outcomes, as
applicable, or the process by which new applicants
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plan to collect this data.’’;
(3) in subsection (c)—
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134 STAT. 382 PUBLIC LAW 116–136—MAR. 27, 2020
(A) by striking ‘‘Recipients of grants’’ and inserting
the following:
‘‘(1) IN GENERAL.—Recipients of grants’’; and
(B) by adding at the end the following:
Coordination. ‘‘(2) OTHER PROGRAMS.—The Secretary shall ensure
coordination of the program carried out pursuant to this section
with other programs and activities related to the reduction
of the rate of infant mortality and improved perinatal and
infant health outcomes supported by the Department.’’;
(4) in subsection (e)—
(A) in paragraph (1), by striking ‘‘appropriated—’’ and
all that follows through the end and inserting ‘‘appropriated
$125,500,000 for each of fiscal years 2021 through 2025.’’;
and
Evaluations. (B) in paragraph (2)(B), by adding at the end the
following: ‘‘Evaluations may also include, to the extent
practicable, information related to—
‘‘(i) progress toward achieving any grant metrics
or outcomes related to reducing infant mortality rates,
improving perinatal outcomes, or reducing the dis-
parity in health status;
Recommenda- ‘‘(ii) recommendations on potential improvements
tions. that may assist with addressing gaps, as applicable
and appropriate; and
‘‘(iii) the extent to which the grantee coordinated
with the community in which the grantee is located
in the development of the project and delivery of serv-
ices, including with respect to technical assistance and
mentorship programs.’’; and
(5) by adding at the end the following:
‘‘(f) GAO REPORT.—
Evaluation. ‘‘(1) IN GENERAL.—Not later than 4 years after the date
of the enactment of this subsection, the Comptroller General
of the United States shall conduct an independent evaluation,
and submit to the appropriate Committees of Congress a report,
concerning the Healthy Start program under this section.
‘‘(2) EVALUATION.—In conducting the evaluation under
paragraph (1), the Comptroller General shall consider, as
applicable and appropriate, information from the evaluations
under subsection (e)(2)(B).
Review. ‘‘(3) REPORT.—The report described in paragraph (1) shall
Assessments. review, assess, and provide recommendations, as appropriate,
Recommenda-
tions. on the following:
‘‘(A) The allocation of Healthy Start program grants
by the Health Resources and Services Administration,
including considerations made by such Administration
regarding disparities in infant mortality or perinatal out-
comes among urban and rural areas in making such
awards.
‘‘(B) Trends in the progress made toward meeting the
evaluation criteria pursuant to subsection (e)(2)(B),
including programs which decrease infant mortality rates
and improve perinatal outcomes, programs that have not
decreased infant mortality rates or improved perinatal out-
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comes, and programs that have made an impact on dispari-
ties in infant mortality or perinatal outcomes.
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 383
‘‘(C) The ability of grantees to improve health outcomes
for project participants, promote the awareness of the
Healthy Start program services, incorporate and promote
family participation, facilitate coordination with the
community in which the grantee is located, and increase
grantee accountability through quality improvement,
performance monitoring, evaluation, and the effect such
metrics may have toward decreasing the rate of infant
mortality and improving perinatal outcomes.
‘‘(D) The extent to which such Federal programs are
coordinated across agencies and the identification of
opportunities for improved coordination in such Federal
programs and activities.’’.
SEC. 3226. IMPORTANCE OF THE BLOOD SUPPLY. 42 USC 247d
note.
(a) IN GENERAL.—The Secretary of Health and Human Services
(referred to in this section as the ‘‘Secretary’’) shall carry out a
national campaign to improve awareness of, and support outreach
to the public and health care providers about the importance and
safety of blood donation and the need for donations for the blood
supply during the public health emergency declared by the Sec-
retary under section 319 of the Public Health Service Act (42
U.S.C. 247d) with respect to COVID–19.
(b) AWARENESS CAMPAIGN.—In carrying out subsection (a), the Contracts.
Secretary may enter into contracts with one or more public or
private nonprofit entities, to establish a national blood donation
awareness campaign that may include television, radio, internet,
and newspaper public service announcements, and other activities
to provide for public and professional awareness and education.
(c) CONSULTATION.—In carrying out subsection (a), the Sec-
retary shall consult with the Commissioner of Food and Drugs,
the Assistant Secretary for Health, the Director of the Centers
for Disease Control and Prevention, the Director of the National
Institutes of Health, and the heads of other relevant Federal agen-
cies, and relevant accrediting bodies and representative organiza-
tions.
(d) REPORT TO CONGRESS.—Not later than 2 years after the
date of enactment of this Act, the Secretary shall submit to the
Committee on Health, Education, Labor, and Pensions of the Senate
and the Committee on Energy and Commerce of the House of
Representatives, a report that shall include—
(1) a description of the activities carried out under sub-
section (a);
(2) a description of trends in blood supply donations; and
(3) an evaluation of the impact of the public awareness Evaluation.
campaign, including any geographic or population variations.
PART III—INNOVATION
SEC. 3301. REMOVING THE CAP ON OTA DURING PUBLIC HEALTH
EMERGENCIES.
Section 319L(c)(5)(A) of the Public Health Service Act (42 U.S.C.
247d–7e(c)(5)(A)) is amended—
(1) by redesignating clause (iii) as clause (iv); and
(2) by inserting after clause (ii) the following:
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‘‘(iii) AUTHORITY DURING A PUBLIC HEALTH EMER-
GENCY.—
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134 STAT. 384 PUBLIC LAW 116–136—MAR. 27, 2020
Procedures. ‘‘(I) IN GENERAL.—Notwithstanding clause (ii),
the Secretary, shall, to the maximum extent prac-
ticable, use competitive procedures when entering
into transactions to carry out projects under this
subsection for purposes of a public health emer-
gency declared by the Secretary under section 319.
Any such transactions entered into during such
public health emergency shall not be terminated
solely due to the expiration of such public health
emergency, if such public health emergency ends
before the completion of the terms of such agree-
ment.
‘‘(II) REPORT.—After the expiration of the
public health emergency declared by the Secretary
under section 319, the Secretary shall provide a
report to the Committee on Health, Education,
Labor, and Pensions of the Senate and the Com-
mittee on Energy and Commerce of the House
of Representatives regarding the use of any funds
pursuant to the authority under subclause (I),
including any outcomes, benefits, and risks associ-
ated with the use of such funds, and a description
of the reasons for the use of such authority for
the project or projects.’’.
SEC. 3302. PRIORITY ZOONOTIC ANIMAL DRUGS.
Chapter V of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 351 et seq.) is amended by inserting after section 512 the
following:
21 USC 360b–1. ‘‘SEC. 512A. PRIORITY ZOONOTIC ANIMAL DRUGS.
‘‘(a) IN GENERAL.—The Secretary shall, at the request of the
sponsor intending to submit an application for approval of a new
animal drug under section 512(b)(1) or an application for conditional
approval of a new animal drug under section 571, expedite the
development and review of such new animal drug if preliminary
clinical evidence indicates that the new animal drug, alone or
in combination with 1 or more other animal drugs, has the potential
to prevent or treat a zoonotic disease in animals, including a vector
borne-disease, that has the potential to cause serious adverse health
consequences for, or serious or life-threatening diseases in, humans.
‘‘(b) REQUEST FOR DESIGNATION.—The sponsor of a new animal
drug may request the Secretary to designate a new animal drug
described in subsection (a) as a priority zoonotic animal drug.
A request for the designation may be made concurrently with,
or at any time after, the opening of an investigational new animal
drug file under section 512(j) or the filing of an application under
section 512(b)(1) or 571.
‘‘(c) DESIGNATION.—
Deadline. ‘‘(1) IN GENERAL.—Not later than 60 calendar days after
Determination. the receipt of a request under subsection (b), the Secretary
shall determine whether the new animal drug that is the sub-
ject of the request meets the criteria described in subsection
(a). If the Secretary determines that the new animal drug
meets the criteria, the Secretary shall designate the new animal
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drug as a priority zoonotic animal drug and shall take such
actions as are appropriate to expedite the development and
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 385
review of the application for approval or conditional approval
of such new animal drug.
‘‘(2) ACTIONS.—The actions to expedite the development
and review of an application under paragraph (1) may include,
as appropriate—
‘‘(A) taking steps to ensure that the design of clinical
trials is as efficient as practicable, when scientifically
appropriate, such as by utilizing novel trial designs or
drug development tools (including biomarkers) that may
reduce the number of animals needed for studies;
‘‘(B) providing timely advice to, and interactive commu-
nication with, the sponsor (which may include meetings
with the sponsor and review team) regarding the develop-
ment of the new animal drug to ensure that the develop-
ment program to gather the nonclinical and clinical data
necessary for approval is as efficient as practicable;
‘‘(C) involving senior managers and review staff with
experience in zoonotic or vector-borne disease to facilitate
collaborative, cross-disciplinary review, including, as appro-
priate, across agency centers; and
‘‘(D) implementing additional administrative or process
enhancements, as necessary, to facilitate an efficient review
and development program.’’.
PART IV—HEALTH CARE WORKFORCE
SEC. 3401. REAUTHORIZATION OF HEALTH PROFESSIONS WORKFORCE
PROGRAMS.
Title VII of the Public Health Service Act (42 U.S.C. 292
et seq.) is amended—
(1) in section 736 (42 U.S.C. 293), by striking subsection
(i) and inserting the following:
‘‘(i) AUTHORIZATION OF APPROPRIATIONS.—To carry out this sec-
tion, there is authorized to be appropriated $23,711,000 for each
of fiscal years 2021 through 2025.’’;
(2) in section 740 (42 U.S.C. 293d)—
(A) in subsection (a), by striking ‘‘$51,000,000 for fiscal
year 2010, and such sums as may be necessary for each
of the fiscal years 2011 through 2014’’ and inserting
‘‘$51,470,000 for each of fiscal years 2021 through 2025’’;
(B) in subsection (b), by striking ‘‘$5,000,000 for each
of the fiscal years 2010 through 2014’’ and inserting
‘‘$1,190,000 for each of fiscal years 2021 through 2025’’;
(C) in subsection (c), by striking ‘‘$60,000,000 for fiscal
year 2010 and such sums as may be necessary for each
of the fiscal years 2011 through 2014’’ and inserting
‘‘$15,000,000 for each of fiscal years 2021 through 2025’’;
and
(D) in subsection (d), by striking ‘‘Not Later than 6
months after the date of enactment of this part, the Sec-
retary shall prepare and submit to the appropriate commit-
tees of Congress’’ and inserting: ‘‘Not later than September
30, 2025, and every five years thereafter, the Secretary
shall prepare and submit to the Committee on Health,
Education, Labor, and Pensions of the Senate, and the
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Committee on Energy and Commerce of the House of Rep-
resentatives,’’;
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134 STAT. 386 PUBLIC LAW 116–136—MAR. 27, 2020
(3) in section 747 (42 U.S.C. 293k)—
(A) in subsection (a)—
(i) in paragraph (1)(G), by striking ‘‘to plan,
develop, and operate a demonstration program that
provides training’’ and inserting: ‘‘to plan, develop, and
operate a program that identifies or develops innova-
tive models of providing care, and trains primary care
physicians on such models and’’; and
(ii) by adding at the end the following:
‘‘(3) PRIORITIES IN MAKING AWARDS.—In awarding grants
or contracts under paragraph (1), the Secretary may give pri-
ority to qualified applicants that train residents in rural areas,
including for Tribes or Tribal Organizations in such areas.’’;
(B) in subsection (b)(3)(E), by striking ‘‘substance-
related disorders’’ and inserting ‘‘substance use disorders’’;
and
(C) in subsection (c)(1), by striking ‘‘$125,000,000 for
fiscal year 2010, and such sums as may be necessary for
each of fiscal years 2011 through 2014’’ and inserting
‘‘$48,924,000 for each of fiscal years 2021 through 2025’’;
(4) in section 748 (42 U.S.C. 293k–2)—
(A) in subsection (c)(5), by striking ‘‘substance-related
disorders’’ and inserting ‘‘substance use disorders’’; and
(B) in subsection (f), by striking ‘‘$30,000,000 for fiscal
year 2010 and such sums as may be necessary for each
of fiscal years 2011 through 2015’’ and inserting
‘‘$28,531,000 for each of fiscal years 2021 through 2025’’;
(5) in section 749(d)(2) (42 U.S.C. 293l(d)(2)), by striking
‘‘Committee on Labor and Human Resources of the Senate,
and the Committee on Commerce of the House of Representa-
tives’’ and inserting ‘‘Committee on Health, Education, Labor,
and Pensions of the Senate, and the Committee on Energy
and Commerce of the House of Representatives’’;
(6) in section 751(j)(1) (42 U.S.C. 294a(j)(1)), by striking
‘‘$125,000,000 for each of the fiscal years 2010 through 2014’’
and inserting ‘‘$41,250,000 for each of fiscal years 2021 through
2025’’;
(7) in section 754(b)(1)(A) (42 U.S.C. 294d(b)(1)(A)), by
striking ‘‘new and innovative’’ and inserting ‘‘innovative or evi-
dence-based’’;
(8) in section 755(b)(1)(A) (42 U.S.C. 294e(b)(1)(A)), by
striking ‘‘the elderly’’ and inserting ‘‘geriatric populations or
for maternal and child health’’;
(9) in section 761(e) (42 U.S.C. 294n(e))—
(A) in paragraph (1)(A), by striking ‘‘$7,500,000 for
each of fiscal years 2010 through 2014’’ and inserting
‘‘$5,663,000 for each of fiscal years 2021 through 2025’’;
and
(B) in paragraph (2), by striking ‘‘subsection (a)’’ and
inserting ‘‘paragraph (1)’’;
(10) in section 762 (42 U.S.C. 294o)—
(A) in subsection (a)(1), by striking ‘‘Committee on
Labor and Human Resources’’ and inserting ‘‘Committee
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on Health, Education, Labor, and Pensions’’;
(B) in subsection (b)—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 387
(i) in paragraph (2), by striking ‘‘Health Care
Financing Administration’’ and inserting ‘‘Centers for
Medicare & Medicaid Services’’;
(ii) by redesignating paragraphs (4) through (6)
as paragraphs (5) through (7), respectively; and
(iii) by inserting after paragraph (3), the following:
‘‘(4) the Administrator of the Health Resources and Services
Administration;’’;
(C) by striking subsections (i), (j), and (k) and inserting
the following:
‘‘(i) REPORTS.—Not later than September 30, 2023, and not
less than every 5 years thereafter, the Council shall submit to
the Secretary, and to the Committee on Health, Education, Labor,
and Pensions of the Senate and the Committee on Energy and
Commerce of the House of Representatives, a report on the rec-
ommendations described in subsection (a).’’; and
(D) by redesignating subsection (l) as subsection (j);
(11) in section 766(b)(1) (42 U.S.C. 295a(b)(1)), by striking
‘‘that plans’’ and all that follows through the period and
inserting ‘‘that plans, develops, operates, and evaluates projects
to improve preventive medicine, health promotion and disease
prevention, or access to and quality of health care services
in rural or medically underserved communities.’’;
(12) in section 770(a) (42 U.S.C. 295e(a)), by striking
‘‘$43,000,000 for fiscal year 2011, and such sums as may be
necessary for each of the fiscal years 2012 through 2015’’ and
inserting ‘‘$17,000,000 for each of fiscal years 2021 through
2025’’; and
(13) in section 775(e) (42 U.S.C. 295f(e)), by striking
‘‘$30,000,000’’ and all that follows through the period and
inserting ‘‘such sums as may be necessary for each of fiscal
years 2021 through 2025.’’.
SEC. 3402. HEALTH WORKFORCE COORDINATION. 42 USC 292 note
prec.
(a) STRATEGIC PLAN.—
(1) IN GENERAL.—Not later than 1 year after the date Deadline.
of enactment of this Act, the Secretary of Health and Human Consultation.
Services (referred to in this Act as the ‘‘Secretary’’), in consulta-
tion with the Advisory Committee on Training in Primary
Care Medicine and Dentistry and the Advisory Council on
Graduate Medical Education, shall develop a comprehensive
and coordinated plan with respect to the health care workforce
development programs of the Department of Health and Human
Services, including education and training programs.
(2) REQUIREMENTS.—The plan under paragraph (1) shall—
(A) include performance measures to determine the
extent to which the programs described in paragraph (1)
are strengthening the Nation’s health care system;
(B) identify any gaps that exist between the outcomes
of programs described in paragraph (1) and projected health
care workforce needs identified in workforce projection
reports conducted by the Health Resources and Services
Administration;
(C) identify actions to address the gaps described in
subparagraph (B); and
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(D) identify barriers, if any, to implementing the
actions identified under subparagraph (C).
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134 STAT. 388 PUBLIC LAW 116–136—MAR. 27, 2020
(b) COORDINATION WITH OTHER AGENCIES.—The Secretary shall
coordinate with the heads of other Federal agencies and depart-
ments that fund or administer health care workforce development
programs, including education and training programs, to—
Evaluation. (1) evaluate the performance of such programs, including
the extent to which such programs are efficient and effective
and are meeting the nation’s health workforce needs; and
(2) identify opportunities to improve the quality and
consistency of the information collected to evaluate within and
across such programs, and to implement such improvements.
(c) REPORT.—Not later than 2 years after the date of enactment
of this Act, the Secretary shall submit to the Committee on Health,
Education, Labor, and Pensions of the Senate, and the Committee
on Energy and Commerce of the House of Representatives, a report
describing the plan developed under subsection (a) and actions
taken to implement such plan.
SEC. 3403. EDUCATION AND TRAINING RELATING TO GERIATRICS.
Section 753 of the Public Health Service Act (42 U.S.C. 294c)
is amended to read as follows:
‘‘SEC. 753. EDUCATION AND TRAINING RELATING TO GERIATRICS.
‘‘(a) GERIATRICS WORKFORCE ENHANCEMENT PROGRAM.—
Grants. ‘‘(1) IN GENERAL.—The Secretary shall award grants, con-
Contracts. tracts, or cooperative agreements under this subsection to enti-
ties described in paragraph (1), (3), or (4) of section 799B,
section 801(2), or section 865(d), or other health professions
schools or programs approved by the Secretary, for the
establishment or operation of Geriatrics Workforce Enhance-
ment Programs that meet the requirements of paragraph (2).
‘‘(2) REQUIREMENTS.—
‘‘(A) IN GENERAL.—A Geriatrics Workforce Enhance-
ment Program receiving an award under this section shall
support the training of health professionals in geriatrics,
including traineeships or fellowships. Such programs shall
emphasize, as appropriate, patient and family engagement,
integration of geriatrics with primary care and other appro-
priate specialties, and collaboration with community part-
ners to address gaps in health care for older adults.
‘‘(B) ACTIVITIES.—Activities conducted by a program
under this section may include the following:
‘‘(i) Clinical training on providing integrated geri-
atrics and primary care delivery services.
‘‘(ii) Interprofessional training to practitioners from
multiple disciplines and specialties, including training
on the provision of care to older adults.
‘‘(iii) Establishing or maintaining training-related
community-based programs for older adults and care-
givers to improve health outcomes for older adults.
‘‘(iv) Providing education on Alzheimer’s disease
and related dementias to families and caregivers of
older adults, direct care workers, and health profes-
sions students, faculty, and providers.
‘‘(3) DURATION.—Each grant, contract, or cooperative agree-
ment or contract awarded under paragraph (1) shall be for
a period not to exceed 5 years.
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‘‘(4) APPLICATIONS.—To be eligible to receive a grant, con-
tract, or cooperative agreement under paragraph (1), an entity
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 389
described in such paragraph shall submit to the Secretary
an application at such time, in such manner, and containing
such information as the Secretary may require.
‘‘(5) PROGRAM REQUIREMENTS.—
‘‘(A) IN GENERAL.—In awarding grants, contracts, and
cooperative agreements under paragraph (1), the Sec-
retary—
‘‘(i) shall give priority to programs that dem-
onstrate coordination with another Federal or State
program or another public or private entity;
‘‘(ii) shall give priority to applicants with programs
or activities that are expected to substantially benefit
rural or medically underserved populations of older
adults, or serve older adults in Indian Tribes or Tribal
organizations; and
‘‘(iii) may give priority to any program that—
‘‘(I) integrates geriatrics into primary care
practice;
‘‘(II) provides training to integrate geriatric
care into other specialties across care settings,
including practicing clinical specialists, health care
administrators, faculty without backgrounds in
geriatrics, and students from all health profes-
sions;
‘‘(III) emphasizes integration of geriatric care
into existing service delivery locations and care
across settings, including primary care clinics,
medical homes, Federally qualified health centers,
ambulatory care clinics, critical access hospitals,
emergency care, assisted living and nursing facili-
ties, and home- and community-based services,
which may include adult daycare;
‘‘(IV) supports the training and retraining of
faculty, primary care providers, other direct care
providers, and other appropriate professionals on
geriatrics;
‘‘(V) emphasizes education and engagement of
family caregivers on disease management and
strategies to meet the needs of caregivers of older
adults; or
‘‘(VI) proposes to conduct outreach to commu-
nities that have a shortage of geriatric workforce
professionals.
‘‘(B) SPECIAL CONSIDERATION.—In awarding grants,
contracts, and cooperative agreements under this section,
the Secretary shall give special consideration to entities
that provide services in areas with a shortage of geriatric
workforce professionals.
‘‘(6) PRIORITY.—The Secretary may provide awardees with
additional support for activities in areas of demonstrated need,
which may include education and training for home health
workers, family caregivers, and direct care workers on care
for older adults.
‘‘(7) REPORTING.—
‘‘(A) REPORTS FROM ENTITIES.—Each entity awarded
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a grant, contract, or cooperative agreement under this sec-
tion shall submit an annual report to the Secretary on
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134 STAT. 390 PUBLIC LAW 116–136—MAR. 27, 2020
the activities conducted under such grant, contract, or
cooperative agreement, which may include information on
the number of trainees, the number of professions and
disciplines, the number of partnerships with health care
delivery sites, the number of faculty and practicing profes-
sionals who participated in such programs, and other
information, as the Secretary may require.
Summary. ‘‘(B) REPORT TO CONGRESS.—Not later than 4 years
after the date of enactment of the Title VII Health Care
Workforce Reauthorization Act of 2019 and every 5 years
thereafter, the Secretary shall submit to the Committee
on Health, Education, Labor, and Pensions of the Senate
and the Committee on Energy and Commerce of the House
of Representatives a report that provides a summary of
the activities and outcomes associated with grants, con-
tracts, and cooperative agreements made under this sec-
tion. Such reports shall include—
‘‘(i) information on the number of trainees, faculty,
and professionals who participated in programs under
this section;
‘‘(ii) information on the impact of the program
conducted under this section on the health status of
older adults, including in areas with a shortage of
health professionals; and
‘‘(iii) information on outreach and education pro-
vided under this section to families and caregivers
of older adults.
Web posting. ‘‘(C) PUBLIC AVAILABILITY.—The Secretary shall make
reports submitted under paragraph (B) publically available
on the internet website of the Department of Health and
Human Services.
‘‘(b) GERIATRIC ACADEMIC CAREER AWARDS.—
‘‘(1) ESTABLISHMENT OF PROGRAM.—The Secretary shall,
as appropriate, establish or maintain a program to provide
geriatric academic career awards to eligible entities applying
on behalf of eligible individuals to promote the career develop-
ment of such individuals as academic geriatricians or other
academic geriatrics health professionals.
Definitions. ‘‘(2) ELIGIBILITY.—
‘‘(A) ELIGIBLE ENTITY.—For purposes of this subsection,
the term ‘eligible entity’ means—
‘‘(i) an entity described in paragraph (1), (3), or
(4) of section 799B or section 801(2); or
‘‘(ii) another accredited health professions school
or graduate program approved by the Secretary.
‘‘(B) ELIGIBLE INDIVIDUAL.—For purposes of this sub-
section, the term ‘eligible individual’ means an individual
who—
‘‘(i)(I) is board certified or board eligible in internal
medicine, family practice, psychiatry, or licensed den-
tistry, or has completed required training in a dis-
cipline and is employed in an accredited health profes-
sions school or graduate program that is approved
by the Secretary; or
‘‘(II) has completed an approved fellowship pro-
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gram in geriatrics, or has completed specialty training
in geriatrics as required by the discipline and any
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 391
additional geriatrics training as required by the Sec-
retary; and
‘‘(ii) has a junior, nontenured, faculty appointment
at an accredited health professions school or graduate
program in geriatrics or a geriatrics health profession.
‘‘(C) CLARIFICATION.—If an eligible individual is pro-
moted during the period of an award under this subsection
and thereby no longer meets the criteria of subparagraph
(B)(ii), the individual shall continue to be treated as an
eligible individual through the term of the award.
‘‘(3) APPLICATION REQUIREMENTS.—In order to receive an
award under paragraph (1), an eligible entity, on behalf of
an eligible individual, shall—
‘‘(A) submit to the Secretary an application, at such
time, in such manner, and containing such information
as the Secretary may require;
‘‘(B) provide, in such form and manner as the Secretary
may require, assurances that the eligible individual will
meet the service requirement described in paragraph (6);
and
‘‘(C) provide, in such form and manner as the Secretary
may require, assurances that the individual has a full-
time faculty appointment in a health professions institution
and documented commitment from such eligible entity that
the individual will spend 75 percent of the individual’s
time that is supported by the award on teaching and devel-
oping skills in interdisciplinary education in geriatrics.
‘‘(4) EQUITABLE DISTRIBUTION.—In making awards under
this subsection, the Secretary shall seek to ensure geographical
distribution among award recipients, including among rural
or medically underserved areas of the United States.
‘‘(5) AMOUNT AND DURATION.—
‘‘(A) AMOUNT.—The amount of an award under this
subsection shall be at least $75,000 for fiscal year 2021,
adjusted for subsequent years in accordance with the con-
sumer price index. The Secretary shall determine the Determination.
amount of an award under this subsection for individuals
who are not physicians.
‘‘(B) DURATION.—The Secretary shall make awards
under paragraph (1) for a period not to exceed 5 years.
‘‘(6) SERVICE REQUIREMENT.—An individual who receives
an award under this subsection shall provide training in clinical
geriatrics, including the training of interprofessional teams of
health care professionals. The provision of such training shall
constitute at least 75 percent of the obligations of such indi-
vidual under the award.
‘‘(c) NONAPPLICABILITY OF PROVISION.—Notwithstanding any
other provision of this title, section 791(a) shall not apply to awards
made under this section.
‘‘(d) AUTHORIZATION OF APPROPRIATIONS.—There is authorized
to be appropriated $40,737,000 for each of fiscal years 2021 through
2025 for purposes of carrying out this section.’’.
SEC. 3404. NURSING WORKFORCE DEVELOPMENT.
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(a) IN GENERAL.—Title VIII of the Public Health Service Act
(42 U.S.C. 296 et seq.) is amended—
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134 STAT. 392 PUBLIC LAW 116–136—MAR. 27, 2020
(1) in section 801 (42 U.S.C. 296), by adding at the end
the following:
Definition. ‘‘(18) NURSE MANAGED HEALTH CLINIC.—The term ‘nurse
managed health clinic’ means a nurse-practice arrangement,
managed by advanced practice nurses, that provides primary
care or wellness services to underserved or vulnerable popu-
lations and that is associated with a school, college, university
or department of nursing, federally qualified health center,
or independent nonprofit health or social services agency.’’;
(2) in section 802(c) (42 U.S.C. 296a(c)), by inserting ‘‘,
and how such project aligns with the goals in section 806(a)’’
before the period in the second sentence;
(3) in section 803(b) (42 U.S.C. 296b(b)), by adding at
the end the following: ‘‘Such Federal funds are intended to
supplement, not supplant, existing non-Federal expenditures
for such activities.’’;
(4) in section 806 (42 U.S.C. 296e)—
(A) in subsection (a), by striking ‘‘as needed to’’ and
all that follows and inserting the following: ‘‘as needed
to address national nursing needs, including—
‘‘(1) addressing challenges, including through supporting
training and education of nursing students, related to the dis-
tribution of the nursing workforce and existing or projected
nursing workforce shortages in geographic areas that have
been identified as having, or that are projected to have, a
nursing shortage;
‘‘(2) increasing access to and the quality of health care
services, including by supporting the training of professional
registered nurses, advanced practice registered nurses, and
advanced education nurses within community based settings
and in a variety of health delivery system settings; or
‘‘(3) addressing the strategic goals and priorities identified
by the Secretary and that are in accordance with this title.
Contracts. Contracts may be entered into under this title with public or private
Determination. entities as determined necessary by the Secretary.’’;
(B) in subsection (b)(2), by striking ‘‘a demonstration’’
and all that follows and inserting the following: ‘‘the
reporting of data and information demonstrating that satis-
factory progress has been made by the program or project
in meeting the performance outcome standards (as
described in section 802) of such program or project.’’;
(C) in subsection (e)(2), by inserting ‘‘, and have rel-
evant expertise and experience’’ before the period at the
end of the first sentence; and
(D) by adding at the end the following:
‘‘(i) BIENNIAL REPORT ON NURSING WORKFORCE PROGRAM
Assessment. IMPROVEMENTS.—Not later than September 30, 2020, and biennially
thereafter, the Secretary shall submit to the Committee on Health,
Education, Labor, and Pensions of the Senate and the Committee
on Energy and Commerce of the House of Representatives, a report
that contains an assessment of the programs and activities of the
Department of Health and Human Services related to enhancing
the nursing workforce, including the extent to which programs
and activities under this title meet the identified goals and perform-
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ance measures developed for the respective programs and activities,
and the extent to which the Department coordinates with other
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 393
Federal departments regarding programs designed to improve the
nursing workforce.’’;
(5) in section 811 (42 U.S.C. 296j)—
(A) in subsection (b)—
(i) by striking ‘‘Master’s’’ and inserting ‘‘graduate’’;
and
(ii) by inserting ‘‘clinical nurse leaders,’’ after
‘‘nurse administrators,’’;
(B) by redesignating subsections (f) and (g) as sub-
sections (g) and (h), respectively; and
(C) by inserting after subsection (e), the following:
‘‘(f) AUTHORIZED CLINICAL NURSE SPECIALIST PROGRAMS.—Clin-
ical nurse specialist programs eligible for support under this section
are education programs that—
‘‘(1) provide registered nurses with full-time clinical nurse
specialist education; and
‘‘(2) have as their objective the education of clinical nurse
specialists who will, upon completion of such a program, be
qualified to effectively provide care through the wellness and
illness continuum to inpatients and outpatients experiencing
acute and chronic illness.’’; and
(6) in section 831 (42 U.S.C. 296p)—
(A) in the section heading, by striking ‘‘AND QUALITY
GRANTS’’ and inserting ‘‘QUALITY, AND RETENTION
GRANTS’’;
(B) in subsection (b)(2), by striking ‘‘other high-risk
groups such as the elderly, individuals with HIV/AIDS,
substance abusers, the homeless, and victims’’ and
inserting ‘‘high risk groups, such as the elderly, individuals
with HIV/AIDS, individuals with mental health or sub-
stance use disorders, individuals who are homeless, and
survivors’’;
(C) in subsection (c)(1)—
(i) in subparagraph (A)—
(I) by striking ‘‘advancement for nursing per-
sonnel’’ and inserting the following: ‘‘advancement
for—
‘‘(i) nursing’’;
(II) by striking ‘‘professional nurses, advanced
education nurses, licensed practical nurses, cer-
tified nurse assistants, and home health aides’’
and inserting ‘‘professional registered nurses,
advanced practice registered nurses, and nurses
with graduate nursing education’’; and
(III) by adding at the end the following:
‘‘(ii) individuals including licensed practical nurses,
licensed vocational nurses, certified nurse assistants,
home health aides, diploma degree or associate degree
nurses, and other health professionals, such as health
aides or community health practitioners certified under
the Community Health Aide Program of the Indian
Health Service, to become registered nurses with bacca-
laureate degrees or nurses with graduate nursing edu-
cation;’’;
(ii) in subparagraph (B), by striking the period
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and inserting ‘‘; and’’; and
(iii) by adding at the end the following:
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134 STAT. 394 PUBLIC LAW 116–136—MAR. 27, 2020
‘‘(C) developing and implementing internships, accred-
ited fellowships, and accredited residency programs in
collaboration with one or more accredited schools of
nursing, to encourage the mentoring and development of
specialties.’’;
(D) by striking subsections (e) and (h);
(E) by redesignating subsections (f) and (g), as sub-
sections (e) and (f), respectively;
(F) in subsection (e) (as so redesignated), by striking
‘‘The Secretary shall submit to the Congress before the
end of each fiscal year’’ and inserting ‘‘As part of the
report on nursing workforce programs described in section
806(i), the Secretary shall include’’; and
(G) in subsection (f) (as so redesignated), by striking
‘‘a school of nursing, as defined in section 801(2),,’’ and
inserting ‘‘an accredited school of nursing, as defined in
section 801(2), a health care facility, including federally
qualified health centers or nurse-managed health clinics,
or a partnership of such a school and facility’’;
(7) by striking section 831A (42 U.S.C. 296p–1);
(8) in section 846 (42 U.S.C. 297n)—
(A) by striking the last sentence of subsection (a);
(B) in subsection (b)(1), by striking ‘‘he began such
practice’’ and inserting ‘‘the individual began such practice’’;
and
(C) in subsection (i), by striking ‘‘FUNDING’’ in the
subsection heading and all that follows through ‘‘paragraph
(1)’’ in paragraph (2), and inserting the following: ‘‘ALLOCA-
TIONS.—Of the amounts appropriated under section
871(b),’’;
(9) in section 846A (42 U.S.C. 247n–1), by striking sub-
section (f);
(10) in section 847 (42 U.S.C. 297o), by striking subsection
(g);
(11) in section 851 (42 U.S.C. 297t)—
(A) in subsection (b)(1)(A)(iv), by striking ‘‘and nurse
anesthetists’’ and inserting ‘‘nurse anesthetists, and clinical
nurse specialists’’;
(B) in subsection (d)(3)—
(i) by striking ‘‘3 years after the date of enactment
of this section’’ and inserting ‘‘2 years after the date
of enactment of the Title VIII Nursing Reauthorization
Act’’;
(ii) by striking ‘‘Labor and Human Resources’’ and
inserting ‘‘Health, Education, Labor, and Pensions’’;
and
(iii) by inserting ‘‘Energy and’’ before ‘‘Commerce’’;
and
(C) in subsection (g), by striking ‘‘under this title’’
and inserting ‘‘for carrying out parts B, C, and D’’;
(12) by striking sections 861 and 862 (42 U.S.C. 297w
and 297x); and
(13) in section 871 (42 U.S.C. 298d)—
(A) by striking ‘‘For the purpose of’’ and inserting the
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following:
‘‘(a) IN GENERAL.—For the purpose of’’;
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 395
(B) by striking ‘‘$338,000,000 for fiscal year 2010, and
such sums as may be necessary for each of the fiscal
years 2011 through 2016’’ and inserting ‘‘$137,837,000 for
each of fiscal years 2021 through 2025’’; and
(C) by adding at the end the following:
‘‘(b) PART E.—For the purpose of carrying out part E, there
are authorized to be appropriated $117,135,000 for each of the
fiscal years 2021 through 2025.’’.
(b) EVALUATION AND REPORT ON NURSE LOAN REPAYMENT PRO-
GRAMS.—
(1) EVALUATION.—The Comptroller General shall conduct
an evaluation of the nurse loan repayment programs adminis-
tered by the Health Resources and Services Administration.
Such evaluation shall include—
(A) the manner in which payments are made under
such programs;
(B) the existing oversight functions necessary to ensure
the proper use of such programs, including payments made
as part of such programs;
(C) the identification of gaps, if any, in oversight func-
tions; and
(D) information on the number of nurses assigned to
facilities pursuant to such programs, including the type
of facility to which nurses are assigned and the impact
of modifying the eligibility requirements for programs
under section 846 of the Public Health Service Act (42
U.S.C. 297n), such as the impact on entities to which
nurses had previously been assigned prior to fiscal year
2019 (such as federally qualified health centers and facili-
ties affiliated with the Indian Health Service).
(2) REPORT.—Not later than 18 months after the enactment Recommenda-
of this Act, the Comptroller General shall submit to the Com- tions.
mittee on Health, Education, Labor, and Pensions of the Senate
and the Committee on Energy and Commerce of the House
of Representatives, a report on the evaluation under paragraph
(1), which may include recommendations to improve relevant
nursing workforce loan repayment programs.
Subtitle B—Education Provisions COVID–19
Pandemic
Education Relief
SEC. 3501. SHORT TITLE. Act of 2020.
20 USC 1001
This subtitle may be cited as the ‘‘COVID–19 Pandemic Edu- note.
cation Relief Act of 2020’’.
SEC. 3502. DEFINITIONS. 20 USC 1001
note.
(a) DEFINITIONS.—In this subtitle:
(1) CORONAVIRUS.—The term ‘‘coronavirus’’ has the
meaning given the term in section 506 of the Coronavirus
Preparedness and Response Supplemental Appropriations Act,
2020 (Public Law 116–123).
(2) FOREIGN INSTITUTION.—The term ‘‘foreign institution’’
means an institution of higher education located outside the
United States that is described in paragraphs (1)(C) and (2)
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of section 102(a) of the Higher Education Act of 1965 (20
U.S.C. 1002(a)).
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134 STAT. 396 PUBLIC LAW 116–136—MAR. 27, 2020
(3) INSTITUTION OF HIGHER EDUCATION.—The term ‘‘institu-
tion of higher education’’ has the meaning of the term under
section 102 of the Higher Education Act of 1965 (20 U.S.C.
1002).
(4) QUALIFYING EMERGENCY.—The term ‘‘qualifying emer-
gency’’ means—
(A) a public health emergency related to the
coronavirus declared by the Secretary of Health and
Human Services pursuant to section 319 of the Public
Health Service Act (42 U.S.C. 247d);
(B) an event related to the coronavirus for which the
President declared a major disaster or an emergency under
section 401 or 501, respectively, of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act (42 U.S.C.
5170 and 5191); or
(C) a national emergency related to the coronavirus
declared by the President under section 201 of the National
Emergencies Act (50 U.S.C. 1601 et seq.).
(5) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Education.
20 USC 1001 SEC. 3503. CAMPUS-BASED AID WAIVERS.
note.
(a) WAIVER OF NON-FEDERAL SHARE REQUIREMENT.—Notwith-
standing sections 413C(a)(2) and 443(b)(5) of the Higher Education
Act of 1965 (20 U.S.C. 1070b–2(a)(2) and 1087–53(b)(5)), with
respect to funds made available for award years 2019–2020 and
2020–2021, the Secretary shall waive the requirement that a partici-
pating institution of higher education provide a non-Federal share
to match Federal funds provided to the institution for the programs
authorized pursuant to subpart 3 of part A and part C of title
IV of the Higher Education Act of 1965 (20 U.S.C. 1070b et seq.
and 1087–51 et seq.) for all awards made under such programs
during such award years, except nothing in this subsection shall
affect the non-Federal share requirement under section 443(c)(3)
that applies to private for-profit organizations.
(b) AUTHORITY TO REALLOCATE.—Notwithstanding sections
413D, 442, and 488 of the Higher Education Act of 1965 (20 U.S.C.
1070b–3, 1087–52, and 1095), during a period of a qualifying emer-
gency, an institution may transfer up to 100 percent of the institu-
tion’s unexpended allotment under section 442 of such Act to the
institution’s allotment under section 413D of such Act, but may
not transfer any funds from the institution’s unexpended allotment
under section 413D of such Act to the institution’s allotment under
section 442 of such Act.
20 USC 1001 SEC. 3504. USE OF SUPPLEMENTAL EDUCATIONAL OPPORTUNITY
note. GRANTS FOR EMERGENCY AID.
(a) IN GENERAL.—Notwithstanding section 413B of the Higher
Education Act of 1965 (20 U.S.C. 1070b–1), an institution of higher
education may reserve any amount of an institution’s allocation
under subpart 3 of part A of title IV of the Higher Education
Act of 1965 (20 U.S.C. 1070b et seq.) for a fiscal year to award,
in such fiscal year, emergency financial aid grants to assist under-
graduate or graduate students for unexpected expenses and unmet
financial need as the result of a qualifying emergency.
(b) DETERMINATIONS.—In determining eligibility for and
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awarding emergency financial aid grants under this section, an
institution of higher education may—
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 397
(1) waive the amount of need calculation under section
471 of the Higher Education Act of 1965 (20 U.S.C. 1087kk);
(2) allow for a student affected by a qualifying emergency
to receive funds in an amount that is not more than the
maximum Federal Pell Grant for the applicable award year;
and
(3) utilize a contract with a scholarship-granting organiza-
tion designated for the sole purpose of accepting applications
from or disbursing funds to students enrolled in the institution
of higher education, if such scholarship-granting organization
disburses the full allocated amount provided to the institution
of higher education to the recipients.
(c) SPECIAL RULE.—Any emergency financial aid grants to stu-
dents under this section shall not be treated as other financial
assistance for the purposes of section 471 of the Higher Education
Act of 1965 (20 U.S.C. 1087kk).
SEC. 3505. FEDERAL WORK-STUDY DURING A QUALIFYING EMER- 20 USC 1001
GENCY. note.
(a) IN GENERAL.—In the event of a qualifying emergency, an Time period.
institution of higher education participating in the program under
part C of title IV of the Higher Education Act of 1965 (20 U.S.C.
1087–51 et seq.) may make payments under such part to affected
work-study students, for the period of time (not to exceed one
academic year) in which affected students were unable to fulfill
the students’ work-study obligation for all or part of such academic
year due to such qualifying emergency, as follows:
(1) Payments may be made under such part to affected
work-study students in an amount equal to or less than the
amount of wages such students would have been paid under
such part had the students been able to complete the work
obligation necessary to receive work study funds, as a one
time grant or as multiple payments.
(2) Payments shall not be made to any student who was
not eligible for work study or was not completing the work
obligation necessary to receive work study funds under such
part prior to the occurrence of the qualifying emergency.
(3) Any payments made to affected work-study students
under this subsection shall meet the matching requirements
of section 443 of the Higher Education Act of 1965 (20 U.S.C.
1087–53), unless such matching requirements are waived by
the Secretary.
(b) DEFINITION OF AFFECTED WORK-STUDY STUDENT.—In this
section, the term ‘‘affected work-study student’’ means a student
enrolled at an eligible institution participating in the program under
part C of title IV of the Higher Education Act of 1965 (20 U.S.C.
1087–51 et seq.) who—
(1) received a work-study award under section 443 of the
Higher Education Act of 1965 (20 U.S.C. 1087–53) for the
academic year during which a qualifying emergency occurred;
(2) earned Federal work-study wages from such eligible
institution for such academic year; and
(3) was prevented from fulfilling the student’s work-study
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obligation for all or part of such academic year due to such
qualifying emergency.
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134 STAT. 398 PUBLIC LAW 116–136—MAR. 27, 2020
20 USC 1001 SEC. 3506. ADJUSTMENT OF SUBSIDIZED LOAN USAGE LIMITS.
note.
Notwithstanding section 455(q)(3) of the Higher Education Act
of 1965 (20 U.S.C. 1087e(q)(3)), the Secretary shall exclude from
a student’s period of enrollment for purposes of loans made under
part D of title IV of the Higher Education Act of 1965 (20 U.S.C.
1087a et seq.) any semester (or the equivalent) that the student
does not complete due to a qualifying emergency, if the Secretary
is able to administer such policy in a manner that limits complexity
and the burden on the student.
20 USC 1001 SEC. 3507. EXCLUSION FROM FEDERAL PELL GRANT DURATION LIMIT.
note.
The Secretary shall exclude from a student’s Federal Pell Grant
duration limit under section 401(c)(5) of the Higher Education Act
of 1965 (2 U.S.C. 1070a(c)(5)) any semester (or the equivalent)
that the student does not complete due to a qualifying emergency
if the Secretary is able to administer such policy in a manner
that limits complexity and the burden on the student.
20 USC 1001 SEC. 3508. INSTITUTIONAL REFUNDS AND FEDERAL STUDENT LOAN
note. FLEXIBILITY.
(a) INSTITUTIONAL WAIVER.—
(1) IN GENERAL.—The Secretary shall waive the institu-
tional requirement under section 484B of the Higher Education
Act of 1965 (20 U.S.C. 1091b) with respect to the amount
of grant or loan assistance (other than assistance received
under part C of title IV of such Act) to be returned under
such section if a recipient of assistance under title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070 et seq.) with-
draws from the institution of higher education during the pay-
ment period or period of enrollment as a result of a qualifying
emergency.
Requirements. (2) WAIVERS.—The Secretary shall require each institution
using a waiver relating to the withdrawal of recipients under
this subsection to report the number of such recipients, the
amount of grant or loan assistance (other than assistance
received under part C of title IV of such Act) associated with
each such recipient, and the total amount of grant or loan
assistance (other than assistance received under part C of
title IV of such Act) for which each institution has not returned
assistance under title IV to the Secretary.
(b) STUDENT WAIVER.—The Secretary shall waive the amounts
that students are required to return under section 484B of the
Higher Education Act of 1965 (20 U.S.C. 1091b) with respect to
Federal Pell Grants or other grant assistance if the withdrawals
on which the returns are based, are withdrawals by students who
withdrew from the institution of higher education as a result of
a qualifying emergency.
(c) CANCELING LOAN OBLIGATION.—Notwithstanding any other
provision of the Higher Education Act of 1965 (20 U.S.C. 1001
et seq.), the Secretary shall cancel the borrower’s obligation to
repay the entire portion of a loan made under part D of title
IV of such Act (20 U.S.C. 1087a et seq.) associated with a payment
period for a recipient of such loan who withdraws from the institu-
tion of higher education during the payment period as a result
of a qualifying emergency.
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(d) APPROVED LEAVE OF ABSENCE.—Notwithstanding any other
provision of the Higher Education Act of 1965 (20 U.S.C. 1001
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 399
et seq.), for purposes of receiving assistance under title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070 et seq.), an institution
of higher education may, as a result of a qualifying emergency,
provide a student with an approved leave of absence that does
not require the student to return at the same point in the academic
program that the student began the leave of absence if the student
returns within the same semester (or the equivalent).
SEC. 3509. SATISFACTORY ACADEMIC PROGRESS. 20 USC 1001
note.
Notwithstanding section 484 of the Higher Education Act of
1965 (20 U.S.C. 1091), in determining whether a student is
maintaining satisfactory academic progress for purposes of title
IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.),
an institution of higher education may, as a result of a qualifying
emergency, exclude from the quantitative component of the calcula-
tion any attempted credits that were not completed by such student
without requiring an appeal by such student.
SEC. 3510. CONTINUING EDUCATION AT AFFECTED FOREIGN INSTITU- 20 USC 1001
TIONS. note.
(a) IN GENERAL.—Notwithstanding section 481(b) of the Higher
Education Act of 1965 (20 U.S.C. 1088(b)), with respect to a foreign
institution, in the case of a public health emergency, major disaster
or emergency, or national emergency declared by the applicable
government authorities in the country in which the foreign institu-
tion is located, the Secretary may permit any part of an otherwise
eligible program to be offered via distance education for the duration
of such emergency or disaster and the following payment period
for purposes of title IV of the Higher Education Act of 1965 (20
U.S.C. 1070 et seq.).
(b) ELIGIBILITY.—An otherwise eligible program that is offered Time periods.
in whole or in part through distance education by a foreign institu-
tion between March 1, 2020, and the date of enactment of this
Act shall be deemed eligible for the purposes of part D of title
IV of the Higher Education Act of 1965 (20 U.S.C. 1087a et seq.)
for the duration of the qualifying emergency and the following
payment period for purposes of title IV of the Higher Education
Act of 1965 (20 U.S.C. 1070 et seq.). An institution of higher Reports.
education that uses the authority provided in the previous sentence Deadlines.
shall report such use to the Secretary—
(1) for the 2019–2020 award year, not later than June
30, 2020; and
(2) for an award year subsequent to the 2019–2020 award
year, not later than 30 days after such use.
(c) REPORT.—Not later than 180 days after the date of enact-
ment of this Act, and every 180 days thereafter for the duration
of the qualifying emergency and the following payment period,
the Secretary shall submit to the authorizing committees (as defined
in section 103 of the Higher Education Act of 1965 (20 U.S.C.
1003)) a report that identifies each foreign institution that carried
out a distance education program authorized under this section.
(d) WRITTEN ARRANGEMENTS.—
(1) IN GENERAL.—Notwithstanding section 102 of the
Higher Education Act of 1965 (20 U.S.C. 1002), for the duration
of a qualifying emergency and the following payment period,
the Secretary may allow a foreign institution to enter into
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a written arrangement with an institution of higher education
located in the United States that participates in the Federal
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134 STAT. 400 PUBLIC LAW 116–136—MAR. 27, 2020
Direct Loan Program under part D of title IV of the Higher
Education Act of 1965 (20 U.S.C. 1087a et seq.) for the purpose
of allowing a student of the foreign institution who is a borrower
of a loan made under such part to take courses from the
institution of higher education located in the United States.
(2) FORM OF ARRANGEMENTS.—
(A) PUBLIC OR OTHER NONPROFIT INSTITUTIONS.—A for-
eign institution that is a public or other nonprofit institu-
tion may enter into a written arrangement under sub-
section (a) only with an institution of higher education
described in section 101 of such Act (20 U.S.C. 1001).
(B) OTHER INSTITUTIONS.—A foreign institution that
is a graduate medical school, nursing school, or a veterinary
school and that is not a public or other nonprofit institution
may enter into a written arrangement under subsection
(a) with an institution of higher education described in
section 101 or section 102 of such Act (20 U.S.C. 1001
and 1002).
Deadlines. (3) REPORT ON USE.—An institution of higher education
that uses the authority described in paragraph (2) shall report
such use to the Secretary—
(A) for the 2019–2020 award year, not later than June
30, 2020; and
(B) for an award year subsequent to the 2019–2020
award year, not later than 30 days after such use.
(4) REPORT FROM THE SECRETARY.—Not later than 180 days
after the date of enactment of this Act, and every 180 days
thereafter for the duration of the qualifying emergency and
the following payment period, the Secretary shall submit to
the authorizing committees (as defined in section 103 of the
Higher Education Act of 1965 (20 U.S.C. 1003)) a report that
identifies each foreign institution that entered into a written
arrangement authorized under subsection (a).
Determinations. SEC. 3511. NATIONAL EMERGENCY EDUCATIONAL WAIVERS.
20 USC 7861
note. (a) IN GENERAL.—Notwithstanding any other provision of law,
the Secretary may, upon the request of a State educational agency
or Indian tribe, waive any statutory or regulatory provision
described under paragraphs (1) and (2) of subsection (b), and upon
the request of a local educational agency, waive any statutory
or regulatory provision described under paragraph (2) of subsection
(b), if the Secretary determines that such a waiver is necessary
and appropriate due to the emergency involving Federal primary
responsibility determined to exist by the President under the section
501(b) of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5191(b)) with respect to the Coronavirus
Disease 2019 (COVID–19).
(b) APPLICABLE PROVISIONS OF LAW.—
(1) STREAMLINED WAIVERS.—The Secretary shall create an
expedited application process to request a waiver and the Sec-
retary may waive any statutory or regulatory requirements
for a State educational agency (related to assessments, account-
ability, and reporting requirements related to assessments and
accountability), if the Secretary determines that such a waiver
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is necessary and appropriate as described in subsection (a),
under the following provisions of law:
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PUBLIC LAW 116–136—MAR. 27, 2020 134 STAT. 401
(A) The following provisions under section 1111 of the
Elementary and Secondary Education Act of 1965 (20
U.S.C. 6311):
(i) Paragraphs (2) and (3) of subsection (b).
(ii) Subsection (c)(4).
(iii) Subparagraphs (C) and (D) of subsection (d)(2).
(iv) The following provisions under subsection (h)
of such section 1111:
(I) Clauses (i), (ii), (iii)(I), (iv), (v), (vi), (vii),
and (xi) of paragraph (1)(C).
(II) Paragraph (2)(C) with respect to the
waived requirements under subclause (I).
(III) Clauses (i) and (ii) of paragraph (2)(C).
(B) Section 421(b) of the General Education Provisions
Act (20 U.S.C. 1225(b)).
(2) STATE AND LOCALLY-REQUESTED WAIVERS.—For a State
educational agency, local educational agency, or Indian tribe
that receives funds under a program authorized under the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6301 et seq.) that requests a waiver under subsection (c), the
Secretary may waive statutory and regulatory requirements
under any of the following provisions of such Act:
(A) Section 1114(a)(1).
(B) Section 1118(a) and section 8521.
(C) Section 1127.
(D) Section 4106(d).
(E) Subparagraphs (C), (D), and (E) of section
4106(e)(2).
(F) Section 4109(b).
(G) The definition under section 8101(42) for purposes
of the Elementary and Secondary Education Act of 1965
(20 U.S.C. 6301 et seq.).
(3) APPLICABILITY TO CHARTER SCHOOLS.—Any waivers
issued by the Secretary under this section shall be imple-
mented, as applicable—
(A) for all public schools, including public charter
schools within the boundaries of the recipient of the waiver;
(B) in accordance with State charter school law; and
(C) pursuant to section 1111(c)(5) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 6311(c)(5)).
(4) LIMITATION.—Nothing in this section shall be construed
to allow the Secretary to waive any statutory or regulatory
requirements under applicable civil rights laws.
(5) ACCOUNTABILITY AND IMPROVEMENT.—Any school
located in a State that receives a waiver under paragraph
(1) and that is identified for comprehensive support and
improvement, targeted support and improvement, or additional
targeted support in the 2019–2020 school year under section
1111(c)(4)(D) or section 1111(d)(2) of the Elementary and Sec-
ondary Education Act of 1965 (20 U.S.C. 6311(c)(4)(D) or (d)(2))
shall maintain that identification status in the 2020–2021
school year and continue to receive supports and interventions
consistent with the school’s support and improvement plan
in the 2020–2021 school year.
(c) STATE AND LOCAL REQUESTS FOR WAIVERS.—
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(1) IN GENERAL.—A State educational agency, local edu-
cational agency, or Indian tribe that desires a waiver from
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134 STAT. 402 PUBLIC LAW 116–136—MAR. 27, 2020
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