American Rescue Plan Act of 2021, Public Law 117-2 (March 11, 2021)
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PUBLIC LAW 117–2—MAR. 11, 2021
AMERICAN RESCUE PLAN ACT OF 2021
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135 STAT. 4 PUBLIC LAW 117–2—MAR. 11, 2021
Public Law 117–2
117th Congress
An Act
Mar. 11, 2021
To provide for reconciliation pursuant to title II of S. Con. Res. 5.
[H.R. 1319]
Be it enacted by the Senate and House of Representatives of
American Rescue the United States of America in Congress assembled,
Plan Act of 2021.
15 USC 9001 SECTION 1. SHORT TITLE.
note.
Appropriation This Act may be cited as the ‘‘American Rescue Plan Act
authorizations. of 2021’’.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I—COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
Subtitle A—Agriculture
Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
Sec. 1004. Funding for the USDA Office of Inspector General for oversight of
COVID–19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged farmers, ranch-
ers, forest land owners and operators, and groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and associ-
ated expenses.
Subtitle B—Nutrition
Sec. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and technology im-
provements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who have not at-
tained the age of 25.
Sec. 1108. Pandemic EBT program.
TITLE II—COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
Subtitle A—Education Matters
PART 1—DEPARTMENT OF EDUCATION
Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
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Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 5
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary institutions of
higher education.
Sec. 2014. Funding for the Individuals with Disabilities Education Act.
PART 2—MISCELLANEOUS
Sec. 2021. National Endowment for the Arts.
Sec. 2022. National Endowment for the Humanities.
Sec. 2023. Institute of Museum and Library Services.
Subtitle B—Labor Matters
Sec. 2101. Funding for Department of Labor worker protection activities.
Subtitle C—Human Services and Community Supports
Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.
Sec. 2206. Corporation for National and Community Service and the National Serv-
ice Trust.
Subtitle D—Public Health
Sec. 2301. Funding for COVID–19 vaccine activities at the Centers for Disease
Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID–19 vaccines, therapeutics, and
medical supplies.
Sec. 2304. Funding for COVID–19 vaccine, therapeutic, and device activities at the
Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.
Subtitle E—Testing
Sec. 2401. Funding for COVID–19 testing, contact tracing, and mitigation activi-
ties.
Sec. 2402. Funding for SARS–CoV–2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.
Subtitle F—Public Health Workforce
Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.
Subtitle G—Public Health Investments
Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate medical edu-
cation.
Sec. 2605. Funding for family planning.
Subtitle H—Mental Health and Substance Use Disorder
Sec. 2701. Funding for block grants for community mental health services.
Sec. 2702. Funding for block grants for prevention and treatment of substance
abuse.
Sec. 2703. Funding for mental health and substance use disorder training for
health care professionals, paraprofessionals, and public safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging healthy
work conditions and use of mental health and substance use disorder
services by health care professionals.
Sec. 2705. Funding for grants for health care providers to promote mental health
among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use disorder
services.
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Sec. 2707. Funding for community-based funding for local behavioral health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
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135 STAT. 6 PUBLIC LAW 117–2—MAR. 11, 2021
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community behavioral health
clinics.
Subtitle I—Exchange Grant Program
Sec. 2801. Establishing a grant program for Exchange modernization.
Subtitle J—Continued Assistance to Rail Workers
Sec. 2901. Additional enhanced benefits under the Railroad Unemployment Insur-
ance Act.
Sec. 2902. Extended unemployment benefits under the Railroad Unemployment In-
surance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits under the
Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector General funding.
Subtitle K—Ratepayer Protection
Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.
Subtitle L—Assistance for Older Americans, Grandfamilies, and Kinship Families
Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and Kinship
Families.
TITLE III—COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
Subtitle A—Defense Production Act of 1950
Sec. 3101. COVID–19 emergency medical supplies enhancement.
Subtitle B—Housing Provisions
Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan borrowers.
Sec. 3208. Fair housing activities.
Subtitle C—Small Business (SSBCI)
Sec. 3301. State Small Business Credit Initiative.
Subtitle D—Public Transportation
Sec. 3401. Federal Transit Administration grants.
TITLE IV—COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL
AFFAIRS
Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.
Sec. 4015. Extension of reimbursement authority for Federal contractors.
Sec. 4016. Eligibility for workers’ compensation benefits for Federal employees di-
agnosed with COVID–19.
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TITLE V—COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP
Sec. 5001. Modifications to paycheck protection program.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 7
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.
TITLE VI—COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID–19 pandemic.
Sec. 6003. United States Fish and Wildlife Service.
TITLE VII—COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
Subtitle A—Transportation and Infrastructure
Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.
Subtitle B—Aviation Manufacturing Jobs Protection
Sec. 7201. Definitions.
Sec. 7202. Payroll support program.
Subtitle C—Airlines
Sec. 7301. Air Transportation Payroll Support Program Extension.
Subtitle D—Consumer Protection and Commerce Oversight
Sec. 7401. Funding for consumer product safety fund to protect consumers from po-
tentially dangerous products related to COVID–19.
Sec. 7402. Funding for E-Rate support for emergency educational connections and
devices.
Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID–19 related work.
Subtitle E—Science and Technology
Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.
Subtitle F—Corporation for Public Broadcasting
Sec. 7601. Support for the Corporation for Public Broadcasting.
TITLE VIII—COMMITTEE ON VETERANS’ AFFAIRS
Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for State homes.
Sec. 8005. Funding for the Department of Veterans Affairs Office of Inspector Gen-
eral.
Sec. 8006. Covid–19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans during emer-
gency relating to COVID–19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund.
TITLE IX—COMMITTEE ON FINANCE
Subtitle A—Crisis Support for Unemployed Workers
PART 1—EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS
Sec. 9011. Extension of Pandemic Unemployment Assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental entities
and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of compensable reg-
ular unemployment for States with no waiting week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of pandemic emergency unemployment compensation.
Sec. 9017. Extension of temporary financing of short-time compensation payments
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in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation agree-
ments for States without programs in law.
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135 STAT. 8 PUBLIC LAW 117–2—MAR. 11, 2021
PART 2—EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS
Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment compensa-
tion.
PART 3—DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE
PAYMENT
Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely payment to
eligible workers.
PART 4—OTHER PROVISIONS
Sec. 9041. Extension of limitation on excess business losses of noncorporate tax-
payers.
Sec. 9042. Suspension of tax on portion of unemployment compensation.
Subtitle B—Emergency Assistance to Families Through Home Visiting Programs
Sec. 9101. Emergency assistance to families through home visiting programs.
Subtitle C—Emergency Assistance to Children and Families
Sec. 9201. Pandemic Emergency Assistance.
Subtitle D—Elder Justice and Support Guarantee
Sec. 9301. Additional funding for aging and disability services programs.
Subtitle E—Support to Skilled Nursing Facilities in Response to COVID–19
Sec. 9401. Providing for infection control support to skilled nursing facilities
through contracts with quality improvement organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in skilled
nursing facilities.
Subtitle F—Preserving Health Benefits for Workers
Sec. 9501. Preserving health benefits for workers.
Subtitle G—Promoting Economic Security
PART 1—2021 RECOVERY REBATES TO INDIVIDUALS
Sec. 9601. 2021 recovery rebates to individuals.
PART 2—CHILD TAX CREDIT
Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.
PART 3—EARNED INCOME TAX CREDIT
Sec. 9621. Strengthening the earned income tax credit for individuals with no
qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case of qualifying
children who fail to meet certain identification requirements.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of the United
States.
Sec. 9626. Temporary special rule for determining earned income for purposes of
earned income tax credit.
PART 4—DEPENDENT CARE ASSISTANCE
Sec. 9631. Refundability and enhancement of child and dependent care tax credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care assistance.
PART 5—CREDITS FOR PAID SICK AND FAMILY LEAVE
Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed individuals.
PART 6—EMPLOYEE RETENTION CREDIT
Sec. 9651. Extension of employee retention credit.
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PART 7—PREMIUM TAX CREDIT
Sec. 9661. Improving affordability by expanding premium assistance for consumers.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 9
Sec. 9662. Temporary modification of limitations on reconciliation of tax credits for
coverage under a qualified health plan with advance payments of such
credit.
Sec. 9663. Application of premium tax credit in case of individuals receiving unem-
ployment compensation during 2021.
PART 8—MISCELLANEOUS PROVISIONS
Sec. 9671. Repeal of election to allocate interest, etc. on worldwide basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party network trans-
actions.
Sec. 9675. Modification of treatment of student loan forgiveness.
Subtitle H—Pensions
Sec. 9701. Temporary delay of designation of multiemployer plans as in endan-
gered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and rehabilitation pe-
riods for multiemployer pension plans in critical and endangered status
for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially troubled multiem-
ployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for single em-
ployer plans.
Sec. 9707. Modification of special rules for minimum funding standards for commu-
nity newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.
Subtitle I—Child Care for Workers
Sec. 9801. Child care assistance.
Subtitle J—Medicaid
Sec. 9811. Mandatory coverage of COVID–19 vaccines and administration and
treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for pregnant and
postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile crisis inter-
vention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under State Med-
icaid plans which begin to expend amounts for certain mandatory indi-
viduals.
Sec. 9815. Extension of 100 percent Federal medical assistance percentage to
Urban Indian Health Organizations and Native Hawaiian Health Care
Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source drugs and
innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based services
during the COVID–19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee safety in nurs-
ing facilities.
Sec. 9819. Special rule for the period of a declared public health emergency related
to coronavirus.
Subtitle K—Children’s Health Insurance Program
Sec. 9821. Mandatory coverage of COVID–19 vaccines and administration and
treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant and
postpartum women.
Subtitle L—Medicare
Sec. 9831. Floor on the Medicare area wage index for hospitals in all-urban States.
Sec. 9832. Secretarial authority to temporarily waive or modify application of cer-
tain Medicare requirements with respect to ambulance services fur-
nished during certain emergency periods.
Sec. 9833. Funding for Office of Inspector General.
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Subtitle M—Coronavirus State and Local Fiscal Recovery Funds
Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.
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135 STAT. 10 PUBLIC LAW 117–2—MAR. 11, 2021
Subtitle N—Other Provisions
Sec. 9911. Funding for providers relating to COVID–19.
Sec. 9912. Extension of customs user fees.
TITLE X—COMMITTEE ON FOREIGN RELATIONS
Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.
TITLE XI—COMMITTEE ON INDIAN AFFAIRS
Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for Native Ameri-
cans.
Sec. 11004. COVID–19 response resources for the preservation and maintenance of
Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native education.
TITLE I—COMMITTEE ON AGRI-
CULTURE, NUTRITION, AND FOR-
ESTRY
Subtitle A—Agriculture
7 USC 7501 note. SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC
RESPONSE.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Agriculture for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $4,000,000,000, to remain available until expended, to carry
out this section.
Grants. (b) USE OF FUNDS.—The Secretary of Agriculture shall use
Loans. the amounts made available pursuant to subsection (a)—
(1) to purchase food and agricultural commodities;
Determination. (2) to purchase and distribute agricultural commodities
(including fresh produce, dairy, seafood, eggs, and meat) to
individuals in need, including through delivery to nonprofit
organizations and through restaurants and other food related
entities, as determined by the Secretary, that may receive,
store, process, and distribute food items;
(3) to make grants and loans for small or midsized food
processors or distributors, seafood processing facilities and proc-
essing vessels, farmers markets, producers, or other organiza-
tions to respond to COVID–19, including for measures to protect
workers against COVID–19; and
(4) to make loans and grants and provide other assistance
to maintain and improve food and agricultural supply chain
resiliency.
(c) ANIMAL HEALTH.—
(1) COVID–19 ANIMAL SURVEILLANCE.—The Secretary of
Agriculture shall conduct monitoring and surveillance of suscep-
tible animals for incidence of SARS–CoV–2.
(2) FUNDING.—Out of the amounts made available under
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subsection (a), the Secretary shall use $300,000,000 to carry
out this subsection.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 11
(d) OVERTIME FEES.—
(1) SMALL ESTABLISHMENT; VERY SMALL ESTABLISHMENT
DEFINITIONS.—The terms ‘‘small establishment’’ and ‘‘very small Definition.
establishment’’ have the meaning given those terms in the
final rule entitled ‘‘Pathogen Reduction; Hazard Analysis and
Critical Control Point (HACCP) Systems’’ published in the Fed-
eral Register on July 25, 1996 (61 Fed. Reg. 38806).
(2) OVERTIME INSPECTION COST REDUCTION.—Notwith- Time period.
standing section 10703 of the Farm Security and Rural Invest-
ment Act of 2002 (7 U.S.C. 2219a), the Act of June 5, 1948
(21 U.S.C. 695), section 25 of the Poultry Products Inspection
Act (21 U.S.C. 468), and section 24 of the Egg Products Inspec-
tion Act (21 U.S.C. 1053), and any regulations promulgated
by the Department of Agriculture implementing such provisions
of law and subject to the availability of funds under paragraph
(3), the Secretary of Agriculture shall reduce the amount of
overtime inspection costs borne by federally-inspected small
establishments and very small establishments engaged in meat,
poultry, or egg products processing and subject to the require-
ments of the Federal Meat Inspection Act (21 U.S.C. 601 et
seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et
seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et
seq.), for inspection activities carried out during the period
of fiscal years 2021 through 2030.
(3) FUNDING.—Out of the amounts made available under
subsection (a), the Secretary shall use $100,000,000 to carry
out this subsection.
SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL 7 USC 2204b–2
HEALTH CARE. note.
(a) GRANTS.—The Secretary of Agriculture (in this section Deadline.
referred to as the ‘‘Secretary’’) shall use the funds made available
by this section to establish an emergency pilot program for rural
development not later than 150 days after the date of enactment
of this Act to provide grants to eligible applicants (as defined
in section 3570.61(a) of title 7, Code of Federal Regulations) to
be awarded by the Secretary based on rural development needs
related to the COVID–19 pandemic.
(b) USES.—An eligible applicant to whom a grant is awarded
under this section may use the grant funds for costs, including
those incurred prior to the issuance of the grant, as determined
by the Secretary, of facilities which primarily serve rural areas
(as defined in section 343(a)(13)(C) of the Consolidated Farm and
Rural Development Act (7 U.S.C. 1991(a)(13)(C)), which are located
in a rural area, the median household income of the population
to be served by which is less than the greater of the poverty
line or the applicable percentage (determined under section
3570.63(b) of title 7, Code of Federal Regulations) of the State
nonmetropolitan median household income, and for which the
performance of any construction work completed with grant funds
shall meet the condition set forth in section 9003(f) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)),
to—
(1) increase capacity for vaccine distribution;
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(2) provide medical supplies to increase medical surge
capacity;
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135 STAT. 12 PUBLIC LAW 117–2—MAR. 11, 2021
Reimbursement. (3) reimburse for revenue lost during the COVID–19 pan-
demic, including revenue losses incurred prior to the awarding
of the grant;
(4) increase telehealth capabilities, including underlying
health care information systems;
(5) construct temporary or permanent structures to provide
health care services, including vaccine administration or
testing;
(6) support staffing needs for vaccine administration or
testing; and
(7) engage in any other efforts to support rural development
determined to be critical to address the COVID–19 pandemic,
including nutritional assistance to vulnerable individuals, as
approved by the Secretary.
(c) FUNDING.—In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $500,000,000,
to remain available until September 30, 2023, to carry out this
section, of which not more than 3 percent may be used by the
Secretary for administrative purposes and not more than 2 percent
may be used by the Secretary for technical assistance as defined
in section 306(a)(26) of the Consolidated Farm and Rural Develop-
ment Act (7 U.S.C. 1926(a)(26)).
SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.
In addition to amounts otherwise available, there are appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $47,500,000, to remain available until
expended, for necessary administrative expenses associated with
carrying out this subtitle.
SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL
FOR OVERSIGHT OF COVID–19-RELATED PROGRAMS.
In addition to amounts otherwise made available, there is
appropriated to the Office of the Inspector General of the Depart-
ment of Agriculture for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $2,500,000, to remain
available until September 30, 2022, for audits, investigations, and
other oversight activities of projects and activities carried out with
funds made available to the Department of Agriculture related
to the COVID–19 pandemic.
7 USC 1921 note. SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED
FARMERS AND RANCHERS.
(a) PAYMENTS.—
(1) APPROPRIATION.—In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal year
2021, out of amounts in the Treasury not otherwise appro-
priated, such sums as may be necessary, to remain available
until expended, for the cost of loan modifications and payments
under this section.
Effective date. (2) PAYMENTS.—The Secretary shall provide a payment
in an amount up to 120 percent of the outstanding indebtedness
of each socially disadvantaged farmer or rancher as of January
1, 2021, to pay off the loan directly or to the socially disadvan-
taged farmer or rancher (or a combination of both), on each—
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(A) direct farm loan made by the Secretary to the
socially disadvantaged farmer or rancher; and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 13
(B) farm loan guaranteed by the Secretary the borrower
of which is the socially disadvantaged farmer or rancher.
(b) DEFINITIONS.—In this section:
(1) FARM LOAN.—The term ‘‘farm loan’’ means—
(A) a loan administered by the Farm Service Agency
under subtitle A, B, or C of the Consolidated Farm and
Rural Development Act (7 U.S.C. 1922 et seq.); and
(B) a Commodity Credit Corporation Farm Storage
Facility Loan.
(2) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Agriculture.
(3) SOCIALLY DISADVANTAGED FARMER OR RANCHER.—The
term ‘‘socially disadvantaged farmer or rancher’’ has the
meaning given the term in section 2501(a) of the Food, Agri-
culture, Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).
SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY DISADVAN- 7 USC 2279 note.
TAGED FARMERS, RANCHERS, FOREST LAND OWNERS
AND OPERATORS, AND GROUPS.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Agriculture for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $1,010,000,000, to remain available until expended, to carry
out this section.
(b) ASSISTANCE.—The Secretary of Agriculture shall use the
amounts made available pursuant to subsection (a) for purposes
described in this subsection by—
(1) using not less than 5 percent of the total amount
of funding provided under subsection (a) to provide outreach,
mediation, financial training, capacity building training,
cooperative development training and support, and other tech-
nical assistance on issues concerning food, agriculture, agricul-
tural credit, agricultural extension, rural development, or nutri-
tion to socially disadvantaged farmers, ranchers, or forest land-
owners, or other members of socially disadvantaged groups;
(2) using not less than 5 percent of the total amount
of funding provided under subsection (a) to provide grants
and loans to improve land access for socially disadvantaged
farmers, ranchers, or forest landowners, including issues related
to heirs’ property in a manner as determined by the Secretary;
(3) using not less than 0.5 percent of the total amount
of funding provided under subsection (a) to fund the activities
of one or more equity commissions that will address racial
equity issues within the Department of Agriculture and its
programs;
(4) using not less than 5 percent of the total amount
of funding provided under subsection (a) to support and supple-
ment agricultural research, education, and extension, as well
as scholarships and programs that provide internships and
pathways to Federal employment, by—
(A) using not less than 1 percent of the total amount
of funding provided under subsection (a) at colleges or
universities eligible to receive funds under the Act of
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August 30, 1890 (commonly known as the ‘‘Second Morrill
Act’’) (7 U.S.C. 321 et seq.), including Tuskegee University;
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135 STAT. 14 PUBLIC LAW 117–2—MAR. 11, 2021
(B) using not less than 1 percent of the total amount
of funding provided under subsection (a) at 1994 Institu-
tions (as defined in section 532 of the Equity in Educational
Land-Grant Status Act of 1994 (7 U.S.C. 301 note; Public
Law 103–382));
(C) using not less than 1 percent of the total amount
of funding provided under subsection (a) at Alaska Native
serving institutions and Native Hawaiian serving institu-
tions eligible to receive grants under subsections (a) and
(b), respectively, of section 1419B of the National Agricul-
tural Research, Extension, and Teaching Policy Act of 1977
(7 U.S.C. 3156);
(D) using not less than 1 percent of the total amount
of funding provided under subsection (a) at Hispanic-
serving institutions eligible to receive grants under section
1455 of the National Agricultural Research, Extension, and
Teaching Policy Act of 1977 (7 U.S.C. 3241); and
(E) using not less than 1 percent of the total amount
of funding provided under subsection (a) at the insular
area institutions of higher education located in the terri-
tories of the United States, as referred to in section 1489
of the National Agricultural Research, Extension, and
Teaching Policy Act of 1977 (7 U.S.C. 3361); and
(5) using not less than 5 percent of the total amount
of funding provided under subsection (a) to provide financial
assistance to socially disadvantaged farmers, ranchers, or forest
landowners that are former farm loan borrowers that suffered
related adverse actions or past discrimination or bias in Depart-
ment of Agriculture programs, as determined by the Secretary.
(c) DEFINITIONS.—In this section:
(1) NONINDUSTRIAL PRIVATE FOREST LAND.—The term ‘‘non-
industrial private forest land’’ has the meaning given the term
in section 1201(a)(18) of the Food Security Act of 1985 (16
U.S.C. 3801(a)(18)).
(2) SOCIALLY DISADVANTAGED FARMER, RANCHER, OR FOREST
LANDOWNER.—The term ‘‘socially disadvantaged farmer,
rancher, or forest landowner’’ means a farmer, rancher, or
owner or operator of nonindustrial private forest land who
is a member of a socially disadvantaged group.
(3) SOCIALLY DISADVANTAGED GROUP.—The term ‘‘socially
disadvantaged group’’ has the meaning given the term in section
2501(a) of the Food, Agriculture, Conservation, and Trade Act
of 1990 (7 U.S.C. 2279(a)).
SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR
COMMODITIES AND ASSOCIATED EXPENSES.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $800,000,000, to remain available until
September 30, 2022, to use the Commodity Credit Corporation
to acquire and make available commodities under section 406(b)
of the Food for Peace Act (7 U.S.C. 1736(b)) and for expenses
under such section.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 15
Subtitle B—Nutrition
SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.
(a) VALUE OF BENEFITS.—Section 702(a) of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116–260) is 7 USC 2011 note.
amended by striking ‘‘June 30, 2021’’ and inserting ‘‘September
30, 2021’’.
(b) SNAP ADMINISTRATIVE EXPENSES.—In addition to amounts
otherwise available, there is hereby appropriated for fiscal year
2021, out of any amounts in the Treasury not otherwise appro-
priated, $1,150,000,000, to remain available until September 30,
2023, with amounts to be obligated for each of fiscal years 2021,
2022, and 2023, for the costs of State administrative expenses
associated with carrying out this section and administering the
supplemental nutrition assistance program established under the
Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), of which—
(1) $15,000,000 shall be for necessary expenses of the Sec-
retary of Agriculture (in this section referred to as the ‘‘Sec-
retary’’) for management and oversight of the program; and
(2) $1,135,000,000 shall be for the Secretary to make grants
to each State agency for each of fiscal years 2021 through
2023 as follows:
(A) 75 percent of the amounts available shall be allo- Time period.
cated to States based on the share of each State of house-
holds that participate in the supplemental nutrition assist-
ance program as reported to the Department of Agriculture
for the most recent 12-month period for which data are
available, adjusted by the Secretary (as of the date of
the enactment of this Act) for participation in disaster
programs under section 5(h) of the Food and Nutrition
Act of 2008 (7 U.S.C. 2014(h)); and
(B) 25 percent of the amounts available shall be allo-
cated to States based on the increase in the number of
households that participate in the supplemental nutrition
assistance program as reported to the Department of Agri-
culture over the most recent 12-month period for which
data are available, adjusted by the Secretary (as of the
date of the enactment of this Act) for participation in
disaster programs under section 5(h) of the Food and Nutri-
tion Act of 2008 (7 U.S.C. 2014(h)).
SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING 7 USC 2016 note.
AND TECHNOLOGY IMPROVEMENTS.
(a) FUNDING.—In addition to amounts otherwise made avail-
able, there is appropriated for fiscal year 2021, out of any amounts
in the Treasury not otherwise appropriated, $25,000,000 to remain
available through September 30, 2026, to carry out this section.
(b) USE OF FUNDS.—The Secretary of Agriculture may use
the amounts made available pursuant to subsection (a)—
(1) to make technological improvements to improve online
purchasing in the supplemental nutrition assistance program
established under the Food and Nutrition Act of 2008 (7 U.S.C.
2011 et seq.);
(2) to modernize electronic benefit transfer technology;
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(3) to support the mobile technologies demonstration
projects and the use of mobile technologies authorized under
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135 STAT. 16 PUBLIC LAW 117–2—MAR. 11, 2021
section 7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C.
2016(h)(14)); and
(4) to provide technical assistance to educate retailers on
the process and technical requirements for the online accept-
ance of the supplemental nutrition assistance program benefits,
for mobile payments, and for electronic benefit transfer mod-
ernization initiatives.
SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PRO-
GRAMS.
Section 704 of division N of the Consolidated Appropriations
134 Stat. 2095. Act, 2021 (Public Law 116–260) is amended—
(1) by striking ‘‘In addition’’ and inserting the following:
‘‘(a) COVID–19 RESPONSE FUNDING.—In addition’’; and
(2) by adding at the end the following—
‘‘(b) ADDITIONAL FUNDING.—In addition to any other funds
made available, there is appropriated for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$1,000,000,000 to remain available until September 30, 2027, for
the Secretary of Agriculture to provide grants to the Commonwealth
of Northern Mariana Islands, Puerto Rico, and American Samoa
for nutrition assistance, of which $30,000,000 shall be available
to provide grants to the Commonwealth of Northern Mariana
Islands for such assistance.’’.
SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $37,000,000, to remain available until
September 30, 2022, for activities authorized by section 4(a) of
the Agriculture and Consumer Protection Act of 1973 (7 U.S.C.
612c note).
42 USC 1786 SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.
note.
(a) DEFINITIONS.—In this section:
(1) APPLICABLE PERIOD.—The term ‘‘applicable period’’
means a period—
(A) beginning after the date of enactment of this Act,
as selected by a State agency; and
(B) ending not later than the earlier of—
(i) 4 months after the date described in subpara-
graph (A); or
(ii) September 30, 2021.
(2) CASH-VALUE VOUCHER.—The term ‘‘cash-value voucher’’
has the meaning given the term in section 246.2 of title 7,
Code of Federal Regulations (as in effect on the date of the
enactment of this Act).
(3) PROGRAM.—The term ‘‘program’’ means the special
supplemental nutrition program for women, infants, and chil-
dren established by section 17 of the Child Nutrition Act of
1966 (42 U.S.C. 1786).
(4) QUALIFIED FOOD PACKAGE.—The term ‘‘qualified food
package’’ means each of the following food packages (as defined
in section 246.10(e) of title 7, Code of Federal Regulations
(as in effect on the date of the enactment of this Act)):
(A) Food package III–Participants with qualifying
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conditions.
(B) Food Package IV–Children 1 through 4 years.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 17
(C) Food Package V–Pregnant and partially (mostly)
breastfeeding women.
(D) Food Package VI–Postpartum women.
(E) Food Package VII–Fully breastfeeding.
(5) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Agriculture.
(6) STATE AGENCY.—The term ‘‘State agency’’ has the
meaning given the term in section 17(b) of the Child Nutrition
Act of 1966 (42 U.S.C. 1786(b)).
(b) AUTHORITY TO INCREASE AMOUNT OF CASH-VALUE
VOUCHER.—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 the Coronavirus Disease 2019 (COVID–19),
and in response to challenges relating to that public health emer-
gency, the Secretary may, in carrying out the program, increase
the amount of a cash-value voucher under a qualified food package
to an amount that is less than or equal to $35.
(c) APPLICATION OF INCREASED AMOUNT OF CASH-VALUE
VOUCHER TO STATE AGENCIES.—
(1) NOTIFICATION.—An increase to the amount of a cash-
value voucher under subsection (b) shall apply to any State
agency that notifies the Secretary of—
(A) the intent to use that increased amount, without
further application; and
(B) the applicable period selected by the State agency
during which that increased amount shall apply.
(2) USE OF INCREASED AMOUNT.—A State agency that
makes a notification to the Secretary under paragraph (1) shall
use the increased amount described in that paragraph—
(A) during the applicable period described in that
notification; and
(B) only during a single applicable period.
(d) SUNSET.—The authority of the Secretary under subsection
(b), and the authority of a State agency to increase the amount
of a cash-value voucher under subsection (c), shall terminate on
September 30, 2021.
(e) FUNDING.—In addition to amounts otherwise made avail-
able, there is appropriated to the Secretary, out of funds in the
Treasury not otherwise appropriated, $490,000,000 to carry out
this section, to remain available until September 30, 2022.
SEC. 1106. WIC PROGRAM MODERNIZATION.
In addition to amounts otherwise available, there are appro-
priated to the Secretary of Agriculture, out of amounts in the
Treasury not otherwise appropriated, $390,000,000 for fiscal year
2021, to remain available until September 30, 2024, to carry out
outreach, innovation, and program modernization efforts, including
appropriate waivers and flexibility, to increase participation in and
redemption of benefits under programs established under section
17 of the Child Nutrition Act of 1966 (7 U.S.C. 1431), except
that such waivers may not relate to the content of the WIC Food
Packages (as defined in section 246.10(e) of title 7, Code of Federal
Regulations (as in effect on the date of enactment of this Act)),
or the nondiscrimination requirements under section 246.8 of title
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7, Code of Federal Regulations (as in effect on the date of enactment
of this Act).
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135 STAT. 18 PUBLIC LAW 117–2—MAR. 11, 2021
42 USC 1766 SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR
note. INDIVIDUALS WHO HAVE NOT ATTAINED THE AGE OF 25.
(a) PROGRAM FOR AT-RISK SCHOOL CHILDREN.—Beginning on
the date of enactment of this section, notwithstanding paragraph
(1)(A) of section 17(r) of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1766(r)), during the COVID–19 public health
emergency declared under section 319 of the Public Health Service
Act (42 U.S.C. 247d), the Secretary shall reimburse institutions
that are emergency shelters under such section 17(r) (42 U.S.C.
1766(r)) for meals and supplements served to individuals who,
at the time of such service—
(1) have not attained the age of 25; and
(2) are receiving assistance, including non-residential
assistance, from such emergency shelter.
(b) PARTICIPATION BY EMERGENCY SHELTERS.—Beginning on
the date of enactment of this section, notwithstanding paragraph
(5)(A) of section 17(t) of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1766(t)), during the COVID–19 public health
emergency declared under section 319 of the Public Health Service
Act (42 U.S.C. 247d), the Secretary shall reimburse emergency
shelters under such section 17(t) (42 U.S.C. 1766(t)) for meals
and supplements served to individuals who, at the time of such
service have not attained the age of 25.
(c) DEFINITIONS.—In this section:
(1) EMERGENCY SHELTER.—The term ‘‘emergency shelter’’
has the meaning given the term under section 17(t)(1) of the
Richard B. Russell National School Lunch Act (42 U.S.C.
1766(t)(1)).
(2) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Agriculture.
SEC. 1108. PANDEMIC EBT PROGRAM.
Section 1101 of the Families First Coronavirus Response Act
(7 U.S.C. 2011 note; Public Law 116–127) is amended—
(1) in subsection (a)—
(A) by striking ‘‘During fiscal years 2020 and 2021’’
and inserting ‘‘In any school year in which there is a
public health emergency designation’’; and
(B) by inserting ‘‘or in a covered summer period fol-
lowing a school session’’ after ‘‘in session’’;
(2) in subsection (g), by striking ‘‘During fiscal year 2020,
the’’ and inserting ‘‘The’’;
(3) in subsection (h)(1)—
(A) by inserting ‘‘either’’ after ‘‘at least 1 child enrolled
in such a covered child care facility and’’; and
(B) by inserting ‘‘or a Department of Agriculture grant-
funded nutrition assistance program in the Commonwealth
of the Northern Mariana Islands, Puerto Rico, or American
Samoa’’ before ‘‘shall be eligible to receive assistance’’;
(4) by redesignating subsections (i) and (j) as subsections
(j) and (k), respectively;
(5) by inserting after subsection (h) the following:
Plan. ‘‘(i) EMERGENCIES DURING SUMMER.—The Secretary of Agri-
Time period. culture may permit a State agency to extend a State agency plan
approved under subsection (b) for not more than 90 days for the
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purpose of operating the plan during a covered summer period,
during which time schools participating in the school lunch program
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 19
under the Richard B. Russell National School Lunch Act or the
school breakfast program under section 4 of the Child Nutrition
Act of 1966 (42 U.S.C. 1773 ) and covered child care facilities
shall be deemed closed for purposes of this section.’’;
(6) in subsection (j) (as so redesignated)—
(A) by redesignating paragraphs (2) through (6) as
paragraphs (3) through (7), respectively;
(B) by inserting after paragraph (1) the following:
‘‘(2) COVERED SUMMER PERIOD.—The term ‘covered summer Definition.
period’ means a summer period that follows a school year
during which there was a public health emergency designa-
tion.’’; and
(C) in paragraph (5) (as so redesignated), by striking
‘‘or another coronavirus with pandemic potential’’; and
(7) in subsection (k) (as so redesignated), by inserting ‘‘Fed-
eral agencies,’’ before ‘‘State agencies’’.
TITLE II—COMMITTEE ON HEALTH,
EDUCATION, LABOR, AND PENSIONS
Subtitle A—Education Matters
PART 1—DEPARTMENT OF EDUCATION
SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY 20 USC 3401
RELIEF FUND. note.
(a) IN GENERAL.—In addition to amounts otherwise available
through the Education Stabilization Fund, there is appropriated
to the Department of Education for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated,
$122,774,800,000, to remain available through September 30, 2023,
to carry out this section.
(b) GRANTS.—From funds provided under subsection (a), the
Secretary shall—
(1) use $800,000,000 for the purposes of identifying home-
less children and youth and providing homeless children and
youth with—
(A) wrap-around services in light of the challenges
of COVID–19; and
(B) assistance needed to enable homeless children and
youth to attend school and participate fully in school activi-
ties; and
(2) from the remaining amounts, make grants to each State
educational agency in accordance with this section.
(c) ALLOCATIONS TO STATES.—The amount of each grant under
subsection (b) shall be allocated by the Secretary to each State
in the same proportion as each State received under part A of
title I of the Elementary and Secondary Education Act of 1965
in the most recent fiscal year.
(d) SUBGRANTS TO LOCAL EDUCATIONAL AGENCIES.—
(1) IN GENERAL.—Each State shall allocate not less than
90 percent of the grant funds awarded to the State under
this section as subgrants to local educational agencies
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(including charter schools that are local educational agencies)
in the State in proportion to the amount of funds such local
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135 STAT. 20 PUBLIC LAW 117–2—MAR. 11, 2021
educational agencies and charter schools that are local edu-
cational agencies received under part A of title I of the
Elementary and Secondary Education Act of 1965 in the most
recent fiscal year.
Deadline. (2) AVAILABILITY OF FUNDS.—Each State shall make alloca-
tions under paragraph (1) to local educational agencies in an
expedited and timely manner and, to the extent practicable,
not later than 60 days after the receipt of such funds.
(e) USES OF FUNDS.—A local educational agency that receives
funds under this section—
(1) shall reserve not less than 20 percent of such funds
to address learning loss through the implementation of evi-
dence-based interventions, such as summer learning or summer
enrichment, extended day, comprehensive afterschool programs,
or extended school year programs, and ensure that such inter-
ventions respond to students’ academic, social, and emotional
needs and address the disproportionate impact of the
coronavirus on the student subgroups described in section
1111(b)(2)(B)(xi) of the Elementary and Secondary Education
Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
homelessness, and children and youth in foster care; and
(2) shall use the remaining funds for any of the following:
(A) Any activity authorized by the Elementary and
Secondary Education Act of 1965.
(B) Any activity authorized by the Individuals with
Disabilities Education Act.
(C) Any activity authorized by the Adult Education
and Family Literacy Act.
(D) Any activity authorized by the Carl D. Perkins
Career and Technical Education Act of 2006.
Coordination. (E) Coordination of preparedness and response efforts
of local educational agencies with State, local, Tribal, and
territorial public health departments, and other relevant
agencies, to improve coordinated responses among such
entities to prevent, prepare for, and respond to coronavirus.
(F) Activities to address the unique needs of low-income
children or students, children with disabilities, English
learners, racial and ethnic minorities, students experi-
encing homelessness, and foster care youth, including how
outreach and service delivery will meet the needs of each
population.
Procedures. (G) Developing and implementing procedures and sys-
tems to improve the preparedness and response efforts
of local educational agencies.
(H) Training and professional development for staff
of the local educational agency on sanitation and mini-
mizing the spread of infectious diseases.
(I) Purchasing supplies to sanitize and clean the facili-
ties of a local educational agency, including buildings oper-
ated by such agency.
(J) Planning for, coordinating, and implementing activi-
ties during long-term closures, including providing meals
to eligible students, providing technology for online
learning to all students, providing guidance for carrying
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out requirements under the Individuals with Disabilities
Education Act and ensuring other educational services can
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 21
continue to be provided consistent with all Federal, State,
and local requirements.
(K) Purchasing educational technology (including hard-
ware, software, and connectivity) for students who are
served by the local educational agency that aids in regular
and substantive educational interaction between students
and their classroom instructors, including low-income stu-
dents and children with disabilities, which may include
assistive technology or adaptive equipment.
(L) Providing mental health services and supports,
including through the implementation of evidence-based
full-service community schools.
(M) Planning and implementing activities related to
summer learning and supplemental afterschool programs,
including providing classroom instruction or online learning
during the summer months and addressing the needs of
low-income students, children with disabilities, English
learners, migrant students, students experiencing
homelessness, and children in foster care.
(N) Addressing learning loss among students, including
low-income students, children with disabilities, English
learners, racial and ethnic minorities, students experi-
encing homelessness, and children and youth in foster care,
of the local educational agency, including by—
(i) administering and using high-quality assess-
ments that are valid and reliable, to accurately assess
students’ academic progress and assist educators in
meeting students’ academic needs, including through
differentiating instruction;
(ii) implementing evidence-based activities to meet
the comprehensive needs of students;
(iii) providing information and assistance to par-
ents and families on how they can effectively support
students, including in a distance learning environment;
and
(iv) tracking student attendance and improving
student engagement in distance education.
(O) School facility repairs and improvements to enable
operation of schools to reduce risk of virus transmission
and exposure to environmental health hazards, and to sup-
port student health needs.
(P) Inspection, testing, maintenance, repair, replace-
ment, and upgrade projects to improve the indoor air
quality in school facilities, including mechanical and non-
mechanical heating, ventilation, and air conditioning sys-
tems, filtering, purification and other air cleaning, fans,
control systems, and window and door repair and replace-
ment.
(Q) Developing strategies and implementing public Strategies.
health protocols including, to the greatest extent prac-
ticable, policies in line with guidance from the Centers
for Disease Control and Prevention for the reopening and
operation of school facilities to effectively maintain the
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health and safety of students, educators, and other staff.
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135 STAT. 22 PUBLIC LAW 117–2—MAR. 11, 2021
(R) Other activities that are necessary to maintain
the operation of and continuity of services in local edu-
cational agencies and continuing to employ existing staff
of the local educational agency.
(f) STATE FUNDING.—With funds not otherwise allocated under
subsection (d), a State—
(1) shall reserve not less than 5 percent of the total amount
of grant funds awarded to the State under this section to
carry out, directly or through grants or contracts, activities
to address learning loss by supporting the implementation of
evidence-based interventions, such as summer learning or
summer enrichment, extended day, comprehensive afterschool
programs, or extended school year programs, and ensure that
such interventions respond to students’ academic, social, and
emotional needs and address the disproportionate impact of
the coronavirus on the student subgroups described in section
1111(b)(2)(B)(xi) of the Elementary and Secondary Education
Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
homelessness, and children and youth in foster care, including
by providing additional support to local educational agencies
to fully address such impacts;
(2) shall reserve not less than 1 percent of the total amount
of grant funds awarded to the State under this section to
carry out, directly or through grants or contracts, the
implementation of evidence-based summer enrichment pro-
grams, and ensure such programs respond to students’ aca-
demic, social, and emotional needs and address the dispropor-
tionate impact of the coronavirus on the student populations
described in section 1111(b)(2)(B)(xi) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)),
students experiencing homelessness, and children and youth
in foster care;
(3) shall reserve not less than 1 percent of the total amount
of grant funds awarded to the State under this section to
carry out, directly or through grants or contracts, the
implementation of evidence-based comprehensive afterschool
programs, and ensure such programs respond to students’ aca-
demic, social, and emotional needs and address the dispropor-
tionate impact of the coronavirus on the student populations
described in section 1111(b)(2)(B)(xi) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)),
students experiencing homelessness, and children and youth
in foster care; and
(4) may reserve not more than one-half of 1 percent of
the total amount of grant funds awarded to the State under
this section for administrative costs and the remainder for
emergency needs as determined by the State educational agency
to address issues responding to coronavirus, which may be
addressed through the use of grants or contracts.
Deadline. (g) REALLOCATION.—A State shall return to the Secretary any
funds received under this section that the State does not award
within 1 year of receiving such funds and the Secretary shall
reallocate such funds to the remaining States in accordance with
subsection (c).
(h) DEFINITIONS.—In this section—
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(1) the terms ‘‘child’’, ‘‘children with disabilities’’, ‘‘distance
education’’, ‘‘elementary school’’, ‘‘English learner’’, ‘‘evidence-
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 23
based’’, ‘‘secondary school’’, ‘‘local educational agency’’, ‘‘parent’’,
‘‘Secretary’’, ‘‘State educational agency’’, and ‘‘technology’’ have
the meanings given those terms in section 8101 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7801);
(2) the term ‘‘full-service community school’’ has the
meaning given that term in section 4622(2) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and
(3) the term ‘‘State’’ means each of the 50 States, the
District of Columbia, and the Commonwealth of Puerto Rico.
(i) SAFE RETURN TO IN-PERSON INSTRUCTION.—
(1) IN GENERAL.—A local educational agency receiving funds Plan.
under this section shall develop and make publicly available Public
on the local educational agency’s website, not later than 30 information.
Web posting.
days after receiving the allocation of funds described in para- Deadline.
graph (d)(1), a plan for the safe return to in-person instruction
and continuity of services.
(2) COMMENT PERIOD.—Before making the plan described
in paragraph (1) publicly available, the local educational agency
shall seek public comment on the plan and take such comments
into account in the development of the plan.
(3) PREVIOUS PLANS.—If a local educational agency has
developed a plan for the safe return to in-person instruction
before the date of enactment of this Act that meets the require-
ments described in paragraphs (1) and (2), such plan shall
be deemed to satisfy the requirements under this subsection.
SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.
(a) IN GENERAL.—In addition to amounts otherwise available
through the Emergency Assistance to Non-Public Schools Program,
there is appropriated to the Department of Education for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $2,750,000,000, to remain available through September
30, 2023, for making allocations to Governors under the Emergency
Assistance to Non-Public Schools Program to provide services or
assistance to non-public schools that enroll a significant percentage
of low-income students and are most impacted by the qualifying
emergency.
(b) LIMITATIONS.—Funds provided under subsection (a) shall
not be used to provide reimbursements to any non-public school.
SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$39,584,570,000, to remain available through September 30, 2023,
for making allocations to institutions of higher education in accord-
ance with the same terms and conditions of section 314 of the
Coronavirus Response and Relief Supplemental Appropriations Act,
2021 (division M of Public Law 116–260), except that—
(1) subsection (a)(1) of such section 314 shall be applied Applicability.
by substituting ‘‘91 percent’’ for ‘‘89 percent’’;
(2) subsection (a)(2) of such section 314 shall be applied— Applicability.
(A) in the matter preceding subparagraph (A), by sub-
stituting ‘‘under the heading ‘Higher Education’ in the
Department of Education Appropriations Act, 2020’’ for
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‘‘in the Further Consolidated Appropriations Act, 2020
(Public Law 116–94)’’; and
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135 STAT. 24 PUBLIC LAW 117–2—MAR. 11, 2021
(B) in subparagraph (B), by substituting ‘‘under the
heading ‘Higher Education’ in the Department of Education
Appropriations Act, 2020’’ for ‘‘in the Further Consolidated
Appropriations Act, 2020 (Public Law 116–94)’’;
(3) an institution that receives an allocation apportioned
in accordance with clause (iii) of subsection (a)(2)(A) of such
section 314 that has a total endowment size of less than
$1,000,000 (including an institution that does not have an
endowment) shall be treated by the Secretary as having a
total endowment size of $1,000,000 for the purposes of such
clause (iii);
Applicability. (4) subsection (a)(4) of such section 314 shall be applied
by substituting ‘‘1 percent’’ for ‘‘3 percent’’;
(5) except as provided in paragraphs (7) and (9) of sub-
section (d) of such section 314, an institution shall use a portion
of funds received under this section to—
(A) implement evidence-based practices to monitor and
suppress coronavirus in accordance with public health
guidelines; and
(B) conduct direct outreach to financial aid applicants
about the opportunity to receive a financial aid adjustment
due to the recent unemployment of a family member or
independent student, or other circumstances, described in
section 479A of the Higher Education Act of 1965 (20
U.S.C. 1087tt);
(6) the following shall not apply to funds provided or
received in accordance with this section—
(A) subsection (b) of such section 314;
(B) paragraph (2) of subsection (c) of such section 314;
(C) paragraphs (1), (2), (4), (5), (6), and (8) of subsection
(d) of such section 314;
(D) subsections (e) and (f) of such section 314; and
(E) section 316 of the Coronavirus Response and Relief
Supplemental Appropriations Act, 2021 (division M of
Public Law 116–260); and
(7) an institution that receives an allocation under this
section apportioned in accordance with subparagraphs (A)
through (D) of subsection (a)(1) of such section 314 shall use
not less than 50 percent of such allocation to provide emergency
financial aid grants to students in accordance with subsection
(c)(3) of such section 314.
SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.
(a) STATE MAINTENANCE OF EFFORT.—
(1) IN GENERAL.—As a condition of receiving funds under
section 2001, a State shall maintain support for elementary
and secondary education, and for higher education (which shall
include State funding to institutions of higher education and
State need-based financial aid, and shall not include support
for capital projects or for research and development or tuition
and fees paid by students), in each of fiscal years 2022 and
2023 at least at the proportional levels of such State’s support
for elementary and secondary education and for higher edu-
cation relative to such State’s overall spending, averaged over
fiscal years 2017, 2018, and 2019.
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(2) WAIVER.—For the purpose of relieving fiscal burdens
incurred by States in preventing, preparing for, and responding
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 25
to the coronavirus, the Secretary of Education may waive any
maintenance of effort requirements associated with the Edu-
cation Stabilization Fund.
(b) STATE MAINTENANCE OF EQUITY.—
(1) HIGH-NEED LOCAL EDUCATIONAL AGENCIES.—As a condi-
tion of receiving funds under section 2001, a State educational
agency shall not, in fiscal year 2022 or 2023, reduce State
funding (as calculated on a per-pupil basis) for any high-need
local educational agency in the State by an amount that exceeds
the overall per-pupil reduction in State funds, if any, across
all local educational agencies in such State in such fiscal year.
(2) HIGHEST POVERTY LOCAL EDUCATIONAL AGENCIES.—Not-
withstanding paragraph (1), as a condition of receiving funds
under section 2001, a State educational agency shall not, in
fiscal year 2022 or 2023, reduce State funding (as calculated
on a per-pupil basis) for any highest poverty local educational
agency below the level of funding (as calculated on a per-
pupil basis) provided to each such local educational agency
in fiscal year 2019.
(c) LOCAL EDUCATIONAL AGENCY MAINTENANCE OF EQUITY FOR
HIGH-POVERTY SCHOOLS.—
(1) IN GENERAL.—As a condition of receiving funds under
section 2001, a local educational agency shall not, in fiscal
year 2022 or 2023—
(A) reduce per-pupil funding (from combined State and
local funding) for any high-poverty school served by such
local educational agency by an amount that exceeds—
(i) the total reduction in local educational agency
funding (from combined State and local funding) for
all schools served by the local educational agency in
such fiscal year (if any); divided by
(ii) the number of children enrolled in all schools
served by the local educational agency in such fiscal
year; or
(B) reduce per-pupil, full-time equivalent staff in any
high-poverty school by an amount that exceeds—
(i) the total reduction in full-time equivalent staff
in all schools served by such local educational agency
in such fiscal year (if any); divided by
(ii) the number of children enrolled in all schools
served by the local educational agency in such fiscal
year.
(2) EXCEPTION.—Paragraph (1) shall not apply to a local
educational agency in fiscal year 2022 or 2023 that meets
at least 1 of the following criteria in such fiscal year:
(A) Such local educational agency has a total enroll-
ment of less than 1,000 students.
(B) Such local educational agency operates a single
school.
(C) Such local educational agency serves all students
within each grade span with a single school.
(D) Such local educational agency demonstrates an Determination.
exceptional or uncontrollable circumstance, such as
unpredictable changes in student enrollment or a precipi-
tous decline in the financial resources of such agency, as
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determined by the Secretary of Education.
(d) DEFINITIONS.—In this section:
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135 STAT. 26 PUBLIC LAW 117–2—MAR. 11, 2021
(1) ELEMENTARY EDUCATION; SECONDARY EDUCATION.—The
terms ‘‘elementary education’’ and ‘‘secondary education’’ have
the meaning given such terms under State law.
(2) HIGHEST POVERTY LOCAL EDUCATIONAL AGENCY.—The
term ‘‘highest poverty local educational agency’’ means a local
educational agency that is among the group of local educational
agencies in the State that—
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the
basis of the most recent satisfactory data available from
the Department of Commerce (or, for local educational
agencies for which no such data are available, such other
data as the Secretary of Education determines are satisfac-
tory); and
(B) collectively serve not less than 20 percent of the
State’s total enrollment of students served by all local
educational agencies in the State.
(3) HIGH-NEED LOCAL EDUCATIONAL AGENCY.—The term
‘‘high-need local educational agency’’ means a local educational
agency that is among the group of local educational agencies
in the State that—
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the
basis of the most recent satisfactory data available from
the Department of Commerce (or, for local educational
agencies for which no such data are available, such other
data as the Secretary of Education determines are satisfac-
tory); and
(B) collectively serve not less than 50 percent of the
State’s total enrollment of students served by all local
educational agencies in the State.
(4) HIGH-POVERTY SCHOOL.—
(A) IN GENERAL.—The term ‘‘high-poverty school’’
means, with respect to a school served by a local edu-
cational agency, a school that is in the highest quartile
of schools served by such local educational agency based
on the percentage of economically disadvantaged students
served, as determined by the State in accordance with
subparagraph (B).
(B) DETERMINATION.—In making the determination
under subparagraph (A), a State shall select a measure
of poverty established for the purposes of this paragraph
by the Secretary of Education and apply such measure
consistently to all schools in the State.
(5) OVERALL PER-PUPIL REDUCTION IN STATE FUNDS.—The
term ‘‘overall per-pupil reduction in State funds’’ means, with
respect to a fiscal year—
(A) the amount of any reduction in the total amount
of State funds provided to all local educational agencies
in the State in such fiscal year compared to the total
amount of such funds provided to all local educational
agencies in the State in the previous fiscal year; divided
by
(B) the aggregate number of children enrolled in all
schools served by all local educational agencies in the State
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in the fiscal year for which the determination is being
made.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 27
(6) STATE.—The term ‘‘State’’ means each of the 50 States,
the District of Columbia, and the Commonwealth of Puerto
Rico.
SEC. 2005. OUTLYING AREAS. Time period.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$850,000,000, to remain available through September 30, 2023,
for the Secretary of Education to allocate awards to the outlying
areas on the basis of their respective needs, as determined by
the Secretary, to be allocated not more than 30 calendar days
after the date of enactment of this Act.
SEC. 2006. GALLAUDET UNIVERSITY.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$19,250,000, to remain available through September 30, 2023, for
the Kendall Demonstration Elementary School, the Model Sec-
ondary School for the Deaf, and Gallaudet University to prevent,
prepare for, and respond to coronavirus, including to defray
expenses associated with coronavirus (including lost revenue,
reimbursement for expenses already incurred, technology costs asso-
ciated with a transition to distance education, faculty and staff
trainings, and payroll) and to provide financial aid grants to stu-
dents, which may be used for any component of the student’s
cost of attendance.
SEC. 2007. STUDENT AID ADMINISTRATION.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$91,130,000, to remain available through September 30, 2023, for
Student Aid Administration within the Department of Education
to prevent, prepare for, and respond to coronavirus including direct
outreach to students and borrowers about financial aid, economic
impact payments, means-tested benefits, unemployment assistance,
and tax benefits, for which the students and borrowers may be
eligible.
SEC. 2008. HOWARD UNIVERSITY.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$35,000,000, to remain available through September 30, 2023, for
Howard University to prevent, prepare for, and respond to
coronavirus, including to defray expenses associated with
coronavirus (including lost revenue, reimbursement for expenses
already incurred, technology costs associated with a transition to
distance education, faculty and staff trainings, and payroll) and
to provide financial aid grants to students, which may be used
for any component of the student’s cost of attendance.
SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.
In addition to amounts otherwise available, there is appro-
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priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
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135 STAT. 28 PUBLIC LAW 117–2—MAR. 11, 2021
$19,250,000, to remain available through September 30, 2023, for
the National Technical Institute for the Deaf to prevent, prepare
for, and respond to coronavirus, including to defray expenses associ-
ated with coronavirus (including lost revenue, reimbursement for
expenses already incurred, technology costs associated with a transi-
tion to distance education, faculty and staff training, and payroll)
and to provide financial aid grants to students, which may be
used for any component of the student’s cost of attendance.
SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available through September 30, 2023,
for the Institute of Education Sciences to carry out research related
to addressing learning loss caused by the coronavirus among the
student subgroups described in section 1111(b)(2)(B)(xi) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)) and students experiencing homelessness and chil-
dren and youth in foster care, and to disseminate such findings
to State educational agencies and local educational agencies and
other appropriate entities.
SEC. 2011. PROGRAM ADMINISTRATION.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$15,000,000, to remain available through September 30, 2024, for
Program Administration within the Department of Education to
prevent, prepare for, and respond to coronavirus, and for salaries
and expenses necessary to implement this part.
SEC. 2012. OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appro-
priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$5,000,000, to remain available until expended, for the Office of
Inspector General of the Department of Education, for salaries
and expenses necessary for oversight, investigations, and audits
of programs, grants, and projects funded under this part carried
out by the Office of Inspector General.
SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRI-
ETARY INSTITUTIONS OF HIGHER EDUCATION.
(a) IN GENERAL.—Section 487(a)(24) of the Higher Education
Act of 1965 (20 U.S.C. 1094(a)(24)) is amended by striking ‘‘funds
provided under this title’’ and inserting ‘‘Federal funds that are
disbursed or delivered to or on behalf of a student to be used
to attend such institution (referred to in this paragraph and sub-
section (d) as ‘Federal education assistance funds’)’’.
(b) IMPLEMENTATION OF NON-FEDERAL REVENUE REQUIRE-
MENT.—Section 487(d) of the Higher Education Act of 1965 (20
U.S.C. 1094(d)) is amended—
(1) in the subsection heading, by striking ‘‘Non-title IV’’
and inserting ‘‘Non-Federal’’; and
(2) in paragraph (1)(C), by striking ‘‘funds for a program
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under this title’’ and inserting ‘‘Federal education assistance
funds’’.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 29
(c) EFFECTIVE DATE.—The amendments made under this section 20 USC 1094
shall— note.
(1) be subject to the master calendar requirements under
section 482 of the Higher Education Act of 1965 (20 U.S.C.
1089) and the public involvement and negotiated rulemaking
requirements under section 492 of the Higher Education Act
of 1965 (20 U.S.C. 1098a), except that such negotiated rule-
making shall commence not earlier than October 1, 2021; and
(2) apply to institutional fiscal years beginning on or after Applicability.
January 1, 2023.
SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDU-
CATION ACT.
(a) AMOUNTS FOR IDEA.—There is appropriated to the Sec-
retary of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated—
(1) $2,580,000,000 for grants to States under part B of
the Individuals with Disabilities Education Act;
(2) $200,000,000 for preschool grants under section 619
of the Individuals with Disabilities Education Act; and
(3) $250,000,000 for programs for infants and toddlers with
disabilities under part C of the Individuals with Disabilities
Education Act.
(b) GENERAL PROVISIONS.—Any amount appropriated under
subsection (a) is in addition to other amounts appropriated or
made available for the applicable purpose.
PART 2—MISCELLANEOUS
SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $135,000,000, to remain available until
expended, under the National Foundation on the Arts and the
Humanities Act of 1965, as follows:
(1) Forty percent shall be for grants, and relevant adminis-
trative expenses, to State arts agencies and regional arts
organizations that support organizations’ programming and
general operating expenses to cover up to 100 percent of the
costs of the programs which the grants support, to prevent,
prepare for, respond to, and recover from the coronavirus.
(2) Sixty percent shall be for direct grants, and relevant
administrative expenses, that support organizations’ program-
ming and general operating expenses to cover up to 100 percent
of the costs of the programs which the grants support, to
prevent, prepare for, respond to, and recover from the
coronavirus.
SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $135,000,000, to remain available until
expended, under the National Foundation on the Arts and the
Humanities Act of 1965, as follows:
(1) Forty percent shall be for grants, and relevant adminis-
trative expenses, to State humanities councils that support
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humanities organizations’ programming and general operating
expenses to cover up to 100 percent of the costs of the programs
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135 STAT. 30 PUBLIC LAW 117–2—MAR. 11, 2021
which the grants support, to prevent, prepare for, respond
to, and recover from the coronavirus.
(2) Sixty percent shall be for direct grants, and relevant
administrative expenses, that support humanities organiza-
tions’ programming and general operating expenses to cover
up to 100 percent of the costs of the programs which the
grants support, to prevent, prepare for, respond to, and recover
from the coronavirus.
SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.
In addition to amounts otherwise available, there is appro-
priated to the Institute of Museum and Library Services for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $200,000,000, to remain available until expended, for nec-
essary expenses to carry out museum and library services. The
Director of the Institute of Museum and Library Services shall
award not less than 89 percent of such funds to State library
administrative agencies by applying the formula in section 221(b)
of the Museum and Library Services Act, except that—
Applicability. (1) section 221(b)(3)(A) of such Act shall be applied by
substituting ‘‘$2,000,000’’ for ‘‘$680,000’’ and by substituting
‘‘$200,000’’ for ‘‘$60,000’’; and
(2) section 221(b)(3)(C) and subsections (b) and (c) of section
223 of such Act shall not apply to funds provided under this
section.
Subtitle B—Labor Matters
SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTEC-
TION ACTIVITIES.
(a) APPROPRIATION.—In addition to amounts otherwise made
available, out of any funds in the Treasury not otherwise appro-
priated, there are appropriated to the Secretary of Labor for fiscal
year 2021, $200,000,000, to remain available until September 30,
2023, for the Wage and Hour Division, the Office of Workers’
Compensation Programs, the Office of the Solicitor, the Mine Safety
and Health Administration, and the Occupational Safety and Health
Administration to carry out COVID–19 related worker protection
activities, and for the Office of Inspector General for oversight
of the Secretary’s activities to prevent, prepare for, and respond
to COVID–19.
(b) ALLOCATION OF AMOUNTS.—Amounts appropriated under
subsection (a) shall be allocated as follows:
(1) Not less than $100,000,000 shall be for the Occupational
Safety and Health Administration, of which $10,000,000 shall
be for Susan Harwood training grants and not less than
$5,000,000 shall be for enforcement activities related to
COVID–19 at high risk workplaces including health care, meat
and poultry processing facilities, agricultural workplaces and
correctional facilities.
(2) $12,500,000 shall be for the Office of Inspector General.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 31
Subtitle C—Human Services and
Community Supports
SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.
(a) CHILD CARE AND DEVELOPMENT BLOCK GRANT FUNDING.—
In addition to amounts otherwise available, there is appropriated Time period.
for fiscal year 2021, out of any amounts in the Treasury not other-
wise appropriated, $14,990,000,000, to remain available through
September 30, 2021, to carry out the program authorized under
section 658C of the Child Care and Development Block Grant
Act of 1990 (42 U.S.C. 9858a) without regard to requirements
in sections 658E(c)(3)(E) or 658G of such Act (42 U.S.C.
9858c(c)(3)(E), 9858e). Payments made to States, territories, Indian
Tribes, and Tribal organizations from funds made available under
this subsection shall be obligated in fiscal year 2021 or the suc-
ceeding 2 fiscal years. States, territories, Indian Tribes, and Tribal
organizations are authorized to use such funds to provide child
care assistance to health care sector employees, emergency
responders, sanitation workers, and other workers deemed essential
during the response to coronavirus by public officials, without
regard to the income eligibility requirements of section 658P(4)
of the Child Care and Development Block Grant Act (42 U.S.C.
9858n(4)).
(b) ADMINISTRATIVE COSTS.—In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of any
amounts in the Treasury not otherwise appropriated, $35,000,000,
to remain available through September 30, 2025, for the costs
of providing technical assistance and conducting research and for
the administrative costs to carry out this section and section 2202
of this subtitle.
(c) SUPPLEMENT NOT SUPPLANT.—Amounts made available to
carry out this section shall be used to supplement and not supplant
other Federal, State, and local public funds expended to provide
child care services for eligible individuals.
SEC. 2202. CHILD CARE STABILIZATION. 42 USC 9858
note.
(a) DEFINITIONS.—In this section:
(1) 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 under section 319 of the Public Health Service Act
(42 U.S.C. 247d) on January 31, 2020, with respect to COVID–
19, including any renewal of the declaration.
(2) ELIGIBLE CHILD CARE PROVIDER.—The term ‘‘eligible
child care provider’’ means—
(A) an eligible child care provider as defined in section
658P of the Child Care and Development Block Grant
Act of 1990 (42 U.S.C. 9858n); or
(B) a child care provider that is licensed, regulated,
or registered in the State, territory, or Indian Tribe on
the date of enactment of this Act and meets applicable
State and local health and safety requirements.
(b) CHILD CARE STABILIZATION FUNDING.—In addition to
amounts otherwise available, there is appropriated for fiscal year
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2021, out of any amounts in the Treasury not otherwise appro-
priated, $23,975,000,000, to remain available through September
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135 STAT. 32 PUBLIC LAW 117–2—MAR. 11, 2021
30, 2021, for grants under this section in accordance with the
Child Care and Development Block Grant Act of 1990.
(c) GRANTS.—From the amounts appropriated to carry out this
section and under the authority of section 658O of the Child Care
and Development Block Grant Act of 1990 (42 U.S.C. 9858m) and
this section, the Secretary shall award to each lead agency a child
care stabilization grant, without regard to the requirements in
subparagraphs (C) and (E) of section 658E(c)(3), and in section
658G, of the Child Care and Development Block Grant Act of
1990 (42 U.S.C. 9858c(c)(3), 9858e). Such grant shall be allotted
in accordance with section 658O of the Child Care and Development
Block Grant Act of 1990 (42 U.S.C. 9858m).
(d) STATE RESERVATIONS AND SUBGRANTS.—
(1) RESERVATION.—A lead agency for a State that receives
a child care stabilization grant pursuant to subsection (c) shall
reserve not more than 10 percent of such grant funds to admin-
ister subgrants, provide technical assistance and support for
applying for and accessing the subgrant opportunity, publicize
the availability of the subgrants, carry out activities to increase
the supply of child care, and provide technical assistance to
help child care providers implement policies as described in
paragraph (2)(D)(i).
(2) SUBGRANTS TO QUALIFIED CHILD CARE PROVIDERS.—
(A) IN GENERAL.—The lead agency shall use the
remainder of the grant funds awarded pursuant to sub-
section (c) to make subgrants to qualified child care pro-
viders described in subparagraph (B), regardless of such
a provider’s previous receipt of other Federal assistance,
to support the stability of the child care sector during
and after the COVID–19 public health emergency.
(B) QUALIFIED CHILD CARE PROVIDER.—To be qualified
to receive a subgrant under this paragraph, a provider
shall be an eligible child care provider that on the date
of submission of an application for the subgrant, was
either—
(i) open and available to provide child care services;
or
(ii) closed due to public health, financial hardship,
or other reasons relating to the COVID–19 public
health emergency.
(C) SUBGRANT AMOUNT.—The amount of such a
subgrant to a qualified child care provider shall be based
on the provider’s stated current operating expenses,
including costs associated with providing or preparing to
provide child care services during the COVID–19 public
health emergency, and to the extent practicable, cover suffi-
cient operating expenses to ensure continuous operations
for the intended period of the subgrant.
(D) APPLICATION.—The lead agency shall—
Web posting. (i) make available on the lead agency’s website
an application for qualified child care providers that
includes certifications that, for the duration of the
subgrant—
(I) the provider applying will, when open and
available to provide child care services, implement
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policies in line with guidance from the cor-
responding State, Tribal, and local authorities, and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 33
in accordance with State, Tribal, and local orders,
and, to the greatest extent possible, implement
policies in line with guidance from the Centers
for Disease Control and Prevention;
(II) for each employee, the provider will pay
not less than the full compensation, including any
benefits, that was provided to the employee as
of the date of submission of the application for
the subgrant (referred to in this subclause as ‘‘full
compensation’’), and will not take any action that
reduces the weekly amount of the employee’s com-
pensation below the weekly amount of full com-
pensation, or that reduces the employee’s rate of
compensation below the rate of full compensation,
including the involuntary furloughing of any
employee employed on the date of submission of
the application for the subgrant; and
(III) the provider will provide relief from co-
payments and tuition payments for the families
enrolled in the provider’s program, to the extent
possible, and prioritize such relief for families
struggling to make either type of payment; and
(ii) accept and process applications submitted
under this subparagraph on a rolling basis, and provide
subgrant funds in advance of provider expenditures,
except as provided in subsection (e)(2).
(E) OBLIGATION.—The lead agency shall notify the Sec- Notification.
retary if it is unable to obligate at least 50 percent of Deadline.
the funds received pursuant to subsection (c) that are avail-
able for subgrants described in this paragraph within 9
months of the date of enactment of this Act.
(e) USES OF FUNDS.—
(1) IN GENERAL.—A qualified child care provider that
receives funds through such a subgrant shall use the funds
for at least one of the following:
(A) Personnel costs, including payroll and salaries or
similar compensation for an employee (including any sole
proprietor or independent contractor), employee benefits,
premium pay, or costs for employee recruitment and reten-
tion.
(B) Rent (including rent under a lease agreement) or
payment on any mortgage obligation, utilities, facility
maintenance or improvements, or insurance.
(C) Personal protective equipment, cleaning and
sanitization supplies and services, or training and profes-
sional development related to health and safety practices.
(D) Purchases of or updates to equipment and supplies
to respond to the COVID–19 public health emergency.
(E) Goods and services necessary to maintain or resume
child care services.
(F) Mental health supports for children and employees.
(2) REIMBURSEMENT.—The qualified child care provider
may use the subgrant funds to reimburse the provider for
sums obligated or expended before the date of enactment of
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this Act for the cost of a good or service described in paragraph
(1) to respond to the COVID–19 public health emergency.
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135 STAT. 34 PUBLIC LAW 117–2—MAR. 11, 2021
(f) SUPPLEMENT NOT SUPPLANT.—Amounts made available to
carry out this section shall be used to supplement and not supplant
other Federal, State, and local public funds expended to provide
child care services for eligible individuals.
SEC. 2203. HEAD START.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any amounts in the Treasury
not otherwise appropriated, $1,000,000,000, to remain available
through September 30, 2022, to carry out the Head Start Act,
including for Federal administrative expenses. After reserving funds
for Federal administrative expenses, the Secretary shall allocate
all remaining amounts to Head Start agencies for one-time grants,
and shall allocate to each Head Start agency an amount that
bears the same ratio to the portion available for allocations as
the number of enrolled children served by the Head Start agency
bears to the number of enrolled children served by all Head Start
agencies.
SEC. 2204. PROGRAMS FOR SURVIVORS.
(a) IN GENERAL.—Section 303 of the Family Violence Prevention
and Services Act (42 U.S.C. 10403) is amended by adding at the
end the following:
‘‘(d) ADDITIONAL FUNDING.—For the purposes of carrying out
this title, in addition to amounts otherwise made available for
such purposes, there are appropriated, out of any amounts in the
Treasury not otherwise appropriated, for fiscal year 2021, to remain
available until expended except as otherwise provided in this sub-
section, each of the following:
‘‘(1) $180,000,000 to carry out sections 301 through 312,
to be allocated in the manner described in subsection (a)(2),
except that—
‘‘(A) a reference in subsection (a)(2) to an amount
appropriated under subsection (a)(1) shall be considered
to be a reference to an amount appropriated under this
paragraph;
‘‘(B) the matching requirement in section 306(c)(4) and
condition in section 308(d)(3) shall not apply; and
‘‘(C) each reference in section 305(e) to ‘the end of
the following fiscal year’ shall be considered to be a ref-
erence to ‘the end of fiscal year 2025’; and
‘‘(D) funds made available to a State in a grant under
section 306(a) and obligated in a timely manner shall be
available for expenditure, by the State or a recipient of
funds from the grant, through the end of fiscal year 2025;
‘‘(2) $18,000,000 to carry out section 309.
‘‘(3) $2,000,000 to carry out section 313, of which $1,000,000
shall be allocated to support Indian communities.’’.
42 USC 10401 (b) COVID–19 PUBLIC HEALTH EMERGENCY DEFINED.—In this
note. section, the term ‘‘COVID–19 public health emergency’’ means 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, including any renewal of the declaration.
(c) GRANTS TO SUPPORT CULTURALLY SPECIFIC POPULATIONS.—
(1) IN GENERAL.—In addition to amounts otherwise made
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available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary of Health
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 35
and Human Services (in this section referred to as the ‘‘Sec-
retary’’), $49,500,000 for fiscal year 2021, to be available until
expended, to carry out this subsection (excluding Federal
administrative costs, for which funds are appropriated under
subsection (e)).
(2) USE OF FUNDS.—From amounts appropriated under
paragraph (1), the Secretary acting through the Director of
the Family Violence Prevention and Services Program, shall—
(A) support culturally specific community-based
organizations to provide culturally specific activities for
survivors of sexual assault and domestic violence, to
address emergent needs resulting from the COVID–19
public health emergency and other public health concerns;
and
(B) support culturally specific community-based
organizations that provide culturally specific activities to
promote strategic partnership development and collabora-
tion in responding to the impact of COVID–19 and other
public health concerns on survivors of sexual assault and
domestic violence.
(d) GRANTS TO SUPPORT SURVIVORS OF SEXUAL ASSAULT.—
(1) IN GENERAL.—In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary,
$198,000,000 for fiscal year 2021, to be available until
expended, to carry out this subsection (excluding Federal
administrative costs, for which funds are appropriated under
subsection (e)).
(2) USE OF FUNDS.—From amounts appropriated under
paragraph (1), the Secretary acting through the Director of
the Family Violence Prevention and Services Program, shall
assist rape crisis centers in transitioning to virtual services
and meeting the emergency needs of survivors.
(e) ADMINISTRATIVE COSTS.—In addition to amounts otherwise
made available, there is appropriated to the Secretary, out of any
amounts in the Treasury not otherwise appropriated, $2,500,000
for fiscal year 2021, to remain available until expended, for the
Federal administrative costs of carrying out subsections (c) and
(d).
SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.
In addition to amounts otherwise available, there is appro-
priated to the Secretary of Health and Human Services for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, the following amounts, to remain available through Sep-
tember 30, 2023:
(1) $250,000,000 for carrying out the program authorized
under section 201 of the Child Abuse Prevention and Treatment
Act (42 U.S.C. 5116), which shall be allocated without regard
to section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall
be allotted to States in accordance with section 203 of such
Act (42 U.S.C. 5116b), except that—
(A) in subsection (b)(1)(A) of such section 203, ‘‘70
percent’’ shall be deemed to be ‘‘100 percent’’; and
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(B) subsections (b)(1)(B) and (c) of such section 203
shall not apply; and
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135 STAT. 36 PUBLIC LAW 117–2—MAR. 11, 2021
(2) $100,000,000 for carrying out the State grant program
authorized under section 106 of the Child Abuse Prevention
and Treatment Act (42 U.S.C. 5106a), which shall be allocated
without regard to section 112(a)(2) of such Act (42 U.S.C.
5106h(a)(2)).
SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
AND THE NATIONAL SERVICE TRUST.
(a) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE.—
In addition to amounts otherwise made available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, to the Corporation for National and
Community Service, $852,000,000, to remain available through Sep-
tember 30, 2024, to carry out subsection (b), except that amounts
to carry out subsection (b)(7) shall remain available until September
30, 2026.
(b) ALLOCATION OF AMOUNTS.—Amounts provided by subsection
(a) shall be allocated as follows:
(1) AMERICORPS STATE AND NATIONAL.—$620,000,000 shall
be used—
(A) to increase the living allowances of participants
in national service programs; and
(B) to make funding adjustments to existing (as of
the date of enactment of this Act) awards and award new
and additional awards to entities to support programs
described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B), and
(5)(B) of subsection (a), and subsection (b)(2), of section
122 of the National and Community Service Act of 1990
(42 U.S.C. 12572), whether or not the entities are already
grant recipients under such provisions on the date of enact-
ment of this Act, and notwithstanding section
122(a)(1)(B)(vi) of the National and Community Service
Act of 1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by—
(i) prioritizing entities serving communities dis-
proportionately impacted by COVID–19 and utilizing
culturally competent and multilingual strategies in the
provision of services; and
(ii) taking into account the diversity of commu-
nities and participants served by such entities,
including racial, ethnic, socioeconomic, linguistic, or
geographic diversity.
(2) STATE COMMISSIONS.—$20,000,000 shall be used to
make adjustments to existing (as of the date of enactment
of this Act) awards and new and additional awards, including
awards to State Commissions on National and Community
Service, under section 126(a) of the National and Community
Service Act of 1990 (42 U.S.C. 12576(a)).
(3) VOLUNTEER GENERATION FUND.—$20,000,000 shall be
used for expenses authorized under section 501(a)(4)(F) of the
National and Community Service Act of 1990 (42 U.S.C.
12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B)
of that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants
awarded by the Corporation for National and Community
Service on a competitive basis.
(4) AMERICORPS VISTA.—$80,000,000 shall be used for the
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purposes described in section 101 of the Domestic Volunteer
Service Act of 1973 (42 U.S.C. 4951), including to increase
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 37
the living allowances of volunteers, described in section 105(b)
of the Domestic Volunteer Service Act of 1973 (42 U.S.C.
4955(b)).
(5) NATIONAL SENIOR SERVICE CORPS.—$30,000,000 shall
be used for the purposes described in section 200 of the
Domestic Volunteer Service Act of 1973 (42 U.S.C. 5000).
(6) ADMINISTRATIVE COSTS.—$73,000,000 shall be used for
the Corporation for National and Community Service for
administrative expenses to carry out programs and activities
funded by subsection (a).
(7) OFFICE OF INSPECTOR GENERAL.—$9,000,000 shall be
used for the Office of Inspector General of the Corporation
for National and Community Service for salaries and expenses
necessary for oversight and audit of programs and activities
funded by subsection (a).
(c) NATIONAL SERVICE TRUST.—In addition to amounts other-
wise made available, there is appropriated for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$148,000,000, to remain available until expended, for administra-
tion of the National Service Trust, and for payment to the Trust
for the provision of educational awards pursuant to section
145(a)(1)(A) of the National and Community Service Act of 1990
(42 U.S.C. 12601(a)(1)(A)).
Subtitle D—Public Health
SEC. 2301. FUNDING FOR COVID–19 VACCINE ACTIVITIES AT THE CEN- 42 USC 247d
TERS FOR DISEASE CONTROL AND PREVENTION. note.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Health and Human Serv-
ices (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$7,500,000,000, to remain available until expended, to carry out
activities to plan, prepare for, promote, distribute, administer, mon-
itor, and track COVID–19 vaccines.
(b) USE OF FUNDS.—The Secretary, acting through the Director Consultation.
of the Centers for Disease Control and Prevention, and in consulta-
tion with other agencies, as applicable, shall, in conducting activities
referred to in subsection (a)—
(1) conduct activities to enhance, expand, and improve
nationwide COVID–19 vaccine distribution and administration,
including activities related to distribution of ancillary medical
products and supplies related to vaccines; and
(2) provide technical assistance, guidance, and support to,
and award grants or cooperative agreements to, State, local,
Tribal, and territorial public health departments for enhance-
ment of COVID–19 vaccine distribution and administration
capabilities, including—
(A) the distribution and administration of vaccines
licensed under section 351 of the Public Health Service
Act (42 U.S.C. 262) or authorized under section 564 of
the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
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360bbb–3) and ancillary medical products and supplies
related to vaccines;
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135 STAT. 38 PUBLIC LAW 117–2—MAR. 11, 2021
(B) the establishment and expansion, including staffing
support, of community vaccination centers, particularly in
underserved areas;
(C) the deployment of mobile vaccination units, particu-
larly in underserved areas;
(D) information technology, standards-based data, and
reporting enhancements, including improvements nec-
essary to support standards-based sharing of data related
to vaccine distribution and vaccinations and systems that
enhance vaccine safety, effectiveness, and uptake, particu-
larly among underserved populations;
(E) facilities enhancements;
(F) communication with the public regarding when,
where, and how to receive COVID–19 vaccines; and
(G) transportation of individuals to facilitate vaccina-
tions, including at community vaccination centers and
mobile vaccination units, particularly for underserved popu-
lations.
(c) SUPPLEMENTAL FUNDING FOR STATE VACCINATION GRANTS.—
(1) DEFINITIONS.—In this subsection:
(A) BASE FORMULA.—The term ‘‘base formula’’ means
the allocation formula that applied to the Public Health
Emergency Preparedness cooperative agreement in fiscal
year 2020.
(B) ALTERNATIVE ALLOCATION.—The term ‘‘alternative
allocation’’ means an allocation to each State, territory,
or locality calculated using the percentage derived from
the allocation received by such State, territory, or locality
of the aggregate amount of fiscal year 2020 Public Health
Emergency Preparedness cooperative agreement awards
under section 319C–1 of the Public Health Service Act
(42 U.S.C. 247d–3a).
(2) SUPPLEMENTAL FUNDING.—
Deadline. (A) IN GENERAL.—Not later than 21 days after the
date of enactment of this Act, the Secretary shall, out
of amounts described in subsection (a), provide supple-
mental funding to any State, locality, or territory that
received less of the amounts that were appropriated under
title III of division M of Public Law 116–260 for vaccination
grants to be issued by the Centers for Disease Control
and Prevention than such State, locality, or territory would
have received had such amounts been allocated using the
alternative allocation.
(B) AMOUNT.—The amount of supplemental funding
provided under this subsection shall be equal to the dif-
ference between—
(i) the amount the State, locality, or territory
received, or would receive, under the base formula;
and
(ii) the amount the State, locality, or territory
would receive under the alternative allocation.
SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
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in the Treasury not otherwise appropriated, $1,000,000,000, to
remain available until expended, to carry out activities, acting
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 39
through the Director of the Centers for Disease Control and Preven-
tion—
(1) to strengthen vaccine confidence in the United States,
including its territories and possessions;
(2) to provide further information and education with
respect to vaccines licensed under section 351 of the Public
Health Service Act (42 U.S.C. 262) or authorized under section
564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
360bbb–3); and
(3) to improve rates of vaccination throughout the United
States, including its territories and possessions, including
through activities described in section 313 of the Public Health
Service Act, as amended by section 311 of division BB of the
Consolidated Appropriations Act, 2021 (Public Law 116–260).
SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID–19 VACCINES,
THERAPEUTICS, AND MEDICAL SUPPLIES.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $6,050,000,000, to
remain available until expended, for necessary expenses with
respect to research, development, manufacturing, production, and
the purchase of vaccines, therapeutics, and ancillary medical prod-
ucts and supplies to prevent, prepare, or respond to—
(1) SARS–CoV–2 or any viral variant mutating therefrom
with pandemic potential; and
(2) COVID–19 or any disease with potential for creating
a pandemic.
SEC. 2304. FUNDING FOR COVID–19 VACCINE, THERAPEUTIC, AND
DEVICE ACTIVITIES AT THE FOOD AND DRUG ADMINIS-
TRATION.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $500,000,000, to remain
available until expended, to be used for the evaluation of the contin-
ued performance, safety, and effectiveness, including with respect
to emerging COVID–19 variants, of vaccines, therapeutics, and
diagnostics approved, cleared, licensed, or authorized for use for
the treatment, prevention, or diagnosis of COVID–19; facilitation
of advanced continuous manufacturing activities related to produc-
tion of vaccines and related materials; facilitation and conduct
of inspections related to the manufacturing of vaccines, thera-
peutics, and devices delayed or cancelled for reasons related to
COVID–19; review of devices authorized for use for the treatment,
prevention, or diagnosis of COVID–19; and oversight of the supply
chain and mitigation of shortages of vaccines, therapeutics, and
devices approved, cleared, licensed, or authorized for use for the
treatment, prevention, or diagnosis of COVID–19 by the Food and
Drug Administration.
SEC. 2305. REDUCED COST-SHARING.
(a) IN GENERAL.—Section 1402 of the Patient Protection and
Affordable Care Act is amended by redesignating subsection (f)
as subsection (g) and by inserting after subsection (e) the following
new subsection:
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‘‘(f) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE UNEMPLOY-
MENT COMPENSATION DURING 2021.—For purposes of this section,
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135 STAT. 40 PUBLIC LAW 117–2—MAR. 11, 2021
in the case of an individual who has received, or has been approved
to receive, unemployment compensation for any week beginning
during 2021, for the plan year in which such week begins—
‘‘(1) such individual shall be treated as meeting the require-
ments of subsection (b)(2), and
‘‘(2) for purposes of subsections (c) and (d), there shall
not be taken into account any household income of the indi-
vidual in excess of 133 percent of the poverty line for a family
of the size involved.’’.
42 USC 18071 (b) EFFECTIVE DATE.—The amendment made by this section
note. shall apply to plan years beginning after December 31, 2020.
Subtitle E—Testing
42 USC 247d SEC. 2401. FUNDING FOR COVID–19 TESTING, CONTACT TRACING, AND
note. MITIGATION ACTIVITIES.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Health and Human Serv-
ices (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$47,800,000,000, to remain available until expended, to carry out
activities to detect, diagnose, trace, and monitor SARS–CoV–2 and
COVID–19 infections and related strategies to mitigate the spread
of COVID–19.
(b) USE OF FUNDS.—From amounts appropriated by subsection
(a), the Secretary shall—
(1) implement a national, evidence-based strategy for
testing, contact tracing, surveillance, and mitigation with
respect to SARS–CoV–2 and COVID–19, including through
activities authorized under section 319(a) of the Public Health
Service Act;
(2) provide technical assistance, guidance, and support,
and award grants or cooperative agreements to State, local,
and territorial public health departments for activities to detect,
diagnose, trace, and monitor SARS–CoV–2 and COVID–19
infections and related strategies and activities to mitigate the
spread of COVID–19;
(3) support the development, manufacturing, procurement,
distribution, and administration of tests to detect or diagnose
SARS–CoV–2 and COVID–19, including through—
(A) support for the development, manufacture, procure-
ment, and distribution of supplies necessary for admin-
istering tests, such as personal protective equipment; and
(B) support for the acquisition, construction, alteration,
or renovation of non-federally owned facilities for the
production of diagnostics and ancillary medical products
and supplies where the Secretary determines that such
an investment is necessary to ensure the production of
sufficient amounts of such supplies;
(4) establish and expand Federal, State, local, and terri-
torial testing and contact tracing capabilities, including—
(A) through investments in laboratory capacity, such
as—
(i) academic and research laboratories, or other
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laboratories that could be used for processing of
COVID–19 testing;
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 41
(ii) community-based testing sites and community-
based organizations; or
(iii) mobile health units, particularly in medically
underserved areas; and
(B) with respect to quarantine and isolation of contacts;
(5) enhance information technology, data modernization,
and reporting, including improvements necessary to support
sharing of data related to public health capabilities;
(6) award grants to, or enter into cooperative agreements
or contracts with, State, local, and territorial public health
departments to establish, expand, and sustain a public health
workforce; and
(7) to cover administrative and program support costs nec-
essary to conduct activities related to subparagraph (a).
SEC. 2402. FUNDING FOR SARS–COV–2 GENOMIC SEQUENCING AND 42 USC 289g–5
SURVEILLANCE. note.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021 out
of any money in the Treasury not otherwise appropriated,
$1,750,000,000, to remain available until expended, to strengthen
and expand activities and workforce related to genomic sequencing,
analytics, and disease surveillance.
(b) USE OF FUNDS.—From amounts appropriated by subsection
(a), the Secretary, acting through the Director of the Centers for
Disease Control and Prevention, shall—
(1) conduct, expand, and improve activities to sequence
genomes, identify mutations, and survey the circulation and
transmission of viruses and other organisms, including strains
of SARS–CoV–2;
(2) award grants or cooperative agreements to State, local,
Tribal, or territorial public health departments or public health
laboratories—
(A) to increase their capacity to sequence genomes
of circulating strains of viruses and other organisms,
including SARS–CoV–2;
(B) to identify mutations in viruses and other orga-
nisms, including SARS–CoV–2;
(C) to use genomic sequencing to identify outbreaks
and clusters of diseases or infections, including COVID–
19; and
(D) to develop effective disease response strategies
based on genomic sequencing and surveillance data;
(3) enhance and expand the informatics capabilities of the
public health workforce; and
(4) award grants for the construction, alteration, or renova- Grants.
tion of facilities to improve genomic sequencing and surveillance
capabilities at the State and local level.
SEC. 2403. FUNDING FOR GLOBAL HEALTH.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any amounts
in the Treasury not otherwise appropriated, $750,000,000, to remain
available until expended, for activities to be conducted acting
through the Director of the Centers for Disease Control and Preven-
tion to combat SARS–CoV–2, COVID–19, and other emerging infec-
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tious disease threats globally, including efforts related to global
health security, global disease detection and response, global health
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135 STAT. 42 PUBLIC LAW 117–2—MAR. 11, 2021
protection, global immunization, and global coordination on public
health.
SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING
CENTER.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $500,000,000, to remain
available until expended, for activities to be conducted acting
through the Director of the Centers for Disease Control and Preven-
tion to support public health data surveillance and analytics infra-
structure modernization initiatives at the Centers for Disease Con-
trol and Prevention, and establish, expand, and maintain efforts
to modernize the United States disease warning system to forecast
and track hotspots for COVID–19, its variants, and emerging
biological threats, including academic and workforce support for
analytics and informatics infrastructure and data collection systems.
Subtitle F—Public Health Workforce
42 USC 295 note. SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Health and Human Serv-
ices (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$7,660,000,000, to remain available until expended, to carry out
activities related to establishing, expanding, and sustaining a public
health workforce, including by making awards to State, local, and
territorial public health departments.
(b) USE OF FUNDS FOR PUBLIC HEALTH DEPARTMENTS.—
Amounts made available to an awardee pursuant to subsection
(a) shall be used for the following:
(1) Costs, including wages and benefits, related to the
recruiting, hiring, and training of individuals—
(A) to serve as case investigators, contact tracers, social
support specialists, community health workers, public
health nurses, disease intervention specialists, epidemiolo-
gists, program managers, laboratory personnel,
informaticians, communication and policy experts, and any
other positions as may be required to prevent, prepare
for, and respond to COVID–19; and
(B) who are employed by—
(i) the State, territorial, or local public health
department involved; or
(ii) a nonprofit private or public organization with
demonstrated expertise in implementing public health
programs and established relationships with such
State, territorial, or local public health departments,
particularly in medically underserved areas.
(2) Personal protective equipment, data management and
other technology, or other necessary supplies.
(3) Administrative costs and activities necessary for
awardees to implement activities funded under this section.
(4) Subawards from recipients of awards under subsection
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(a) to local health departments for the purposes of the activities
funded under this section.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 43
SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until expended, for carrying out section 2813 of the Public
Health Service Act (42 U.S.C. 300hh–15).
Subtitle G—Public Health Investments
SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMU- 42 USC 254b
NITY CARE. note.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Health and Human Serv-
ices (in this subtitle referred to as the ‘‘Secretary’’) for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$7,600,000,000, to remain available until expended, for necessary
expenses for awarding grants and cooperative agreements under
section 330 of the Public Health Service Act (42 U.S.C. 254b)
to be awarded without regard to the time limitation in subsection
(e)(3) and subsections (e)(6)(A)(iii), (e)(6)(B)(iii), and (r)(2)(B) of such
section 330, and for necessary expenses for awarding grants to
Federally qualified health centers, as described in section
1861(aa)(4)(B) of the Social Security Act (42 U.S.C. 1395x(aa)(4)(B)),
and for awarding grants or contracts to Papa Ola Lokahi and
to qualified entities under sections 4 and 6 of the Native Hawaiian
Health Care Improvement Act (42 U.S.C. 11703, 11705). Of the
total amount appropriated by the preceding sentence, not less than
$20,000,000 shall be for grants or contracts to Papa Ola Lokahi
and to qualified entities under sections 4 and 6 of the Native
Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705).
(b) USE OF FUNDS.—Amounts made available to an awardee
pursuant to subsection (a) shall be used—
(1) to plan, prepare for, promote, distribute, administer,
and track COVID–19 vaccines, and to carry out other vaccine-
related activities;
(2) to detect, diagnose, trace, and monitor COVID–19 infec-
tions and related activities necessary to mitigate the spread
of COVID–19, including activities related to, and equipment
or supplies purchased for, testing, contact tracing, surveillance,
mitigation, and treatment of COVID–19;
(3) to purchase equipment and supplies to conduct mobile
testing or vaccinations for COVID–19, to purchase and maintain
mobile vehicles and equipment to conduct such testing or vac-
cinations, and to hire and train laboratory personnel and other
staff to conduct such mobile testing or vaccinations, particularly
in medically underserved areas;
(4) to establish, expand, and sustain the health care
workforce to prevent, prepare for, and respond to COVID–
19, and to carry out other health workforce-related activities;
(5) to modify, enhance, and expand health care services
and infrastructure; and
(6) to conduct community outreach and education activities
related to COVID–19.
(c) PAST EXPENDITURES.—An awardee may use amounts Time period.
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awarded pursuant to subsection (a) to cover the costs of the awardee
carrying out any of the activities described in subsection (b) during
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135 STAT. 44 PUBLIC LAW 117–2—MAR. 11, 2021
the period beginning on the date of the declaration of a public
health emergency by 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 and ending on the date of such award.
SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$800,000,000, to remain available until expended, for carrying out
sections 338A, 338B, and 338I of the Public Health Service Act
(42 U.S.C. 254l, 254l–1, 254q–1) with respect to the health
workforce.
(b) STATE LOAN REPAYMENT PROGRAMS.—
(1) IN GENERAL.—Of the amount made available pursuant
to subsection (a), $100,000,000 shall be made available for
providing primary health services through grants to States
under section 338I(a) of the Public Health Service Act (42
U.S.C. 254q–1(a)).
(2) CONDITIONS.—With respect to grants described in para-
graph (1) using funds made available under such paragraph:
(A) Section 338I(b) of the Public Health Service Act
(42 U.S.C. 254q–1(b)) shall not apply.
(B) Notwithstanding section 338I(d)(2) of the Public
Health Service Act (42 U.S.C. 254q–1(d)(2)), not more than
10 percent of an award to a State from such amounts,
may be used by the State for costs of administering the
State loan repayment program.
SEC. 2603. FUNDING FOR NURSE CORPS.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $200,000,000, to remain
available until expended, for carrying out section 846 of the Public
Health Service Act (42 U.S.C. 297n).
42 USC 256h SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE
note. GRADUATE MEDICAL EDUCATION.
(a) IN GENERAL.—In addition to amounts otherwise available,
and notwithstanding the capped amount referenced in sections
340H(b)(2) and 340H(d)(2) of the Public Health Service Act (42
U.S.C. 256h(b)(2) and (d)(2)), there is appropriated to the Secretary
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $330,000,000, to remain available until September
30, 2023, for the program of payments to teaching health centers
that operate graduate medical education under section 340H of
the Public Health Service Act (42 U.S.C. 256h) and for teaching
health center development grants authorized under section 749A
of the Public Health Service Act (42 U.S.C. 293l–1).
(b) USE OF FUNDS.—Amounts made available pursuant to sub-
section (a) shall be used for the following activities:
(1) For making payments to establish new approved grad-
uate medical residency training programs pursuant to section
340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
256h(a)(1)(C)).
(2) To provide an increase to the per resident amount
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described in section 340H(a)(2) of the Public Health Service
Act (42 U.S.C. 256h(a)(2)) of $10,000.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 45
(3) For making payments under section 340H(a)(1)(A) of
the Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to
qualified teaching health centers for maintenance of filled posi-
tions at existing approved graduate medical residency training
programs.
(4) For making payments under section 340H(a)(1)(B) of
the Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for
the expansion of existing approved graduate medical residency
training programs.
(5) For making awards under section 749A of the Public
Health Service Act (42 U.S.C. 293l–1) to teaching health centers
for the purpose of establishing new accredited or expanded
primary care residency programs.
(6) To cover administrative costs and activities necessary
for qualified teaching health centers receiving payments under
section 340H of the Public Health Service Act (42 U.S.C. 256h)
to carry out activities under such section.
SEC. 2605. FUNDING FOR FAMILY PLANNING.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, for necessary expenses for making grants
and contracts under section 1001 of the Public Health Service
Act (42 U.S.C. 300).
Subtitle H—Mental Health and Substance
Use Disorder
SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL
HEALTH SERVICES.
In addition to amounts otherwise available, there is appro-
priated to the Secretary of Health and Human Services (in this
subtitle referred to as the ‘‘Secretary’’) for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$1,500,000,000, to remain available until expended, for carrying
out subpart I of part B of title XIX of the Public Health Service
Act (42 U.S.C. 300x et seq.), subpart III of part B of title XIX
of such Act (42 U.S.C. 300x–51 et seq.), and section 505(c) of
such Act (42 U.S.C. 290aa–4(c)) with respect to mental health.
Notwithstanding section 1952 of the Public Health Service Act
(42 U.S.C. 300x–62), any amount awarded to a State out of amounts
appropriated by this section shall be expended by the State by
September 30, 2025.
SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND
TREATMENT OF SUBSTANCE ABUSE.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $1,500,000,000, to
remain available until expended, for carrying out subpart II of
part B of title XIX of the Public Health Service Act (42 U.S.C.
300x–21 et seq.), subpart III of part B of title XIX of such Act
(42 U.S.C. 300x–51 et seq.), section 505(d) of such Act (42 U.S.C.
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290aa–4(d)) with respect to substance abuse, and section 515(d)
of such Act (42 U.S.C. 290bb–21(d)). Notwithstanding section 1952 Deadline.
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135 STAT. 46 PUBLIC LAW 117–2—MAR. 11, 2021
of the Public Health Service Act (42 U.S.C. 300x–62), any amount
awarded to a State out of amounts appropriated by this section
shall be expended by the State by September 30, 2025.
42 USC 294n SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DIS-
note prec. ORDER TRAINING FOR HEALTH CARE PROFESSIONALS,
PARAPROFESSIONALS, AND PUBLIC SAFETY OFFICERS.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$80,000,000, to remain available until expended, for the purpose
described in subsection (b).
Grants. (b) USE OF FUNDING.—The Secretary, acting through the
Contracts. Administrator of the Health Resources and Services Administration,
shall, taking into consideration the needs of rural and medically
underserved communities, use amounts appropriated by subsection
(a) to award grants or contracts to health professions schools, aca-
demic health centers, State or local governments, Indian Tribes
and Tribal organizations, or other appropriate public or private
nonprofit entities (or consortia of entities, including entities pro-
moting multidisciplinary approaches), to plan, develop, operate, or
participate in health professions and nursing training activities
for health care students, residents, professionals, paraprofessionals,
trainees, and public safety officers, and employers of such individ-
uals, in evidence-informed strategies for reducing and addressing
suicide, burnout, mental health conditions, and substance use dis-
orders among health care professionals.
42 USC 294n SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN
note prec. ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF
MENTAL HEALTH AND SUBSTANCE USE DISORDER SERV-
ICES BY HEALTH CARE PROFESSIONALS.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until expended, for the purpose
described in subsection (b).
Consultation. (b) USE OF FUNDS.—The Secretary, acting through the Director
of the Centers for Disease Control and Prevention and in consulta-
tion with the medical professional community, shall use amounts
appropriated by subsection (a) to carry out a national evidence-
based education and awareness campaign directed at health care
professionals and first responders (such as emergency medical
service providers), and employers of such professionals and first
responders. Such awareness campaign shall—
(1) encourage primary prevention of mental health condi-
tions and substance use disorders and secondary and tertiary
prevention by encouraging health care professionals to seek
support and treatment for their own mental health and sub-
stance use concerns; and
(2) help such professionals to identify risk factors in them-
selves and others and respond to such risks.
42 USC 294n SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO
note prec. PROMOTE MENTAL HEALTH AMONG THEIR HEALTH
PROFESSIONAL WORKFORCE.
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(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 47
of any money in the Treasury not otherwise appropriated,
$40,000,000, to remain available until expended, for the purpose
described in subsection (b).
(b) USE OF FUNDS.—The Secretary, acting through the Adminis- Contracts.
trator of the Health Resources and Services Administration, shall,
taking into consideration the needs of rural and medically under-
served communities, use amounts appropriated by subsection (a)
to award grants or contracts to entities providing health care,
including health care providers associations and Federally qualified
health centers, to establish, enhance, or expand evidence-informed
programs or protocols to promote mental health among their pro-
viders, other personnel, and members.
SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 42 USC 290dd–3
SUBSTANCE USE DISORDER SERVICES. note.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$30,000,000, to remain available until expended, to carry out the
purpose described in subsection (b).
(b) USE OF FUNDS.—
(1) IN GENERAL.—The Secretary, acting through the Assist- Grants.
ant Secretary for Mental Health and Substance Use and in
consultation with the Director of the Centers for Disease Con-
trol and Prevention, shall award grants to support States;
local, Tribal, and territorial governments; Tribal organizations;
nonprofit community-based organizations; and primary and
behavioral health organizations to support community-based
overdose prevention programs, syringe services programs, and
other harm reduction services.
(2) USE OF GRANT FUNDS.—Grant funds awarded under
this section to eligible entities shall be used for preventing
and controlling the spread of infectious diseases and the con-
sequences of such diseases for individuals with substance use
disorder, distributing opioid overdose reversal medication to
individuals at risk of overdose, connecting individuals at risk
for, or with, a substance use disorder to overdose education,
counseling, and health education, and encouraging such individ-
uals to take steps to reduce the negative personal and public
health impacts of substance use or misuse.
SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL 42 USC 290aa
BEHAVIORAL HEALTH NEEDS. note.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$50,000,000, to remain available until expended, to carry out the
purpose described in subsection (b).
(b) USE OF FUNDS.—
(1) IN GENERAL.—The Secretary, acting through the Assist- Grants.
ant Secretary for Mental Health and Substance Use, shall
award grants to State, local, Tribal, and territorial govern-
ments, Tribal organizations, nonprofit community-based enti-
ties, and primary care and behavioral health organizations
to address increased community behavioral health needs wors-
ened by the COVID–19 public health emergency.
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(2) USE OF GRANT FUNDS.—Grant funds awarded under
this section to eligible entities shall be used for promoting
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135 STAT. 48 PUBLIC LAW 117–2—MAR. 11, 2021
care coordination among local entities; training the mental
and behavioral health workforce, relevant stakeholders, and
community members; expanding evidence-based integrated
models of care; addressing surge capacity for mental and behav-
ioral health needs; providing mental and behavioral health
services to individuals with mental health needs (including
co-occurring substance use disorders) as delivered by behavioral
and mental health professionals utilizing telehealth services;
and supporting, enhancing, or expanding mental and behavioral
health preventive and crisis intervention services.
SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS
NETWORK.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $10,000,000, to remain
available until expended, for carrying out section 582 of the Public
Health Service Act (42 U.S.C. 290hh–1) with respect to addressing
the problem of high-risk or medically underserved persons who
experience violence-related stress.
SEC. 2709. FUNDING FOR PROJECT AWARE.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended, for carrying out section 520A of the Public
Health Service Act (42 U.S.C. 290bb–32) with respect to advancing
wellness and resiliency in education.
SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $20,000,000, to remain
available until expended, for carrying out sections 520E and 520E–
2 of the Public Health Service Act (42 U.S.C. 290bb–36, 290bb–
36b).
SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDU-
CATION AND TRAINING.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until expended, for carrying out section 756 of the Public
Health Service Act (42 U.S.C. 294e–1).
SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.
In addition to amounts otherwise available, there is appro-
priated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $80,000,000, to remain
available until expended, for carrying out section 330M of the
Public Health Service Act (42 U.S.C. 254c–19).
SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMU-
NITY BEHAVIORAL HEALTH CLINICS.
In addition to amounts otherwise available, there is appro-
priated to the Secretary, acting through the Assistant Secretary
for Mental Health and Substance Use, for fiscal year 2021, out
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of any money in the Treasury not otherwise appropriated,
$420,000,000, to remain available until expended, for grants to
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 49
communities and community organizations that meet the criteria
for Certified Community Behavioral Health Clinics pursuant to
section 223(a) of the Protecting Access to Medicare Act of 2014
(42 U.S.C. 1396a note).
Subtitle I—Exchange Grant Program
SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MOD- 42 USC 18031
ERNIZATION. note.
(a) IN GENERAL.—Out of funds appropriated under subsection
(b), the Secretary of Health and Human Services (in this subtitle
referred to as the ‘‘Secretary’’) shall award grants to each American
Health Benefits Exchange established under section 1311(b) of the
Patient Protection and Affordable Care Act (42 U.S.C. 18031(b))
(other than an Exchange established by the Secretary under section
1321(c) of such Act (42 U.S.C. 18041(c))) that submits to the Sec-
retary an application at such time and in such manner, and con-
taining such information, as specified by the Secretary, for purposes
of enabling such Exchange to modernize or update any system,
program, or technology utilized by such Exchange to ensure such
Exchange is compliant with all applicable requirements.
(b) FUNDING.—In addition to amounts otherwise available, there
is appropriated, for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $20,000,000, to remain avail-
able until September 30, 2022, for carrying out this section.
Subtitle J—Continued Assistance to Rail
Workers
SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD
UNEMPLOYMENT INSURANCE ACT.
(a) IN GENERAL.—Section 2(a)(5)(A) of the Railroad Unemploy-
ment Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended—
(1) in the first sentence—
(A) by striking ‘‘March 14, 2021’’ and inserting ‘‘Sep-
tember 6, 2021’’;
(B) by striking ‘‘or July 1, 2020’’ and inserting ‘‘July
1, 2020, or July 1, 2021’’; and
(2) in the fourth sentence, by striking ‘‘March 14, 2021’’
and inserting ‘‘September 6, 2021’’.
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds 45 USC 352 note.
appropriated under subparagraph (B) of section 2(a)(5) of the Rail-
road Unemployment Insurance Act (45 U.S.C. 352(a)(5)) shall be
available to cover the cost of recovery benefits provided under
such section 2(a)(5) by reason of the amendments made by sub-
section (a) as well as to cover the cost of such benefits provided
under such section 2(a)(5) as in effect on the day before the date
of enactment of this Act.
SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAIL-
ROAD UNEMPLOYMENT INSURANCE ACT.
(a) IN GENERAL.—Section 2(c)(2)(D) of the Railroad Unemploy-
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ment Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended—
(1) in clause (i)—
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135 STAT. 50 PUBLIC LAW 117–2—MAR. 11, 2021
(A) in subclause (I), by striking ‘‘185 days’’ and
inserting ‘‘330 days’’;
(B) in subclause (II),
(i) by striking ‘‘19 consecutive 14-day periods’’ and
inserting ‘‘33 consecutive 14-day periods’’; and
(ii) by striking ‘‘6 consecutive 14-day periods’’ and
inserting ‘‘20 consecutive 14-day periods’’;
(2) in clause (ii)—
(A) by striking ‘‘120 days of unemployment’’ and
inserting ‘‘265 days of unemployment’’;
(B) by striking ‘‘12 consecutive 14-day periods’’ and
inserting ‘‘27 consecutive 14-day periods’’; and
(C) by striking ‘‘6 consecutive 14-day periods’’ and
inserting ‘‘20 consecutive 14-day periods’’;
(3) in clause (iii)—
(A) by striking ‘‘June 30, 2021’’ and inserting ‘‘June
30, 2022’’; and
(B) by striking ‘‘the provisions of clauses (i) and (ii)
shall not apply to any employee whose extended benefit
period under subparagraph (B) begins after March 14,
2021, and shall not apply to any employee with respect
to any registration period beginning after April 5, 2021.’’
and inserting ‘‘the provisions of clauses (i) and (ii) shall
not apply to any employee with respect to any registration
period beginning after September 6, 2021.’’; and
(4) in clause (v), by adding at the end the following: ‘‘In
addition to the amount appropriated by the preceding two
sentences, out of any funds in the Treasury not otherwise
appropriated, there are appropriated $2,000,000 to cover the
cost of additional extended unemployment benefits provided
under this subparagraph, to remain available until expended.’’.
45 USC 352 note. (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds
appropriated under the first, second, or third sentence of clause
(v) 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.
SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD
FOR BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
INSURANCE ACT.
(a) IN GENERAL.—Section 2112(a) of the CARES Act (15 U.S.C.
9030(a)) is amended by striking ‘‘March 14, 2021’’ and inserting
‘‘September 6, 2021’’.
15 USC 9030 (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.—Funds
note. appropriated under section 2112(c) of the CARES Act (15 U.S.C.
9030(c)) shall be available to cover the cost of additional benefits
payable due to section 2112(a) of such Act by reason of the amend-
ments made by subsection (a) as well as to cover the cost of
such benefits payable due to such section 2112(a) as in effect on
the day before the date of enactment of this Act.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 51
SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE
INSPECTOR GENERAL FUNDING.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated—
(1) $27,975,000, to remain available until expended, for
the Railroad Retirement Board, to prevent, prepare for, and
respond to coronavirus, of which—
(A) $6,800,000 shall be for additional hiring and over-
time bonuses as needed to administer the Railroad
Unemployment Insurance Act; and
(B) $21,175,000 shall be to supplement, not supplant,
existing resources devoted to operations and improvements
for the Information Technology Investment Initiatives of
the Railroad Retirement Board; and
(2) $500,000, to remain available until expended, for the
Railroad Retirement Board Office of Inspector General for audit,
investigatory and review activities.
Subtitle K—Ratepayer Protection
SEC. 2911. FUNDING FOR LIHEAP.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any amounts in the Treasury
not otherwise appropriated, $4,500,000,000, to remain available
through September 30, 2022, for additional funding to provide pay-
ments under section 2602(b) of the Low-Income Home Energy
Assistance Act of 1981 (42 U.S.C. 8621(b)), except that—
(1) $2,250,000,000 of such amounts shall be allocated as
though the total appropriation for such payments for fiscal
year 2021 was less than $1,975,000,000; and
(2) section 2607(b)(2)(B) of such Act (42 U.S.C.
8626(b)(2)(B)) shall not apply to funds appropriated under this
section for fiscal year 2021.
SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM. 15 USC 9058b.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Health and Human Serv-
ices (in this section referred to as the ‘‘Secretary’’) for fiscal year
2021, out of any amounts in the Treasury not otherwise appro-
priated, $500,000,000, to remain available until expended, for grants
to States and Indian Tribes to assist low-income households,
particularly those with the lowest incomes, that pay a high propor-
tion of household income for drinking water and wastewater serv-
ices, by providing funds to owners or operators of public water
systems or treatment works to reduce arrearages of and rates
charged to such households for such services.
(b) ALLOTMENT.—The Secretary shall—
(1) allot amounts appropriated in this section to a State
or Indian Tribe based on—
(A) the percentage of households in the State, or under
the jurisdiction of the Indian Tribe, with income equal
or less than 150 percent of the Federal poverty line; and
(B) the percentage of households in the State, or under
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the jurisdiction of the Indian Tribe, that spend more than
30 percent of monthly income on housing; and
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135 STAT. 52 PUBLIC LAW 117–2—MAR. 11, 2021
(2) reserve up to 3 percent of the amount appropriated
in this section for Indian Tribes and tribal organizations.
(c) DEFINITION.—In this section, the term ‘‘State’’ means each
of the 50 States of the United States, the District of Columbia,
the Commonwealth of Puerto Rico, American Samoa, Guam, the
United States Virgin Islands, and the Commonwealth of the
Northern Mariana Islands.
Subtitle L—Assistance for Older Ameri-
cans, Grandfamilies, and Kinship Fami-
lies
SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $1,434,000,000, to
remain available until expended, to carry out the Older Americans
Act of 1965.
(b) ALLOCATION OF AMOUNTS.—Amounts made available by sub-
section (a) shall be available as follows:
(1) $750,000,000 shall be available to carry out part C
of title III of such Act.
(2) $25,000,000 shall be available to carry out title VI
of such Act, including part C of such title.
(3) $460,000,000 shall be available to carry out part B
of title III of such Act, including for—
(A) supportive services of the types made available
for fiscal year 2020;
(B) efforts related to COVID–19 vaccination outreach,
including education, communication, transportation, and
other activities to facilitate vaccination of older individuals;
and
(C) prevention and mitigation activities related to
COVID–19 focused on addressing extended social isolation
among older individuals, including activities for invest-
ments in technological equipment and solutions or other
strategies aimed at alleviating negative health effects of
social isolation due to long-term stay-at-home recommenda-
tions for older individuals for the duration of the COVID–
19 public health emergency.
(4) $44,000,000 shall be available to carry out part D of
title III of such Act.
(5) $145,000,000 shall be available to carry out part E
of title III of such Act.
(6) $10,000,000 shall be available to carry out the long-
term care ombudsman program under title VII of such Act.
42 USC 3020g. SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON
GRANDFAMILIES AND KINSHIP FAMILIES.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Health and Human Serv-
ices for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $10,000,000, to remain available through
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September 30, 2025, for the Secretary, acting through the Adminis-
trator of the Administration for Community Living, to establish,
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 53
directly or through grants or contracts, a National Technical Assist-
ance Center on Grandfamilies and Kinship Families (in this section
referred to as the ‘‘Center’’) to provide training, technical assistance,
and resources for government programs, nonprofit and other
community-based organizations, and Indian Tribes, Tribal organiza-
tions, and urban Indian organizations, that serve grandfamilies
and kinship families to support the health and well-being of mem-
bers of grandfamilies and kinship families, including caregivers,
children, and their parents. The Center shall focus primarily on
serving grandfamilies and kinship families in which the primary
caregiver is an adult age 55 or older, or the child has one or
more disabilities.
(b) ACTIVITIES OF THE CENTER.—The Center shall—
(1) engage experts to stimulate the development of new
and identify existing evidence-based, evidence-informed, and
exemplary practices or programs related to health promotion
(including mental health and substance use disorder treat-
ment), education, nutrition, housing, financial needs, legal
issues, disability self-determination, caregiver support, and
other issues to help serve caregivers, children, and their parents
in grandfamilies and kinship families;
(2) encourage and support the implementation of the evi-
dence-based, evidence-informed, and exemplary practices or
programs identified under paragraph (1) to support
grandfamilies and kinship families and to promote coordination
of services for grandfamilies and kinship families across sys-
tems that support them;
(3) facilitate learning across States, territories, Indian
Tribes, Tribal organizations, and urban Indian organizations
for providing technical assistance, resources, and training
related to issues described in paragraph (1) to individuals and
entities across systems that directly work with grandfamilies
and kinship families;
(4) help government programs, nonprofit and other commu-
nity-based organizations, and Indian Tribes, Tribal organiza-
tions, and urban Indian organizations, serving grandfamilies
and kinship families, to plan and coordinate responses to assist
grandfamilies and kinship families during national, State,
Tribal, territorial, and local emergencies and disasters; and
(5) assist government programs, and nonprofit and other
community-based organizations, in promoting equity and imple-
menting culturally and linguistically appropriate approaches
as the programs and organizations serve grandfamilies and
kinship families.
TITLE III—COMMITTEE ON BANKING,
HOUSING, AND URBAN AFFAIRS
Subtitle A—Defense Production Act of 1950
SEC. 3101. COVID–19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT. 50 USC 4511
note.
(a) SUPPORTING ENHANCED USE OF THE DEFENSE PRODUCTION
ACT OF 1950.—In addition to funds otherwise available, there is
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appropriated, for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $10,000,000,000, to remain available
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135 STAT. 54 PUBLIC LAW 117–2—MAR. 11, 2021
until September 30, 2025, to carry out titles I, III, and VII of
such Act in accordance with subsection (b).
(b) MEDICAL SUPPLIES AND EQUIPMENT.—
(1) TESTING, PPE, VACCINES, AND OTHER MATERIALS.—
Except as provided in paragraph (2), amounts appropriated
in subsection (a) shall be used for the purchase, production
(including the construction, repair, and retrofitting of govern-
ment-owned or private facilities as necessary), or distribution
of medical supplies and equipment (including durable medical
equipment) related to combating the COVID–19 pandemic,
including—
(A) in vitro diagnostic products for the detection of
SARS–CoV–2 or the diagnosis of the virus that causes
COVID–19, and the reagents and other materials necessary
for producing, conducting, or administering such products,
and the machinery, equipment, laboratory capacity, or
other technology necessary to produce such products;
(B) face masks and personal protective equipment,
including face shields, nitrile gloves, N–95 filtering face-
piece respirators, and any other masks or equipment
(including durable medical equipment) needed to respond
to the COVID–19 pandemic, and the materials, machinery,
additional manufacturing lines or facilities, or other tech-
nology necessary to produce such equipment; and
(C) drugs, devices, and biological products that are
approved, cleared, licensed, or authorized for use in treating
or preventing COVID–19 and symptoms related to COVID–
19, and any materials, manufacturing machinery, addi-
tional manufacturing or fill-finish lines or facilities, tech-
nology, or equipment (including durable medical equip-
ment) necessary to produce or use such drugs, biological
products, or devices (including syringes, vials, or other
supplies or equipment related to delivery, distribution, or
administration).
Effective date. (2) RESPONDING TO PUBLIC HEALTH EMERGENCIES.—After
President. September 30, 2022, amounts appropriated in subsection (a)
may be used for any activity authorized by paragraph (1),
or any other activity necessary to meet critical public health
needs of the United States, with respect to any pathogen that
the President has determined has the potential for creating
a public health emergency.
Subtitle B—Housing Provisions
15 USC 9058c. SEC. 3201. EMERGENCY RENTAL ASSISTANCE.
(a) FUNDING.—
(1) APPROPRIATION.—In addition to amounts otherwise
available, there is appropriated to the Secretary of the Treasury
for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $21,550,000,000, to remain available
until September 30, 2027, for making payments to eligible
grantees under this section—
(2) RESERVATION OF FUNDS.—Of the amount appropriated
under paragraph (1), the Secretary shall reserve—
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(A) $305,000,000 for making payments under this sec-
tion to the Commonwealth of Puerto Rico, the United States
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 55
Virgin Islands, Guam, the Commonwealth of the Northern
Mariana Islands, and American Samoa;
(B) $30,000,000 for costs of the Secretary for the
administration of emergency rental assistance programs
and technical assistance to recipients of any grants made
by the Secretary to provide financial and other assistance
to renters;
(C) $3,000,000 for administrative expenses of the
Inspector General relating to oversight of funds provided
in this section; and
(D) $2,500,000,000 for payments to high-need grantees
as provided in this section.
(b) ALLOCATION OF FUNDS TO ELIGIBLE GRANTEES.—
(1) ALLOCATION FOR STATES AND UNITS OF LOCAL GOVERN-
MENT.—
(A) IN GENERAL.—The amount appropriated under Applicability.
paragraph (1) of subsection (a) that remains after the
application of paragraph (2) of such subsection shall be
allocated to eligible grantees described in subparagraphs
(A) and (B) of subsection (f)(1) in the same manner as
the amount appropriated under section 501 of subtitle A
of title V of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116–260) is allocated to States and
units of local government under subsection (b)(1) of such
section, except that section 501(b) of such subtitle A shall
be applied—
(i) without regard to clause (i) of paragraph (1)(A);
(ii) by deeming the amount appropriated under
paragraph (1) of subsection (a) of this Act that remains
after the application of paragraph (2) of such subsection
to be the amount deemed to apply for purposes of
applying clause (ii) of section 501(b)(1)(A) of such sub-
title A;
(iii) by substituting ‘‘$152,000,000’’ for
‘‘$200,000,000’’ each place such term appears;
(iv) in subclause (I) of such section 501(b)(1)(A)(v),
by substituting ‘‘under section 3201 of the American
Rescue Plan Act of 2021’’ for ‘‘under section 501 of
subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021’’; and
(v) in subclause (II) of such section 501(b)(1)(A)(v),
by substituting ‘‘local government elects to receive
funds from the Secretary under section 3201 of the
American Rescue Plan Act of 2021 and will use the
funds in a manner consistent with such section’’ for
‘‘local government elects to receive funds from the Sec-
retary under section 501 of subtitle A of title V of
division N of the Consolidated Appropriations Act, 2021
and will use the funds in a manner consistent with
such section’’.
(B) PRO RATA ADJUSTMENT.—The Secretary shall make
pro rata adjustments in the amounts of the allocations
determined under subparagraph (A) of this paragraph for
entities described in such subparagraph as necessary to
ensure that the total amount of allocations made pursuant
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to such subparagraph does not exceed the remainder appro-
priated amount described in such subparagraph.
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135 STAT. 56 PUBLIC LAW 117–2—MAR. 11, 2021
Applicability. (2) ALLOCATIONS FOR TERRITORIES.—The amount reserved
under subsection (a)(2)(A) shall be allocated to eligible grantees
described in subsection (f)(1)(C) in the same manner as the
amount appropriated under section 501(a)(2)(A) of subtitle A
of title V of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116–260) is allocated under section
501(b)(3) of such subtitle A to eligible grantees described under
subparagraph (C) of such section 501(b)(3), except that section
501(b)(3) of such subtitle A shall be applied—
(A) in subparagraph (A), by inserting ‘‘of section 3201
of the American Rescue Plan Act of 2021’’ after ‘‘the amount
reserved under subsection (a)(2)(A)’’; and
(B) in clause (i) of subparagraph (B), by substituting
‘‘the amount equal to 0.3 percent of the amount appro-
priated under subsection (a)(1)’’ with ‘‘the amount equal
to 0.3 percent of the amount appropriated under subsection
(a)(1) of section 3201 of the American Rescue Plan Act
of 2021’’.
(3) HIGH-NEED GRANTEES.—The Secretary shall allocate
funds reserved under subsection (a)(2)(D) to eligible grantees
with a high need for assistance under this section, with the
number of very low-income renter households paying more than
50 percent of income on rent or living in substandard or over-
crowded conditions, rental market costs, and change in employ-
ment since February 2020 used as the factors for allocating
funds.
(c) PAYMENT SCHEDULE.—
Deadline. (1) IN GENERAL.—The Secretary shall pay all eligible
grantees not less than 40 percent of each such eligible grantee’s
total allocation provided under subsection (b) within 60 days
of enactment of this Act.
Procedure. (2) SUBSEQUENT PAYMENTS.—The Secretary shall pay to
Requirement. eligible grantees additional amounts in tranches up to the
full amount of each such eligible grantee’s total allocation in
accordance with a procedure established by the Secretary, pro-
vided that any such procedure established by the Secretary
shall require that an eligible grantee must have obligated not
less than 75 percent of the funds already disbursed by the
Secretary pursuant to this section prior to disbursement of
additional amounts.
(d) USE OF FUNDS.—
(1) IN GENERAL.—An eligible grantee shall only use the
funds provided from payments made under this section as
follows:
(A) FINANCIAL ASSISTANCE.—
Time period. (i) IN GENERAL.—Subject to clause (ii) of this
subparagraph, funds received by an eligible grantee
from payments made under this section shall be used
to provide financial assistance to eligible households,
not to exceed 18 months, including the payment of—
(I) rent;
(II) rental arrears;
(III) utilities and home energy costs;
(IV) utilities and home energy costs arrears;
and
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(V) other expenses related to housing, as
defined by the Secretary.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 57
(ii) LIMITATION.—The aggregate amount of finan-
cial assistance an eligible household may receive under
this section, when combined with financial assistance
provided under section 501 of subtitle A of title V
of division N of the Consolidated Appropriations Act,
2021 (Public Law 116–260), shall not exceed 18
months.
(B) HOUSING STABILITY SERVICES.—Not more than 10
percent of funds received by an eligible grantee from pay-
ments made under this section may be used to provide
case management and other services intended to help keep
households stably housed.
(C) ADMINISTRATIVE COSTS.—Not more than 15 percent
of the total amount paid to an eligible grantee under this
section may be used for administrative costs attributable
to providing financial assistance, housing stability services,
and other affordable rental housing and eviction prevention
activities, including for data collection and reporting
requirements related to such funds.
(D) OTHER AFFORDABLE RENTAL HOUSING AND EVICTION
PREVENTION ACTIVITIES.—An eligible grantee may use any
funds from payments made under this section that are
unobligated on October 1, 2022, for purposes in addition
to those specified in this paragraph, provided that—
(i) such other purposes are affordable rental
housing and eviction prevention purposes, as defined
by the Secretary, serving very low-income families (as
such term is defined in section 3(b) of the United
States Housing Act of 1937 (42 U.S.C. 1437a(b))); and
(ii) prior to obligating any funds for such purposes,
the eligible grantee has obligated not less than 75
percent of the total funds allocated to such eligible
grantee in accordance with this section.
(2) DISTRIBUTION OF ASSISTANCE.—Amounts appropriated
under subsection (a)(1) of this section shall be subject to the
same terms and conditions that apply under paragraph (4)
of section 501(c) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116–260)
to amounts appropriated under subsection (a)(1) of such section
501.
(e) REALLOCATION OF FUNDS.—
(1) IN GENERAL.—Beginning March 31, 2022, the Secretary Effective date.
shall reallocate funds allocated to eligible grantees in accord- Procedure.
ance with subsection (b) but not yet paid in accordance with
subsection (c)(2) according to a procedure established by the
Secretary.
(2) ELIGIBILITY FOR REALLOCATED FUNDS.—The Secretary Requirement.
shall require an eligible grantee to have obligated 50 percent
of the total amount of funds allocated to such eligible grantee
under subsection (b) to be eligible to receive funds reallocated
under paragraph (1) of this subsection.
(3) PAYMENT OF REALLOCATED FUNDS BY THE SECRETARY.—
The Secretary shall pay to each eligible grantee eligible for
a payment of reallocated funds described in paragraph (2) of
this subsection the amount allocated to such eligible grantee
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in accordance with the procedure established by the Secretary
in accordance with paragraph (1) of this subsection.
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135 STAT. 58 PUBLIC LAW 117–2—MAR. 11, 2021
(4) USE OF REALLOCATED FUNDS.—Eligible grantees may
use any funds received in accordance with this subsection only
for purposes specified in paragraph (1) of subsection (d).
(f) DEFINITIONS.—In this section:
(1) ELIGIBLE GRANTEE.—The term ‘‘eligible grantee’’ means
any of the following:
(A) The 50 States of the United States and the District
of Columbia.
(B) A unit of local government (as defined in paragraph
(5)).
(C) The Commonwealth of Puerto Rico, the United
States Virgin Islands, Guam, the Commonwealth of the
Northern Mariana Islands, and American Samoa.
(2) ELIGIBLE HOUSEHOLD.—The term ‘‘eligible household’’
means a household of 1 or more individuals who are obligated
to pay rent on a residential dwelling and with respect to which
the eligible grantee involved determines that—
(A) 1 or more individuals within the household has—
(i) qualified for unemployment benefits; or
(ii) experienced a reduction in household income,
incurred significant costs, or experienced other finan-
cial hardship during or due, directly or indirectly, to
the coronavirus pandemic;
(B) 1 or more individuals within the household can
demonstrate a risk of experiencing homelessness or housing
instability; and
(C) the household is a low-income family (as such term
is defined in section 3(b) of the United States Housing
Act of 1937 (42 U.S.C. 1437a(b)).
(3) INSPECTOR GENERAL.—The term ‘‘Inspector General’’
means the Inspector General of the Department of the
Treasury.
(4) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of the Treasury.
(5) UNIT OF LOCAL GOVERNMENT.—The term ‘‘unit of local
government’’ has the meaning given such term in section 501
of subtitle A of title V of division N of the Consolidated Appro-
priations Act, 2021 (Public Law 116–260).
(g) AVAILABILITY.—Funds provided to an eligible grantee under
a payment made under this section shall remain available through
September 30, 2025.
(h) EXTENSION OF AVAILABILITY UNDER PROGRAM FOR EXISTING
FUNDING.—Paragraph (1) of section 501(e) of subtitle A of title
V of division N of the Consolidated Appropriations Act, 2021 (Public
134 Stat. 2074. Law 116–260) is amended by striking ‘‘December 31, 2021’’ and
inserting ‘‘September 30, 2022’’.
42 USC 1437f SEC. 3202. EMERGENCY HOUSING VOUCHERS.
note.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ‘‘Secretary’’) for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $5,000,000,000, to remain available until September
30, 2030, for—
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(1) incremental emergency vouchers under subsection (b);
(2) renewals of the vouchers under subsection (b);
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 59
(3) fees for the costs of administering vouchers under sub-
section (b) and other eligible expenses defined by notice to
prevent, prepare, and respond to coronavirus to facilitate the
leasing of the emergency vouchers, such as security deposit
assistance and other costs related to retention and support
of participating owners; and
(4) adjustments in the calendar year 2021 section 8 renewal
funding allocation, including mainstream vouchers, for public
housing agencies that experience a significant increase in
voucher per-unit costs due to extraordinary circumstances or
that, despite taking reasonable cost savings measures, would
otherwise be required to terminate rental assistance for families
as a result of insufficient funding.
(b) EMERGENCY VOUCHERS.—
(1) IN GENERAL.—The Secretary shall provide emergency
rental assistance vouchers under subsection (a), which shall
be tenant-based rental assistance under section 8(o) of the
United States Housing Act of 1937 (42 U.S.C. 1437f(o)).
(2) QUALIFYING INDIVIDUALS OR FAMILIES DEFINED.—For
the purposes of this section, qualifying individuals or families
are those who are—
(A) homeless (as such term is defined in section 103(a)
of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11302(a));
(B) at risk of homelessness (as such term is defined
in section 401(1) of the McKinney-Vento Homeless Assist-
ance Act (42 U.S.C. 11360(1)));
(C) fleeing, or attempting to flee, domestic violence,
dating violence, sexual assault, stalking, or human traf-
ficking, as defined by the Secretary; or
(D) recently homeless, as determined by the Secretary,
and for whom providing rental assistance will prevent the
family’s homelessness or having high risk of housing insta-
bility.
(3) ALLOCATION.—The Secretary shall notify public housing Notification.
agencies of the number of emergency vouchers provided under Deadline.
this section to be allocated to the agency not later than 60
days after the date of the enactment of this Act, in accordance
with a formula that includes public housing agency capacity
and ensures geographic diversity, including with respect to
rural areas, among public housing agencies administering the
Housing Choice Voucher program.
(4) TERMS AND CONDITIONS.—
(A) ELECTION TO ADMINISTER.—The Secretary shall Procedure.
establish a procedure for public housing agencies to accept
or decline the emergency vouchers allocated to the agency
in accordance with the formula under subparagraph (3).
(B) FAILURE TO USE VOUCHERS PROMPTLY.—If a public
housing agency fails to lease its authorized vouchers under
subsection (b) on behalf of eligible families within a reason-
able period of time, the Secretary may revoke and redis-
tribute any unleased vouchers and associated funds,
including administrative fees and costs referred to in sub-
section (a)(3), to other public housing agencies according
to the formula under paragraph (3).
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(5) WAIVERS AND ALTERNATIVE REQUIREMENTS.—The Sec-
retary may waive or specify alternative requirements for any
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135 STAT. 60 PUBLIC LAW 117–2—MAR. 11, 2021
provision of the United States Housing Act of 1937 (42 U.S.C.
1437 et seq.) or regulation applicable to such statute other
than requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that
the waiver or alternative requirement is necessary to expedite
or facilitate the use of amounts made available in this section.
(6) TERMINATION OF VOUCHERS UPON TURNOVER.—After
September 30, 2023, a public housing agency may not reissue
any vouchers made available under this section when assistance
for the family assisted ends.
(c) TECHNICAL ASSISTANCE AND OTHER COSTS.—The Secretary
may use not more $20,000,000 of the amounts made available
under this section for the costs to the Secretary of administering
and overseeing the implementation of this section and the Housing
Choice Voucher program generally, including information tech-
nology, financial reporting, and other costs. Of the amounts set
aside under this subsection, the Secretary may use not more than
$10,000,000, without competition, to make new awards or increase
prior awards to existing technical assistance providers to provide
an immediate increase in capacity building and technical assistance
to public housing agencies.
Notice. (d) IMPLEMENTATION.—The Secretary may implement the provi-
sions of this section by notice.
SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.
In addition to amounts otherwise available, there is appro-
priated to the Secretary of Agriculture for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2022, to
provide grants under section 521(a)(2) of the Housing Act of 1949
or agreements entered into in lieu of debt forgiveness or payments
for eligible households as authorized by section 502(c)(5)(D) of the
Housing Act of 1949, for temporary adjustment of income losses
for residents of housing financed or assisted under section 514,
515, or 516 of the Housing Act of 1949 who have experienced
income loss but are not currently receiving Federal rental assist-
ance.
42 USC 8101 SEC. 3204. HOUSING COUNSELING.
note.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Neighborhood Reinvestment Cor-
poration (in this section referred to as the ‘‘Corporation’’) for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $100,000,000, to remain available until September 30, 2025,
for grants to housing counseling intermediaries approved by the
Department of Housing and Urban Development, State housing
finance agencies, and NeighborWorks organizations for providing
housing counseling services, as authorized under the Neighborhood
Reinvestment Corporation Act (42 U.S.C. 8101–8107) and consistent
with the discretion set forth in section 606(a)(5) of such Act (42
U.S.C. 8105(a)(5)) to design and administer grant programs. Of
the grant funds made available under this subsection, not less
than 40 percent shall be provided to counseling organizations that—
(1) target housing counseling services to minority and low-
income populations facing housing instability; or
(2) provide housing counseling services in neighborhoods
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having high concentrations of minority and low-income popu-
lations.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 61
(b) LIMITATION.—The aggregate amount provided to
NeighborWorks organizations under this section shall not exceed
15 percent of the total of grant funds made available by subsection
(a).
(c) ADMINISTRATION AND OVERSIGHT.—The Corporation may
retain a portion of the amounts provided under this section, in
a proportion consistent with its standard rate for program adminis-
tration in order to cover its expenses related to program administra-
tion and oversight.
(d) HOUSING COUNSELING SERVICES DEFINED.— For the pur-
poses of this section, the term ‘‘housing counseling services’’
means—
(1) housing counseling provided directly to households
facing housing instability, such as eviction, default, foreclosure,
loss of income, or homelessness;
(2) education, outreach, training, technology upgrades, and
other program related support; and
(3) operational oversight funding for grantees and sub-
grantees that receive funds under this section.
SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES 42 USC 12721
PROGRAM. note.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ‘‘Secretary’’) for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $5,000,000,000, to remain available until September
30, 2025, except that amounts authorized under subsection (d)(3)
shall remain available until September 30, 2029, for assistance
under title II of the Cranston-Gonzalez National Affordable Housing
Act (42 U.S.C. 12721 et seq.) for the following activities to primarily
benefit qualifying individuals or families:
(1) Tenant-based rental assistance.
(2) The development and support of affordable housing
pursuant to section 212(a) of the Cranston-Gonzalez National
Affordable Housing Act (42 U.S.C. 12742(a)) (‘‘the Act’’ herein).
(3) Supportive services to qualifying individuals or families
not already receiving such supportive services, including—
(A) activities listed in section 401(29) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11360(29));
(B) housing counseling; and
(C) homeless prevention services.
(4) The acquisition and development of non-congregate
shelter units, all or a portion of which may—
(A) be converted to permanent affordable housing;
(B) be used as emergency shelter under subtitle B
of title IV of the McKinney-Vento Homeless Assistance
Act (42 U.S.C. 11371–11378);
(C) be converted to permanent housing under subtitle
C of title IV of the McKinney-Vento Homeless Assistance
Act (42 U.S.C. 11381–11389); or
(D) remain as non-congregate shelter units.
(b) QUALIFYING INDIVIDUALS OR FAMILIES DEFINED.—For the
purposes of this section, qualifying individuals or families are those
who are—
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(1) homeless, as defined in section 103(a) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11302(a));
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135 STAT. 62 PUBLIC LAW 117–2—MAR. 11, 2021
(2) at-risk of homelessness, as defined in section 401(1)
of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11360(1));
(3) fleeing, or attempting to flee, domestic violence, dating
violence, sexual assault, stalking, or human trafficking, as
defined by the Secretary;
(4) in other populations where providing supportive services
or assistance under section 212(a) of the Act (42 U.S.C.
12742(a)) would prevent the family’s homelessness or would
serve those with the greatest risk of housing instability; or
(5) veterans and families that include a veteran family
member that meet one of the preceding criteria.
(c) TERMS AND CONDITIONS.—
(1) FUNDING RESTRICTIONS.—The cost limits in section
212(e) (42 U.S.C. 12742(e)), the commitment requirements in
section 218(g) (42 U.S.C. 12748(g)), the matching requirements
in section 220 (42 U.S.C. 12750), and the set-aside for housing
developed, sponsored, or owned by community housing develop-
ment organizations required in section 231 of the Act (42 U.S.C.
12771) shall not apply for amounts made available in this
section.
(2) ADMINISTRATIVE COSTS.— Notwithstanding sections
212(c) and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)),
of the funds made available in this section for carrying out
activities authorized in this section, a grantee may use up
to fifteen percent of its allocation for administrative and plan-
ning costs.
(3) OPERATING EXPENSES.—Notwithstanding sections 212(a)
and (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee
may use up to an additional five percent of its allocation for
the payment of operating expenses of community housing
development organizations and nonprofit organizations carrying
out activities authorized under this section, but only if—
(A) such funds are used to develop the capacity of
the community housing development organization or non-
profit organization in the jurisdiction or insular area to
carry out activities authorized under this section; and
(B) the community housing development organization
or nonprofit organization complies with the limitation on
assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
(4) CONTRACTING.—A grantee, when contracting with
service providers engaged directly in the provision of services
under paragraph (a)(3), shall, to the extent practicable, enter
into contracts in amounts that cover the actual total program
costs and administrative overhead to provide the services con-
tracted.
(d) ALLOCATION.—
Deadline. (1) FORMULA ASSISTANCE.—Except as provided in para-
graphs (2) and (3), the Secretary shall allocate amounts made
available under this section pursuant to section 217 of the
Act (42 U.S.C. 12747) to grantees that received allocations
pursuant to that same formula in fiscal year 2021, and shall
make such allocations within 30 days of enactment of this
Act.
(2) TECHNICAL ASSISTANCE.—Up to $25,000,000 of the
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amounts made available under this section shall be used, with-
out competition, to make new awards or increase prior awards
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 63
to existing technical assistance providers to provide an imme-
diate increase in capacity building and technical assistance
available to any grantees implementing activities or projects
consistent with this section.
(3) OTHER COSTS.—Up to $50,000,000 of the amounts made
available under this section shall be used for the administrative
costs to oversee and administer implementation of this section
and the HOME program generally, including information tech-
nology, financial reporting, and other costs.
(4) WAIVERS OR ALTERNATIVE REQUIREMENTS.—The Sec-
retary may waive or specify alternative requirements for any
provision of the Cranston-Gonzalez National Affordable
Housing Act (42 U.S.C. 12701 et seq.) and titles I and IV
of the McKinney-Vento Homelessness Act (42 U.S.C. 11301
et seq., 11360 et seq.) or regulation for the administration
of the amounts made available under this section other than
requirements related to fair housing, nondiscrimination, labor
standards, and the environment, upon a finding that the waiver
or alternative requirement is necessary to expedite or facilitate
the use of amounts made available under this section.
SEC. 3206. HOMEOWNER ASSISTANCE FUND. 15 USC 9058d.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of the Treasury for
the Homeowner Assistance Fund established under subsection (c)
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $9,961,000,000, to remain available until September
30, 2025, for qualified expenses that meet the purposes specified
under subsection (c) and expenses described in subsection (d)(1).
(b) DEFINITIONS.—In this section:
(1) CONFORMING LOAN LIMIT.—The term ‘‘conforming loan
limit’’ means the applicable limitation governing the maximum
original principal obligation of a mortgage secured by a single-
family residence, a mortgage secured by a 2-family residence,
a mortgage secured by a 3-family residence, or a mortgage
secured by a 4-family residence, as determined and adjusted
annually under section 302(b)(2) of the Federal National Mort-
gage Association Charter Act (12 U.S.C. 1717(b)(2)) and section
305(a)(2) of the Federal Home Loan Mortgage Corporation Act
(12 U.S.C. 1454(a)(2)).
(2) DWELLING.—The term ‘‘dwelling’’ means any building,
structure, or portion thereof which is occupied as, or designed
or intended for occupancy as, a residence by one or more individ-
uals.
(3) ELIGIBLE ENTITY.—The term ‘‘eligible entity’’ means—
(A) a State; or
(B) any entity eligible for payment under subsection
(f).
(4) MORTGAGE.—The term ‘‘mortgage’’ means any credit
transaction—
(A) that is secured by a mortgage, deed of trust, or
other consensual security interest on a principal residence
of a borrower that is (i) a 1- to 4-unit dwelling, or (ii)
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residential real property that includes a 1- to 4-unit
dwelling; and
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135 STAT. 64 PUBLIC LAW 117–2—MAR. 11, 2021
(B) the unpaid principal balance of which was, at the
time of origination, not more than the conforming loan
limit.
(5) FUND.—The term ‘‘Fund’’ means the Homeowner Assist-
ance Fund established under subsection (c).
(6) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of the Treasury.
(7) STATE.—The term ‘‘State’’ means any State of the
United States, the District of Columbia, the Commonwealth
of Puerto Rico, Guam, American Samoa, the United States
Virgin Islands, and the Commonwealth of the Northern Mar-
iana Islands.
(c) ESTABLISHMENT OF FUND.—
Effective date. (1) ESTABLISHMENT; QUALIFIED EXPENSES.—There is estab-
lished in the Department of the Treasury a Homeowner Assist-
ance Fund to mitigate financial hardships associated with the
coronavirus pandemic by providing such funds as are appro-
priated by subsection (a) to eligible entities for the purpose
of preventing homeowner mortgage delinquencies, defaults,
foreclosures, loss of utilities or home energy services, and
displacements of homeowners experiencing financial hardship
after January 21, 2020, through qualified expenses related
to mortgages and housing, which include—
(A) mortgage payment assistance;
(B) financial assistance to allow a homeowner to
reinstate a mortgage or to pay other housing related costs
related to a period of forbearance, delinquency, or default;
(C) principal reduction;
(D) facilitating interest rate reductions;
(E) payment assistance for—
(i) utilities, including electric, gas, home energy,
and water;
(ii) internet service, including broadband internet
access service, as defined in section 8.1(b) of title 47,
Code of Federal Regulations (or any successor regula-
tion);
(iii) homeowner’s insurance, flood insurance, and
mortgage insurance; and
(iv) homeowner’s association, condominium
association fees, or common charges;
Time period. (F) reimbursement of funds expended by a State, local
government, or designated entity under subsection (f)
during the period beginning on January 21, 2020, and
ending on the date that the first funds are disbursed by
the eligible entity under the Homeowner Assistance Fund,
for the purpose of providing housing or utility payment
assistance to homeowners or otherwise providing funds
to prevent foreclosure or post-foreclosure eviction of a home-
owner or prevent mortgage delinquency or loss of housing
or utilities as a response to the coronavirus disease
(COVID) pandemic; and
Determination. (G) any other assistance to promote housing stability
for homeowners, including preventing mortgage delin-
quency, default, foreclosure, post-foreclosure eviction of a
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homeowner, or the loss of utility or home energy services,
as determined by the Secretary.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 65
(2) TARGETING.—Not less than 60 percent of amounts made Determination.
to each eligible entity allocated amounts under subsection (d)
or (f) shall be used for qualified expenses that assist home-
owners having incomes equal to or less than 100 percent of
the area median income for their household size or equal to
or less than 100 percent of the median income for the United
States, as determined by the Secretary of Housing and Urban
Development, whichever is greater. The eligible entity shall
prioritize remaining funds to socially disadvantaged individ-
uals.
(d) ALLOCATION OF FUNDS.—
(1) ADMINISTRATION.—Of any amounts made available
under this section, the Secretary shall reserve—
(A) to the Department of the Treasury, an amount
not to exceed $40,000,000 to administer and oversee the
Fund, and to provide technical assistance to eligible entities
for the creation and implementation of State and tribal
programs to administer assistance from the Fund; and
(B) to the Inspector General of the Department of
the Treasury, an amount to not exceed $2,600,000 for over-
sight of the program under this section.
(2) FOR STATES.—After the application of paragraphs (1), Determination.
(4), and (5) of this subsection and subject to paragraph (3) Time period.
of this subsection, the Secretary shall allocate the remaining
funds available within the Homeowner Assistance Fund to each
State of the United States, the District of Columbia, and the
Commonwealth of Puerto Rico based on homeowner need, for
such State relative to all States of the United States, the
District of Columbia, and the Commonwealth of Puerto Rico,
as of the date of the enactment of this Act, which is determined
by reference to—
(A) the average number of unemployed individuals
measured over a period of time not fewer than 3 months
and not more than 12 months; and
(B) the total number of mortgagors with—
(i) mortgage payments that are more than 30 days
past due; or
(ii) mortgages in foreclosure.
(3) SMALL STATE MINIMUM.—
(A) IN GENERAL.—Each State of the United States,
the District of Columbia, and the Commonwealth of Puerto
Rico shall receive no less than $50,000,000 for the purposes
established in (c).
(B) PRO RATA ADJUSTMENTS.—The Secretary shall
adjust on a pro rata basis the amount of the payments
for each State of the United States, the District of
Columbia, and the Commonwealth of Puerto Rico deter-
mined under this subsection without regard to this
subparagraph to the extent necessary to comply with the
requirements of subparagraph (A).
(4) TERRITORY SET-ASIDE.—Notwithstanding any other Determinations.
provision of this section, of the amounts appropriated under
subsection (a), the Secretary shall reserve $30,000,000 to be
disbursed to Guam, American Samoa, the United States Virgin
Islands, and the Commonwealth of the Northern Mariana
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Islands based on each such territory’s share of the combined
total population of all such territories, as determined by the
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135 STAT. 66 PUBLIC LAW 117–2—MAR. 11, 2021
Secretary. For the purposes of this paragraph, population shall
be determined based on the most recent year for which data
are available from the United States Census Bureau.
(5) TRIBAL SET-ASIDE.—The Secretary shall allocate funds
to any eligible entity designated under subsection (f) pursuant
to the requirements of that subsection.
(e) DISTRIBUTION OF FUNDS TO STATES.—
Deadlines. (1) IN GENERAL.—The Secretary shall make payments,
beginning not later than 45 days after enactment of this Act,
from amounts allocated under subsection (d) to eligible entities
that have notified the Secretary that they request to receive
payment from the Fund and that the eligible entity will use
such payments in compliance with this section.
(2) REALLOCATION.—If a State does not request allocated
funds by the 45th day after the date of enactment of this
Act, such State shall not be eligible for a payment from the
Secretary pursuant to this section, and the Secretary shall,
by the 180th day after the date of enactment of this Act,
reallocate any funds that were not requested by such State
among the States that have requested funds by the 45th day
after the date of enactment of this Act. For any such realloca-
tion of funds, the Secretary shall adhere to the requirements
of subsection (d), except for paragraph (1), to the greatest
extent possible, provided that the Secretary shall also take
into consideration in determining such reallocation a State’s
remaining need and a State’s record of using payments from
the Fund to serve homeowners at disproportionate risk of mort-
gage default, foreclosure, or displacement, including home-
owners having incomes equal to or less than 100 percent of
the area median income for their household size or 100 percent
of the median income for the United States, as determined
by the Secretary of Housing and Urban Development, whichever
is greater, and minority homeowners.
(f) TRIBAL SET-ASIDE.—
(1) SET-ASIDE.—Notwithstanding any other provision of this
section, of the amounts appropriated under subsection (a), the
Secretary shall use 5 percent to make payments to entities
that are eligible for payments under clauses (i) and (ii) of
section 501(b)(2)(A) of subtitle A of title V of division N of
the Consolidated Appropriations Act, 2021 (Public Law 116–
260) for the purposes described in subsection (c).
Deadline. (2) ALLOCATION AND PAYMENT.—The Secretary shall allo-
Notification. cate the funds set aside under paragraph (1) using the alloca-
tion formulas described in clauses (i) and (ii) of section
501(b)(2)(A) of subtitle A of title V of division N of the Consoli-
dated Appropriations Act, 2021 (Public Law 116–260), and shall
make payments of such amounts beginning no later than 45
days after enactment of this Act to entities eligible for payment
under clauses (i) and (ii) of section 501(b)(2)(A) of subtitle
A of title V of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116–260) that notify the Secretary that
they request to receive payments allocated from the Fund by
the Secretary for purposes described under subsection (c) and
will use such payments in compliance with this section.
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(3) ADJUSTMENT.—Allocations provided under this sub-
section may be further adjusted as provided by section
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 67
501(b)(2)(B) of subtitle A of title V of division N of the Consoli-
dated Appropriations Act, 2021 (Public Law 116–260).
SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN
BORROWERS.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Agriculture (in this
section referred to as the ‘‘Secretary’’) for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$39,000,000, to remain available until September 30, 2023, for
direct loans made under sections 502 and 504 of the Housing
Act of 1949 (42 U.S.C. 1472, 1474).
(b) ADMINISTRATIVE EXPENSES.—The Secretary may use not
more than 3 percent of the amounts appropriated under this section
for administrative purposes.
SEC. 3208. FAIR HOUSING ACTIVITIES.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ‘‘Secretary’’) for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $20,000,000, to remain available until September 30,
2023, for the Fair Housing Initiatives Program under section 561
of the Housing and Community Development Act of 1987 (42 U.S.C.
3616a) to ensure fair housing organizations have additional
resources to address fair housing inquiries, complaints, investiga-
tions, education and outreach activities, and costs of delivering
or adapting services, during or relating to the coronavirus pandemic.
(b) ADMINISTRATIVE EXPENSES.—The Secretary may use not
more than 3 percent of the amounts appropriated under this section
for administrative purposes.
Subtitle C—Small Business (SSBCI)
SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.
(a) STATE SMALL BUSINESS CREDIT INITIATIVE.—
(1) IN GENERAL.—The State Small Business Credit Initia-
tive Act of 2010 (12 U.S.C. 5701 et seq.) is amended—
(A) in section 3003— 12 USC 5702.
(i) in subsection (b)—
(I) by amending paragraph (1) to read as fol-
lows:
‘‘(1) IN GENERAL.—Not later than 30 days after the date Deadline.
of enactment of subsection (d), the Secretary shall allocate Allocation.
Federal funds to participating States so that each State is
eligible to receive an amount equal to what the State would
receive under the 2021 allocation, as determined under para-
graph (2).’’;
(II) in paragraph (2)—
(aa) by striking ‘‘2009’’ each place such
term appears and inserting ‘‘2021’’;
(bb) by striking ‘‘2008’’ each place such
term appears and inserting ‘‘2020’’;
(cc) in subparagraph (A), by striking ‘‘The
Secretary’’ and inserting ‘‘With respect to
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States other than Tribal governments, the Sec-
retary’’;
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135 STAT. 68 PUBLIC LAW 117–2—MAR. 11, 2021
(dd) in subparagraph (C)(i), by striking
‘‘2007’’ and inserting ‘‘2019’’; and
(ee) by adding at the end the following:
‘‘(C) SEPARATE ALLOCATION FOR TRIBAL GOVERN-
MENTS.—
Determination. ‘‘(i) IN GENERAL.—With respect to States that are
Tribal governments, the Secretary shall determine the
2021 allocation by allocating $500,000,000 among the
Tribal governments in the proportion the Secretary
determines appropriate, including with consideration
to available employment and economic data regarding
each such Tribal government.
Deadlines. ‘‘(ii) NOTICE OF INTENT; TIMING OF ALLOCATION.—
With respect to allocations to States that are Tribal
governments, the Secretary may—
‘‘(I) require Tribal governments that individ-
ually or jointly wish to participate in the Program
to file a notice of intent with the Secretary not
later than 30 days after the date of enactment
of subsection (d); and
‘‘(II) notwithstanding paragraph (1), allocate
Federal funds to participating Tribal governments
not later than 60 days after the date of enactment
of subsection (d).
Determination. ‘‘(D) EMPLOYMENT DATA.—If the Secretary determines
that employment data with respect to a State is unavailable
from the Bureau of Labor Statistics of the Department
of Labor, the Secretary shall consider such other economic
and employment data that is otherwise available for pur-
poses of determining the employment data of such State.’’;
and
(III) by striking paragraph (3); and
(ii) in subsection (c)—
(I) in paragraph (1)(A)(iii), by inserting before
the period the following: ‘‘that have delivered loans
or investments to eligible businesses’’; and
(II) by amending paragraph (4) to read as
follows:
‘‘(4) TERMINATION OF AVAILABILITY OF AMOUNTS NOT TRANS-
FERRED.—
Time periods. ‘‘(A) IN GENERAL.—Any portion of a participating
State’s allocated amount that has not been transferred
to the State under this section may be deemed by the
Secretary to be no longer allocated to the State and no
longer available to the State and shall be returned to
the general fund of the Treasury or reallocated as described
under subparagraph (B), if—
‘‘(i) the second 1⁄3 of a State’s allocated amount
has not been transferred to the State before the end
of the end of the 3-year period beginning on the date
that the Secretary approves the State for participation;
or
‘‘(ii) the last 1⁄3 of a State’s allocated amount has
not been transferred to the State before the end of
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the end of the 6-year period beginning on the date
that the Secretary approves the State for participation.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 69
‘‘(B) REALLOCATION.—Any amount deemed by the Sec-
retary to be no longer allocated to a State and no longer
available to such State under subparagraph (A) may be
reallocated by the Secretary to other participating States.
In making such a reallocation, the Secretary shall not
take into account the minimum allocation requirements
under subsection (b)(2)(B) or the specific allocation for
Tribal governments described under subsection (b)(2)(C).’’;
(B) in section 3004(d), by striking ‘‘date of enactment 12 USC 5703.
of this Act’’ each place it appears and inserting ‘‘date of
the enactment of section 3003(d)’’;
(C) in section 3005(b), by striking ‘‘date of enactment 12 USC 5704.
of this Act’’ each place it appears and inserting ‘‘date of
the enactment of section 3003(d)’’;
(D) in section 3006(b)(4), by striking ‘‘date of enactment 12 USC 5705.
of this Act’’ and inserting ‘‘date of the enactment of section
3003(d)’’;
(E) in section 3007(b), by striking ‘‘March 31, 2011’’ 12 USC 5706.
and inserting ‘‘March 31, 2022’’;
(F) in section 3009, by striking ‘‘date of enactment 12 USC 5708.
of this Act’’ each place it appears and inserting ‘‘date of
the enactment of section 3003(d)’’; and
(G) in section 3011(b), by striking ‘‘date of the enact- 12 USC 5710.
ment of this Act’’ each place it appears and inserting ‘‘date
of the enactment of section 3003(d)’’.
(2) APPROPRIATION.— 12 USC 5701
(A) IN GENERAL.—In addition to amounts otherwise note.
available, there is hereby appropriated to the Secretary
of the Treasury for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated,
$10,000,000,000, to remain available until expended, to
provide support to small businesses responding to and
recovering from the economic effects of the COVID–19 pan-
demic, ensure business enterprises owned and controlled
by socially and economically disadvantaged individuals
have access to credit and investments, provide technical
assistance to help small businesses applying for various
support programs, and to pay reasonable costs of admin-
istering such Initiative.
(B) RESCISSION.—With respect to amounts appro-
priated under subparagraph (A)—
(i) the Secretary of the Treasury shall complete Deadline.
all disbursements and remaining obligations before
September 30, 2030; and
(ii) any amounts that remain unexpended (whether
obligated or unobligated) on September 30, 2030, shall
be rescinded and deposited into the general fund of
the Treasury.
(b) ADDITIONAL ALLOCATIONS TO SUPPORT BUSINESS ENTER-
PRISES OWNED AND CONTROLLED BY SOCIALLY AND ECONOMICALLY
DISADVANTAGED INDIVIDUALS.—Section 3003 of the State Small
Business Credit Initiative Act of 2010 (12 U.S.C. 5702) is amended
by adding at the end the following:
‘‘(d) ADDITIONAL ALLOCATIONS TO SUPPORT BUSINESS ENTER-
PRISES OWNED AND CONTROLLED BY SOCIALLY AND ECONOMICALLY
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DISADVANTAGED INDIVIDUALS.—Of the amounts appropriated for
fiscal year 2021 to carry out the Program, the Secretary shall—
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135 STAT. 70 PUBLIC LAW 117–2—MAR. 11, 2021
Regulations. ‘‘(1) allocate $1,500,000,000 to States from funds allocated
Requirements. under this section and, by regulation or other guidance, pre-
scribe Program requirements that the funds be expended for
business enterprises owned and controlled by socially and
economically disadvantaged individuals; and
Determination. ‘‘(2) allocate such amounts to States based on the needs
of business enterprises owned and controlled by socially and
economically disadvantaged individuals, as determined by the
Secretary, in each State, and not subject to the allocation
formula described under subsection (b).
‘‘(e) INCENTIVE ALLOCATIONS TO SUPPORT BUSINESS ENTER-
PRISES OWNED AND CONTROLLED BY SOCIALLY AND ECONOMICALLY
Determination. DISADVANTAGED INDIVIDUALS.—Of the amounts appropriated for
fiscal year 2021 to carry out the Program, the Secretary shall
set aside $1,000,000,000 for an incentive program under which
the Secretary shall increase the second 1⁄3 and last 1⁄3 allocations
for States that demonstrate robust support, as determined by the
Secretary, for business concerns owned and controlled by socially
and economically disadvantaged individuals in the deployment of
prior allocation amounts.’’.
(c) ADDITIONAL ALLOCATIONS TO SUPPORT VERY SMALL
BUSINESSES.—Section 3003 of the State Small Business Credit Ini-
tiative Act of 2010 (12 U.S.C. 5702), as amended by subsection
(b), is further amended by adding at the end the following:
‘‘(f) ADDITIONAL ALLOCATIONS TO SUPPORT VERY SMALL
BUSINESSES.—
‘‘(1) IN GENERAL.—Of the amounts appropriated to carry
out the Program, the Secretary shall allocate not less than
$500,000,000 to States from funds allocated under this section
to be expended for very small businesses.
‘‘(2) VERY SMALL BUSINESS DEFINED.—In this subsection,
the term ‘very small business’—
‘‘(A) means a business with fewer than 10 employees;
and
‘‘(B) may include independent contractors and sole
proprietors.’’.
(d) TECHNICAL ASSISTANCE.—Section 3009 of the State Small
Business Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended
by adding at the end the following:
‘‘(e) TECHNICAL ASSISTANCE.—Of the amounts appropriated for
fiscal year 2021 to carry out the Program, $500,000,000 may be
used by the Secretary to—
‘‘(1) provide funds to States to carry out a technical assist-
ance plan under which a State will provide legal, accounting,
and financial advisory services, either directly or contracted
with legal, accounting, and financial advisory firms, with pri-
ority given to business enterprises owned and controlled by
socially and economically disadvantaged individuals, to very
small businesses and business enterprises owned and controlled
by socially and economically disadvantaged individuals applying
for—
‘‘(A) State programs under the Program; and
‘‘(B) other State or Federal programs that support
small businesses;
‘‘(2) transfer amounts to the Minority Business Develop-
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ment Agency, so that the Agency may use such amounts in
a manner the Agency determines appropriate, including
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 71
through contracting with third parties, to provide technical
assistance to business enterprises owned and controlled by
socially and economically disadvantaged individuals applying
to—
‘‘(A) State programs under the Program; and
‘‘(B) other State or Federal programs that support
small businesses; and
‘‘(3) contract with legal, accounting, and financial advisory
firms (with priority given to business enterprises owned and
controlled by socially and economically disadvantaged individ-
uals), to provide technical assistance to business enterprises
owned and controlled by socially and economically disadvan-
taged individuals applying to—
‘‘(A) State programs under the Program; and
‘‘(B) other State or Federal programs that support
small businesses.’’.
(e) INCLUSION OF TRIBAL GOVERNMENTS.—Section 3002(10) of
the State Small Business Credit Initiative Act of 2010 (12 U.S.C.
5701(10)) is amended—
(1) in subparagraph (C), by striking ‘‘and’’ at the end;
(2) in subparagraph (D), by striking the period at the
end and inserting ‘‘; and’’; and
(3) by adding at the end the following:
‘‘(E) a Tribal government, or a group of Tribal govern-
ments that jointly apply for an allocation.’’.
(f) DEFINITIONS.—Section 3002 of the State Small Business
Credit Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding
at the end the following:
‘‘(15) BUSINESS ENTERPRISE OWNED AND CONTROLLED BY
SOCIALLY AND ECONOMICALLY DISADVANTAGED INDIVIDUALS.—
The term ‘business enterprise owned and controlled by socially
and economically disadvantaged individuals’ means a business
that—
‘‘(A) if privately owned, 51 percent is owned by one
or more socially and economically disadvantaged individ-
uals;
‘‘(B) if publicly owned, 51 percent of the stock is owned
by one or more socially and economically disadvantaged
individuals; and
‘‘(C) in the case of a mutual institution, a majority
of the Board of Directors, account holders, and the commu-
nity which the institution services is predominantly com-
prised of socially and economically disadvantaged individ-
uals.
‘‘(16) COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION.—
The term ‘community development financial institution’ has
the meaning given that term under section 103 of the Riegle
Community Development and Regulatory Improvement Act of
1994.
‘‘(17) MINORITY DEPOSITORY INSTITUTION.—The term
‘minority depository institution’ has the meaning given that
term under section 308(b) of the Financial Institutions Reform,
Recovery, and Enforcement Act of 1989.
‘‘(18) SOCIALLY AND ECONOMICALLY DISADVANTAGED INDI-
VIDUAL.—The term ‘socially and economically disadvantaged
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individual’ means an individual who is a socially disadvantaged
individual or an economically disadvantaged individual, as such
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135 STAT. 72 PUBLIC LAW 117–2—MAR. 11, 2021
terms are defined, respectively, under section 8 of the Small
Business Act (15 U.S.C. 637) and the regulations thereunder.
‘‘(19) TRIBAL GOVERNMENT.—The term ‘Tribal government’
means the recognized governing body of any Indian or Alaska
Native tribe, band, nation, pueblo, village, community, compo-
nent band, or component reservation, individually identified
(including parenthetically) in the list published most recently
as of the date of enactment of this paragraph pursuant to
section 104 of the Federally Recognized Indian Tribe List Act
of 1994 (25 U.S.C. 5131).’’.
12 USC 5701 (g) RULE OF APPLICATION.—The amendments made by this
note. section shall apply with respect to funds appropriated under this
section and funds appropriated on and after the date of enactment
of this section.
Subtitle D—Public Transportation
49 USC 5301 SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.
note.
(a) FEDERAL TRANSIT ADMINISTRATION APPROPRIATION.—
(1) IN GENERAL.—In addition to amounts otherwise made
available, there are appropriated for fiscal year 2021, out of
any funds in the Treasury not otherwise appropriated,
$30,461,355,534, to remain available until September 30, 2024,
that shall—
(A) be for grants to eligible recipients under sections
5307, 5309, 5310, and 5311 of title 49, United States Code,
to prevent, prepare for, and respond to coronavirus; and
(B) not be subject to any prior restriction on the total
amount of funds available for implementation or execution
of programs authorized under sections 5307, 5310, or 5311
of such title.
(2) AVAILABILITY OF FUNDS FOR OPERATING EXPENSES.—
Effective date. (A) IN GENERAL.—Notwithstanding subsection (a)(1) or
(b) of section 5307 and section 5310(b)(2)(A) of title 49,
United States Code, funds provided under this section,
other than subsection (b)(4), shall be available for the oper-
ating expenses of transit agencies to prevent, prepare for,
and respond to the coronavirus public health emergency,
including, beginning on January 20, 2020—
Reimbursement. (i) reimbursement for payroll of public transpor-
tation (including payroll and expenses of private pro-
viders of public transportation);
(ii) operating costs to maintain service due to lost
revenue due as a result of the coronavirus public health
emergency, including the purchase of personal protec-
tive equipment; and
Payments. (iii) paying the administrative leave of operations
or contractor personnel due to reductions in service.
(B) USE OF FUNDS.—Funds described in subparagraph
(A) shall be—
(i) available for immediate obligation, notwith-
standing the requirement for such expenses to be
included in a transportation improvement program,
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long-range transportation plan, statewide transpor-
tation plan, or statewide transportation improvement
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 73
program under sections 5303 and 5304 of title 49,
United States Code;
(ii) directed to payroll and operations of public
transportation (including payroll and expenses of pri-
vate providers of public transportation), unless the
recipient certifies to the Administrator of the Federal
Transit Administration that the recipient has not fur-
loughed any employees;
(iii) used to provide a Federal share of the costs
for any grant made under this section of 100 percent.
(b) ALLOCATION OF FUNDS.—
(1) URBANIZED AREA FORMULA GRANTS.—
(A) IN GENERAL.—Of the amounts made available
under subsection (a), $26,086,580,227 shall be for grants
to recipients and subrecipients under section 5307 of title
49, United States Code, and shall be administered as if
such funds were provided under section 5307 of such title.
(B) ALLOCATION.—Amounts made available under Apportionment.
subparagraph (A) shall be apportioned to urbanized areas
based on data contained in the National Transit Database
such that—
(i) each urbanized area shall receive an apportion-
ment of an amount that, when combined with amounts
that were otherwise made available to such urbanized
area for similar activities to prevent, prepare for, and
respond to coronavirus, is equal to 132 percent of the
urbanized area’s 2018 operating costs; and
(ii) for funds remaining after the apportionment
described in clause (i), such funds shall be apportioned
such that each urbanized area that did not receive
an apportionment under clause (i) shall receive an
apportionment equal to 25 percent of the urbanized
area’s 2018 operating costs.
(2) FORMULA GRANTS FOR THE ENHANCED MOBILITY OF SEN-
IORS AND INDIVIDUALS WITH DISABILITIES.—
(A) IN GENERAL.—Of the amounts made available Apportionment.
under subsection (a), $50,000,000 shall be for grants to
recipients or subrecipients eligible under section 5310 of
title 49, United States Code, and shall be apportioned
in accordance with such section.
(B) ALLOCATION RATIO.—Amounts made available
under subparagraph (A) shall be allocated in the same
ratio as funds were provided under section 5310 of title
49, United States Code, for fiscal year 2020.
(3) FORMULA GRANTS FOR RURAL AREAS.—
(A) IN GENERAL.—Of the amounts made available Apportionment.
under subsection (a), $317,214,013 shall be for grants to
recipients or subrecipients eligible under section 5311 of
title 49, United States Code, and shall be administered
as if the funds were provided under section 5311 of such
title, and shall be apportioned in accordance with such
section, except as described in paragraph (B).
(B) ALLOCATION RATIO.—Amounts made available
under subparagraph (A) to States, as defined in section
5302 of title 49, United States Code, shall be allocated
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to such States based on data contained in the National
Transit Database, such that—
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135 STAT. 74 PUBLIC LAW 117–2—MAR. 11, 2021
(i) any State that received an amount for similar
activities to prevent, prepare for, and respond to
coronavirus that is equal to or greater than 150 percent
of the combined 2018 rural operating costs of the recipi-
ents and subrecipients in such State shall receive an
amount equal to 5 percent of such State’s 2018 rural
operating costs;
(ii) any State that does not receive an allocation
under clause (i) that received an amount for similar
activities to prevent, prepare for, and respond to
coronavirus that is equal to or greater than 140 percent
of the combined 2018 rural operating costs of the recipi-
ents and subrecipients in that State shall receive an
amount equal to 10 percent of such State’s 2018 rural
operating costs; and
(iii) any State that does not receive an allocation
under clauses (i) or (ii) shall receive an amount equal
to 20 percent of such State’s 2018 rural operating
costs.
(4) CAPITAL INVESTMENTS.—
(A) IN GENERAL.—Of the amounts made available
under subsection (a)—
(i) $1,425,000,000 shall be for grants administered
under subsections (d) and (e) of section 5309 of title
49, United States Code; and
(ii) $250,000,000 shall be for grants administered
under subsection (h) of section 5309 of title 49, United
States Code.
(B) FUNDING DISTRIBUTION.—
(i) IN GENERAL.—Of the amounts made available
in subparagraph (A)(i), $1,250,000,000 shall be pro-
vided to each recipient for all projects with existing
full funding grant agreements that received allocations
for fiscal year 2019 or 2020, except that recipients
with projects open for revenue service are not eligible
to receive a grant under this subparagraph. Funds
shall be provided proportionally based on the non-
capital investment grant share of the amount allocated.
(ii) ALLOCATION.—Of the amounts made available
in subparagraph (A)(i), $175,000,000 shall be provided
to each recipient for all projects with existing full
funding grant agreements that received an allocation
only prior to fiscal year 2019, except that projects
open for revenue service are not eligible to receive
a grant under this subparagraph and no project may
receive more than 40 percent of the amounts provided
under this clause. The Administrator of the Federal
Transit Administration shall proportionally distribute
funds in excess of such percent to recipients for which
the percent of funds does not exceed 40 percent. Funds
shall be provided proportionally based on the non-
capital investment grant share of the amount allocated.
(iii) ELIGIBLE RECIPIENTS.—For amounts made
available in subparagraph (A)(ii), eligible recipients
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shall be any recipient of an allocation under subsection
(h) of section 5309 of title 49, United States Code,
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 75
or an applicant in the project development phase
described in paragraph (2) of such subsection.
(iv) AMOUNT.—Amounts distributed under clauses
(i), (ii), and (iii) of subparagraph (A) shall be provided
notwithstanding the limitation of any calculation of
the maximum amount of Federal financial assistance
for the project under subsection (k)(2)(C)(ii) or (h)(7)
of section 5309 of title 49, United States Code.
(5) SECTION 5311(F) SERVICES.—
(A) IN GENERAL.—Of the amounts made available
under subsection (a) and in addition to the amounts made
available under paragraph (3), $100,000,000 shall be avail-
able for grants to recipients for bus operators that partner
with recipients or subrecipients of funds under section
5311(f) of title 49, United States Code.
(B) ALLOCATION RATIO.—Notwithstanding paragraph
(3), the Administrator of the Federal Transit Administra-
tion shall allocate amounts under subparagraph (A) in
the same ratio as funds were provided under section 5311
of title 49, United States Code, for fiscal year 2020.
(C) EXCEPTION.—If a State or territory does not have
bus providers eligible under section 5311(f) of title 49,
United States Code, funds under this paragraph may be
used by such State or territory for any expense eligible
under section 5311 of title 49, United States Code.
(6) PLANNING.—
(A) IN GENERAL.—Of the amounts made available
under subsection (a), $25,000,000 shall be for grants to
recipients eligible under section 5307 of title 49, United
States Code, for the planning of public transportation asso-
ciated with the restoration of services as the coronavirus
public health emergency concludes and shall be available
in accordance with such section.
(B) AVAILABILITY OF FUNDS FOR ROUTE PLANNING.—
Amounts made available under subparagraph (A) shall be
available for route planning designed to—
(i) increase ridership and reduce travel times,
while maintaining or expanding the total level of
vehicle revenue miles of service provided in the plan-
ning period; or
(ii) make service adjustments to increase the
quality or frequency of service provided to low-income
riders and disadvantaged neighborhoods or commu-
nities.
(C) LIMITATION.—Amounts made available under
subparagraph (A) shall not be used for route planning
related to transitioning public transportation service pro-
vided as of the date of receipt of funds to a transportation
network company or other third-party contract provider,
unless the existing provider of public transportation service
is a third-party contract provider.
(7) RECIPIENTS AND SUBRECIPIENTS REQUIRING ADDITIONAL
ASSISTANCE.—
(A) IN GENERAL.—Of the amounts made available
under subsection (a), $2,207,561,294 shall be for grants
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to eligible recipients or subrecipients of funds under sec-
tions 5307 or 5311 of title 49, United States Code, that,
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135 STAT. 76 PUBLIC LAW 117–2—MAR. 11, 2021
as a result of COVID–19, require additional assistance
for costs related to operations, personnel, cleaning, and
sanitization combating the spread of pathogens on transit
systems, and debt service payments incurred to maintain
operations and avoid layoffs and furloughs.
(B) ADMINISTRATION.—Funds made available under
subparagraph (A) shall, after allocation, be administered
as if provided under paragraph (1) or (3), as applicable.
(C) APPLICATION REQUIREMENTS.—
(i) IN GENERAL.—The Administrator of the Federal
Transit Administration may not allocate funds to an
eligible recipient or subrecipient of funds under chapter
53 of title 49, United States Code, unless the recipient
provides to the Administrator—
Estimates. (I) estimates of financial need;
Data. (II) data on reductions in farebox or other
sources of local revenue for sustained operations;
Spending plan. (III) a spending plan for such funds; and
(IV) demonstration of expenditure of greater
than 90 percent of funds available to the applicant
from funds made available for similar activities
in fiscal year 2020.
(ii) DEADLINES.—The Administrator of the Federal
Transit Administration shall—
Notice. (I) not later than 180 days after the date of
enactment of this Act, issue a Notice of Funding
Opportunity for assistance under this paragraph;
and
(II) not later than 120 days after the applica-
tion deadline established in the Notice of Funding
Opportunity under subclause (I), make awards
under this paragraph to selected applicants.
(iii) EVALUATION.—
(I) IN GENERAL.—Applications for assistance
under this paragraph shall be evaluated by the
Administrator of the Federal Transit Administra-
tion based on the level of financial need dem-
onstrated by an eligible recipient or subrecipient,
including projections of future financial need to
maintain service as a percentage of the 2018 oper-
ating costs that has not been replaced by the funds
made available to the eligible recipient or sub-
recipient under paragraphs (1) through (5) of this
subsection when combined with the amounts allo-
cated to such eligible recipient or subrecipient from
funds previously made available for the operating
expenses of transit agencies related to the response
to the COVID–19 public health emergency.
(II) RESTRICTION.—Amounts made available
under this paragraph shall only be available for
operating expenses.
(iv) STATE APPLICANTS.—A State may apply for
assistance under this paragraph on behalf of an eligible
recipient or subrecipient or a group of eligible recipi-
ents or subrecipients.
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(D) UNOBLIGATED FUNDS.—If amounts made available
under this paragraph remain unobligated on September
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 77
30, 2023, such amounts shall be available for any purpose
eligible under sections 5307 or 5311 of title 49, United
States Code.
TITLE IV—COMMITTEE ON HOMELAND
SECURITY AND GOVERNMENTAL AF-
FAIRS
SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND. 5 USC 6301 note.
(a) ESTABLISHMENT; APPROPRIATION.—There is established in
the Treasury the Emergency Federal Employee Leave Fund (in
this section referred to as the ‘‘Fund’’), to be administered by
the Director of the Office of Personnel Management, for the pur-
poses set forth in subsection (b). In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $570,000,000,
which shall be deposited into the Fund and remain available
through September 30, 2022. The Fund is available for reasonable
expenses incurred by the Office of Personnel Management in admin-
istering this section.
(b) PURPOSE.—Amounts in the Fund shall be available for Reimbursement.
reimbursement to an agency for the use of paid leave under this
section by any employee of the agency who is unable to work
because the employee—
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID–19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID–19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID–19 and seeking
a medical diagnosis;
(5) is caring for a son or daughter of such employee if
the school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or makes
optional a virtual learning instruction model or requires or
makes optional a hybrid of in-person and virtual learning
instruction models, or the child care provider of such son or
daughter is unavailable, due to COVID–19 precautions;
(6) is experiencing any other substantially similar condi-
tion;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID–19; or
(8) is obtaining immunization related to COVID–19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) LIMITATIONS.—
(1) PERIOD OF AVAILABILITY.—Paid leave under this section
may only be provided to and used by an employee during
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the period beginning on the date of enactment of this Act
and ending on September 30, 2021.
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135 STAT. 78 PUBLIC LAW 117–2—MAR. 11, 2021
(2) TOTAL HOURS; AMOUNT.—Paid leave under this section—
(A) shall be provided to an employee in an amount
not to exceed 600 hours of paid leave for each full-time
employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with
a seasonal work schedule, in an amount not to exceed
the proportional equivalent of 600 hours to the extent
amounts in the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to an employee if the leave
would result in payments greater than $2,800 in aggregate
for any biweekly pay period for a full-time employee, or
a proportionally equivalent biweekly limit for a part-time
employee.
(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this
section—
(A) is in addition to any other leave provided to an
employee; and
(B) may not be used by an employee concurrently with
any other paid leave.
(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave
provided to an employee under this section shall reduce the
total service used to calculate any Federal civilian retirement
benefit.
(d) EMPLOYEE DEFINED.—In this section, the term ‘‘employee’’
means—
(1) an individual in the executive branch for whom annual
and sick leave is provided under subchapter I of chapter 63
of title 5, United States Code;
(2) an individual employed by the United States Postal
Service;
(3) an individual employed by the Postal Regulatory
Commission; and
(4) an employee of the Public Defender Service for the
District of Columbia and the District of Columbia Courts.
SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY
OFFICE.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $77,000,000, to remain available until
September 30, 2025, for necessary expenses of the Government
Accountability Office to prevent, prepare for, and respond to
Coronavirus and to support oversight of the Coronavirus response
and of funds provided in this Act or any other Act pertaining
to the Coronavirus pandemic.
SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE
FUNDING AVAILABILITY.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $40,000,000, to remain available until
September 30, 2025, for the Pandemic Response Accountability
Committee to support oversight of the Coronavirus response and
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of funds provided in this Act or any other Act pertaining to the
Coronavirus pandemic.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 79
SEC. 4004. FUNDING FOR THE WHITE HOUSE.
In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $12,800,000, to remain available until
September 30, 2021, for necessary expenses for the White House,
to prevent, prepare for, and respond to coronavirus.
SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIA-
TION.
In addition to amounts otherwise available, there is appro-
priated to the Federal Emergency Management Agency for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $50,000,000,000, to remain available until September 30,
2025, to carry out the purposes of the Disaster Relief Fund for
costs associated with major disaster declarations.
SEC. 4006. FUNERAL ASSISTANCE. 42 USC 5174
note.
(a) IN GENERAL.—For the emergency declaration issued by the President.
President on March 13, 2020, pursuant to section 501(b) of the
Robert T. Stafford Disaster Relief and Emergency Assistance Act
(42 U.S.C. 5191(b)), and for any subsequent major disaster declara-
tion that supersedes such emergency declaration, the President
shall provide financial assistance to an individual or household
to meet disaster-related funeral expenses under section 408(e)(1)
of the Robert T. Stafford Disaster Relief and Emergency Assistance
Act (42 U.S.C. 5174(e)(1)), for which the Federal cost share shall
be 100 percent.
(b) USE OF FUNDS.—Funds appropriated under section 4005
may be used to carry out subsection (a) of this section.
SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $400,000,000, to remain available until September
30, 2025, for the emergency food and shelter program.
SEC. 4008. HUMANITARIAN RELIEF.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $110,000,000, to remain available until September
30, 2025, for the emergency food and shelter program for the
purposes of providing humanitarian relief to families and individ-
uals encountered by the Department of Homeland Security.
SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY
AGENCY.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $650,000,000, to remain available until
September 30, 2023, for the Cybersecurity and Infrastructure Secu-
rity Agency for cybersecurity risk mitigation.
SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL
SERVICE.
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In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
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135 STAT. 80 PUBLIC LAW 117–2—MAR. 11, 2021
not otherwise appropriated, $200,000,000, to remain available until
September 30, 2024, for the United States Digital Service.
SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION
FUND.
In addition to amounts otherwise appropriated, there is appro-
priated to the General Services Administration for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until September 30, 2025, to
carry out the purposes of the Technology Modernization Fund.
SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES
FUND.
In addition to amounts otherwise available, there is appro-
priated to the General Services Administration for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$150,000,000, to remain available until September 30, 2024, to
carry out the purposes of the Federal Citizen Services Fund.
SEC. 4013. AFG AND SAFER PROGRAM FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $300,000,000, to remain available until September
30, 2025, of which $100,000,000 shall be for assistance to firefighter
grants and $200,000,000 shall be for staffing for adequate fire
and emergency response grants.
SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT
FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $100,000,000, to remain available until September
30, 2025, for emergency management performance grants.
SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL
CONTRACTORS.
Section 3610 of the CARES Act (Public Law 116–136; 134
41 USC 6301 Stat. 414) is amended by striking ‘‘September 30, 2020’’ and
note prec. inserting ‘‘September 30, 2021’’.
5 USC 8101 note. SEC. 4016. ELIGIBILITY FOR WORKERS’ COMPENSATION BENEFITS FOR
FEDERAL EMPLOYEES DIAGNOSED WITH COVID–19.
(a) IN GENERAL.—Subject to subsection (c), a covered employee
shall, with respect to any claim made by or on behalf of the
covered employee for benefits under subchapter I of chapter 81
of title 5, United States Code, be deemed to have an injury proxi-
mately caused by exposure to the novel coronavirus arising out
of the nature of the covered employee’s employment. Such covered
employee, or a beneficiary of such an employee, shall be entitled
to such benefits for such claim, including disability compensation,
medical services, and survivor benefits.
(b) DEFINITIONS.—In this section:
(1) COVERED EMPLOYEE.—
(A) IN GENERAL.—The term ‘‘covered employee’’ means
an individual—
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Time period. (i) who is an employee under section 8101(1) of
title 5, United States Code, employed in the Federal
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 81
service at anytime during the period beginning on
January 27, 2020, and ending on January 27, 2023;
(ii) who is diagnosed with COVID–19 during such
period; and
(iii) who, during a covered exposure period prior
to such diagnosis, carries out duties that—
(I) require contact with patients, members of
the public, or co-workers; or
(II) include a risk of exposure to the novel
coronavirus.
(B) TELEWORKING EXCEPTION.—The term ‘‘covered
employee’’ does not include any employee otherwise covered
by subparagraph (A) who is exclusively teleworking during
a covered exposure period, regardless of whether such
employment is full time or part time.
(2) COVERED EXPOSURE PERIOD.—The term ‘‘covered expo- Determination.
sure period’’ means, with respect to a diagnosis of COVID–
19, the period beginning on a date to be determined by the
Secretary of Labor.
(3) NOVEL CORONAVIRUS.—The term ‘‘novel coronavirus’’
means SARS–CoV–2 or another coronavirus declared to be a
pandemic by public health authorities.
(c) LIMITATION.—
(1) DETERMINATIONS MADE ON OR BEFORE THE DATE OF
ENACTMENT.—This section shall not apply with respect to a
covered employee who is determined to be entitled to benefits
under subchapter I of chapter 81 of title 5, United States
Code, for a claim described in subsection (a) if such determina-
tion is made on or before the date of enactment of this Act.
(2) LIMITATION ON DURATION OF BENEFITS.—No funds are Termination
authorized to be appropriated to pay, and no benefits may date.
be paid for, claims approved on the basis of subsection (a)
after September 30, 2030. No administrative costs related to
any such claim may be paid after such date.
(d) EMPLOYEES’ COMPENSATION FUND.—
(1) IN GENERAL.—The costs of benefits for claims approved
on the basis of subsection (a) shall not be included in the
annual statement of the cost of benefits and other payments
of an agency or instrumentality under section 8147(b) of title
5, United States Code.
(2) FAIR SHARE PROVISION.—Costs of administration for
claims described in paragraph (1)—
(A) may be paid from the Employees’ Compensation
Fund; and
(B) shall not be subject to the fair share provision
in section 8147(c) of title 5, United States Code.
TITLE V—COMMITTEE ON SMALL
BUSINESS AND ENTREPRENEURSHIP
SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.
(a) ELIGIBILITY OF CERTAIN NONPROFIT ENTITIES FOR COVERED
LOANS UNDER THE PAYCHECK PROTECTION PROGRAM.—
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(1) IN GENERAL.—Section 7(a)(36) of the Small Business
Act (15 U.S.C. 636(a)(36)), as amended by the Economic Aid
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135 STAT. 82 PUBLIC LAW 117–2—MAR. 11, 2021
to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
134 Stat. 1993. III of division N of Public Law 116–260), is amended—
(A) in subparagraph (A)—
(i) in clause (xv), by striking ‘‘and’’ at the end;
(ii) in clause (xvi), by striking the period at the
end and inserting ‘‘; and’’; and
(iii) by adding at the end the following:
Definition. ‘‘(xvii) the term ‘additional covered nonprofit
entity’—
‘‘(I) means an organization described in any
paragraph of section 501(c) of the Internal Revenue
Code of 1986, other than paragraph (3), (4), (6),
or (19), and exempt from tax under section 501(a)
of such Code; and
‘‘(II) does not include any entity that, if the
entity were a business concern, would be described
in section 120.110 of title 13, Code of Federal
Regulations (or in any successor regulation or
other related guidance or rule that may be issued
by the Administrator) other than a business con-
cern described in paragraph (a) or (k) of such
section.’’; and
(B) in subparagraph (D)—
(i) in clause (iii), by adding at the end the following:
‘‘(III) ELIGIBILITY OF CERTAIN ORGANIZA-
TIONS.—Subject to the provisions in this subpara-
graph, during the covered period—
‘‘(aa) a nonprofit organization shall be
eligible to receive a covered loan if the non-
profit organization employs not more than 500
employees per physical location of the
organization; and
‘‘(bb) an additional covered nonprofit
entity and an organization that, but for sub-
clauses (I)(dd) and (II)(dd) of clause (vii), would
be eligible for a covered loan under clause
(vii) shall be eligible to receive a covered loan
if the entity or organization employs not more
than 300 employees per physical location of
the entity or organization.’’; and
(ii) by adding at the end the following:
‘‘(ix) ELIGIBILITY OF ADDITIONAL COVERED NON-
PROFIT ENTITIES.—An additional covered nonprofit
entity shall be eligible to receive a covered loan if—
‘‘(I) the additional covered nonprofit entity
does not receive more than 15 percent of its
receipts from lobbying activities;
‘‘(II) the lobbying activities of the additional
covered nonprofit entity do not comprise more than
15 percent of the total activities of the organiza-
tion;
‘‘(III) the cost of the lobbying activities of the
additional covered nonprofit entity did not exceed
$1,000,000 during the most recent tax year of the
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additional covered nonprofit entity that ended
prior to February 15, 2020; and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 83
‘‘(IV) the additional covered nonprofit entity
employs not more than 300 employees.’’.
(2) ELIGIBILITY FOR SECOND DRAW LOANS.—Paragraph
(37)(A)(i) of section 7(a) of the Small Business Act (15 U.S.C.
636(a)), as added by the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116–260), is amended by inserting ‘‘ ‘additional 134 Stat. 2001.
covered nonprofit entity’,’’ after ‘‘the terms’’.
(b) ELIGIBILITY OF INTERNET PUBLISHING ORGANIZATIONS FOR
COVERED LOANS UNDER THE PAYCHECK PROTECTION PROGRAM.—
(1) IN GENERAL.—Section 7(a)(36)(D) of the Small Business
Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a),
is further amended—
(A) in clause (iii), by adding at the end the following:
‘‘(IV) ELIGIBILITY OF INTERNET PUBLISHING
ORGANIZATIONS.—A business concern or other
organization that was not eligible to receive a cov-
ered loan the day before the date of enactment
of this subclause, is assigned a North American
Industry Classification System code of 519130, cer-
tifies in good faith as an Internet-only news pub-
lisher or Internet-only periodical publisher, and
is engaged in the collection and distribution of
local or regional and national news and informa-
tion shall be eligible to receive a covered loan
for the continued provision of news, information,
content, or emergency information if—
‘‘(aa) the business concern or organization
employs not more than 500 employees, or the
size standard established by the Administrator
for that North American Industry Classifica-
tion code, per physical location of the business
concern or organization; and
‘‘(bb) the business concern or organization Certification.
makes a good faith certification that proceeds
of the loan will be used to support expenses
at the component of the business concern or
organization that supports local or regional
news.’’;
(B) in clause (iv)—
(i) in subclause (III), by striking ‘‘and’’ at the end;
(ii) in subclause (IV)(bb), by striking the period
at the end and inserting ‘‘; and’’; and
(iii) by adding at the end the following:
‘‘(V) any business concern or other organiza- Certification.
tion that was not eligible to receive a covered
loan the day before the date of enactment of this
subclause, is assigned a North American Industry
Classification System code of 519130, certifies in
good faith as an Internet-only news publisher or
Internet-only periodical publisher, and is engaged
in the collection and distribution of local or
regional and national news and information, if
the business concern or organization—
‘‘(aa) employs not more than 500
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employees, or the size standard established
by the Administrator for that North American
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135 STAT. 84 PUBLIC LAW 117–2—MAR. 11, 2021
Industry Classification code, per physical loca-
tion of the business concern or organization;
and
‘‘(bb) is majority owned or controlled by
a business concern or organization that is
assigned a North American Industry Classi-
fication System code of 519130.’’;
(C) in clause (v), by striking ‘‘clause (iii)(II), (iv)(IV),
or (vii)’’ and inserting ‘‘subclause (II), (III), or (IV) of clause
(iii), subclause (IV) or (V) of clause (iv), clause (vii), or
clause (ix)’’; and
(D) in clause (viii)(II)—
(i) by striking ‘‘business concern made eligible by
clause (iii)(II) or clause (iv)(IV) of this subparagraph’’
and inserting ‘‘business concern made eligible by sub-
clause (II) or (IV) of clause (iii) or subclause (IV) or
(V) of clause (iv) of this subparagraph’’; and
(ii) by inserting ‘‘or organization’’ after ‘‘business
concern’’ each place it appears.
(2) ELIGIBILITY FOR SECOND DRAW LOANS.—Section
7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by
the Economic Aid to Hard-Hit Small Businesses, Nonprofits,
and Venues Act (title III of division N of Public Law 116–
134 Stat. 2002. 260), is amended by striking ‘‘clause (iii)(II), (iv)(IV), or (vii)’’
and inserting ‘‘subclause (II), (III), or (IV) of clause (iii), sub-
clause (IV) or (V) of clause (iv), clause (vii), or clause (ix)’’.
(c) COORDINATION WITH CONTINUATION COVERAGE PREMIUM
ASSISTANCE.—
(1) PAYCHECK PROTECTION PROGRAM.—Section 7A(a)(12) of
the Small Business Act (as redesignated, transferred, and
amended by section 304(b) of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (Public Law
134 Stat. 1993. 116–260)) is amended—
(A) by striking ‘‘CARES Act or’’ and inserting ‘‘CARES
Act,’’; and
(B) by inserting before the period at the end the fol-
lowing: ‘‘, or premiums taken into account in determining
the credit allowed under section 6432 of the Internal Rev-
enue Code of 1986’’.
(2) PAYCHECK PROTECTION PROGRAM SECOND DRAW.—Sec-
tion 7(a)(37)(J)(iii)(I) of the Small Business Act, as amended
by the Economic Aid to Hard-Hit Small Businesses, Nonprofits,
and Venues Act (title III of division N of Public Law 116–
134 Stat. 2005. 260), is amended—
(A) by striking ‘‘or’’ at the end of item (aa);
(B) by striking the period at the end of item (bb)
and inserting ‘‘; or’’; and
(C) by adding at the end the following new item:
‘‘(cc) premiums taken into account in
determining the credit allowed under section
6432 of the Internal Revenue Code of 1986.’’.
15 USC 636 note. (3) APPLICABILITY.—The amendments made by this sub-
section shall apply only with respect to applications for forgive-
ness of covered loans made under paragraphs (36) or (37)
of section 7(a) of the Small Business Act, as amended by the
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Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116–260),
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 85
that are received on or after the date of the enactment of
this Act.
(d) COMMITMENT AUTHORITY AND APPROPRIATIONS.—
(1) COMMITMENT AUTHORITY.—Section 1102(b)(1) of the
CARES Act (Public Law 116–136) is amended by striking 134 Stat. 293,
‘‘$806,450,000,000’’ and inserting ‘‘$813,700,000,000’’. 660, 2019.
(2) DIRECT APPROPRIATIONS.—In addition to amounts other-
wise available, there is appropriated to the Administrator of
the Small Business Administration for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$7,250,000,000, to remain available until expended, for carrying
out this section.
SEC. 5002. TARGETED EIDL ADVANCE. 15 USC 9009
note.
(a) DEFINITIONS.—In this section—
(1) the term ‘‘Administrator’’ means the Administrator of
the Small Business Administration; and
(2) the terms ‘‘covered entity’’ and ‘‘economic loss’’ have
the meanings given the terms in section 331(a) of the Economic
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues
Act (title III of division N of Public Law 116–260).
(b) APPROPRIATIONS.—In addition to amounts otherwise avail-
able, there is appropriated to the Administrator for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$15,000,000,000—
(1) to remain available until expended; and
(2) of which, the Administrator shall use—
(A) $10,000,000,000 to make payments to covered enti-
ties that have not received the full amounts to which
the covered entities are entitled under section 331 of the
Economic Aid to Hard-Hit Small Businesses, Nonprofits,
and Venues Act (title III of division N of Public Law 116–
260); and
(B) $5,000,000,000 to make payments under section
1110(e) of the CARES Act (15 U.S.C. 9009(e)), each of
which shall be—
(i) made to a covered entity that—
(I) has suffered an economic loss of greater
than 50 percent; and
(II) employs not more than 10 employees;
(ii) in an amount that is $5,000; and
(iii) with respect to the covered entity to which
the payment is made, in addition to any payment
made to the covered entity under section 1110(e) of
the CARES Act (15 U.S.C. 9009(e)) or section 331
of the Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (title III of division N
of Public Law 116–260).
SEC. 5003. SUPPORT FOR RESTAURANTS. 15 USC 9009c.
(a) DEFINITIONS.—In this section:
(1) ADMINISTRATOR.—The term ‘‘Administrator’’ means the
Administrator of the Small Business Administration.
(2) AFFILIATED BUSINESS.—The term ‘‘affiliated business’’ Determination.
means a business in which an eligible entity has an equity Agreement date.
or right to profit distributions of not less than 50 percent,
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or in which an eligible entity has the contractual authority
to control the direction of the business, provided that such
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135 STAT. 86 PUBLIC LAW 117–2—MAR. 11, 2021
affiliation shall be determined as of any arrangements or agree-
ments in existence as of March 13, 2020.
(3) COVERED PERIOD.—The term ‘‘covered period’’ means
the period—
(A) beginning on February 15, 2020; and
Determination. (B) ending on December 31, 2021, or a date to be
Deadline. determined by the Administrator that is not later than
2 years after the date of enactment of this section.
(4) ELIGIBLE ENTITY.—The term ‘‘eligible entity’’—
(A) means a restaurant, food stand, food truck, food
cart, caterer, saloon, inn, tavern, bar, lounge, brewpub,
tasting room, taproom, licensed facility or premise of a
beverage alcohol producer where the public may taste,
sample, or purchase products, or other similar place of
business in which the public or patrons assemble for the
primary purpose of being served food or drink;
(B) includes an entity described in subparagraph (A)
that is located in an airport terminal or that is a Tribally-
owned concern; and
(C) does not include—
(i) an entity described in subparagraph (A) that—
(I) is a State or local government-operated
business;
Agreement date. (II) as of March 13, 2020, owns or operates
(together with any affiliated business) more than
20 locations, regardless of whether those locations
do business under the same or multiple names;
or
(III) has a pending application for or has
received a grant under section 324 of the Economic
Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law
116–260); or
(ii) a publicly-traded company.
(5) EXCHANGE; ISSUER; SECURITY.—The terms ‘‘exchange’’,
‘‘issuer’’, and ‘‘security’’ have the meanings given those terms
in section 3(a) of the Securities Exchange Act of 1934 (15
U.S.C. 78c(a)).
(6) FUND.—The term ‘‘Fund’’ means the Restaurant Revital-
ization Fund established under subsection (b).
(7) PANDEMIC-RELATED REVENUE LOSS.—The term ‘‘pan-
demic-related revenue loss’’ means, with respect to an eligible
entity—
(A) except as provided in subparagraphs (B), (C), and
(D), the gross receipts, as established using such
verification documentation as the Administrator may
require, of the eligible entity during 2020 subtracted from
the gross receipts of the eligible entity in 2019, if such
sum is greater than zero;
(B) if the eligible entity was not in operation for the
entirety of 2019—
(i) the difference between—
(I) the product obtained by multiplying the
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average monthly gross receipts of the eligible
entity in 2019 by 12; and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 87
(II) the product obtained by multiplying the
average monthly gross receipts of the eligible
entity in 2020 by 12; or
(ii) an amount based on a formula determined Determination.
by the Administrator;
(C) if the eligible entity opened during the period begin- Time period.
ning on January 1, 2020, and ending on the day before
the date of enactment of this section—
(i) the expenses described in subsection (c)(5)(A)
that were incurred by the eligible entity minus any
gross receipts received; or
(ii) an amount based on a formula determined Determination.
by the Administrator; or
(D) if the eligible entity has not yet opened as of
the date of application for a grant under subsection (c),
but has incurred expenses described in subsection (c)(5)(A)
as of the date of enactment of this section—
(i) the amount of those expenses; or
(ii) an amount based on a formula determined Determination.
by the Administrator.
For purposes of this paragraph, the pandemic-related revenue
losses for an eligible entity shall be reduced by any amounts
received from a covered loan made under paragraph (36) or
(37) of section 7(a) of the Small Business Act (15 U.S.C. 636(a))
in 2020 or 2021.
(8) PAYROLL COSTS.—The term ‘‘payroll costs’’ has the
meaning given the term in section 7(a)(36)(A) of the Small
Business Act (15 U.S.C. 636(a)(36)(A)), except that such term
shall not include—
(A) qualified wages (as defined in subsection (c)(3) of
section 2301 of the CARES Act) taken into account in
determining the credit allowed under such section 2301;
or
(B) premiums taken into account in determining the
credit allowed under section 6432 of the Internal Revenue
Code of 1986.
(9) PUBLICLY-TRADED COMPANY.—The term ‘‘publicly-traded
company’’ means an entity that is majority owned or controlled
by an entity that is an issuer, the securities of which are
listed on a national securities exchange under section 6 of
the Securities Exchange Act of 1934 (15 U.S.C. 78f).
(10) TRIBALLY-OWNED CONCERN.—The term ‘‘Tribally-owned
concern’’ has the meaning given the term in section 124.3
of title 13, Code of Federal Regulations, or any successor regula-
tion.
(b) RESTAURANT REVITALIZATION FUND.—
(1) IN GENERAL.—There is established in the Treasury of
the United States a fund to be known as the Restaurant Revital-
ization Fund.
(2) APPROPRIATIONS.—
(A) IN GENERAL.—In addition to amounts otherwise
available, there is appropriated to the Restaurant Revital-
ization Fund for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $28,600,000,000,
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to remain available until expended.
(B) DISTRIBUTION.—
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135 STAT. 88 PUBLIC LAW 117–2—MAR. 11, 2021
(i) IN GENERAL.—Of the amounts made available
under subparagraph (A)—
(I) $5,000,000,000 shall be available to eligible
entities with gross receipts during 2019 of not
more than $500,000; and
(II) $23,600,000,000 shall be available to the
Administrator to award grants under subsection
(c) in an equitable manner to eligible entities of
different sizes based on annual gross receipts.
(ii) ADJUSTMENTS.—The Administrator may make
adjustments as necessary to the distribution of funds
under clause (i)(II) based on demand and the relative
local costs in the markets in which eligible entities
operate.
Effective date. (C) GRANTS AFTER INITIAL PERIOD.—Notwithstanding
Determination. subparagraph (B), on and after the date that is 60 days
after the date of enactment of this section, or another
period of time determined by the Administrator, the
Administrator may make grants using amounts appro-
priated under subparagraph (A) to any eligible entity
regardless of the annual gross receipts of the eligible entity.
(3) USE OF FUNDS.—The Administrator shall use amounts
in the Fund to make grants described in subsection (c).
(c) RESTAURANT REVITALIZATION GRANTS.—
(1) IN GENERAL.—Except as provided in subsection (b) and
paragraph (3), the Administrator shall award grants to eligible
entities in the order in which applications are received by
the Administrator.
(2) APPLICATION.—
(A) CERTIFICATION.—An eligible entity applying for a
grant under this subsection shall make a good faith certifi-
cation that—
(i) the uncertainty of current economic conditions
makes necessary the grant request to support the
ongoing operations of the eligible entity; and
(ii) the eligible entity has not applied for or
received a grant under section 324 of the Economic
Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116–
260).
(B) BUSINESS IDENTIFIERS.—In accepting applications
for grants under this subsection, the Administrator shall
prioritize the ability of each applicant to use their existing
business identifiers over requiring other forms of registra-
tion or identification that may not be common to their
industry and imposing additional burdens on applicants.
(3) PRIORITY IN AWARDING GRANTS.—
Time period. (A) IN GENERAL.—During the initial 21-day period in
which the Administrator awards grants under this sub-
section, the Administrator shall prioritize awarding grants
to eligible entities that are small business concerns owned
and controlled by women (as defined in section 3(n) of
the Small Business Act (15 U.S.C. 632(n))), small business
concerns owned and controlled by veterans (as defined in
section 3(q) of such Act (15 U.S.C. 632(q))), or socially
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and economically disadvantaged small business concerns
(as defined in section 8(a)(4)(A) of the Small Business Act
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 89
(15 U.S.C. 637(a)(4)(A))). The Administrator may take such
steps as necessary to ensure that eligible entities described
in this subparagraph have access to grant funding under
this section after the end of such 21-day period.
(B) CERTIFICATION.—For purposes of establishing pri-
ority under subparagraph (A), an applicant shall submit
a self-certification of eligibility for priority with the grant
application.
(4) GRANT AMOUNT.—
(A) AGGREGATE MAXIMUM AMOUNT.—The aggregate
amount of grants made to an eligible entity and any affili-
ated businesses of the eligible entity under this sub-
section—
(i) shall not exceed $10,000,000; and
(ii) shall be limited to $5,000,000 per physical loca-
tion of the eligible entity.
(B) DETERMINATION OF GRANT AMOUNT.—
(i) IN GENERAL.—Except as provided in this para-
graph, the amount of a grant made to an eligible
entity under this subsection shall be equal to the pan-
demic-related revenue loss of the eligible entity.
(ii) RETURN TO TREASURY.—Any amount of a grant
made under this subsection to an eligible entity based
on estimated receipts that is greater than the actual
gross receipts of the eligible entity in 2020 shall be
returned to the Treasury.
(5) USE OF FUNDS.—During the covered period, an eligible
entity that receives a grant under this subsection may use
the grant funds for the following expenses incurred as a direct
result of, or during, the COVID–19 pandemic:
(A) Payroll costs.
(B) Payments of principal or interest on any mortgage
obligation (which shall not include any prepayment of prin-
cipal on a mortgage obligation).
(C) Rent payments, including rent under a lease agree-
ment (which shall not include any prepayment of rent).
(D) Utilities.
(E) Maintenance expenses, including—
(i) construction to accommodate outdoor seating;
and
(ii) walls, floors, deck surfaces, furniture, fixtures,
and equipment.
(F) Supplies, including protective equipment and
cleaning materials.
(G) Food and beverage expenses that are within the
scope of the normal business practice of the eligible entity
before the covered period.
(H) Covered supplier costs, as defined in section 7A(a)
of the Small Business Act (as redesignated, transferred,
and amended by section 304(b) of the Economic Aid to
Hard-Hit Small Businesses, Nonprofits, and Venues Act
(Public Law 116–260)).
(I) Operational expenses.
(J) Paid sick leave.
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(K) Any other expenses that the Administrator deter-
mines to be essential to maintaining the eligible entity.
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135 STAT. 90 PUBLIC LAW 117–2—MAR. 11, 2021
(6) RETURNING FUNDS.—If an eligible entity that receives
a grant under this subsection fails to use all grant funds
or permanently ceases operations on or before the last day
of the covered period, the eligible entity shall return to the
Treasury any funds that the eligible entity did not use for
the allowable expenses under paragraph (5).
15 USC 9013. SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.
(a) DEFINITIONS.—In this section:
(1) ADMINISTRATION.—The term ‘‘Administration’’ means
the Small Business Administration.
(2) ADMINISTRATOR.—The term ‘‘Administrator’’ means the
Administrator of the Small Business Administration.
(3) COMMUNITY NAVIGATOR SERVICES.—The term ‘‘commu-
nity navigator services’’ means the outreach, education, and
technical assistance provided by community navigators that
target eligible businesses to increase awareness of, and partici-
pation in, programs of the Small Business Administration.
(4) COMMUNITY NAVIGATOR.—The term ‘‘community navi-
gator’’ means a community organization, community financial
institution as defined in section 7(a)(36)(A) of the Small Busi-
ness Act (15 U.S.C. 636(a)(36)(A)), or other private nonprofit
organization engaged in the delivery of community navigator
services.
(5) ELIGIBLE BUSINESS.—The term ‘‘eligible business’’
means any small business concern, with priority for small busi-
ness concerns owned and controlled by women (as defined in
section 3(n) of the Small Business Act (15 U.S.C. 632(n))),
small business concerns owned and controlled by veterans (as
defined in section 3(q) of such Act (15 U.S.C. 632(q))), and
socially and economically disadvantaged small business con-
cerns (as defined in section 8(a)(4)(A) of the Small Business
Act (15 U.S.C. 637(a)(4)(A))).
(6) PRIVATE NONPROFIT ORGANIZATION.—The term ‘‘private
nonprofit organization’’ means an entity that is described in
section 501(c) of the Internal Revenue Code of 1986 and exempt
from tax under section 501(a) of such Code.
(7) RESOURCE PARTNER.—The term ‘‘resource partner’’
means—
(A) a small business development center (as defined
in section 3 of the Small Business Act (15 U.S.C. 632));
(B) a women’s business center (as described in section
29 of the Small Business Act (15 U.S.C. 656)); and
(C) a chapter of the Service Corps of Retired Executives
(as defined in section 8(b)(1)(B) of the Act (15 U.S.C.
637(b)(1)(B))).
(8) SMALL BUSINESS CONCERN.—The term ‘‘small business
concern’’ has the meaning given under section 3 of the Small
Business Act (15 U.S.C. 632).
(9) STATE.—The term ‘‘State’’ means a State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, the Virgin Islands, American Samoa, the Commonwealth
of the Northern Mariana Islands, and Guam, or an agency,
instrumentality, or fiscal agent thereof.
(10) UNIT OF GENERAL LOCAL GOVERNMENT.—The term
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‘‘unit of general local government’’ means a county, city, town,
village, or other general purpose political subdivision of a State.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 91
(b) COMMUNITY NAVIGATOR PILOT PROGRAM.—
(1) IN GENERAL.—The Administrator of the Small Business Grants.
Administration shall establish a Community Navigator pilot Contracts.
program to make grants to, or enter into contracts or coopera-
tive agreements with, private nonprofit organizations, resource
partners, States, Tribes, and units of local government to ensure
the delivery of free community navigator services to current
or prospective owners of eligible businesses in order to improve
access to assistance programs and resources made available
because of the COVID–19 pandemic by Federal, State, Tribal,
and local entities.
(2) APPROPRIATIONS.—In addition to amounts otherwise
available, there is appropriated to the Administrator for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $100,000,000, to remain available until Sep-
tember 30, 2022, for carrying out this subsection.
(c) OUTREACH AND EDUCATION.—
(1) PROMOTION.—The Administrator shall develop and
implement a program to promote community navigator services
to current or prospective owners of eligible businesses.
(2) CALL CENTER.—The Administrator shall establish a tele- Determination.
phone hotline to offer information about Federal programs to
assist eligible businesses and offer referral services to resource
partners, community navigators, potential lenders, and other
persons that the Administrator determines appropriate for cur-
rent or prospective owners of eligible businesses.
(3) OUTREACH.—The Administrator shall—
(A) conduct outreach and education, in the 10 most
commonly spoken languages in the United States, to cur-
rent or prospective owners of eligible businesses on commu-
nity navigator services and other Federal programs to
assist eligible businesses;
(B) improve the website of the Administration to
describe such community navigator services and other Fed-
eral programs; and
(C) implement an education campaign by advertising
in media targeted to current or prospective owners of
eligible businesses.
(4) APPROPRIATIONS.—In addition to amounts otherwise
available, there is appropriated to the Administrator for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $75,000,000, to remain available until September
30, 2022, for carrying out this subsection.
(d) SUNSET.—The authority of the Administrator to make grants
under this section shall terminate on December 31, 2025.
SEC. 5005. SHUTTERED VENUE OPERATORS.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $1,250,000,000, to remain
available until expended, to carry out section 324 of the Economic
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act
(title III of division N of Public Law 116–260), of which $500,000
shall be used to provide technical assistance to help applicants
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access the System for Award Management (or any successor thereto)
or to assist applicants with an alternative grant application system.
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135 STAT. 92 PUBLIC LAW 117–2—MAR. 11, 2021
(b) REDUCTION OF SHUTTERED VENUES ASSISTANCE FOR NEW
PPP RECIPIENTS.—Section 324 of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116–260), is amended—
134 Stat. 2024. (1) in subsection (a)(1)(A)(vi)—
(A) by striking subclause (III);
(B) by redesignating subclause (IV) as subclause (III);
and
(C) in subclause (III), as so redesignated, by striking
‘‘subclauses (I), (II), and (III)’’ and inserting ‘‘subclauses
(I) and (II)’’; and
134 Stat. 2029. (2) in subsection (c)(1)—
(A) in subparagraph (A), in the matter preceding clause
(i), by striking ‘‘A grant’’ and inserting ‘‘Subject to subpara-
graphs (B) and (C), a grant’’; and
(B) by adding at the end the following:
‘‘(C) REDUCTION FOR RECIPIENTS OF NEW PPP LOANS.—
Effective date. ‘‘(i) IN GENERAL.—The otherwise applicable amount
of a grant under subsection (b)(2) to an eligible person
or entity shall be reduced by the total amount of loans
guaranteed under paragraph (36) or (37) of section
7(a) of the Small Business Act (15 U.S.C. 636(a)) that
are received on or after December 27, 2020 by the
eligible person or entity.
‘‘(ii) APPLICATION TO GOVERNMENTAL ENTITIES.—
For purposes of applying clause (i) to an eligible person
or entity owned by a State or a political subdivision
of a State, the relevant entity—
‘‘(I) shall be the eligible person or entity; and
‘‘(II) shall not include entities of the State
or political subdivision other than the eligible per-
son or entity.’’.
SEC. 5006. DIRECT APPROPRIATIONS.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Administrator for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
to remain available until expended—
(1) $840,000,000 for administrative expenses, including to
prevent, prepare for, and respond to the COVID–19 pandemic,
domestically or internationally, including administrative
expenses related to paragraphs (36) and (37) of section 7(a)
of the Small Business Act, section 324 of the Economic Aid
to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
III of division N of Public Law 116–260), section 5002 of this
title, and section 5003 of this title; and
(2) $460,000,000 to carry out the disaster loan program
authorized by section 7(b) of the Small Business Act (15 U.S.C.
636(b)), of which $70,000,000 shall be for the cost of direct
loans authorized by such section and $390,000,000 shall be
for administrative expenses to carry out such program.
(b) INSPECTOR GENERAL.—In addition to amounts otherwise
available, there is appropriated to the Inspector General of the
Small Business Administration for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $25,000,000,
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to remain available until expended, for necessary expenses of the
Office of Inspector General.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 93
TITLE VI—COMMITTEE ON
ENVIRONMENT AND PUBLIC WORKS
SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.
(a) ECONOMIC DEVELOPMENT ADMINISTRATION APPROPRIA-
TION.—In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $3,000,000,000, to remain available
until September 30, 2022, to the Department of Commerce for
economic adjustment assistance as authorized by sections 209 and
703 of the Public Works and Economic Development Act of 1965
(42 U.S.C. 3149 and 3233) to prevent, prepare for, and respond
to coronavirus and for necessary expenses for responding to eco-
nomic injury as a result of coronavirus.
(b) Of the funds provided by this section, up to 2 percent
shall be used for Federal costs to administer such assistance uti-
lizing temporary Federal personnel as may be necessary consistent
with the requirements applicable to such administrative funding
in fiscal year 2020 to prevent, prepare for, and respond to
coronavirus and which shall remain available until September 30,
2027.
(c) Of the funds provided by this section, 25 percent shall
be for assistance to States and communities that have suffered
economic injury as a result of job and gross domestic product
losses in the travel, tourism, or outdoor recreation sectors.
SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF
THE COVID–19 PANDEMIC.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Environmental Protection Agency for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $100,000,000, to remain available until expended,
to address health outcome disparities from pollution and the
COVID–19 pandemic, of which—
(1) $50,000,000, shall be for grants, contracts, and other
agency activities that identify and address disproportionate
environmental or public health harms and risks in minority
populations or low-income populations under—
(A) section 103(b) of the Clean Air Act (42 U.S.C.
7403(b));
(B) section 1442 of the Safe Drinking Water Act (42
U.S.C. 300j–1);
(C) section 104(k)(7)(A) of the Comprehensive Environ-
mental Response, Compensation, and Liability Act of 1980
(42 U.S.C. 9604(k)(7)(A)); and
(D) sections 791 through 797 of the Energy Policy
Act of 2005 (42 U.S.C. 16131 through 16137); and
(2) $50,000,000 shall be for grants and activities authorized
under subsections (a) through (c) of section 103 of the Clean
Air Act (42 U.S.C. 7403) and grants and activities authorized
under section 105 of such Act (42 U.S.C. 7405).
(b) ADMINISTRATION OF FUNDS.—
(1) Of the funds made available pursuant to subsection
(a)(1), the Administrator shall reserve 2 percent for administra-
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tive costs necessary to carry out activities funded pursuant
to such subsection.
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135 STAT. 94 PUBLIC LAW 117–2—MAR. 11, 2021
(2) Of the funds made available pursuant to subsection
(a)(2), the Administrator shall reserve 5 percent for activities
funded pursuant to such subsection other than grants.
SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.
(a) INSPECTION, INTERDICTION, AND RESEARCH RELATED TO CER-
TAIN SPECIES AND COVID–19.—In addition to amounts otherwise
made available, there is appropriated for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$95,000,000 to remain available until expended, to carry out the
provisions of the Fish and Wildlife Act of 1956 (16 U.S.C. 742a
et seq.) and the Fish and Wildlife Coordination Act (16 U.S.C.
661 et seq.) through direct expenditure, contracts, and grants, of
which—
(1) $20,000,000 shall be for wildlife inspections, interdic-
tions, investigations, and related activities, and for efforts to
address wildlife trafficking;
(2) $30,000,000 shall be for the care of captive species
listed under the Endangered Species Act of 1973, for the care
of rescued and confiscated wildlife, and for the care of Federal
trust species in facilities experiencing lost revenues due to
COVID–19; and
(3) $45,000,000 shall be for research and extension activi-
ties to strengthen early detection, rapid response, and science-
based management to address wildlife disease outbreaks before
they become pandemics and strengthen capacity for wildlife
health monitoring to enhance early detection of diseases that
have capacity to jump the species barrier and pose a risk
in the United States, including the development of a national
wildlife disease database.
(b) LACEY ACT PROVISIONS.—In addition to amounts otherwise
made available, there is appropriated for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$10,000,000, to remain available until expended, to carry out the
provisions of section 42(a) of title 18, United States Code, and
the Lacey Act Amendments of 1981 (16 U.S.C. 3371–3378).
TITLE VII—COMMITTEE ON COMMERCE,
SCIENCE, AND TRANSPORTATION
Subtitle A—Transportation and
Infrastructure
SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER COR-
PORATION.
(a) NORTHEAST CORRIDOR APPROPRIATION.—In addition to
amounts otherwise available, there is appropriated for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$970,388,160, to remain available until September 30, 2024, for
grants as authorized under section 11101(a) of the FAST Act (Public
Law 114–94) to prevent, prepare for, and respond to coronavirus.
(b) NATIONAL NETWORK APPROPRIATION.—In addition to
amounts otherwise available, there is appropriated for fiscal year
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2021, out of any money in the Treasury not otherwise appropriated,
$729,611,840, to remain available until September 30, 2024, for
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 95
grants as authorized under section 11101(b) of the FAST Act (Public
Law 114–94) to prevent, prepare for, and respond to coronavirus.
(c) LONG-DISTANCE SERVICE RESTORATION AND EMPLOYEE Effective dates.
RECALLS.—Not less than $165,926,000 of the aggregate amounts
made available under subsections (a) and (b) shall be for use by
the National Railroad Passenger Corporation to—
(1) restore, not later than 90 days after the date of enact- Deadline.
ment of this Act, the frequency of rail service on long-distance
routes (as defined in section 24102 of title 49, United States
Code) that the National Railroad Passenger Corporation
reduced the frequency of on or after July 1, 2020, and continue
to operate such service at such frequency; and
(2) recall and manage employees furloughed on or after Furloughs.
October 1, 2020, as a result of efforts to prevent, prepare
for, and respond to coronavirus.
(d) USE OF FUNDS IN LIEU OF CAPITAL PAYMENTS.—Not less
than $109,805,000 of the aggregate amounts made available under
subsections (a) and (b)—
(1) shall be for use by the National Railroad Passenger
Corporation in lieu of capital payments from States and com-
muter rail passenger transportation providers that are subject
to the cost allocation policy under section 24905(c) of title
49, United States Code; and
(2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i)
of title 49, United States Code, such amounts do not constitute
cross-subsidization of commuter rail passenger transportation.
(e) USE OF FUNDS FOR STATE PAYMENTS FOR STATE-SUPPORTED
ROUTES.—
(1) IN GENERAL.—Of the amounts made available under
subsection (b), $174,850,000 shall be for use by the National
Railroad Passenger Corporation to offset amounts required to
be paid by States for covered State-supported routes.
(2) FUNDING SHARE.—The share of funding provided under
paragraph (1) with respect to a covered State-supported route
shall be distributed as follows:
(A) Each covered State-supported route shall receive
7 percent of the costs allocated to the route in fiscal year
2019 under the cost allocation methodology adopted pursu-
ant to section 209 of the Passenger Rail Investment and
Improvement Act of 2008 (Public Law 110–432).
(B) Any remaining amounts after the distribution Apportionment.
described in subparagraph (A) shall be apportioned to each
covered State-supported route in proportion to the pas-
senger revenue of such route and other revenue allocated
to such route in fiscal year 2019 divided by the total
passenger revenue and other revenue allocated to all cov-
ered State-supported routes in fiscal year 2019.
(3) COVERED STATE-SUPPORTED ROUTE DEFINED.—In this Termination
subsection, the term ‘‘covered State-supported route’’ means date.
a State-supported route, as such term is defined in section
24102 of title 49, United States Code, but does not include
a State-supported route for which service was terminated on
or before February 1, 2020.
(f) USE OF FUNDS FOR DEBT REPAYMENT OR PREPAYMENT.—
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Not more than $100,885,000 of the aggregate amounts made avail-
able under subsections (a) and (b) shall be—
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135 STAT. 96 PUBLIC LAW 117–2—MAR. 11, 2021
(1) for the repayment or prepayment of debt incurred by
the National Railroad Passenger Corporation under financing
arrangements entered into prior to the date of enactment of
this Act; and
(2) to pay required reserves, costs, and fees related to
such debt, including for loans from the Department of Transpor-
tation and loans that would otherwise have been paid from
National Railroad Passenger Corporation revenues.
(g) PROJECT MANAGEMENT OVERSIGHT.—Not more than
$2,000,000 of the aggregate amounts made available under sub-
sections (a) and (b) shall be for activities authorized under section
11101(c) of the FAST Act (Public Law 114–94).
15 USC 9121. SEC. 7102. RELIEF FOR AIRPORTS.
(a) IN GENERAL.—
(1) IN GENERAL.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any
funds in the Treasury not otherwise appropriated,
$8,000,000,000, to remain available until September 30, 2024,
for assistance to sponsors of airports, as such terms are defined
in section 47102 of title 49, United States Code, to be made
available to prevent, prepare for, and respond to coronavirus.
(2) REQUIREMENTS AND LIMITATIONS.—Amounts made
available under this section—
(A) may not be used for any purpose not directly related
to the airport; and
(B) may not be provided to any airport that was allo-
cated in excess of 4 years of operating funds to prevent,
prepare for, and respond to coronavirus in fiscal year 2020.
Applicability. (b) ALLOCATIONS.—The following terms shall apply to the
amounts made available under this section:
(1) OPERATING EXPENSES AND DEBT SERVICE PAYMENTS.—
(A) IN GENERAL.—Not more than $6,492,000,000 shall
be made available for primary airports, as such term is
defined in section 47102 of title 49, United States Code,
and certain cargo airports, for costs related to operations,
personnel, cleaning, sanitization, janitorial services, com-
bating the spread of pathogens at the airport, and debt
service payments.
(B) DISTRIBUTION.— Amounts made available under
this paragraph—
(i) shall not be subject to the reduced apportion-
ments under section 47114(f) of title 49, United States
Code;
(ii) shall first be apportioned as set forth in sec-
tions 47114(c)(1)(A), 47114(c)(1)(C)(i), 47114(c)(1)(C)(ii),
47114(c)(2)(A), 47114(c)(2)(B), and 47114(c)(2)(E) of
title 49, United States Code; and
(iii) shall not be subject to a maximum apportion-
ment limit set forth in section 47114(c)(1)(B) of title
49, United States Code.
(C) REMAINING AMOUNTS.—Any amount remaining
after distribution under subparagraph (B) shall be distrib-
uted to the sponsor of each primary airport (as such term
is defined in section 47102 of title 49, United States Code)
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based on each such primary airport’s passenger
enplanements compared to the total passenger
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 97
enplanements of all such primary airports in calendar year
2019.
(2) FEDERAL SHARE FOR DEVELOPMENT PROJECTS.—
(A) IN GENERAL.—Not more than $608,000,000 allo-
cated under subsection (a)(1) shall be available to pay
a Federal share of 100 percent of the costs for any grant
awarded in fiscal year 2021, or in fiscal year 2020 with
less than a 100-percent Federal share, for an airport
development project (as such term is defined in section
47102 of title 49).
(B) REMAINING AMOUNTS.—Any amount remaining
under this paragraph shall be distributed as described
in paragraph (1)(C).
(3) NONPRIMARY AIRPORTS.—
(A) IN GENERAL.—Not more than $100,000,000 shall
be made available for general aviation and commercial
service airports that are not primary airports (as such
terms are defined in section 47102 of title 49, United States
Code) for costs related to operations, personnel, cleaning,
sanitization, janitorial services, combating the spread of
pathogens at the airport, and debt service payments.
(B) DISTRIBUTION.—Amounts made available under
this paragraph shall be apportioned to each non-primary
airport based on the categories published in the most cur-
rent National Plan of Integrated Airport Systems, reflecting
the percentage of the aggregate published eligible develop-
ment costs for each such category, and then dividing the
allocated funds evenly among the eligible airports in each
category, rounding up to the nearest thousand dollars.
(C) REMAINING AMOUNTS.—Any amount remaining
under this paragraph shall be distributed as described
in paragraph (1)(C).
(4) AIRPORT CONCESSIONS.—
(A) IN GENERAL.—Not more than $800,000,000 shall
be made available for sponsors of primary airports to pro-
vide relief from rent and minimum annual guarantees to
airport concessions, of which at least $640,000,000 shall
be available to provide relief to eligible small airport conces-
sions and of which at least $160,000,000 shall be available
to provide relief to eligible large airport concessions located
at primary airports.
(B) DISTRIBUTION.—The amounts made available for
each set-aside in this paragraph shall be distributed to
the sponsor of each primary airport (as such term is defined
in section 47102 of title 49, United States Code) based
on each such primary airport’s passenger enplanements
compared to the total passenger enplanements of all such
primary airports in calendar year 2019.
(C) CONDITIONS.—As a condition of approving a grant
under this paragraph—
(i) the sponsor shall provide such relief from the
date of enactment of this Act until the sponsor has
provided relief equaling the total grant amount, to
the extent practicable and to the extent permissible
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under State laws, local laws, and applicable trust
indentures; and
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135 STAT. 98 PUBLIC LAW 117–2—MAR. 11, 2021
(ii) for each set-aside, the sponsor shall provide
relief from rent and minimum annual guarantee obliga-
tions to each eligible airport concession in an amount
that reflects each eligible airport concession’s propor-
tional share of the total amount of the rent and min-
imum annual guarantees of those eligible airport
concessions at such airport.
(c) ADMINISTRATION.—
(1) ADMINISTRATIVE EXPENSES.—The Administrator of the
Federal Aviation Administration may retain up to 0.1 percent
of the funds provided under this section to fund the award
of, and oversight by the Administrator of, grants made under
this section.
(2) WORKFORCE RETENTION REQUIREMENTS.—
Extension. (A) REQUIRED RETENTION.—As a condition for receiving
Retention date. funds provided under this section, an airport shall continue
to employ, through September 30, 2021, at least 90 percent
of the number of individuals employed (after making
adjustments for retirements or voluntary employee separa-
tions) by the airport as of March 27, 2020.
Determination. (B) WAIVER OF RETENTION REQUIREMENT.—The Sec-
retary shall waive the workforce retention requirement
if the Secretary determines that—
(i) the airport is experiencing economic hardship
as a direct result of the requirement; or
(ii) the requirement reduces aviation safety or
security.
(C) EXCEPTION.—The workforce retention requirement
shall not apply to nonhub airports or nonprimary airports
receiving funds under this section.
(D) NONCOMPLIANCE.—Any financial assistance pro-
vided under this section to an airport that fails to comply
with the workforce retention requirement described in
subparagraph (A), and does not otherwise qualify for a
waiver or exception under this paragraph, shall be subject
to clawback by the Secretary.
(d) DEFINITIONS.—In this section:
(1) ELIGIBLE LARGE AIRPORT CONCESSION.—The term
‘‘eligible large airport concession’’ means a concession (as
defined in section 23.3 of title 49, Code of Federal Regulations),
that is in-terminal and has maximum gross receipts, averaged
over the previous three fiscal years, of more than $56,420,000.
(2) ELIGIBLE SMALL AIRPORT CONCESSION.—The term
‘‘eligible small airport concession’’ means a concession (as
defined in section 23.3 of title 49, Code of Federal Regulations),
that is in-terminal and—
Time period. (A) a small business with maximum gross receipts,
averaged over the previous 3 fiscal years, of less than
$56,420,000; or
(B) is a joint venture (as defined in section 23.3 of
title 49, Code of Federal Regulations).
49 USC 106 note. SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.
(a) ESTABLISHMENT; APPROPRIATION.—There is established in
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the Federal Aviation Administration the Emergency FAA Employee
Leave Fund (in this section referred to as the ‘‘Fund’’), to be
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 99
administered by the Administrator of the Federal Aviation Adminis-
tration, for the purposes set forth in subsection (b). In addition
to amounts otherwise available, there is appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $9,000,000, which shall be deposited into the Fund and
remain available through September 30, 2022.
(b) PURPOSE.—Amounts in the Fund shall be available to the
Administrator for the use of paid leave under this section by any
employee of the Administration who is unable to work because
the employee—
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID–19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID–19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID–19 and seeking
a medical diagnosis;
(5) is caring for a son or daughter of such employee if
the school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or makes
optional a virtual learning instruction model or requires or
makes optional a hybrid of in-person and virtual learning
instruction models, or the child care provider of such son or
daughter is unavailable, due to COVID–19 precautions;
(6) is experiencing any other substantially similar condi-
tion;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID–19; or
(8) is obtaining immunization related to COVID–19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) LIMITATIONS.—
(1) PERIOD OF AVAILABILITY.—Paid leave under this section
may only be provided to and used by an employee of the
Administration during the period beginning on the date of
enactment of this section and ending on September 30, 2021.
(2) TOTAL HOURS; AMOUNT.—Paid leave under this section—
(A) shall be provided to an employee of the Administra-
tion in an amount not to exceed 600 hours of paid leave
for each full-time employee, and in the case of a part-
time employee, employee on an uncommon tour of duty,
or employee with a seasonal work schedule, in an amount
not to exceed the proportional equivalent of 600 hours
to the extent amounts in the Fund remain available for
reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to an employee if the leave
would result in payments greater than $2,800 in aggregate
for any biweekly pay period for a full-time employee, or
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a proportionally equivalent biweekly limit for a part-time
employee.
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135 STAT. 100 PUBLIC LAW 117–2—MAR. 11, 2021
(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this
section—
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the Administra-
tion concurrently with any other paid leave.
(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave
provided to an employee of the Administration under this sec-
tion shall reduce the total service used to calculate any Federal
civilian retirement benefit.
49 USC 114 note. SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.
(a) ESTABLISHMENT; APPROPRIATION.—There is established in
the Transportation Security Administration (in this section referred
to as the ‘‘Administration’’) the Emergency TSA Employee Leave
Fund (in this section referred to as the ‘‘Fund’’), to be administered
by the Administrator of the Administration, for the purposes set
forth in subsection (b). In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $13,000,000, which shall
be deposited into the Fund and remain available through September
30, 2022.
(b) PURPOSE.—Amounts in the Fund shall be available to the
Administration for the use of paid leave under this section by
any employee of the Administration who is unable to work because
the employee—
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID–19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID–19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID–19 and seeking
a medical diagnosis;
(5) is caring for a son or daughter of such employee if
the school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or makes
optional a virtual learning instruction model or requires or
makes optional a hybrid of in-person and virtual learning
instruction models, or the child care provider of such son or
daughter is unavailable, due to COVID–19 precautions;
(6) is experiencing any other substantially similar condi-
tion;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID–19; or
(8) is obtaining immunization related to COVID–19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) LIMITATIONS.—
(1) PERIOD OF AVAILABILITY.—Paid leave under this section
may only be provided to and used by an employee of the
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Administration during the period beginning on the date of
enactment of this section and ending on September 30, 2021.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 101
(2) TOTAL HOURS; AMOUNT.—Paid leave under this section—
(A) shall be provided to an employee of the Administra-
tion in an amount not to exceed 600 hours of paid leave
for each full-time employee, and in the case of a part-
time employee, employee on an uncommon tour of duty,
or employee with a seasonal work schedule, in an amount
not to exceed the proportional equivalent of 600 hours
to the extent amounts in the Fund remain available for
reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to an employee if the leave
would result in payments greater than $2,800 in aggregate
for any biweekly pay period for a full-time employee, or
a proportionally equivalent biweekly limit for a part-time
employee.
(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this
section—
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the Administra-
tion concurrently with any other paid leave.
(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave
provided to an employee of the Administration under this sec-
tion shall reduce the total service used to calculate any Federal
civilian retirement benefit.
Subtitle B—Aviation Manufacturing Jobs
Protection
SEC. 7201. DEFINITIONS. 15 USC 9131.
In this subtitle:
(1) ELIGIBLE EMPLOYEE GROUP.—The term ‘‘eligible
employee group’’ means the portion of an employer’s United
States workforce that—
(A) does not exceed 25 percent of the employer’s total
United States workforce as of April 1, 2020; and
(B) contains only employees with a total compensation
level of $200,000 or less per year; and
(C) is engaged in aviation manufacturing activities and
services, or maintenance, repair, and overhaul activities
and services.
(2) AVIATION MANUFACTURING COMPANY.—The term ‘‘avia-
tion manufacturing company’’ means a corporation, firm, or
other business entity—
(A) that—
(i) actively manufactures an aircraft, aircraft
engine, propeller, or a component, part, or systems
of an aircraft or aircraft engine under a Federal Avia-
tion Administration production approval;
(ii) holds a certificate issued under part 145 of
title 14, Code of Federal Regulations, for maintenance,
repair, and overhaul of aircraft, aircraft engines,
components, or propellers; or
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(iii) operates a process certified to SAE AS9100
related to the design, development, or provision of an
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135 STAT. 102 PUBLIC LAW 117–2—MAR. 11, 2021
aviation product or service, including a part, compo-
nent, or assembly;
(B) which—
(i) is established, created, or organized in the
United States or under the laws of the United States;
and
(ii) has significant operations in, and a majority
of its employees engaged in aviation manufacturing
activities and services, or maintenance, repair, and
overhaul activities and services based in the United
States;
(C) which has involuntarily furloughed or laid off at
least 10 percent of its workforce in 2020 as compared
to 2019 or has experienced at least a 15 percent decline
in 2020 revenues as compared to 2019;
(D) that, as supported by sworn financial statements
or other appropriate data, has identified the eligible
employee group and the amount of total compensation level
for the eligible employee group;
(E) that agrees to provide private contributions and
maintain the total compensation level for the eligible
employee group for the duration of an agreement under
this subtitle;
(F) that agrees to provide immediate notice and jus-
tification to the Secretary of involuntary furloughs or lay-
offs exceeding 10 percent of the workforce that is not
included in an eligible employee group for the duration
of an agreement and receipt of public contributions under
this subtitle;
(G) that has not conducted involuntary furloughs or
reduced pay rates or benefits for the eligible employee
group, subject to the employer’s right to discipline or termi-
nate an employee in accordance with employer policy,
between the date of application and the date on which
such a corporation, firm, or other business entity enters
into an agreement with the Secretary under this subtitle;
and
(H) that—
Time period. (i) in the case of a corporation, firm, or other
business entity including any parent company or sub-
sidiary of such a corporation, firm, or other business
entity, that holds any type or production certificate
or similar authorization issued under section 44704
of title 49, United States Code, with respect to a trans-
port-category airplane covered under part 25 of title
14, Code of Federal Regulations, certificated with a
passenger seating capacity of 50 or more, agrees to
refrain from conducting involuntary layoffs or fur-
loughs, or reducing pay rates and benefits, for the
eligible employee group, subject to the employer’s right
to discipline or terminate an employee in accordance
with employer policy from the date of agreement until
September 30, 2021, or the duration of the agreement
and receipt of public contributions under this subtitle,
whichever period ends later; or
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(ii) in the case of corporation, firm, or other busi-
ness entity not specified under subparagraph (i), agrees
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 103
to refrain from conducting involuntary layoffs or fur-
loughs, or reducing pay rates and benefits, for the
eligible employee group, subject to the employer’s right
to discipline or terminate an employee in accordance
with employer policy for the duration of the agreement
and receipt of public contributions under this subtitle.
(3) EMPLOYEE.—The term ‘‘employee’’ has the meaning
given that term in section 3 of the Fair Labor Standards
Act of 1938 (29 U.S.C. 203).
(4) EMPLOYER.—The term ‘‘employer’’ means an aviation
manufacturing company that is an employer (as defined in
section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C.
203)).
(5) PRIVATE CONTRIBUTION.—The term ‘‘private contribu-
tion’’ means the contribution funded by the employer under
this subtitle to maintain 50 percent of the eligible employee
group’s total compensation level, and combined with the public
contribution, is sufficient to maintain the total compensation
level for the eligible employee group as of April 1, 2020.
(6) PUBLIC CONTRIBUTION.—The term ‘‘public contribution’’ Effective date.
means the contribution funded by the Federal Government
under this subtitle to provide 50 percent of the eligible
employees group’s total compensation level, and combined with
the private contribution, is sufficient to maintain the total
compensation level for those in the eligible employee group
as of April 1, 2020.
(7) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Transportation.
(8) TOTAL COMPENSATION LEVEL.—The term ‘‘total com- Effective date.
pensation level’’ means the level of total base compensation
and benefits being provided to an eligible employee group
employee, excluding overtime and premium pay, and excluding
any Federal, State, or local payroll taxes paid, as of April
1, 2020.
SEC. 7202. PAYROLL SUPPORT PROGRAM. Contracts.
15 USC 9132.
(a) IN GENERAL.—The Secretary shall establish a payroll sup-
port program and enter into agreements with employers who meet
the eligibility criteria specified in subsection (b) and are not ineli-
gible under subsection (c), to provide public contributions to supple-
ment compensation of an eligible employee group. There is appro-
priated for fiscal year 2021, out of amounts in the Treasury not
otherwise appropriated, $3,000,000,000, to remain available until
September 30, 2023, for the Secretary to carry out the payroll
support program authorized under the preceding sentence for which
1 percent of the funds may be used for implementation costs and
administrative expenses.
(b) ELIGIBILITY.—The Secretary shall enter into an agreement Time period.
and provide public contributions, for a term no longer than 6 Effective date.
months, solely with an employer that agrees to use the funds
received under an agreement exclusively for the continuation of
employee wages, salaries, and benefits, to maintain the total com-
pensation level for the eligible employee group as of April 1, 2020
for the duration of the agreement, and to facilitate the retention,
rehire, or recall of employees of the employer, except that such
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funds may not be used for back pay of returning rehired or recalled
employees.
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135 STAT. 104 PUBLIC LAW 117–2—MAR. 11, 2021
(c) INELIGIBILITY.—The Secretary may not enter into any agree-
ment under this section with an employer who was allowed a
credit under section 2301 of the CARES Act (26 U.S.C. 3111 note)
for the immediately preceding calendar quarter ending before such
agreement is entered into, who received financial assistance under
section 4113 of the CARES Act (15 U.S.C. 9073), or who is currently
expending financial assistance under the paycheck protection pro-
gram established under section 7(a)(36) of the Small Business Act
(15 U.S.C. 636(a)(36)), as of the date the employer submits an
application under the payroll support program established under
subsection (a).
(d) REDUCTIONS.—To address any shortfall in assistance that
would otherwise be provided under this subtitle, the Secretary
shall reduce, on a pro rata basis, the financial assistance provided
under this subtitle.
(e) AGREEMENT DEADLINE.—No agreement may be entered into
by the Secretary under the payroll support program established
under subsection (a) after the last day of the 6 month period
that begins on the effective date of the first agreement entered
into under such program.
Subtitle C—Airlines
15 USC 9141. SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM
EXTENSION.
Applicability. (a) DEFINITIONS.—The definitions in section 40102(a) of title
49, United States Code, shall apply with respect to terms used
in this section, except that—
(1) the term ‘‘catering functions’’ means preparation,
assembly, or both, of food, beverages, provisions and related
supplies for delivery, and the delivery of such items, directly
to aircraft or to a location on or near airport property for
subsequent delivery to aircraft;
(2) the term ‘‘contractor’’ means—
(A) a person that performs, under contract with a
passenger air carrier conducting operations under part 121
of title 14, Code of Federal Regulations—
(i) catering functions; or
(ii) functions on the property of an airport that
are directly related to the air transportation of persons,
property, or mail, including the loading and unloading
of property on aircraft, assistance to passengers under
part 382 of title 14, Code of Federal Regulations, secu-
rity, airport ticketing and check-in functions, ground-
handling of aircraft, or aircraft cleaning and sanitiza-
tion functions and waste removal; or
(B) a subcontractor that performs such functions;
(3) the term ‘‘employee’’ means an individual, other than
a corporate officer, who is employed by an air carrier or a
contractor;
(4) the term ‘‘eligible air carrier’’ means an air carrier
that—
(A) received financial assistance pursuant section
402(a)(1) of division N of the Consolidated Appropriations
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Act, 2021 (Public Law 116–260);
Effective date. (B) provides air transportation as of March 31, 2021;
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 105
(C) has not conducted involuntary furloughs or reduced Time period.
pay rates or benefits between March 31, 2021, and the
date on which the air carrier makes a certification to the
Secretary pursuant to subparagraph (D); and
(D) certifies to the Secretary that such air carrier will— Certification.
(i) refrain from conducting involuntary furloughs Extensions.
or reducing pay rates or benefits until September 30,
2021, or the date on which assistance provided under
this section is exhausted, whichever is later;
(ii) refrain from purchasing an equity security of
the air carrier or the parent company of the air carrier
that is listed on a national securities exchange through
September 30, 2022;
(iii) refrain from paying dividends, or making other
capital distributions, with respect to common stock
(or equivalent interest) of such air carrier through
September 30, 2022;
(iv) during the 2-year period beginning April 1, Time periods.
2021, and ending April 1, 2023, refrain from paying—
(I) any officer or employee of the air carrier
whose total compensation exceeded $425,000 in
calendar year 2019 (other than an employee whose
compensation is determined through an existing
collective bargaining agreement entered into prior
to the date of enactment of this Act)—
(aa) total compensation that exceeds,
during any 12 consecutive months of such 2-
year period, the total compensation received
by the officer or employee from the air carrier
in calendar year 2019; or
(bb) severance pay or other benefits upon
termination of employment with the air carrier
which exceeds twice the maximum total com-
pensation received by the officer or employee
from the air carrier in calendar year 2019;
and
(II) any officer or employee of the air carrier
whose total compensation exceeded $3,000,000 in
calendar year 2019 during any 12 consecutive
months of such period total compensation in excess
of the sum of—
(aa) $3,000,000; and
(bb) 50 percent of the excess over
$3,000,000 of the total compensation received
by the officer or employee from the air carrier
in calendar year 2019.
(5) the term ‘‘eligible contractor’’ means a contractor that—
(A) received financial assistance pursuant to section
402(a)(2) of division N of the Consolidated Appropriations
Act, 2021 (Public Law 116–260);
(B) performs one or more of the functions described Effective date.
under paragraph (2) as of March 31, 2021;
(C) has not conducted involuntary furloughs or reduced Time period.
pay rates or benefits between March 31, 2021, and the
date on which the contractor makes a certification to the
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Secretary pursuant to subparagraph (D); and
(D) certifies to the Secretary that such contractor will— Certification.
Extensions.
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135 STAT. 106 PUBLIC LAW 117–2—MAR. 11, 2021
(i) refrain from conducting involuntary furloughs
or reducing pay rates or benefits until September 30,
2021, or the date on which assistance provided under
this section is exhausted, whichever is later;
(ii) refrain from purchasing an equity security of
the contractor or the parent company of the contractor
that is listed on a national securities exchange through
September 30, 2022;
(iii) refrain from paying dividends, or making other
capital distributions, with respect to common stock
(or equivalent interest) of the contractor through Sep-
tember 30, 2022;
Time periods. (iv) during the 2-year period beginning April 1,
2021, and ending April 1, 2023, refrain from paying—
(I) any officer or employee of the contractor
whose total compensation exceeded $425,000 in
calendar year 2019 (other than an employee whose
compensation is determined through an existing
collective bargaining agreement entered into prior
to the date of enactment of this Act)—
(aa) total compensation that exceeds,
during any 12 consecutive months of such 2-
year period, the total compensation received
by the officer or employee from the contractor
in calendar year 2019; or
(bb) severance pay or other benefits upon
termination of employment with the contractor
which exceeds twice the maximum total com-
pensation received by the officer or employee
from the contractor in calendar year 2019;
and
(II) any officer or employee of the contractor
whose total compensation exceeded $3,000,000 in
calendar year 2019 during any 12 consecutive
months of such period total compensation in excess
of the sum of—
(aa) $3,000,000; and
(bb) 50 percent of the excess over
$3,000,000 of the total compensation received
by the officer or employee from the contractor
in calendar year 2019.
(6) the term ‘‘Secretary’’ means the Secretary of the
Treasury.
(b) PAYROLL SUPPORT GRANTS.—
(1) IN GENERAL.—The Secretary shall make available to
eligible air carriers and eligible contractors, financial assistance
exclusively for the continuation of payment of employee wages,
salaries, and benefits to—
(A) eligible air carriers, in an aggregate amount of
$14,000,000,000; and
(B) eligible contractors, in an aggregate amount of
$1,000,000,000.
(2) APPORTIONMENTS.—
Deadline. (A) IN GENERAL.—The Secretary shall apportion funds
to eligible air carriers and eligible contractors in accordance
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with the requirements of this section not later than April
15, 2021.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 107
(B) ELIGIBLE AIR CARRIERS.—The Secretary shall appor-
tion funds made available under paragraph (1)(A) to each
eligible air carrier in the ratio that—
(i) the amount received by the air carrier pursuant
to section 403(a) of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116–260) bears
to
(ii) $15,000,000,000.
(C) ELIGIBLE CONTRACTORS.—The Secretary shall
apportion, to each eligible contractor, an amount equal
to the total amount such contractor received pursuant to
section 403(a) of division N of the Consolidated Appropria-
tions Act, 2021 (Public Law 116–260).
(3) IN GENERAL.—
(A) FORMS; TERMS AND CONDITIONS.—The Secretary
shall provide financial assistance to an eligible air carrier
or eligible contractor under this section in the same form
and on the same terms and conditions as determined by
pursuant to section 403(b)(1)(A) of subtitle A of title IV
of division N of the Consolidated Appropriations Act, 2021
(Pub. L. No. 116–260).
(B) PROCEDURES.—The Secretary shall publish stream- Publication.
lined and expedited procedures not later than 5 days after Deadline.
the date of enactment of this section for eligible air carriers
and eligible contractors to submit requests for financial
assistance under this section.
(C) DEADLINE FOR IMMEDIATE PAYROLL ASSISTANCE.— Payments.
Not later than 10 days after the date of enactment of
this section, the Secretary shall make initial payments
to air carriers and contractors that submit requests for
financial assistance approved by the Secretary.
(4) TAXPAYER PROTECTION.—The Secretary shall receive Determination.
financial instruments issued by recipients of financial assist-
ance under this section in the same form and amount, and
under the same terms and conditions, as determined by the
Secretary under section 408 of subtitle A of title IV of division
N of the Consolidated Appropriations Act, 2021 (Pub. L. No.
116–260).
(5) ADMINISTRATIVE EXPENSES.—Of the amounts made
available under paragraph (1)(A), $10,000,000 shall be made
available to the Secretary for costs and administrative expenses
associated with providing financial assistance under this sec-
tion.
(c) FUNDING.—In addition to amounts otherwise available, there
is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $15,000,000,000, to remain
available until expended, to carry out this section.
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135 STAT. 108 PUBLIC LAW 117–2—MAR. 11, 2021
Subtitle D—Consumer Protection and
Commerce Oversight
15 USC 2066 SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PRO-
note. TECT CONSUMERS FROM POTENTIALLY DANGEROUS
PRODUCTS RELATED TO COVID–19.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Consumer Product Safety Commis-
sion for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $50,000,000, to remain available until Sep-
tember 30, 2026, for the purposes described in subsection (b).
(b) PURPOSES.—The funds made available in subsection (a)
shall only be used for purposes of the Consumer Product Safety
Commission to—
(1) carry out the requirements in title XX of division FF
of the Consolidated Appropriations Act, 2021 (Public Law 116–
260);
(2) enhance targeting, surveillance, and screening of con-
sumer products, particularly COVID–19 products, entering the
United States at ports of entry, including ports of entry for
de minimis shipments;
Coordination. (3) enhance monitoring of internet websites for the offering
for sale of new and used violative consumer products, particu-
larly COVID–19 products, and coordination with retail and
resale websites to improve identification and elimination of
listings of such products;
(4) increase awareness and communication particularly of
COVID–19 product related risks and other consumer product
safety information; and
Data. (5) improve the Commission’s data collection and analysis
system especially with a focus on consumer product safety
risks resulting from the COVID–19 pandemic to socially dis-
advantaged individuals and other vulnerable populations.
(c) DEFINITIONS.—In this section—
(1) the term ‘‘Commission’’ means the Consumer Product
Safety Commission;
(2) the term ‘‘violative consumer products’’ means consumer
products in violation of an applicable consumer product safety
standard under the Consumer Product Safety Act (15 U.S.C.
2051 et seq.) or any similar rule, regulation, standard, or ban
under any other Act enforced by the Commission;
(3) the term ‘‘COVID–19 emergency period’’ means the
period during which a public health emergency declared pursu-
ant to section 319 of the Public Health Service Act (42 U.S.C.
247d) with respect to the 2019 novel coronavirus (COVID–
19), including under any renewal of such declaration, is in
effect; and
(4) the term ‘‘COVID–19 products’’ means consumer prod-
ucts, as defined by section 3(a)(5) of the Consumer Product
Safety Act (15 U.S.C. 2052(a)(5)), whose risks have been signifi-
cantly affected by COVID–19 or whose sales have materially
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increased during the COVID–19 emergency period as a result
of the COVID–19 pandemic.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 109
SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDU- 47 USC 254 note.
CATIONAL CONNECTIONS AND DEVICES.
(a) REGULATIONS REQUIRED.—Not later than 60 days after the Deadline.
date of the enactment of this Act, the Commission shall promulgate
regulations providing for the provision, from amounts made avail-
able from the Emergency Connectivity Fund, of support under para-
graphs (1)(B) and (2) of section 254(h) of the Communications
Act of 1934 (47 U.S.C. 254(h)) to an eligible school or library,
for the purchase during a COVID–19 emergency period of eligible
equipment or advanced telecommunications and information serv-
ices (or both), for use by—
(1) in the case of a school, students and staff of the school
at locations that include locations other than the school; and
(2) in the case of a library, patrons of the library at locations
that include locations other than the library.
(b) SUPPORT AMOUNT.—In providing support under the covered Reimbursement.
regulations, the Commission shall reimburse 100 percent of the Determination.
costs associated with the eligible equipment, advanced telecommuni-
cations and information services, or eligible equipment and
advanced telecommunications and information services, except that
any reimbursement of a school or library for the costs associated
with any eligible equipment may not exceed an amount that the
Commission determines, with respect to the request by the school
or library for the reimbursement, is reasonable.
(c) EMERGENCY CONNECTIVITY FUND.—
(1) ESTABLISHMENT.—There is established in the Treasury
of the United States a fund to be known as the ‘‘Emergency
Connectivity Fund’’.
(2) APPROPRIATION.—In addition to amounts otherwise
available, there is appropriated to the Emergency Connectivity
Fund for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated—
(A) $7,171,000,000, to remain available until Sep-
tember 30, 2030, for—
(i) the provision of support under the covered regu-
lations; and
(ii) the Commission to adopt, and the Commission
and the Universal Service Administrative Company
to administer, the covered regulations; and
(B) $1,000,000, to remain available until September
30, 2030, for the Inspector General of the Commission
to conduct oversight of support provided under the covered
regulations.
(3) LIMITATION.—Not more than 2 percent of the amount
made available under paragraph (2)(A) may be used for the
purposes described in clause (ii) of such paragraph.
(4) RELATIONSHIP TO UNIVERSAL SERVICE CONTRIBUTIONS.—
Support provided under the covered regulations shall be pro-
vided from amounts made available from the Emergency
Connectivity Fund and not from contributions under section
254(d) of the Communications Act of 1934 (47 U.S.C. 254(d)).
(d) DEFINITIONS.—In this section:
(1) ADVANCED TELECOMMUNICATIONS AND INFORMATION
SERVICES.—The term ‘‘advanced telecommunications and
information services’’ means advanced telecommunications and
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information services, as such term is used in section 254(h)
of the Communications Act of 1934 (47 U.S.C. 254(h)).
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135 STAT. 110 PUBLIC LAW 117–2—MAR. 11, 2021
(2) COMMISSION.—The term ‘‘Commission’’ means the Fed-
eral Communications Commission.
(3) CONNECTED DEVICE.—The term ‘‘connected device’’
means a laptop computer, tablet computer, or similar end-
user device that is capable of connecting to advanced tele-
communications and information services.
(4) COVERED REGULATIONS.—The term ‘‘covered regula-
tions’’ means the regulations promulgated under subsection
(a).
(5) COVID–19 EMERGENCY PERIOD.—The term ‘‘COVID–
19 emergency period’’ means a period that—
(A) begins on the date of a determination by the Sec-
retary of Health and Human Services pursuant to section
319 of the Public Health Service Act (42 U.S.C. 247d)
that a public health emergency exists as a result of COVID–
19; and
(B) ends on the June 30 that first occurs after the
date that is 1 year after the date on which such determina-
tion (including any renewal thereof) terminates.
(6) ELIGIBLE EQUIPMENT.—The term ‘‘eligible equipment’’
means the following:
(A) Wi-Fi hotspots.
(B) Modems.
(C) Routers.
(D) Devices that combine a modem and router.
(E) Connected devices.
(7) ELIGIBLE SCHOOL OR LIBRARY.—The term ‘‘eligible school
or library’’ means an elementary school, secondary school, or
library (including a Tribal elementary school, Tribal secondary
school, or Tribal library) eligible for support under paragraphs
(1)(B) and (2) of section 254(h) of the Communications Act
of 1934 (47 U.S.C. 254(h)).
(8) EMERGENCY CONNECTIVITY FUND.—The term ‘‘Emer-
gency Connectivity Fund’’ means the fund established under
subsection (c)(1).
(9) LIBRARY.—The term ‘‘library’’ includes a library consor-
tium.
(10) WI-FI.—The term ‘‘Wi-Fi’’ means a wireless networking
protocol based on Institute of Electrical and Electronics Engi-
neers standard 802.11 (or any successor standard).
(11) WI-FI HOTSPOT.—The term ‘‘Wi-Fi hotspot’’ means a
device that is capable of—
(A) receiving advanced telecommunications and
information services; and
(B) sharing such services with a connected device
through the use of Wi-Fi.
SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR
GENERAL.
In addition to amounts otherwise available, there is appro-
priated to the Office of the Inspector General of the Department
of Commerce for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $3,000,000, to remain available until
September 30, 2022, for oversight of activities supported with funds
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appropriated to the Department of Commerce to prevent, prepare
for, and respond to COVID–19.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 111
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID–19
RELATED WORK.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Federal Trade Commission for
fiscal year 2021, $30,400,000, to remain available until September
30, 2026, for the purposes described in subsection (b).
(b) PURPOSES.—From the amount appropriated under sub-
section (a), the Federal Trade Commission shall use—
(1) $4,400,000 to process and monitor consumer complaints
received into the Consumer Sentinel Network, including
increased complaints received regarding unfair or deceptive
acts or practices related to COVID–19;
(2) $2,000,000 for consumer-related education, including
in connection with unfair or deceptive acts or practices related
to COVID–19; and
(3) $24,000,000 to fund full-time employees of the Federal
Trade Commission to address unfair or deceptive acts or prac-
tices, including those related to COVID–19.
Subtitle E—Science and Technology
SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.
In addition to amounts otherwise made available, there are
appropriated to the National Institute of Standards and Technology
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $150,000,000, to remain available until September
30, 2022, to fund awards for research, development, and testbeds
to prevent, prepare for, and respond to coronavirus. None of the
funds provided by this section shall be subject to cost share require-
ments.
SEC. 7502. NATIONAL SCIENCE FOUNDATION.
In addition to amounts otherwise made available, there are
appropriated to the National Science Foundation for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$600,000,000, to remain available until September 30, 2022, to
fund or extend new and existing research grants, cooperative agree-
ments, scholarships, fellowships, and apprenticeships, and related
administrative expenses to prevent, prepare for, and respond to
coronavirus.
Subtitle F—Corporation for Public
Broadcasting
SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROAD-
CASTING.
In addition to amounts otherwise made available, there is
appropriated to the Corporation for Public Broadcasting for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $175,000,000, to remain available until expended, to pre-
vent, prepare for, and respond to coronavirus, including for fiscal
stabilization grants to public telecommunications entities, as
defined in section 397 of the Communications Act of 1934 (47
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U.S.C. 397), with no deduction for administrative or other costs
of the Corporation, to maintain programming and services and
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135 STAT. 112 PUBLIC LAW 117–2—MAR. 11, 2021
preserve small and rural stations threatened by declines in non-
Federal revenues.
TITLE VIII—COMMITTEE ON VETERANS’
AFFAIRS
SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $272,000,000, to remain available until
September 30, 2023, pursuant to sections 308, 310, 7101 through
7113, 7701, and 7703 of title 38, United States Code.
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH
NEEDS.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $14,482,000,000, to remain available
until September 30, 2023, for allocation under chapters 17, 20,
73, and 81 of title 38, United States Code, of which not more
than $4,000,000,000 shall be available pursuant to section 1703
of title 38, United States Code for health care furnished through
the Veterans Community Care program in sections 1703(c)(1) and
1703(c)(5) of such title.
SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $100,000,000, to remain available until
September 30, 2022, for the supply chain modernization initiative
under sections 308, 310, and 7301(b) of title 38, United States
Code.
SEC. 8004. FUNDING FOR STATE HOMES.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated—
(1) $500,000,000, to remain available until expended, for
allocation under sections 8131 through 8137 of title 38, United
States Code: and
(2) $250,000,000, to remain available until September 30,
2022, for a one-time only obligation and expenditure to existing
State extended care facilities for veterans in proportion to each
State’s share of the total resident capacity in such facilities
as of the date of enactment of this Act where such capacity
includes only veterans on whose behalf the Department pays
a per diem payment pursuant to section 1741 or 1745 of title
38, United States Code.
SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS
OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise made available, there is
appropriated to the Office of Inspector General of the Department
of Veterans Affairs for fiscal year 2021, out of any money in the
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Treasury not otherwise appropriated, $10,000,000, to remain avail-
able until expended, for audits, investigations, and other oversight
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 113
of projects and activities carried out with funds made available
to the Department of Veterans Affairs.
SEC. 8006. COVID–19 VETERAN RAPID RETRAINING ASSISTANCE PRO- 36 USC 3001
GRAM. note prec.
(a) IN GENERAL.—The Secretary of Veterans Affairs shall carry
out a program under which the Secretary shall provide up to
12 months of retraining assistance to an eligible veteran for the
pursuit of a covered program of education. Such retraining assist-
ance shall be in addition to any other entitlement to educational
assistance or benefits for which a veteran is, or has been, eligible.
(b) ELIGIBLE VETERANS.—
(1) IN GENERAL.—In this section, the term ‘‘eligible veteran’’
means a veteran who—
(A) as of the date of the receipt by the Department
of Veterans Affairs of an application for assistance under
this section, is at least 22 years of age but not more
than 66 years of age;
(B) as of such date, is unemployed by reason of the
covered public health emergency, as certified by the vet-
eran;
(C) as of such date, is not eligible to receive educational
assistance under chapter 30, 31, 32, 33, or 35 of title
38, United States Code, or chapter 1606 of title 10, United
States Code;
(D) is not enrolled in any Federal or State jobs pro-
gram;
(E) is not in receipt of compensation for a service-
connected disability rated totally disabling by reason of
unemployability; and
(F) will not be in receipt of unemployment compensa-
tion (as defined in section 85(b) of the Internal Revenue
Code of 1986), including any cash benefit received pursuant
to subtitle A of title II of division A of the CARES Act
(Public Law 116–136), as of the first day on which the
veteran would receive a housing stipend payment under
this section.
(2) TREATMENT OF VETERANS WHO TRANSFER ENTITLE-
MENT.—For purposes of paragraph (1)(C), a veteran who has
transferred all of the veteran’s entitlement to educational
assistance under section 3319 of title 38, United States Code,
shall be considered to be a veteran who is not eligible to
receive educational assistance under chapter 33 of such title.
(3) FAILURE TO COMPLETE.—A veteran who receives
retraining assistance under this section to pursue a program
of education and who fails to complete the program of education
shall not be eligible to receive additional assistance under this
section.
(c) COVERED PROGRAMS OF EDUCATION.—
(1) IN GENERAL.—For purposes of this section, a covered
program of education is a program of education (as such term
is defined in section 3452(b) of title 38, United States Code)
for training, pursued on a full-time or part-time basis—
(A) that—
(i) is approved under chapter 36 of such title;
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(ii) does not lead to a bachelors or graduate degree;
and
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135 STAT. 114 PUBLIC LAW 117–2—MAR. 11, 2021
(iii) is designed to provide training for a high-
demand occupation, as determined under paragraph
(3); or
(B) that is a high technology program of education
offered by a qualified provider, under the meaning given
such terms in section 116 of the Harry W. Colmery Vet-
erans Educational Assistance Act of 2017 (Public Law 115–
48; 38 U.S.C. 3001 note).
(2) ACCREDITED PROGRAMS.—In the case of an accredited
program of education, the program of education shall not be
considered a covered program of education under this section
if the program has received a show cause order from the
accreditor of the program during the five-year period preceding
the date of the enactment of this Act.
List. (3) DETERMINATION OF HIGH-DEMAND OCCUPATIONS.—In
carrying out this section, the Secretary shall use the list of
high-demand occupations compiled by the Commissioner of
Labor Statistics.
(4) FULL-TIME DEFINED.—For purposes of this subsection,
the term ‘‘full-time’’ has the meaning given such term under
section 3688 of title 38, United States Code.
(d) AMOUNT OF ASSISTANCE.—
(1) RETRAINING ASSISTANCE.—The Secretary of Veterans
Affairs shall provide to an eligible veteran pursuing a covered
program of education under the retraining assistance program
under this section an amount equal to the amount of edu-
cational assistance payable under section 3313(c)(1)(A) of title
38, United States Code, for each month the veteran pursues
the covered program of education. Such amount shall be payable
directly to the educational institution offering the covered pro-
gram of education pursued by the veteran as follows:
(A) 50 percent of the total amount payable shall be
paid when the eligible veteran begins the program of edu-
cation.
(B) 25 percent of the total amount payable shall be
paid when the eligible veteran completes the program of
education.
(C) 25 percent of the total amount payable shall be
paid when the eligible veteran finds employment in a field
related to the program of education.
(2) FAILURE TO COMPLETE.—
(A) PRO-RATED PAYMENTS.—In the case of a veteran
who pursues a covered program of education under the
retraining assistance program under this section, but who
does not complete the program of education, the Secretary
shall pay to the educational institution offering such pro-
gram of education a pro-rated amount based on the number
of months the veteran pursued the program of education
in accordance with this paragraph.
Notice. (B) PAYMENT OTHERWISE DUE UPON COMPLETION OF
PROGRAM.—The Secretary shall pay to the educational
institution a pro-rated amount under paragraph (1)(B)
when the veteran provides notice to the educational institu-
tion that the veteran no longer intends to pursue the
program of education.
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(C) NONRECOVERY FROM VETERAN.—In the case of a
veteran referred to in subparagraph (A), the educational
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 115
institution may not seek payment from the veteran for
any amount that would have been payable under paragraph
(1)(B) had the veteran completed the program of education.
(D) PAYMENT DUE UPON EMPLOYMENT.— Time period.
(i) VETERANS WHO FIND EMPLOYMENT.—In the case
of a veteran referred to in subparagraph (A) who finds
employment in a field related to the program of edu-
cation during the 180-day period beginning on the
date on which the veteran withdraws from the program
of education, the Secretary shall pay to the educational
institution a pro-rated amount under paragraph (1)(C)
when the veteran finds such employment.
(ii) VETERANS WHO DO NOT FIND EMPLOYMENT.—
In the case of a veteran referred to in subparagraph
(A) who does not find employment in a field related
to the program of education during the 180-day period
beginning on the date on which the veteran withdraws
from the program of education—
(I) the Secretary shall not make a payment
to the educational institution under paragraph
(1)(C); and
(II) the educational institution may not seek
payment from the veteran for any amount that
would have been payable under paragraph (1)(C)
had the veteran found employment during such
180-day period.
(3) HOUSING STIPEND.—For each month that an eligible
veteran pursues a covered program of education under the
retraining assistance program under this section, the Secretary
shall pay to the veteran a monthly housing stipend in an
amount equal to—
(A) in the case of a covered program of education
leading to a degree, or a covered program of education
not leading to a degree, at an institution of higher learning
(as that term is defined in section 3452(f) of title 38,
United States Code) pursued on more than a half-time
basis, the amount specified under subsection (c)(1)(B) of
section 3313 of title 38, United States Code;
(B) in the case of a covered program of education
other than a program of education leading to a degree
at an institution other than an institution of higher
learning pursued on more than a half-time basis, the
amount specified under subsection (g)(3)(A)(ii) of such sec-
tion; or
(C) in the case of a covered program of education
pursued on less than a half-time basis, or a covered pro-
gram of education pursued solely through distance learning
on more than a half-time basis, the amount specified under
subsection (c)(1)(B)(iii) of such section.
(4) FAILURE TO FIND EMPLOYMENT.—The Secretary shall Time period.
not make a payment under paragraph (1)(C) with respect to
an eligible veteran who completes or fails to complete a program
of education under the retraining assistance program under
this section if the veteran fails to find employment in a field
related to the program of education within the 180-period begin-
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ning on the date on which the veteran withdraws from or
completes the program.
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135 STAT. 116 PUBLIC LAW 117–2—MAR. 11, 2021
(e) NO TRANSFERABILITY.—Retraining assistance provided
under this section may not be transferred to another individual.
(f) LIMITATION.—Not more than 17,250 eligible veterans may
receive retraining assistance under this section.
(g) TERMINATION.—No retraining assistance may be paid under
this section after the date that is 21 months after the date of
the enactment of this Act.
(h) FUNDING.—In addition to amounts otherwise available there
is appropriated to the Department of Veterans Affairs for fiscal
year 2021, out of any money in the Treasury not otherwise appro-
priated, $386,000,000, to remain available until expended, to carry
out this section.
38 USC 1701 SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR
note. VETERANS DURING EMERGENCY RELATING TO COVID–
19.
(a) IN GENERAL.—The Secretary of Veterans Affairs—
(1) shall provide for any copayment or other cost sharing
with respect to health care under the laws administered by
the Secretary received by a veteran during the period specified
in subsection (b); and
Reimbursement. (2) shall reimburse any veteran who paid a copayment
or other cost sharing for health care under the laws adminis-
tered by the Secretary received by a veteran during such period
the amount paid by the veteran.
(b) PERIOD SPECIFIED.—The period specified in this subsection
is the period beginning on April 6, 2020, and ending on September
30, 2021.
(c) FUNDING.—In addition to amounts otherwise available, there
is appropriated to the Secretary of Veterans Affairs for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until expended, to carry out
this section, except for health care furnished pursuant to section
1703(c)(2)–(c)(4) of title 38, United States Code.
38 USC 7401 SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS
note. EMPLOYEE LEAVE FUND.
(a) ESTABLISHMENT; APPROPRIATION.—There is established in
the Treasury the Emergency Department of Veterans Affairs
Employee Leave Fund (in this section referred to as the ‘‘Fund’’),
to be administered by the Secretary of Veterans Affairs, for the
purposes set forth in subsection (b). In addition to amounts other-
wise available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $80,000,000,
which shall be deposited into the Fund and remain available
through September 20, 2022.
(b) PURPOSE.—Amounts in the Fund shall be available for pay-
ment to the Department of Veterans Affairs for the use of paid
leave by any covered employee who is unable to work because
the employee—
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID–19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID–19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
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(4) is experiencing symptoms of COVID–19 and seeking
a medical diagnosis;
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 117
(5) is caring for a son or daughter of such employee if
the school or place of care of the son or daughter has been
closed, if the school of such son or daughter requires or makes
optional a virtual learning instruction model or requires or
makes optional a hybrid of in-person and virtual learning
instruction models, or the child care provider of such son or
daughter is unavailable, due to COVID–19 precautions;
(6) is experiencing any other substantially similar condi-
tion;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable
of self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID–19; or
(8) is obtaining immunization related to COVID–19 or to
recover from any injury, disability, illness, or condition related
to such immunization.
(c) LIMITATIONS.—
(1) PERIOD OF AVAILABILITY.—Paid leave under this section
may only be provided to and used by a covered employee
during the period beginning on the date of enactment of this
Act and ending on September 30, 2021.
(2) TOTAL HOURS; AMOUNT.—Paid leave under this section—
(A) shall be provided to a covered employee in an
amount not to exceed 600 hours of paid leave for each
full-time employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with
a seasonal work schedule, in an amount not to exceed
the proportional equivalent of 600 hours to the extent
amounts in the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to a covered employee if the
leave would result in payments greater than $2,800 in
aggregate for any biweekly pay period for a full-time
employee, or a proportionally equivalent biweekly limit
for a part-time employee.
(3) RELATIONSHIP TO OTHER LEAVE.—Paid leave under this
section—
(A) is in addition to any other leave provided to a
covered employee; and
(B) may not be used by a covered employee concur-
rently with any other paid leave.
(4) CALCULATION OF RETIREMENT BENEFIT.—Any paid leave
provided to a covered employee under this section shall reduce
the total service used to calculate any Federal civilian retire-
ment benefit.
(d) COVERED EMPLOYEE DEFINED.—In this section, the term
‘‘covered employee’’ means an employee of the Department of Vet-
erans Affairs appointed under chapter 74 of title 38, United States
Code.
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135 STAT. 118 PUBLIC LAW 117–2—MAR. 11, 2021
TITLE IX—COMMITTEE ON FINANCE
Subtitle A—Crisis Support for Unemployed
Workers
PART 1—EXTENSION OF CARES ACT
UNEMPLOYMENT PROVISIONS
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.
(a) IN GENERAL.—Section 2102(c) of the CARES Act (15 U.S.C.
9021(c)) is amended—
(1) in paragraph (1)—
(A) by striking ‘‘paragraphs (2) and (3)’’ and inserting
‘‘paragraph (2)’’; and
(B) in subparagraph (A)(ii), by striking ‘‘March 14,
2021’’ and inserting ‘‘September 6, 2021’’; and
(2) by striking paragraph (3) and redesignating paragraph
(4) as paragraph (3).
(b) INCREASE IN NUMBER OF WEEKS.—Section 2102(c)(2) of such
Act (15 U.S.C. 9021(c)(2)) is amended—
(1) by striking ‘‘50 weeks’’ and inserting ‘‘79 weeks’’; and
(2) by striking ‘‘50-week period’’ and inserting ‘‘79-week
period’’.
15 USC 9021 (c) HOLD HARMLESS FOR PROPER ADMINISTRATION.—In the case
note. of an individual who is eligible to receive pandemic unemployment
assistance under section 2102 of the CARES Act (15 U.S.C. 9021)
as of the day before the date of enactment of this Act and on
the date of enactment of this Act becomes eligible for pandemic
emergency unemployment compensation under section 2107 of the
CARES Act (15 U.S.C. 9025) by reason of the amendments made
by section 9016(b) of this title, any payment of pandemic unemploy-
ment assistance under such section 2102 made after the date of
enactment of this Act to such individual during an appropriate
period of time, as determined by the Secretary of Labor, that
should have been made under such section 2107 shall not be consid-
ered to be an overpayment of assistance under such section 2102,
except that an individual may not receive payment for assistance
under section 2102 and a payment for assistance under section
2107 for the same week of unemployment.
15 USC 9021 (d) EFFECTIVE DATE.—The amendments made by subsections
note. (a) and (b) shall apply as if included in the enactment of the
CARES Act (Public Law 116–136), except that no amount shall
be payable by virtue of such amendments with respect to any
week of unemployment ending on or before March 14, 2021.
SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR
GOVERNMENTAL ENTITIES AND NONPROFIT ORGANIZA-
TIONS.
(a) IN GENERAL.—Section 903(i)(1)(D) of the Social Security
Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking ‘‘March 14,
2021’’ and inserting ‘‘September 6, 2021’’.
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(b) INCREASE IN REIMBURSEMENT RATE.—Section 903(i)(1)(B)
of such Act (42 U.S.C. 1103(i)(1)(B)) is amended—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 119
(1) in the first sentence, by inserting ‘‘and except as other-
wise provided in this subparagraph’’ after ‘‘as determined by
the Secretary of Labor’’; and
(2) by inserting after the first sentence the following: ‘‘With Time period.
respect to the amounts of such compensation paid for weeks Applicability.
of unemployment beginning after March 31, 2021, and ending
on or before September 6, 2021, the preceding sentence shall
be applied by substituting ‘75 percent’ for ‘one-half’.’’.
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COM-
PENSATION.
(a) IN GENERAL.—Section 2104(e)(2) of the CARES Act (15
U.S.C. 9023(e)(2)) is amended by striking ‘‘March 14, 2021’’ and
inserting ‘‘September 6, 2021’’.
(b) AMOUNT.—Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C.
9023(b)(3)(A)(ii)) is amended by striking ‘‘March 14, 2021’’ and
inserting ‘‘September 6, 2021’’.
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST
WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR
STATES WITH NO WAITING WEEK.
(a) IN GENERAL.—Section 2105(e)(2) of the CARES Act (15
U.S.C. 9024(e)(2)) is amended by striking ‘‘March 14, 2021’’ and
inserting ‘‘September 6, 2021’’.
(b) FULL REIMBURSEMENT.—Paragraph (3) of section 2105(c) Repeal.
of such Act (15 U.S.C. 9024(c)) is repealed and such section shall Applicability.
be applied to weeks of unemployment to which an agreement under 15 USC 9024
note.
section 2105 of such Act applies as if such paragraph had not
been enacted. In implementing the preceding sentence, a State
may, if necessary, reenter the agreement with the Secretary under
section 2105 of such Act, and retroactively pay for the first week
of regular compensation without a waiting week consistent with
State law (including a waiver of State law) and receive full
reimbursement for weeks of unemployment that ended after
December 31, 2020.
SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY. 26 USC 3304
note.
If a State modifies its unemployment compensation law and
policies, subject to the succeeding sentence, with respect to per-
sonnel standards on a merit basis on an emergency temporary
basis as needed to respond to the spread of COVID–19, such modi-
fications shall be disregarded for the purposes of applying section
303 of the Social Security Act and section 3304 of the Internal
Revenue Code of 1986 to such State law. Such modifications shall Applicability.
only apply through September 6, 2021, and shall be 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. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT
COMPENSATION.
(a) IN GENERAL.—Section 2107(g) of the CARES Act (15 U.S.C.
9025(g)) is amended to read as follows:
‘‘(g) 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
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is entered into; and
‘‘(2) ending on or before September 6, 2021.’’.
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135 STAT. 120 PUBLIC LAW 117–2—MAR. 11, 2021
(b) INCREASE IN NUMBER OF WEEKS.—Section 2107(b)(2) of
such Act (15 U.S.C. 9025(b)(2)) is amended by striking ‘‘24’’ and
inserting ‘‘53’’.
(c) COORDINATION OF PANDEMIC EMERGENCY UNEMPLOYMENT
COMPENSATION WITH EXTENDED COMPENSATION.—Section
2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is amended by
inserting ‘‘or for the week that includes the date of enactment
of the American Rescue Plan Act of 2021 (without regard to the
amendments made by subsections (a) and (b) of section 9016 of
such Act)’’ after ‘‘2020)’’.
(d) SPECIAL RULE FOR EXTENDED COMPENSATION.—Section
2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by striking
‘‘April 12, 2021’’ and inserting ‘‘September 6, 2021’’.
15 USC 9025 (e) EFFECTIVE DATE.—The amendments made by this section
note. shall apply as if included in the enactment of the CARES Act
(Public Law 116–136), except that no amount shall be payable
by virtue of such amendments with respect to any week of
unemployment ending on or before March 14, 2021.
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION PAYMENTS IN STATES WITH PROGRAMS
IN LAW.
Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2))
is amended by striking ‘‘March 14, 2021’’ and inserting ‘‘September
6, 2021’’.
SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION AGREEMENTS FOR STATES WITHOUT
PROGRAMS IN LAW.
Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2))
is amended by striking ‘‘March 14, 2021’’ and inserting ‘‘September
6, 2021’’.
PART 2—EXTENSION OF FFCRA
UNEMPLOYMENT PROVISIONS
SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH
ADVANCES.
Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
1322(b)(10)(A)) is amended by striking ‘‘March 14, 2021’’ and
inserting ‘‘September 6, 2021’’.
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED
UNEMPLOYMENT COMPENSATION.
(a) IN GENERAL.—Section 4105 of the Families First
Coronavirus Response Act (26 U.S.C. 3304 note) is amended by
striking ‘‘March 14, 2021’’ each place it appears and inserting
‘‘September 6, 2021’’.
26 USC 3304 (b) EFFECTIVE DATE.—The amendment made by subsection (a)
note. shall apply as if included in the enactment of the Families First
Coronavirus Response Act (Public Law 116–127).
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 121
PART 3—DEPARTMENT OF LABOR FUNDING
FOR TIMELY, ACCURATE, AND EQUITABLE
PAYMENT
SEC. 9031. FUNDING FOR ADMINISTRATION.
In addition to amounts otherwise available, there is appro-
priated to the Employment and Training Administration of the
Department of Labor for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $8,000,000, to remain
available until expended, for necessary expenses to carry out Fed-
eral activities relating to the administration of unemployment com-
pensation programs.
SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS,
AND TIMELY PAYMENT TO ELIGIBLE WORKERS.
Subtitle A of title II of division A of the CARES Act (Public
Law 116–136) is amended by adding at the end the following:
‘‘SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, 15 USC 9034.
AND TIMELY PAYMENT TO ELIGIBLE WORKERS.
‘‘(a) IN GENERAL.—In addition to amounts otherwise available,
there is appropriated to the Secretary of Labor for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$2,000,000,000, to remain available until expended, to detect and
prevent fraud, promote equitable access, and ensure the timely
payment of benefits with respect to unemployment compensation
programs, including programs extended under subtitle A of title
IX of the American Rescue Plan Act of 2021.
‘‘(b) USE OF FUNDS.—Amounts made available under subsection
(a) may be used—
‘‘(1) for Federal administrative costs related to the purposes
described in subsection (a);
‘‘(2) for systemwide infrastructure investment and develop-
ment related to such purposes; and
‘‘(3) to make grants to States or territories administering
unemployment compensation programs described in subsection
(a) (including territories administering the Pandemic
Unemployment Assistance program under section 2102) for
such purposes, including the establishment of procedures or
the building of infrastructure to verify or validate identity,
implement Federal guidance regarding fraud detection and
prevention, and accelerate claims processing or process claims
backlogs due to the pandemic.
‘‘(c) RESTRICTIONS ON GRANTS TO STATES AND TERRITORIES.—
As a condition of receiving a grant under subsection (b)(3), the
Secretary may require that a State or territory receiving such
a grant shall—
‘‘(1) use such program integrity tools as the Secretary may
specify; and
‘‘(2) as directed by the Secretary, conduct user accessibility
testing on any new system developed by the Secretary pursuant
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to subsection (b)(2).’’.
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135 STAT. 122 PUBLIC LAW 117–2—MAR. 11, 2021
PART 4—OTHER PROVISIONS
SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES
OF NONCORPORATE TAXPAYERS.
(a) IN GENERAL.—Section 461(l)(1) of the Internal Revenue
26 USC 461 note. Code of 1986 is amended by striking ‘‘January 1, 2026’’ each place
it appears and inserting ‘‘January 1, 2027’’.
26 USC 461 note. (b) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2025.
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COM-
PENSATION.
(a) IN GENERAL.—Section 85 of the Internal Revenue Code
26 USC 85. of 1986 is amended by adding at the end the following new sub-
section:
‘‘(c) SPECIAL RULE FOR 2020.—
‘‘(1) IN GENERAL.—In the case of any taxable year beginning
in 2020, if the adjusted gross income of the taxpayer for such
taxable year is less than $150,000, the gross income of such
taxpayer shall not include so much of the unemployment com-
pensation received by such taxpayer (or, in the case of a joint
return, received by each spouse) as does not exceed $10,200.
‘‘(2) APPLICATION.—For purposes of paragraph (1), the
adjusted gross income of the taxpayer shall be determined—
‘‘(A) after application of sections 86, 135, 137, 219,
221, 222, and 469, and
‘‘(B) without regard to this section.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 74(d)(2)(B) of the Internal Revenue Code of
1986 is amended by inserting ‘‘85(c),’’ before ‘‘86’’.
(2) Section 86(b)(2)(A) of such Code is amended by inserting
‘‘85(c),’’ before ‘‘135’’.
(3) Section 135(c)(4)(A) of such Code is amended by
inserting ‘‘85(c),’’ before ‘‘137’’.
(4) Section 137(b)(3)(A) of such Code is amended by
inserting ‘‘85(c)’’ before ‘‘221’’.
(5) Section 219(g)(3)(A)(ii) of such Code is amended by
inserting ‘‘85(c),’’ before ‘‘135’’.
(6) Section 221(b)(2)(C)(i) of such Code is amended by
inserting ‘‘85(c)’’ before ‘‘911’’.
(7) Section 222(b)(2)(C)(i) of such Code, as in effect before
date of enactment of the Taxpayer Certainty and Disaster
Tax Relief Act of 2020, is amended by inserting ‘‘85(c)’’ before
‘‘911’’.
(8) Section 469(i)(3)(E)(ii) of such Code is amended by
striking ‘‘135 and 137’’ and inserting ‘‘85(c), 135, and 137’’.
26 USC 74 note. (c) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2019.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 123
Subtitle B—Emergency Assistance to
Families Through Home Visiting Programs
SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME
VISITING PROGRAMS.
Effective 1 day after the date of enactment of this Act, title Effective date.
V of the Social Security Act (42 U.S.C. 701–713) is amended by 42 USC 711a
inserting after section 511 the following: note.
‘‘SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME 42 USC 711a.
VISITING PROGRAMS.
‘‘(a) SUPPLEMENTAL APPROPRIATION.—In addition to amounts
otherwise appropriated, out of any money in the Treasury of the
United States not otherwise appropriated, there are appropriated
to the Secretary $150,000,000, to remain available through Sep-
tember 30, 2022, to enable eligible entities to conduct programs
in accordance with section 511 and subsection (c) of this section.
‘‘(b) ELIGIBILITY FOR FUNDS.—To be eligible to receive funds
made available by subsection (a) of this section, an entity shall—
‘‘(1) as of the date of the enactment of this section, be
conducting a program under section 511;
‘‘(2) ensure the modification of grants, contracts, and other Time period.
agreements, as applicable, executed under section 511 under
which the program is conducted as are necessary to provide
that, during the period that begins with the date of the enact-
ment of this section and ends with the end of the 2nd succeeding
fiscal year after the funds are awarded, the entity shall—
‘‘(A) not reduce funding for, or staffing levels of, the
program on account of reduced enrollment in the program;
and
‘‘(B) when using funds to provide emergency supplies
to eligible families receiving grant services under section
511, ensure coordination with local diaper banks to the
extent practicable; and
‘‘(3) reaffirm that, in conducting the program, the entity
will focus on priority populations (as defined in section
511(d)(4)).
‘‘(c) USES OF FUNDS.—An entity to which funds are provided
under this section shall use the funds—
‘‘(1) to serve families with home visits or with virtual
visits, that may be conducted by the use of electronic informa-
tion and telecommunications technologies, in a service delivery
model described in section 511(d)(3)(A);
‘‘(2) to pay hazard pay or other additional staff costs associ- Payment.
ated with providing home visits or administration for programs
funded under section 511;
‘‘(3) to train home visitors employed by the entity in con-
ducting a virtual home visit and in emergency preparedness
and response planning for families served, and may include
training on how to safely conduct intimate partner violence
screenings, and training on safety and planning for families
served to support the family outcome improvements listed in
section 511(d)(2)(B);
‘‘(4) for the acquisition by families served by programs
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under section 511 of such technological means as are needed
to conduct and support a virtual home visit;
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135 STAT. 124 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(5) to provide emergency supplies (such as diapers and
diapering supplies including diaper wipes and diaper cream,
necessary to ensure that a child using a diaper is properly
cleaned and protected from diaper rash, formula, food, water,
hand soap and hand sanitizer) to an eligible family (as defined
in section 511(k)(2));
Coordination. ‘‘(6) to coordinate with and provide reimbursement for sup-
plies to diaper banks when using such entities to provide emer-
gency supplies specified in paragraph (5); or
‘‘(7) to provide prepaid grocery cards to an eligible family
(as defined in section 511(k)(2)) participating in the maternal,
infant, and early childhood home visiting program under section
511 for the purpose of enabling the family to meet the emer-
gency needs of the family.’’.
Subtitle C—Emergency Assistance to
Children and Families
SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.
Section 403 of the Social Security Act (42 U.S.C. 603) is
amended by adding at the end the following:
‘‘(c) PANDEMIC EMERGENCY ASSISTANCE.—
‘‘(1) APPROPRIATION.—In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury of the United States not otherwise
appropriated, $1,000,000,000, to remain available until
expended, to carry out this subsection.
‘‘(2) RESERVATION OF FUNDS FOR TECHNICAL ASSISTANCE.—
Of the amount specified in paragraph (1), the Secretary shall
reserve $2,000,000 for administrative expenses and the provi-
sion of technical assistance to States and Indian tribes with
respect to the use of funds provided under this subsection.
‘‘(3) ALLOTMENTS.—
‘‘(A) 50 STATES AND THE DISTRICT OF COLUMBIA.—
‘‘(i) TOTAL AMOUNT TO BE ALLOTTED.—The Sec-
retary shall allot a total of 92.5 percent of the amount
specified in paragraph (1) that is not reserved under
paragraph (2) among the States that are not a territory
and that are operating a program funded under this
part, in accordance with clause (ii) of this subpara-
graph.
‘‘(ii) ALLOTMENT FORMULA.—The Secretary shall
allot to each such State the sum of the following
percentages of the total amount described in clause
(i):
Determination. ‘‘(I) 50 percent, multiplied by—
‘‘(aa) the population of children in the
State, determined on the basis of the most
recent population estimates as determined by
the Bureau of the Census; divided by
‘‘(bb) the total population of children in
the States that are not territories, as so deter-
mined; plus
Reports. ‘‘(II) 50 percent, multiplied by—
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‘‘(aa) the total amount expended by the
State for basic assistance, non-recurrent short
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 125
term benefits, and emergency assistance in
fiscal year 2019, as reported by the State
under section 411; divided by
‘‘(bb) the total amount expended by the
States that are not territories for basic assist-
ance, non-recurrent short term benefits, and
emergency assistance in fiscal year 2019, as
so reported by the States.
‘‘(B) TERRITORIES AND INDIAN TRIBES.—The Secretary
shall allot among the territories and Indian tribes otherwise
eligible for a grant under this part such portions of 7.5
percent of the amount specified in paragraph (1) that are
not reserved under paragraph (2) as the Secretary deems
appropriate based on the needs of the territory or Indian
tribe involved.
‘‘(C) EXPENDITURE COMMITMENT REQUIREMENT.—To Notification.
receive the full amount of funding payable under this sub- Deadlines.
section, a State or Indian tribe shall inform the Secretary
as to whether it intends to use all of its allotment under
this paragraph and provide that information—
‘‘(i) in the case of a State that is not a territory,
within 45 days after the date of the enactment of
this subsection; or
‘‘(ii) in the case of a territory or an Indian tribe,
within 90 days after such date of enactment.
‘‘(4) GRANTS.—
‘‘(A) IN GENERAL.—The Secretary shall provide funds
to each State and Indian tribe to which an amount is
allotted under paragraph (3), from the amount so allotted.
‘‘(B) TREATMENT OF UNUSED FUNDS.—
‘‘(i) REALLOTMENT.—The Secretary shall reallot in
accordance with paragraph (3) all funds provided to
any State or Indian tribe under this subsection that
are unused, among the other States and Indian tribes
eligible for funds under this subsection. For purposes
of paragraph (3), the Secretary shall treat the funds
as if included in the amount specified in paragraph
(1).
‘‘(ii) PROVISION.—The Secretary shall provide funds
to each such other State or Indian tribe in an amount
equal to the amount so reallotted.
‘‘(5) RECIPIENT OF FUNDS PROVIDED FOR TERRITORIES.—In
the case of a territory not operating a program funded under
this part, the Secretary shall provide the funds required to
be provided to the territory under this subsection, to the agency
that administers the bulk of local human services programs
in the territory.
‘‘(6) USE OF FUNDS.—
‘‘(A) IN GENERAL.—A State or Indian tribe to which
funds are provided under this subsection may use the
funds only for non-recurrent short term benefits, whether
in the form of cash or in other forms.
‘‘(B) LIMITATION ON USE FOR ADMINISTRATIVE
EXPENSES.—A State to which funds are provided under
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this subsection shall not expend more than 15 percent
of the funds for administrative purposes.
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135 STAT. 126 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(C) NONSUPPLANTATION.—Funds provided under this
subsection shall be used to supplement and not supplant
other Federal, State, or tribal funds for services and activi-
ties that promote the purposes of this part.
‘‘(D) EXPENDITURE DEADLINE.—
‘‘(i) IN GENERAL.—Except as provided in clause
(ii), a State or Indian tribe to which funds are provided
under this subsection shall expend the funds not later
than the end of fiscal year 2022.
‘‘(ii) EXCEPTION FOR REALLOTTED FUNDS.—A State
or Indian tribe to which funds are provided under
paragraph (4)(B) shall expend the funds within 12
months after receipt.
‘‘(7) SUSPENSION OF TERRITORY SPENDING CAP.—Section
1108 shall not apply with respect to any funds provided under
this subsection.
‘‘(8) DEFINITIONS.—In this subsection:
‘‘(A) APPLICABLE PERIOD.—The term ‘applicable period’
means the period that begins with April 1, 2021, and
ends with September 30, 2022.
‘‘(B) NON-RECURRENT SHORT TERM BENEFITS.—The
term ‘non-recurrent short term benefits’ has the meaning
given the term in OMB approved Form ACF–196R, pub-
lished on July 31, 2014.
‘‘(C) STATE.—The term ‘State’ means the 50 States
of the United States, the District of Columbia, and the
territories.
‘‘(D) TERRITORY.—The term ‘territory’ means the
Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, American Samoa, and the Commonwealth
of the Northern Mariana Islands.’’.
Subtitle D—Elder Justice and Support
Guarantee
SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERV-
ICES PROGRAMS.
Subtitle A of title XX of the Social Security Act (42 U.S.C.
1397–1397h) is amended by adding at the end the following:
42 USC 1397i. ‘‘SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERV-
ICES PROGRAMS.
‘‘(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $276,000,000, to remain
available until expended, to carry out the programs described in
subtitle B.
‘‘(b) USE OF FUNDS.—Of the amounts made available by sub-
section (a)—
‘‘(1) $88,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2021, of which
not less than an amount equal to $100,0000,000 minus the
amount previously provided in fiscal year 2021 to carry out
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section 2042(b) shall be made available to carry out such sec-
tion; and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 127
‘‘(2) $188,000,000 shall be made available to carry out
the programs described in subtitle B in fiscal year 2022, of
which not less than $100,000,000 shall be for activities
described in section 2042(b).’’.
Subtitle E—Support to Skilled Nursing
Facilities in Response to COVID–19
SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO
SKILLED NURSING FACILITIES THROUGH CONTRACTS
WITH QUALITY IMPROVEMENT ORGANIZATIONS.
Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g))
is amended—
(1) by striking ‘‘The Secretary’’ and inserting ‘‘(1) The Sec-
retary’’; and
(2) by adding at the end the following new paragraph:
‘‘(2) In addition to any funds otherwise available, there are Determination.
appropriated to the Secretary, out of any monies in the Treasury
not otherwise obligated, $200,000,000, to remain available until
expended, for purposes of requiring multiple organizations described
in paragraph (1) to provide to skilled nursing facilities (as defined
in section 1819(a)), infection control and vaccination uptake support
relating to the prevention or mitigation of COVID–19, as determined
appropriate by the Secretary.’’.
SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND
EMPLOYEE SAFETY IN SKILLED NURSING FACILITIES.
Section 1819 of the Social Security Act (42 U.S.C. 1395i–3)
is amended by adding at the end the following new subsection:
‘‘(k) FUNDING FOR STRIKE TEAMS.—In addition to amounts Time period.
otherwise available, there is appropriated to the Secretary, out
of any monies in the Treasury not otherwise appropriated,
$250,000,000, to remain available until expended, for purposes of
allocating such amount among the States (including the District
of Columbia and each territory of the United States) for such
a State to establish and implement a strike team that will be
deployed to a skilled nursing facility in the State with diagnosed
or suspected cases of COVID–19 among residents or staff for the
purposes of assisting with clinical care, infection control, or staffing
during the emergency period described in section 1135(g)(1)(B) and
the 1-year period immediately following the end of such emergency
period.’’.
Subtitle F—Preserving Health Benefits for
Workers
SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.
(a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION COVERAGE 26 USC 4980B
FOR INDIVIDUALS AND THEIR FAMILIES.— note.
(1) PROVISION OF PREMIUM ASSISTANCE.—
(A) REDUCTION OF PREMIUMS PAYABLE.—In the case Time period.
of any premium for a period of coverage during the period
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beginning on the first day of the first month beginning
after the date of the enactment of this Act, and ending
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135 STAT. 128 PUBLIC LAW 117–2—MAR. 11, 2021
on September 30, 2021, for COBRA continuation coverage
with respect to any assistance eligible individual described
in paragraph (3), such individual shall be treated for pur-
poses of any COBRA continuation provision as having paid
in full the amount of such premium.
(B) PLAN ENROLLMENT OPTION.—
Applicability. (i) IN GENERAL.—Solely for purposes of this sub-
Deadline. section, the COBRA continuation provisions shall be
applied such that any assistance eligible individual
who is enrolled in a group health plan offered by
a plan sponsor may, not later than 90 days after the
date of notice of the plan enrollment option described
in this subparagraph, elect to enroll in coverage under
a plan offered by such plan sponsor that is different
than coverage under the plan in which such individual
was enrolled at the time, in the case of any assistance
eligible individual described in paragraph (3), the
qualifying event specified in section 603(2) of the
Employee Retirement Income Security Act of 1974,
section 4980B(f)(3)(B) of the Internal Revenue Code
of 1986, or section 2203(2) of the Public Health Service
Act, except for the voluntary termination of such
individual’s employment by such individual, occurred,
and such coverage shall be treated as COBRA continu-
ation coverage for purposes of the applicable COBRA
continuation coverage provision.
(ii) REQUIREMENTS.—Any assistance eligible indi-
vidual may elect to enroll in different coverage as
described in clause (i) only if—
Determination. (I) the employer involved has made a deter-
mination that such employer will permit such
assistance eligible individual to enroll in different
coverage as provided under this subparagraph;
(II) the premium for such different coverage
does not exceed the premium for coverage in which
such individual was enrolled at the time such
qualifying event occurred;
(III) the different coverage in which the indi-
vidual elects to enroll is coverage that is also
offered to similarly situated active employees of
the employer at the time at which such election
is made; and
(IV) the different coverage in which the indi-
vidual elects to enroll is not—
(aa) coverage that provides only excepted
benefits as defined in section 9832(c) of the
Internal Revenue Code of 1986, section 733(c)
of the Employee Retirement Income Security
Act of 1974, and section 2791(c) of the Public
Health Service Act;
(bb) a qualified small employer health
reimbursement arrangement (as defined in
section 9831(d)(2) of the Internal Revenue
Code of 1986); or
(cc) a flexible spending arrangement (as
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defined in section 106(c)(2) of the Internal Rev-
enue Code of 1986).
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 129
(2) LIMITATION OF PERIOD OF PREMIUM ASSISTANCE.—
(A) ELIGIBILITY FOR ADDITIONAL COVERAGE.—Para-
graph (1)(A) shall not apply with respect to any assistance
eligible individual described in paragraph (3) for months
of coverage beginning on or after the earlier of—
(i) the first date that such individual is eligible
for coverage under any other group health plan (other
than coverage consisting of only excepted benefits (as
defined in section 9832(c) of the Internal Revenue Code
of 1986, section 733(c) of the Employee Retirement
Income Security Act of 1974, and section 2791(c) of
the Public Health Service Act), coverage under a
flexible spending arrangement (as defined in section
106(c)(2) of the Internal Revenue Code of 1986), cov-
erage under a qualified small employer health
reimbursement arrangement (as defined in section
9831(d)(2) of the Internal Revenue Code of 1986)), or
eligible for benefits under the Medicare program under
title XVIII of the Social Security Act; or
(ii) the earlier of—
(I) the date following the expiration of the
maximum period of continuation coverage required
under the applicable COBRA continuation cov-
erage provision; or
(II) the date following the expiration of the
period of continuation coverage allowed under
paragraph (4)(B)(ii).
(B) NOTIFICATION REQUIREMENT.—Any assistance
eligible individual shall notify the group health plan with
respect to which paragraph (1)(A) applies if such paragraph
ceases to apply by reason of clause (i) of subparagraph
(A) (as applicable). Such notice shall be provided to the
group health plan in such time and manner as may be
specified by the Secretary of Labor.
(3) ASSISTANCE ELIGIBLE INDIVIDUAL.—For purposes of this Definition.
section, the term ‘‘assistance eligible individual’’ means, with Time period.
respect to a period of coverage during the period beginning
on the first day of the first month beginning after the date
of the enactment of this Act, and ending on September 30,
2021, any individual that is a qualified beneficiary who—
(A) is eligible for COBRA continuation coverage by
reason of a qualifying event specified in section 603(2)
of the Employee Retirement Income Security Act of 1974,
section 4980B(f)(3)(B) of the Internal Revenue Code of 1986,
or section 2203(2) of the Public Health Service Act, except
for the voluntary termination of such individual’s employ-
ment by such individual; and
(B) elects such coverage.
(4) EXTENSION OF ELECTION PERIOD AND EFFECT ON COV-
ERAGE.—
(A) IN GENERAL.—For purposes of applying section
605(a) of the Employee Retirement Income Security Act
of 1974, section 4980B(f)(5)(A) of the Internal Revenue
Code of 1986, and section 2205(a) of the Public Health
Service Act, in the case of—
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(i) an individual who does not have an election
of COBRA continuation coverage in effect on the first
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135 STAT. 130 PUBLIC LAW 117–2—MAR. 11, 2021
day of the first month beginning after the date of
the enactment of this Act but who would be an assist-
ance eligible individual described in paragraph (3) if
such election were so in effect; or
(ii) an individual who elected COBRA continuation
coverage and discontinued from such coverage before
the first day of the first month beginning after the
date of the enactment of this Act,
such individual may elect the COBRA continuation cov-
erage under the COBRA continuation coverage provisions
containing such provisions during the period beginning on
the first day of the first month beginning after the date
of the enactment of this Act and ending 60 days after
the date on which the notification required under para-
graph (5)(C) is provided to such individual.
(B) COMMENCEMENT OF COBRA CONTINUATION COV-
ERAGE.—Any COBRA continuation coverage elected by a
qualified beneficiary during an extended election period
under subparagraph (A)—
(i) shall commence (including for purposes of
applying the treatment of premium payments under
paragraph (1)(A) and any cost-sharing requirements
for items and services under a group health plan)
with the first period of coverage beginning on or after
the first day of the first month beginning after the
date of the enactment of this Act, and
(ii) shall not extend beyond the period of COBRA
continuation coverage that would have been required
under the applicable COBRA continuation coverage
provision if the coverage had been elected as required
under such provision or had not been discontinued.
(5) NOTICES TO INDIVIDUALS.—
(A) GENERAL NOTICE.—
(i) IN GENERAL.—In the case of notices provided
under section 606(a)(4) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1166(4)), section
4980B(f)(6)(D) of the Internal Revenue Code of 1986,
or section 2206(4) of the Public Health Service Act
(42 U.S.C. 300bb–6(4)), with respect to individuals who,
during the period described in paragraph (3), become
entitled to elect COBRA continuation coverage, the
requirements of such provisions shall not be treated
as met unless such notices include an additional writ-
ten notification to the recipient in clear and under-
standable language of—
(I) the availability of premium assistance with
respect to such coverage under this subsection;
and
(II) the option to enroll in different coverage
if the employer permits assistance eligible individ-
uals described in paragraph (3) to elect enrollment
in different coverage (as described in paragraph
(1)(B)).
Consultations. (ii) ALTERNATIVE NOTICE.—In the case of COBRA
Regulations. continuation coverage to which the notice provision
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under such sections does not apply, the Secretary of
Labor, in consultation with the Secretary of the
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 131
Treasury and the Secretary of Health and Human
Services, shall, in consultation with administrators of
the group health plans (or other entities) that provide
or administer the COBRA continuation coverage
involved, provide rules requiring the provision of such
notice.
(iii) FORM.—The requirement of the additional
notification under this subparagraph may be met by
amendment of existing notice forms or by inclusion
of a separate document with the notice otherwise
required.
(B) SPECIFIC REQUIREMENTS.—Each additional notifica-
tion under subparagraph (A) shall include—
(i) the forms necessary for establishing eligibility
for premium assistance under this subsection;
(ii) the name, address, and telephone number nec-
essary to contact the plan administrator and any other
person maintaining relevant information in connection
with such premium assistance;
(iii) a description of the extended election period
provided for in paragraph (4)(A);
(iv) a description of the obligation of the qualified
beneficiary under paragraph (2)(B) and the penalty
provided under section 6720C of the Internal Revenue
Code of 1986 for failure to carry out the obligation;
(v) a description, displayed in a prominent manner,
of the qualified beneficiary’s right to a subsidized pre-
mium and any conditions on entitlement to the sub-
sidized premium; and
(vi) a description of the option of the qualified
beneficiary to enroll in different coverage if the
employer permits such beneficiary to elect to enroll
in such different coverage under paragraph (1)(B).
(C) NOTICE IN CONNECTION WITH EXTENDED ELECTION
PERIODS.—In the case of any assistance eligible individual Deadline.
described in paragraph (3) (or any individual described
in paragraph (4)(A)) who became entitled to elect COBRA
continuation coverage before the first day of the first month
beginning after the date of the enactment of this Act,
the administrator of the applicable group health plan (or
other entity) shall provide (within 60 days after such first
day of such first month) for the additional notification
required to be provided under subparagraph (A) and failure
to provide such notice shall be treated as a failure to
meet the notice requirements under the applicable COBRA
continuation provision.
(D) MODEL NOTICES.—Not later than 30 days after Deadline.
the date of enactment of this Act, with respect to any Consultation.
assistance eligible individual described in paragraph (3),
the Secretary of Labor, in consultation with the Secretary
of the Treasury and the Secretary of Health and Human
Services, shall prescribe models for the additional notifica-
tion required under this paragraph.
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(6) NOTICE OF EXPIRATION OF PERIOD OF PREMIUM ASSIST-
ANCE.—
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135 STAT. 132 PUBLIC LAW 117–2—MAR. 11, 2021
(A) IN GENERAL.—With respect to any assistance
eligible individual, subject to subparagraph (B), the require-
ments of section 606(a)(4) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1166(4)), section
4980B(f)(6)(D) of the Internal Revenue Code of 1986, or
section 2206(4) of the Public Health Service Act (42 U.S.C.
300bb–6(4)), shall not be treated as met unless the plan
administrator of the individual, during the period specified
under subparagraph (C), provides to such individual a writ-
ten notice in clear and understandable language—
(i) that the premium assistance for such individual
will expire soon and the prominent identification of
the date of such expiration; and
(ii) that such individual may be eligible for cov-
erage without any premium assistance through—
(I) COBRA continuation coverage; or
(II) coverage under a group health plan.
Waiver. (B) EXCEPTION.—The requirement for the group health
plan administrator to provide the written notice under
subparagraph (A) shall be waived if the premium assistance
for such individual expires pursuant to clause (i) of para-
graph (2)(A).
(C) PERIOD SPECIFIED.—For purposes of subparagraph
(A), the period specified in this subparagraph is, with
respect to the date of expiration of premium assistance
for any assistance eligible individual pursuant to a limita-
tion requiring a notice under this paragraph, the period
beginning on the day that is 45 days before the date of
such expiration and ending on the day that is 15 days
before the date of such expiration.
Deadline. (D) MODEL NOTICES.—Not later than 45 days after
Consultation. the date of enactment of this Act, with respect to any
assistance eligible individual, the Secretary of Labor, in
consultation with the Secretary of the Treasury and the
Secretary of Health and Human Services, shall prescribe
models for the notification required under this paragraph.
(7) REGULATIONS.—The Secretary of the Treasury and the
Secretary of Labor may jointly prescribe such regulations or
other guidance as may be necessary or appropriate to carry
out the provisions of this subsection, including the prevention
of fraud and abuse under this subsection, except that the Sec-
retary of Labor and the Secretary of Health and Human Serv-
ices may prescribe such regulations (including interim final
regulations) or other guidance as may be necessary or appro-
priate to carry out the provisions of paragraphs (5), (6), and
(8).
(8) OUTREACH.—
Consultation. (A) IN GENERAL.—The Secretary of Labor, in consulta-
tion with the Secretary of the Treasury and the Secretary
of Health and Human Services, shall provide outreach con-
sisting of public education and enrollment assistance
relating to premium assistance provided under this sub-
section. Such outreach shall target employers, group health
plan administrators, public assistance programs, States,
insurers, and other entities as determined appropriate by
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such Secretaries. Such outreach shall include an initial
focus on those individuals electing continuation coverage
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 133
who are referred to in paragraph (5)(C). Information on Web postings.
such premium assistance, including enrollment, shall also
be made available on websites of the Departments of Labor,
Treasury, and Health and Human Services.
(B) ENROLLMENT UNDER MEDICARE.—The Secretary of
Health and Human Services shall provide outreach con-
sisting of public education. Such outreach shall target
individuals who lose health insurance coverage. Such out-
reach shall include information regarding enrollment for
Medicare benefits for purposes of preventing mistaken
delays of such enrollment by such individuals, including
lifetime penalties for failure of timely enrollment.
(9) DEFINITIONS.—For purposes of this section:
(A) ADMINISTRATOR.—The term ‘‘administrator’’ has the
meaning given such term in section 3(16)(A) of the
Employee Retirement Income Security Act of 1974, and
includes a COBRA administrator.
(B) COBRA CONTINUATION COVERAGE.—The term
‘‘COBRA continuation coverage’’ means continuation cov-
erage provided pursuant to part 6 of subtitle B of title
I of the Employee Retirement Income Security Act of 1974
(other than under section 609), title XXII of the Public
Health Service Act, or section 4980B of the Internal Rev-
enue Code of 1986 (other than subsection (f)(1) of such
section insofar as it relates to pediatric vaccines), or under
a State program that provides comparable continuation
coverage. Such term does not include coverage under a
health flexible spending arrangement under a cafeteria
plan within the meaning of section 125 of the Internal
Revenue Code of 1986.
(C) COBRA CONTINUATION PROVISION.—The term
‘‘COBRA continuation provision’’ means the provisions of
law described in subparagraph (B).
(D) COVERED EMPLOYEE.—The term ‘‘covered employee’’
has the meaning given such term in section 607(2) of
the Employee Retirement Income Security Act of 1974.
(E) QUALIFIED BENEFICIARY.—The term ‘‘qualified
beneficiary’’ has the meaning given such term in section
607(3) of the Employee Retirement Income Security Act
of 1974.
(F) GROUP HEALTH PLAN.—The term ‘‘group health
plan’’ has the meaning given such term in section 607(1)
of the Employee Retirement Income Security Act of 1974.
(G) STATE.—The term ‘‘State’’ includes the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, American Samoa, and the Commonwealth
of the Northern Mariana Islands.
(H) PERIOD OF COVERAGE.—Any reference in this sub-
section to a period of coverage shall be treated as a ref-
erence to a monthly or shorter period of coverage with
respect to which premiums are charged with respect to
such coverage.
(I) PLAN SPONSOR.—The term ‘‘plan sponsor’’ has the
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meaning given such term in section 3(16)(B) of the
Employee Retirement Income Security Act of 1974.
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135 STAT. 134 PUBLIC LAW 117–2—MAR. 11, 2021
(J) PREMIUM.—The term ‘‘premium’’ includes, with
respect to COBRA continuation coverage, any administra-
tive fee.
(10) IMPLEMENTATION FUNDING.—In addition to amounts
otherwise made available, out of any funds in the Treasury
not otherwise appropriated, there are appropriated to the Sec-
retary of Labor for fiscal year 2021, $10,000,000, to remain
available until expended, for the Employee Benefits Security
Administration to carry out the provisions of this subtitle.
(b) COBRA PREMIUM ASSISTANCE.—
(1) ALLOWANCE OF CREDIT.—
(A) IN GENERAL.—Subchapter B of chapter 65 of the
Internal Revenue Code of 1986 is amended by adding at
the end the following new section:
26 USC 6432. ‘‘SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
‘‘(a) IN GENERAL.—The person to whom premiums are payable
for continuation coverage under section 9501(a)(1) of the American
Rescue Plan Act of 2021 shall be allowed as a credit against the
tax imposed by section 3111(b), or so much of the taxes imposed
under section 3221(a) as are attributable to the rate in effect
under section 3111(b), for each calendar quarter an amount equal
to the premiums not paid by assistance eligible individuals for
such coverage by reason of such section 9501(a)(1) with respect
to such calendar quarter.
‘‘(b) PERSON TO WHOM PREMIUMS ARE PAYABLE.—For purposes
of subsection (a), except as otherwise provided by the Secretary,
the person to whom premiums are payable under such continuation
coverage shall be treated as being—
‘‘(1) in the case of any group health plan which is a multi-
employer plan (as defined in section 3(37) of the Employee
Retirement Income Security Act of 1974), the plan,
‘‘(2) in the case of any group health plan not described
in paragraph (1)—
‘‘(A) which is subject to the COBRA continuation provi-
sions contained in—
‘‘(i) the Internal Revenue Code of 1986,
‘‘(ii) the Employee Retirement Income Security Act
of 1974, or
‘‘(iii) the Public Health Service Act, or
‘‘(B) under which some or all of the coverage is not
provided by insurance,
the employer maintaining the plan, and
‘‘(3) in the case of any group health plan not described
in paragraph (1) or (2), the insurer providing the coverage
under the group health plan.
‘‘(c) LIMITATIONS AND REFUNDABILITY.—
‘‘(1) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the tax imposed by section 3111(b),
or so much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b),
for such calendar quarter (reduced by any credits allowed
against such taxes under sections 3131, 3132, and 3134) on
the wages paid with respect to the employment of all employees
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of the employer.
‘‘(2) REFUNDABILITY OF EXCESS CREDIT.—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 135
‘‘(A) CREDIT IS REFUNDABLE.—If the amount of the
credit under subsection (a) exceeds the limitation of para-
graph (1) for any calendar quarter, such excess shall be
treated as an overpayment that shall be refunded under
sections 6402(a) and 6413(b).
‘‘(B) CREDIT MAY BE ADVANCED.—In anticipation of the
credit, including the refundable portion under subpara-
graph (A), the credit may be advanced, according to forms
and instructions provided by the Secretary, up to an
amount calculated under subsection (a) through the end
of the most recent payroll period in the quarter.
‘‘(C) TREATMENT OF DEPOSITS.—The Secretary shall Waivers.
waive any penalty under section 6656 for any failure to Determinations.
make a deposit of the tax imposed by section 3111(b),
or so much of the taxes imposed under section 3221(a)
as are attributable to the rate in effect under section
3111(b), if the Secretary determines that such failure was
due to the anticipation of the credit allowed under this
section.
‘‘(D) TREATMENT OF PAYMENTS.—For purposes of sec-
tion 1324 of title 31, United States Code, any amounts
due to an 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.
‘‘(3) OVERSTATEMENTS.—Any overstatement of the credit
to which a person is entitled under this section (and any amount
paid by the Secretary as a result of such overstatement) shall
be treated as an underpayment by such person of the taxes
described in paragraph (1) and may be assessed and collected
by the Secretary in the same manner as such taxes.
‘‘(d) GOVERNMENTAL ENTITIES.—For purposes of this section, Definition.
the term ‘person’ includes the government of any State or political
subdivision thereof, any Indian tribal government (as defined in
section 139E(c)(1)), any agency or instrumentality of any of the
foregoing, and any agency or instrumentality of the Government
of the United States that is described in section 501(c)(1) and
exempt from taxation under section 501(a).
‘‘(e) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter
1, the gross income of any person allowed a credit under this
section shall be increased for the taxable year which includes the
last day of any calendar quarter with respect to which such credit
is allowed by the amount of such credit. No credit shall be allowed
under this section with respect to any amount which is taken
into account as qualified wages under section 2301 of the CARES
Act or section 3134 of this title or as qualified health plan expenses
under section 7001(d) or 7003(d) of the Families First Coronavirus
Response Act or section 3131 or 3132 of this title.
‘‘(f) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwith-
standing section 6501, the limitation on the time period for the
assessment of any amount attributable to a credit claimed under
this section shall not expire before the date that is 5 years after
the later of—
‘‘(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is deter-
mined is filed, or
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‘‘(2) the date on which such return is treated as filed
under section 6501(b)(2).
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135 STAT. 136 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(g) REGULATIONS.—The Secretary shall issue such regulations,
or other guidance, forms, instructions, and publications, as may
be necessary or appropriate to carry out this section, including—
‘‘(1) the requirement to report information or the establish-
ment of other methods for verifying the correct amounts of
reimbursements under this section,
‘‘(2) the application of this section to group health plans
that are multiemployer plans (as defined in section 3(37) of
the Employee Retirement Income Security Act of 1974),
‘‘(3) to allow the advance payment of the credit determined
under subsection (a), subject to the limitations provided in
this section, based on such information as the Secretary shall
require,
‘‘(4) to provide for the reconciliation of such advance pay-
ment with the amount of the credit at the time of filing the
return of tax for the applicable quarter or taxable year, and
‘‘(5) allowing the credit to third party payors (including
professional employer organizations, certified professional
employer organizations, or agents under section 3504).’’.
(B) CLERICAL AMENDMENT.—The table of sections for
subchapter B of chapter 65 of the Internal Revenue Code
26 USC 6411 of 1986 is amended by adding at the end the following
prec. new item:
‘‘Sec. 6432. Continuation coverage premium assistance.’’.
Applicability. (C) EFFECTIVE DATE.—The amendments made by this
26 USC 6432 paragraph shall apply to premiums to which subsection
note. (a)(1)(A) applies and wages paid on or after April 1, 2021.
26 USC 4980B (D) SPECIAL RULE IN CASE OF EMPLOYEE PAYMENT THAT
note. IS NOT REQUIRED UNDER THIS SECTION.—
Reimbursement. (i) IN GENERAL.—In the case of an assistance
eligible individual who pays, with respect any period
of coverage to which subsection (a)(1)(A) applies, any
amount of the premium for such coverage that the
individual would have (but for this Act) been required
to pay, the person to whom such payment is payable
shall reimburse such individual for the amount of such
premium paid.
(ii) CREDIT OF REIMBURSEMENT.—A person to
which clause (i) applies shall be allowed a credit in
the manner provided under section 6432 of the Internal
Revenue Code of 1986 for any payment made to the
employee under such clause.
Deadline. (iii) PAYMENT OF CREDITS.—Any person to which
clause (i) applies shall make the payment required
under such clause to the individual not later than
60 days after the date on which such individual made
the premium payment.
(2) PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CES-
SATION OF ELIGIBILITY FOR PREMIUM ASSISTANCE.—
(A) IN GENERAL.—Part I of subchapter B of chapter
68 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new section:
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 137
‘‘SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF 26 USC 6720C.
CESSATION OF ELIGIBILITY FOR CONTINUATION COV-
ERAGE PREMIUM ASSISTANCE.
‘‘(a) IN GENERAL.—Except in the case of a failure described
in subsection (b) or (c), any person required to notify a group
health plan under section 9501(a)(2)(B) of the American Rescue
Plan Act of 2021 who fails to make such a notification at such
time and in such manner as the Secretary of Labor may require
shall pay a penalty of $250 for each such failure.
‘‘(b) INTENTIONAL FAILURE.—In the case of any such failure
that is fraudulent, such person shall pay a penalty equal to the
greater of—
‘‘(1) $250, or
‘‘(2) 110 percent of the premium assistance provided under
section 9501(a)(1)(A) of the American Rescue Plan Act of 2021
after termination of eligibility under such section.
‘‘(c) REASONABLE CAUSE EXCEPTION.—No penalty shall be
imposed under this section with respect to any failure if it is
shown that such failure is due to reasonable cause and not to
willful neglect.’’.
(B) CLERICAL AMENDMENT.—The table of sections of
part I of subchapter B of chapter 68 of such Code is 26 USC 6671
amended by adding at the end the following new item: prec.
‘‘Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility for
continuation coverage premium assistance.’’.
(3) COORDINATION WITH HCTC.—
(A) IN GENERAL.—Section 35(g)(9) of the Internal Rev-
enue Code of 1986 is amended to read as follows: 26 USC 35.
‘‘(9) CONTINUATION COVERAGE PREMIUM ASSISTANCE.—In
the case of an assistance eligible individual who receives pre-
mium assistance for continuation coverage under section
9501(a)(1) of the American Rescue Plan Act of 2021 for any
month during the taxable year, such individual shall not be
treated as an eligible individual, a certified individual, or a
qualifying family member for purposes of this section or section
7527 with respect to such month.’’.
(B) EFFECTIVE DATE.—The amendment made by 26 USC 35 note.
subparagraph (A) shall apply to taxable years ending after
the date of the enactment of this Act.
(4) EXCLUSION OF CONTINUATION COVERAGE PREMIUM
ASSISTANCE FROM GROSS INCOME.—
(A) IN GENERAL.—Part III of subchapter B of chapter
1 of the Internal Revenue Code of 1986 is amended by
inserting after section 139H the following new section:
‘‘SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE. 26 USC 139I.
‘‘In the case of an assistance eligible individual (as defined
in subsection (a)(3) of section 9501 of the American Rescue Plan
Act of 2021), gross income does not include any premium assistance
provided under subsection (a)(1) of such section.’’.
(B) CLERICAL AMENDMENT.—The table of sections for
part III of subchapter B of chapter 1 of such Code is 26 USC 101 prec.
amended by inserting after the item relating to section
139H the following new item:
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‘‘Sec. 139I. Continuation coverage premium assistance.’’.
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135 STAT. 138 PUBLIC LAW 117–2—MAR. 11, 2021
26 USC 139I (C) EFFECTIVE DATE.—The amendments made by this
note. paragraph shall apply to taxable years ending after the
date of the enactment of this Act.
Subtitle G—Promoting Economic Security
PART 1—2021 RECOVERY REBATES TO
INDIVIDUALS
SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.
(a) IN GENERAL.—Subchapter B of chapter 65 of the Internal
Revenue Code of 1986 is amended by inserting after section 6428A
the following new section:
26 USC 6428B. ‘‘SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.
Effective date. ‘‘(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 2021 an amount equal
to the 2021 rebate amount determined for such taxable year.
‘‘(b) 2021 REBATE AMOUNT.—For purposes of this section, the
term ‘2021 rebate amount’ means, with respect to any taxpayer
for any taxable year, the sum of—
‘‘(1) $1,400 ($2,800 in the case of a joint return), plus
‘‘(2) $1,400 multiplied by the number of dependents of
the taxpayer for such taxable year.
Definition. ‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this section, the
term ‘eligible individual’ means any individual other than—
‘‘(1) any nonresident alien individual,
‘‘(2) any individual who is a dependent of 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.
‘‘(d) LIMITATION BASED ON ADJUSTED GROSS INCOME.—
‘‘(1) IN GENERAL.—The amount of the credit allowed by
subsection (a) (determined without regard to this subsection
and subsection (f)) shall be reduced (but not below zero) by
the amount which bears the same ratio to such credit (as
so determined) as—
‘‘(A) the excess of—
‘‘(i) the taxpayer’s adjusted gross income for such
taxable year, over
‘‘(ii) $75,000, bears to
‘‘(B) $5,000.
Applicability. ‘‘(2) SPECIAL RULES.—
‘‘(A) JOINT RETURN OR SURVIVING SPOUSE.—In the case
of a joint return or a surviving spouse (as defined in section
2(a)), paragraph (1) shall be applied by substituting
‘$150,000’ for ‘$75,000’ and ‘$10,000’ for ‘$5,000’.
‘‘(B) HEAD OF HOUSEHOLD.—In the case of a head of
household (as defined in section 2(b)), paragraph (1) shall
be applied by substituting ‘$112,500’ for ‘$75,000’ and
‘$7,500’ for ‘$5,000’.
‘‘(e) DEFINITIONS AND SPECIAL RULES.—
‘‘(1) DEPENDENT DEFINED.—For purposes of this section,
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the term ‘dependent’ has the meaning given such term by
section 152.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 139
‘‘(2) IDENTIFICATION NUMBER REQUIREMENT.—
‘‘(A) IN GENERAL.—In the case of a return other than
a joint return, the $1,400 amount in subsection (b)(1) shall
be treated as being zero unless the taxpayer includes the
valid identification number of the taxpayer on the return
of tax for the taxable year.
‘‘(B) JOINT RETURNS.—In the case of a joint return,
the $2,800 amount in subsection (b)(1) shall be treated
as being—
‘‘(i) $1,400 if the valid identification number of
only 1 spouse is included on the return of tax for
the taxable year, and
‘‘(ii) zero if the valid identification number of nei-
ther spouse is so included.
‘‘(C) DEPENDENTS.—A dependent shall not be taken
into account under subsection (b)(2) unless the valid identi-
fication number of such dependent is included on the return
of tax for the taxable year.
‘‘(D) VALID IDENTIFICATION NUMBER.—
‘‘(i) IN GENERAL.—For purposes of this paragraph,
the term ‘valid identification number’ means a social
security number issued to an individual by the Social
Security Administration on or before the due date for
filing the return for the taxable year.
‘‘(ii) ADOPTION TAXPAYER IDENTIFICATION
NUMBER.—For purposes of subparagraph (C), in the
case of a dependent who is adopted or placed for adop-
tion, the term ‘valid identification number’ shall
include the adoption taxpayer identification number
of such dependent.
‘‘(E) SPECIAL RULE FOR MEMBERS OF THE ARMED
FORCES.—Subparagraph (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 the valid identification number of at least 1
spouse is included on the return of tax for the taxable
year.
‘‘(F) COORDINATION WITH CERTAIN ADVANCE PAY-
MENTS.—In the case of any payment determined pursuant
to subsection (g)(6), a valid identification number shall
be treated for purposes of this paragraph as included on
the taxpayer’s return of tax if such valid identification
number is available to the Secretary as described in such
subsection.
‘‘(G) MATHEMATICAL OR CLERICAL ERROR AUTHORITY.—
Any omission of a correct valid identification number
required under this paragraph shall be treated as a mathe-
matical or clerical error for purposes of applying section
6213(g)(2) to such omission.
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The credit allowed
by subsection (a) shall be treated as allowed by subpart C
of part IV of subchapter A of chapter 1.
‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF CREDIT.—
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.—The amount of
the credit which would (but for this paragraph) be allowable
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under subsection (a) shall be reduced (but not below zero)
by the aggregate refunds and credits made or allowed to the
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135 STAT. 140 PUBLIC LAW 117–2—MAR. 11, 2021
taxpayer (or, except as otherwise provided by the Secretary,
any dependent of the taxpayer) under subsection (g). 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.—Except as otherwise provided by the
Secretary, in the case of a refund or credit made or allowed
under subsection (g) 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.
‘‘(g) ADVANCE REFUNDS AND CREDITS.—
‘‘(1) IN GENERAL.—Subject to paragraphs (5) and (6), 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.—
‘‘(A) IN GENERAL.—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 (f) and this
subsection) had applied to such taxable year.
Determination. ‘‘(B) TREATMENT OF DECEASED INDIVIDUALS.—For pur-
Termination poses of determining the advance refund amount with
date. respect to such taxable year—
‘‘(i) any individual who was deceased before
January 1, 2021, shall be treated for purposes of
applying subsection (e)(2) in the same manner as if
the valid identification number of such person was
not included on the return of tax for such taxable
year (except that subparagraph (E) thereof shall not
apply),
‘‘(ii) notwithstanding clause (i), in the case of a
joint return with respect to which only 1 spouse is
deceased before January 1, 2021, such deceased spouse
was a member of the Armed Forces of the United
States at any time during the taxable year, and the
valid identification number of such deceased spouse
is included on the return of tax for the taxable year,
the valid identification number of 1 (and only 1) spouse
shall be treated as included on the return of tax for
the taxable year for purposes of applying subsection
(e)(2)(B) with respect to such joint return, and
‘‘(iii) no amount shall be determined under sub-
section (e)(2) with respect to any dependent of the
taxpayer if the taxpayer (both spouses in the case
of a joint return) was deceased before January 1, 2021.
‘‘(3) TIMING AND MANNER OF PAYMENTS.—The Secretary
shall, subject to the provisions of this title and consistent with
rules similar to the rules of subparagraphs (B) and (C) of
section 6428A(f)(3), refund or credit any overpayment attrib-
utable to this subsection as rapidly as possible, consistent with
a rapid effort to make payments attributable to such overpay-
Effective date. ments electronically if appropriate. No refund or credit shall
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be made or allowed under this subsection after December 31,
2021.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 141
‘‘(4) NO INTEREST.—No interest shall be allowed on any
overpayment attributable to this subsection.
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE FILED A
RETURN OF TAX FOR 2020.—
‘‘(A) APPLICATION TO 2020 RETURNS FILED AT TIME OF
INITIAL DETERMINATION.—If, at the time of any determina-
tion made pursuant to paragraph (3), the individual
referred to in paragraph (1) has filed a return of tax for
the individual’s first taxable year beginning in 2020, para-
graph (1) shall be applied with respect to such individual
by substituting ‘2020’ for ‘2019’.
‘‘(B) ADDITIONAL PAYMENT.— Definitions.
‘‘(i) IN GENERAL.—In the case of any individual
who files, before the additional payment determination
date, a return of tax for such individual’s first taxable
year beginning in 2020, the Secretary shall make a
payment (in addition to any payment made under para-
graph (1)) to such individual equal to the excess (if
any) of—
‘‘(I) the amount which would be determined
under paragraph (1) (after the application of
subparagraph (A)) by applying paragraph (1) as
of the additional payment determination date, over
‘‘(II) the amount of any payment made with
respect to such individual under paragraph (1).
‘‘(ii) ADDITIONAL PAYMENT DETERMINATION DATE.—
The term ‘additional payment determination date’
means the earlier of—
‘‘(I) the date which is 90 days after the 2020
calendar year filing deadline, or
‘‘(II) September 1, 2021.
‘‘(iii) 2020 CALENDAR YEAR FILING DEADLINE.—The
term ‘2020 calendar year filing deadline’ means the
date specified in section 6072(a) with respect to returns
for calendar year 2020. Such date shall be determined Determination.
after taking into account any period disregarded under
section 7508A if such disregard applies to substantially
all returns for calendar year 2020 to which section
6072(a) applies.
‘‘(6) APPLICATION TO CERTAIN INDIVIDUALS WHO HAVE NOT
FILED A RETURN OF TAX FOR 2019 OR 2020 AT TIME OF DETERMINA-
TION.—In the case of any individual who, at the time of any
determination made pursuant to paragraph (3), has filed a
tax return for neither the year described in paragraph (1)
nor for the year described in paragraph (5)(A), the Secretary
shall, consistent with rules similar to the rules of section
6428A(f)(5)(H)(i), apply paragraph (1) on the basis of informa-
tion available to the Secretary and shall, on the basis of such
information, determine the advance refund amount with respect
to such individual without regard to subsection (d) unless the
Secretary has reason to know that such amount would other-
wise be reduced by reason of such subsection.
‘‘(7) SPECIAL RULE RELATED TO TIME OF FILING RETURN.—
Solely for purposes of this subsection, a return of tax shall
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not be treated as filed until such return has been processed
by the Internal Revenue Service.
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135 STAT. 142 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(8) RESTRICTION ON USE OF CERTAIN PREVIOUSLY ISSUED
PREPAID DEBIT CARDS.—Payments made by the Secretary to
individuals under this section shall not be in the form of an
increase in the balance of any previously issued prepaid debit
card if, as of the time of the issuance of such card, such
card was issued solely for purposes of making payments under
section 6428 or 6428A.
‘‘(h) REGULATIONS.—The Secretary shall prescribe such regula-
tions or other guidance as may be necessary or appropriate to
carry out the purposes of this section, including—
Determination. ‘‘(1) regulations or other guidance providing taxpayers the
opportunity to provide the Secretary information sufficient to
allow the Secretary to make payments to such taxpayers under
subsection (g) (including the determination of the amount of
such payment) if such information is not otherwise available
to the Secretary, and
‘‘(2) regulations or other guidance to ensure to the max-
imum extent administratively practicable that, in determining
the amount of any credit under subsection (a) and any credit
or refund under subsection (g), an individual is not taken
into account more than once, including by different taxpayers
and including by reason of a change in joint return status
or dependent status between the taxable year for which an
advance refund amount is determined and the taxable year
for which a credit under subsection (a) is determined.
‘‘(i) OUTREACH.—The Secretary shall carry out a robust and
comprehensive outreach program to ensure that all taxpayers
described in subsection (h)(1) learn of their eligibility for the
advance refunds and credits under subsection (g); are advised of
the opportunity to receive such advance refunds and credits as
provided under subsection (h)(1); and are provided assistance in
applying for such advance refunds and credits.’’.
26 USC 6428B (b) TREATMENT OF CERTAIN POSSESSIONS.—
note. (1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary of the Treasury shall pay to each posses-
sion of the United States which has a mirror code tax system
amounts equal to the loss (if any) to that possession by reason
Determination. of the amendments made by this section. Such amounts shall
be determined by the Secretary of the Treasury based on
information provided by the government of the respective
possession.
Estimates. (2) PAYMENTS TO 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 esti-
mated 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
Plan. 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.
(3) INCLUSION OF ADMINISTRATIVE EXPENSES.—The Sec-
retary of the Treasury shall pay to each possession of the
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United States to which the Secretary makes a payment under
paragraph (1) or (2) an amount equal to the lesser of—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 143
(A) the increase (if any) of the administrative expenses
of such possession—
(i) in the case of a possession described in para-
graph (1), by reason of the amendments made by this
section, and
(ii) in the case of a possession described in para-
graph (2), by reason of carrying out the plan described
in such paragraph, or
(B) $500,000 ($10,000,000 in the case of Puerto Rico). Puerto Rico.
The amount described in subparagraph (A) shall be determined Determination.
by the Secretary of the Treasury based on information provided
by the government of the respective possession.
(4) COORDINATION WITH CREDIT ALLOWED AGAINST UNITED
STATES INCOME TAXES.—No credit shall be allowed against
United States income taxes under section 6428B of the Internal
Revenue Code of 1986 (as added by this section), nor shall
any credit or refund be made or allowed under subsection
(g) of such 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 (2).
(5) MIRROR CODE TAX SYSTEM.—For purposes of this sub- Definition.
section, the term ‘‘mirror code tax system’’ means, with respect Determination.
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 ref-
erence to the income tax laws of the United States as if such
possession were the United States.
(6) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this sub-
section shall be treated in the same manner as a refund due
from a credit provision referred to in subsection (b)(2) of such
section.
(c) ADMINISTRATIVE PROVISIONS.—
(1) DEFINITION OF DEFICIENCY.—Section 6211(b)(4)(A) of
the Internal Revenue Code of 1986 is amended by striking 26 USC 6211.
‘‘6428, and 6428A’’ and inserting ‘‘6428, 6428A, and 6428B’’.
(2) EXCEPTION FROM REDUCTION OR OFFSET.—Any refund 26 USC 6428B
payable by reason of section 6428B(g) of the Internal Revenue note.
Code of 1986 (as added by this section), or any such refund
payable by reason of subsection (b) of this section, shall not
be—
(A) subject to reduction or offset pursuant to subsection
(c), (d), (e), or (f) of section 6402 of the Internal Revenue
Code of 1986 or any similar authority permitting offset,
or
(B) reduced or offset by other assessed Federal taxes
that would otherwise be subject to levy or collection.
(3) CONFORMING AMENDMENTS.—
(A) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ‘‘6428B,’’ after
‘‘6428A,’’.
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(B) The table of sections for subchapter B of chapter
65 of the Internal Revenue Code of 1986 is amended by 26 USC 6411
prec.
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135 STAT. 144 PUBLIC LAW 117–2—MAR. 11, 2021
inserting after the item relating to section 6428A the fol-
lowing new item:
‘‘Sec. 6428B. 2021 recovery rebates to individuals.’’.
(d) APPROPRIATIONS.—Immediately upon the enactment of this
Act, in addition to amounts otherwise available, there are appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated:
(1) $1,464,500,000 to remain available until September 30,
2023 for necessary expenses for the Internal Revenue Service
for the administration of the advance payments, the provision
of taxpayer assistance, and the furtherance of integrated, mod-
ernized, and secure Internal Revenue Service systems, of which
up to $20,000,000 is available for premium pay for services
related to the development of information technology as deter-
mined by the Commissioner of the Internal Revenue occurring
between January 1, 2020 and December 31, 2022, and all
of which shall supplement and not supplant any other appro-
priations that may be available for this purpose.
(2) $7,000,000 to remain available until September 30,
2022, for necessary expenses for the Bureau of the Fiscal
Service to carry out this section (and the amendments made
by this section), which shall supplement and not supplant any
other appropriations that may be available for this purpose,
and
(3) $8,000,000 to remain available until September 30,
2023, for the Treasury Inspector General for Tax Administra-
tion for the purposes of overseeing activities related to the
administration of this section (and the amendments made by
this section), which shall supplement and not supplant any
other appropriations that may be available for this purpose.
PART 2—CHILD TAX CREDIT
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.
(a) IN GENERAL.—Section 24 of the Internal Revenue Code
26 USC 24. of 1986 is amended by adding at the end the following new sub-
section:
‘‘(i) SPECIAL RULES FOR 2021.—In the case of any taxable year
beginning after December 31, 2020, and before January 1, 2022—
Puerto Rico. ‘‘(1) REFUNDABLE CREDIT.—If the taxpayer (in the case
of a joint return, either spouse) has a principal place of abode
in the United States (determined as provided in section 32)
for more than one-half of the taxable year or is a bona fide
resident of Puerto Rico (within the meaning of section 937(a))
for such taxable year—
‘‘(A) subsection (d) shall not apply, and
‘‘(B) so much of the credit determined under subsection
(a) (after application of subparagraph (A)) as does not
exceed the amount of such credit which would be so deter-
mined without regard to subsection (h)(4) shall be allowed
under subpart C (and not allowed under this subpart).
‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT AS QUALIFYING
CHILDREN.—This section shall be applied—
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‘‘(A) by substituting ‘age 18’ for ‘age 17’ in subsection
(c)(1), and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 145
‘‘(B) by substituting ‘described in subsection (c) (deter-
mined after the application of subsection (i)(2)(A))’ for
‘described in subsection (c)’ in subsection (h)(4)(A).
‘‘(3) CREDIT AMOUNT.—Subsection (h)(2) shall not apply
and subsection (a) shall be applied by substituting ‘$3,000
($3,600 in the case of a qualifying child who has not attained
age 6 as of the close of the calendar year in which the taxable
year of the taxpayer begins)’ for ‘$1,000’.
‘‘(4) REDUCTION OF INCREASED CREDIT AMOUNT BASED ON
MODIFIED ADJUSTED GROSS INCOME.—
‘‘(A) IN GENERAL.—The amount of the credit allowable
under subsection (a) (determined without regard to sub-
section (b)) shall be reduced by $50 for each $1,000 (or
fraction thereof) by which the taxpayer’s modified adjusted
gross income (as defined in subsection (b)) exceeds the
applicable threshold amount.
‘‘(B) APPLICABLE THRESHOLD AMOUNT.—For purposes Definition.
of this paragraph, the term ‘applicable threshold amount’
means—
‘‘(i) $150,000, in the case of a joint return or sur-
viving spouse (as defined in section 2(a)) ,
‘‘(ii) $112,500, in the case of a head of household
(as defined in section 2(b)), and
‘‘(iii) $75,000, in any other case.
‘‘(C) LIMITATION ON REDUCTION.— Definitions.
‘‘(i) IN GENERAL.—The amount of the reduction Determinations.
under subparagraph (A) shall not exceed the lesser
of—
‘‘(I) the applicable credit increase amount, or
‘‘(II) 5 percent of the applicable phaseout
threshold range.
‘‘(ii) APPLICABLE CREDIT INCREASE AMOUNT.—For
purposes of this subparagraph, the term ‘applicable
credit increase amount’ means the excess (if any) of—
‘‘(I) the amount of the credit allowable under
this section for the taxable year determined with-
out regard to this paragraph and subsection (b),
over
‘‘(II) the amount of such credit as so deter-
mined and without regard to paragraph (3).
‘‘(iii) APPLICABLE PHASEOUT THRESHOLD RANGE.—
For purposes of this subparagraph, the term ‘applicable
phaseout threshold range’ means the excess of—
‘‘(I) the threshold amount applicable to the
taxpayer under subsection (b) (determined after
the application of subsection (h)(3)), over
‘‘(II) the applicable threshold amount
applicable to the taxpayer under this paragraph.
‘‘(D) COORDINATION WITH LIMITATION ON OVERALL
CREDIT.—Subsection (b) shall be applied by substituting Applicability.
‘the credit allowable under subsection (a) (determined after Determination.
the application of subsection (i)(4)(A)’ for ‘the credit allow-
able under subsection (a)’.’’.
(b) ADVANCE PAYMENT OF CREDIT.—
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(1) IN GENERAL.—Chapter 77 of such Code is amended
by inserting after section 7527 the following new section:
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135 STAT. 146 PUBLIC LAW 117–2—MAR. 11, 2021
26 USC 7527A. ‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.
Determination. ‘‘(a) IN GENERAL.—The Secretary shall establish a program
for making periodic payments to taxpayers which, in the aggregate
during any calendar year, equal the annual advance amount deter-
mined with respect to such taxpayer for such calendar year. Except
as provided in subsection (b)(3)(B), the periodic payments made
to any taxpayer for any calendar year shall be in equal amounts.
‘‘(b) ANNUAL ADVANCE AMOUNT.—For purposes of this section—
Definition. ‘‘(1) IN GENERAL.—Except as otherwise provided in this
Estimate. subsection, the term ‘annual advance amount’ means, with
Determinations. respect to any taxpayer for any calendar year, the amount
(if any) which is estimated by the Secretary as being equal
to 50 percent of the amount which would be treated as allowed
under subpart C of part IV of subchapter A of chapter 1
by reason of section 24(i)(1) for the taxpayer’s taxable year
beginning in such calendar year if—
‘‘(A) the status of the taxpayer as a taxpayer described
in section 24(i)(1) is determined with respect to the ref-
erence taxable year,
‘‘(B) the taxpayer’s modified adjusted gross income for
such taxable year is equal to the taxpayer’s modified
adjusted gross income for the reference taxable year,
‘‘(C) the only children of such taxpayer for such taxable
year are qualifying children properly claimed on the tax-
payer’s return of tax for the reference taxable year, and
‘‘(D) the ages of such children (and the status of such
children as qualifying children) are determined for such
taxable year by taking into account the passage of time
since the reference taxable year.
Definition. ‘‘(2) REFERENCE TAXABLE YEAR.—Except as provided in
paragraph (3)(A), the term ‘reference taxable year’ means, with
respect to any taxpayer for any calendar year, the taxpayer’s
taxable year beginning in the preceding calendar year or, in
the case of taxpayer who did not file a return of tax for such
taxable year, the taxpayer’s taxable year beginning in the
second preceding calendar year.
‘‘(3) MODIFICATIONS DURING CALENDAR YEAR.—
‘‘(A) IN GENERAL.—The Secretary may modify, during
any calendar year, the annual advance amount with respect
to any taxpayer for such calendar year to take into
account—
‘‘(i) a return of tax filed by such taxpayer during
such calendar year (and the taxable year to which
such return relates may be taken into account as the
reference taxable year), and
‘‘(ii) any other information provided by the tax-
payer to the Secretary which allows the Secretary to
determine payments under subsection (a) which, in
the aggregate during any taxable year of the taxpayer,
more closely total the Secretary’s estimate of the
amount treated as allowed under subpart C of part
IV of subchapter A of chapter 1 by reason of section
24(i)(1) for such taxable year of such taxpayer.
‘‘(B) ADJUSTMENT TO REFLECT EXCESS OR DEFICIT IN
PRIOR PAYMENTS.—In the case of any modification of the
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annual advance amount under subparagraph (A), the Sec-
retary may adjust the amount of any periodic payment
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 147
made after the date of such modification to properly take
into account the amount by which any periodic payment
made before such date was greater than or less than the
amount that such payment would have been on the basis
of the annual advance amount as so modified.
‘‘(4) DETERMINATION OF STATUS.—If information contained
in the taxpayer’s return of tax for the reference taxable year
does not establish the status of the taxpayer as being described
in section 24(i)(1), the Secretary shall, for purposes of paragraph
(1)(A), determine such status based on information known to
the Secretary.
‘‘(5) TREATMENT OF CERTAIN DEATHS.—A child shall not Determination.
be taken into account in determining the annual advance
amount under paragraph (1) if the death of such child is known
to the Secretary as of the beginning of the calendar year for
which the estimate under such paragraph is made.
‘‘(c) ON-LINE INFORMATION PORTAL.—The Secretary shall estab-
lish an on-line portal which allows taxpayers to—
‘‘(1) elect not to receive payments under this section, and
‘‘(2) provide information to the Secretary which would be
relevant to a modification under subsection (b)(3)(B) of the
annual advance amount, including information regarding—
‘‘(A) a change in the number of the taxpayer’s quali-
fying children, including by reason of the birth of a child,
‘‘(B) a change in the taxpayer’s marital status,
‘‘(C) a significant change in the taxpayer’s income,
and
‘‘(D) any other factor which the Secretary may provide.
‘‘(d) NOTICE OF PAYMENTS.—Not later than January 31 of the Deadlines.
calendar year following any calendar year during which the Sec-
retary makes one or more payments to any taxpayer under this
section, the Secretary shall provide such taxpayer with a written
notice which includes the taxpayer’s taxpayer identity (as defined
in section 6103(b)(6)), the aggregate amount of such payments made
to such taxpayer during such calendar year, and such other informa-
tion as the Secretary determines appropriate.
‘‘(e) ADMINISTRATIVE PROVISIONS.—
‘‘(1) APPLICATION OF ELECTRONIC FUNDS PAYMENT REQUIRE-
MENT.—The payments made by the Secretary under subsection
(a) shall be made by electronic funds transfer to the same
extent and in the same manner as if such payments were
Federal payments not made under this title.
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules similar to the
rules of subparagraphs (B) and (C) of section 6428A(f)(3) shall
apply for purposes of this section.
‘‘(3) EXCEPTION FROM REDUCTION OR OFFSET.—Any payment
made to any individual under this section shall not be—
‘‘(A) subject to reduction or offset pursuant to sub-
section (c), (d), (e), or (f) of section 6402 or any similar
authority permitting offset, or
‘‘(B) reduced or offset by other assessed Federal taxes
that would otherwise be subject to levy or collection.
‘‘(4) APPLICATION OF ADVANCE PAYMENTS IN THE POSSES-
SIONS OF THE UNITED STATES.—
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‘‘(A) IN GENERAL.—The advance payment amount Determination.
determined under this section shall be determined—
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135 STAT. 148 PUBLIC LAW 117–2—MAR. 11, 2021
Puerto Rico. ‘‘(i) by applying section 24(i)(1) without regard to
the phrase ‘or is a bona fide resident of Puerto Rico
(within the meaning of section 937(a))’, and
‘‘(ii) without regard to section 24(k)(3)(C)(ii)(I).
‘‘(B) MIRROR CODE POSSESSIONS.—In the case of any
possession of the United States with a mirror code tax
system (as defined in section 24(k)), this section shall not
be treated as part of the income tax laws of the United
States for purposes of determining the income tax law
of such possession unless such possession elects to have
this section be so treated.
‘‘(C) ADMINISTRATIVE EXPENSES OF ADVANCE PAY-
MENTS.—
Plan. ‘‘(i) MIRROR CODE POSSESSIONS.—In the case of
any possession described in subparagraph (B) which
makes the election described in such subparagraph,
the amount otherwise paid by the Secretary to such
possession under section 24(k)(1)(A) with respect to
taxable years beginning in 2021 shall be increased
by $300,000 if such possession has a plan, which has
been approved by the Secretary, for making advance
payments consistent with such election.
‘‘(ii) AMERICAN SAMOA.—The amount otherwise
paid by the Secretary to American Samoa under
subparagraph (A) of section 24(k)(3) with respect to
taxable years beginning in 2021 shall be increased
by $300,000 if the plan described in subparagraph
(B) of such section includes a program, which has
been approved by the Secretary, for making advance
payments under rules similar to the rules of this sec-
tion.
‘‘(iii) TIMING OF PAYMENT.—The Secretary may pay,
upon the request of the possession of the United States
to which the payment is to be made, the amount of
the increase determined under clause (i) or (ii) imme-
diately upon approval of the plan referred to in such
clause, respectively.
Time periods. ‘‘(f) APPLICATION.—No payments shall be made under the pro-
gram established under subsection (a) with respect to—
‘‘(1) any period before July 1, 2021, or
‘‘(2) any period after December 31, 2021.
Determination. ‘‘(g) REGULATIONS.—The Secretary shall issue such regulations
or other guidance as the Secretary determines necessary or appro-
priate to carry out the purposes of this section and subsections
(i)(1) and (j) of section 24, including regulations or other guidance
which provides for the application of such provisions where the
filing status of the taxpayer for a taxable year is different from
the status used for determining the annual advance amount.’’.
(2) RECONCILIATION OF CREDIT AND ADVANCE CREDIT.—Sec-
tion 24 of such Code, as amended by the preceding provision
26 USC 24. of this Act, is amended by adding at the end the following
new subsection:
‘‘(j) RECONCILIATION OF CREDIT AND ADVANCE CREDIT.—
‘‘(1) IN GENERAL.—The amount of the credit allowed under
this section to any taxpayer for any taxable year shall be
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reduced (but not below zero) by the aggregate amount of pay-
ments made under section 7527A to such taxpayer during such
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 149
taxable year. 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) EXCESS ADVANCE PAYMENTS.—
‘‘(A) IN GENERAL.—If the aggregate amount of pay-
ments under section 7527A to the taxpayer during the
taxable year exceeds the amount of the credit allowed
under this section to such taxpayer for such taxable year
(determined without regard to paragraph (1)), the tax
imposed by this chapter for such taxable year shall be
increased by the amount of such excess. Any failure to
so increase the tax shall be treated as arising out of a
mathematical or clerical error and assessed according to
section 6213(b)(1).
‘‘(B) SAFE HARBOR BASED ON MODIFIED ADJUSTED GROSS Definitions.
INCOME.—
‘‘(i) IN GENERAL.—In the case of a taxpayer whose
modified adjusted gross income (as defined in sub-
section (b)) for the taxable year does not exceed 200
percent of the applicable income threshold, the amount
of the increase determined under subparagraph (A)
with respect to such taxpayer for such taxable year
shall be reduced (but not below zero) by the safe harbor
amount.
‘‘(ii) PHASE OUT OF SAFE HARBOR AMOUNT.—In the
case of a taxpayer whose modified adjusted gross
income (as defined in subsection (b)) for the taxable
year exceeds the applicable income threshold, the safe
harbor amount otherwise in effect under clause (i)
shall be reduced by the amount which bears the same
ratio to such amount as such excess bears to the
applicable income threshold.
‘‘(iii) APPLICABLE INCOME THRESHOLD.—For pur-
poses of this subparagraph, the term ‘applicable income
threshold’ means—
‘‘(I) $60,000 in the case of a joint return or
surviving spouse (as defined in section 2(a)),
‘‘(II) $50,000 in the case of a head of household,
and
‘‘(III) $40,000 in any other case.
‘‘(iv) SAFE HARBOR AMOUNT.—For purposes of this
subparagraph, the term ‘safe harbor amount’ means,
with respect to any taxable year, the product of—
‘‘(I) $2,000, multiplied by
‘‘(II) the excess (if any) of the number of quali- Determinations.
fied children taken into account in determining
the annual advance amount with respect to the
taxpayer under section 7527A with respect to
months beginning in such taxable year, over the
number of qualified children taken into account
in determining the credit allowed under this sec-
tion for such taxable year.’’.
(3) COORDINATION WITH WAGE WITHHOLDING.—Section
3402(f)(1)(C) of such Code is amended by striking ‘‘section 24(a)’’ 26 USC 3402.
and inserting ‘‘section 24 (determined after application of sub-
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section (j) thereof)’’.
(4) CONFORMING AMENDMENTS.—
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135 STAT. 150 PUBLIC LAW 117–2—MAR. 11, 2021
26 USC 26. (A) Section 26(b)(2) of such Code is amended by striking
‘‘and’’ at the end of subparagraph (X), by striking the
period at the end of subparagraph (Y) and inserting ‘‘,
and’’, and by adding at the end the following new subpara-
graph:
‘‘(Z) section 24(j)(2) (relating to excess advance pay-
ments).’’.
(B) Section 6211(b)(4)(A) of such Code, as amended
by the preceding provisions of this subtitle, is amended—
(i) by striking ‘‘24(d)’’ and inserting ‘‘24 by reason
of subsections (d) and (i)(1) thereof’’, and
(ii) by striking ‘‘and 6428B’’ and inserting ‘‘6428B,
and 7527A’’.
(C) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended—
(i) by inserting ‘‘24,’’ before ‘‘25A’’, and
(ii) by striking ‘‘ or 6431’’ and inserting ‘‘6431,
or 7527A’’.
(D) The table of sections for chapter 77 of the Internal
26 USC 7501 Revenue Code of 1986 is amended by inserting after the
prec. item relating to section 7527 the following new item:
‘‘Sec. 7527A. Advance payment of child tax credit.’’.
(5) APPROPRIATIONS TO CARRY OUT ADVANCE PAYMENTS.—
Immediately upon the enactment of this Act, in addition to
amounts otherwise available, there are appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated:
(A) $397,200,000 to remain available until September
30, 2022, for necessary expenses for the Internal Revenue
Service to carry out this section (and the amendments
made by this section), which shall supplement and not
supplant any other appropriations that may be available
for this purpose, and
(B) $16,200,000 to remain available until September
30, 2022, for necessary expenses for the Bureau of the
Fiscal Service to carry out this section (and the amend-
ments made by this section), which shall supplement and
not supplant any other appropriations that may be avail-
able for this purpose.
(c) EFFECTIVE DATE.—
26 USC 24 note. (1) IN GENERAL.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2020.
26 USC 7527A (2) ESTABLISHMENT OF ADVANCE PAYMENT PROGRAM.—The
note. Secretary of the Treasury (or the Secretary’s designee) shall
establish the program described in section 7527A of the Internal
Revenue Code of 1986 as soon as practicable after the date
of the enactment of this Act, except that the Secretary shall
ensure that the timing of the establishment of such program
does not interfere with carrying out section 6428B(g) as rapidly
as possible.
SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.
(a) IN GENERAL.—Section 24 of the Internal Revenue Code
26 USC 24. of 1986, as amended by the preceding provisions of this Act, is
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amended by adding at the end the following new subsection:
‘‘(k) APPLICATION OF CREDIT IN POSSESSIONS.—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 151
‘‘(1) MIRROR CODE POSSESSIONS.—
‘‘(A) IN GENERAL.—The Secretary shall pay to each
possession of the United States with a mirror code tax
system amounts equal to the loss (if any) to that possession
by reason of the application of this section (determined
without regard to this subsection) with respect to taxable
years beginning after 2020. Such amounts shall be deter-
mined by the Secretary based on information provided by
the government of the respective possession.
‘‘(B) COORDINATION WITH CREDIT ALLOWED AGAINST
UNITED STATES INCOME TAXES.—No credit shall be allowed
under this section for any taxable year to any individual
to whom a credit is allowable against taxes imposed by
a possession of the United States with a mirror code tax
system by reason of the application of this section in such
possession for such taxable year.
‘‘(C) MIRROR CODE TAX SYSTEM.—For purposes of this Definition.
paragraph, 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.
‘‘(2) PUERTO RICO.—
‘‘(A) APPLICATION TO TAXABLE YEARS IN 2021.—
‘‘(i) For application of refundable credit to residents
of Puerto Rico, see subsection (i)(1).
‘‘(ii) For nonapplication of advance payment to resi-
dents of Puerto Rico, see section 7527A(e)(4)(A).
‘‘(B) APPLICATION TO TAXABLE YEARS AFTER 2021.—In
the case of any bona fide resident of Puerto Rico (within
the meaning of section 937(a)) for any taxable year begin-
ning after December 31, 2021—
‘‘(i) the credit determined under this section shall
be allowable to such resident, and
‘‘(ii) subsection (d)(1)(B)(ii) shall be applied without
regard to the phrase ‘in the case of a taxpayer with
3 or more qualifying children’.
‘‘(3) AMERICAN SAMOA.—
‘‘(A) IN GENERAL.—The Secretary shall pay to American Estimates.
Samoa amounts estimated by the Secretary as being equal
to the aggregate benefits that would have been provided
to residents of American Samoa by reason of the application
of this section for taxable years beginning after 2020 if
the provisions of this section had been in effect in American
Samoa (applied as if American Samoa were the United
States and without regard to the application of this section
to bona fide residents of Puerto Rico under subsection
(i)(1)).
‘‘(B) DISTRIBUTION REQUIREMENT.—Subparagraph (A) Plan.
shall not apply unless American Samoa has a plan, which
has been approved by the Secretary, under which American
Samoa will promptly distribute such payments to its resi-
dents.
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‘‘(C) COORDINATION WITH CREDIT ALLOWED AGAINST
UNITED STATES INCOME TAXES.—
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135 STAT. 152 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(i) IN GENERAL.—In the case of a taxable year
with respect to which a plan is approved under
subparagraph (B), this section (other than this sub-
section) shall not apply to any individual eligible for
a distribution under such plan.
Effective dates. ‘‘(ii) APPLICATION OF SECTION IN EVENT OF ABSENCE
OF APPROVED PLAN.—In the case of a taxable year
with respect to which a plan is not approved under
subparagraph (B)—
‘‘(I) if such taxable year begins in 2021, sub-
section (i)(1) shall be applied by substituting ‘bona
fide resident of Puerto Rico or American Samoa’
for ‘bona fide resident of Puerto Rico’, and
‘‘(II) if such taxable year begins after
December 31, 2021, rules similar to the rules of
paragraph (2)(B) shall apply with respect to bona
fide residents of American Samoa (within the
meaning of section 937(a)).
‘‘(4) 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 subsection (b)(2)
of such section.’’.
26 USC 24 note. (b) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2020.
PART 3—EARNED INCOME TAX CREDIT
SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR
INDIVIDUALS WITH NO QUALIFYING CHILDREN.
(a) SPECIAL RULES FOR 2021.—Section 32 of the Internal Rev-
26 USC 32. enue Code of 1986 is amended by adding at the end the following
new subsection:
‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT QUALIFYING
CHILDREN.—In the case of any taxable year beginning after
December 31, 2020, and before January 1, 2022—
Definitions. ‘‘(1) DECREASE IN MINIMUM AGE FOR CREDIT.—
Applicability. ‘‘(A) IN GENERAL.—Subsection (c)(1)(A)(ii)(II) shall be
applied by substituting ‘the applicable minimum age’ for
‘age 25’.
‘‘(B) APPLICABLE MINIMUM AGE.—For purposes of this
paragraph, the term ‘applicable minimum age’ means—
‘‘(i) except as otherwise provided in this subpara-
graph, age 19,
‘‘(ii) in the case of a specified student (other than
a qualified former foster youth or a qualified homeless
youth), age 24, and
‘‘(iii) in the case of a qualified former foster youth
or a qualified homeless youth, age 18.
‘‘(C) SPECIFIED STUDENT.—For purposes of this para-
graph, the term ‘specified student’ means, with respect
to any taxable year, an individual who is an eligible student
(as defined in section 25A(b)(3)) during at least 5 calendar
months during the taxable year.
‘‘(D) QUALIFIED FORMER FOSTER YOUTH.—For purposes
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of this paragraph, the term ‘qualified former foster youth’
means an individual who—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 153
‘‘(i) on or after the date that such individual Effective date.
attained age 14, was in foster care provided under
the supervision or administration of an entity admin-
istering (or eligible to administer) a plan under part
B or part E of title IV of the Social Security Act
(without regard to whether Federal assistance was pro-
vided with respect to such child under such part E),
and
‘‘(ii) provides (in such manner as the Secretary
may provide) consent for entities which administer
a plan under part B or part E of title IV of the Social
Security Act to disclose to the Secretary information
related to the status of such individual as a qualified
former foster youth.
‘‘(E) QUALIFIED HOMELESS YOUTH.—For purposes of this Certification.
paragraph, the term ‘qualified homeless youth’ means, with
respect to any taxable year, an individual who certifies,
in a manner as provided by the Secretary, that such indi-
vidual is either an unaccompanied youth who is a homeless
child or youth, or is unaccompanied, at risk of homeless-
ness, and self-supporting.
‘‘(2) ELIMINATION OF MAXIMUM AGE FOR CREDIT.—Sub-
section (c)(1)(A)(ii)(II) shall be applied without regard to the
phrase ‘but not attained age 65’.
‘‘(3) INCREASE IN CREDIT AND PHASEOUT PERCENTAGES.—
The table contained in subsection (b)(1) shall be applied by
substituting ‘15.3’ for ‘7.65’ each place it appears therein.
‘‘(4) INCREASE IN EARNED INCOME AND PHASEOUT
AMOUNTS.—
‘‘(A) IN GENERAL.—The table contained in subsection
(b)(2)(A) shall be applied—
‘‘(i) by substituting ‘$9,820’ for ‘$4,220’, and
‘‘(ii) by substituting ‘$11,610’ for ‘$5,280’.
‘‘(B) COORDINATION WITH INFLATION ADJUSTMENT.—
Subsection (j) shall not apply to any dollar amount specified
in this paragraph.’’.
(b) INFORMATION RETURN MATCHING.—As soon as practicable, Procedures.
the Secretary of the Treasury (or the Secretary’s delegate) shall 26 USC 32 note.
develop and implement procedures to use information returns under
section 6050S (relating to returns relating to higher education tui-
tion and related expenses) to check the status of individuals as
specified students for purposes of section 32(n)(1)(B)(ii) of the
Internal Revenue Code of 1986 (as added by this section).
(c) EFFECTIVE DATE.—The amendment made by this section 26 USC 32 note.
shall apply to taxable years beginning after December 31, 2020.
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME
CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL
TO MEET CERTAIN IDENTIFICATION REQUIREMENTS.
(a) IN GENERAL.—Section 32(c)(1) of the Internal Revenue Code
of 1986 is amended by striking subparagraph (F). 26 USC 32.
(b) EFFECTIVE DATE.—The amendment made by this section 26 USC 32 note.
shall apply to taxable years beginning after December 31, 2020.
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED
SPOUSES.
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(a) IN GENERAL.—Section 32(d) of the Internal Revenue Code
of 1986 is amended— 26 USC 32.
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135 STAT. 154 PUBLIC LAW 117–2—MAR. 11, 2021
(1) by striking ‘‘MARRIED INDIVIDUALS.—In the case of’’
and inserting the following: ‘‘MARRIED INDIVIDUALS.—
‘‘(1) IN GENERAL.—In the case of’’, and
(2) by adding at the end the following new paragraph:
‘‘(2) DETERMINATION OF MARITAL STATUS.—For purposes of
this section—
‘‘(A) IN GENERAL.—Except as provided in subparagraph
(B), marital status shall be determined under section
7703(a).
Time periods. ‘‘(B) SPECIAL RULE FOR SEPARATED SPOUSE.—An indi-
vidual shall not be treated as married if such individual—
‘‘(i) is married (as determined under section
7703(a)) and does not file a joint return for the taxable
year,
‘‘(ii) resides with a qualifying child of the individual
for more than one-half of such taxable year, and
‘‘(iii)(I) during the last 6 months of such taxable
year, does not have the same principal place of abode
as the individual’s spouse, or
‘‘(II) has a decree, instrument, or agreement (other
than a decree of divorce) described in section
121(d)(3)(C) with respect to the individual’s spouse and
is not a member of the same household with the
individual’s spouse by the end of the taxable year.’’.
(b) CONFORMING AMENDMENTS.—
26 USC 32. (1) Section 32(c)(1)(A) of such Code is amended by striking
the last sentence.
(2) Section 32(c)(1)(E)(ii) of such Code is amended by
striking ‘‘(within the meaning of section 7703)’’.
(3) Section 32(d)(1) of such Code, as amended by subsection
(a), is amended by striking ‘‘(within the meaning of section
7703)’’.
26 USC 32 note. (c) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2020.
SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME
TEST.
(a) IN GENERAL.—Section 32(i) of the Internal Revenue Code
26 USC 32. of 1986 is amended by striking ‘‘$2,200’’ and inserting ‘‘$10,000’’.
(b) INFLATION ADJUSTMENT.—Section 32(j)(1) of such Code is
amended—
(1) in the matter preceding subparagraph (A), by inserting
‘‘(2021 in the case of the dollar amount in subsection (i)(1))’’
after ‘‘2015’’,
(2) in subparagraph (B)(i)—
(A) by striking ‘‘subsections (b)(2)(A) and (i)(1)’’ and
inserting ‘‘subsection (b)(2)(A)’’, and
(B) by striking ‘‘and’’ at the end,
(3) by striking the period at the end of subparagraph (B)(ii)
and inserting ‘‘, and’’, and
(4) by inserting after subparagraph (B)(ii) the following
new clause:
‘‘(iii) in the case of the $10,000 amount in sub-
section (i)(1), ‘calendar year 2020’ for ‘calendar year
2016’.’’.
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26 USC 32 note. (c) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2020.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 155
SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSES-
SIONS OF THE UNITED STATES.
(a) IN GENERAL.—Chapter 77 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new section:
‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSES- 26 USC 7530.
SIONS OF THE UNITED STATES.
‘‘(a) PUERTO RICO.—
‘‘(1) IN GENERAL.—With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to Puerto
Rico equal to—
‘‘(A) the specified matching amount for such calendar
year, plus
‘‘(B) in the case of calendar years 2021 through 2025,
the lesser of—
‘‘(i) the expenditures made by Puerto Rico during
such calendar year for education efforts with respect
to individual taxpayers and tax return preparers
relating to the earned income tax credit, or
‘‘(ii) $1,000,000.
‘‘(2) REQUIREMENT TO REFORM EARNED INCOME TAX
CREDIT.—The Secretary shall not make any payments under
paragraph (1) with respect to any calendar year unless Puerto
Rico has in effect an earned income tax credit for taxable
years beginning in or with such calendar year which (relative
to the earned income tax credit which was in effect for taxable
years beginning in or with calendar year 2019) increases the
percentage of earned income which is allowed as a credit for
each group of individuals with respect to which such percentage
is separately stated or determined in a manner designed to
substantially increase workforce participation.
‘‘(3) SPECIFIED MATCHING AMOUNT.—For purposes of this Definitions.
subsection—
‘‘(A) IN GENERAL.—The term ‘specified matching
amount’ means, with respect to any calendar year, the
lesser of—
‘‘(i) the excess (if any) of—
‘‘(I) the cost to Puerto Rico of the earned
income tax credit for taxable years beginning in
or with such calendar year, over
‘‘(II) the base amount for such calendar year,
or
‘‘(ii) the product of 3, multiplied by the base
amount for such calendar year.
‘‘(B) BASE AMOUNT.—
‘‘(i) BASE AMOUNT FOR 2021.—In the case of cal-
endar year 2021, the term ‘base amount’ means the
greater of—
‘‘(I) the cost to Puerto Rico of the earned
income tax credit for taxable years beginning in
or with calendar year 2019 (rounded to the nearest
multiple of $1,000,000), or
‘‘(II) $200,000,000.
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‘‘(ii) INFLATION ADJUSTMENT.—In the case of any Determination.
calendar year after 2021, the term ‘base amount’ means
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135 STAT. 156 PUBLIC LAW 117–2—MAR. 11, 2021
the dollar amount determined under clause (i)
increased by an amount equal to—
‘‘(I) such dollar amount, multiplied by—
‘‘(II) the cost-of-living adjustment determined
under section 1(f)(3) for such calendar year, deter-
mined by substituting ‘calendar year 2020’ for ‘cal-
endar year 2016’ in subparagraph (A)(ii) thereof.
Any amount determined under this clause shall be
rounded to the nearest multiple of $1,000,000.
‘‘(4) RULES RELATED TO PAYMENTS.—
‘‘(A) TIMING OF PAYMENTS.—The Secretary shall make
payments under paragraph (1) for any calendar year—
Determination. ‘‘(i) after receipt of such information as the Sec-
retary may require to determine such payments, and
‘‘(ii) except as provided in clause (i), within a
reasonable period of time before the due date for indi-
vidual income tax returns (as determined under the
laws of Puerto Rico) for taxable years which began
on the first day of such calendar year.
Requirements. ‘‘(B) INFORMATION.—The Secretary may require the
reporting of such information as the Secretary may require
to carry out this subsection.
‘‘(C) DETERMINATION OF COST OF EARNED INCOME TAX
CREDIT.—For purposes of this subsection, the cost to Puerto
Rico of the earned income tax credit shall be determined
by the Secretary on the basis of the laws of Puerto Rico
and shall include reductions in revenues received by Puerto
Rico by reason of such credit and refunds attributable
to such credit, but shall not include any administrative
costs with respect to such credit.
‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYSTEMS.—
Time periods. ‘‘(1) IN GENERAL.—With respect to calendar year 2021 and
Territories. each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to the
Virgin Islands, Guam, and the Commonwealth of the Northern
Mariana Islands equal to—
‘‘(A) the cost to such possession of the earned income
tax credit for taxable years beginning in or with such
calendar year, plus
‘‘(B) in the case of calendar years 2021 through 2025,
the lesser of—
‘‘(i) the expenditures made by such possession
during such calendar year for education efforts with
respect to individual taxpayers and tax return pre-
parers relating to such earned income tax credit, or
‘‘(ii) $50,000.
‘‘(2) APPLICATION OF CERTAIN RULES.—Rules similar to the
rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
shall apply for purposes of this subsection.
‘‘(c) AMERICAN SAMOA.—
‘‘(1) IN GENERAL.—With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to Amer-
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ican Samoa equal to—
‘‘(A) the lesser of—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 157
‘‘(i) the cost to American Samoa of the earned
income tax credit for taxable years beginning in or
with such calendar year, or
‘‘(ii) $16,000,000, plus
‘‘(B) in the case of calendar years 2021 through 2025,
the lesser of—
‘‘(i) the expenditures made by American Samoa
during such calendar year for education efforts with
respect to individual taxpayers and tax return pre-
parers relating to such earned income tax credit, or
‘‘(ii) $50,000.
‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN AN EARNED
INCOME TAX CREDIT.—The Secretary shall not make any pay-
ments under paragraph (1) with respect to any calendar year
unless American Samoa has in effect an earned income tax
credit for taxable years beginning in or with such calendar
year which allows a refundable tax credit to individuals on
the basis of the taxpayer’s earned income which is designed
to substantially increase workforce participation.
‘‘(3) INFLATION ADJUSTMENT.—In the case of any calendar Determinations.
year after 2021, the $16,000,000 amount in paragraph (1)(A)(ii)
shall be increased by an amount equal to—
‘‘(A) such dollar amount, multiplied by—
‘‘(B) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by sub-
stituting ‘calendar year 2020’ for ‘calendar year 2016’ in
subparagraph (A)(ii) thereof.
Any increase determined under this clause shall be rounded
to the nearest multiple of $100,000.
‘‘(4) APPLICATION OF CERTAIN RULES.—Rules similar to the
rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
shall apply for purposes of this subsection.
‘‘(d) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this section
shall be treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of such section.’’.
(b) CLERICAL AMENDMENT.—The table of sections for chapter
77 of the Internal Revenue Code of 1986 is amended by adding 26 USC 7501
at the end the following new item: prec.
‘‘Sec. 7530. Application of earned income tax credit to possessions of the United
States.’’.
SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED 26 USC 32 note.
INCOME FOR PURPOSES OF EARNED INCOME TAX
CREDIT.
(a) IN GENERAL.—If the earned income of the taxpayer for Determination.
the taxpayer’s first taxable year beginning in 2021 is less than
the earned income of the taxpayer for the taxpayer’s first taxable
year beginning in 2019, the credit allowed under section 32 of
the Internal Revenue Code of 1986 may, at the election of the
taxpayer, be determined by substituting—
(1) such earned income for the taxpayer’s first taxable
year beginning in 2019, for
(2) such earned income for the taxpayer’s first taxable
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year beginning in 2021.
(b) EARNED INCOME.—
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135 STAT. 158 PUBLIC LAW 117–2—MAR. 11, 2021
Definition. (1) IN GENERAL.—For purposes of this section, the term
‘‘earned income’’ has the meaning given such term under section
32(c) of the Internal Revenue Code of 1986.
(2) APPLICATION TO JOINT RETURNS.—For purposes of sub-
section (a), in the case of a joint return, the earned income
of the taxpayer for the first taxable year beginning in 2019
shall be the sum of the earned income of each spouse for
such taxable year.
(c) SPECIAL RULES.—
(1) ERRORS TREATED AS MATHEMATICAL ERRORS.—For pur-
poses of section 6213 of the Internal Revenue Code of 1986,
an incorrect use on a return of earned income pursuant to
subsection (a) shall be treated as a mathematical or clerical
error.
Applicability. (2) NO EFFECT ON DETERMINATION OF GROSS INCOME, ETC.—
Except as otherwise provided in this subsection, the Internal
Revenue Code of 1986 shall be applied without regard to any
substitution under subsection (a).
(d) TREATMENT OF CERTAIN POSSESSIONS.—
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary of the Treasury shall pay to each posses-
sion 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 application of the provisions of this section (other than
this subsection) with respect to section 32 of the Internal Rev-
Determination. enue Code of 1986. Such amounts shall be determined by
the Secretary of the Treasury based on information provided
by the government of the respective possession.
Estimates. (2) PAYMENTS TO 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 esti-
mated 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 provisions
of this section (other than this subsection) with respect to
section 32 of the Internal Revenue Code of 1986 if a mirror
Plan. code tax system had been in effect in such possession. The
preceding sentence shall not apply unless the respective posses-
sion 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.
Definition. (3) MIRROR CODE TAX SYSTEM.—For purposes of this section,
Determination. 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 ref-
erence to the income tax laws of the United States as if such
possession were the United States.
(4) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this section
shall be treated in the same manner as a refund due from
a credit provision referred to in subsection (b)(2) of such section.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 159
PART 4—DEPENDENT CARE ASSISTANCE
SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND
DEPENDENT CARE TAX CREDIT.
(a) IN GENERAL.—Section 21 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new sub- 26 USC 21.
section:
‘‘(g) SPECIAL RULES FOR 2021.—In the case of any taxable Applicability.
year beginning after December 31, 2020, and before January 1,
2022—
‘‘(1) CREDIT MADE REFUNDABLE.—If the taxpayer (in the
case of a joint return, either spouse) has a principal place
of abode in the United States (determined as provided in section
32) for more than one-half of the taxable year, the credit allowed
under subsection (a) shall be treated as a credit allowed under
subpart C (and not allowed under this subpart).
‘‘(2) INCREASE IN DOLLAR LIMIT ON AMOUNT CREDITABLE.—
Subsection (c) shall be applied—
‘‘(A) by substituting ‘$8,000’ for ‘$3,000’ in paragraph
(1) thereof, and
‘‘(B) by substituting ‘$16,000’ for ‘$6,000’ in paragraph
(2) thereof.
‘‘(3) INCREASE IN APPLICABLE PERCENTAGE.—Subsection
(a)(2) shall be applied—
‘‘(A) by substituting ‘50 percent’ for ‘35 percent’, and
‘‘(B) by substituting ‘$125,000’ for ‘$15,000’.
‘‘(4) APPLICATION OF PHASEOUT TO HIGH INCOME INDIVID-
UALS.—
‘‘(A) IN GENERAL.—Subsection (a)(2) shall be applied
by substituting ‘the phaseout percentage’ for ‘20 percent’.
‘‘(B) PHASEOUT PERCENTAGE.—The term ‘phaseout Definition.
percentage’ means 20 percent reduced (but not below zero)
by 1 percentage point for each $2,000 (or fraction thereof)
by which the taxpayer’s adjusted gross income for the tax-
able year exceeds $400,000.’’.
(b) APPLICATION OF CREDIT IN POSSESSIONS.—Section 21 of
such Code, as amended by subsection (a), is amended by adding
at the end the following new subsection:
‘‘(h) APPLICATION OF CREDIT IN POSSESSIONS.—
‘‘(1) PAYMENT TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary shall pay to each possession of the United
States with a mirror code tax system amounts equal to the
loss (if any) to that possession by reason of the application
of this section (determined without regard to this subsection)
with respect to taxable years beginning in or with 2021. Such
amounts shall be determined by the Secretary based on
information provided by the government of the respective
possession.
‘‘(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary Estimates.
shall pay to each possession of the United States which does
not have a mirror code tax system amounts estimated by the
Secretary as being equal to the aggregate benefits that would
have been provided to residents of such possession by reason
of this section with respect to taxable years beginning in or
with 2021 if a mirror code tax system had been in effect
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in such possession. The preceding sentence shall not apply Plan.
unless the respective possession has a plan, which has been
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135 STAT. 160 PUBLIC LAW 117–2—MAR. 11, 2021
approved by the Secretary, under which such possession will
promptly distribute such payments to its residents.
‘‘(3) COORDINATION WITH CREDIT ALLOWED AGAINST UNITED
STATES INCOME TAXES.—In the case of any taxable year begin-
ning in or with 2021, no credit shall be allowed under this
section to any individual—
‘‘(A) to whom a credit is allowable against taxes
imposed by a possession with a mirror code tax system
by reason of this section, or
‘‘(B) who is eligible for a payment under a plan
described in paragraph (2).
Definition. ‘‘(4) MIRROR CODE TAX SYSTEM.—For purposes of this sub-
section, the term ‘mirror code tax system’ means, with respect
to any possession of the United States, the income tax system
of such possession if the income tax liability of the residents
of such possession under such system is determined by ref-
erence to the income tax laws of the United States as if such
possession were the United States.
‘‘(5) 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 subsection (b)(2)
of such section.’’.
(c) CONFORMING AMENDMENTS.—
(1) Section 6211(b)(4)(A) of such Code, as amended by the
26 USC 6211. preceding provisions of this Act, is amended by inserting ‘‘21
by reason of subsection (g) thereof,’’ before ‘‘24’’.
(2) Section 1324(b)(2) of title 31, United States Code (as
amended by the preceding provisions of this title), is amended
by inserting ‘‘21,’’ before ‘‘24’’.
26 USC 21 note. (d) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2020.
SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED
DEPENDENT CARE ASSISTANCE.
(a) IN GENERAL.—Section 129(a)(2) of the Internal Revenue
26 USC 129. Code of 1986 is amended by adding at the end the following new
subparagraph:
‘‘(D) SPECIAL RULE FOR 2021.—In the case of any taxable
year beginning after December 31, 2020, and before
January 1, 2022, subparagraph (A) shall be applied by
substituting ‘$10,500 (half such dollar amount’ for ‘$5,000
($2,500’.’’.
26 USC 129 note. (b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2020.
26 USC 129 note. (c) RETROACTIVE PLAN AMENDMENTS.—A plan that otherwise
satisfies all applicable requirements of sections 125 and 129 of
the Internal Revenue Code of 1986 (including any rules or regula-
tions thereunder) shall not fail to be treated as a cafeteria plan
or dependent care assistance program merely because such plan
is amended pursuant to a provision under this section and such
amendment is retroactive, if—
Deadline. (1) such amendment is adopted no later than the last
day of the plan year in which the amendment is effective,
and
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Time period. (2) the plan is operated consistent with the terms of such
amendment during the period beginning on the effective date
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 161
of the amendment and ending on the date the amendment
is adopted.
PART 5—CREDITS FOR PAID SICK AND FAMILY
LEAVE
SEC. 9641. PAYROLL CREDITS.
(a) IN GENERAL.—Chapter 21 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new sub- 26 USC 3131
chapter: prec.
‘‘Subchapter D—Credits
‘‘Sec. 3131. Credit for paid sick leave.
‘‘Sec. 3132. Payroll credit for paid family leave.
‘‘Sec. 3133. Special rule related to tax on employers.
‘‘SEC. 3131. CREDIT FOR PAID SICK LEAVE. 26 USC 3131.
‘‘(a) IN GENERAL.—In the case of an employer, there shall
be allowed as a credit against applicable employment taxes for
each calendar quarter an amount equal to 100 percent of the
qualified sick leave wages paid by such employer with respect
to such calendar quarter.
‘‘(b) LIMITATIONS AND REFUNDABILITY.—
‘‘(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified
sick leave wages taken into account under subsection (a), plus
any increases under subsection (e), with respect to any indi-
vidual shall not exceed $200 ($511 in the case of any day
any portion of which is paid sick time described in paragraph
(1), (2), or (3) of section 5102(a) of the Emergency Paid Sick
Leave Act, applied with the modification described in subsection
(c)(2)(A)(i)) for any day (or portion thereof) for which the indi-
vidual is paid qualified sick leave wages.
‘‘(2) OVERALL LIMITATION ON NUMBER OF DAYS TAKEN INTO
ACCOUNT.—The aggregate number of days taken into account
under paragraph (1) for any calendar quarter shall not exceed
the excess (if any) of—
‘‘(A) 10, over
‘‘(B) the aggregate number of days so taken into
account during preceding calendar quarters in such cal-
endar year (other than the first quarter of calendar year
2021).
‘‘(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the applicable employment taxes for
such calendar quarter on the wages paid with respect to the
employment of all employees of the employer.
‘‘(4) REFUNDABILITY OF EXCESS CREDIT.—
‘‘(A) CREDIT IS REFUNDABLE.—If the amount of the
credit under subsection (a) exceeds the limitation of para-
graph (3) for any calendar quarter, such excess shall be
treated as an overpayment that shall be refunded under
sections 6402(a) and 6413(b).
‘‘(B) ADVANCING CREDIT.—In anticipation of the credit,
including the refundable portion under subparagraph (A),
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the credit shall be advanced, according to forms and
instructions provided by the Secretary, up to an amount
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135 STAT. 162 PUBLIC LAW 117–2—MAR. 11, 2021
calculated under subsection (a), subject to the limits under
paragraph (1) and (2), all calculated through the end of
the most recent payroll period in the quarter.
‘‘(c) QUALIFIED SICK LEAVE WAGES.—For purposes of this sec-
tion—
Definition. ‘‘(1) IN GENERAL.—The term ‘qualified sick leave wages’
Effective date. means wages paid by an employer which would be required
to be paid by reason of the Emergency Paid Sick Leave Act
as if such Act applied after March 31, 2021.
Determination. ‘‘(2) RULES OF APPLICATION.—For purposes of determining
whether wages are qualified sick leave wages under paragraph
(1)—
‘‘(A) IN GENERAL.—The Emergency Paid Sick Leave
Act shall be applied—
‘‘(i) by inserting ‘, the employee is seeking or
awaiting the results of a diagnostic test for, or a med-
ical diagnosis of, COVID–19 and such employee has
been exposed to COVID–19 or the employee’s employer
has requested such test or diagnosis, or the employee
is obtaining immunization related to COVID–19 or
recovering from any injury, disability, illness, or condi-
tion related to such immunization’ after ‘medical diag-
nosis’ in section 5102(a)(3) thereof, and
‘‘(ii) by applying section 5102(b)(1) of such Act
separately with respect to each calendar year after
2020 (and, in the case of calendar year 2021, without
regard to the first quarter thereof).
‘‘(B) LEAVE MUST MEET REQUIREMENTS.—If an employer
fails to comply with any requirement of such Act (deter-
mined without regard to section 5109 thereof) with respect
to paid sick time (as defined in section 5110 of such Act),
amounts paid by such employer with respect to such paid
sick time shall not be taken into account as qualified sick
leave wages. For purposes of the preceding sentence, an
employer which takes an action described in section 5104
of such Act shall be treated as failing to meet a requirement
of such Act.
‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH PLAN
EXPENSES.—
‘‘(1) IN GENERAL.—The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer’s
qualified health plan expenses as are properly allocable to
the qualified sick leave wages for which such credit is so
allowed.
Definition. ‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For purposes of
this subsection, the term ‘qualified health plan expenses’ means
amounts paid or incurred by the employer to provide and main-
tain a group health plan (as defined in section 5000(b)(1)),
but only to the extent that such amounts are excluded from
the gross income of employees by reason of section 106(a).
‘‘(3) ALLOCATION RULES.—For purposes of this section,
qualified health plan expenses shall be allocated to qualified
sick leave wages in such manner as the Secretary may pre-
scribe. Except as otherwise provided by the Secretary, such
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allocation shall be treated as properly made if made on the
basis of being pro rata among covered employees and pro rata
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 163
on the basis of periods of coverage (relative to the time periods
of leave to which such wages relate).
‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID UNDER CERTAIN Definitions.
COLLECTIVELY BARGAINED AGREEMENTS.—
‘‘(1) IN GENERAL.—The amount of the credit allowed under
subsection (a) shall be increased by the sum of—
‘‘(A) so much of the employer’s collectively bargained
defined benefit pension plan contributions as are properly
allocable to the qualified sick leave wages for which such
credit is so allowed, plus
‘‘(B) so much of the employer’s collectively bargained
apprenticeship program contributions as are properly allo-
cable to the qualified sick leave wages for which such
credit is so allowed.
‘‘(2) COLLECTIVELY BARGAINED DEFINED BENEFIT PENSION
PLAN CONTRIBUTIONS.—For purposes of this subsection—
‘‘(A) IN GENERAL.—The term ‘collectively bargained
defined benefit pension plan contributions’ means, with
respect to any calendar quarter, contributions which—
‘‘(i) are paid or incurred by an employer during
the calendar quarter on behalf of its employees to
a defined benefit plan (as defined in section 414(j)),
which meets the requirements of section 401(a),
‘‘(ii) are made based on a pension contribution
rate, and
‘‘(iii) are required to be made pursuant to the
terms of a collective bargaining agreement in effect
with respect to such calendar quarter.
‘‘(B) PENSION CONTRIBUTION RATE.—The term ‘pension
contribution rate’ means the contribution rate that the
employer is obligated to pay on behalf of its employees
under the terms of a collective bargaining agreement for
benefits under a defined benefit plan under such agree-
ment, as such rate is applied to contribution base units
(as defined by section 4001(a)(11) of the Employee Retire-
ment Income Security Act of 1974 (29 U.S.C. 1301(a)(11)).
‘‘(C) ALLOCATION RULES.—The amount of collectively
bargained defined benefit pension plan contributions allo-
cated to qualified sick leave wages for any calendar quarter
shall be the product of—
‘‘(i) the pension contribution rate (expressed as
an hourly rate), and
‘‘(ii) the number of hours for which qualified sick
leave wages were provided to employees covered under
the collective bargaining agreement described in
subparagraph (A)(iii) during the calendar quarter.
‘‘(3) COLLECTIVELY BARGAINED APPRENTICESHIP PROGRAM
CONTRIBUTIONS.—For purposes of this section—
‘‘(A) IN GENERAL.—The term ‘collectively bargained
apprenticeship program contributions’ means, with respect
to any calendar quarter, contributions which—
‘‘(i) are paid or incurred by an employer on behalf
of its employees with respect to the calendar quarter
to a registered apprenticeship program,
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‘‘(ii) are made based on an apprenticeship program
contribution rate, and
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135 STAT. 164 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(iii) are required to be made pursuant to the
terms of a collective bargaining agreement that is in
effect with respect to such calendar quarter.
‘‘(B) REGISTERED APPRENTICESHIP PROGRAM.—The term
‘registered apprenticeship program’ means an apprentice-
ship registered under the Act of August 16, 1937 (commonly
known as the ‘National Apprenticeship Act’; 50 Stat. 664,
chapter 663; 29 U.S.C. 50 et seq.) that meets the standards
of subpart A of part 29 and part 30 of title 29, Code
of Federal Regulations.
‘‘(C) APPRENTICESHIP PROGRAM CONTRIBUTION RATE.—
The term ‘apprenticeship program contribution rate’ means
the contribution rate that the employer is obligated to
pay on behalf of its employees under the terms of a collec-
tive bargaining agreement for benefits under a registered
apprenticeship program under such agreement, as such
rate is applied to contribution base units (as defined by
section 4001(a)(11) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1301(a)(11)).
‘‘(D) ALLOCATION RULES.—The amount of collectively
bargained apprenticeship program contributions allocated
to qualified sick leave wages for any calendar quarter shall
be the product of—
‘‘(i) the apprenticeship program contribution rate
(expressed as an hourly rate), and
‘‘(ii) the number of hours for which qualified sick
leave wages were provided to employees covered under
the collective bargaining agreement described in
subparagraph (A)(iii) during the calendar quarter.
‘‘(f) DEFINITIONS AND SPECIAL RULES.—
‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For purposes of this
section, the term ‘applicable employment taxes’ means the fol-
lowing:
‘‘(A) The taxes imposed under section 3111(b).
‘‘(B) So much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under
section 3111(b).
‘‘(2) WAGES.—For purposes of this section, the term ‘wages’
means wages (as defined in section 3121(a), determined without
regard to paragraphs (1) through (22) of section 3121(b)) and
compensation (as defined in section 3231(e), determined without
regard to the sentence in paragraph (1) thereof which begins
‘Such term does not include remuneration’).
‘‘(3) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter
1, the gross income of the employer, for the taxable year which
includes the last day of any calendar quarter with respect
to which a credit is allowed under this section, shall be
increased by the amount of such credit. 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 sections 45A, 45P, 45S, 51, 3132,
and 3134. In the case of any credit allowed under section
2301 of the CARES Act or section 41 with respect to wages
taken into account under this section, the credit allowed under
this section shall be reduced by the portion of the credit allowed
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under such section 2301 or section 41 which is attributable
to such wages.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 165
‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES INTO
ACCOUNT.—This section shall not apply to so much of the quali-
fied sick leave wages paid by an eligible employer as such
employer elects (at such time and in such manner as the
Secretary may prescribe) to not take into account for purposes
of this section.
‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No credit shall
be allowed under this section to the Government of the United
States or to any agency or instrumentality thereof. The pre-
ceding sentence shall not apply to any organization described
in section 501(c)(1) and exempt from tax under section 501(a).
‘‘(6) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwith-
standing section 6501, the limitation on the time period for
the assessment of any amount attributable to a credit claimed
under this section shall not expire before the date that is
5 years after the later of—
‘‘(A) the date on which the original return which
includes the calendar quarter with respect to which such
credit is determined is filed, or
‘‘(B) the date on which such return is treated as filed
under section 6501(b)(2).
‘‘(7) COORDINATION WITH CERTAIN PROGRAMS.—
‘‘(A) IN GENERAL.—This section shall not apply to so
much of the qualified sick leave wages paid by an eligible
employer as are taken into account as payroll costs in
connection with—
‘‘(i) a covered loan under section 7(a)(37) or 7A
of the Small Business Act,
‘‘(ii) a grant under section 324 of the Economic
Aid to Hard-Hit Small Businesses, Non-Profits, and
Venues Act, or
‘‘(iii) a restaurant revitalization grant under sec-
tion 5003 of the American Rescue Plan Act of 2021.
‘‘(B) APPLICATION WHERE PPP LOANS NOT FORGIVEN.—
The Secretary shall issue guidance providing that payroll
costs paid during the covered period shall not fail to be
treated as qualified sick leave wages under this section
by reason of subparagraph (A)(i) to the extent that—
‘‘(i) a covered loan of the taxpayer under section
7(a)(37) of the Small Business Act is not forgiven by
reason of a decision under section 7(a)(37)(J) of such
Act, or
‘‘(ii) a covered loan of the taxpayer under section
7A of the Small Business Act is not forgiven by reason
of a decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used
in section 7A(g) or 7(a)(37)(J) of the Small Business Act
shall, when applied in connection with either such section,
have the same meaning as when used in such section,
respectively.
‘‘(g) REGULATIONS.—The Secretary shall prescribe such regula-
tions or other guidance as may be necessary to carry out the
purposes of this section, including—
‘‘(1) regulations or other guidance to prevent the avoidance
of the purposes of the limitations under this section,
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‘‘(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
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135 STAT. 166 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(3) regulations or other guidance providing for waiver
of penalties for failure to deposit amounts in anticipation of
the allowance of the credit allowed under this section,
‘‘(4) regulations or other guidance for recapturing the ben-
efit of credits determined under this section in cases where
there is a subsequent adjustment to the credit determined
under subsection (a),
‘‘(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid
sick time required to be provided under the Emergency Paid
Sick Leave Act,
‘‘(6) regulations or other guidance to permit the advance-
ment of the credit determined under subsection (a), and
‘‘(7) regulations or other guidance with respect to the alloca-
tion, reporting, and substantiation of collectively bargained
defined benefit pension plan contributions and collectively bar-
gained apprenticeship program contributions.
Time period. ‘‘(h) APPLICATION OF SECTION.—This section shall apply only
to wages paid with respect to the period beginning on April 1,
2021, and ending on September 30, 2021.
Waiver. ‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall waive any
Determination. penalty under section 6656 for any failure to make a deposit of
applicable employment taxes if the Secretary determines that such
failure was due to the anticipation of the credit allowed under
this section.
‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit shall be
allowed under this section to any employer for any calendar quarter
if such employer, with respect to the availability of the provision
of qualified sick leave wages to which this section otherwise applies
for such calendar quarter, discriminates in favor of highly com-
pensated employees (within the meaning of section 414(q)), full-
time employees, or employees on the basis of employment tenure
with such employer.
26 USC 3132. ‘‘SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.
‘‘(a) IN GENERAL.—In the case of an employer, there shall
be allowed as a credit against applicable employment taxes for
each calendar quarter an amount equal to 100 percent of the
qualified family leave wages paid by such employer with respect
to such calendar quarter.
‘‘(b) LIMITATIONS AND REFUNDABILITY.—
‘‘(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified
family leave wages taken into account under subsection (a),
plus any increases under subsection (e), with respect to any
individual shall not exceed—
‘‘(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200, and
‘‘(B) in the aggregate with respect to all calendar quar-
ters, $12,000.
‘‘(2) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the applicable employment taxes for
such calendar quarter (reduced by any credits allowed under
section 3131) on the wages paid with respect to the employment
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of all employees of the employer.
‘‘(3) REFUNDABILITY OF EXCESS CREDIT.—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 167
‘‘(A) CREDIT IS REFUNDABLE.—If the amount of the
credit under subsection (a) exceeds the limitation of para-
graph (2) for any calendar quarter, such excess shall be
treated as an overpayment that shall be refunded under
sections 6402(a) and 6413(b).
‘‘(B) ADVANCING CREDIT.—In anticipation of the credit,
including the refundable portion under subparagraph (A),
the credit shall be advanced, according to forms and
instructions provided by the Secretary, up to an amount
calculated under subsection (a), subject to the limits under
paragraph (1) and (2), all calculated through the end of
the most recent payroll period in the quarter.
‘‘(c) QUALIFIED FAMILY LEAVE WAGES.—
‘‘(1) IN GENERAL.—For purposes of this section, the term Definition.
‘qualified family leave wages’ means wages paid by an employer Effective date.
which would be required to be paid by reason of the Emergency
Family and Medical Leave Expansion Act (including the amend-
ments made by such Act) as if such Act (and amendments
made by such Act) applied after March 31, 2021.
‘‘(2) RULES OF APPLICATION.— Determinations.
‘‘(A) IN GENERAL.—For purposes of determining
whether wages are qualified family leave wages under
paragraph (1)—
‘‘(i) section 110(a)(2)(A) of the Family and Medical
Leave Act of 1993 shall be applied by inserting ‘or
any reason for leave described in section 5102(a) of
the Families First Coronavirus Response Act, or the
employee is seeking or awaiting the results of a diag-
nostic test for, or a medical diagnosis of, COVID–19
and such employee has been exposed to COVID–19
or the employee’s employer has requested such test
or diagnosis, or the employee is obtaining immuniza-
tion related to COVID–19 or recovering from any
injury, disability, illness, or condition related to such
immunization’ after ‘public health emergency’, and
‘‘(ii) section 110(b) of such Act shall be applied—
‘‘(I) without regard to paragraph (1) thereof,
‘‘(II) by striking ‘after taking leave after such
section for 10 days’ in paragraph (2)(A) thereof,
and
‘‘(III) by substituting ‘$12,000’ for ‘$10,000’ in
paragraph (2)(B)(ii) thereof.
‘‘(B) LEAVE MUST MEET REQUIREMENTS.—For purposes
of determining whether wages would be required to be
paid under paragraph (1), if an employer fails to comply
with any requirement of the Family and Medical Leave
Act of 1993 or the Emergency Family and Medical Leave
Expansion Act (determined without regard to any time
limitation under section 102(a)(1)(F) of the Family and
Medical Leave Act of 1994) with respect to any leave pro-
vided for a qualifying need related to a public health emer-
gency (as defined in section 110 of such Act, applied as
described in subparagraph (A)(i)), amounts paid by such
employer with respect to such leave shall not be taken
into account as qualified family leave wages. For purposes
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of the preceding sentence, an employer which takes an
action described in section 105 of the Family and Medical
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135 STAT. 168 PUBLIC LAW 117–2—MAR. 11, 2021
Leave Act of 1993 shall be treated as failing to meet
a requirement of such Act.
‘‘(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH PLAN
EXPENSES.—
‘‘(1) IN GENERAL.—The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer’s
qualified health plan expenses as are properly allocable to
the qualified family leave wages for which such credit is so
allowed.
Definition. ‘‘(2) QUALIFIED HEALTH PLAN EXPENSES.—For purposes of
this subsection, the term ‘qualified health plan expenses’ means
amounts paid or incurred by the employer to provide and main-
tain a group health plan (as defined in section 5000(b)(1)),
but only to the extent that such amounts are excluded from
the gross income of employees by reason of section 106(a).
‘‘(3) ALLOCATION RULES.—For purposes of this section,
qualified health plan expenses shall be allocated to qualified
family leave wages in such manner as the Secretary may pre-
scribe. 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 covered employees and pro rata
on the basis of periods of coverage (relative to the time periods
of leave to which such wages relate).
‘‘(e) ALLOWANCE OF CREDIT FOR AMOUNTS PAID UNDER CERTAIN
COLLECTIVELY BARGAINED AGREEMENTS.—
‘‘(1) IN GENERAL.—The amount of the credit allowed under
subsection (a) shall be increased by so much of the sum of—
‘‘(A) so much of the employer’s collectively bargained
defined benefit pension plan contributions as are properly
allocable to the qualified family leave wages for which
such credit is so allowed, plus
‘‘(B) so much of the employer’s collectively bargained
apprenticeship program contributions as are properly allo-
cable to the qualified family leave wages for which such
credit is so allowed.
‘‘(2) COLLECTIVELY BARGAINED DEFINED BENEFIT PENSION
PLAN CONTRIBUTIONS.—For purposes of this subsection—
Definition. ‘‘(A) IN GENERAL.—The term ‘collectively bargained
defined benefit pension plan contributions’ has the meaning
given such term under section 3131(e)(2).
‘‘(B) ALLOCATION RULES.—The amount of collectively
bargained defined benefit pension plan contributions allo-
cated to qualified family leave wages for any calendar
quarter shall be the product of—
‘‘(i) the pension contribution rate (as defined in
section 3131(e)(2)), expressed as an hourly rate, and
‘‘(ii) the number of hours for which qualified family
leave wages were provided to employees covered under
the collective bargaining agreement described in sec-
tion 3131(e)(2)(A)(iii) during the calendar quarter.
‘‘(3) COLLECTIVELY BARGAINED APPRENTICESHIP PROGRAM
CONTRIBUTIONS.—For purposes of this section—
Definition. ‘‘(A) IN GENERAL.—The term ‘collectively bargained
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apprenticeship program contributions’ has the meaning
given such term under section 3131(e)(3).
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 169
‘‘(B) ALLOCATION RULES.—For purposes of this section,
the amount of collectively bargained apprenticeship pro-
gram contributions allocated to qualified family leave wages
for any calendar quarter shall be the product of—
‘‘(i) the apprenticeship contribution rate (as defined
in section 3131(e)(3)), expressed as an hourly rate,
and
‘‘(ii) the number of hours for which qualified family
leave wages were provided to employees covered under
the collective bargaining agreement described in sec-
tion 3131(e)(3)(A)(iii) during the calendar quarter.
‘‘(f) DEFINITIONS AND SPECIAL RULES.—
‘‘(1) APPLICABLE EMPLOYMENT TAXES.—For purposes of this
section, the term ‘applicable employment taxes’ means the fol-
lowing:
‘‘(A) The taxes imposed under section 3111(b).
‘‘(B) So much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under
section 3111(b).
‘‘(2) WAGES.—For purposes of this section, the term ‘wages’
means wages (as defined in section 3121(a), determined without
regard to paragraphs (1) through (22) of section 3121(b)) and
compensation (as defined in section 3231(e), determined without
regard to the sentence in paragraph (1) thereof which begins
‘Such term does not include remuneration’).
‘‘(3) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter
1, the gross income of the employer, for the taxable year which
includes the last day of any calendar quarter with respect
to which a credit is allowed under this section, shall be
increased by the amount of such credit. Any wages taken into Determination.
account in determining the credit allowed under this section
shall not be taken into account for purposes of determining
the credit allowed under sections 45A, 45P, 45S, 51, 3131,
and 3134. In the case of any credit allowed under section
2301 of the CARES Act or section 41 with respect to wages
taken into account under this section, the credit allowed under
this section shall be reduced by the portion of the credit allowed
under such section 2301 or section 41 which is attributable
to such wages.
‘‘(4) ELECTION TO NOT TAKE CERTAIN WAGES INTO
ACCOUNT.—This section shall not apply to so much of the quali-
fied family leave wages paid by an eligible employer as such
employer elects (at such time and in such manner as the
Secretary may prescribe) to not take into account for purposes
of this section.
‘‘(5) CERTAIN GOVERNMENTAL EMPLOYERS.—No credit shall
be allowed under this section to the Government of the United
States or to any agency or instrumentality thereof. The pre-
ceding sentence shall not apply to any organization described
in section 501(c)(1) and exempt from tax under section 501(a).
‘‘(6) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwith- Time period.
standing section 6501, the limitation on the time period for
the assessment of any amount attributable to a credit claimed
rtalino on LAP11X0N33PROD with PUBLAW-USE
under this section shall not expire before the date that is
5 years after the later of—
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135 STAT. 170 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(A) the date on which the original return which
includes the calendar quarter with respect to which such
credit is determined is filed, or
‘‘(B) the date on which such return is treated as filed
under section 6501(b)(2).
‘‘(7) COORDINATION WITH CERTAIN PROGRAMS.—
‘‘(A) IN GENERAL.—This section shall not apply to so
much of the qualified family leave wages paid by an eligible
employer as are taken into account as payroll costs in
connection with—
‘‘(i) a covered loan under section 7(a)(37) or 7A
of the Small Business Act,
‘‘(ii) a grant under section 324 of the Economic
Aid to Hard-Hit Small Businesses, Non-Profits, and
Venues Act, or
‘‘(iii) a restaurant revitalization grant under sec-
tion 5003 of the American Rescue Plan Act of 2021.
‘‘(B) APPLICATION WHERE PPP LOANS NOT FORGIVEN.—
The Secretary shall issue guidance providing that payroll
costs paid during the covered period shall not fail to be
treated as qualified family leave wages under this section
by reason of subparagraph (A)(i) to the extent that—
‘‘(i) a covered loan of the taxpayer under section
7(a)(37) of the Small Business Act is not forgiven by
reason of a decision under section 7(a)(37)(J) of such
Act, or
‘‘(ii) a covered loan of the taxpayer under section
7A of the Small Business Act is not forgiven by reason
of a decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used
in section 7A(g) or 7(a)(37)(J) of the Small Business Act
shall, when applied in connection with either such section,
have the same meaning as when used in such section,
respectively.
‘‘(g) REGULATIONS.—The Secretary shall prescribe such regula-
tions or other guidance as may be necessary to carry out the
purposes of this section, including—
‘‘(1) regulations or other guidance to prevent the avoidance
of the purposes of the limitations under this section,
‘‘(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
‘‘(3) regulations or other guidance providing for waiver
of penalties for failure to deposit amounts in anticipation of
the allowance of the credit allowed under this section,
‘‘(4) regulations or other guidance for recapturing the ben-
efit of credits determined under this section in cases where
there is a subsequent adjustment to the credit determined
under subsection (a),
‘‘(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid
leave required to be provided under the Emergency Family
and Medical Leave Expansion Act (including the amendments
made by such Act),
‘‘(6) regulations or other guidance to permit the advance-
ment of the credit determined under subsection (a), and
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‘‘(7) regulations or other guidance with respect to the alloca-
tion, reporting, and substantiation of collectively bargained
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 171
defined benefit pension plan contributions and collectively bar-
gained apprenticeship program contributions.
‘‘(h) APPLICATION OF SECTION.—This section shall apply only Time period.
to wages paid with respect to the period beginning on April 1,
2021, and ending on September 30, 2021.
‘‘(i) TREATMENT OF DEPOSITS.—The Secretary shall waive any Waiver.
penalty under section 6656 for any failure to make a deposit of Determination.
applicable employment taxes if the Secretary determines that such
failure was due to the anticipation of the credit allowed under
this section.
‘‘(j) NON-DISCRIMINATION REQUIREMENT.—No credit shall be
allowed under this section to any employer for any calendar quarter
if such employer, with respect to the availability of the provision
of qualified family leave wages to which this section otherwise
applies for such calendar quarter, discriminates in favor of highly
compensated employees (within the meaning of section 414(q)),
full-time employees, or employees on the basis of employment tenure
with such employer.
‘‘SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS. 26 USC 3133.
‘‘(a) IN GENERAL.—The credit allowed by section 3131 and the
credit allowed by section 3132 shall each be increased by the amount
of the taxes imposed by subsections (a) and (b) of section 3111
and section 3221(a) on qualified sick leave wages, or qualified
family leave wages, for which credit is allowed under such section
3131 or 3132 (respectively).
‘‘(b) DENIAL OF DOUBLE BENEFIT.—For denial of double benefit
with respect to the credit increase under subsection (a), see sections
3131(f)(3) and 3132(f)(3).’’.
(b) REFUNDS.—Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ‘‘3131, 3132,’’ before
‘‘6428’’.
(c) CLERICAL AMENDMENT.—The table of subchapters for
chapter 21 of the Internal Revenue Code of 1986 is amended by 26 USC 3101
adding at the end the following new item: prec.
‘‘SUBCHAPTER D—CREDITS’’.
(d) EFFECTIVE DATE.—The amendments made by this section 26 USC 3131
shall apply to amounts paid with respect to calendar quarters note.
beginning after March 31, 2021.
SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED 26 USC 1401
INDIVIDUALS. note.
(a) IN GENERAL.—In the case of an eligible self-employed indi-
vidual, there shall be allowed as a credit against the tax imposed
by chapter 1 of the Internal Revenue Code of 1986 for any taxable
year an amount equal to the qualified sick leave equivalent amount
with respect to the individual.
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For purposes of this
section—
(1) IN GENERAL.—The term ‘‘eligible self-employed indi- Definition.
vidual’’ means an individual who—
(A) regularly carries on any trade or business within
the meaning of section 1402 of the Internal Revenue Code
of 1986, and
(B) would be entitled to receive paid leave during the
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taxable year pursuant to the Emergency Paid Sick Leave
Act if—
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135 STAT. 172 PUBLIC LAW 117–2—MAR. 11, 2021
(i) the individual were an employee of an employer
(other than himself or herself), and
Effective date. (ii) such Act applied after March 31, 2021.
Determination. (2) RULES OF APPLICATION.—For purposes of paragraph
(1)(B), in determining whether an individual would be entitled
to receive paid leave under the Emergency Paid Sick Leave
Act, such Act shall be applied—
(A) by inserting ‘‘, the employee is seeking or awaiting
the results of a diagnostic test for, or a medical diagnosis
of, COVID–19 and such employee has been exposed to
COVID–19 or is unable to work pending the results of
such test or diagnosis, or the employee is obtaining
immunization related to COVID–19 or recovering from any
injury, disability, illness, or condition related to such
immunization’’ after ‘‘medical diagnosis’’ in section
5102(a)(3) of such Act, and
(B) by applying section 5102(b)(1) of such Act sepa-
rately with respect to each taxable year.
Definitions. (c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.—For purposes
of this section—
(1) IN GENERAL.—The term ‘‘qualified sick leave equivalent
amount’’ means, with respect to any eligible self-employed indi-
vidual, an amount equal to—
(A) the number of days during the taxable year (but
not more than 10) that the individual is unable to perform
services in any trade or business referred to in section
1402 of the Internal Revenue Code of 1986 for a reason
with respect to which such individual would be entitled
to receive sick leave as described in subsection (b), multi-
plied by
(B) the lesser of—
(i) $200 ($511 in the case of any day of paid
sick time described in paragraph (1), (2), or (3) of
section 5102(a) of the Emergency Paid Sick Leave Act,
applied with the modification described in subsection
(b)(2)(A)) of this section, or
(ii) 67 percent (100 percent in the case of any
day of paid sick time described in paragraph (1), (2),
or (3) of section 5102(a) of the Emergency Paid Sick
Leave Act) of the average daily self-employment income
of the individual for the taxable year.
(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME.—For pur-
poses of this subsection, the term ‘‘average daily self-employ-
ment income’’ means an amount equal to—
(A) the net earnings from self-employment of the indi-
vidual for the taxable year, divided by
(B) 260.
Applicability. (3) ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELF-
EMPLOYMENT INCOME.—In the case of an individual who elects
(at such time and in such manner as the Secretary may provide)
the application of this paragraph, paragraph (2)(A) shall be
applied by substituting ‘‘the prior taxable year’’ for ‘‘the taxable
year’’.
(4) ELECTION TO NOT TAKE DAYS INTO ACCOUNT.—Any day
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shall not be taken into account under paragraph (1)(A) if the
eligible self-employed individual elects (at such time and in
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 173
such manner as the Secretary may prescribe) to not take such
day into account for purposes of such paragraph.
(d) CREDIT REFUNDABLE.—
(1) IN GENERAL.—The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such
Code.
(2) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to
in subsection (b)(2) of such section.
(e) SPECIAL RULES.—
(1) DOCUMENTATION.—No credit shall be allowed under
this section unless the individual maintains such documenta-
tion as the Secretary may prescribe to establish such individual
as an eligible self-employed individual.
(2) DENIAL OF DOUBLE BENEFIT.—In the case of an indi-
vidual who receives wages (as defined in section 3121(a) of
the Internal Revenue Code of 1986) or compensation (as defined
in section 3231(e) of such Code) paid by an employer which
are required to be paid by reason of the Emergency Paid
Sick Leave Act, the qualified sick leave equivalent amount
otherwise determined under subsection (c) of this section shall
be reduced (but not below zero) to the extent that the sum
of the amount described in such subsection and in section
3131(b)(1) of such Code exceeds $2,000 ($5,110 in the case
of any day any portion of which is paid sick time described
in paragraph (1), (2), or (3) of section 5102(a) of the Emergency
Paid Sick Leave Act).
(f) APPLICATION OF SECTION.—Only days occurring during the Time period.
period beginning on April 1, 2021, and ending on September 30,
2021, may be taken into account under subsection (c)(1)(A).
(g) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.—
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary 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 application
of the provisions of this section. Such amounts shall be deter- Determination.
mined by the Secretary based on information provided by the
government of the respective possession.
(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary shall Estimates.
pay to each possession of the United States which does not
have a mirror code tax system amounts estimated by the Sec-
retary as being equal to the aggregate benefits (if any) that
would have been provided to residents of such possession by
reason of the provisions of this section if a mirror code tax
system had been in effect in such possession. The preceding Plan.
sentence shall not apply unless the respective possession has
a plan, which has been approved by the Secretary, under which
such possession will promptly distribute such payments to its
residents.
(3) MIRROR CODE TAX SYSTEM.—For purposes of this section, Definition.
the term ‘‘mirror code tax system’’ means, with respect to Determination.
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any possession of the United States, the income tax system
of such possession if the income tax liability of the residents
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135 STAT. 174 PUBLIC LAW 117–2—MAR. 11, 2021
of such possession under such system is determined by ref-
erence to the income tax laws of the United States as if such
possession were the United States.
(4) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this sub-
section shall be treated in the same manner as a refund due
from a credit provision referred to in subsection (b)(2) of such
section.
(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—
(1) regulations or other guidance to effectuate the purposes
of this section, and
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.
26 USC 1401 SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED
note. INDIVIDUALS.
(a) IN GENERAL.—In the case of an eligible self-employed indi-
vidual, there shall be allowed as a credit against the tax imposed
by chapter 1 of the Internal Revenue Code of 1986 for any taxable
year an amount equal to 100 percent of the qualified family leave
equivalent amount with respect to the individual.
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For purposes of this
section—
Definitions. (1) IN GENERAL.—The term ‘‘eligible self-employed indi-
vidual’’ means an individual who—
(A) regularly carries on any trade or business within
the meaning of section 1402 of the Internal Revenue Code
of 1986, and
(B) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Family and Med-
ical Leave Expansion Act if—
(i) the individual were an employee of an employer
(other than himself or herself),
Effective date. (ii) section 102(a)(1)(F) of the Family and Medical
Leave Act of 1993 applied after March 31, 2021.
(2) RULES OF APPLICATION.—For purposes of paragraph
(1)(B), in determining whether an individual would be entitled
to receive paid leave under the Emergency Family and Medical
Leave Act—
(A) section 110(a)(2)(A) of the Family and Medical
Leave Act of 1993 shall be applied by inserting ‘‘or any
reason for leave described in section 5102(a) of the Families
First Coronavirus Response Act, or the employee is seeking
or awaiting the results of a diagnostic test for, or a medical
diagnosis of, COVID–19 and such employee has been
exposed to COVID–19 or is unable to work pending the
results of such test or diagnosis, or the employee is
obtaining immunization related to COVID–19 or recovering
from any injury, disability, illness, or condition related
to such immunization’’ after ‘‘public health emergency’’,
and
(B) section 110(b) of such Act shall be applied—
(i) without regard to paragraph (1) thereof, and
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(ii) by striking ‘‘after taking leave after such sec-
tion for 10 days’’ in paragraph (2)(A) thereof.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 175
(c) QUALIFIED FAMILY LEAVE EQUIVALENT AMOUNT.—For pur- Definitions.
poses of this section—
(1) IN GENERAL.—The term ‘‘qualified family leave equiva-
lent amount’’ means, with respect to any eligible self-employed
individual, an amount equal to the product of—
(A) the number of days (not to exceed 60) during the Time period.
taxable year that the individual is unable to perform serv-
ices in any trade or business referred to in section 1402
of the Internal Revenue Code of 1986 for a reason with
respect to which such individual would be entitled to
receive paid leave as described in subsection (b) of this
section, multiplied by
(B) the lesser of—
(i) 67 percent of the average daily self-employment
income of the individual for the taxable year, or
(ii) $200.
(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME.—For pur-
poses of this subsection, the term ‘‘average daily self-employ-
ment income’’ means an amount equal to—
(A) the net earnings from self-employment income of
the individual for the taxable year, divided by
(B) 260.
(3) ELECTION TO USE PRIOR YEAR NET EARNINGS FROM SELF- Applicability.
EMPLOYMENT INCOME.—In the case of an individual who elects
(at such time and in such manner as the Secretary may provide)
the application of this paragraph, paragraph (2)(A) shall be
applied by substituting ‘‘the prior taxable year’’ for ‘‘the taxable
year’’.
(4) COORDINATION WITH CREDIT FOR SICK LEAVE.—Any day Determination.
taken into account in determining the qualified sick leave
equivalent amount with respect to any eligible-self employed
individual under section 9642 shall not be take into account
in determining the qualified family leave equivalent amount
with respect to such individual under this section.
(d) CREDIT REFUNDABLE.—
(1) IN GENERAL.—The credit determined under this section
shall be treated as a credit allowed to the taxpayer under
subpart C of part IV of subchapter A of chapter 1 of such
Code.
(2) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same
manner as a refund due from a credit provision referred to
in subsection (b)(2) of such section.
(e) SPECIAL RULES.—
(1) DOCUMENTATION.—No credit shall be allowed under
this section unless the individual maintains such documenta-
tion as the Secretary may prescribe to establish such individual
as an eligible self-employed individual.
(2) DENIAL OF DOUBLE BENEFIT.—In the case of an indi-
vidual who receives wages (as defined in section 3121(a) of
the Internal Revenue Code of 1986) or compensation (as defined
in section 3231(e) of such Code) paid by an employer which
are required to be paid by reason of the Emergency Family
and Medical Leave Expansion Act, the qualified family leave
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equivalent amount otherwise described in subsection (c) of this
section shall be reduced (but not below zero) to the extent
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135 STAT. 176 PUBLIC LAW 117–2—MAR. 11, 2021
that the sum of the amount described in such subsection and
in section 3132(b)(1) of such Code exceeds $12,000.
(3) REFERENCES TO EMERGENCY FAMILY AND MEDICAL LEAVE
EXPANSION ACT.—Any reference in this section to the Emer-
gency Family and Medical Leave Expansion Act shall be treated
as including a reference to the amendments made by such
Act.
Time period. (f) APPLICATION OF SECTION.—Only days occurring during the
period beginning on April 1, 2021 and ending on September 30,
2021, may be taken into account under subsection (c)(1)(A).
(g) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.—
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary 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 application
Determination. of the provisions of this section. Such amounts shall be deter-
mined by the Secretary based on information provided by the
government of the respective possession.
Estimates. (2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary shall
pay to each possession of the United States which does not
have a mirror code tax system amounts estimated by the Sec-
retary as being equal to the aggregate benefits (if any) that
would have been provided to residents of such possession by
reason of the provisions of this section if a mirror code tax
Plan. 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, under which
such possession will promptly distribute such payments to its
residents.
Definition. (3) MIRROR CODE TAX SYSTEM.—For purposes of this section,
Determination. 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 ref-
erence to the income tax laws of the United States as if such
possession were the United States.
(4) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this sub-
section shall be treated in the same manner as a refund due
from a credit provision referred to in subsection (b)(2) of such
section.
(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—
(1) regulations or other guidance to prevent the avoidance
of the purposes of this section, and
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.
PART 6—EMPLOYEE RETENTION CREDIT
SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.
(a) IN GENERAL.—Subchapter D of chapter 21 of subtitle C
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of the Internal Revenue Code of 1986, as added by section 9641,
is amended by adding at the end the following:
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 177
‘‘SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT Time periods.
TO CLOSURE DUE TO COVID–19. 26 USC 3134.
‘‘(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 70 percent of the
qualified wages with respect to each employee of such employer
for such calendar quarter.
‘‘(b) LIMITATIONS AND REFUNDABILITY.—
‘‘(1) IN GENERAL.—
‘‘(A) 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 any calendar quarter shall not exceed $10,000.
‘‘(B) RECOVERY STARTUP BUSINESSES.—In the case of
an eligible employer which is a recovery startup business
(as defined in subsection (c)(5)), the amount of the credit
allowed under subsection (a) (after application of subpara-
graph (A)) for any calendar quarter shall not exceed
$50,000.
‘‘(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 sections 3131 and 3132) 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.—If the amount of
the credit under subsection (a) exceeds the limitation of para-
graph (2) for any calendar quarter, such excess shall be treated
as an overpayment that shall be refunded under sections
6402(a) and 6413(b).
‘‘(c) 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(b).
‘‘(B) So much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under
section 3111(b).
‘‘(2) ELIGIBLE EMPLOYER.—
‘‘(A) IN GENERAL.—The term ‘eligible employer’ means
any employer—
‘‘(i) which was carrying on a trade or business
during the calendar quarter for which the credit is
determined under subsection (a), 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),
‘‘(II) the gross receipts (within the meaning
of section 448(c)) of such employer for such cal-
endar quarter are less than 80 percent of the gross
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receipts of such employer for the same calendar
quarter in calendar year 2019, or
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135 STAT. 178 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(III) the employer is a recovery startup busi-
ness (as defined in paragraph (5)).
With respect to any employer for any calendar quarter,
if such employer was not in existence as of the begin-
ning of the same calendar quarter in calendar year
2019, clause (ii)(II) shall be applied by substituting
‘2020’ for ‘2019’.
Applicability. ‘‘(B) ELECTION TO USE ALTERNATIVE QUARTER.—At the
election of the employer—
‘‘(i) subparagraph (A)(ii)(II) shall be applied—
‘‘(I) by substituting ‘for the immediately pre-
ceding calendar quarter’ for ‘for such calendar
quarter’, and
‘‘(II) by substituting ‘the corresponding cal-
endar quarter in calendar year 2019’ for ‘the same
calendar quarter in calendar year 2019’, and
‘‘(ii) the last sentence of subparagraph (A) shall
be applied by substituting ‘the corresponding calendar
quarter in calendar year 2019’ for ‘the same calendar
quarter in calendar year 2019’.
An election under this subparagraph shall be made at
such time and in such manner as the Secretary shall pre-
scribe.
‘‘(C) TAX-EXEMPT ORGANIZATIONS.—In the case of an
organization which is described in section 501(c) and
exempt from tax under section 501(a)—
Applicability. ‘‘(i) clauses (i) and (ii)(I) of subparagraph (A) shall
apply to all operations of such organization, and
‘‘(ii) any reference in this section to gross receipts
shall be treated as a reference to gross receipts within
the meaning of section 6033.
‘‘(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) employed by such eligible
employer during 2019 was greater than 500, wages
paid by such eligible employer with respect to which
an employee is not providing services due to cir-
cumstances described in subclause (I) or (II) of para-
graph (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) employed by such eligible
employer during 2019 was not greater than 500—
‘‘(I) with respect to an eligible employer
described in subclause (I) of paragraph (2)(A)(ii),
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.
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Applicability. ‘‘(B) SPECIAL RULE FOR EMPLOYERS NOT IN EXISTENCE
IN 2019.—In the case of any employer that was not in
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 179
existence in 2019, subparagraph (A) shall be applied by
substituting ‘2020’ for ‘2019’ each place it appears.
‘‘(C) SEVERELY FINANCIALLY DISTRESSED EMPLOYERS.—
‘‘(i) IN GENERAL.—Notwithstanding subparagraph
(A)(i), in the case of a severely financially distressed
employer, the term ‘qualified wages’ means wages paid
by such employer with respect to an employee during
any calendar quarter.
‘‘(ii) DEFINITION.—The term ‘severely financially
distressed employer’ means an eligible employer as
defined in paragraph (2), determined by substituting
‘less than 10 percent’ for ‘less than 80 percent’ in
subparagraph (A)(ii)(II) thereof.
‘‘(D) EXCEPTION.—The term ‘qualified wages’ shall not
include any wages taken into account under sections 41,
45A, 45P, 45S, 51, 1396, 3131, and 3132.
‘‘(4) WAGES.—
‘‘(A) IN GENERAL.—The term ‘wages’ means wages (as
defined in section 3121(a)) and compensation (as defined
in section 3231(e)). For purposes of the preceding sentence, Determination.
in the case of any organization or entity described in sub-
section (f)(2), wages as defined in section 3121(a) shall
be determined without regard to paragraphs (5), (6), (7),
(10), and (13) of section 3121(b) (except with respect to
services performed in a penal institution by an inmate
thereof).
‘‘(B) ALLOWANCE FOR CERTAIN HEALTH PLAN
EXPENSES.—
‘‘(i) IN GENERAL.—Such term shall include amounts
paid by the eligible employer to provide and maintain
a group health plan (as defined in section 5000(b)(1)),
but only to the extent that such amounts are excluded
from the gross income of employees by reason of section
106(a).
‘‘(ii) ALLOCATION RULES.—For purposes of this sec-
tion, amounts treated as wages under clause (i) shall
be treated as paid with respect to any employee (and
with respect to any period) to the extent that such
amounts are properly allocable to such employee (and
to such period) in such manner as the Secretary may
prescribe. Except as otherwise provided by the Sec-
retary, such allocation shall be treated as properly
made if made on the basis of being pro rata among
periods of coverage.
‘‘(5) RECOVERY STARTUP BUSINESS.—The term ‘recovery
startup business’ means any employer—
‘‘(A) which began carrying on any trade or business Effective date.
after February 15, 2020,
‘‘(B) for which the average annual gross receipts of Determination.
such employer (as determined under rules similar to the Time period.
rules under section 448(c)(3)) for the 3-taxable-year period
ending with the taxable year which precedes the calendar
quarter for which the credit is determined under subsection
(a) does not exceed $1,000,000, and
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‘‘(C) which, with respect to such calendar quarter, is
not described in subclause (I) or (II) of paragraph (2)(A)(ii).
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135 STAT. 180 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(6) OTHER TERMS.—Any term used in this section which
is also used in this chapter or chapter 22 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, or subsection
(m) or (o) of section 414, 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) shall
apply.
‘‘(f) CERTAIN GOVERNMENTAL EMPLOYERS.—
‘‘(1) IN GENERAL.—This credit shall not apply to the Govern-
ment of the United States, the government of any State or
political subdivision thereof, or any agency or instrumentality
of any of the foregoing.
‘‘(2) EXCEPTION.—Paragraph (1) shall not apply to—
‘‘(A) any organization described in section 501(c)(1) and
exempt from tax under section 501(a), or
‘‘(B) any entity described in paragraph (1) if—
‘‘(i) such entity is a college or university, or
‘‘(ii) the principal purpose or function of such entity
is providing medical or hospital care.
In the case of any entity described in subparagraph (B),
such entity shall be treated as satisfying the requirements
of subsection (c)(2)(A)(i).
‘‘(g) ELECTION TO NOT TAKE CERTAIN WAGES INTO ACCOUNT.—
This section shall not apply to so much of the qualified wages
paid by an eligible employer as such employer elects (at such
time and in such manner as the Secretary may prescribe) to not
take into account for purposes of this section.
‘‘(h) COORDINATION WITH CERTAIN PROGRAMS.—
‘‘(1) IN GENERAL.—This section shall not apply to so much
of the qualified wages paid by an eligible employer as are
taken into account as payroll costs in connection with—
‘‘(A) a covered loan under section 7(a)(37) or 7A of
the Small Business Act,
‘‘(B) a grant under section 324 of the Economic Aid
to Hard-Hit Small Businesses, Non-Profits, and Venues
Act, or
‘‘(C) a restaurant revitalization grant under section
5003 of the American Rescue Plan Act of 2021.
‘‘(2) APPLICATION WHERE PPP LOANS NOT FORGIVEN.—The
Secretary shall issue guidance providing that payroll costs paid
during the covered period shall not fail to be treated as qualified
wages under this section by reason of paragraph (1) to the
extent that—
‘‘(A) a covered loan of the taxpayer under section
7(a)(37) of the Small Business Act is not forgiven by reason
of a decision under section 7(a)(37)(J) of such Act, or
‘‘(B) a covered loan of the taxpayer under section 7A
of the Small Business Act is not forgiven by reason of
a decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used
in section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
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when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 181
‘‘(i) THIRD PARTY PAYORS.—Any credit allowed under this sec-
tion shall be treated as a credit described in section 3511(d)(2).
‘‘(j) ADVANCE PAYMENTS.—
‘‘(1) IN GENERAL.—Except as provided in paragraph (2),
no advance payment of the credit under subsection (a) shall
be allowed.
‘‘(2) ADVANCE PAYMENTS TO SMALL EMPLOYERS.—
‘‘(A) IN GENERAL.—Under rules provided by the Sec-
retary, an eligible employer for which the average number
of full-time employees (within the meaning of section
4980H) employed by such eligible employer during 2019
was not greater than 500 may elect for any calendar
quarter to receive an advance payment of the credit under
subsection (a) for such quarter in an amount not to exceed
70 percent of the average quarterly wages paid by the
employer in calendar year 2019.
‘‘(B) SPECIAL RULE FOR SEASONAL EMPLOYERS.—In the
case of any employer who employs seasonal workers (as
defined in section 45R(d)(5)(B)), the employer may elect
to apply subparagraph (A) by substituting ‘the wages for
the calendar quarter in 2019 which corresponds to the
calendar quarter to which the election relates’ for ‘the
average quarterly wages paid by the employer in calendar
year 2019’.
‘‘(C) SPECIAL RULE FOR EMPLOYERS NOT IN EXISTENCE Applicability.
IN 2019.—In the case of any employer that was not in
existence in 2019, subparagraphs (A) and (B) shall each
be applied by substituting ‘2020’ for ‘2019’ each place it
appears.
‘‘(3) RECONCILIATION OF CREDIT WITH ADVANCE PAYMENTS.—
‘‘(A) IN GENERAL.—The amount of credit which would
(but for this subsection) be allowed under this section shall
be reduced (but not below zero) by the aggregate payment
allowed to the taxpayer under paragraph (2). 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).
‘‘(B) EXCESS ADVANCE PAYMENTS.—If the advance pay-
ments to a taxpayer under paragraph (2) for a calendar
quarter exceed the credit allowed by this section (deter-
mined without regard to subparagraph (A)), the tax
imposed under section 3111(b) or so much of the tax
imposed under section 3221(a) as is attributable to the
rate in effect under section 3111(b) (whichever is applicable)
for the calendar quarter shall be increased by the amount
of such excess.
‘‘(k) TREATMENT OF DEPOSITS.—The Secretary shall waive any Waiver.
penalty under section 6656 for any failure to make a deposit of Determination.
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) EXTENSION OF LIMITATION ON ASSESSMENT.—Notwith- Time period.
standing section 6501, the limitation on the time period for the
assessment of any amount attributable to a credit claimed under
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this section shall not expire before the date that is 5 years after
the later of—
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135 STAT. 182 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is deter-
mined is filed, or
‘‘(2) the date on which such return is treated as filed
under section 6501(b)(2).
‘‘(m) REGULATIONS AND GUIDANCE.—The Secretary shall issue
such forms, instructions, regulations, and other guidance as are
necessary—
‘‘(1) to allow the advance payment of the credit under
subsection (a) as provided in subsection (j)(2), subject to the
limitations provided in this section, based on such information
as the Secretary shall require,
‘‘(2) with respect to the application of the credit under
subsection (a) to third party payors (including professional
employer organizations, certified professional employer
organizations, or agents under section 3504), including regula-
tions or guidance allowing such payors to submit documentation
necessary to substantiate the eligible employer status of
employers that use such payors, and
‘‘(3) to prevent the avoidance of the purposes of the limita-
tions under this section, including through the leaseback of
employees.
Any forms, instructions, regulations, or other guidance described
in paragraph (2) shall require the customer to be responsible for
the accounting of the credit and for any liability for improperly
claimed credits and shall require the certified professional employer
organization or other third party payor to accurately report such
tax credits based on the information provided by the customer.
Time period. ‘‘(n) APPLICATION.—This section shall only apply to wages paid
after June 30, 2021, and before January 1, 2022.’’.
(b) REFUNDS.—Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ‘‘3134,’’ before ‘‘6428’’.
(c) CLERICAL AMENDMENT.—The table of sections for subchapter
D of chapter 21 of subtitle C of the Internal Revenue Code of
26 USC 3131 1986 is amended by adding at the end the following:
prec.
‘‘Sec. 3134. Employee retention credit for employers subject to closure due to
COVID–19.’’.
Applicability. (d) EFFECTIVE DATE.—The amendments made by this section
26 USC 3134 shall apply to calendar quarters beginning after June 30, 2021.
note.
PART 7—PREMIUM TAX CREDIT
SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM
ASSISTANCE FOR CONSUMERS.
(a) IN GENERAL.—Section 36B(b)(3)(A) of the Internal Revenue
26 USC 36B. Code of 1986 is amended by adding at the end the following new
clause:
‘‘(iii) TEMPORARY PERCENTAGES FOR 2021 AND
2022.—In the case of a taxable year beginning in 2021
or 2022—
‘‘(I) clause (ii) shall not apply for purposes
of adjusting premium percentages under this
subparagraph, and
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Applicability. ‘‘(II) the following table shall be applied in
lieu of the table contained in clause (i):
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 183
‘‘In the case of household The initial The final
income (expressed as premium premium
a percent of poverty line) percentage is— percentage is—
within the following income tier:
Up to 150.0 percent .................... 0.0 0.0
150.0 percent up to 200.0 per-
cent ........................................... 0.0 2.0
200.0 percent up to 250.0 per-
cent ........................................... 2.0 4.0
250.0 percent up to 300.0 per-
cent ........................................... 4.0 6.0
300.0 percent up to 400.0 per-
cent ........................................... 6.0 8.5
400.0 percent and higher ........... 8.5 8.5’’.
(b) CONFORMING AMENDMENT.—Section 36B(c)(1) of the Internal
Revenue Code of 1986 is amended by adding at the end the following 26 USC 36B.
new subparagraph:
‘‘(E) TEMPORARY RULE FOR 2021 AND 2022.—In the Applicability.
case of a taxable year beginning in 2021 or 2022, subpara-
graph (A) shall be applied without regard to ‘but does
not exceed 400 percent’.’’.
(c) EFFECTIVE DATE.—The amendments made by this section 26 USC 36B note.
shall apply to taxable years beginning after December 31, 2020.
SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON REC-
ONCILIATION OF TAX CREDITS FOR COVERAGE UNDER
A QUALIFIED HEALTH PLAN WITH ADVANCE PAYMENTS
OF SUCH CREDIT.
(a) IN GENERAL.—Section 36B(f)(2)(B) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
clause:
‘‘(iii) TEMPORARY MODIFICATION OF LIMITATION ON
INCREASE.—In the case of any taxable year beginning
in 2020, for any taxpayer who files for such taxable
year an income tax return reconciling any advance
payment of the credit under this section, the Secretary
shall treat subparagraph (A) as not applying.’’.
(b) EFFECTIVE DATE.—The amendment made by this section 26 USC 36B note.
shall apply to taxable years beginning after December 31, 2019.
SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF
INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSA-
TION DURING 2021.
(a) IN GENERAL.—Section 36B of the Internal Revenue Code
of 1986 is amended by redesignating subsection (g) as subsection
(h) and by inserting after subsection (f) the following new sub-
section:
‘‘(g) SPECIAL RULE FOR INDIVIDUALS WHO RECEIVE UNEMPLOY-
MENT COMPENSATION DURING 2021.—
‘‘(1) IN GENERAL.—For purposes of this section, in the case
of a taxpayer who has received, or has been approved to receive,
unemployment compensation for any week beginning during
2021, for the taxable year in which such week begins—
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‘‘(A) such taxpayer shall be treated as an applicable
taxpayer, and
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135 STAT. 184 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(B) there shall not be taken into account any house-
hold income of the taxpayer in excess of 133 percent of
the poverty line for a family of the size involved.
Definition. ‘‘(2) UNEMPLOYMENT COMPENSATION.—For purposes of this
subsection, the term ‘unemployment compensation’ has the
meaning given such term in section 85(b).
‘‘(3) EVIDENCE OF UNEMPLOYMENT COMPENSATION.—For
purposes of this subsection, a taxpayer shall not be treated
as having received (or been approved to receive) unemployment
compensation for any week unless such taxpayer provides self-
attestation of, and such documentation as the Secretary shall
prescribe which demonstrates, such receipt or approval.
‘‘(4) CLARIFICATION OF RULES REMAINING APPLICABLE.—
‘‘(A) JOINT RETURN REQUIREMENT.—Paragraph (1)(A)
shall not affect the application of subsection (c)(1)(C).
‘‘(B) HOUSEHOLD INCOME AND AFFORDABILLITY.—Para-
graph (1)(B) shall not apply to any determination of house-
hold income for purposes of paragraph (2)(C)(i)(II) or
(4)(C)(ii) of subsection (c)’’.
26 USC 36B note. (b) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2020.
PART 8—MISCELLANEOUS PROVISIONS
SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON
WORLDWIDE BASIS.
(a) IN GENERAL.—Section 864 of the Internal Revenue Code
26 USC 864. of 1986 is amended by striking subsection (f).
(b) EFFECTIVE DATE.—The amendment made by this section
shall apply to taxable years beginning after December 31, 2020.
15 USC 9009b SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.
note.
For purposes of the Internal Revenue Code of 1986—
(1) amounts received from the Administrator of the Small
Business Administration in the form of a targeted EIDL
advance under section 331 of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of divi-
sion N of Public Law 116–260) shall not be included in the
gross income of the person that receives such amounts,
(2) no deduction shall be denied, no tax attribute shall
be reduced, and no basis increase shall be denied, by reason
of the exclusion from gross income provided by paragraph (1),
and
(3) in the case of a partnership or S corporation that
receives such amounts—
(A) any amount excluded from income by reason of
paragraph (1) shall be treated as tax exempt income for
purposes of sections 705 and 1366 of the Internal Revenue
Code of 1986, and
Regulations. (B) the Secretary of the Treasury (or the Secretary’s
Determinations. delegate) shall prescribe rules for determining a partner’s
distributive share of any amount described in subparagraph
(A) for purposes of section 705 of the Internal Revenue
Code of 1986.
15 USC 9009c SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION
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note. GRANTS.
For purposes of the Internal Revenue Code of 1986—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 185
(1) amounts received from the Administrator of the Small
Business Administration in the form of a restaurant revitaliza-
tion grant under section 5003 shall not be included in the
gross income of the person that receives such amounts,
(2) no deduction shall be denied, no tax attribute shall
be reduced, and no basis increase shall be denied, by reason
of the exclusion from gross income provided by paragraph (1),
and
(3) in the case of a partnership or S corporation that
receives such amounts—
(A) except as otherwise provided by the Secretary of
the Treasury (or the Secretary’s delegate), any amount
excluded from income by reason of paragraph (1) shall
be treated as tax exempt income for purposes of sections
705 and 1366 of the Internal Revenue Code of 1986, and
(B) the Secretary of the Treasury (or the Secretary’s Regulations.
delegate) shall prescribe rules for determining a partner’s Determinations.
distributive share of any amount described in subparagraph
(A) for purposes of section 705 of the Internal Revenue
Code of 1986.
SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD
PARTY NETWORK TRANSACTIONS.
(a) IN GENERAL.—Section 6050W(e) of the Internal Revenue
Code of 1986 is amended to read as follows: 26 USC 6050W.
‘‘(e) DE MINIMIS EXCEPTION FOR THIRD PARTY SETTLEMENT
ORGANIZATIONS.—A third party settlement organization shall not
be required to report any information under subsection (a) with
respect to third party network transactions of any participating
payee if the amount which would otherwise be reported under
subsection (a)(2) with respect to such transactions does not exceed
$600.’’.
(b) CLARIFICATION THAT REPORTING IS NOT REQUIRED ON
TRANSACTIONS WHICH ARE NOT FOR GOODS OR SERVICES.—Section
6050W(c)(3) of such Code is amended by inserting ‘‘described in
subsection (d)(3)(A)(iii)’’ after ‘‘any transaction’’.
(c) EFFECTIVE DATE.— Applicability.
(1) IN GENERAL.—The amendment made by subsection (a) 26 USC 6050W
shall apply to returns for calendar years beginning after note.
December 31, 2021.
(2) CLARIFICATION.—The amendment made by subsection
(b) shall apply to transactions after the date of the enactment
of this Act.
SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN
FORGIVENESS.
(a) IN GENERAL.—Section 108(f) of the Internal Revenue Code
of 1986 is amended by striking paragraph (5) and inserting the
following:
‘‘(5) SPECIAL RULE FOR DISCHARGES IN 2021 THROUGH 2025.—
Gross income does not include any amount which (but for
this subsection) would be includible in gross income by reason
of the discharge (in whole or in part) after December 31, 2020,
and before January 1, 2026, of—
‘‘(A) any loan provided expressly for postsecondary edu-
cational expenses, regardless of whether provided through
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the educational institution or directly to the borrower, if
such loan was made, insured, or guaranteed by—
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135 STAT. 186 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(i) the United States, or an instrumentality or
agency thereof,
‘‘(ii) a State, territory, or possession of the United
States, or the District of Columbia, or any political
subdivision thereof, or
‘‘(iii) an eligible educational institution (as defined
in section 25A),
‘‘(B) any private education loan (as defined in section
140(a)(7) of the Truth in Lending Act),
‘‘(C) any loan made by any educational organization
described in section 170(b)(1)(A)(ii) if such loan is made—
‘‘(i) pursuant to an agreement with any entity
described in subparagraph (A) or any private education
lender (as defined in section 140(a) of the Truth in
Lending Act) under which the funds from which the
loan was made were provided to such educational
organization, or
‘‘(ii) pursuant to a program of such educational
organization which is designed to encourage its stu-
dents to serve in occupations with unmet needs or
in areas with unmet needs and under which the serv-
ices provided by the students (or former students) are
for or under the direction of a governmental unit or
an organization described in section 501(c)(3) and
exempt from tax under section 501(a), or
‘‘(D) any loan made by an educational organization
described in section 170(b)(1)(A)(ii) or by an organization
exempt from tax under section 501(a) to refinance a loan
to an individual to assist the individual in attending any
such educational organization but only if the refinancing
loan is pursuant to a program of the refinancing organiza-
tion which is designed as described in subparagraph (C)(ii).
The preceding sentence shall not apply to the discharge of
a loan made by an organization described in subparagraph
(C) or made by a private education lender (as defined in section
140(a)(7) of the Truth in Lending Act) if the discharge is on
account of services performed for either such organization or
for such private education lender.’’.
26 USC 108. (b) EFFECTIVE DATE.—The amendment made by this section
shall apply to discharges of loans after December 31, 2020.
Subtitle H—Pensions
26 USC 432 note. SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER
PLANS AS IN ENDANGERED, CRITICAL, OR CRITICAL AND
DECLINING STATUS.
(a) IN GENERAL.—Notwithstanding the actuarial certification
under section 305(b)(3) of the Employee Retirement Income Security
Act of 1974 and section 432(b)(3) of the Internal Revenue Code
of 1986, if a plan sponsor of a multiemployer plan elects the applica-
tion of this section, then, for purposes of section 305 of such Act
and section 432 of such Code—
Time period. (1) the status of the plan for its first plan year beginning
during the period beginning on March 1, 2020, and ending
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on February 28, 2021, or the next succeeding plan year (as
designated by the plan sponsor in such election), shall be the
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 187
same as the status of such plan under such sections for the
plan year preceding such designated plan year, and
(2) in the case of a plan which was in endangered or
critical status for the plan year preceding the designated plan
year described in paragraph (1), the plan shall not be required
to update its plan or schedules under section 305(c)(6) of such
Act and section 432(c)(6) of such Code, or section 305(e)(3)(B)
of such Act and section 432(e)(3)(B) of such Code, whichever
is applicable, until the plan year following the designated plan
year described in paragraph (1).
(b) EXCEPTION FOR PLANS BECOMING CRITICAL DURING ELEC-
TION.—If—
(1) an election was made under subsection (a) with respect
to a multiemployer plan, and
(2) such plan has, without regard to such election, been Certification.
certified by the plan actuary under section 305(b)(3) of the Applicability.
Employee Retirement Income Security Act of 1974 and section
432(b)(3) of the Internal Revenue Code of 1986 to be in critical
status for the designated plan year described in subsection
(a)(1), then such plan shall be treated as a plan in critical
status for such plan year for purposes of applying section
4971(g)(1)(A) of such Code, section 302(b)(3) of such Act (with-
out regard to the second sentence thereof), and section 412(b)(3)
of such Code (without regard to the second sentence thereof).
(c) ELECTION AND NOTICE.—
(1) ELECTION.—An election under subsection (a)—
(A) shall be made at such time and in such manner
as the Secretary of the Treasury or the Secretary’s delegate
may prescribe and, once made, may be revoked only with
the consent of the Secretary, and
(B) if made—
(i) before the date the annual certification is sub-
mitted to the Secretary or the Secretary’s delegate
under section 305(b)(3) of such Act and section
432(b)(3) of such Code, shall be included with such
annual certification, and
(ii) after such date, shall be submitted to the Sec- Deadline.
retary or the Secretary’s delegate not later than 30
days after the date of the election.
(2) NOTICE TO PARTICIPANTS.—
(A) IN GENERAL.—Notwithstanding section 305(b)(3)(D)
of the Employee Retirement Income Security Act of 1974
and section 432(b)(3)(D) of the Internal Revenue Code of
1986, if, by reason of an election made under subsection
(a), the plan is in neither endangered nor critical status—
(i) the plan sponsor of a multiemployer plan shall
not be required to provide notice under such sections,
and
(ii) the plan sponsor shall provide to the partici- Consultation.
pants and beneficiaries, the bargaining parties, the Deadlines.
Pension Benefit Guaranty Corporation, and the Sec-
retary of Labor a notice of the election under subsection
(a) and such other information as the Secretary of
the Treasury (in consultation with the Secretary of
Labor) may require—
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(I) if the election is made before the date the
annual certification is submitted to the Secretary
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135 STAT. 188 PUBLIC LAW 117–2—MAR. 11, 2021
or the Secretary’s delegate under section 305(b)(3)
of such Act and section 432(b)(3) of such Code,
not later than 30 days after the date of the certifi-
cation, and
(II) if the election is made after such date,
not later than 30 days after the date of the election.
Certification. (B) NOTICE OF ENDANGERED STATUS.—Notwithstanding
section 305(b)(3)(D) of such Act and section 432(b)(3)(D)
of such Code, if the plan is certified to be in critical status
for any plan year but is in endangered status by reason
of an election made under subsection (a), the notice pro-
vided under such sections shall be the notice which would
have been provided if the plan had been certified to be
in endangered status.
26 USC 432 note. SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT
AND REHABILITATION PERIODS FOR MULTIEMPLOYER
PENSION PLANS IN CRITICAL AND ENDANGERED STATUS
FOR 2020 OR 2021.
(a) IN GENERAL.—If the plan sponsor of a multiemployer plan
which is in endangered or critical status for a plan year beginning
in 2020 or 2021 (determined after application of section 9701)
elects the application of this section, then, for purposes of section
305 of the Employee Retirement Income Security Act of 1974 and
section 432 of the Internal Revenue Code of 1986, the plan’s funding
improvement period or rehabilitation period, whichever is
applicable, shall be extended by 5 years.
(b) DEFINITIONS AND SPECIAL RULES.—For purposes of this
section—
Consultation. (1) ELECTION.—An election under this section shall be made
at such time, and in such manner and form, as (in consultation
with the Secretary of Labor) the Secretary of the Treasury
or the Secretary’s delegate may prescribe.
(2) DEFINITIONS.—Any term which is used in this section
which is also used in section 305 of the Employee Retirement
Income Security Act of 1974 and section 432 of the Internal
Revenue Code of 1986 shall have the same meaning as when
used in such sections.
Applicability. (c) EFFECTIVE DATE.—This section shall apply to plan years
beginning after December 31, 2019.
SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.
(a) ADJUSTMENTS.—
(1) AMENDMENT TO EMPLOYEE RETIREMENT INCOME SECU-
RITY ACT OF 1974.—Section 304(b)(8) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1084(b)) is amended
by adding at the end the following new subparagraph:
Effective date. ‘‘(F) RELIEF FOR 2020 AND 2021.—A multiemployer plan
Applicability. with respect to which the solvency test under subparagraph
(C) is met as of February 29, 2020, may elect to apply
this paragraph (without regard to whether such plan pre-
viously elected the application of this paragraph)—
‘‘(i) by substituting ‘February 29, 2020’ for ‘August
31, 2008’ each place it appears in subparagraphs (A)(i),
(B)(i)(I), and (B)(i)(II),
Determination. ‘‘(ii) by inserting ‘and other losses related to the
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virus SARS–CoV–2 or coronavirus disease 2019
(COVID–19) (including experience losses related to
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 189
reductions in contributions, reductions in employment,
and deviations from anticipated retirement rates, as
determined by the plan sponsor)’ after ‘net investment
losses’ in subparagraph (A)(i), and
‘‘(iii) by substituting ‘this subparagraph or
subparagraph (A)’ for ‘this subparagraph and subpara-
graph (A) both’ in subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to which
special financial assistance is granted under section 4262.
For purposes of the application of this subparagraph, the
Secretary of the Treasury shall rely on the plan sponsor’s
calculations of plan losses unless such calculations are
clearly erroneous.’’.
(2) AMENDMENT TO INTERNAL REVENUE CODE OF 1986.—
Section 431(b)(8) of the Internal Revenue Code of 1986 is 26 USC 431.
amended by adding at the end the following new subparagraph:
‘‘(F) RELIEF FOR 2020 AND 2021.—A multiemployer plan Effective date.
with respect to which the solvency test under subparagraph Applicability.
(C) is met as of February 29, 2020, may elect to apply
this paragraph (without regard to whether such plan pre-
viously elected the application of this paragraph)—
‘‘(i) by substituting ‘February 29, 2020’ for ‘August
31, 2008’ each place it appears in subparagraphs (A)(i),
(B)(i)(I), and (B)(i)(II),
‘‘(ii) by inserting ‘and other losses related to the
virus SARS–CoV–2 or coronavirus disease 2019
(COVID–19) (including experience losses related to
reductions in contributions, reductions in employment,
and deviations from anticipated retirement rates, as
determined by the plan sponsor)’ after ‘net investment
losses’ in subparagraph (A)(i), and
‘‘(iii) by substituting ‘this subparagraph or
subparagraph (A)’ for ‘this subparagraph and subpara-
graph (A) both’ in subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to which
special financial assistance is granted under section 4262
of the Employee Retirement Income Security Act of 1974.
For purposes of the application of this subparagraph, the
Secretary shall rely on the plan sponsor’s calculations of
plan losses unless such calculations are clearly erroneous.’’.
(b) EFFECTIVE DATES.— Applicability.
(1) IN GENERAL.—The amendments made by this section 26 USC 431 note.
shall take effect as of the first day of the first plan year
ending on or after February 29, 2020, except that any election
a plan makes pursuant to this section that affects the plan’s
funding standard account for the first plan year beginning
after February 29, 2020, shall be disregarded for purposes
of applying the provisions of section 305 of the Employee Retire-
ment Income Security Act of 1974 and section 432 of the
Internal Revenue Code of 1986 to such plan year.
(2) RESTRICTIONS ON BENEFIT INCREASES.—Notwith-
standing paragraph (1), the restrictions on plan amendments
increasing benefits in sections 304(b)(8)(D) of such Act and
431(b)(8)(D) of such Code, as applied by the amendments made
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by this section, shall take effect on the date of enactment
of this Act.
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135 STAT. 190 PUBLIC LAW 117–2—MAR. 11, 2021
SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINAN-
CIALLY TROUBLED MULTIEMPLOYER PLANS.
(a) APPROPRIATION.—Section 4005 of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1305) is amended by adding
at the end the following:
‘‘(i)(1) An eighth fund shall be established for special financial
assistance to multiemployer pension plans, as provided under sec-
tion 4262, and to pay for necessary administrative and operating
expenses of the corporation relating to such assistance.
‘‘(2) There is appropriated from the general fund such amounts
as are necessary for the costs of providing financial assistance
under section 4262 and necessary administrative and operating
Determination. expenses of the corporation. The eighth fund established under
Termination this subsection shall be credited with amounts from time to time
date.
as the Secretary of the Treasury, in conjunction with the Director
of the Pension Benefit Guaranty Corporation, determines appro-
priate, from the general fund of the Treasury, but in no case
shall such transfers occur after September 30, 2030.’’.
(b) FINANCIAL ASSISTANCE AUTHORITY.—The Employee Retire-
ment Income Security Act of 1974 is amended by inserting after
section 4261 of such Act (29 U.S.C. 1431) the following:
29 USC 1432. ‘‘SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.
‘‘(a) SPECIAL FINANCIAL ASSISTANCE.—
‘‘(1) IN GENERAL.—The corporation shall provide special
financial assistance to an eligible multiemployer plan under
this section, upon the application of a plan sponsor of such
a plan for such assistance.
‘‘(2) INAPPLICABILITY OF CERTAIN REPAYMENT OBLIGATION.—
A plan receiving special financial assistance pursuant to this
section shall not be subject to repayment obligations with
respect to such special financial assistance.
‘‘(b) ELIGIBLE MULTIEMPLOYER PLANS.—
Time period. ‘‘(1) IN GENERAL.—For purposes of this section, a multiem-
ployer plan is an eligible multiemployer plan if—
‘‘(A) the plan is in critical and declining status (within
the meaning of section 305(b)(6)) in any plan year beginning
in 2020 through 2022;
‘‘(B) a suspension of benefits has been approved with
respect to the plan under section 305(e)(9) as of the date
of the enactment of this section;
Certification. ‘‘(C) in any plan year beginning in 2020 through 2022,
the plan is certified by the plan actuary to be in critical
status (within the meaning of section 305(b)(2)), has a
modified funded percentage of less than 40 percent, and
has a ratio of active to inactive participants which is less
than 2 to 3; or
‘‘(D) the plan became insolvent for purposes of section
418E of the Internal Revenue Code of 1986 after December
16, 2014, and has remained so insolvent and has not been
terminated as of the date of enactment of this section.
Definition. ‘‘(2) MODIFIED FUNDED PERCENTAGE.—For purposes of para-
graph (1)(C), the term ‘modified funded percentage’ means the
percentage equal to a fraction the numerator of which is current
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value of plan assets (as defined in section 3(26) of such Act)
and the denominator of which is current liabilities (as defined
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 191
in section 431(c)(6)(D) of such Code and section 304(c)(6)(D)
of such Act).
‘‘(c) APPLICATIONS FOR SPECIAL FINANCIAL ASSISTANCE.—Within Deadline.
120 days of the date of enactment of this section, the corporation Regulations.
Requirements.
shall issue regulations or guidance setting forth requirements for
special financial assistance applications under this section. In such
regulations or guidance, the corporation shall—
‘‘(1) limit the materials required for a special financial
assistance application to the minimum necessary to make a
determination on the application;
‘‘(2) specify effective dates for transfers of special financial
assistance following approval of an application, based on the
effective date of the supporting actuarial analysis and the date
on which the application is submitted; and
‘‘(3) provide for an alternate application for special financial
assistance under this section, which may be used by a plan
that has been approved for a partition under section 4233
before the date of enactment of this section.
‘‘(d) TEMPORARY PRIORITY CONSIDERATION OF APPLICATIONS.—
‘‘(1) IN GENERAL.—The corporation may specify in regula- Regulations.
tions or guidance under subsection (c) that, during a period Time period.
no longer than the first 2 years following the date of enactment
of this section, applications may not be filed by an eligible
multiemployer plan unless—
‘‘(A) the eligible multiemployer plan is insolvent or Time period.
is likely to become insolvent within 5 years of the date
of enactment of this section;
‘‘(B) the corporation projects the eligible multiemployer
plan to have a present value of financial assistance pay-
ments under section 4261 that exceeds $1,000,000,000 if
the special financial assistance is not ordered;
‘‘(C) the eligible multiemployer plan has implemented
benefit suspensions under section 305(e)(9) as of the date
of the enactment of this section; or
‘‘(D) the corporation determines it appropriate based Determination.
on other similar circumstances.
‘‘(e) ACTUARIAL ASSUMPTIONS.— Determinations.
‘‘(1) ELIGIBILITY.—For purposes of determining eligibility Termination
date.
for special financial assistance, the corporation shall accept
assumptions incorporated in a multiemployer plan’s determina-
tion that it is in critical status or critical and declining status
(within the meaning of section 305(b)) for certifications of plan
status completed before January 1, 2021, unless such assump-
tions are clearly erroneous. For certifications of plan status Certifications.
completed after December 31, 2020, a plan shall determine Effective date.
whether it is in critical or critical and declining status for
purposes of eligibility for special financial assistance by using
the assumptions that the plan used in its most recently com-
pleted certification of plan status before January 1, 2021, unless
such assumptions (excluding the plan’s interest rate) are
unreasonable.
‘‘(2) AMOUNT OF FINANCIAL ASSISTANCE.—In determining Termination
the amount of special financial assistance in its application, date.
an eligible multiemployer plan shall—
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‘‘(A) use the interest rate used by the plan in its
most recently completed certification of plan status before
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135 STAT. 192 PUBLIC LAW 117–2—MAR. 11, 2021
January 1, 2021, provided that such interest rate may
not exceed the interest rate limit; and
‘‘(B) for other assumptions, use the assumptions that
the plan used in its most recently completed certification
of plan status before January 1, 2021, unless such assump-
tions are unreasonable.
Time period. ‘‘(3) INTEREST RATE LIMIT.—The interest rate limit for pur-
poses of this subsection is the rate specified in section
303(h)(2)(C)(iii) (disregarding modifications made under clause
(iv) of such section) for the month in which the application
for special financial assistance is filed by the eligible multiem-
ployer plan or the 3 preceding months, with such specified
rate increased by 200 basis points.
Determinations. ‘‘(4) CHANGES IN ASSUMPTIONS.—If a plan determines that
Disclosure. use of one or more prior assumptions is unreasonable, the
plan may propose in its application to change such assumptions,
provided that the plan discloses such changes in its application
and describes why such assumptions are no longer reasonable.
The corporation shall accept such changed assumptions unless
it determines the changes are unreasonable, individually or
in the aggregate. The plan may not propose a change to the
interest rate otherwise required under this subsection for eligi-
bility or financial assistance amount.
‘‘(f) APPLICATION DEADLINE.—Any application by a plan for
special financial assistance under this section shall be submitted
to the corporation (and, in the case of a plan to which section
432(k)(1)(D) of the Internal Revenue Code of 1986 applies, to the
Secretary of the Treasury) no later than December 31, 2025, and
any revised application for special financial assistance shall be
submitted no later than December 31, 2026.
Notifications. ‘‘(g) DETERMINATIONS ON APPLICATIONS.—A plan’s application
Deadlines. for special financial assistance under this section that is timely
filed in accordance with the regulations or guidance issued under
subsection (c) shall be deemed approved unless the corporation
notifies the plan within 120 days of the filing of the application
that the application is incomplete, any proposed change or assump-
tion is unreasonable, or the plan is not eligible under this section.
Such notice shall specify the reasons the plan is ineligible for
special financial assistance, any proposed change or assumption
is unreasonable, or information is needed to complete the applica-
Revisions. tion. If a plan is denied assistance under this subsection, the
plan may submit a revised application under this section. Any
revised application for special financial assistance submitted by
a plan shall be deemed approved unless the corporation notifies
the plan within 120 days of the filing of the revised application
that the application is incomplete, any proposed change or assump-
tion is unreasonable, or the plan is not eligible under this section.
Effective date. Special financial assistance issued by the corporation shall be effec-
Determination. tive on a date determined by the corporation, but no later than
Deadline. 1 year after a plan’s special financial assistance application is
Termination approved by the corporation or deemed approved. The corporation
date. shall not pay any special financial assistance after September 30,
2030.
‘‘(h) MANNER OF PAYMENT.—The payment made by the corpora-
tion to an eligible multiemployer plan under this section shall
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be made as a single, lump sum payment.
‘‘(i) AMOUNT AND MANNER OF SPECIAL FINANCIAL ASSISTANCE.—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 193
‘‘(1) IN GENERAL.—Special financial assistance under this
section shall be a transfer of funds in the amount necessary
as demonstrated by the plan sponsor on the application for
such special financial assistance, in accordance with the
requirements described in subsection (j). Special financial
assistance shall be paid to such plan as soon as practicable
upon approval of the application by the corporation.
‘‘(2) NO CAP.—Special financial assistance granted by the
corporation under this section shall not be capped by the guar-
antee under 4022A.
‘‘(j) DETERMINATION OF AMOUNT OF SPECIAL FINANCIAL ASSIST-
ANCE.—
‘‘(1) IN GENERAL.—The amount of financial assistance pro- Time period.
vided to a multiemployer plan eligible for financial assistance
under this section shall be such amount required for the plan
to pay all benefits due during the period beginning on the
date of payment of the special financial assistance payment
under this section and ending on the last day of the plan
year ending in 2051, with no reduction in a participant’s or
beneficiary’s accrued benefit as of the date of enactment of
this section, except to the extent of a reduction in accordance
with section 305(e)(8) adopted prior to the plan’s application
for special financial assistance under this section, and taking
into account the reinstatement of benefits required under sub-
section (k).
‘‘(2) PROJECTIONS.—The funding projections for purposes
of this section shall be performed on a deterministic basis.
‘‘(k) REINSTATEMENT OF SUSPENDED BENEFITS.—The Secretary, Coordination.
in coordination with the Secretary of the Treasury, shall ensure Effective dates.
that an eligible multiemployer plan that receives special financial
assistance under this section—
‘‘(1) reinstates any benefits that were suspended under
section 305(e)(9) or section 4245(a) in accordance with guidance
issued by the Secretary of the Treasury pursuant to section
432(k)(1)(B) of the Internal Revenue Code of 1986, effective
as of the first month in which the effective date for the special
financial assistance occurs, for participants and beneficiaries
as of such month; and
‘‘(2) provides payments equal to the amount of benefits Determination.
previously suspended under section 305(e)(9) or 4245(a) to any Deadlines.
participants or beneficiaries in pay status as of the effective
date of the special financial assistance, payable, as determined
by the eligible multiemployer plan—
‘‘(A) as a lump sum within 3 months of such effective
date; or
‘‘(B) in equal monthly installments over a period of Time period.
5 years, commencing within 3 months of such effective
date, with no adjustment for interest.
‘‘(l) RESTRICTIONS ON THE USE OF SPECIAL FINANCIAL ASSIST-
ANCE.—Special financial assistance received under this section and
any earnings thereon may be used by an eligible multiemployer
plan to make benefit payments and pay plan expenses. Special
financial assistance and any earnings on such assistance shall
be segregated from other plan assets. Special financial assistance
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shall be invested by plans in investment-grade bonds or other
investments as permitted by the corporation.
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135 STAT. 194 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(m) CONDITIONS ON PLANS RECEIVING SPECIAL FINANCIAL
ASSISTANCE.—
Consultation. ‘‘(1) IN GENERAL.—The corporation, in consultation with
Regulations. the Secretary of the Treasury, may impose, by regulation or
other guidance, reasonable conditions on an eligible multiem-
ployer plan that receives special financial assistance relating
to increases in future accrual rates and any retroactive benefit
improvements, allocation of plan assets, reductions in employer
contribution rates, diversion of contributions to, and allocation
of expenses to, other benefit plans, and withdrawal liability.
‘‘(2) LIMITATION.—The corporation shall not impose condi-
tions on an eligible multiemployer plan as a condition of, or
following receipt of, special financial assistance under this sec-
tion relating to—
‘‘(A) any prospective reduction in plan benefits
(including benefits that may be adjusted pursuant to sec-
tion 305(e)(8));
‘‘(B) plan governance, including selection of, removal
of, and terms of contracts with, trustees, actuaries, invest-
ment managers, and other service providers; or
‘‘(C) any funding rules relating to the plan receiving
special financial assistance under this section.
Continuance. ‘‘(3) PAYMENT OF PREMIUMS.—An eligible multiemployer
plan receiving special financial assistance under this section
shall continue to pay all premiums due under section 4007
for participants and beneficiaries in the plan.
‘‘(4) ASSISTANCE NOT CONSIDERED FOR CERTAIN PURPOSES.—
An eligible multiemployer plan that receives special financial
assistance shall be deemed to be in critical status within the
meaning of section 305(b)(2) until the last plan year ending
in 2051.
‘‘(5) INSOLVENT PLANS.—An eligible multiemployer plan
receiving special financial assistance under this section that
subsequently becomes insolvent will be subject to the current
rules and guarantee for insolvent plans.
‘‘(6) INELIGIBILITY FOR OTHER ASSISTANCE.—An eligible
multiemployer plan that receives special financial assistance
under this section is not eligible to apply for a new suspension
of benefits under section 305(e)(9)(G).
Consultations. ‘‘(n) COORDINATION WITH SECRETARY OF THE TREASURY.—In
prescribing the application process for eligible multiemployer plans
to receive special financial assistance under this section and
reviewing applications of such plans, the corporation shall coordi-
nate with the Secretary of the Treasury in the following manner:
Determinations. ‘‘(1) In the case of a plan which has suspended benefits
under section 305(e)(9)—
‘‘(A) in determining whether to approve the application,
the corporation shall consult with the Secretary of the
Treasury regarding the plan’s proposed method of rein-
stating benefits, as described in the plan’s application and
in accordance with guidance issued by the Secretary of
the Treasury, and
‘‘(B) the corporation shall consult with the Secretary
of the Treasury regarding the amount of special financial
assistance needed based on the projected funded status
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of the plan as of the last day of the plan year ending
in 2051, whether the plan proposes to repay benefits over
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 195
5 years or as a lump sum, as required by subsection (k)(2),
and any other relevant factors, as determined by the cor-
poration in consultation with the Secretary of the Treasury,
to ensure the amount of assistance is sufficient to meet
such requirement and is sufficient to pay benefits as
required in subsection (j)(1).
‘‘(2) In the case of any plan which proposes in its application
to change the assumptions used, as provided in subsection
(e)(4), the corporation shall consult with the Secretary of the
Treasury regarding such proposed change in assumptions.
‘‘(3) If the corporation specifies in regulations or guidance Regulations.
that temporary priority consideration is available for plans
which are insolvent within the meaning of section 418E of
the Internal Revenue Code of 1986 or likely to become so
insolvent or for plans which have suspended benefits under
section 305(e)(9), or that availability is otherwise based on
the funded status of the plan under section 305, as permitted
by subsection (d), the corporation shall consult with the Sec-
retary of the Treasury regarding any granting of priority consid-
eration to such plans.’’.
(c) PREMIUM RATE INCREASE.—Section 4006(a)(3) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1306(a)(3)) is amended—
(1) in subparagraph (A)—
(A) in clause (vi)—
(i) by inserting ‘‘, and before January 1, 2031’’
after ‘‘December 31, 2014,’’; and
(ii) by striking ‘‘or’’ at the end;
(B) in clause (vii)—
(i) by moving the margin 2 ems to the left; and
(ii) in subclause (II), by striking the period and
inserting ‘‘, or’’; and
(C) by adding at the end the following:
‘‘(viii) in the case of a multiemployer plan, for plan years Effective date.
beginning after December 31, 2030, $52 for each individual
who is a participant in such plan during the applicable plan
year.’’; and
(2) by adding at the end the following:
‘‘(N) For each plan year beginning in a calendar year after Effective date.
2031, there shall be substituted for the dollar amount specified
in clause (viii) of subparagraph (A) an amount equal to the greater
of—
‘‘(i) the product derived by multiplying such dollar amount
by the ratio of—
‘‘(I) the national average wage index (as defined in
section 209(k)(1) of the Social Security Act) for the first
of the 2 calendar years preceding the calendar year in
which such plan year begins, to
‘‘(II) the national average wage index (as so defined)
for 2029; and
‘‘(ii) such dollar amount for plan years beginning in the
preceding calendar year.
If the amount determined under this subparagraph is not a
multiple of $1, such product shall be rounded to the nearest
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multiple of $1.’’.
(d) AMENDMENTS TO INTERNAL REVENUE CODE OF 1986.—
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135 STAT. 196 PUBLIC LAW 117–2—MAR. 11, 2021
(1) IN GENERAL.—Section 432(a) of the Internal Revenue
26 USC 432. Code of 1986 is amended—
(A) by striking ‘‘and’’ at the end of paragraph (2)(B),
(B) by striking the period at the end of paragraph
(3)(B) and inserting ‘‘, and’’, and
(C) by adding at the end the following new paragraph:
Requirements. ‘‘(4) if the plan is an eligible multiemployer plan which
Applicability. is applying for or receiving special financial assistance under
section 4262 of the Employee Retirement Income Security Act
of 1974, the requirements of subsection (k) shall apply to the
plan.’’.
(2) PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE TO
BE IN CRITICAL STATUS.—Section 432(b) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new paragraph:
Time period. ‘‘(7) PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE.—If
an eligible multiemployer plan receiving special financial assist-
ance under section 4262 of the Employee Retirement Income
Security Act of 1974 meets the requirements of subsection
(k)(2), notwithstanding the preceding paragraphs of this sub-
section, the plan shall be deemed to be in critical status for
plan years beginning with the plan year in which the effective
date for such assistance occurs and ending with the last plan
year ending in 2051.’’.
(3) RULES RELATING TO ELIGIBLE MULTIEMPLOYER PLANS.—
Section 432 of the Internal Revenue Code of 1986 is amended
by adding at the end the following new subsection:
‘‘(k) RULES RELATING TO ELIGIBLE MULTIEMPLOYER PLANS.—
‘‘(1) PLANS APPLYING FOR SPECIAL FINANCIAL ASSISTANCE.—
In the case of an eligible multiemployer plan which applies
for special financial assistance under section 4262 of such Act—
Requirements. ‘‘(A) IN GENERAL.—Such application shall be submitted
in accordance with the requirements of such section,
including any guidance issued thereunder by the Pension
Benefit Guaranty Corporation.
‘‘(B) REINSTATEMENT OF SUSPENDED BENEFITS.—In the
case of a plan for which a suspension of benefits has
been approved under subsection (e)(9), the application shall
describe the manner in which suspended benefits will be
reinstated in accordance with paragraph (2)(A) and guid-
ance issued by the Secretary if the plan receives special
financial assistance.
‘‘(C) AMOUNT OF FINANCIAL ASSISTANCE.—
Determination. ‘‘(i) IN GENERAL.—In determining the amount of
Termination special financial assistance to be specified in its
date.
application, an eligible multiemployer plan shall—
‘‘(I) use the interest rate used by the plan
in its most recently completed certification of plan
status before January 1, 2021, provided that such
interest rate does not exceed the interest rate limit,
and
‘‘(II) for other assumptions, use the assump-
tions that the plan used in its most recently com-
pleted certification of plan status before January
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1, 2021, unless such assumptions are unreason-
able.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 197
‘‘(ii) INTEREST RATE LIMIT.—For purposes of clause Time period.
(i), the interest rate limit is the rate specified in section
430(h)(2)(C)(iii) (disregarding modifications made
under clause (iv) of such section) for the month in
which the application for special financial assistance
is filed by the eligible multiemployer plan or the 3
preceding months, with such specified rate increased
by 200 basis points.
‘‘(iii) CHANGES IN ASSUMPTIONS.—If a plan deter- Determination.
mines that use of one or more prior assumptions is Disclosure.
unreasonable, the plan may propose in its application
to change such assumptions, provided that the plan
discloses such changes in its application and describes
why such assumptions are no longer reasonable. The
plan may not propose a change to the interest rate
otherwise required under this subsection for eligibility
or financial assistance amount.
‘‘(D) PLANS APPLYING FOR PRIORITY CONSIDERATION.—
In the case of a plan applying for special financial assist-
ance under rules providing for temporary priority consider-
ation, as provided in paragraph (4)(C), such plan’s applica-
tion shall be submitted to the Secretary in addition to
the Pension Benefit Guaranty Corporation.
‘‘(2) PLANS RECEIVING SPECIAL FINANCIAL ASSISTANCE.—In
the case of an eligible multiemployer plan receiving special
financial assistance under section 4262 of the Employee Retire-
ment Income Security Act of 1974—
‘‘(A) REINSTATEMENT OF SUSPENDED BENEFITS.—The Effective dates.
plan shall—
‘‘(i) reinstate any benefits that were suspended
under subsection (e)(9) or section 4245(a) of the
Employee Retirement Income Security Act of 1974,
effective as of the first month in which the effective
date for the special financial assistance occurs, for
participants and beneficiaries as of such month, and
‘‘(ii) provide payments equal to the amount of bene- Determination.
fits previously suspended to any participants or bene- Deadlines.
ficiaries in pay status as of the effective date of the
special financial assistance, payable, as determined by
the plan—
‘‘(I) as a lump sum within 3 months of such
effective date; or
‘‘(II) in equal monthly installments over a Time period.
period of 5 years, commencing within 3 months
of such effective date, with no adjustment for
interest.
‘‘(B) RESTRICTIONS ON THE USE OF SPECIAL FINANCIAL
ASSISTANCE.—Special financial assistance received by the
plan may be used to make benefit payments and pay plan
expenses. Such assistance shall be segregated from other
plan assets, and shall be invested by the plan in invest-
ment-grade bonds or other investments as permitted by
regulations or other guidance issued by the Pension Benefit
Guaranty Corporation.
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‘‘(C) CONDITIONS ON PLANS RECEIVING SPECIAL FINAN-
CIAL ASSISTANCE.—
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135 STAT. 198 PUBLIC LAW 117–2—MAR. 11, 2021
Consultation. ‘‘(i) IN GENERAL.—The Pension Benefit Guaranty
Regulations. Corporation, in consultation with the Secretary, may
impose, by regulation or other guidance, reasonable
conditions on an eligible multiemployer plan receiving
special financial assistance relating to increases in
future accrual rates and any retroactive benefit
improvements, allocation of plan assets, reductions in
employer contribution rates, diversion of contributions
and allocation of expenses to other benefit plans, and
withdrawal liability.
‘‘(ii) LIMITATION.—The Pension Benefit Guaranty
Corporation shall not impose conditions on an eligible
multiemployer plan as a condition of, or following
receipt of, special financial assistance relating to—
‘‘(I) any prospective reduction in plan benefits
(including benefits that may be adjusted pursuant
to subsection (e)(8)),
‘‘(II) plan governance, including selection of,
removal of, and terms of contracts with, trustees,
actuaries, investment managers, and other service
providers, or
‘‘(III) any funding rules relating to the plan.
‘‘(D) ASSISTANCE DISREGARDED FOR CERTAIN PUR-
POSES.—
‘‘(i) FUNDING STANDARDS.—Special financial assist-
ance received by the plan shall not be taken into
account for determining contributions required under
section 431.
Applicability. ‘‘(ii) INSOLVENT PLANS.—If the plan becomes insol-
vent within the meaning of section 418E after receiving
special financial assistance, the plan shall be subject
to all rules applicable to insolvent plans.
‘‘(E) INELIGIBILITY FOR SUSPENSION OF BENEFITS.—The
plan shall not be eligible to apply for a new suspension
of benefits under subsection (e)(9)(G).
‘‘(3) ELIGIBLE MULTIEMPLOYER PLAN.—
Time periods. ‘‘(A) IN GENERAL.—For purposes of this section, a multi-
employer plan is an eligible multiemployer plan if—
‘‘(i) the plan is in critical and declining status
in any plan year beginning in 2020 through 2022,
‘‘(ii) a suspension of benefits has been approved
with respect to the plan under subsection (e)(9) as
of the date of the enactment of this subsection;
Certification. ‘‘(iii) in any plan year beginning in 2020 through
2022, the plan is certified by the plan actuary to be
in critical status, has a modified funded percentage
of less than 40 percent, and has a ratio of active
to inactive participants which is less than 2 to 3,
or
Effective date. ‘‘(iv) the plan became insolvent within the meaning
of section 418E after December 16, 2014, and has
remained so insolvent and has not been terminated
as of the date of enactment of this subsection.
Definition. ‘‘(B) MODIFIED FUNDED PERCENTAGE.—For purposes of
subparagraph (A)(iii), the term ‘modified funded percentage’
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means the percentage equal to a fraction the numerator
of which is current value of plan assets (as defined in
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 199
section 3(26) of the Employee Retirement Income Security
Act of 1974) and the denominator of which is current
liabilities (as defined in section 431(c)(6)(D)).
‘‘(4) COORDINATION WITH PENSION BENEFIT GUARANTY COR- Consultations.
PORATION.—In prescribing the application process for eligible
multiemployer plans to receive special financial assistance
under section 4262 of the Employee Retirement Income Security
Act of 1974 and reviewing applications of such plans, the Pen-
sion Benefit Guaranty Corporation shall coordinate with the
Secretary in the following manner:
‘‘(A) In the case of a plan which has suspended benefits Determinations.
under subsection (e)(9)—
‘‘(i) in determining whether to approve the applica-
tion, such corporation shall consult with the Secretary
regarding the plan’s proposed method of reinstating
benefits, as described in the plan’s application and
in accordance with guidance issued by the Secretary,
and
‘‘(ii) such corporation shall consult with the Sec- Time period.
retary regarding the amount of special financial assist-
ance needed based on the projected funded status of
the plan as of the last day of the plan year ending
in 2051, whether the plan proposes to repay benefits
over 5 years or as a lump sum, as required by para-
graph (2)(A)(ii), and any other relevant factors, as
determined by such corporation in consultation with
the Secretary, to ensure the amount of assistance is
sufficient to meet such requirement and is sufficient
to pay benefits as required in section 4262(j)(1) of
such Act.
‘‘(B) In the case of any plan which proposes in its
application to change the assumptions used, as provided
in paragraph (1)(C)(iii), such corporation shall consult with
the Secretary regarding such proposed change in assump-
tions.
‘‘(C) If such corporation specifies in regulations or guid- Regulations.
ance that temporary priority consideration is available for
plans which are insolvent within the meaning of section
418E or likely to become so insolvent or for plans which
have suspended benefits under subsection (e)(9), or that
availability is otherwise based on the funded status of
the plan under this section, as permitted by section 4262(d)
of such Act, such corporation shall consult with the Sec-
retary regarding any granting of priority consideration to
such plans.’’.
SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS. Effective dates.
(a) 15-YEAR AMORTIZATION UNDER THE INTERNAL REVENUE
CODE OF 1986.—Section 430(c) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph: 26 USC 430.
‘‘(8) 15-YEAR AMORTIZATION.—With respect to plan years
beginning after December 31, 2021 (or, at the election of the
plan sponsor, plan years beginning after December 31, 2018,
December 31, 2019, or December 31, 2020)—
‘‘(A) the shortfall amortization bases for all plan years
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preceding the first plan year beginning after December
31, 2021 (or after whichever earlier date is elected pursuant
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135 STAT. 200 PUBLIC LAW 117–2—MAR. 11, 2021
to this paragraph), and all shortfall amortization install-
ments determined with respect to such bases, shall be
reduced to zero, and
‘‘(B) subparagraphs (A) and (B) of paragraph (2) shall
each be applied by substituting ‘15-plan-year period’ for
‘7-plan-year period’.’’.
(b) 15-YEAR AMORTIZATION UNDER THE EMPLOYEE RETIREMENT
INCOME SECURITY ACT OF 1974.—Section 303(c) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is
29 USC 1083. amended by adding at the end the following new paragraph:
‘‘(8) 15-YEAR AMORTIZATION.—With respect to plan years
beginning after December 31, 2021 (or, at the election of the
plan sponsor, plan years beginning after December 31, 2018,
December 31, 2019, or December 31, 2020)—
‘‘(A) the shortfall amortization bases for all plan years
preceding the first plan year beginning after December
31, 2021 (or after whichever earlier date is elected pursuant
to this paragraph), and all shortfall amortization install-
ments determined with respect to such bases, shall be
reduced to zero, and
‘‘(B) subparagraphs (A) and (B) of paragraph (2) shall
each be applied by substituting ‘15-plan-year period’ for
‘7-plan-year period’.’’.
26 USC 430 note. (c) EFFECTIVE DATE.—The amendments made by this section
shall apply to plan years beginning after December 31, 2018.
SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION
PERCENTAGES FOR SINGLE EMPLOYER PLANS.
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 1986.—
(1) IN GENERAL.—The table contained in subclause (II)
26 USC 430. of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986
is amended to read as follows:
The appli- The appli-
cable min- cable max-
‘‘If the calendar year is: imum per- imum per-
centage is: centage is:
Any year in the period starting in 2012
and ending in 2019 ............................. 90% 110%
Any year in the period starting in 2020
and ending in 2025 ............................. 95% 105%
2026 ......................................................... 90% 110%
2027 ......................................................... 85% 115%
2028 ......................................................... 80% 120%
2029 ......................................................... 75% 125%
After 2029 ............................................... 70% 130%.’’.
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause (I) of section
430(h)(2)(C)(iv) of such Code is amended by adding at the
end the following: ‘‘Notwithstanding anything in this subclause,
if the average of the first, second, or third segment rate for
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any 25-year period is less than 5 percent, such average shall
be deemed to be 5 percent.’’.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 201
(b) AMENDMENTS TO EMPLOYEE RETIREMENT INCOME SECURITY
ACT OF 1974.—
(1) IN GENERAL.—The table contained in subclause (II)
of section 303(h)(2)(C)(iv) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is amended
to read as follows:
The appli- The appli-
cable min- cable max-
‘‘If the calendar year is: imum per- imum per-
centage is: centage is:
Any year in the period starting in 2012
and ending in 2019 ............................. 90% 110%
Any year in the period starting in 2020
and ending in 2025 ............................. 95% 105%
2026 ......................................................... 90% 110%
2027 ......................................................... 85% 115%
2028 ......................................................... 80% 120%
2029 ......................................................... 75% 125%
After 2029 ............................................... 70% 130%.’’.
(2) FLOOR ON 25-YEAR AVERAGES.—Subclause (I) of section
303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is
amended by adding at the end the following: ‘‘Notwithstanding
anything in this subclause, if the average of the first, second,
or third segment rate for any 25-year period is less than 5
percent, such average shall be deemed to be 5 percent.’’.
(3) CONFORMING AMENDMENTS.—
(A) IN GENERAL.—Section 101(f)(2)(D) of such Act (29
U.S.C. 1021(f)(2)(D)) is amended—
(i) in clause (i) by striking ‘‘and the Bipartisan
Budget Act of 2015’’ both places it appears and
inserting ‘‘, the Bipartisan Budget Act of 2015, and
the American Rescue Plan Act of 2021’’, and
(ii) in clause (ii) by striking ‘‘2023’’ and inserting
‘‘2029’’.
(B) STATEMENTS.—The Secretary of Labor shall modify 29 USC 1021
the statements required under subclauses (I) and (II) of note.
section 101(f)(2)(D)(i) of such Act to conform to the amend-
ments made by this section.
(c) EFFECTIVE DATE.— 26 USC 430 note.
(1) IN GENERAL.—The amendments made by this section
shall apply with respect to plan years beginning after December
31, 2019.
(2) ELECTION NOT TO APPLY.—A plan sponsor may elect
not to have the amendments made by this section apply to
any plan year beginning before January 1, 2022, either (as
specified in the election)—
(A) for all purposes for which such amendments apply,
or
(B) solely for purposes of determining the adjusted Determination.
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funding target attainment percentage under sections 436
of the Internal Revenue Code of 1986 and 206(g) of the
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135 STAT. 202 PUBLIC LAW 117–2—MAR. 11, 2021
Employee Retirement Income Security Act of 1974 for such
plan year.
A plan shall not be treated as failing to meet the requirements
of sections 204(g) of such Act and 411(d)(6) of such Code solely
by reason of an election under this paragraph.
Definitions. SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING
STANDARDS FOR COMMUNITY NEWSPAPER PLANS.
(a) AMENDMENT TO INTERNAL REVENUE CODE OF 1986.—Sub-
29 USC 430. section (m) of section 430 of the Internal Revenue Code of 1986
is amended to read as follows:
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER PLANS.—
Effective date. ‘‘(1) IN GENERAL.—An eligible newspaper plan sponsor of
a plan under which no participant has had the participant’s
accrued benefit increased (whether because of service or com-
pensation) after April 2, 2019, may elect to have the alternative
standards described in paragraph (4) apply to such plan.
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.—The term
‘eligible newspaper plan sponsor’ means the plan sponsor of—
‘‘(A) any community newspaper plan, or
Effective date. ‘‘(B) any other plan sponsored, as of April 2, 2019,
by a member of the same controlled group of a plan sponsor
of a community newspaper plan if such member is in
the trade or business of publishing 1 or more newspapers.
‘‘(3) ELECTION.—An election under paragraph (1) shall be
made at such time and in such manner as prescribed by the
Applicability. Secretary. Such election, once made with respect to a plan
year, shall apply to all subsequent plan years unless revoked
with the consent of the Secretary.
‘‘(4) ALTERNATIVE MINIMUM FUNDING STANDARDS.—The
alternative standards described in this paragraph are the fol-
lowing:
‘‘(A) INTEREST RATES.—
‘‘(i) IN GENERAL.—Notwithstanding subsection
(h)(2)(C) and except as provided in clause (ii), the first,
second, and third segment rates in effect for any month
for purposes of this section shall be 8 percent.
Determination. ‘‘(ii) NEW BENEFIT ACCRUALS.—Notwithstanding
subsection (h)(2), for purposes of determining the
funding target and normal cost of a plan for any plan
year, the present value of any benefits accrued or
earned under the plan for a plan year with respect
to which an election under paragraph (1) is in effect
shall be determined on the basis of the United States
Treasury obligation yield curve for the day that is
the valuation date of such plan for such plan year.
‘‘(iii) UNITED STATES TREASURY OBLIGATION YIELD
CURVE.—For purposes of this subsection, the term
‘United States Treasury obligation yield curve’ means,
with respect to any day, a yield curve which shall
be prescribed by the Secretary for such day on interest-
bearing obligations of the United States.
‘‘(B) SHORTFALL AMORTIZATION BASE.—
Applicability. ‘‘(i) PREVIOUS SHORTFALL AMORTIZATION BASES.—
The shortfall amortization bases determined under
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subsection (c)(3) for all plan years preceding the first
plan year to which the election under paragraph (1)
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 203
applies (and all shortfall amortization installments
determined with respect to such bases) shall be reduced
to zero under rules similar to the rules of subsection
(c)(6).
‘‘(ii) NEW SHORTFALL AMORTIZATION BASE.—Not-
withstanding subsection (c)(3), the shortfall amortiza-
tion base for the first plan year to which the election
under paragraph (1) applies shall be the funding short-
fall of such plan for such plan year (determined using
the interest rates as modified under subparagraph (A)).
‘‘(C) DETERMINATION OF SHORTFALL AMORTIZATION
INSTALLMENTS.—
‘‘(i) 30-YEAR PERIOD.—Subparagraphs (A) and (B)
of subsection (c)(2) shall be applied by substituting
‘30-plan-year’ for ‘7-plan-year’ each place it appears.
‘‘(ii) NO SPECIAL ELECTION.—The election under
subparagraph (D) of subsection (c)(2) shall not apply
to any plan year to which the election under paragraph
(1) applies.
‘‘(D) EXEMPTION FROM AT-RISK TREATMENT.—Sub-
section (i) shall not apply.
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For purposes of this
subsection—
‘‘(A) IN GENERAL.—The term ‘community newspaper Effective date.
plan’ means any plan to which this section applies main- Time periods.
tained as of December 31, 2018, by an employer which—
‘‘(i) maintains the plan on behalf of participants
and beneficiaries with respect to employment in the
trade or business of publishing 1 or more newspapers
which were published by the employer at any time
during the 11-year period ending on December 20,
2019,
‘‘(ii)(I) is not a company the stock of which is
publicly traded (on a stock exchange or in an over-
the-counter market), and is not controlled, directly or
indirectly, by such a company, or
‘‘(II) is controlled, directly or indirectly, during the
entire 30-year period ending on December 20, 2019,
by individuals who are members of the same family,
and does not publish or distribute a daily newspaper
that is carrier-distributed in printed form in more than
5 States, and
‘‘(iii) is controlled, directly or indirectly—
‘‘(I) by 1 or more persons residing primarily
in a State in which the community newspaper
has been published on newsprint or carrier-distrib-
uted,
‘‘(II) during the entire 30-year period ending
on December 20, 2019, by individuals who are
members of the same family,
‘‘(III) by 1 or more trusts, the sole trustees
of which are persons described in subclause (I)
or (II), or
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‘‘(IV) by a combination of persons described
in subclause (I), (II), or (III).
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135 STAT. 204 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(B) NEWSPAPER.—The term ‘newspaper’ does not
include any newspaper (determined without regard to this
subparagraph) to which any of the following apply:
‘‘(i) Is not in general circulation.
Time period. ‘‘(ii) Is published (on newsprint or electronically)
less frequently than 3 times per week.
‘‘(iii) Has not ever been regularly published on
newsprint.
‘‘(iv) Does not have a bona fide list of paid sub-
scribers.
‘‘(C) CONTROL.—A person shall be treated as controlled
by another person if such other person possesses, directly
or indirectly, the power to direct or cause the direction
and management of such person (including the power to
elect a majority of the members of the board of directors
of such person) through the ownership of voting securities.
Effective date. ‘‘(6) CONTROLLED GROUP.—For purposes of this subsection,
the term ‘controlled group’ means all persons treated as a
single employer under subsection (b), (c), (m), or (o) of section
414 as of December 20, 2019.’’.
(b) AMENDMENT TO EMPLOYEE RETIREMENT INCOME SECURITY
ACT OF 1974.—Subsection (m) of section 303 of the Employee Retire-
ment Income Security Act of 1974 (29 U.S.C. 1083(m)) is amended
to read as follows:
‘‘(m) SPECIAL RULES FOR COMMUNITY NEWSPAPER PLANS.—
Effective date. ‘‘(1) IN GENERAL.—An eligible newspaper plan sponsor of
Applicability. a plan under which no participant has had the participant’s
accrued benefit increased (whether because of service or com-
pensation) after April 2, 2019, may elect to have the alternative
standards described in paragraph (4) apply to such plan.
‘‘(2) ELIGIBLE NEWSPAPER PLAN SPONSOR.—The term
‘eligible newspaper plan sponsor’ means the plan sponsor of—
‘‘(A) any community newspaper plan, or
Effective date. ‘‘(B) any other plan sponsored, as of April 2, 2019,
by a member of the same controlled group of a plan sponsor
of a community newspaper plan if such member is in
the trade or business of publishing 1 or more newspapers.
‘‘(3) ELECTION.—An election under paragraph (1) shall be
made at such time and in such manner as prescribed by the
Applicability. Secretary of the Treasury. Such election, once made with
respect to a plan year, shall apply to all subsequent plan
years unless revoked with the consent of the Secretary of the
Treasury.
‘‘(4) ALTERNATIVE MINIMUM FUNDING STANDARDS.—The
alternative standards described in this paragraph are the fol-
lowing:
‘‘(A) INTEREST RATES.—
‘‘(i) IN GENERAL.—Notwithstanding subsection
(h)(2)(C) and except as provided in clause (ii), the first,
second, and third segment rates in effect for any month
for purposes of this section shall be 8 percent.
Determination. ‘‘(ii) NEW BENEFIT ACCRUALS.—Notwithstanding
subsection (h)(2), for purposes of determining the
funding target and normal cost of a plan for any plan
year, the present value of any benefits accrued or
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earned under the plan for a plan year with respect
to which an election under paragraph (1) is in effect
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 205
shall be determined on the basis of the United States
Treasury obligation yield curve for the day that is
the valuation date of such plan for such plan year.
‘‘(iii) UNITED STATES TREASURY OBLIGATION YIELD
CURVE.—For purposes of this subsection, the term
‘United States Treasury obligation yield curve’ means,
with respect to any day, a yield curve which shall
be prescribed by the Secretary of the Treasury for
such day on interest-bearing obligations of the United
States.
‘‘(B) SHORTFALL AMORTIZATION BASE.— Applicability.
‘‘(i) PREVIOUS SHORTFALL AMORTIZATION BASES.—
The shortfall amortization bases determined under
subsection (c)(3) for all plan years preceding the first
plan year to which the election under paragraph (1)
applies (and all shortfall amortization installments
determined with respect to such bases) shall be reduced
to zero under rules similar to the rules of subsection
(c)(6).
‘‘(ii) NEW SHORTFALL AMORTIZATION BASE.—Not-
withstanding subsection (c)(3), the shortfall amortiza-
tion base for the first plan year to which the election
under paragraph (1) applies shall be the funding short-
fall of such plan for such plan year (determined using
the interest rates as modified under subparagraph (A)).
‘‘(C) DETERMINATION OF SHORTFALL AMORTIZATION
INSTALLMENTS.—
‘‘(i) 30-YEAR PERIOD.—Subparagraphs (A) and (B) Applicability.
of subsection (c)(2) shall be applied by substituting
‘30-plan-year’ for ‘7-plan-year’ each place it appears.
‘‘(ii) NO SPECIAL ELECTION.—The election under
subparagraph (D) of subsection (c)(2) shall not apply
to any plan year to which the election under paragraph
(1) applies.
‘‘(D) EXEMPTION FROM AT-RISK TREATMENT.—Sub-
section (i) shall not apply.
‘‘(5) COMMUNITY NEWSPAPER PLAN.—For purposes of this
subsection—
‘‘(A) IN GENERAL.—The term ‘community newspaper Effective date.
plan’ means a plan to which this section applies maintained Time periods.
as of December 31, 2018, by an employer which—
‘‘(i) maintains the plan on behalf of participants
and beneficiaries with respect to employment in the
trade or business of publishing 1 or more newspapers
which were published by the employer at any time
during the 11-year period ending on December 20,
2019,
‘‘(ii)(I) is not a company the stock of which is
publicly traded (on a stock exchange or in an over-
the-counter market), and is not controlled, directly or
indirectly, by such a company, or
‘‘(II) is controlled, directly, or indirectly, during
the entire 30-year period ending on December 20, 2019,
by individuals who are members of the same family,
and does not publish or distribute a daily newspaper
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that is carrier-distributed in printed form in more than
5 States, and
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135 STAT. 206 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(iii) is controlled, directly, or indirectly—
‘‘(I) by 1 or more persons residing primarily
in a State in which the community newspaper
has been published on newsprint or carrier-distrib-
uted,
‘‘(II) during the entire 30-year period ending
on December 20, 2019, by individuals who are
members of the same family,
‘‘(III) by 1 or more trusts, the sole trustees
of which are persons described in subclause (I)
or (II), or
‘‘(IV) by a combination of persons described
in subclause (I), (II), or (III).
‘‘(B) NEWSPAPER.—The term ‘newspaper’ does not
include any newspaper (determined without regard to this
subparagraph) to which any of the following apply:
‘‘(i) Is not in general circulation.
Time period. ‘‘(ii) Is published (on newsprint or electronically)
less frequently than 3 times per week.
‘‘(iii) Has not ever been regularly published on
newsprint.
‘‘(iv) Does not have a bona fide list of paid sub-
scribers.
‘‘(C) CONTROL.—A person shall be treated as controlled
by another person if such other person possesses, directly
or indirectly, the power to direct or cause the direction
and management of such person (including the power to
elect a majority of the members of the board of directors
of such person) through the ownership of voting securities.
Effective date. ‘‘(6) CONTROLLED GROUP.—For purposes of this subsection,
the term ‘controlled group’ means all persons treated as a
single employer under subsection (b), (c), (m), or (o) of section
414 of the Internal Revenue Code of 1986 as of December
20, 2019.
‘‘(7) EFFECT ON PREMIUM RATE CALCULATION.—In the case
of a plan for which an election is made to apply the alternative
standards described in paragraph (3), the additional premium
under section 4006(a)(3)(E) shall be determined as if such elec-
tion had not been made.’’.
26 USC 430 note. (c) EFFECTIVE DATE.—The amendments made by this section
shall apply to plan years ending after December 31, 2017.
SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE
REMUNERATION.
Paragraph (3) of section 162(m) of the Internal Revenue Code
26 USC 162. of 1986 is amended—
(1) by redesignating subparagraph (C) as subparagraph
(D),
(2) by striking ‘‘or’’ at the end of subparagraph (B),
(3) by inserting after subparagraph (B) the following new
subparagraph:
‘‘(C) in the case of taxable years beginning after
December 31, 2026, such employee is among the 5 highest
compensated employees for the taxable year other than
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any individual described in subparagraph (A) or (B), or’’,
and
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 207
(4) by striking ‘‘employee’’ in subparagraph (D), as so
redesignated, and inserting ‘‘employee described in subpara-
graph (A) or (B)’’.
Subtitle I—Child Care for Workers
SEC. 9801. CHILD CARE ASSISTANCE.
(a) APPROPRIATION.—
(1) IN GENERAL.—Section 418(a)(3) of the Social Security
Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
‘‘(3) APPROPRIATION.—For grants under this section, there
are appropriated $3,550,000,000 for each fiscal year, of which—
‘‘(A) $3,375,000,000 shall be available for grants to
States;
‘‘(B) $100,000,000 shall be available for grants to
Indian tribes and tribal organizations; and
‘‘(C) $75,000,000 shall be available for grants to terri-
tories.’’.
(2) CONFORMING AMENDMENT.—Section 418(a)(2)(A) of such
Act (42 U.S.C. 618(a)(2)(A)) is amended by striking ‘‘paragraph
(3), and remaining after the reservation described in paragraph
(4) and’’ and inserting ‘‘paragraph (3)(A),’’.
(b) MODIFICATION OF STATE MATCH REQUIREMENT FOR FUNDING Applicability.
INCREASES IN FISCAL YEARS 2021 AND 2022.—With respect to the 26 USC 618 note.
amounts made available by section 418(a)(3) of the Social Security
Act for each of fiscal years 2021 and 2022, section 418(a)(2)(C)
of such Act shall be applied and administered with respect to
any State that is entitled to receive the entire amount that would
be allotted to the State under section 418(a)(2)(B) of such Act
for the fiscal year in the manner authorized for fiscal year 2020,
as if the Federal medical assistance percentage for the State for
the fiscal year were 100 percent.
(c) FUNDING FOR THE TERRITORIES.—Section 418(a)(4) of such
Act (42 U.S.C. 618(a)(4)) is amended to read as follows:
‘‘(4) TERRITORIES.—
‘‘(A) GRANTS.—The Secretary shall use the amounts
made available by paragraph (3)(C) to make grants to
the territories under this paragraph.
‘‘(B) ALLOTMENTS.—The amount described in subpara-
graph (A) shall be allotted among the territories in propor-
tion to their respective needs.
‘‘(C) REDISTRIBUTION.—The 1st sentence of clause (i) Applicability.
and clause (ii) of paragraph (2)(D) shall apply with respect Determination.
to the amounts allotted to the territories under this para-
graph, except that the 2nd sentence of paragraph (2)(D)
shall not apply and the amounts allotted to the territories
that are available for redistribution for a fiscal year shall
be redistributed to each territory that applies for the addi-
tional amounts, to the extent that the Secretary determines
that the territory will be able to use the additional amounts
to provide child care assistance, in an amount that bears
the same ratio to the amount so available for redistribution
as the amount allotted to the territory for the fiscal year
bears to the total amount allotted to all the territories
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receiving redistributed funds under this paragraph for the
fiscal year.
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135 STAT. 208 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(D) INAPPLICABILITY OF PAYMENT LIMITATION.— Sec-
tion 1108(a) shall not apply with respect to any amount
paid under this paragraph.
Definition. ‘‘(E) TERRITORY.—In this paragraph, the term ‘territory’
means the Commonwealth of Puerto Rico, the United States
Virgin Islands, Guam, American Samoa, and the Common-
wealth of the Northern Mariana Islands.’’.
Subtitle J—Medicaid
SEC. 9811. MANDATORY COVERAGE OF COVID–19 VACCINES AND
ADMINISTRATION AND TREATMENT UNDER MEDICAID.
Time periods. (a) COVERAGE.—
(1) IN GENERAL.—Section 1905(a)(4) of the Social Security
Act (42 U.S.C. 1396d(a)(4)) is amended by striking the semi-
colon at the end and inserting ‘‘; and (E) during the period
beginning on the date of the enactment of the American Rescue
Plan Act of 2021 and ending on the last day of the first
calendar quarter that begins one year after the last day of
the emergency period described in section 1135(g)(1)(B), a
COVID–19 vaccine and administration of the vaccine; and (F)
during the period beginning on the date of the enactment
of the American Rescue Plan Act of 2021 and ending on the
last day of the first calendar quarter that begins one year
after the last day of the emergency period described in section
1135(g)(1)(B), testing and treatments for COVID–19, including
specialized equipment and therapies (including preventive
therapies), and, without regard to the requirements of section
1902(a)(10)(B) (relating to comparability), in the case of an
individual who is diagnosed with or presumed to have COVID–
19, during the period such individual has (or is presumed
to have) COVID–19, the treatment of a condition that may
seriously complicate the treatment of COVID–19, if otherwise
covered under the State plan (or waiver of such plan);’’.
(2) MAKING COVID–19 VACCINE AVAILABLE TO ADDITIONAL
ELIGIBILITY GROUPS AND TREATMENT AVAILABLE TO CERTAIN
UNINSURED.—Section 1902(a)(10) of such Act (42 U.S.C.
1396a(a)(10)) is amended in the matter following subparagraph
(G)—
(A) by striking ‘‘and to other conditions which may
complicate pregnancy, (VIII)’’ and inserting ‘‘, medical
assistance for services related to other conditions which
may complicate pregnancy, and medical assistance for vac-
cines described in section 1905(a)(4)(E) and the administra-
tion of such vaccines during the period described in such
section, (VIII)’’;
(B) by inserting ‘‘and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration
of such vaccines during the period described in such sec-
tion’’ after ‘‘(described in subsection (z)(2))’’;
(C) by inserting ‘‘and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration
of such vaccines during the period described in such sec-
tion’’ after ‘‘described in subsection (k)(1)’’;
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(D) by inserting ‘‘and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 209
of such vaccines during the period described in such sec-
tion’’ after ‘‘family planning setting’’;
(E) by striking ‘‘and any visit described in section
1916(a)(2)(G) that is furnished during any such portion’’
and inserting ‘‘, any service described in section
1916(a)(2)(G) that is furnished during any such portion,
any vaccine described in section 1905(a)(4)(E) (and the
administration of such vaccine) that is furnished during
any such portion, and testing and treatments for COVID–
19, including specialized equipment and therapies
(including preventive therapies), and, in the case of an
individual who is diagnosed with or presumed to have
COVID–19, during the period such individual has (or is
presumed to have) COVID–19, the treatment of a condition
that may seriously complicate the treatment of COVID–
19, if otherwise covered under the State plan (or waiver
of such plan)’’; and
(F) by striking the semicolon at the end and inserting
‘‘, and (XIX) medical assistance shall be made available
during the period described in section 1905(a)(4)(E) for
vaccines described in such section and the administration
of such vaccines, for any individual who is eligible for
and receiving medical assistance under the State plan or
under a waiver of such plan (other than an individual
who is eligible for medical assistance consisting only of
payment of premiums pursuant to subparagraph (E) or
(F) or section 1933), notwithstanding any provision of this
title or waiver under section 1115 impacting such individ-
ual’s eligibility for medical assistance under such plan or
waiver to coverage for a limited type of benefits and serv-
ices that would not otherwise include coverage of a COVID–
19 vaccine and its administration;’’.
(3) PROHIBITION OF COST SHARING.—
(A) IN GENERAL.—Subsections (a)(2) and (b)(2) of sec-
tion 1916 of the Social Security Act (42 U.S.C. 1396o)
are each amended—
(i) in subparagraph (F), by striking ‘‘or’’ at the
end;
(ii) in subparagraph (G), by striking ‘‘; and’’; and
(iii) by adding at the end the following subpara-
graphs:
‘‘(H) during the period beginning on the date of the
enactment of this subparagraph and ending on the last
day of the first calendar quarter that begins one year
after the last day of the emergency period described in
section 1135(g)(1)(B), a COVID–19 vaccine and the adminis-
tration of such vaccine (for any individual eligible for med-
ical assistance for such vaccine (and administration)); or
‘‘(I) during the period beginning on the date of the
enactment of this subparagraph and ending on the last
day of the first calendar quarter that begins one year
after the last day of the emergency period described in
section 1135(g)(1)(B), testing and treatments for COVID–
19, including specialized equipment and therapies
(including preventive therapies), and, in the case of an
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individual who is diagnosed with or presumed to have
COVID–19, during the period during which such individual
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135 STAT. 210 PUBLIC LAW 117–2—MAR. 11, 2021
has (or is presumed to have) COVID–19, the treatment
of a condition that may seriously complicate the treatment
of COVID–19, if otherwise covered under the State plan
(or waiver of such plan); and’’.
(B) APPLICATION TO ALTERNATIVE COST SHARING.—Sec-
tion 1916A(b)(3)(B) of the Social Security Act (42 U.S.C.
1396o–1(b)(3)(B)) is amended—
(i) in clause (xi), by striking ‘‘any visit’’ and
inserting ‘‘any service’’; and
(ii) by adding at the end the following clauses:
‘‘(xii) During the period beginning on the date of
the enactment of this clause and ending on the last
day of the first calendar quarter that begins one year
after the last day of the emergency period described
in section 1135(g)(1)(B), a COVID–19 vaccine and the
administration of such vaccine (for any individual
eligible for medical assistance for such vaccine (and
administration)).
‘‘(xiii) During the period beginning on the date
of the enactment of this clause and ending on the
last day of the first calendar quarter that begins one
year after the last day of the emergency period
described in section 1135(g)(1)(B), testing and treat-
ments for COVID–19, including specialized equipment
and therapies (including preventive therapies), and,
in the case of an individual who is diagnosed with
or presumed to have COVID–19, during the period
during which such individual has (or is presumed to
have) COVID–19, the treatment of a condition that
may seriously complicate the treatment of COVID–
19, if otherwise covered under the State plan (or waiver
of such plan).’’.
(4) INCLUSION IN THE MEDICAID DRUG REBATE PROGRAM
OF COVERED OUTPATIENT DRUGS USED FOR COVID–19 TREAT-
MENT.—
Applicability. (A) IN GENERAL.—The requirements of section 1927
42 USC 1396r–8 of the Social Security Act (42 U.S.C. 1396r–8) shall apply
note.
to any drug or biological product to which subparagraph
(F) of section 1905(a)(4) of such Act, as added by paragraph
(1), applies or to which the subclause (XVIII) in the matter
following subparagraph (G) of section 1902(a)(10) of such
Act, as added by paragraph (2), applies that is—
(i) furnished as medical assistance in accordance
with section 1902(a)(10)(A) of such Act and such
subparagraph (F) or subclause (XVIII) and section
1902(a)(10)(A) of such Act, as applicable, for the treat-
ment, or prevention, of COVID–19, as described in
such subparagraph or subclause, respectively; and
(ii) a covered outpatient drug (as defined in section
1927(k) of such Act, except that, in applying paragraph
(2)(A) of such section to a drug to which such subpara-
graph (F) or such subclause (XVIII) applies, such drug
shall be deemed a prescribed drug for purposes of
section 1905(a)(12) of such Act).
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(B) CONFORMING AMENDMENT.—Section 1927(d)(7) of
the Social Security Act (42 U.S.C. 1396r–8(d)(7)) is
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 211
amended by adding at the end the following new subpara-
graph:
‘‘(E) Drugs and biological products to which section
1905(a)(4)(F) and subclause (XVIII) in the matter following
subparagraph (G) of section 1902(a)(10) apply that are
furnished as medical assistance in accordance with such
section or clause, respectively, for the treatment or preven-
tion, of COVID–19, as described in such subparagraph
or subclause, respectively, and section 1902(a)(10)(A).’’.
(5) ALTERNATIVE BENEFIT PLANS.—Section 1937(b) of the
Social Security Act (42 U.S.C. 1396u–7(b)) is amended by
adding at the end the following new paragraph:
‘‘(8) COVID–19 VACCINES, TESTING, AND TREATMENT.—Not-
withstanding the previous provisions of this section, a State
may not provide for medical assistance through enrollment
of an individual with benchmark coverage or benchmark-
equivalent coverage under this section unless, during the period
beginning on the date of the enactment of the American Rescue
Plan Act of 2021 and ending on the last day of the first
calendar quarter that begins one year after the last day of
the emergency period described in section 1135(g)(1)(B), such
coverage includes (and does not impose any deduction, cost
sharing, or similar charge for)—
‘‘(A) COVID–19 vaccines and administration of the vac-
cines; and
‘‘(B) testing and treatments for COVID–19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of such an individual who
is diagnosed with or presumed to have COVID–19, during
the period such individual has (or is presumed to have)
COVID–19, the treatment of a condition that may seriously
complicate the treatment of COVID–19, if otherwise cov-
ered under the State plan (or waiver of such plan).’’.
(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS FOR COVERAGE
AND ADMINISTRATION OF COVID–19 VACCINES.—Section 1905 of
the Social Security Act (42 U.S.C. 1396d) is amended—
(1) in subsection (b), by striking ‘‘and (ff)’’ and inserting
‘‘(ff), and (hh)’’;
(2) in subsection (ff), in the matter preceding paragraph
(1), by inserting ‘‘, subject to subsection (hh)’’ after ‘‘or (z)(2)’’
and
(3) by adding at the end the following new subsection:
‘‘(hh) TEMPORARY INCREASED FMAP FOR MEDICAL ASSISTANCE
FOR COVERAGE AND ADMINISTRATION OF COVID–19 VACCINES.—
‘‘(1) IN GENERAL.—Notwithstanding any other provision of
this title, during the period described in paragraph (2), the
Federal medical assistance percentage for a State, with respect
to amounts expended by the State for medical assistance for
a vaccine described in subsection (a)(4)(E) (and the administra-
tion of such a vaccine), shall be equal to 100 percent.
‘‘(2) PERIOD DESCRIBED.—The period described in this para-
graph is the period that—
‘‘(A) begins on the first day of the first quarter begin-
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ning after the date of the enactment of this subsection;
and
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135 STAT. 212 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(B) ends on the last day of the first quarter that
begins one year after the last day of the emergency period
described in section 1135(g)(1)(B).
‘‘(3) EXCLUSION OF EXPENDITURES FROM TERRITORIAL
CAPS.—Any payment made to a territory for expenditures for
medical assistance under subsection (a)(4)(E) that are subject
to the Federal medical assistance percentage specified under
paragraph (1) shall not be taken into account for purposes
of applying payment limits under subsections (f) and (g) of
section 1108.’’.
SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID
FOR PREGNANT AND POSTPARTUM WOMEN.
(a) STATE OPTION.—Section 1902(e) of the Social Security Act
(42 U.S.C. 1396a(e)) is amended by adding at the end the following
new paragraph:
Time periods. ‘‘(16) EXTENDING CERTAIN COVERAGE FOR PREGNANT AND
POSTPARTUM WOMEN.—
‘‘(A) IN GENERAL.—At the option of the State, the State
plan (or waiver of such State plan) may provide, that
an individual who, while pregnant, is eligible for and has
received medical assistance under the State plan approved
under this title (or a waiver of such plan) (including during
a period of retroactive eligibility under subsection (a)(34))
shall, in addition to remaining eligible under paragraph
(5) for all pregnancy-related and postpartum medical assist-
ance available under the State plan (or waiver) through
the last day of the month in which the 60-day period
(beginning on the last day of her pregnancy) ends, remain
eligible under the State plan (or waiver) for medical assist-
ance for the period beginning on the first day occurring
after the end of such 60-day period and ending on the
last day of the month in which the 12-month period (begin-
ning on the last day of her pregnancy) ends.
‘‘(B) FULL BENEFITS DURING PREGNANCY AND THROUGH-
OUT THE 12-MONTH POSTPARTUM PERIOD.—The medical
assistance provided for a pregnant or postpartum indi-
vidual by a State making an election under this paragraph,
without regard to the basis on which the individual is
eligible for medical assistance under the State plan (or
waiver), shall—
‘‘(i) include all items and services covered under
the State plan (or waiver) that are not less in amount,
duration, or scope, or are determined by the Secretary
to be substantially equivalent, to the medical assist-
ance available for an individual described in subsection
(a)(10)(A)(i); and
‘‘(ii) be provided for the individual while pregnant
and during the 12-month period that begins on the
last day of the individual’s pregnancy and ends on
the last day of the month in which such 12-month
period ends.
‘‘(C) COVERAGE UNDER CHIP.—A State making an elec-
tion under this paragraph that covers under title XXI child
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health assistance for targeted low-income children who are
pregnant or targeted low-income pregnant women, as
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 213
applicable, shall also make the election under section
2107(e)(1)(J) of such title.’’.
(b) EFFECTIVE DATE.—The amendment made by subsection (a) Applicability.
shall apply with respect to State elections made under paragraph Time period.
(16) of section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), 42 USC 1396a
note.
as added by subsection (a), during the 5-year period beginning
on the 1st day of the 1st fiscal year quarter that begins one
year after the date of the enactment of this Act.
SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-
BASED MOBILE CRISIS INTERVENTION SERVICES.
Title XIX of the Social Security Act is amended by adding
after section 1946 (42 U.S.C. 1396w–5) the following new section:
‘‘SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY- 42 USC 1396w–6.
BASED MOBILE CRISIS INTERVENTION SERVICES.
‘‘(a) IN GENERAL.—Notwithstanding section 1902(a)(1) (relating Time period.
to Statewideness), section 1902(a)(10)(B) (relating to comparability),
section 1902(a)(23)(A) (relating to freedom of choice of providers),
or section 1902(a)(27) (relating to provider agreements), a State
may, during the 5-year period beginning on the first day of the
first fiscal year quarter that begins on or after the date that
is 1 year after the date of the enactment of this section, provide
medical assistance for qualifying community-based mobile crisis
intervention services.
‘‘(b) QUALIFYING COMMUNITY-BASED MOBILE CRISIS INTERVEN-
TION SERVICES DEFINED.—For purposes of this section, the term
‘qualifying community-based mobile crisis intervention services’
means, with respect to a State, items and services for which medical
assistance is available under the State plan under this title or
a waiver of such plan, that are—
‘‘(1) furnished to an individual otherwise eligible for medical
assistance under the State plan (or waiver of such plan) who
is—
‘‘(A) outside of a hospital or other facility setting; and
‘‘(B) experiencing a mental health or substance use
disorder crisis;
‘‘(2) furnished by a multidisciplinary mobile crisis team—
‘‘(A) that includes at least 1 behavioral health care
professional who is capable of conducting an assessment
of the individual, in accordance with the professional’s per-
mitted scope of practice under State law, and other profes-
sionals or paraprofessionals with appropriate expertise in
behavioral health or mental health crisis response,
including nurses, social workers, peer support specialists,
and others, as designated by the State through a State
plan amendment (or waiver of such plan);
‘‘(B) whose members are trained in trauma-informed
care, de-escalation strategies, and harm reduction;
‘‘(C) that is able to respond in a timely manner and,
where appropriate, provide—
‘‘(i) screening and assessment;
‘‘(ii) stabilization and de-escalation; and
‘‘(iii) coordination with, and referrals to, health,
social, and other services and supports as needed, and
health services as needed;
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‘‘(D) that maintains relationships with relevant
community partners, including medical and behavioral
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135 STAT. 214 PUBLIC LAW 117–2—MAR. 11, 2021
health providers, primary care providers, community health
centers, crisis respite centers, and managed care organiza-
tions (if applicable); and
‘‘(E) that maintains the privacy and confidentiality of
patient information consistent with Federal and State
requirements; and
‘‘(3) available 24 hours per day, every day of the year.
‘‘(c) PAYMENTS.—Notwithstanding section 1905(b) or 1905(ff)
and subject to subsections (y) and (z) of section 1905, during each
of the first 12 fiscal quarters occurring during the period described
in subsection (a) that a State meets the requirements described
in subsection (d), the Federal medical assistance percentage
applicable to amounts expended by the State for medical assistance
for qualifying community-based mobile crisis intervention services
furnished during such quarter shall be equal to 85 percent. In
no case shall the application of the previous sentence result in
the Federal medical assistance percentage applicable to amounts
expended by a State for medical assistance for such qualifying
community-based mobile crisis intervention services furnished
during a quarter being less than the Federal medical assistance
percentage that would apply to such amounts expended by the
State for such services furnished during such quarter without
application of the previous sentence.
‘‘(d) REQUIREMENTS.—The requirements described in this sub-
section are the following:
‘‘(1) The State demonstrates, to the satisfaction of the Sec-
retary that it will be able to support the provision of qualifying
community-based mobile crisis intervention services that meet
the conditions specified in subsection (b).
‘‘(2) The State provides assurances satisfactory to the Sec-
retary that—
‘‘(A) any additional Federal funds received by the State
for qualifying community-based mobile crisis intervention
services provided under this section that are attributable
to the increased Federal medical assistance percentage
under subection (c) will be used to supplement, and not
supplant, the level of State funds expended for such serv-
ices for the fiscal year preceding the first fiscal quarter
occurring during the period described in subsection (a);
‘‘(B) if the State made qualifying community-based
mobile crisis intervention services available in a region
of the State in such fiscal year, the State will continue
to make such services available in such region under this
section during each month occurring during the period
described in subsection (a) for which the Federal medical
assistance percentage under subsection (c) is applicable
with respect to the State.
‘‘(e) FUNDING FOR STATE PLANNING GRANTS.—There is appro-
priated, out of any funds in the Treasury not otherwise appro-
priated, $15,000,000 to the Secretary for purposes of implementing,
administering, and making planning grants to States as soon as
practicable for purposes of developing a State plan amendment
or section 1115, 1915(b), or 1915(c) waiver request (or an amend-
ment to such a waiver) to provide qualifying community-based
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mobile crisis intervention services under this section, to remain
available until expended.’’.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 215
SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE
UNDER STATE MEDICAID PLANS WHICH BEGIN TO
EXPEND AMOUNTS FOR CERTAIN MANDATORY INDIVID-
UALS.
Section 1905 of the Social Security Act (42 U.S.C. 1396d),
as amended by section 9811 of this subtitle, is further amended—
(1) in subsection (b), in the first sentence, by striking
‘‘and (hh)’’ and inserting ‘‘(hh), and (ii)’’;
(2) in subsection (ff), by striking ‘‘subject to subsection
(hh)’’ and inserting ‘‘subject to subsections (hh) and (ii)’’; and
(3) by adding at the end the following new subsection:
‘‘(ii) TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE
UNDER STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS
FOR CERTAIN MANDATORY INDIVIDUALS.—
‘‘(1) IN GENERAL.—For each quarter occurring during the Time periods.
8-quarter period beginning with the first calendar quarter
during which a qualifying State (as defined in paragraph (3))
expends amounts for all individuals described in section
1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of such
plan), the Federal medical assistance percentage determined
under subsection (b) for such State shall, after application
of any increase, if applicable, under section 6008 of the Families
First Coronavirus Response Act, be increased by 5 percentage
points, except for any quarter (and each subsequent quarter)
during such period during which the State ceases to provide
medical assistance to any such individual under the State plan
(or waiver of such plan).
‘‘(2) SPECIAL APPLICATION RULES.—Any increase described
in paragraph (1) (or payment made for expenditures on medical
assistance that are subject to such increase)—
‘‘(A) shall not apply with respect to disproportionate
share hospital payments described in section 1923;
‘‘(B) shall not be taken into account in calculating
the enhanced FMAP of a State under section 2105;
‘‘(C) shall not be taken into account for purposes of
part A, D, or E of title IV; and
‘‘(D) shall not be taken into account for purposes of
applying payment limits under subsections (f) and (g) of
section 1108.
‘‘(3) DEFINITION.—For purposes of this subsection, the term
‘qualifying State’ means a State which has not expended
amounts for all individuals described in section
1902(a)(10)(A)(i)(VIII) before the date of the enactment of this
subsection.’’.
SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSIST-
ANCE PERCENTAGE TO URBAN INDIAN HEALTH
ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH CARE
SYSTEMS.
Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) Time periods.
is amended by inserting after ‘‘(as defined in section 4 of the
Indian Health Care Improvement Act)’’ the following: ‘‘; for the
8 fiscal year quarters beginning with the first fiscal year quarter
beginning after the date of the enactment of the American Rescue
Plan Act of 2021, the Federal medical assistance percentage shall
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also be 100 per centum with respect to amounts expended as
medical assistance for services which are received through an Urban
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135 STAT. 216 PUBLIC LAW 117–2—MAR. 11, 2021
Indian organization (as defined in paragraph (29) of section 4 of
the Indian Health Care Improvement Act) that has a grant or
contract with the Indian Health Service under title V of such
Act; and, for such 8 fiscal year quarters, the Federal medical assist-
ance percentage shall also be 100 per centum with respect to
amounts expended as medical assistance for services which are
received through a Native Hawaiian Health Center (as defined
in section 12(4) of the Native Hawaiian Health Care Improvement
Act) or a qualified entity (as defined in section 6(b) of such Act)
that has a grant or contract with the Papa Ola Lokahi under
section 8 of such Act’’.
SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR
SINGLE SOURCE DRUGS AND INNOVATOR MULTIPLE
SOURCE DRUGS.
Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C.
1396r–8(c)(2)(D)) is amended by inserting after ‘‘December 31,
2009,’’ the following: ‘‘and before January 1, 2024,’’.
42 USC 1396d SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMU-
note. NITY-BASED SERVICES DURING THE COVID–19 EMER-
GENCY.
(a) INCREASED FMAP.—
(1) IN GENERAL.—Notwithstanding section 1905(b) of the
Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff),
in the case of a State that meets the HCBS program require-
ments under subsection (b), the Federal medical assistance
percentage determined for the State under section 1905(b) of
such Act (or, if applicable, under section 1905(ff)) and, if
applicable, increased under subsection (y), (z), (aa), or (ii) of
section 1905 of such Act (42 U.S.C. 1396d), section 1915(k)
of such Act (42 U.S.C. 1396n(k)), or section 6008(a) of the
Families First Coronavirus Response Act (Public Law 116–
127), shall be increased by 10 percentage points with respect
to expenditures of the State under the State Medicaid program
for home and community-based services (as defined in para-
graph (2)(B)) that are provided during the HCBS program
improvement period (as defined in paragraph (2)(A)). In no
case may the application of the previous sentence result in
the Federal medical assistance percentage determined for a
State being more than 95 percent with respect to such expendi-
Territories. tures. Any payment made to Puerto Rico, the Virgin Islands,
Guam, the Northern Mariana Islands, or American Samoa for
expenditures on medical assistance that are subject to the
Federal medical assistance percentage increase specified under
the first sentence of this paragraph shall not be taken into
account for purposes of applying payment limits under sub-
sections (f) and (g) of section 1108 of the Social Security Act
(42 U.S.C. 1308).
(2) DEFINITIONS.—In this section:
Time period. (A) HCBS PROGRAM IMPROVEMENT PERIOD.—The term
‘‘HCBS program improvement period’’ means, with respect
to a State, the period—
(i) beginning on April 1, 2021; and
(ii) ending on March 31, 2022.
(B) HOME AND COMMUNITY-BASED SERVICES.—The term
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‘‘home and community-based services’’ means any of the
following:
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 217
(i) Home health care services authorized under
paragraph (7) of section 1905(a) of the Social Security
Act (42 U.S.C. 1396d(a)).
(ii) Personal care services authorized under para-
graph (24) of such section.
(iii) PACE services authorized under paragraph
(26) of such section.
(iv) Home and community-based services author-
ized under subsections (b), (c), (i), (j), and (k) of section
1915 of such Act (42 U.S.C. 1396n), such services
authorized under a waiver under section 1115 of such
Act (42 U.S.C. 1315), and such services through cov-
erage authorized under section 1937 of such Act (42
U.S.C. 1396u–7).
(v) Case management services authorized under
section 1905(a)(19) of the Social Security Act (42 U.S.C.
1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C.
1396n(g)).
(vi) Rehabilitative services, including those related
to behavioral health, described in section 1905(a)(13)
of such Act (42 U.S.C. 1396d(a)(13)).
(vii) Such other services specified by the Secretary
of Health and Human Services.
(C) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible indi-
vidual’’ means an individual who is eligible for and enrolled
for medical assistance under a State Medicaid program
and includes an individual who becomes eligible for medical
assistance under a State Medicaid program when removed
from a waiting list.
(D) MEDICAID PROGRAM.—The term ‘‘Medicaid pro-
gram’’ means, with respect to a State, the State program
under title XIX of the Social Security Act (42 U.S.C. 1396
et seq.) (including any waiver or demonstration under such
title or under section 1115 of such Act (42 U.S.C. 1315)
relating to such title).
(E) STATE.—The term ‘‘State’’ has the meaning given
such term for purposes of title XIX of the Social Security
Act (42 U.S.C. 1396 et seq.).
(b) STATE REQUIREMENTS FOR FMAP INCREASE.—As conditions
for receipt of the increase under subsection (a) to the Federal
medical assistance percentage determined for a State, the State
shall meet each of the following requirements (referred to in sub-
section (a) as the HCBS program requirements):
(1) SUPPLEMENT, NOT SUPPLANT.—The State shall use the Effective date.
Federal funds attributable to the increase under subsection
(a) to supplement, and not supplant, the level of State funds
expended for home and community-based services for eligible
individuals through programs in effect as of April 1, 2021.
(2) REQUIRED IMPLEMENTATION OF CERTAIN ACTIVITIES.—
The State shall implement, or supplement the implementation
of, one or more activities to enhance, expand, or strengthen
home and community-based services under the State Medicaid
program.
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135 STAT. 218 PUBLIC LAW 117–2—MAR. 11, 2021
SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND
EMPLOYEE SAFETY IN NURSING FACILITIES.
Section 1919 of the Social Security Act (42 U.S.C. 1396r) is
amended by adding at the end the following new subsection:
Time period. ‘‘(k) FUNDING FOR STATE STRIKE TEAMS.—In addition to
amounts otherwise available, there is appropriated to the Secretary,
out of any monies in the Treasury not otherwise appropriated,
$250,000,000, to remain available until expended, for purposes of
allocating such amount among the States (including the District
of Columbia and each territory of the United States) for such
a State to establish and implement a strike team that will be
deployed to a nursing facility in the State with diagnosed or sus-
pected cases of COVID–19 among residents or staff for the purposes
of assisting with clinical care, infection control, or staffing during
the emergency period described in section 1135(g)(1)(B) and the
1-year period immediately following the end of such emergency
period.’’.
SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC
HEALTH EMERGENCY RELATED TO CORONAVIRUS.
(a) IN GENERAL.—Section 1923(f)(3) of the Social Security Act
(42 U.S.C. 1396r–4(f)(3)) is amended—
(1) in subparagraph (A), by striking ‘‘subparagraph (E)’’
and inserting ‘‘subparagraphs (E) and (F)’’ ; and
(2) by adding at the end the following new subparagraph:
‘‘(F) ALLOTMENTS DURING THE CORONAVIRUS TEM-
PORARY MEDICAID FMAP INCREASE.—
‘‘(i) IN GENERAL.—Notwithstanding any other
provision of this subsection, for any fiscal year for
which the Federal medical assistance percentage
applicable to expenditures under this section is
increased pursuant to section 6008 of the Families
First Coronavirus Response Act, the Secretary shall
recalculate the annual DSH allotment, including the
DSH allotment specified under paragraph (6)(A)(vi),
to ensure that the total DSH payments (including both
Federal and State shares) that a State may make
related to a fiscal year is equal to the total DSH
payments that the State could have made for such
fiscal year without such increase to the Federal medical
assistance percentage.
Determination. ‘‘(ii) NO APPLICATION TO ALLOTMENTS BEGINNING
AFTER COVID–19 EMERGENCY PERIOD.—The DSH allot-
ment for any State for the first fiscal year beginning
after the end of the emergency period described in
section 1135(g)(1)(B) or any succeeding fiscal year shall
be determined under this paragraph without regard
to the DSH allotments determined under clause (i).’’.
42 USC 1396r–4 (b) EFFECTIVE DATE.—The amendment made by subsection (a)
note. shall take effect and apply as if included in the enactment of
the Families First Coronavirus Response Act (Public Law 116–
127).
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 219
Subtitle K—Children’s Health Insurance
Program
SEC. 9821. MANDATORY COVERAGE OF COVID–19 VACCINES AND
ADMINISTRATION AND TREATMENT UNDER CHIP.
(a) COVERAGE.—
(1) IN GENERAL.—Section 2103(c) of the Social Security
Act (42 U.S.C. 1397cc(c)) is amended by adding at the end
the following paragraph:
‘‘(11) REQUIRED COVERAGE OF COVID–19 VACCINES AND Time period.
TREATMENT.—Regardless of the type of coverage elected by a
State under subsection (a), the child health assistance provided
for a targeted low-income child, and, in the case of a State
that elects to provide pregnancy-related assistance pursuant
to section 2112, the pregnancy-related assistance provided for
a targeted low-income pregnant woman (as such terms are
defined for purposes of such section), shall include coverage,
during the period beginning on the date of the enactment
of this paragraph and ending on the last day of the first
calendar quarter that begins one year after the last day of
the emergency period described in section 1135(g)(1)(B), of—
‘‘(A) a COVID–19 vaccine (and the administration of
the vaccine); and
‘‘(B) testing and treatments for COVID–19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of an individual who is
diagnosed with or presumed to have COVID–19, during
the period during which such individual has (or is pre-
sumed to have) COVID–19, the treatment of a condition
that may seriously complicate the treatment of COVID–
19, if otherwise covered under the State child health plan
(or waiver of such plan).’’.
(2) PROHIBITION OF COST SHARING.—Section 2103(e)(2) of
the Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended
by section 6004(b)(3) of the Families First Coronavirus
Response Act, is amended—
(A) in the paragraph header, by inserting ‘‘A COVID–
19 VACCINE, COVID–19 TREATMENT,’’ before ‘‘OR PREGNANCY-
RELATED ASSISTANCE’’; and
(B) by striking ‘‘visits described in section
1916(a)(2)(G), or’’ and inserting ‘‘services described in sec-
tion 1916(a)(2)(G), vaccines described in section
1916(a)(2)(H) administered during the period described in
such section (and the administration of such vaccines),
testing or treatments described in section 1916(a)(2)(I) fur-
nished during the period described in such section, or’’.
(b) TEMPORARY INCREASE IN FEDERAL PAYMENTS FOR COVERAGE
AND ADMINISTRATION OF COVID–19 VACCINES.—Section 2105(c) of
the Social Security Act (42 U.S.C. 1397ee(c)) is amended by adding
at the end the following new paragraph:
‘‘(12) TEMPORARY ENHANCED PAYMENT FOR COVERAGE AND
ADMINISTRATION OF COVID–19 VACCINES.—During the period
described in section 1905(hh)(2), notwithstanding subsection
(b), the enhanced FMAP for a State, with respect to payments
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under subsection (a) for expenditures under the State child
health plan (or a waiver of such plan) for a vaccine described
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135 STAT. 220 PUBLIC LAW 117–2—MAR. 11, 2021
in section 1905(a)(4)(E) (and the administration of such a vac-
cine), shall be equal to 100 percent.’’.
(c) ADJUSTMENT OF CHIP ALLOTMENTS.—Section 2104(m) of
the Social Security Act (42 U.S.C. 1397dd(m)) is amended—
(1) in paragraph (2)(B), in the matter preceding clause
(i), by striking ‘‘paragraphs (5) and (7)’’ and inserting ‘‘para-
graphs (5), (7), and (12)’’; and
(2) by adding at the end the following new paragraph:
Effective date. ‘‘(12) ADJUSTING ALLOTMENTS TO ACCOUNT FOR INCREASED
FEDERAL PAYMENTS FOR COVERAGE AND ADMINISTRATION OF
COVID–19 VACCINES.—If a State, commonwealth, or territory
receives payment for a fiscal year (beginning with fiscal year
2021) under subsection (a) of section 2105 for expenditures
that are subject to the enhanced FMAP specified under sub-
section (c)(12) of such section, the amount of the allotment
determined for the State, commonwealth, or territory under
this subsection—
‘‘(A) for such fiscal year shall be increased by the
projected expenditures for such year by the State, common-
wealth, or territory under the State child health plan (or
a waiver of such plan) for vaccines described in section
1905(a)(4)(E) (and the administration of such vaccines);
and
‘‘(B) once actual expenditures are available in the sub-
sequent fiscal year, the fiscal year allotment that was
adjusted by the amount described in subparagraph (A)
shall be adjusted on the basis of the difference between—
‘‘(i) such projected amount of expenditures
described in subparagraph (A) for such fiscal year
described in such subparagraph by the State, common-
wealth, or territory; and
‘‘(ii) the actual amount of expenditures for such
fiscal year described in subparagraph (A) by the State,
commonwealth, or territory under the State child
health plan (or waiver of such plan) for vaccines
described in section 1905(a)(4)(E) (and the administra-
tion of such vaccines).’’.
SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR
PREGNANT AND POSTPARTUM WOMEN.
(a) MODIFICATIONS TO COVERAGE.—
(1) IN GENERAL.—Section 2107(e)(1) of the Social Security
Act (42 U.S.C. 1397gg(e)(1)) is amended—
(A) by redesignating subparagraphs (J) through (S)
as subparagraphs (K) through (T), respectively; and
(B) by inserting after subparagraph (I) the following
new subparagraph:
Time period. ‘‘(J) Paragraphs (5) and (16) of section 1902(e) (relating
Requirement. to the State option to provide medical assistance consisting
of full benefits during pregnancy and throughout the 12-
month postpartum period under title XIX), if the State
provides child health assistance for targeted low-income
children who are pregnant or to targeted low-income preg-
nant women and the State has elected to apply such para-
graph (16) with respect to pregnant women under title
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XIX, the provision of assistance under the State child
health plan or waiver for targeted low-income children
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 221
or targeted low-income pregnant women during pregnancy
and the 12-month postpartum period shall be required
and not at the option of the State and shall include coverage
of all items or services provided to a targeted low-income
child or targeted low-income pregnant woman (as
applicable) under the State child health plan or waiver).’’.
(2) OPTIONAL COVERAGE OF TARGETED LOW-INCOME PREG-
NANT WOMEN.—Section 2112(d)(2)(A) of the Social Security Act
(42 U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ‘‘60-
day period’’ the following: ‘‘, or, in the case that subparagraph
(A) of section 1902(e)(16) applies to the State child health
plan (or waiver of such plan), pursuant to section 2107(e)(1),
the 12-month period,’’.
(b) EFFECTIVE DATE.—The amendments made by subsection Applicability.
(a), shall apply with respect to State elections made under para- Time period.
42 USC 1397gg
graph (16) of section 1902(e) of the Social Security Act (42 U.S.C. note.
1396a(e)), as added by section 9812(a) of subtitle J of this title,
during the 5-year period beginning on the 1st day of the 1st fiscal
year quarter that begins one year after the date of the enactment
of this Act.
Subtitle L—Medicare
SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOS-
PITALS IN ALL-URBAN STATES.
(a) IN GENERAL.—Section 1886(d)(3)(E) of the Social Security
Act (42 U.S.C. 1395ww(d)(3)(E)) is amended—
(1) in clause (i), in the first sentence, by striking ‘‘or (iii)’’
and inserting ‘‘, (iii), or (iv)’’; and
(2) by adding at the end the following new clause:
‘‘(iv) FLOOR ON AREA WAGE INDEX FOR HOSPITALS
IN ALL-URBAN STATES.—
‘‘(I) IN GENERAL.—For discharges occurring on Effective date.
or after October 1, 2021, the area wage index
applicable under this subparagraph to any hospital
in an all-urban State (as defined in subclause (IV))
may not be less than the minimum area wage
index for the fiscal year for hospitals in that State,
as established under subclause (II).
‘‘(II) MINIMUM AREA WAGE INDEX.—For pur-
poses of subclause (I), the Secretary shall establish
a minimum area wage index for a fiscal year for
hospitals in each all-urban State using the method-
ology described in section 412.64(h)(4)(vi) of title
42, Code of Federal Regulations, as in effect for
fiscal year 2018.
‘‘(III) WAIVING BUDGET NEUTRALITY.—Pursu-
ant to the fifth sentence of clause (i), this clause
shall not be applied in a budget neutral manner.
‘‘(IV) ALL-URBAN STATE DEFINED.—In this
clause, the term ‘all-urban State’ means a State
in which there are no rural areas (as defined in
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paragraph (2)(D)) or a State in which there are
no hospitals classified as rural under this section.’’.
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135 STAT. 222 PUBLIC LAW 117–2—MAR. 11, 2021
(b) WAIVING BUDGET NEUTRALITY.—Section 1886(d)(3)(E)(i) of
the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended,
in the fifth sentence—
(1) by striking ‘‘and the amendments’’ and inserting ‘‘,
the amendments’’; and
(2) by inserting ‘‘, and the amendments made by section
9831(a) of the American Rescue Plan Act of 2021’’ after ‘‘Care
Act’’.
SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR
MODIFY APPLICATION OF CERTAIN MEDICARE REQUIRE-
MENTS WITH RESPECT TO AMBULANCE SERVICES FUR-
NISHED DURING CERTAIN EMERGENCY PERIODS.
(a) WAIVER AUTHORITY.—Section 1135(b) of the Social Security
Act (42 U.S.C. 1320b–5(b)) is amended—
(1) in the first sentence—
(A) in paragraph (7), by striking ‘‘and’’ at the end;
(B) in paragraph (8), by striking the period at the
end and inserting ‘‘; and’’; and
(C) by inserting after paragraph (8) the following new
paragraph:
‘‘(9) any requirement under section 1861(s)(7) or section
1834(l) that an ambulance service include the transport of
an individual to the extent necessary to allow payment for
ground ambulance services furnished in response to a 911
call (or the equivalent in areas without a 911 call system)
in cases in which an individual would have been transported
to a destination permitted under Medicare regulations (as
described in section 410.40 to title 42, Code of Federal Regula-
tions (or successor regulations)) but such transport did not
occur as a result of community-wide emergency medical service
(EMS) protocols due to the public health emergency described
in subsection (g)(1)(B).’’; and
(2) in the flush matter at the end, by adding at the end
the following: ‘‘Ground ambulance services for which payment
is made pursuant to paragraph (9) shall be paid at the base
rate that would have been paid under the fee schedule estab-
lished under 1834(l) (excluding any mileage payment) if the
individual had been so transported and, with respect to ambu-
lance services furnished by a critical access hospital or an
entity described in paragraph (8) of such section, at the amount
that otherwise would be paid under such paragraph.’’.
(b) EMERGENCY PERIOD EXCEPTION.—Section 1135(g)(1)(B) of
the Social Security Act (42 U.S.C. 1320b–5(g)(1)(B)) is amended,
in the matter preceding clause (i), by striking ‘‘subsection (b)(8)’’
and inserting ‘‘paragraphs (8) and (9) of subsection (b)’’.
SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appro-
priated to the inspector general of the Department of Health and
Human Services for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $5,000,000, to remain avail-
able until expended, for oversight of activities supported with funds
appropriated to the Department of Health and Human Services
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to prevent, prepare for, and respond to coronavirus 2019 or COVID–
19, domestically or internationally.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 223
Subtitle M—Coronavirus State and Local
Fiscal Recovery Funds
SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY
FUNDS.
(a) IN GENERAL.—Title VI of the Social Security Act (42 U.S.C.
801 et seq.) is amended by adding at the end the following:
‘‘SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND. 42 USC 802.
‘‘(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated—
‘‘(1) $219,800,000,000, to remain available through
December 31, 2024, for making payments under this section
to States, territories, and Tribal governments to mitigate the
fiscal effects stemming from the public health emergency with
respect to the Coronavirus Disease (COVID–19); and
‘‘(2) $50,000,000, to remain available until expended, for
the costs of the Secretary for administration of the funds estab-
lished under this title.
‘‘(b) AUTHORITY TO MAKE PAYMENTS.—
‘‘(1) PAYMENTS TO TERRITORIES.—
‘‘(A) IN GENERAL.—The Secretary shall reserve
$4,500,000,000 of the amount appropriated under sub-
section (a)(1) to make payments to the territories.
‘‘(B) ALLOCATION.—Of the amount reserved under
subparagraph (A)—
‘‘(i) 50 percent of such amount shall be allocated
by the Secretary equally to each territory; and
‘‘(ii) 50 percent of such amount shall be allocated
by the Secretary as an additional amount to each terri-
tory in an amount which bears the same proportion
to 1⁄2 of the total amount reserved under subparagraph
(A) as the population of the territory bears to the
total population of all such territories.
‘‘(C) PAYMENT.—The Secretary shall pay each territory
the total of the amounts allocated for the territory under
subparagraph (B) in accordance with paragraph (6).
‘‘(2) PAYMENTS TO TRIBAL GOVERNMENTS.—
‘‘(A) IN GENERAL.—The Secretary shall reserve
$20,000,000,000 of the amount appropriated under sub-
section (a)(1) to make payments to Tribal governments.
‘‘(B) ALLOCATION.—Of the amount reserved under
subparagraph (A)—
‘‘(i) $1,000,000,000 shall be allocated by the Sec-
retary equally among each of the Tribal governments;
and
‘‘(ii) $19,000,000,000 shall be allocated by the Sec-
retary to the Tribal governments in a manner deter-
mined by the Secretary.
‘‘(C) PAYMENT.— The Secretary shall pay each Tribal
government the total of the amounts allocated for the Tribal
government under subparagraph (B) in accordance with
paragraph (6).
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‘‘(3) PAYMENTS TO EACH OF THE 50 STATES AND THE DISTRICT
OF COLUMBIA.—
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135 STAT. 224 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(A) IN GENERAL.—The Secretary shall reserve
$195,300,000,000 of the amount appropriated under sub-
section (a)(1) to make payments to each of the 50 States
and the District of Columbia.
‘‘(B) ALLOCATIONS.—Of the amount reserved under
subparagraph (A)—
‘‘(i) $25,500,000,000 of such amount shall be allo-
cated by the Secretary equally among each of the 50
States and the District of Columbia;
‘‘(ii) an amount equal to $1,250,000,000 less the
amount allocated for the District of Columbia pursuant
to section 601(c)(6) shall be allocated by the Secretary
as an additional amount to the District of Columbia;
and
Estimates. ‘‘(iii) an amount equal to the remainder of the
Time period. amount reserved under subparagraph (A) after the
application of clauses (i) and (ii) of this subparagraph
shall be allocated by the Secretary as an additional
amount to each of the 50 States and the District of
Columbia in an amount which bears the same propor-
tion to such remainder as the average estimated
number of seasonally-adjusted unemployed individuals
(as measured by the Bureau of Labor Statistics Local
Area Unemployment Statistics program) in the State
or District of Columbia over the 3-month period ending
with December 2020 bears to the average estimated
number of seasonally-adjusted unemployed individuals
in all of the 50 States and the District of Columbia
over the same period.
‘‘(C) PAYMENT.—
‘‘(i) IN GENERAL.—Subject to clause (ii), the Sec-
retary shall pay each of the 50 States and the District
of Columbia, from the amount reserved under subpara-
graph (A), the total of the amounts allocated for the
State and District of Columbia under subparagraph
(B) in accordance with paragraph (6).
‘‘(ii) MINIMUM PAYMENT REQUIREMENT.—
‘‘(I) IN GENERAL.—The sum of—
‘‘(aa) the total amounts allocated for 1 of
the 50 States or the District of Columbia under
subparagraph (B) (as determined without
regard to this clause); and
‘‘(bb) the amounts allocated under section
603 to the State (for distribution by the State
to nonentitlement units of local government
in the State) and to metropolitan cities and
counties in the State;
shall not be less than the amount allocated to
the State or District of Columbia for fiscal year
2020 under section 601, including any amount paid
directly to a unit of local government in the State
under such section.
Determination. ‘‘(II) PRO RATA ADJUSTMENT.—The Secretary
Compliance. shall adjust on a pro rata basis the amount of
the allocations for each of the 50 States and the
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District of Columbia determined under subpara-
graph (B)(iii) (without regard to this clause) to
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 225
the extent necessary to comply with the require-
ment of subclause (I).
‘‘(4) PRO RATA ADJUSTMENT AUTHORITY.—The amounts
otherwise determined for allocation and payment under para-
graphs (1), (2), and (3) may be adjusted by the Secretary on
a pro rata basis to the extent necessary to ensure that all
available funds are allocated to States, territories, and Tribal
governments in accordance with the requirements specified in
each such paragraph (as applicable).
‘‘(5) POPULATION DATA.—For purposes of determining Determination.
allocations for a territory under this section, the population
of the territory shall be determined based on the most recent
data available from the Bureau of the Census.
‘‘(6) TIMING.— Deadlines.
‘‘(A) STATES AND TERRITORIES.—
‘‘(i) IN GENERAL.—To the extent practicable, subject
to clause (ii), with respect to each State and territory
allocated a payment under this subsection, the Sec-
retary shall make the payment required for the State
or territory not later than 60 days after the date on
which the certification required under subsection (d)(1)
is provided to the Secretary.
‘‘(ii) AUTHORITY TO SPLIT PAYMENT.—
‘‘(I) IN GENERAL.—The Secretary shall have Time period.
the authority to withhold payment of up to 50
percent of the amount allocated to each State and
territory (other than payment of the amount allo-
cated under paragraph (3)(B)(ii) to the District
of Columbia) for a period of up to 12 months from
the date on which the State or territory provides
the certification required under subsection (d)(1).
The Secretary shall exercise such authority with
respect to a State or territory based on the
unemployment rate in the State or territory as
of such date.
‘‘(II) PAYMENT OF WITHHELD AMOUNT.—Before Requirement.
paying to a State or territory the remainder of
an amount allocated to the State or territory (sub-
ject to subclause (III)) that has been withheld by
the Secretary under subclause (I), the Secretary
shall require the State or territory to submit a
second certification under subsection (d)(1), in
addition to such other information as the Secretary
may require.
‘‘(III) RECOVERY OF AMOUNTS SUBJECT TO
RECOUPMENT.—If a State or territory is required
under subsection (e) to repay funds for failing to
comply with subsection (c), the Secretary may
reduce the amount otherwise payable to the State
or territory under subclause (II) by the amount
that the State or territory would otherwise be
required to repay under such subsection (e).
‘‘(B) TRIBAL GOVERNMENTS.—To the extent practicable,
with respect to each Tribal government for which an
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amount is allocated under this subsection, the Secretary
shall make the payment required for the Tribal government
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135 STAT. 226 PUBLIC LAW 117–2—MAR. 11, 2021
not later than 60 days after the date of enactment of
this section.
‘‘(C) INITIAL PAYMENT TO DISTRICT OF COLUMBIA.—The
Secretary shall pay the amount allocated under paragraph
(3)(B)(ii) to the District of Columbia not later than 15
days after the date of enactment of this section.
‘‘(c) REQUIREMENTS.—
Deadline. ‘‘(1) USE OF FUNDS.—Subject to paragraph (2), and except
as provided in paragraph (3), a State, territory, or Tribal
government shall only use the funds provided under a payment
made under this section, or transferred pursuant to section
603(c)(4), to cover costs incurred by the State, territory, or
Tribal government, by December 31, 2024—
‘‘(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID–19) or
its negative economic impacts, including assistance to
households, small businesses, and nonprofits, or aid to
impacted industries such as tourism, travel, and hospi-
tality;
Grants. ‘‘(B) to respond to workers performing essential work
during the COVID–19 public health emergency by pro-
viding premium pay to eligible workers of the State, terri-
tory, or Tribal government that are performing such essen-
tial work, or by providing grants to eligible employers
that have eligible workers who perform essential work;
‘‘(C) for the provision of government services to the
extent of the reduction in revenue of such State, territory,
or Tribal government due to the COVID–19 public health
emergency relative to revenues collected in the most recent
full fiscal year of the State, territory, or Tribal government
prior to the emergency; or
‘‘(D) to make necessary investments in water, sewer,
or broadband infrastructure.
‘‘(2) FURTHER RESTRICTION ON USE OF FUNDS.—
‘‘(A) IN GENERAL.—A State or territory shall not use
the funds provided under this section or transferred pursu-
ant to section 603(c)(4) to either directly or indirectly offset
a reduction in the net tax revenue of such State or territory
resulting from a change in law, regulation, or administra-
tive interpretation during the covered period that reduces
any tax (by providing for a reduction in a rate, a rebate,
a deduction, a credit, or otherwise) or delays the imposition
of any tax or tax increase.
‘‘(B) PENSION FUNDS.—No State or territory may use
funds made available under this section for deposit into
any pension fund.
‘‘(3) TRANSFER AUTHORITY.—A State, territory, or Tribal
government receiving a payment from funds made available
under this section may transfer funds to a private nonprofit
organization (as that term is defined in paragraph (17) of
section 401 of the McKinney-Vento Homeless Assistance Act
(42 U.S.C. 11360(17)), a Tribal organization (as that term is
defined in section 4 of the Indian Self-Determination and Edu-
cation Assistance Act (25 U.S.C. 5304)), a public benefit corpora-
tion involved in the transportation of passengers or cargo, or
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a special-purpose unit of State or local government.
‘‘(d) CERTIFICATIONS AND REPORTS.—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 227
‘‘(1) IN GENERAL.—In order for a State or territory to receive
a payment under this section, or a transfer of funds under
section 603(c)(4), the State or territory shall provide the Sec-
retary with a certification, signed by an authorized officer of
such State or territory, that such State or territory requires
the payment or transfer to carry out the activities specified
in subsection (c) of this section and will use any payment
under this section, or transfer of funds under section 603(c)(4),
in compliance with subsection (c) of this section.
‘‘(2) REPORTING.—Any State, territory, or Tribal govern-
ment receiving a payment under this section shall provide
to the Secretary periodic reports providing a detailed accounting
of—
‘‘(A) the uses of funds by such State, territory, or
Tribal government, including, in the case of a State or
a territory, all modifications to the State’s or territory’s
tax revenue sources during the covered period; and
‘‘(B) such other information as the Secretary may
require for the administration of this section.
‘‘(e) RECOUPMENT.—Any State, territory, or Tribal government Requirement.
that has failed to comply with subsection (c) shall be required
to repay to the Secretary an amount equal to the amount of funds
used in violation of such subsection, provided that, in the case
of a violation of subsection (c)(2)(A), the amount the State or terri-
tory shall be required to repay shall be lesser of—
‘‘(1) the amount of the applicable reduction to net tax
revenue attributable to such violation; and
‘‘(2) the amount of funds received by such State or territory
pursuant to a payment made under this section or a transfer
made under section 603(c)(4).
‘‘(f) REGULATIONS.—The Secretary shall have the authority to
issue such regulations as may be necessary or appropriate to carry
out this section.
‘‘(g) DEFINITIONS.—In this section:
‘‘(1) COVERED PERIOD.—The term ‘covered period’ means,
with respect to a State, territory, or Tribal government, the
period that—
‘‘(A) begins on March 3, 2021; and
‘‘(B) ends on the last day of the fiscal year of such
State, territory, or Tribal government in which all funds
received by the State, territory, or Tribal government from
a payment made under this section or a transfer made
under section 603(c)(4) have been expended or returned
to, or recovered by, the Secretary.
‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible workers’ means
those workers needed to maintain continuity of operations of
essential critical infrastructure sectors and additional sectors
as each Governor of a State or territory, or each Tribal govern-
ment, may designate as critical to protect the health and well-
being of the residents of their State, territory, or Tribal govern-
ment.
‘‘(3) PREMIUM PAY.—The term ‘premium pay’ means an
amount of up to $13 per hour that is paid to an eligible
worker, in addition to wages or remuneration the eligible
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worker otherwise receives, for all work performed by the eligible
worker during the COVID–19 public health emergency. Such
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135 STAT. 228 PUBLIC LAW 117–2—MAR. 11, 2021
amount may not exceed $25,000 with respect to any single
eligible worker.
‘‘(4) SECRETARY.—The term ‘Secretary’ means the Secretary
of the Treasury.
‘‘(5) STATE.—The term ‘State’ means each of the 50 States
and the District of Columbia.
‘‘(6) TERRITORY.—The term ‘territory’ means the Common-
wealth of Puerto Rico, the United States Virgin Islands, Guam,
the Commonwealth of the Northern Mariana Islands, and
American Samoa.
‘‘(7) TRIBAL GOVERNMENT.—The term ‘Tribal Government’
means the recognized governing body of any Indian or Alaska
Native tribe, band, nation, pueblo, village, community, compo-
nent band, or component reservation, individually identified
(including parenthetically) in the list published most recently
as of the date of enactment of this Act pursuant to section
104 of the Federally Recognized Indian Tribe List Act of 1994
(25 U.S.C. 5131).
42 USC 803. ‘‘SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.
‘‘(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $130,200,000,000, to
remain available through December 31, 2024, for making payments
under this section to metropolitan cities, nonentitlement units of
local government, and counties to mitigate the fiscal effects stem-
ming from the public health emergency with respect to the
Coronavirus Disease (COVID–19).
‘‘(b) AUTHORITY TO MAKE PAYMENTS.—
‘‘(1) METROPOLITAN CITIES.—
‘‘(A) IN GENERAL.—Of the amount appropriated under
subsection (a), the Secretary shall reserve $45,570,000,000
to make payments to metropolitan cities.
‘‘(B) ALLOCATION AND PAYMENT.—From the amount
reserved under subparagraph (A), the Secretary shall allo-
cate and, in accordance with paragraph (7), pay to each
metropolitan city an amount determined for the metropoli-
tan city consistent with the formula under section 106(b)
of the Housing and Community Development Act of 1974
(42 U.S.C. 5306(b)), except that, in applying such formula,
the Secretary shall substitute ‘all metropolitan cities’ for
‘all metropolitan areas’ each place it appears.
‘‘(2) NONENTITLEMENT UNITS OF LOCAL GOVERNMENT.—
‘‘(A) IN GENERAL.—Of the amount appropriated under
subsection (a), the Secretary shall reserve $19,530,000,000
to make payments to States for distribution by the State
to nonentitlement units of local government in the State.
‘‘(B) ALLOCATION AND PAYMENT.—From the amount
reserved under subparagraph (A), the Secretary shall allo-
cate and, in accordance with paragraph (7), pay to each
State an amount which bears the same proportion to such
reserved amount as the total population of all areas that
are non-metropolitan cities in the State bears to the total
population of all areas that are non-metropolitan cities
in all such States.
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Deadlines. ‘‘(C) DISTRIBUTION TO NONENTITLEMENT UNITS OF
LOCAL GOVERNMENT.—
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 229
‘‘(i) IN GENERAL.—Not later than 30 days after
a State receives a payment under subparagraph (B),
the State shall distribute to each nonentitlement unit
of local government in the State an amount that bears
the same proportion to the amount of such payment
as the population of the nonentitlement unit of local
government bears to the total population of all the
nonentitlement units of local government in the State,
subject to clause (iii).
‘‘(ii) DISTRIBUTION OF FUNDS.— Time period.
‘‘(I) EXTENSION FOR DISTRIBUTION.—If an Certification.
authorized officer of a State required to make dis-
tributions under clause (i) certifies in writing to
the Secretary before the end of the 30-day distribu-
tion period described in such clause that it would
constitute an excessive administrative burden for
the State to meet the terms of such clause with
respect to 1 or more such distributions, the author-
ized officer may request, and the Secretary shall
grant, an extension of such period of not more
than 30 days to allow the State to make such
distributions in accordance with clause (i).
‘‘(II) ADDITIONAL EXTENSIONS.—
‘‘(aa) IN GENERAL.—If a State has been
granted an extension to the distribution period
under subclause (I) but is unable to make
all the distributions required under clause (i)
before the end of such period as extended,
an authorized officer of the State may request
an additional extension of the distribution
period of not more than 30 days. The Secretary
may grant a request for an additional exten-
sion of such period only if—
‘‘(AA) the authorized officer making Plan.
such request provides a written plan to
the Secretary specifying, for each distribu-
tion for which an additional extension is
requested, when the State expects to make
such distribution and the actions the State
has taken and will take in order to make
all such distributions before the end of
the distribution period (as extended under
subclause (I) and this subclause); and
‘‘(BB) the Secretary determines that Determination.
such plan is reasonably designed to dis-
tribute all such funds to nonentitlement
units of local government by the end of
the distribution period (as so extended).
‘‘(bb) FURTHER ADDITIONAL EXTENSIONS.—
If a State granted an additional extension of
the distribution period under item (aa)
requires any further additional extensions of
such period, the request only may be made
and granted subject to the requirements speci-
fied in item (aa).
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‘‘(iii) CAPPED AMOUNT.—The total amount distrib-
uted to a nonentitlement unit of local government
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135 STAT. 230 PUBLIC LAW 117–2—MAR. 11, 2021
under this paragraph may not exceed the amount equal
to 75 percent of the most recent budget for the non-
entitlement unit of local government as of January
27, 2020.
‘‘(iv) RETURN OF EXCESS AMOUNTS.—Any amounts
not distributed to a nonentitlement unit of local govern-
ment as a result of the application of clause (iii) shall
be returned to the Secretary.
Time period. ‘‘(D) PENALTY FOR NONCOMPLIANCE.—If, by the end
of the 120-day period that begins on the date a State
receives a payment from the amount allocated under
subparagraph (B) or, if later, the last day of the distribution
period for the State (as extended with respect to the State
under subparagraph (C)(ii)), such State has failed to make
all the distributions from such payment in accordance with
the terms of subparagraph (C) (including any extensions
of the distribution period granted in accordance with such
subparagraph), an amount equal to the amount of such
payment that remains undistributed as of such date shall
be booked as a debt of such State owed to the Federal
Government, shall be paid back from the State’s allocation
provided under section 602(b)(3)(B)(iii), and shall be depos-
ited into the general fund of the Treasury.
‘‘(3) COUNTIES.—
‘‘(A) AMOUNT.—From the amount appropriated under
subsection (a), the Secretary shall reserve and allocate
$65,100,000,000 of such amount to make payments directly
to counties in an amount which bears the same proportion
to the total amount reserved under this paragraph as the
population of each such county bears to the total population
of all such entities and shall pay such allocated amounts
to such counties in accordance with paragraph (7).
‘‘(B) SPECIAL RULES.—
‘‘(i) URBAN COUNTIES.—No county that is an ‘urban
county’ (as defined in section 102 of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302))
shall receive less than the amount the county would
otherwise receive if the amount paid under this para-
graph were allocated to metropolitan cities and urban
counties under section 106(b) of the Housing and
Community Development Act of 1974 (42 U.S.C.
5306(b)).
Distribution. ‘‘(ii) COUNTIES THAT ARE NOT UNITS OF GENERAL
LOCAL GOVERNMENT.—In the case of an amount to
be paid to a county that is not a unit of general
local government, the amount shall instead be paid
to the State in which such county is located, and such
State shall distribute such amount to each unit of
general local government within such county in an
amount that bears the same proportion to the amount
to be paid to such county as the population of such
units of general local government bears to the total
population of such county.
‘‘(iii) DISTRICT OF COLUMBIA.—For purposes of this
paragraph, the District of Columbia shall be considered
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to consist of a single county that is a unit of general
local government.
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 231
‘‘(4) CONSOLIDATED GOVERNMENTS.—A unit of general local
government that has formed a consolidated government, or
that is geographically contained (in full or in part) within
the boundaries of another unit of general local government
may receive a distribution under each of paragraphs (1), (2),
and (3), as applicable, based on the respective formulas specified
in such paragraphs.
‘‘(5) PRO RATA ADJUSTMENT AUTHORITY.—The amounts
otherwise determined for allocation and payment under para-
graphs (1), (2), and (3) may be adjusted by the Secretary on
a pro rata basis to the extent necessary to ensure that all
available funds are distributed to metropolitan cities, counties,
and States in accordance with the requirements specified in
each paragraph (as applicable) and the certification require-
ment specified in subsection (d).
‘‘(6) POPULATION.—For purposes of determining allocations Determination.
under this section, the population of an entity shall be deter-
mined based on the most recent data are available from the
Bureau of the Census or, if not available, from such other
data as a State determines appropriate.
‘‘(7) TIMING.—
‘‘(A) FIRST TRANCHE AMOUNT.—To the extent prac- Deadline.
ticable, with respect to each metropolitan city for which
an amount is allocated under paragraph (1), each State
for which an amount is allocated under paragraph (2) for
distribution to nonentitlement units of local government,
and each county for which an amount is allocated under
paragraph (3), the Secretary shall pay from such allocation
the First Tranche Amount for such city, State, or county
not later than 60 days after the date of enactment of
this section.
‘‘(B) SECOND TRANCHE AMOUNT.—The Secretary shall Time period.
pay to each metropolitan city for which an amount is
allocated under paragraph (1), each State for which an
amount is allocated under paragraph (2) for distribution
to nonentitlement units of local government, and each
county for which an amount is allocated under paragraph
(3), the Second Tranche Amount for such city, State, or
county not earlier than 12 months after the date on which
the First Tranche Amount is paid to the city, State, or
county.
‘‘(c) REQUIREMENTS.—
‘‘(1) USE OF FUNDS.—Subject to paragraph (2), and except Deadline.
as provided in paragraphs (3) and (4), a metropolitan city,
nonentitlement unit of local government, or county shall only
use the funds provided under a payment made under this
section to cover costs incurred by the metropolitan city, non-
entitlement unit of local government, or county, by December
31, 2024—
‘‘(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID–19) or
its negative economic impacts, including assistance to
households, small businesses, and nonprofits, or aid to
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impacted industries such as tourism, travel, and hospi-
tality;
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135 STAT. 232 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(B) to respond to workers performing essential work
during the COVID–19 public health emergency by pro-
viding premium pay to eligible workers of the metropolitan
city, nonentitlement unit of local government, or county
that are performing such essential work, or by providing
grants to eligible employers that have eligible workers
who perform essential work;
‘‘(C) for the provision of government services to the
extent of the reduction in revenue of such metropolitan
city, nonentitlement unit of local government, or county
due to the COVID–19 public health emergency relative
to revenues collected in the most recent full fiscal year
of the metropolitan city, nonentitlement unit of local
government, or county prior to the emergency; or
‘‘(D) to make necessary investments in water, sewer,
or broadband infrastructure.
‘‘(2) PENSION FUNDS.—No metropolitan city, nonentitlement
unit of local government, or county may use funds made avail-
able under this section for deposit into any pension fund.
‘‘(3) TRANSFER AUTHORITY.—A metropolitan city, nonentitle-
ment unit of local government, or county receiving a payment
from funds made available under this section may transfer
funds to a private nonprofit organization (as that term is
defined in paragraph (17) of section 401 of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a public
benefit corporation involved in the transportation of passengers
or cargo, or a special-purpose unit of State or local government.
‘‘(4) TRANSFERS TO STATES.—Notwithstanding paragraph
(1), a metropolitan city, nonentitlement unit of local govern-
ment, or county receiving a payment from funds made available
under this section may transfer such funds to the State in
which such entity is located.
‘‘(d) REPORTING.—Any metropolitan city, nonentitlement unit
of local government, or county receiving funds provided under a
payment made under this section shall provide to the Secretary
periodic reports providing a detailed accounting of the uses of
such funds by such metropolitan city, nonentitlement unit of local
government, or county and including such other information as
the Secretary may require for the administration of this section.
Requirement. ‘‘(e) RECOUPMENT.—Any metropolitan city, nonentitlement unit
of local government, or county that has failed to comply with sub-
section (c) shall be required to repay to the Secretary an amount
equal to the amount of funds used in violation of such subsection.
‘‘(f) REGULATIONS.—The Secretary shall have the authority to
issue such regulations as may be necessary or appropriate to carry
out this section.
‘‘(g) DEFINITIONS.—In this section:
‘‘(1) COUNTY.—The term ‘county’ means a county, parish,
or other equivalent county division (as defined by the Bureau
of the Census).
‘‘(2) ELIGIBLE WORKERS.—The term ‘eligible workers’ means
those workers needed to maintain continuity of operations of
essential critical infrastructure sectors and additional sectors
as each chief executive officer of a metropolitan city, nonentitle-
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ment unit of local government, or county may designate as
critical to protect the health and well-being of the residents
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 233
of their metropolitan city, nonentitlement unit of local govern-
ment, or county.
‘‘(3) FIRST TRANCHE AMOUNT.—The term ‘First Tranche
Amount’ means, with respect to each metropolitan city for
which an amount is allocated under subsection (b)(1), each
State for which an amount is allocated under subsection (b)(2)
for distribution to nonentitlement units of local government,
and each county for which an amount is allocated under sub-
section (b)(3), 50 percent of the amount so allocated to such
metropolitan city, State, or county (as applicable).
‘‘(4) METROPOLITAN CITY.—The term ‘metropolitan city’ has
the meaning given that term in section 102(a)(4) of the Housing
and Community Development Act of 1974 (42 U.S.C. 5302(a)(4))
and includes cities that relinquish or defer their status as
a metropolitan city for purposes of receiving allocations under
section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
‘‘(5) NONENTITLEMENT UNIT OF LOCAL GOVERNMENT.—The
term ‘nonentitlement unit of local government’ means a ‘city’,
as that term is defined in section 102(a)(5) of the Housing
and Community Development Act of 1974 (42 U.S.C.
5302(a)(5))), that is not a metropolitan city.
‘‘(6) PREMIUM PAY.—The term ‘premium pay’ has the
meaning given such term in section 602(g).
‘‘(7) SECOND TRANCHE AMOUNT.—The term ‘Second Tranche
Amount’ means, with respect to each metropolitan city for
which an amount is allocated under subsection (b)(1), each
State for which an amount is allocated under subsection (b)(2)
for distribution to nonentitlement units of local government,
and each county for which an amount is allocated under sub-
section (b)(3), an amount not to exceed 50 percent of the amount
so allocated to such metropolitan city, State, or county (as
applicable).
‘‘(8) SECRETARY.—The term ‘Secretary’ means the Secretary
of the Treasury.
‘‘(9) STATE.—The term ‘State’ means each of the 50 States,
the District of Columbia, the Commonwealth of Puerto Rico,
the United States Virgin Islands, Guam, the Commonwealth
of the Northern Mariana Islands, and American Samoa.
‘‘(10) UNIT OF GENERAL LOCAL GOVERNMENT.—The term
‘unit of general local government’ has the meaning given that
term in section 102(a)(1) of the Housing and Community
Development Act of 1974 (42 U.S.C. 5302(a)(1)).
‘‘SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND. 42 USC 804.
‘‘(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $10,000,000,000, to
remain available until expended, for making payments to States,
territories, and Tribal governments to carry out critical capital
projects directly enabling work, education, and health monitoring,
including remote options, in response to the public health emergency
with respect to the Coronavirus Disease (COVID–19).
‘‘(b) PAYMENTS.—
‘‘(1) MINIMUM AMOUNTS.—From the amount appropriated
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under subsection (a)—
‘‘(A) the Secretary shall pay $100,000,000 to each State;
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135 STAT. 234 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(B) the Secretary shall pay $100,000,000 of such
amount in equal shares to the United States Virgin Islands,
Guam, American Samoa, the Commonwealth of the
Northern Mariana Islands, the Republic of the Marshall
Islands, the Federated States of Micronesia, and the
Republic of Palau; and
‘‘(C) the Secretary shall pay $100,000,000 of such
amount in equal shares to Tribal governments and the
State of Hawaii (in addition to the amount paid to the
State of Hawaii under subparagraph (A)), of which—
‘‘(i) not less than $50,000 shall be paid to each
Tribal government; and
‘‘(ii) not less than $50,000, and not more than
$200,000, shall be paid to the State of Hawaii for
the exclusive use of the Department of Hawaiian Home
Lands and the Native Hawaiian Education Programs
to assist Native Hawaiians in accordance with this
section.
‘‘(2) REMAINING AMOUNTS.—
Allocations. ‘‘(A) IN GENERAL.—From the amount of the appropria-
tion under subsection (a) that remains after the application
of paragraph (1), the Secretary shall make payments to
States based on population such that—
‘‘(i) 50 percent of such amount shall be allocated
among the States based on the proportion that the
population of each State bears to the population of
all States;
‘‘(ii) 25 percent of such amount shall be allocated
among the States based on the proportion that the
number of individuals living in rural areas in each
State bears to the number of individuals living in
rural areas in all States; and
‘‘(iii) 25 percent of such amount shall be allocated
among the States based on the proportion that the
number of individuals with a household income that
is below 150 percent of the poverty line applicable
to a family of the size involved in each State bears
to the number of such individuals in all States.
Determinations. ‘‘(B) DATA.—In determining the allocations to be made
to each State under subparagraph (A), the Secretary of
the Treasury shall use the most recent data available from
the Bureau of the Census.
Grants. ‘‘(c) TIMING.—The Secretary shall establish a process of applying
Deadline. for grants to access funding made available under section (b) not
later than 60 days after enactment of this section.
‘‘(d) DEFINITIONS.—In this section:
‘‘(1) SECRETARY.—The term ‘Secretary’ means the Secretary
of the Treasury.
‘‘(2) STATE.—The term ‘State’ means each of the 50 States,
the District of Columbia, and Puerto Rico.
‘‘(3) TRIBAL GOVERNMENT.—The term ‘Tribal government’
has the meaning given such term in section 602(g).
42 USC 805. ‘‘SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.
‘‘(a) APPROPRIATION.—In addition to amounts otherwise avail-
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able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $2,000,000,000 to
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 235
remain available until September 30, 2023, with amounts to be
obligated for each of fiscal years 2022 and 2023 in accordance
with subsection (b), for making payments under this section to
eligible revenue sharing counties and eligible Tribal governments.
‘‘(b) AUTHORITY TO MAKE PAYMENTS.— Allocations.
‘‘(1) PAYMENTS TO ELIGIBLE REVENUE SHARING COUNTIES.— Determinations.
Time period.
For each of fiscal years 2022 and 2023, the Secretary shall
reserve $750,000,000 of the total amount appropriated under
subsection (a) to allocate and pay to each eligible revenue
sharing county in amounts that are determined by the Sec-
retary taking into account economic conditions of each eligible
revenue sharing county, using measurements of poverty rates,
household income, land values, and unemployment rates as
well as other economic indicators, over the 20-year period
ending with September 30, 2021.
‘‘(2) PAYMENTS TO ELIGIBLE TRIBAL GOVERNMENTS.—For
each of fiscal years 2022 and 2023, the Secretary shall reserve
$250,000,000 of the total amount appropriated under subsection
(a) to allocate and pay to eligible Tribal governments in
amounts that are determined by the Secretary taking into
account economic conditions of each eligible Tribe.
‘‘(c) USE OF PAYMENTS.—An eligible revenue sharing county Lobbying
or an eligible Tribal government may use funds provided under
a payment made under this section for any governmental purpose
other than a lobbying activity.
‘‘(d) REPORTING REQUIREMENT.—Any eligible revenue sharing
county receiving a payment under this section shall provide to
the Secretary periodic reports providing a detailed accounting of
the uses of fund by such eligible revenue sharing county and such
other information as the Secretary may require for the administra-
tion of this section.
‘‘(e) RECOUPMENT.—Any eligible revenue sharing county that Requirement.
has failed to submit a report required under subsection (d) or
failed to comply with subsection (c), shall be required to repay
to the Secretary an amount equal to—
‘‘(1) in the case of a failure to comply with subsection
(c), the amount of funds used in violation of such subsection;
and
‘‘(2) in the case of a failure to submit a report required Determination.
under subsection (d), such amount as the Secretary determines
appropriate, but not to exceed 5 percent of the amount paid
to the eligible revenue sharing county under this section for
all fiscal years.
‘‘(f) DEFINITIONS.—In this section:
‘‘(1) ELIGIBLE REVENUE SHARING COUNTY.—The term
‘eligible revenue sharing county’ means—
‘‘(A) a county, parish, or borough— Determinations.
‘‘(i) that is independent of any other unit of local
government; and
‘‘(ii) that, as determined by the Secretary, is the
principal provider of government services for the area
within its jurisdiction; and
‘‘(iii) for which, as determined by the Secretary,
there is a negative revenue impact due to implementa-
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tion of a Federal program or changes to such program;
and
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135 STAT. 236 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(B) the District of Columbia, the Commonwealth of
Puerto Rico, Guam, and the United States Virgin Islands.
‘‘(2) ELIGIBLE TRIBAL GOVERNMENT.—The term ‘eligible
Tribal government’ means the recognized governing body of
an eligible Tribe.
‘‘(3) ELIGIBLE TRIBE.—The term ‘eligible Tribe’ means any
Indian or Alaska Native tribe, band, nation, pueblo, village,
community, component band, or component reservation, individ-
ually identified (including parenthetically) in the list published
most recently as of the date of enactment of this section pursu-
ant to section 104 of the Federally Recognized Indian Tribe
List Act of 1994 (25 U.S.C. 5131).
‘‘(4) SECRETARY.—The term ‘Secretary’ means the Secretary
of the Treasury.’’.
(b) CONFORMING AMENDMENT.—The heading for title VI of the
Social Security Act (42 U.S.C. 801 et seq.) is amended by striking
‘‘FUND’’ and inserting ‘‘, FISCAL RECOVERY, AND CRITICAL
CAPITAL PROJECTS FUNDS’’.
Subtitle N—Other Provisions
SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID–19.
Part A of title XI of the Social Security Act (42 U.S.C. 1301
et seq.) is amended by adding at the end the following:
42 USC ‘‘SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID–19.
1320b–26.
‘‘(a) FUNDING.—In addition to amounts otherwise available,
there is appropriated to the Secretary, for fiscal year 2021, out
of any monies in the Treasury not otherwise appropriated,
$8,500,000,000 for purposes of making payments to eligible health
care providers for health care related expenses and lost revenues
that are attributable to COVID–19. Amounts appropriated under
the preceding sentence shall remain available until expended.
‘‘(b) APPLICATION REQUIREMENT.—To be eligible for a payment
under this section, an eligible health care provider shall submit
to the Secretary an application in such form and manner as the
Secretary shall prescribe. Such application shall contain the fol-
lowing:
‘‘(1) A statement justifying the need of the provider for
the payment, including documentation of the health care related
expenses attributable to COVID–19 and lost revenues attrib-
utable to COVID–19.
‘‘(2) The tax identification number of the provider.
Reports. ‘‘(3) Such assurances as the Secretary determines appro-
priate that the eligible health care provider will maintain and
make available such documentation and submit such reports
(at such time, in such form, and containing such information
as the Secretary shall prescribe) as the Secretary determines
is necessary to ensure compliance with any conditions imposed
by the Secretary under this section.
‘‘(4) Any other information determined appropriate by the
Secretary.
‘‘(c) LIMITATION.—Payments made to an eligible health care
provider under this section may not be used to reimburse any
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expense or loss that—
‘‘(1) has been reimbursed from another source; or
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 237
‘‘(2) another source is obligated to reimburse.
‘‘(d) APPLICATION OF REQUIREMENTS, RULES, AND PROCE-
DURES.—The Secretary shall apply any requirements, rules, or
procedures as the Secretary deems appropriate for the efficient
execution of this section.
‘‘(e) DEFINITIONS.—In this section:
‘‘(1) ELIGIBLE HEALTH CARE PROVIDER.—The term ‘eligible
health care provider’ means—
‘‘(A) a provider of services (as defined in section
1861(u)) or a supplier (as defined in section 1861(d)) that—
‘‘(i) is enrolled in the Medicare program under
title XVIII under section 1866(j) (including temporarily
enrolled during the emergency period described in sec-
tion 1135(g)(1)(B) for such period);
‘‘(ii) provides diagnoses, testing, or care for individ-
uals with possible or actual cases of COVID–19; and
‘‘(iii) is a rural provider or supplier; or
‘‘(B) a provider or supplier that—
‘‘(i) is enrolled with a State Medicaid plan under
title XIX (or a waiver of such plan) in accordance
with subsections (a)(77) and (kk) of section 1902
(including enrolled pursuant to section 1902(a)(78) or
section 1932(d)(6)) or enrolled with a State child health
plan under title XXI (or a waiver of such plan) in
accordance with subparagraph (G) of section 2107(e)(1)
(including enrolled pursuant to subparagraph (D) or
(Q) of such section);
‘‘(ii) provides diagnoses, testing, or care for individ-
uals with possible or actual cases of COVID–19; and
‘‘(iii) is a rural provider or supplier.
‘‘(2) HEALTH CARE RELATED EXPENSES ATTRIBUTABLE TO
COVID–19.—The term ‘health care related expenses attributable
to COVID–19’ means health care related expenses to prevent,
prepare for, and respond to COVID–19, including the building
or construction of a temporary structure, the leasing of a prop-
erty, the purchase of medical supplies and equipment, including
personal protective equipment and testing supplies, providing
for increased workforce and training (including maintaining
staff, obtaining additional staff, or both), the operation of an
emergency operation center, retrofitting a facility, providing
for surge capacity, and other expenses determined appropriate
by the Secretary.
‘‘(3) LOST REVENUE ATTRIBUTABLE TO COVID–19.—The term
‘lost revenue attributable to COVID–19’ has the meaning given
that term in the Frequently Asked Questions guidance released
by the Department of Health and Human Services in June
2020, including the difference between such provider’s budgeted
and actual revenue if such budget had been established and
approved prior to March 27, 2020.
‘‘(4) PAYMENT.— The term ‘payment’ includes, as deter-
mined appropriate by the Secretary, a pre-payment, a prospec-
tive payment, a retrospective payment, or a payment through
a grant or other mechanism.
‘‘(5) RURAL PROVIDER OR SUPPLIER.—The term ‘rural pro-
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vider or supplier’ means—
‘‘(A) a—
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135 STAT. 238 PUBLIC LAW 117–2—MAR. 11, 2021
‘‘(i) provider or supplier located in a rural area
(as defined in section 1886(d)(2)(D)); or
‘‘(ii) provider treated as located in a rural area
pursuant to section 1886(d)(8)(E);
‘‘(B) a provider or supplier located in any other area
that serves rural patients (as defined by the Secretary),
which may include, but is not required to include, a metro-
politan statistical area with a population of less than
500,000 (determined based on the most recently available
data);
‘‘(C) a rural health clinic (as defined in section
1861(aa)(2));
‘‘(D) a provider or supplier that furnishes home health,
hospice, or long-term services and supports in an individ-
ual’s home located in a rural area (as defined in section
1886(d)(2)(D)); or
‘‘(E) any other rural provider or supplier (as defined
by the Secretary).’’.
SEC. 9912. EXTENSION OF CUSTOMS USER FEES.
(a) IN GENERAL.—Section 13031(j)(3) of the Consolidated Omni-
bus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is
amended—
(1) in subparagraph (A), by striking ‘‘October 21, 2029’’
and inserting ‘‘September 30, 2030’’; and
(2) in subparagraph (B)(i), by striking ‘‘October 21, 2029’’
and inserting ‘‘September 30, 2030’’.
(b) RATE FOR MERCHANDISE PROCESSING FEES.—Section 503
of the United States-Korea Free Trade Agreement Implementation
Act (Public Law 112–41; 19 U.S.C. 3805 note) is amended by
striking ‘‘October 21, 2029’’ and inserting ‘‘September 30, 2030’’.
TITLE X—COMMITTEE ON FOREIGN
RELATIONS
SEC. 10001. DEPARTMENT OF STATE OPERATIONS.
In addition to amounts otherwise available, there is authorized
and appropriated to the Secretary of State for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$204,000,000, to remain available until September 30, 2022, for
necessary expenses of the Department of State to carry out the
authorities, functions, duties, and responsibilities in the conduct
of the foreign affairs of the United States, to prevent, prepare
for, and respond to coronavirus domestically or internationally,
which shall include maintaining Department of State operations.
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOP-
MENT OPERATIONS.
In addition to amounts otherwise available, there is authorized
and appropriated to the Administrator of the United States Agency
for International Development for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $41,000,000, to remain
available until September 30, 2022, to carry out the provisions
of section 667 of the Foreign Assistance Act of 1961 (22 U.S.C.
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2427) for necessary expenses of the United States Agency for Inter-
national Development to prevent, prepare for, and respond to
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 239
coronavirus domestically or internationally, and for other operations
and maintenance requirements related to coronavirus.
SEC. 10003. GLOBAL RESPONSE.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is authorized and appropriated to the Secretary of State
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $8,675,000,000, to remain available until September
30, 2022, for necessary expenses to carry out the provisions of
section 531 of chapter 4 of part II of the Foreign Assistance Act
of 1961 (22 U.S.C. 2346) as health programs to prevent, prepare
for, and respond to coronavirus, which shall include recovery from
the impacts of such virus and shall be allocated as follows—
(1) $905,000,000 to be made available to the United States
Agency for International Development for global health activi-
ties to prevent, prepare for, and respond to coronavirus, which
shall include a contribution to a multilateral vaccine develop-
ment partnership to support epidemic preparedness;
(2) $3,750,000,000 to be made available to the Department
of State to support programs for the prevention, treatment,
and control of HIV/AIDS in order to prevent, prepare for, and
respond to coronavirus, including to mitigate the impact on
such programs from coronavirus and support recovery from
the impacts of the coronavirus, of which not less than
$3,500,000,000 shall be for a United States contribution to
the Global Fund to Fight AIDS, Tuberculosis and Malaria;
(3) $3,090,000,000 to be made available to the United
States Agency for International Development to prevent, pre-
pare for, and respond to coronavirus, which shall include sup-
port for international disaster relief, rehabilitation, and
reconstruction, for health activities, and to meet emergency
food security needs; and
(4) $930,000,000 to be made available to prevent, prepare
for, and respond to coronavirus, which shall include activities
to address economic and stabilization requirements resulting
from such virus.
(b) WAIVER OF LIMITATION.—Any contribution to the Global
Fund to Fight AIDS, Tuberculosis and Malaria made pursuant
to subsection (a)(2) shall be made available notwithstanding section
202(d)(4)(A)(i) of the United States Leadership Against HIV/AIDS,
Tuberculosis, and Malaria Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)),
and such contribution shall not be considered a contribution for
the purpose of applying such section 202(d)(4)(A)(i).
SEC. 10004. HUMANITARIAN RESPONSE.
(a) IN GENERAL.—In addition to amounts otherwise available,
there is authorized and appropriated to the Secretary of State
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $500,000,000, to remain available until September
30, 2022, to carry out the provisions of section 2(a) and (b) of
the Migration and Refugee Assistance Act of 1962 (22 U.S.C. 2601(a)
and (b)) to prevent, prepare for, and respond to coronavirus.
(b) USE OF FUNDS.—Funds appropriated pursuant to this sec- Refugee
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tion shall not be made available for the costs of resettling refugees resettlement.
in the United States.
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135 STAT. 240 PUBLIC LAW 117–2—MAR. 11, 2021
SEC. 10005. MULTILATERAL ASSISTANCE.
In addition to amounts otherwise available, there is authorized
and appropriated to the Secretary of State for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$580,000,000, to remain available until September 30, 2022, to
carry out the provisions of section 301(a) of the Foreign Assistance
Act of 1961 (22 U.S.C. 2221(a)) to prevent, prepare for, and respond
to coronavirus, which shall include support for the priorities and
objectives of the United Nations Global Humanitarian Response
Plan COVID–19 through voluntary contributions to international
organizations and programs administered by such organizations.
TITLE XI—COMMITTEE ON INDIAN
AFFAIRS
SEC. 11001. INDIAN HEALTH SERVICE.
(a) In addition to amounts otherwise available, there is appro-
priated to the Secretary of Health and Human Services (in this
section referred to as the ‘‘Secretary’’) for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$6,094,000,000, to remain available until expended, of which—
(1) $5,484,000,000 shall be for carrying out the Act of
August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred
to as the Transfer Act), the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5301 et seq.), the Indian
Health Care Improvement Act (25 U.S.C. 1601 et seq.), and
titles II and III of the Public Health Service Act (42 U.S.C.
201 et seq. and 241 et seq.) with respect to the Indian Health
Service, of which—
(A) $2,000,000,000 shall be for lost reimbursements,
in accordance with section 207 of the Indian Health Care
Improvement Act (25 U.S.C. 1621f);
(B) $500,000,000 shall be for the provision of additional
health care services, services provided through the Pur-
chased/Referred Care program, and other related activities;
(C) $140,000,000 shall be for information technology,
telehealth infrastructure, and the Indian Health Service
electronic health records system;
(D) $84,000,000 shall be for maintaining operations
of the Urban Indian health program, which shall be in
addition to other amounts made available under this sub-
section for Urban Indian organizations (as defined in sec-
tion 4 of the Indian Health Care Improvement Act (25
U.S.C. 1603));
(E) $600,000,000 shall be for necessary expenses to
plan, prepare for, promote, distribute, administer, and
track COVID–19 vaccines, for the purposes described in
subparagraphs (F) and (G), and for other vaccine-related
activities;
(F) $1,500,000,000 shall be for necessary expenses to
detect, diagnose, trace, and monitor COVID–19 infections,
activities necessary to mitigate the spread of COVID–19,
supplies necessary for such activities, for the purposes
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described in subparagraphs (E) and (G), and for other
related activities;
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 241
(G) $240,000,000 shall be for necessary expenses to
establish, expand, and sustain a public health workforce
to prevent, prepare for, and respond to COVID–19, other
public health workforce-related activities, for the purposes
described in subparagraphs (E) and (F), and for other
related activities; and
(H) $420,000,000 shall be for necessary expenses
related to mental health and substance use prevention
and treatment services, for the purposes described in
subparagraph (C) and paragraph (2) as related to mental
health and substance use prevention and treatment serv-
ices, and for other related activities;
(2) $600,000,000 shall be for the lease, purchase, construc-
tion, alteration, renovation, or equipping of health facilities
to respond to COVID–19, and for maintenance and improve-
ment projects necessary to respond to COVID–19 under section
7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the Indian
Self-Determination and Education Assistance Act (25 U.S.C.
5301 et seq.), the Indian Health Care Improvement Act (25
U.S.C. 1601 et seq.), and titles II and III of the Public Health
Service Act (42 U.S.C. 202 et seq.) with respect to the Indian
Health Service; and
(3) $10,000,000 shall be for carrying out section 7 of the
Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating
to potable water delivery.
(b) Funds appropriated by subsection (a) shall be made avail- Reimbursement.
able to restore amounts, either directly or through reimbursement, Time period.
for obligations for the purposes specified in this section that were
incurred to prevent, prepare for, and respond to COVID–19 during
the period beginning on the date on which the public health emer-
gency was declared by the Secretary on January 31, 2020, pursuant
to section 319 of the Public Health Service Act (42 U.S.C. 247d)
with respect to COVID–19 and ending on the date of the enactment
of this Act.
(c) Funds made available under subsection (a) to Tribes and
Tribal organizations under the Indian Self-Determination and Edu-
cation Assistance Act (25 U.S.C. 5301 et seq.) shall be available
on a one-time basis. Such non-recurring funds shall not be part
of the amount required by section 106 of the Indian Self-Determina-
tion and Education Assistance Act (25 U.S.C. 5325), and such
funds shall only be used for the purposes identified in this section.
SEC. 11002. BUREAU OF INDIAN AFFAIRS.
(a) IN GENERAL.—In addition to amounts otherwise made avail-
able, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $900,000,000 to remain
available until expended, pursuant to the Snyder Act (25 U.S.C.
13), of which—
(1) $100,000,000 shall be for Tribal housing improvement;
(2) $772,500,000 shall be for Tribal government services,
public safety and justice, social services, child welfare assist-
ance, and for other related expenses;
(3) $7,500,000 shall be for related Federal administrative
costs and oversight; and
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(4) $20,000,000 shall be to provide and deliver potable
water.
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135 STAT. 242 PUBLIC LAW 117–2—MAR. 11, 2021
(b) EXCLUSIONS FROM CALCULATION.—Funds appropriated
under subsection (a) shall be excluded from the calculation of funds
received by those Tribal governments that participate in the ‘‘Small
and Needy’ ’’ program.
(c) ONE-TIME BASIS FUNDS.—Funds made available under sub-
section (a) to Tribes and Tribal organizations under the Indian
Self-Determination and Education Assistance Act (25 U.S.C. 5301
et seq.) shall be available on a one-time basis. Such non-recurring
funds shall not be part of the amount required by section 106
of the Indian Self-Determination and Education Assistance Act
(25 U.S.C. 5325), and such funds shall only be used for the purposes
identified in this section.
SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PRO-
GRAMS FOR NATIVE AMERICANS.
(a) APPROPRIATION.—In addition to amounts otherwise avail-
able, there is appropriated to the Secretary of Housing and Urban
Development (in this section referred to as the ‘‘Secretary’’) for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $750,000,000, to remain available until September
30, 2025, to prevent, prepare for, and respond to coronavirus, for
activities and assistance authorized under title I of the Native
American Housing Assistance and Self-Determination Act of 1996
(NAHASDA) (25 U.S.C. 4111 et seq.), under title VIII of NAHASDA
(25 U.S.C. 4221 et seq.), and under section 106(a)(1) of the Housing
and Community Development Act of 1974 with respect to Indian
tribes (42 U.S.C. 5306(a)(1)), which shall be made available as
follows:
(1) HOUSING BLOCK GRANTS.—$455,000,000 shall be avail-
able for the Native American Housing Block Grants and Native
Hawaiian Housing Block Grant programs, as authorized under
titles I and VIII of NAHASDA, subject to the following terms
and conditions:
(A) FORMULA.—Of the amounts made available under
this paragraph, $450,000,000 shall be for grants under
title I of NAHASDA and shall be distributed according
to the same funding formula used in fiscal year 2021.
(B) NATIVE HAWAIIANS.—Of the amounts made avail-
able under this paragraph, $5,000,000 shall be for grants
under title VIII of NAHASDA.
(C) USE.—Amounts made available under this para-
graph shall be used by recipients to prevent, prepare for,
and respond to coronavirus, including to maintain normal
operations and fund eligible affordable housing activities
under NAHASDA during the period that the program is
impacted by coronavirus. In addition, amounts made avail-
able under subparagraph (B) may be used to provide rental
assistance to eligible Native Hawaiian families both on
and off the Hawaiian Home Lands.
Reimbursement. (D) TIMING OF OBLIGATIONS.—Amounts made available
under this paragraph shall be used, as necessary, to cover
or reimburse allowable costs to prevent, prepare for, and
respond to coronavirus that are incurred by a recipient,
including for costs incurred after January 21, 2020.
(E) WAIVERS OR ALTERNATIVE REQUIREMENTS.—The
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Secretary may waive or specify alternative requirements
for any provision of NAHASDA (25 U.S.C. 4101 et seq.)
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 243
or regulation applicable to the Native American Housing
Block Grants or Native Hawaiian Housing Block Grant
program other than requirements related to fair housing,
nondiscrimination, labor standards, and the environment,
upon a finding that the waiver or alternative requirement
is necessary to expedite or facilitate the use of amounts
made available under this paragraph.
(F) UNOBLIGATED AMOUNTS.—Amounts made available
under this paragraph which are not accepted, are volun-
tarily returned, or otherwise recaptured for any reason
shall be used to fund grants under paragraph (2).
(2) INDIAN COMMUNITY DEVELOPMENT BLOCK GRANTS.—
$280,000,000 shall be available for grants under title I of the
Housing and Community Development Act of 1974, subject
to the following terms and conditions:
(A) USE.—Amounts made available under this para-
graph shall be used for emergencies that constitute
imminent threats to health and safety and are designed
to prevent, prepare for, and respond to coronavirus.
(B) PLANNING.—Not to exceed 20 percent of any grant
made with funds made available under this paragraph
shall be expended for planning and management develop-
ment and administration.
(C) TIMING OF OBLIGATIONS.—Amounts made available Reimbursement.
under this paragraph shall be used, as necessary, to cover
or reimburse allowable costs to prevent, prepare for, and
respond to coronavirus incurred by a recipient, including
for costs incurred after January 21, 2020.
(D) INAPPLICABILITY OF PUBLIC SERVICES CAP.—Indian
tribes may use up to 100 percent of any grant from amounts
made available under this paragraph for public services
activities to prevent, prepare for, and respond to
coronavirus.
(E) WAIVERS OR ALTERNATIVE REQUIREMENTS.—The
Secretary may waive or specify alternative requirements
for any provision of title I of the Housing and Community
Development Act of 1974 (42 U.S.C. 5301 et seq.) or regula-
tion applicable to the Indian Community Development
Block Grant program other than requirements related to
fair housing, nondiscrimination, labor standards, and the
environment, upon a finding that the waiver or alternative
requirement is necessary to expedite or facilitate the use
of amounts made available under this paragraph.
(3) TECHNICAL ASSISTANCE.—$10,000,000 shall be used to
make new awards or increase prior awards to existing technical
assistance providers to provide an immediate increase in
training and technical assistance to Indian tribes, Indian
housing authorities, tribally designated housing entities, and
recipients under title VIII of NAHASDA for activities under
this section.
(4) OTHER COSTS.—$5,000,000 shall be used for the
administrative costs to oversee and administer the implementa-
tion of this section, and pay for associated information tech-
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nology, financial reporting, and other costs.
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135 STAT. 244 PUBLIC LAW 117–2—MAR. 11, 2021
SEC. 11004. COVID–19 RESPONSE RESOURCES FOR THE PRESERVATION
AND MAINTENANCE OF NATIVE AMERICAN LANGUAGES.
(a) Section 816 of the Native American Programs Act of 1974
(42 U.S.C. 2992d) is amended by adding at the end the following:
‘‘(f) In addition to amounts otherwise available, there is appro-
priated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $20,000,000 to remain available until
expended, to carry out section 803C(g) of this Act.’’.
(b) Section 803C of the Native American Programs Act of 1974
(42 U.S.C. 2991b–3) is amended by adding at the end the following:
Deadline. ‘‘(g) EMERGENCY GRANTS FOR NATIVE AMERICAN LANGUAGE
PRESERVATION AND MAINTENANCE.—Not later than 180 days after
the effective date of this subsection, the Secretary shall award
grants to entities eligible to receive assistance under subsection
(a)(1) to ensure the survival and continuing vitality of Native Amer-
ican languages during and after the public health emergency
declared by the Secretary pursuant to section 319 of the Public
Health Service Act (42 U.S.C. 247d) with respect to the COVID–
19 pandemic.’’.
SEC. 11005. BUREAU OF INDIAN EDUCATION.
Deadline. In addition to amounts otherwise available, there is appro-
priated to the Bureau of Indian Education for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$850,000,000, to remain available until expended, to be allocated
by the Director of the Bureau of Indian Education not more than
45 calendar days after the date of enactment of this Act, for pro-
grams or activities operated or funded by the Bureau of Indian
Education, for Bureau-funded schools (as defined in section 1141(3)
of the Education Amendments of 1978 (25 U.S.C. 2021(3)), and
for Tribal Colleges or Universities (as defined in section 316(b)(3)
of the Higher Education Act of 1965 (20 U.S.C. 1059c(b)(3))).
SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA
NATIVE EDUCATION.
Determination. In addition to amounts otherwise available, there is appro-
Deadline. priated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$190,000,000, to remain available until expended, for awards, which
shall be determined by the Secretary of Education not more than
180 calendar days after the date of enactment of this Act, of which—
(1) $20,000,000 shall be for awards for Tribal education
agencies for activities authorized under section 6121(c) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7441(c));
(2) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6205(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
activities authorized under section 6205(a)(3) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3));
and
(3) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6304(a)(1) of the Elementary and
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Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for
activities authorized under section 6304(a)(2–3) of the
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PUBLIC LAW 117–2—MAR. 11, 2021 135 STAT. 245
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7544(a)(2–3)) and other related activities.
Approved March 11, 2021.
LEGISLATIVE HISTORY—H.R. 1319:
HOUSE REPORTS: No. 117–7 (Comm. on the Budget).
CONGRESSIONAL RECORD, Vol. 167 (2021):
Feb. 26, considered and passed House.
Mar. 4, 5, considered and passed Senate, amended.
Mar. 10, House concurred in Senate amendment.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2021):
Mar. 11, Presidential remarks.
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Æ
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