H.R. 6800, The Heroes Act (June 1, 2020)
Summary
H.R. 6800, The Heroes Act, an Act of the 116th Congress, 2nd Session, in the form of the bill in the Senate of the United States as Calendar No. 455, making emergency supplemental appropriations for the fiscal year ending September 30, 2020, and for other purposes. Its table of contents lists Division A, Coronavirus Recovery Supplemental Appropriations Act, 2020, with Titles I through X, and further divisions including Revenue Provisions, Health Provisions, Retirement Provisions, Continued Assistance to Unemployed Workers, Small Business Provisions and the COVID–HERO Act. The text reaches a section on a business interruption credit for certain self-employed individuals.
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Cite this document
“H.R. 6800, The Heroes Act (June 1, 2020).”
Original at docs.house.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-116hr6800ih-3a9d6ce6d224/
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II
Calendar No. 455
116TH CONGRESS
2D SESSION
H. R. 6800
IN THE SENATE OF THE UNITED STATES
MAY 20, 2020
Received
MAY 21, 2020
Read the first time
JUNE 1, 2020
Read the second time and placed on the calendar
AN ACT
Making emergency supplemental appropriations for the fiscal
year ending September 30, 2020, and for other purposes.
1 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
3 SECTION 1. SHORT TITLE.
4 This Act may be cited as ‘‘The Heroes Act’’.
5 SEC. 2. TABLE OF CONTENTS.
6 The table of contents for this Act is as follows:
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DIVISION A—CORONAVIRUS RECOVERY SUPPLEMENTAL
APPROPRIATIONS ACT, 2020
Title I—Agriculture, Rural Development, Food and Drug Administration, and
Related Agencies
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Title II—Commerce, Justice, Science, and Related Agencies
Title III—Financial Services and General Government
Title IV—Homeland Security
Title V—Interior, Environment, and Related Agencies
Title VI—Departments of Labor, Health and Human Services, and Education,
and Related Agencies
Title VII—Legislative Branch
Title VIII—Department of State, Foreign Operations, and Related Programs
Title IX—Transportation, Housing and Urban Development, and Related Agen-
cies
Title X—General Provisions—This Division
DIVISION B—REVENUE PROVISIONS
Title I—Economic stimulus
Title II—Additional relief for workers
Title III—Net operating losses
DIVISION C—HEALTH PROVISIONS
Title I—Medicaid Provisions
Title II—Medicare Provisions
Title III—Private Insurance Provisions
Title IV—Application to Other Health Programs
Title V—Public Health Policies
Title VI—Public Health Assistance
Title VII—Other matters
DIVISION D—RETIREMENT PROVISIONS
Title I—Relief for Multiemployer Pension Plans
Title II—Relief for Single Employer Pension Plans
Title III—Other Retirement Related Provisions
DIVISION E—CONTINUED ASSISTANCE TO UNEMPLOYED
WORKERS
DIVISION F—ASSISTANCE TO AGRICULTURAL PRODUCERS AND
OTHER MATTERS RELATING TO AGRICULTURE
Title I—Livestock
Title II—Dairy
Title III—Specialty Crops and Other Commodities
Title IV—Commodity Credit Corporation
Title V—Conservation
Title VI—Nutrition
DIVISION G—ACCOUNTABILITY AND GOVERNMENT OPERATIONS
Title I—Accountability
Title II—Census Matters
Title III—Federal Workforce
Title IV—Federal Contracting Provisions
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Title V—District of Columbia
Title VI—Other Matters
DIVISION H—VETERANS AND SERVICEMEMBERS PROVISIONS
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DIVISION I—SMALL BUSINESS PROVISIONS
DIVISION J—SUPPORT FOR ESSENTIAL WORKERS, AT-RISK
INDIVIDUALS, FAMILIES, AND COMMUNITIES
Title I—Family Care for Essential Workers
Title II—Pandemic Emergency Assistance and Services
Title III—Program Flexibility During the Pandemic
DIVISION K—COVID–19 HERO ACT
Title I—Providing Medical Equipment for First Responders and Essential
Workers
Title II—Protecting Renters and Homeowners from Evictions and Foreclosures
Title III—Protecting People Experiencing Homelessness
Title IV—Suspending Negative Credit Reporting and Strengthening Consumer
and Investor Protections
Title V—Forgiving Student Loan Debt and Protecting Student Borrowers
Title VI—Standing Up For Small Businesses, Minority-Owned Businesses, and
Non-Profits
Title VII—Empowering Community Financial Institutions
Title VIII—Providing Assistance for State, Territory, Tribal, and Local Govern-
ments
Title IX—Providing Oversight and Protecting Taxpayers
DIVISION L—FAMILIES, WORKERS, AND COMMUNITY SUPPORT
PROVISIONS
Title I—Amendments to Emergency Family and Medical Leave Expansion Act
and Emergency Paid Sick Leave Act
Title II—COVID–19 Workforce Development Response Activities
Title III—COVID–19 Every Worker Protection Act of 2020
Title IV—Community and Family Support
Title V—COVID–19 Protections under Longshore and Harbor Workers’ Com-
pensation Act
DIVISION M—CONSUMER PROTECTION AND
TELECOMMUNICATIONS PROVISIONS
Title I—COVID–19 Price Gouging Prevention
Title II—E–Rate Support for Wi-Fi Hotspots, Other Equipment, and Connected
Devices
Title III—Emergency Benefit for Broadband Service
Title IV—Continued Connectivity
Title V—Don’t Break Up the T–Band
Title VI—National Suicide Hotline Designation
Title VII—COVID–19 Compassion and Martha Wright Prison Phone Justice
Title VIII—Healthcare Broadband Expansion During COVID–19
DIVISION N—GIVING RETIREMENT OPTIONS TO WORKERS ACT
DIVISION O—EDUCATION PROVISIONS AND OTHER PROGRAMS
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Title I—Higher Education Provisions
Title II—Other Programs
DIVISION P—ACCESS ACT
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DIVISION Q—COVID–19 HEROES FUND
Title I—Provisions relating to State, Local, Tribal, and Private Sector Workers
Title II—Provisions relating to Federal employees and COVID–19
Title III—Coordination of benefits with other programs and laws
DIVISION R—CHILD NUTRITION AND RELATED PROGRAMS
DIVISION S—OTHER MATTERS
Title I—Health Care Access for Urban Native Veterans Act
Title II—Tribal School Federal Insurance Parity
Title III—PRC for Native Veterans Act
Title IV—Wildlife-Borne Disease Prevention
Title V—Pandemic Relief for Aviation Workers and Passengers
Title VI—Amtrak and Rail Workers
Title VII—Energy and Environment Provisions
Title VIII—Death and disability benefits for public safety officers impacted by
COVID–19
Title IX—Victims of Crime Act Amendments
Title X—Jabara-Heyer NO HATE Act
Title XI—Prisons and Jails
Title XII—Immigration Matters
Title XIII—Coronavirus Relief Fund Amendments
Title XIV—Rural Digital Opportunity
Title XV—Foreign Affairs Provisions
Title XVI—Scientific Integrity Act
DIVISION T—ADDITIONAL OTHER MATTERS
1 SEC. 3. REFERENCES.
2 Except as expressly provided otherwise, any reference
3 to ‘‘this Act’’ contained in any division of this Act shall
4 be treated as referring only to the provisions of that divi-
5 sion.
6 DIVISION A—CORONAVIRUS RECOVERY
7 SUPPLEMENTAL APPROPRIATIONS
8 ACT, 2020
9 The following sums are hereby appropriated, out of
10 any money in the Treasury not otherwise appropriated,
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11 for the fiscal year ending September 30, 2020, and for
12 other purposes, namely:
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1 TITLE I—AGRICULTURE, RURAL DEVELOP-
2 MENT, FOOD AND DRUG ADMINISTRATION,
3 AND RELATED AGENCIES
4 DEPARTMENT OF AGRICULTURE
5 AGRICULTURAL PROGRAMS
6 OFFICE OF INSPECTOR GENERAL
7 For an additional amount for ‘‘Office of Inspector
8 General’’, $2,500,000, to remain available until September
9 30, 2021, to prevent, prepare for, and respond to
10 coronavirus, domestically or internationally: Provided,
11 That the funding made available under this heading in
12 this Act shall be used for conducting audits and investiga-
13 tions of projects and activities carried out with funds made
14 available to the Department of Agriculture to prevent, pre-
15 pare for, and respond to coronavirus, domestically or
16 internationally: Provided further, That such amount is des-
17 ignated by the Congress as being for an emergency re-
18 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
19 anced Budget and Emergency Deficit Control Act of 1985.
20 RURAL DEVELOPMENT PROGRAMS
21 RURAL HOUSING SERVICE
22 RENTAL ASSISTANCE PROGRAM
23 For an additional amount for ‘‘Rental Assistance
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24 Program’’, $309,000,000, to remain available until Sep-
25 tember 30, 2021, to prevent, prepare for, and respond to
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1 coronavirus, for temporary adjustment of wage income
2 losses for residents of housing financed or assisted under
3 section 514, 515, or 516 of the Housing Act of 1949, with-
4 out regard to any existing eligibility requirements based
5 on income: Provided, That such amount is designated by
6 the Congress as being for an emergency requirement pur-
7 suant to section 251(b)(2)(A)(i) of the Balanced Budget
8 and Emergency Deficit Control Act of 1985.
9 DOMESTIC FOOD PROGRAMS
10 FOOD AND NUTRITION SERVICE
11 CHILD NUTRITION PROGRAMS
12 For an additional amount for ‘‘Child Nutrition Pro-
13 grams’’, $3,000,000,000 to remain available until Sep-
14 tember 30, 2021, to prevent, prepare for, and respond to
15 coronavirus, domestically or internationally: Provided,
16 That the amount provided under this heading is for the
17 purposes of carrying out section 180002 of the ‘‘Child Nu-
18 trition and Related Programs Recovery Act’’: Provided
19 further, That such amount is designated by the Congress
20 as being for an emergency requirement pursuant to sec-
21 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
22 gency Deficit Control Act of 1985.
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1 SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR
2 WOMEN, INFANTS, AND CHILDREN (WIC)
3 For an additional amount for the ‘‘Special Supple-
4 mental Nutrition Program for Women, Infants, and Chil-
5 dren’’, $1,100,000,000, to remain available until Sep-
6 tember 30, 2022: Provided, That such amount is des-
7 ignated by the Congress as being for an emergency re-
8 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
9 anced Budget and Emergency Deficit Control Act of 1985.
10 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM
11 For an additional amount for ‘‘Supplemental Nutri-
12 tion Assistance Program’’, $10,000,000,000, to remain
13 available until September 30, 2021, to prevent, prepare
14 for, and respond to coronavirus: Provided, That such
15 amount is designated by the Congress as being for an
16 emergency requirement pursuant to section
17 251(b)(2)(A)(i) of the Balanced Budget and Emergency
18 Deficit Control Act of 1985.
19 COMMODITY ASSISTANCE PROGRAM
20 For an additional amount for ‘‘Commodity Assistance
21 Program’’, $150,000,000, to remain available through
22 September 30, 2021, for the emergency food assistance
23 program as authorized by section 27(a) of the Food and
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24 Nutrition Act of 2008 (7 U.S.C. 2036(a)) and section
25 204(a)(1) of the Emergency Food Assistance Act of 1983
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1 (7 U.S.C. 7508(a)(1)): Provided, That such amount is
2 designated by the Congress as being for an emergency re-
3 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
4 anced Budget and Emergency Deficit Control Act of 1985.
5 GENERAL PROVISIONS—THIS TITLE
6 SEC. 10101. For an additional amount for the Com-
7 monwealth of the Northern Mariana Islands, $1,822,000,
8 to remain available until September 30, 2021, for nutri-
9 tion assistance to prevent, prepare for, and respond to
10 coronavirus: Provided, That such amount is designated by
11 the Congress as being for an emergency requirement pur-
12 suant to section 251(b)(2)(A)(i) of the Balanced Budget
13 and Emergency Deficit Control Act of 1985.
14 SEC. 10102. Under the heading ‘‘Commodity Assist-
15 ance Program’’ in the Coronavirus Aid, Relief, and Eco-
16 nomic Security Act (Public Law 116–136), strike ‘‘to pre-
17 vent, prepare for, and respond to coronavirus, domestically
18 or internationally,’’: Provided, That the amounts
19 repurposed pursuant to the amendment made by this sec-
20 tion that were previously designated by the Congress as
21 an emergency requirement pursuant to the Balanced
22 Budget and Emergency Deficit Control Act of 1985 are
23 designated by the Congress as an emergency requirement
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24 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
25 et and Emergency Deficit Control Act of 1985.
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1 SEC. 10103. For an additional amount for the pro-
2 gram established under section 7522 of the Food, Con-
3 servation, and Energy Act of 2008 (7 U.S.C. 5936), to
4 prevent, prepare for, and respond to coronavirus,
5 $20,000,000, to remain available until September 30,
6 2021: Provided, That such amount is designated by the
7 Congress as being for an emergency requirement pursuant
8 to section 251(b)(2)(A)(i) of the Balanced Budget and
9 Emergency Deficit Control Act of 1985.
10 SEC. 10104. Section 11004 of the Coronavirus Aid,
11 Relief, and Economic Security Act (Public Law 116–136)
12 is amended by inserting after the 4th proviso the fol-
13 lowing: ‘‘Provided further, That the condition set forth in
14 section 9003(f) of the Farm Security and Rural Invest-
15 ment Act of 2002 shall apply with respect to all construc-
16 tion, alteration, or repair work carried out, in whole or
17 in part, with funds made available by this section:’’: Pro-
18 vided, That amounts repurposed pursuant to the amend-
19 ments made pursuant to this section are designated by
20 the Congress as being for an emergency requirement pur-
21 suant to section 251(b)(2)(A)(i) of the Balanced Budget
22 and Emergency Deficit Control Act of 1985.
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1 TITLE II—COMMERCE, JUSTICE, SCIENCE, AND
2 RELATED AGENCIES
3 DEPARTMENT OF COMMERCE
4 BUREAU OF THE CENSUS
5 CURRENT SURVEYS AND PROGRAMS
6 (INCLUDING TRANSFER OF FUNDS)
7 For an additional amount for ‘‘Current Surveys and
8 Programs’’, $10,000,000: Provided, That such sums may
9 be transferred to the Bureau of the Census Working Cap-
10 ital Fund for necessary expenses incurred as a result of
11 the coronavirus, including for payment of salaries and
12 leave to Bureau of the Census staff resulting from the sus-
13 pension of data collection for reimbursable surveys con-
14 ducted for other Federal agencies: Provided further, That
15 such amount is designated by the Congress as being for
16 an emergency requirement pursuant to section
17 251(b)(2)(A)(i) of the Balanced Budget and Emergency
18 Deficit Control Act of 1985.
19 PERIODIC CENSUSES AND PROGRAMS
20 For an additional amount for ‘‘Periodic Censuses and
21 Programs’’, $400,000,000, to remain available until Sep-
22 tember 30, 2022, to prevent, prepare for, and respond to
23 coronavirus: Provided, That such amount is designated by
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24 the Congress as being for an emergency requirement pur-
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1 suant to section 251(b)(2)(A)(i) of the Balanced Budget
2 and Emergency Deficit Control Act of 1985.
3 NATIONAL OCEANIC AND ATMOSPHERIC
4 ADMINISTRATION
5 ASSISTANCE TO FISHERY PARTICIPANTS
6 Pursuant to section 12005 of the Coronavirus Aid,
7 Relief, and Economic Security Act of 2020 (Public Law
8 116–136), for an additional amount for ‘‘Assistance to
9 Fishery Participants’’, $100,000,000, to remain available
10 until September 30, 2021, for necessary expenses to pro-
11 vide assistance to Tribal, subsistence, commercial, and
12 charter fishery participants affected by the novel
13 coronavirus (COVID–19), which may include direct relief
14 payments: Provided, That such amount is designated by
15 the Congress as being for an emergency requirement pur-
16 suant to section 251(b)(2)(A)(i) of the Balanced Budget
17 and Emergency Deficit Control Act of 1985.
18 DEPARTMENTAL MANAGEMENT
19 OFFICE OF INSPECTOR GENERAL
20 For an additional amount for ‘‘Office of Inspector
21 General’’, $1,000,000, to remain available until expended
22 to prevent, prepare for, and respond to coronavirus, in-
23 cluding the impact of coronavirus on the work of the De-
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24 partment of Commerce and to carry out investigations and
25 audits related to the funding made available for the De-
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1 partment of Commerce in this Act and in title II of divi-
2 sion B of Public Law 116–136: Provided, That such
3 amount is designated by the Congress as being for an
4 emergency requirement pursuant to section
5 251(b)(2)(A)(i) of the Balanced Budget and Emergency
6 Deficit Control Act of 1985.
7 ADMINISTRATIVE PROVISION—DEPARTMENT OF
8 COMMERCE
9 SEC. 10201. Notwithstanding any other provision of
10 law, the Federal share for grants provided by the Eco-
11 nomic Development Administration under Public Law
12 116–93, Public Law 116–20, and Public Law 116–136
13 shall be 100 percent: Provided, That the amounts
14 repurposed in this section that were previously designated
15 by the Congress as an emergency requirement pursuant
16 to the Balanced Budget and Emergency Deficit Control
17 Act of 1985 are designated by the Congress as an emer-
18 gency requirement pursuant to section 251(b)(2)(A)(i) of
19 the Balanced Budget and Emergency Deficit Control Act
20 of 1985.
21 DEPARTMENT OF JUSTICE
22 FEDERAL PRISON SYSTEM
23 SALARIES AND EXPENSES
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24 For an additional amount for ‘‘Salaries and Ex-
25 penses’’, $200,000,000, to remain available until Sep-
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1 tember 30, 2021, to prevent, prepare for, and respond to
2 coronavirus, including the impact of coronavirus on the
3 work of the Department of Justice, to include funding for
4 medical testing and services, personal protective equip-
5 ment, hygiene supplies and services, and sanitation serv-
6 ices: Provided, That such amount is designated by the
7 Congress as being for an emergency requirement pursuant
8 to section 251(b)(2)(A)(i) of the Balanced Budget and
9 Emergency Deficit Control Act of 1985.
10 OFFICE OF INSPECTOR GENERAL
11 For an additional amount for ‘‘Office of Inspector
12 General’’, $3,000,000, to remain available until expended
13 to prevent, prepare for, and respond to coronavirus, in-
14 cluding the impact of coronavirus on the work of the De-
15 partment of Justice and to carry out investigations and
16 audits related to the funding made available for the De-
17 partment of Justice in this Act: Provided, That such
18 amount is designated by the Congress as being for an
19 emergency requirement pursuant to section
20 251(b)(2)(A)(i) of the Balanced Budget and Emergency
21 Deficit Control Act of 1985.
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1 STATE AND LOCAL LAW ENFORCEMENT ACTIVITIES
2 OFFICE ON VIOLENCE AGAINST WOMEN
3 VIOLENCE AGAINST WOMEN PREVENTION AND
4 PROSECUTION PROGRAMS
5 For an additional amount for ‘‘Violence Against
6 Women Prevention and Prosecution Programs’’,
7 $100,000,000, to remain available until expended, of
8 which—
9 (1) $30,000,000 is for grants to combat vio-
10 lence against women, as authorized by part T of the
11 Omnibus Crime Control and Safe Streets Acts of
12 1968;
13 (2) $15,000,000 is for transitional housing as-
14 sistance grants for victims of domestic violence, dat-
15 ing violence, stalking, or sexual assault, as author-
16 ized by section 40299 of the Violent Crime Control
17 and Law Enforcement Act of 1994 (Public Law
18 103–322; ‘‘1994 Act’’);
19 (3) $15,000,000 is for sexual assault victims
20 assistance, as authorized by section 41601 of the
21 1994 Act;
22 (4) $10,000,000 is for rural domestic violence
23 and child abuse enforcement assistance grants, as
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24 authorized by section 40295 of the 1994 Act;
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1 (5) $10,000,000 is for legal assistance for vic-
2 tims, as authorized by section 1201 of the Victims
3 of Trafficking and Violence Protection Act of 2000
4 (Public Law 106–386; ‘‘2000 Act’’);
5 (6) $4,000,000 is for grants to assist tribal gov-
6 ernments in exercising special domestic violence
7 criminal jurisdiction, as authorized by section 904 of
8 the Violence Against Women Reauthorization Act of
9 2013; and
10 (7) $16,000,000 is for grants to support fami-
11 lies in the justice system, as authorized by section
12 1301 of the 2000 Act:
13 Provided, That a recipient of such funds shall not be sub-
14 ject, as a condition for receiving the funds, to any other-
15 wise-applicable requirement to provide or obtain other
16 Federal or non-Federal funds: Provided further, That such
17 amount is designated by the Congress as being for an
18 emergency requirement pursuant to section
19 251(b)(2)(A)(i) of the Balanced Budget and Emergency
20 Deficit Control Act of 1985.
21 OFFICE OF JUSTICE PROGRAMS
22 STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE
23 For an additional amount for ‘‘State and Local Law
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24 Enforcement Assistance’’, $300,000,000, to remain avail-
25 able until expended, for the same purposes and subject
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1 to the same conditions as the appropriations for fiscal year
2 2020 under this heading in title II of division B of Public
3 Law 116–136, including for the purchase of personal pro-
4 tective equipment, and for costs related to preventing and
5 controlling coronavirus at correctional institutions: Pro-
6 vided, That, notwithstanding section 502(a)(1) of the Om-
7 nibus Crime Control and Safe Streets Act of 1968 (34
8 U.S.C. 10153), funds provided under this heading in both
9 this Act and title II of division B of Public Law 116–
10 136 may be used to supplant State or local funds: Pro-
11 vided further, That a recipient of funds made available
12 under this heading in both this Act and title II of division
13 B of Public Law 116–136 shall not be subject, as a condi-
14 tion for receiving the funds, to any otherwise-applicable
15 requirement to provide or obtain other Federal or non-
16 Federal funds: Provided further, That such amount is des-
17 ignated by the Congress as being for an emergency re-
18 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
19 anced Budget and Emergency Deficit Control Act of 1985.
20 For an additional amount for ‘‘State and Local Law
21 Enforcement Assistance’’, $250,000,000, to remain avail-
22 able until expended, for offender reentry programs and re-
23 search, as authorized by the Second Chance Act of 2007
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24 (Public Law 110–199) and by the Second Chance Reau-
25 thorization Act of 2018 (Public Law 115–391), without
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1 regard to the time limitations specified at section 6(1) of
2 such Act, to prevent, prepare for, and respond to
3 coronavirus: Provided, That, notwithstanding any other
4 provision of law, funds provided under this heading may
5 be used to supplant State or local funds: Provided further,
6 That a recipient of funds made available under this head-
7 ing in this Act shall not be subject, as a condition for re-
8 ceiving the funds, to any otherwise-applicable requirement
9 to provide or obtain other Federal or non-Federal funds:
10 Provided further, That such amount is designated by the
11 Congress as being for an emergency requirement pursuant
12 to section 251(b)(2)(A)(i) of the Balanced Budget and
13 Emergency Deficit Control Act of 1985.
14 For an additional amount for ‘‘State and Local Law
15 Enforcement Assistance’’, $600,000,000, to remain avail-
16 able until expended, for grants, contracts, cooperative
17 agreements, and other assistance as authorized by the
18 Pandemic Justice Response Act (‘‘the Act’’): Provided,
19 That $500,000,000 is to establish and implement policies
20 and procedures to prevent, detect, and stop the presence
21 and spread of COVID–19 among arrestees, detainees, in-
22 mates, correctional facility staff, and visitors to the facili-
23 ties; and for pretrial citation and release grants, as au-
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24 thorized by the Act: Provided further, That $25,000,000
25 is for Rapid COVID–19 Testing, as authorized by the Act:
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1 Provided further, That $75,000,000 is for grants for Juve-
2 nile Specific Services, as authorized by the Act: Provided
3 further, That, notwithstanding any other provision of law,
4 funds provided under this heading may be used to sup-
5 plant State or local funds: Provided further, That a recipi-
6 ent of funds made available under this heading in this Act
7 shall not be subject, as a condition for receiving the funds,
8 to any otherwise-applicable requirement to provide or ob-
9 tain other Federal or non-Federal funds: Provided further,
10 That such amount is designated by the Congress as being
11 for an emergency requirement pursuant to section
12 251(b)(2)(A)(i) of the Balanced Budget and Emergency
13 Deficit Control Act of 1985.
14 COMMUNITY ORIENTED POLICING SERVICES
15 COMMUNITY ORIENTED POLICING SERVICES PROGRAMS
16 For an additional amount for ‘‘Community Oriented
17 Policing Services’’, $300,000,000, to remain available
18 until expended, for grants under section 1701 of title I
19 of the 1968 Omnibus Crime Control and Safe Streets Act
20 (34 U.S.C. 10381) for hiring and rehiring of additional
21 career law enforcement officers under part Q of such title,
22 notwithstanding subsection (i) of such section, and includ-
23 ing for the purchase of personal protective equipment:
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24 Provided, That, notwithstanding section 1704 of the Om-
25 nibus Crime Control and Safe Streets Act of 1968 (34
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1 U.S.C. 10384), funds provided under this heading may be
2 used to supplant State or local funds and may be used
3 to retain career law enforcement officers: Provided further,
4 That a recipient of funds made available under this head-
5 ing in this Act shall not be subject, as a condition for re-
6 ceiving the funds, to any otherwise-applicable requirement
7 to provide or obtain other Federal or non-Federal funds:
8 Provided further, That such amount is designated by the
9 Congress as being for an emergency requirement pursuant
10 to section 251(b)(2)(A)(i) of the Balanced Budget and
11 Emergency Deficit Control Act of 1985.
12 SCIENCE
13 NATIONAL SCIENCE FOUNDATION
14 RESEARCH AND RELATED ACTIVITIES
15 (INCLUDING TRANSFER OF FUNDS)
16 For an additional amount for ‘‘Research and Related
17 Activities’’, $125,000,000, to remain available until Sep-
18 tember 30, 2022, to prevent, prepare for, and respond to
19 coronavirus, including to fund research grants, of which
20 $1,000,000 shall be for a study on the spread of COVID–
21 19 related disinformation: Provided further, That, of the
22 amount appropriated under this heading in this Act, up
23 to 2 percent of funds may be transferred to the ‘‘Agency
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24 Operations and Award Management’’ account for manage-
25 ment, administration, and oversight of funds provided
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1 under this heading in this Act: Provided further, That such
2 amount is designated by the Congress as being for an
3 emergency requirement pursuant to section
4 251(b)(2)(A)(i) of the Balanced Budget and Emergency
5 Deficit Control Act of 1985.
6 ADMINISTRATIVE PROVISION—SCIENCE
7 STUDY ON COVID–19 DISINFORMATION
8 SEC. 10202. (a) STUDY.—No later than 30 days
9 after the date of enactment of this Act, the Director of
10 the National Science Foundation shall enter into an ar-
11 rangement with the National Academies of Science, Engi-
12 neering, and Medicine (National Academies) to conduct a
13 study on the current understanding of the spread of
14 COVID–19-related disinformation on the internet and so-
15 cial media platforms. The study shall address the fol-
16 lowing:
17 (1) the role disinformation and misinformation
18 has played in the public response to COVID–19;
19 (2) the sources of COVID–19-related
20 disinformation—both foreign and domestic—and the
21 mechanisms by which that disinformation influences
22 the public debate;
23 (3) the role social media plays in the dissemina-
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24 tion and promotion of COVID–19 disinformation
25 and misinformation content and the role social
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1 media platforms play in the organization of groups
2 seeking to spread COVID–19 disinformation;
3 (4) the potential financial returns for creators
4 or distributors of COVID–19 disinformation, and
5 the role such financial incentives play in the propa-
6 gation of COVID–19 disinformation;
7 (5) potential strategies to mitigate the dissemi-
8 nation and negative impacts of COVID–19
9 disinformation, including specifically, the dissemina-
10 tion of disinformation on social media, including
11 through improved disclosures; and
12 (6) an analysis of the limitations of these miti-
13 gation strategies, and an analysis of how these strat-
14 egies can be implemented without infringing on
15 Americans’ Constitutional rights and civil liberties.
16 (b) REPORT.—In entering into an arrangement under
17 this section, the Director shall request that the National
18 Academies transmit to Congress a report on the results
19 of the study not later than 12 months after the date of
20 enactment of this Act.
21 (c) AUTHORIZATION.—There is authorized to be ap-
22 propriated for the purposes of conducting the study in this
23 section $1,000,000.
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1 RELATED AGENCIES
2 LEGAL SERVICES CORPORATION
3 PAYMENT TO THE LEGAL SERVICES CORPORATION
4 For an additional amount for ‘‘Payment to the Legal
5 Services Corporation’’, $50,000,000, for the same pur-
6 poses and subject to the same conditions as the appropria-
7 tions for fiscal year 2020 under this heading in title II
8 of division B of Public Law 116–136: Provided, That such
9 amount is designated by the Congress as being for an
10 emergency requirement pursuant to section
11 251(b)(2)(A)(i) of the Balanced Budget and Emergency
12 Deficit Control Act of 1985.
13 TITLE III—FINANCIAL SERVICES AND GENERAL
14 GOVERNMENT
15 DEPARTMENT OF THE TREASURY
16 DEPARTMENTAL OFFICES
17 OFFICE OF INSPECTOR GENERAL
18 SALARIES AND EXPENSES
19 For an additional amount for ‘‘Salaries and Ex-
20 penses’’, $35,000,000, to remain available until expended,
21 to conduct monitoring and oversight of the receipt, dis-
22 bursement, and use of funds made available under the
23 ‘‘Coronavirus State Fiscal Relief Fund’’ and the
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24 ‘‘Coronavirus Local Fiscal Relief Fund’’ (collectively,
25 ‘‘Fiscal Relief Funds’’): Provided, That, if the Inspector
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1 General of the Department of the Treasury determines
2 that an entity receiving a payment from amounts provided
3 by the Fiscal Relief Funds has failed to comply with the
4 provisions governing the use of such funding, the Inspec-
5 tor General shall transmit any relevant information re-
6 lated to such determination to the Committees on Appro-
7 priations of the House of Representatives and the Senate
8 not later than 5 days after any such determination is
9 made: Provided further, That such amount is designated
10 by the Congress as being for an emergency requirement
11 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
12 et and Emergency Deficit Control Act of 1985.
13 TREASURY INSPECTOR GENERAL FOR TAX
14 ADMINISTRATION
15 SALARIES AND EXPENSES
16 For an additional amount for ‘‘Salaries and Ex-
17 penses’’, $2,500,000, to remain available until expended,
18 to prevent, prepare for, and respond to coronavirus, do-
19 mestically or internationally: Provided, That such amount
20 is designated by the Congress as being for an emergency
21 requirement pursuant to section 251(b)(2)(A)(i) of the
22 Balanced Budget and Emergency Deficit Control Act of
23 1985.
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1 HOMEOWNER ASSISTANCE FUND
2 For activities and assistance authorized in section
3 110202 of the ‘‘COVID–19 HERO Act’’ ,
4 $75,000,000,000, to remain available until expended: Pro-
5 vided, That such amount is designated by the Congress
6 as being for an emergency requirement pursuant to sec-
7 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
8 gency Deficit Control Act of 1985.
9 BUREAU OF THE FISCAL SERVICE
10 SALARIES AND EXPENSES
11 For an additional amount for ‘‘Salaries and Ex-
12 penses’’, $78,650,000, to remain available until September
13 30, 2021, to prevent, prepare for, and respond to
14 coronavirus, domestically or internationally: Provided,
15 That such amount is designated by the Congress as being
16 for an emergency requirement pursuant to section
17 251(b)(2)(A)(i) of the Balanced Budget and Emergency
18 Deficit Control Act of 1985.
19 CORONAVIRUS STATE FISCAL RELIEF FUND
20 For making payments to States, territories, and Trib-
21 al governments to mitigate the fiscal effects stemming
22 from the public health emergency with respect to the
23 Coronavirus Disease (COVID–19), $540,000,000,000 to
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24 remain available until expended, which shall be in addition
25 to any other amounts available for making payments to
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1 States, territories, and Tribal governments for any pur-
2 pose (including payments made under section 601 of the
3 Social Security Act), of which:
4 (1) $20,000,000,000 shall be for making
5 payments to the Commonwealth of Puerto Rico,
6 United States Virgin Islands, Guam, Common-
7 wealth of the Northern Mariana Islands, and
8 American Samoa: Provided, That of the amount
9 made available in this paragraph, half shall be
10 allocated equally among each entity specified in
11 this paragraph, and half shall be allocated as
12 an additional amount to each such entity in an
13 amount which bears the same proportion to half
14 of the total amount provided under this para-
15 graph as the relative population of each such
16 entity bears to the total population of all such
17 entities;
18 (2) $20,000,000,000 shall be for making
19 payments to Tribal governments: Provided,
20 That payments of amounts made available in
21 this paragraph shall be made to each Tribal
22 Government in an amount determined by the
23 Secretary of the Treasury, in consultation with
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24 the Secretary of the Interior and Indian Tribes,
25 that is based on increased aggregate expendi-
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1 tures of each such Tribal government (or a trib-
2 ally-owned entity of such Tribal government) in
3 fiscal year 2020 relative to aggregate expendi-
4 tures in fiscal year 2019 by the Tribal govern-
5 ment (or tribally-owned entity) and determined
6 in such manner as the Secretary determines ap-
7 propriate to ensure that all amounts available
8 pursuant to the preceding proviso for fiscal year
9 2020 are distributed to Tribal governments:
10 (3) $250,000,000,000 shall be for making
11 initial payments to each of the 50 States and
12 the District of Columbia, of which—
13 (A) $51,000,000,000 shall be al-
14 located equally between each of the 50
15 States and the District of Columbia;
16 (B) $150,000,000,000 shall be
17 allocated as an additional amount to
18 each such entity in an amount which
19 bears the same proportion to the total
20 amount provided under this subpara-
21 graph as the relative population of
22 each such entity bears to the total
23 population of all such entities;
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24 (C) $49,000,000,000 shall be al-
25 located as additional amounts among
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1 each of the 50 States and the District
2 of Columbia in an amount which
3 bears the same proportion to the total
4 amount provided under this subpara-
5 graph as the relative prevalence of
6 COVID–19 within each such entity
7 bears to the total prevalence of
8 COVID–19 within all such entities:
9 Provided, That the relative prevalence
10 of COVID–19 shall be calculated
11 using the most recent data on the
12 number of confirmed and probable
13 cases as published on the Internet by
14 the Centers for Disease Control and
15 Prevention for each entity specified in
16 the preceding proviso;
17 (4) $250,000,000,000 shall be for making an
18 additional payment to each of the 50 States and the
19 District of Columbia, of which—
20 (A) $51,000,000,000 shall be allocated
21 equally between each of the 50 States and the
22 District of Columbia; and
23 (B) $199,000,000,000 shall be allocated
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24 between each such entity in an additional
25 amount which bears the same proportion to the
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1 total amount provided under this subparagraph
2 as the average estimated number of seasonally-
3 adjusted unemployed individuals (as measured
4 by the Bureau of Labor Statistics Local Area
5 Unemployment Statistics program) in each such
6 entity over the 3-month period ending in March
7 2021 bears to the average estimated number of
8 seasonally-adjusted unemployed individuals in
9 all such entities over the same period.
10 Provided further, That any entity receiving a payment
11 from funds made available under this heading in this Act
12 shall only use such amounts to respond to, mitigate, cover
13 costs or replace foregone revenues not projected on Janu-
14 ary 31, 2020 stemming from the public health emergency,
15 or its negative economic impacts, with respect to the
16 Coronavirus Disease (COVID–19): Provided further, That
17 if the Inspector General of the Department of the Treas-
18 ury determines that an entity receiving a payment from
19 amounts provided under this heading has failed to comply
20 with the preceding proviso, the amount equal to the
21 amount of funds used in violation of such subsection shall
22 be booked as a debt of such entity owed to the Federal
23 Government, and any amounts recovered under this sub-
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24 section shall be deposited into the general fund of the
25 Treasury as discretionary offsetting receipts: Provided fur-
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1 ther, That for purposes of the preceding provisos under
2 this heading in this Act, the population of each entity de-
3 scribed in any such proviso shall be determined based on
4 the most recent year for which data are available from
5 the Bureau of the Census, or in the case of an Indian
6 tribe, shall be determined based on data certified by the
7 Tribal government: Provided further, That as used under
8 this heading in this Act, the terms ‘‘Tribal government’’
9 and ‘‘Indian Tribe’’ have the same meanings as specified
10 in section 601(g) of the Social Security Act (42 U.S.C.
11 601(g)), as added by section 5001 of the CARES Act
12 (Public Law 116–136) and amended by section 191301
13 of division X of this Act, and the term ‘‘State’’ means
14 one of the 50 States: Provided further, That the Secretary
15 of Treasury shall make all payments required pursuant
16 to paragraphs (1), (2), and (3) not later than 30 days
17 after the date of enactment of this Act, and shall make
18 all payments required pursuant to paragraph (4) not later
19 than May 3, 2021: Provided further, That such amount
20 is designated by the Congress as being for an emergency
21 requirement pursuant to section 251(b)(2)(A)(i) of the
22 Balanced Budget and Emergency Deficit Control Act of
23 1985.
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1 CORONAVIRUS LOCAL FISCAL RELIEF FUND
2 For making payments to metropolitan cities, coun-
3 ties, and other units of general local government to miti-
4 gate the fiscal effects stemming from the public health
5 emergency with respect to the Coronavirus Disease
6 (COVID–19), $375,000,000,000, to remain available until
7 expended, which shall be in addition to any other amounts
8 available for making payments to metropolitan cities,
9 counties, and other units of general local government (in-
10 cluding payments made under section 601 of the Social
11 Security Act), of which—
12 (1) $187,500,000,000 shall be for making pay-
13 ments to metropolitan cities and other units of gen-
14 eral local government (as those terms are defined in
15 section 102 of the Housing and Community Devel-
16 opment Act of 1974 (42 U.S.C. 5302)), of which—
17 (A) $131,250,000,000 shall be allocated
18 pursuant to the formula under section
19 106(b)(1) of the Housing and Community De-
20 velopment Act of 1974 (42 U.S.C. 5306(b)(1))
21 to metropolitan cities (as defined in section
22 102(a)(4) of such Act (42 U.S.C. 5302(a)(4)),
23 including metropolitan cities that have relin-
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24 quished or deferred their status as a metropoli-
25 tan city as of the date of enactment of this Act:
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1 Provided, That $87,500,000,000 of the funds
2 provided under this subparagraph shall be paid
3 not later than 30 days after the date of enact-
4 ment of this Act: Provided further, That
5 $43,750,000,000 of the funds provided under
6 this subparagraph shall be paid not earlier than
7 April 15, 2021, but not later than May 3, 2021;
8 and
9 (B) $56,250,000,000 shall be distributed
10 to each State (as that term is defined in section
11 102 of the Housing and Community Develop-
12 ment Act of 1974 (42 U.S.C. 5302)) for use by
13 units of general local government, other than
14 counties or parishes, in nonentitlement areas
15 (as defined in such section 102) of such States
16 in an amount which bears the same proportion
17 to the total amount provided under this sub-
18 paragraph as the total population of such units
19 of general local government within the State
20 bears to the total population of all such units
21 of general local government in all such States:
22 Provided, That two-thirds of the funds provided
23 under this subparagraph and allocated to each
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24 such unit of general local government shall be
25 distributed to each such unit of general local
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1 government not later than 30 days after the
2 date of enactment of this Act: Provided further,
3 That the remainder of the funds provided under
4 this subparagraph and allocated to each such
5 unit of general local government shall be dis-
6 tributed to each such unit of general local gov-
7 ernment not earlier than April 15, 2021, but
8 not later than May 3, 2021: Provided further,
9 That a State shall pass-through the amounts
10 received under this subparagraph, within 30
11 days of receipt, to each such unit of general
12 local government in an amount that bears the
13 same proportion to the amount distributed to
14 each such State as the population of such unit
15 of general local government bears to the total
16 population of all such units of general local gov-
17 ernment within each such State: Provided fur-
18 ther, That if a State has not elected to dis-
19 tribute amounts allocated under this paragraph,
20 the Secretary of the Treasury shall pay the ap-
21 plicable amounts under this subparagraph to
22 such units of general local government in the
23 State not later than 30 days after the date on
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24 which the State would otherwise have received
25 the amounts from the Secretary; and
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1 (2) $187,500,000,000 shall be paid directly to
2 counties within the 50 States, the District of Colum-
3 bia, the Commonwealth of Puerto Rico, the United
4 States Virgin Islands, Guam, the Commonwealth of
5 the Northern Mariana Islands, and American Samoa
6 in an amount which bears the same proportion to
7 the total amount provided under this paragraph as
8 the relative population of each such county bears to
9 the total population of all such entities: Provided,
10 That two-thirds of the funds provided under this
11 paragraph and allocated to each such county shall be
12 distributed to each such county not later than 30
13 days after the date of enactment of this Act: Pro-
14 vided further, That the remainder of the amount al-
15 located to each such county under this paragraph
16 shall be distributed to each such county not earlier
17 than April 15, 2021, but not later than May 3,
18 2021: Provided further, That no county that is an
19 ‘‘urban county’’ (as defined in section 102 of the
20 Housing and Community Development Act of 1974
21 (42 U.S.C. 5302)) shall receive less than the amount
22 the county would otherwise receive if the amount
23 distributed under this paragraph were allocated to
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24 metropolitan cities and urban counties under section
25 106(b) of the Housing and Community Development
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1 Act of 1974 (42 U.S.C. 5306(b)): Provided further,
2 That in the case of an amount to be paid to a coun-
3 ty that is not a unit of general local government, the
4 amount shall instead be paid to the State in which
5 such county is located, and such State shall dis-
6 tribute such amount to units of general local govern-
7 ment within such county in an amounts that bear
8 the same proportion as the population of such units
9 of general local government bear to the total popu-
10 lation of such county: Provided further, That for
11 purposes of this paragraph, the District of Columbia
12 shall be considered to consist of a single county that
13 is a unit of general local government:
14 Provided further, That any entity receiving a payment
15 from funds made available under this heading in this Act
16 shall only use such amounts to respond to, mitigate, cover
17 costs or replace foregone revenues not projected on Janu-
18 ary 31, 2020 stemming from the public health emergency,
19 or its negative economic impacts, with respect to the
20 Coronavirus Disease (COVID–19): Provided further, That
21 if the Inspector General of the Department of the Treas-
22 ury determines that an entity receiving a payment from
23 amounts provided under this heading has failed to comply
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24 with the preceding proviso, the amount equal to the
25 amount of funds used in violation of such subsection shall
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1 be booked as a debt of such entity owed to the Federal
2 Government, and any amounts recovered under this sub-
3 section shall be deposited into the general fund of the
4 Treasury as discretionary offsetting receipts: Provided fur-
5 ther, That nothing in paragraph (1) or (2) shall be con-
6 strued as prohibiting a unit of general local government
7 that has formed a consolidated government, or that is geo-
8 graphically contained (in full or in part) within the bound-
9 aries of another unit of general local government from re-
10 ceiving a distribution under each of subparagraphs (A)
11 and (B) under paragraph (1) or under paragraph (2), as
12 applicable, based on the respective formulas specified con-
13 tained therein: Provided further, That the amounts other-
14 wise determined for distribution to units of local govern-
15 ment under each of subparagraphs (A) and (B) under
16 paragraph (1) and under paragraph (2) shall each be ad-
17 justed by the Secretary of the Treasury on a pro rata basis
18 to the extent necessary to comply with the amount appro-
19 priated and the requirements specified in each paragraph
20 and subparagraph, as applicable: Provided further, That
21 as used under this heading in this Act, the term ‘‘county’’
22 means a county, parish, or other equivalent county divi-
23 sion (as defined by the Bureau of the Census): Provided
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24 further, That for purposes of the preceding provisos under
25 this heading in this Act, the population of an entity shall
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1 be determined based on the most recent year for which
2 data are available from the Bureau of the Census: Pro-
3 vided further, That such amount is designated by Congress
4 as being for an emergency requirement pursuant to sec-
5 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
6 gency Deficit Control Act of 1985.
7 COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS
8 FUND PROGRAM ACCOUNT
9 For an additional amount for the ‘‘Community Devel-
10 opment Financial Institutions Fund Program Account’’,
11 $1,000,000,000, to remain available until September 30,
12 2021, to prevent, prepare for, and respond to coronavirus:
13 Provided, That the Community Development Financial In-
14 stitutions Fund (CDFI) shall provide grants using a for-
15 mula that takes into account criteria such as certification
16 status, financial and compliance performance, portfolio
17 and balance sheet strength, and program capacity: Pro-
18 vided further, That not less than $25,000,000 shall be for
19 financial assistance, technical assistance, and training and
20 outreach programs designed to benefit Native American,
21 Native Hawaiian, and Alaska Native communities: Pro-
22 vided further, That the CDFI Fund shall make funds
23 available under this subsection within 60 days of the date
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24 of enactment of this Act: Provided further, That funds
25 made available under this heading may be used for admin-
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1 istrative expenses, including administration of CDFI
2 Fund programs and the New Markets Tax Credit Pro-
3 gram: Provided further, That such amount is designated
4 by the Congress as being for an emergency requirement
5 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
6 et and Emergency Deficit Control Act of 1985.
7 ADMINISTRATIVE PROVISION—INTERNAL REVENUE
8 SERVICE
9 (INCLUDING TRANSFER OF FUNDS)
10 SEC. 10301. In addition to the amounts otherwise
11 available to the Internal Revenue Service in fiscal year
12 2020, $520,000,000, to remain available until September
13 30, 2021, shall be available to prevent, prepare for, and
14 respond to coronavirus, including for costs associated with
15 the extended filing season: Provided, That such funds may
16 be transferred by the Commissioner to the ‘‘Taxpayer
17 Services’’, ‘‘Enforcement’’, or ‘‘Operations Support’’ ac-
18 counts of the Internal Revenue Service for an additional
19 amount to be used solely to prevent, prepare for, and re-
20 spond to coronavirus, domestically or internationally: Pro-
21 vided further, That the Committees on Appropriations of
22 the House of Representatives and the Senate shall be noti-
23 fied in advance of any such transfer: Provided further,
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24 That such transfer authority is in addition to any other
25 transfer authority provided by law: Provided further, That
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1 not later than 30 days after the date of enactment of this
2 Act, the Commissioner shall submit to the Committees on
3 Appropriations of the House of Representatives and the
4 Senate a spending plan for such funds: Provided further,
5 That such amount is designated by the Congress as being
6 for an emergency requirement pursuant to section
7 251(b)(2)(A)(i) of the Balanced Budget and Emergency
8 Deficit Control Act of 1985.
9 INDEPENDENT AGENCIES
10 ELECTION ASSISTANCE COMMISSION
11 ELECTION RESILIENCE GRANTS
12 (INCLUDING TRANSFER OF FUNDS)
13 For an additional amount for payments by the Elec-
14 tion Assistance Commission to States for contingency
15 planning, preparation, and resilience of elections for Fed-
16 eral office, $3,600,000,000, to remain available until Sep-
17 tember 30, 2021: Provided, That of the amount provided
18 under this heading, up to $5,000,000 may be transferred
19 to and merged with ‘‘Election Assistance Commission—
20 Salaries and Expenses’’: Provided further, That under this
21 heading the term ‘‘State’’ means each of the 50 States,
22 the District of Columbia, the Commonwealth of Puerto
23 Rico, Guam, American Samoa, the United States Virgin
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24 Islands, and the Commonwealth of the Northern Mariana
25 Islands: Provided further, That the amount of the pay-
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1 ments made to a State under this heading shall be con-
2 sistent with sections 101(d) and 103 of the Help America
3 Vote Act of 2002 (52 U.S.C. 20903): Provided further,
4 That for the purposes of the preceding proviso, each ref-
5 erence to ‘‘$5,000,000’’ in such section 103 shall be
6 deemed to refer to ‘‘$7,500,000’’: Provided further, That
7 not later than 30 days after the date of enactment of this
8 Act, the Election Assistance Commission shall obligate the
9 funds to States under this heading in this Act: Provided
10 further, That not less than 50 percent of the amount of
11 the payment made to a State under this heading in this
12 Act shall be allocated in cash or in kind to the units of
13 local government which are responsible for the administra-
14 tion of elections for Federal office in the State: Provided
15 further, That such amount is designated by the Congress
16 as being for an emergency requirement pursuant to sec-
17 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
18 gency Deficit Control Act of 1985.
19 ADMINISTRATIVE PROVISION—ELECTION ASSISTANCE
20 COMMISSION
21 SEC. 10302. (a) The last proviso under the heading
22 ‘‘Election Assistance Commission—Election Security
23 Grants’’ in the Financial Services and General Govern-
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24 ment Appropriations Act, 2020 (division C of Public Law
25 116–93; 133 Stat. 2461) shall not apply with respect to
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1 any payment made to a State using funds appropriated
2 or otherwise made available to the Election Assistance
3 Commission under the Coronavirus Aid, Relief, and Eco-
4 nomic Security Act (Public Law 116–136).
5 (b) The first proviso under the heading ‘‘Election As-
6 sistance Commission—Election Security Grants’’ in the
7 Coronavirus Aid, Relief, and Economic Security Act (Pub-
8 lic Law 116–136) is amended by striking ‘‘within 20 days
9 of each election in the 2020 Federal election cycle in that
10 State,’’ and inserting ‘‘not later than October 30, 2021,’’.
11 (c) The fourth proviso under the heading ‘‘Election
12 Assistance Commission—Election Security Grants’’ in the
13 Coronavirus Aid, Relief, and Economic Security Act (Pub-
14 lic Law 116–136) is amended by striking ‘‘December 31,
15 2020’’ and inserting ‘‘September 30, 2021’’.
16 (d) Notwithstanding any requirement that a State
17 legislature appropriate and release any funds made avail-
18 able under the Help America Vote Act of 2002, the chief
19 election official of each State shall have access to the funds
20 made available under the heading ‘‘Election Assistance
21 Commission—Election Security Grants’’ in this Act and
22 in the Coronavirus Aid, Relief, and Economic Security Act
23 (Public Law 116–136) without any such action by the
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24 State legislature.
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1 (e) A State may elect to reallocate funds allocated
2 under the heading ‘‘Election Assistance Commission—
3 Election Security Grants’’ in the Coronavirus Aid, Relief,
4 and Economic Security Act (Public Law 116–136) or
5 under this heading in this Act as funds allocated under
6 the heading ‘‘Election Assistance Commission—Election
7 Security Grants’’ in the Financial Services and General
8 Government Appropriations Act, 2020 (division C of Pub-
9 lic Law 116–93; 133 Stat. 2461) that were spent to pre-
10 vent, prepare for, and respond to coronavirus, domestically
11 or internationally, for the 2020 Federal election cycle; or
12 funds allocated under the heading ‘‘Election Assistance
13 Commission—Election Reform Program’’ in the Financial
14 Services and Government Appropriations Act, 2018 (divi-
15 sion E of Public Law 115–141) that were spent to pre-
16 vent, prepare for, and respond to coronavirus, domestically
17 or internationally, for the 2020 Federal election cycle.
18 (f) This section shall take effect as if included in the
19 enactment of the Coronavirus Aid, Relief, and Economic
20 Security Act (Public Law 116–136).
21 (g) The amounts repurposed pursuant to this section
22 that were previously designated by the Congress as an
23 emergency requirement pursuant to the Balanced Budget
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24 and Emergency Deficit Control Act of 1985 are des-
25 ignated by the Congress as an emergency requirement
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1 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
2 et and Emergency Deficit Control Act of 1985.
3 FEDERAL COMMUNICATIONS COMMISSION
4 SALARIES AND EXPENSES
5 For an additional amount for ‘‘Salaries and Ex-
6 penses’’, $24,000,000, to remain available until September
7 30, 2021, for implementing title VIII of the Communica-
8 tions Act of 1934 (47 U.S.C. 641 et seq.), as added by
9 the Broadband DATA Act (Public Law 116–130): Pro-
10 vided, That such amount is designated by the Congress
11 as being for an emergency requirement pursuant to sec-
12 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
13 gency Deficit Control Act of 1985.
14 EMERGENCY CONNECTIVITY FUND
15 For an additional amount for the ‘‘Emergency
16 Connectivity Fund’’, $1,500,000,000, to remain available
17 until September 30, 2021, to prevent, prepare for, and re-
18 spond to coronavirus, domestically or internationally,
19 through the provision of funding for Wi-fi hotspots, other
20 equipment, connected devices, and advanced telecommuni-
21 cations and information services to schools and libraries
22 as authorized in section 130201: Provided, That such
23 amount is designated by the Congress as being for an
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24 emergency requirement pursuant to section
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1 251(b)(2)(A)(i) of the Balanced Budget and Emergency
2 Deficit Control Act of 1985.
3 EMERGENCY BROADBAND CONNECTIVITY FUND
4 For an additional amount for the ‘‘Emergency
5 Broadband Connectivity Fund’’, $4,000,000,000, to re-
6 main available until September 30, 2021, to prevent, pre-
7 pare for, and respond to coronavirus, domestically or
8 internationally, through the provision of an emergency
9 benefit for broadband service as authorized in section
10 130301: Provided, That such amount is designated by the
11 Congress as being for an emergency requirement pursuant
12 to section 251(b)(2)(A)(i) of the Balanced Budget and
13 Emergency Deficit Control Act of 1985.
14 GENERAL SERVICES ADMINISTRATION
15 TECHNOLOGY MODERNIZATION FUND
16 For an additional amount for the ‘‘Technology Mod-
17 ernization Fund’’, $1,000,000,000, to remain available
18 until September 30, 2022, for technology-related mod-
19 ernization activities to prevent, prepare for, and respond
20 to coronavirus, domestically or internationally: Provided,
21 That such amount is designated by the Congress as being
22 for an emergency requirement pursuant to section
23 251(b)(2)(A)(i) of the Balanced Budget and Emergency
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24 Deficit Control Act of 1985.
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1 OFFICE OF PERSONNEL MANAGEMENT
2 OFFICE OF INSPECTOR GENERAL
3 SALARIES AND EXPENSES
4 For an additional amount for ‘‘Salaries and Ex-
5 penses’’, $1,000,000, to remain available until expended
6 to prevent, prepare for, and respond to coronavirus, do-
7 mestically or internationally: Provided, That such amount
8 is designated by the Congress as being for an emergency
9 requirement pursuant to section 251(b)(2)(A)(i) of the
10 Balanced Budget and Emergency Deficit Control Act of
11 1985.
12 SMALL BUSINESS ADMINISTRATION
13 EMERGENCY EIDL GRANTS
14 For an additional amount for ‘‘Emergency EIDL
15 Grants’’ for the cost of emergency EIDL grants author-
16 ized by section 1110 of division A of the CARES Act
17 (Public Law 116–136), $10,000,000,000, to remain avail-
18 able until expended, to prevent, prepare for, and respond
19 to coronavirus, domestically or internationally: Provided,
20 That such amount is designated by the Congress as being
21 for an emergency requirement pursuant to section
22 251(b)(2)(A)(i) of the Balanced Budget and Emergency
23 Deficit Control Act of 1985.
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1 ADMINISTRATIVE PROVISIONS—SMALL BUSINESS
2 ADMINISTRATION
3 SEC. 10303. (a) The third proviso under the heading
4 ‘‘Small Business Administration—Business Loans Pro-
5 gram Account’’ in the Financial Services and General
6 Government Appropriations Act, 2020 (division C of Pub-
7 lic Law 116–93) is amended by striking
8 ‘‘$30,000,000,000’’ and inserting ‘‘$75,000,000,000’’.
9 (b) The sixth proviso under the heading ‘‘Small Busi-
10 ness Administration—Business Loans Program Account’’
11 in the Financial Services and General Government Appro-
12 priations Act, 2020 (division C of Public Law 116–93)
13 is amended by striking ‘‘$12,000,000,000’’ and inserting
14 ‘‘$35,000,000,000’’.
15 UNITED STATES POSTAL SERVICE
16 PAYMENT TO POSTAL SERVICE FUND
17 For an additional payment to the ‘‘Postal Service
18 Fund’’, for revenue forgone due to coronavirus,
19 $25,000,000,000, to remain available until September 30,
20 2022: Provided, That the Postal Service, during the
21 coronavirus emergency, shall prioritize the purchase of,
22 and make available to all Postal Service employees and
23 facilities, personal protective equipment, including gloves,
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24 masks, and sanitizers, and shall conduct additional clean-
25 ing and sanitizing of Postal Service facilities and delivery
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1 vehicles: Provided further, That such amount is designated
2 by the Congress as being for an emergency requirement
3 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
4 et and Emergency Deficit Control Act of 1985.
5 OFFICE OF INSPECTOR GENERAL
6 SALARIES AND EXPENSES
7 For an additional amount for ‘‘Salaries and Ex-
8 penses’’, $15,000,000, to remain available until expended,
9 to prevent, prepare for, and respond to coronavirus, do-
10 mestically or internationally: Provided, That such amount
11 is designated by the Congress as being for an emergency
12 requirement pursuant to section 251(b)(2)(A)(i) of the
13 Balanced Budget and Emergency Deficit Control Act of
14 1985.
15 GENERAL PROVISIONS—THIS TITLE
16 SEC. 10304. (a) Title V of division B of the CARES
17 Act (Public Law 116–136) is amended in the first proviso
18 under the heading ‘‘Independent Agencies—Pandemic Re-
19 sponse Accountability Committee’’ by inserting ‘‘or any
20 other Act (including Acts other than appropriations
21 Acts)’’ after ‘‘provided in this Act’’.
22 (b) Amounts repurposed under this section that were
23 previously designated by the Congress, respectively, as an
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24 emergency requirement or as being for disaster relief pur-
25 suant to the Balanced Budget and Emergency Deficit
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1 Control Act are designated by the Congress as being for
2 an emergency requirement pursuant to section
3 251(b)(2)(A)(i) of the Balanced Budget and Emergency
4 Deficit Control Act of 1985 or as being for disaster relief
5 pursuant to section 251(b)(2)(D) of the Balanced Budget
6 and Emergency Deficit Control Act of 1985.
7 SEC. 10305. Title V of division B of the CARES Act
8 (Public Law 116–136) is amended by striking the fifth
9 proviso under the heading ‘‘General Services Administra-
10 tion—Real Property Activities—Federal Buildings
11 Fund’’: Provided, That the amounts repurposed pursuant
12 to this section that were previously designated by the Con-
13 gress as an emergency requirement pursuant to the Bal-
14 anced Budget and Emergency Deficit Control Act of 1985
15 are designated by the Congress as an emergency require-
16 ment pursuant to section 251(b)(2)(A)(i) of the Balanced
17 Budget and Emergency Deficit Control Act of 1985.
18 SEC. 10306. For an additional amount for ‘‘Depart-
19 ment of the Treasury—Departmental Offices—
20 Coronavirus Relief Fund’’, an amount equal to—
21 (1) $1,250,000,000; less
22 (2) the amount allocated for the District of Co-
23 lumbia pursuant to section 601(c)(6) of the Social
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24 Security Act:
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1 Provided, That such amounts shall only be available for
2 making a payment to the District of Columbia, and shall
3 be in addition to any other funds available for such pur-
4 pose: Provided further, That the Secretary of the Treasury
5 shall pay all amounts provided by this section directly to
6 the District of Columbia not less than 5 days after the
7 date of enactment of this Act: Provided further, That the
8 District of Columbia shall use such amounts only to cover
9 costs or replace foregone revenues stemming from the pub-
10 lic health emergency with respect to the Coronavirus Dis-
11 ease (COVID–19): Provided further, That such amount is
12 designated by Congress as being for an emergency require-
13 ment pursuant to section 251(b)(2)(A)(i) of the Balanced
14 Budget and Emergency Deficit Control Act of 1985.
15 TITLE IV—HOMELAND SECURITY
16 DEPARTMENT OF HOMELAND SECURITY
17 OFFICE OF INSPECTOR GENERAL
18 OPERATIONS AND SUPPORT
19 For an additional amount for ‘‘Operations and Sup-
20 port’’, $3,000,000, to remain available until September
21 30, 2022, for oversight of activities of the Department of
22 Homeland Security funded in this Act and in title VI of
23 division B of Public Law 116–136 to prevent, prepare for,
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24 and respond to coronavirus: Provided, That such amount
25 is designated by the Congress as being for an emergency
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1 requirement pursuant to section 251(b)(2)(A)(i) of the
2 Balanced Budget and Emergency Deficit Control Act of
3 1985.
4 FEDERAL EMERGENCY MANAGEMENT AGENCY
5 FEDERAL ASSISTANCE
6 For an additional amount for ‘‘Federal Assistance’’,
7 $1,300,000,000, to remain available until September 30,
8 2021, to prevent, prepare for, and respond to coronavirus,
9 of which $500,000,000 shall be for Assistance to Fire-
10 fighter Grants for the purchase of personal protective
11 equipment and related supplies, mental health evaluations,
12 training, and temporary infectious disease de-contamina-
13 tion or sanitizing facilities and equipment; of which
14 $500,000,000 shall be for Staffing for Adequate Fire and
15 Emergency Response Grants; of which $100,000,000 shall
16 be for Emergency Management Performance Grants; and
17 of which $200,000,000 shall be for the Emergency Food
18 and Shelter Program: Provided, That such amount is des-
19 ignated by the Congress as being for an emergency re-
20 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
21 anced Budget and Emergency Deficit Control Act of 1985.
22 GENERAL PROVISIONS—THIS TITLE
23 SEC. 10401. Notwithstanding any other provision of
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24 law, funds made available under ‘‘Federal Emergency
25 Management Agency—Federal Assistance’’ shall only be
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1 used for the purposes specifically described under that
2 heading.
3 SEC. 10402. (a) Subsections (c)(2), (f), (g)(1),
4 (h)(1)–(4), (h)(6), and (k) of section 33 of the Federal
5 Fire Prevention and Control Act of 1974 (15 U.S.C.
6 2229) shall not apply to amounts appropriated for ‘‘Fed-
7 eral Emergency Management Agency – Federal Assist-
8 ance’’ for Assistance to Firefighter Grants in this Act.
9 (b) Subsection (k) of section 33 of the Federal Fire
10 Prevention and Control Act of 1974 (15 U.S.C. 2229)
11 shall not apply to Amounts provided for ‘‘Federal Emer-
12 gency Management Agency–Federal Assistance’’ for As-
13 sistance to Firefighter Grants in title III of division D
14 of Public Law 116–93 and in title VI of division B of Pub-
15 lic Law 116–136.
16 (c) Amounts repurposed under this section that were
17 previously designated by the Congress, respectively, as an
18 emergency requirement or as being for disaster relief pur-
19 suant to the Balanced Budget and Emergency Deficit
20 Control Act are designated by the Congress as being for
21 an emergency requirement pursuant to section
22 251(b)(2)(A)(i) of the Balanced Budget and Emergency
23 Deficit Control Act of 1985 or as being for disaster relief
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24 pursuant to section 251(b)(2)(D) of the Balanced Budget
25 and Emergency Deficit Control Act of 1985.
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1 SEC. 10403. Subsections (a)(1)(A), (a)(1)(B),
2 (a)(1)(E), (a)(1)(G), (c)(1), (c)(2), and (c)(4) of section
3 34 of the Federal Fire Prevention and Control Act of 1974
4 (15 U.S.C. 2229a) shall not apply to amounts appro-
5 priated for ‘‘Federal Emergency Management Agency –
6 Federal Assistance’’ for Staffing for Adequate Fire and
7 Emergency Response Grants in this Act and in division
8 D, title III of the Consolidated Appropriations Act, 2020
9 (Public Law 116–93).
10 TITLE V—INTERIOR, ENVIRONMENT, AND
11 RELATED AGENCIES
12 DEPARTMENT OF THE INTERIOR
13 UNITED STATES FISH AND WILDLIFE SERVICE
14 RESOURCE MANAGEMENT
15 For an additional amount for ‘‘Resource Manage-
16 ment’’, $21,000,000, to remain available until expended
17 for research; listing injurious species; electronic permitting
18 system development; operation and maintenance; law en-
19 forcement interdiction and inspections; and other support
20 activities, as described in sections 190402, 190403, and
21 190404 of division S of this Act: Provided, That amounts
22 may be transferred to ‘‘Surveys, Investigations and Re-
23 search’’ in the United States Geological Survey; ‘‘National
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24 Oceanic and Atmospheric Administration’’ in the Depart-
25 ment of Commerce; and the ‘‘Center for Disease Control’’
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1 in the Department of Health and Human Services: Pro-
2 vided further, That such amount is designated by the Con-
3 gress as being for an emergency requirement pursuant to
4 section 251(b)(2)(A)(i) of the Balanced Budget and
5 Emergency Deficit Control Act of 1985.
6 STATE AND TRIBAL WILDLIFE GRANTS
7 For an additional amount for ‘‘State and Tribal
8 Wildlife Grants’’, $50,000,000, to remain available until
9 expended, for a onetime grant program as described in
10 section 190405 of division S of this Act: Provided, That
11 such amount is designated by the Congress as being for
12 an emergency requirement pursuant to section
13 251(b)(2)(A)(i) of the Balanced Budget and Emergency
14 Deficit Control Act of 1985.
15 UNITED STATES GEOLOGICAL SURVEY
16 SURVEYS, INVESTIGATIONS, AND RESEARCH
17 For an additional amount for ‘‘Surveys, Investiga-
18 tions, and Research’’, $40,000,000, to remain available
19 until September 30, 2021, for technical assistance, bio-
20 surveillance of wildlife and environmental persistence
21 studies and related research, database development, and
22 accompanying activities as described in section 190404 of
23 division S of this Act: Provided, That such amount is des-
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24 ignated by the Congress as being for an emergency re-
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1 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
2 anced Budget and Emergency Deficit Control Act of 1985.
3 BUREAU OF INDIAN AFFAIRS
4 OPERATION OF INDIAN PROGRAMS
5 For an additional amount for ‘‘Operation of Indian
6 Programs’’, $900,000,000, to remain available until Sep-
7 tember 30, 2021, to prevent, prepare for, and respond to
8 coronavirus, of which—
9 (1) $100,000,000 shall be for housing improve-
10 ment;
11 (2) $780,000,000 shall be for providing Tribal
12 government services, for Tribal government em-
13 ployee salaries to maintain operations, and cleaning
14 and sanitization of Tribally owned and operated fa-
15 cilities; and
16 (3) $20,000,000 shall be used to provide and
17 deliver potable water; and,
18 Provided, That none of the funds appropriated herein shall
19 be obligated until 3 days after the Bureau of Indian Af-
20 fairs provides a detailed spend plan, which includes dis-
21 tribution and use of funds by Tribe, to the Committees
22 on Appropriations of the House of Representatives and the
23 Senate: Provided further, That the Bureau shall notify the
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24 Committees on Appropriations of the House of Represent-
25 atives and the Senate quarterly on the obligations and ex-
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1 penditures of the funds provided by this Act: Provided fur-
2 ther, That assistance received herein shall not be included
3 in the calculation of funds received by those Tribal govern-
4 ments who participate in the ‘‘Small and Needy’’ program:
5 Provided further, That such amounts, if transferred to In-
6 dian Tribes and Tribal organizations under the Indian
7 Self-Determination and Education Assistance Act (1) will
8 be transferred on a one-time basis, (2) are non-recurring
9 funds that are not part of the amount required by 25
10 U.S.C. 5325, and (3) may only be used for the purposes
11 identified under this heading in this Act, notwithstanding
12 any other provision of law: Provided further, That section
13 11008 of this Act shall not apply to tribal contracts en-
14 tered into by the Bureau of Indian Affairs with this appro-
15 priation: Provided further, That such amount is designated
16 by the Congress as being for an emergency requirement
17 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
18 et and Emergency Deficit Control Act of 1985.
19 DEPARTMENTAL OFFICES
20 INSULAR AFFAIRS
21 ASSISTANCE TO TERRITORIES
22 For an additional amount for ‘‘Assistance to Terri-
23 tories’’, $1,000,000,000, to remain available until ex-
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24 pended, to prevent, prepare for, and respond to
25 coronavirus, of which (1) $945,000,000 is for Capital Im-
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1 provement Project grants for hospitals and other critical
2 infrastructure; and (2) $55,000,000 is for territorial as-
3 sistance, including general technical assistance: Provided,
4 That any appropriation for disaster assistance under this
5 heading in this Act or previous appropriations Acts may
6 be used as non-Federal matching funds for the purpose
7 of hazard mitigation grants provided pursuant to section
8 404 of the Robert T. Stafford Disaster Relief and Emer-
9 gency Assistance Act (42 U.S.C. 5170c): Provided further,
10 That amounts repurposed pursuant to this section that
11 were previously designated by the Congress as an emer-
12 gency requirement pursuant to the Balanced Budget and
13 Emergency Deficit Control Act of 1985 are designated by
14 the Congress as an emergency requirement pursuant to
15 section 251(b)(2)(A)(i) of the Balanced Budget and
16 Emergency Deficit Control Act of 1985: Provided further,
17 That such amount is designated by the Congress as being
18 for an emergency requirement pursuant to section
19 251(b)(2)(A)(i) of the Balanced Budget and Emergency
20 Deficit Control Act of 1985.
21 OFFICE OF INSPECTOR GENERAL
22 SALARIES AND EXPENSES
23 For an additional amount for ‘‘Salaries and Ex-
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24 penses’’ , $5,000,000, to remain available until expended:
25 Provided, That such amount is designated by the Congress
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1 as being for an emergency requirement pursuant to sec-
2 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
3 gency Deficit Control Act of 1985.
4 ENVIRONMENTAL PROTECTION AGENCY
5 ENVIRONMENTAL PROGRAMS AND MANAGEMENT
6 For an additional amount for ‘‘Environmental Pro-
7 grams and Management’’, $50,000,000, to remain avail-
8 able until September 30, 2021, for environmental justice
9 grants as described in section 190702 of division S of this
10 Act: Provided, That such amount is designated by the
11 Congress as being for an emergency requirement pursuant
12 to section 251(b)(2)(A)(i) of the Balanced Budget and
13 Emergency Deficit Control Act of 1985.
14 DEPARTMENT OF HEALTH AND HUMAN
15 SERVICES
16 INDIAN HEALTH SERVICE
17 INDIAN HEALTH SERVICES
18 (INCLUDING TRANSFER OF FUNDS)
19 For an additional amount for ‘‘Indian Health Serv-
20 ices’’, $2,100,000,000, to remain available until expended,
21 to prevent, prepare for, respond to, and provide health
22 services related to coronavirus, of which—
23 (1) $1,000,000,000 shall be used to supplement
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24 reduced third party revenue collections;
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1 (2) $500,000,000 shall be used for direct health
2 and telehealth services, including to purchase sup-
3 plies and personal protective equipment;
4 (3) $140,000,000 shall be used to expand
5 broadband infrastructure and information tech-
6 nology for telehealth and electronic health record
7 system purposes;
8 (4) $20,000,000 shall be used to address the
9 needs of domestic violence victims and homeless indi-
10 viduals and families;
11 (5) not less than $64,000,000 shall be for
12 Urban Indian Organizations; and,
13 (6) not less than $10,000,000 shall be used to
14 provide and deliver potable water:
15 Provided, That such funds shall be allocated at the discre-
16 tion of the Director of the Indian Health Service: Provided
17 further, That of the funds provided herein, not less than
18 $366,000,000 shall be transferred to and merged with
19 ‘‘Indian Health Service—Indian Health Facilities’’ at the
20 discretion of the Director to modify existing health facili-
21 ties to provide isolation or quarantine space, to purchase
22 and install updated equipment necessary, and for mainte-
23 nance and improvement projects necessary to the purposes
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24 specified in this Act: Provided further, That such amounts
25 may be used to supplement amounts otherwise available
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1 for such purposes under ‘‘Indian Health Facilities’’: Pro-
2 vided further, That such amounts, if transferred to Tribes
3 and Tribal organizations under the Indian Self-Deter-
4 mination and Education Assistance Act, will be trans-
5 ferred on a one-time basis and that these non-recurring
6 funds are not part of the amount required by section 106
7 of the Indian Self-Determination and Education Assist-
8 ance Act (25 U.S.C. 5325), and that such amounts may
9 only be used for the purposes identified under this heading
10 notwithstanding any other provision of law: Provided fur-
11 ther, That none of the funds appropriated under this head-
12 ing in this Act for telehealth broadband activities shall be
13 available for obligation until 3 days after the Indian
14 Health Service provides to the Committees on Appropria-
15 tions of the House of Representatives and the Senate, a
16 detailed spend plan that includes the cost, location, and
17 expected completion date of each activity: Provided fur-
18 ther, That the Indian Health Service shall notify the Com-
19 mittees on Appropriations of the House of Representatives
20 and the Senate quarterly on the obligations and expendi-
21 tures of the funds provided by this Act: Provided further,
22 That section 11008 of this Act shall not apply to tribal
23 contracts entered into by the Bureau of Indian Affairs
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24 with this appropriation: Provided further, That such
25 amount is designated by the Congress as being for an
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1 emergency requirement pursuant to section
2 251(b)(2)(A)(i) of the Balanced Budget and Emergency
3 Deficit Control Act of 1985.
4 NATIONAL FOUNDATION ON THE ARTS AND HUMANITIES
5 NATIONAL ENDOWMENT FOR THE ARTS
6 GRANTS AND ADMINISTRATION
7 For an additional amount for ‘‘Grants and Adminis-
8 tration’’, $10,000,000 to remain available until September
9 30, 2021, for grants to respond to the impacts of
10 coronavirus: Provided, That such funds are available
11 under the same terms and conditions as grant funding ap-
12 propriated to this heading in Public Law 116–94: Pro-
13 vided further, That 40 percent of such funds shall be dis-
14 tributed to State arts agencies and regional arts organiza-
15 tions and 60 percent of such funds shall be for direct
16 grants: Provided further, That notwithstanding any other
17 provision of law, such funds may also be used by the re-
18 cipients of such grants for purposes of the general oper-
19 ations of such recipients: Provided further, That the
20 matching requirements under subsections (e), (g)(4)(A),
21 and (p)(3) of section 5 of the National Foundation on the
22 Arts and Humanities Act of 1965 (20 U.S.C. 954) may
23 be waived with respect to such grants: Provided further,
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24 That such amount is designated by the Congress as being
25 for an emergency requirement pursuant to section
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1 251(b)(2)(A)(i) of the Balanced Budget and Emergency
2 Deficit Control Act of 1985.
3 NATIONAL ENDOWMENT FOR THE HUMANITIES
4 GRANTS AND ADMINISTRATION
5 For an additional amount for ‘‘Grants and Adminis-
6 tration’’, $10,000,000 to remain available until September
7 30, 2021, for grants to respond to the impacts of
8 coronavirus: Provided, That such funds are available
9 under the same terms and conditions as grant funding ap-
10 propriated to this heading in Public Law 116–94: Pro-
11 vided further, That 40 percent of such funds shall be dis-
12 tributed to state humanities councils and 60 percent of
13 such funds shall be for direct grants: Provided further,
14 That notwithstanding any other provision of law, such
15 funds may also be used by the recipients of such grants
16 for purposes of the general operations of such recipients:
17 Provided further, That the matching requirements under
18 subsection (h)(2)(A) of section 7 of the National Founda-
19 tion on the Arts and Humanities Act of 1965 may be
20 waived with respect to such grants: Provided further, That
21 such amount is designated by the Congress as being for
22 an emergency requirement pursuant to section
23 251(b)(2)(A)(i) of the Balanced Budget and Emergency
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24 Deficit Control Act of 1985.
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1 TITLE VI—DEPARTMENTS OF LABOR, HEALTH
2 AND HUMAN SERVICES, AND EDUCATION,
3 AND RELATED AGENCIES
4 DEPARTMENT OF LABOR
5 EMPLOYMENT AND TRAINING ADMINISTRATION
6 TRAINING AND EMPLOYMENT SERVICES
7 (INCLUDING TRANSFER OF FUNDS)
8 For an additional amount for ‘‘Training and Employ-
9 ment Services’’, $2,040,000,000, to prevent, prepare for,
10 and respond to coronavirus, of which $15,000,000 shall
11 be transferred to ‘‘Program Administration’’, to remain
12 available until September 30, 2021, to carry out activities
13 in this Act, Public Law 116–127 and Public Law 116–
14 136 for full-time equivalent employees, information tech-
15 nology upgrades needed to expedite payments and support
16 implementation, including to expedite policy guidance and
17 disbursement of funds, technical assistance and other as-
18 sistance to States and territories to speed payment of Fed-
19 eral and State unemployment benefits, and of which the
20 remaining amounts shall be used to carry out activities
21 under the Workforce Innovation and Opportunity Act (re-
22 ferred to in this Act as ‘‘WIOA’’) as follows:
23 (1) $485,000,000 for grants to the States for
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24 adult employment and training activities, including
25 incumbent worker trainings, transitional jobs, on-
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1 the-job training, individualized career services, sup-
2 portive services, needs-related payments, and to fa-
3 cilitate remote access to training services provided
4 through a one-stop delivery system through the use
5 of technology, to remain available until June 30,
6 2021: Provided, That an adult shall not be required
7 to meet the requirements of section 134(c)(3)(B) of
8 the WIOA: Provided further, That an adult who
9 meets the requirements described in section
10 2102(a)(3)(A) of Public Law 116–136 may be eligi-
11 ble for participation: Provided further, That priority
12 may be given to individuals who are adversely im-
13 pacted by economic changes due to the coronavirus,
14 including individuals seeking employment, dislocated
15 workers, individuals with barriers to employment, in-
16 dividuals who are unemployed, or individuals who
17 are underemployed;
18 (2) $518,000,000 for grants to the States for
19 youth activities, including supportive services, sum-
20 mer employment for youth, and to facilitate remote
21 access to training services provided through a one-
22 stop delivery system through the use of technology,
23 to remain available until June 30, 2021: Provided,
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24 That individuals described in section 2102(a)(3)(A)
25 of Public Law 116–136 may be eligible for participa-
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1 tion as an out-of-school youth if they meet the re-
2 quirements of clauses (i) and (ii) of section
3 129(a)(1)(B) or as in-school youth if they meet the
4 requirements of clauses (i) and (iii) of section
5 129(a)(1)(C) of the WIOA; Provided further, That
6 priority shall be given for out-of-school youth and
7 youth with multiple barriers to employment: Pro-
8 vided further, That funds shall support employer
9 partnerships for youth employment and subsidized
10 employment, and partnerships with community-
11 based organizations to support such employment;
12 (3) $597,000,000 for grants to States for dis-
13 located worker employment and training activities,
14 including incumbent worker trainings, transitional
15 jobs, on-the-job training, individualized career serv-
16 ices, supportive services, needs-related payments,
17 and to facilitate remote access to training services
18 provided through a one-stop delivery system through
19 the use of technology, to remain available until June
20 30, 2021: Provided, That a dislocated worker shall
21 not be required to meet the requirements of section
22 134(c)(3)(B) of the WIOA: Provided further, That a
23 dislocated worker who meets the requirements de-
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24 scribed in section 2102(a)(3)(A) of Public Law 116–
25 136 may be eligible for participation;
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1 (4) $400,000,000 for the dislocated workers as-
2 sistance national reserve to remain available until
3 September 30, 2023; and
4 (5) $25,000,000 for migrant and seasonal
5 farmworker programs under section 167 of the
6 WIOA, including emergency supportive services, to
7 remain available until June 30, 2021, of which no
8 less than $500,000 shall be for the collection and
9 dissemination of electronic and printed materials re-
10 lated to coronavirus to the migrant and seasonal
11 farmworker population nationwide, including Puerto
12 Rico, through a cooperative agreement;
13 Provided, That the impact of the COVID–19 national
14 emergency may be considered as an additional factor for
15 reimbursement for on-the-job training under section
16 134(c)(3)(H) of the WIOA and as a factor in determining
17 an employer’s portion of the costs of providing customized
18 training under section 3(14) of the WIOA: Provided fur-
19 ther, That notwithstanding section 134(d)(5) of the
20 WIOA, a local board may use 40 percent of funds received
21 under paragraphs (1) and (3) for transitional jobs: Pro-
22 vided further, That notwithstanding section 194(10) of the
23 WIOA, that funds used to support transitional jobs may
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24 also be used to support public service employment: Pro-
25 vided further, That sections 127(b)(1)(C)(iv)(III),
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1 132(b)(1)(B)(iv)(III), and 132(b)(2)(B)(iii)(II) shall not
2 apply to funds appropriated under this heading: Provided
3 further, That such amount is designated by the Congress
4 as being for an emergency requirement pursuant to sec-
5 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
6 gency Deficit Control Act of 1985.
7 WAGE AND HOUR DIVISION
8 SALARIES AND EXPENSES
9 For an additional amount for ‘‘Wage and Hour Divi-
10 sion’’, $6,500,000, to remain available until September
11 30, 2021, to prevent, prepare for, and respond to
12 coronavirus, including for the administration, oversight,
13 and coordination of worker protection activities related
14 thereto: Provided, That the Secretary of Labor shall use
15 funds provided under this heading to support enforcement
16 activities and outreach efforts to make individuals, par-
17 ticularly low-wage workers, aware of their rights under di-
18 vision C and division E of Public Law 116–127: Provided
19 further, That such amount is designated by the Congress
20 as being for an emergency requirement pursuant to sec-
21 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
22 gency Deficit Control Act of 1985.
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1 OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION
2 SALARIES AND EXPENSES
3 For an additional amount for ‘‘Occupational Safety
4 and Health Administration’’, $100,000,000, to remain
5 available until September 30, 2021, for implementation of
6 section 120302 of The Heroes Act and for worker protec-
7 tion and enforcement activities to prevent, prepare for,
8 and respond to coronavirus, of which $25,000,000 shall
9 be for Susan Harwood training grants and at least
10 $70,000,000 shall be to hire additional compliance safety
11 and health officers, and for state plan enforcement, to pro-
12 tect workers from coronavirus by enforcing all applicable
13 standards and directives, including 29 CFR 1910.132, 29
14 CFR 1910.134, section 5(a)(1) of the Occupational Safety
15 and Health Act of 1970, and 29 CFR 1910.1030: Pro-
16 vided, That activities to protect workers from coronavirus
17 supported by funds provided under this heading includes
18 additional enforcement of standards and directives ref-
19 erenced in the preceding proviso at slaughterhouses, poul-
20 try processing plants, and agricultural workplaces: Pro-
21 vided further, That within 15 days of the date of enact-
22 ment of this Act, the Secretary of Labor shall submit a
23 spending and hiring plan for the funds made available
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24 under this heading, and a monthly staffing report until
25 all funds are expended, to the Committees on Appropria-
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1 tions of the House of Representatives and the Senate: Pro-
2 vided further, That within 15 days of the date of enact-
3 ment of this Act, the Secretary of Labor shall submit a
4 plan for the additional enforcement activities described in
5 the third proviso to the Committees on Appropriations of
6 the House of Representatives and the Senate: Provided
7 further, That such amount is designated by the Congress
8 as being for an emergency requirement pursuant to sec-
9 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
10 gency Deficit Control Act of 1985.
11 OFFICE OF INSPECTOR GENERAL
12 For an additional amount for ‘‘Office of Inspector
13 General’’, $5,000,000, to remain available until expended,
14 to prevent, prepare for, and respond to coronavirus. Pro-
15 vided, That such amount is designated by the Congress
16 as being for an emergency requirement pursuant to sec-
17 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
18 gency Deficit Control Act of 1985.
19 ADMINISTRATIVE PROVISION—DEPARTMENT OF LABOR
20 SEC. 10601. There is hereby appropriated for fiscal
21 year 2021 for ‘‘Department of Labor—Employment
22 Training Administration—State Unemployment Insur-
23 ance and Employment Service Operations’’, $28,600,000,
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24 to be expended from the Employment Security Adminis-
25 tration Account in the Unemployment Trust Fund (‘‘the
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1 Trust Fund’’) to carry out title III of the Social Security
2 Act: Provided, That such amount shall only become avail-
3 able for obligation if the Average Weekly Insured Unem-
4 ployment (‘‘AWIU’’) for fiscal year 2021 is projected, by
5 the Department of Labor during fiscal year 2021 to ex-
6 ceed 1,728,000: Provided further, That to the extent that
7 the AWIU for fiscal year 2021 is projected by the Depart-
8 ment of Labor to exceed 1,728,000, an additional
9 $28,600,000 from the Trust Fund shall be made available
10 for obligation during fiscal year 2021 for every 100,000
11 increase in the AWIU level (including a pro rata amount
12 for any increment less than 100,000): Provided further,
13 That, except as specified in this section, amounts provided
14 herein shall be available under the same authority and
15 conditions applicable to funds provided to carry out title
16 III of the Social Security Act under the heading ‘‘Depart-
17 ment of Labor—Employment Training Administration—
18 State Unemployment Insurance and Employment Service
19 Operations’’ in division A of Public Law 116–94: Provided
20 further, That such amounts shall be in addition to any
21 other funds made available in any fiscal year for such pur-
22 poses: Provided further, That such amount is designated
23 by the Congress as being for an emergency requirement
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24 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
25 et and Emergency Deficit Control Act of 1985.
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1 DEPARTMENT OF HEALTH AND HUMAN
2 SERVICES
3 HEALTH RESOURCES AND SERVICES ADMINISTRATION
4 PRIMARY HEALTH CARE
5 For an additional amount for ‘‘Primary Health
6 Care’’, $7,600,000,000, to remain available until Sep-
7 tember 30, 2025, for necessary expenses to prevent, pre-
8 pare for, and respond to coronavirus, for grants and coop-
9 erative agreements under the Health Centers Program, as
10 defined by section 330 of the Public Health Service Act,
11 and for grants to Federally qualified health centers, as
12 defined in section 1861(aa)(4)(B) of the Social Security
13 Act, and for eligible entities under the Native Hawaiian
14 Health Care Improvement Act, including maintenance or
15 expansion of health center and system capacity and staff-
16 ing levels: Provided, That sections 330(r)(2)(B),
17 330(e)(6)(A)(iii), and 330(e)(6)(B)(iii) shall not apply to
18 funds provided under this heading in this Act: Provided
19 further, That funds provided under this heading in this
20 Act may be used to (1) purchase equipment and supplies
21 to conduct mobile testing for SARS–CoV–2 or COVID–
22 19; (2) purchase and maintain mobile vehicles and equip-
23 ment to conduct such testing; and (3) hire and train lab-
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24 oratory personnel and other staff to conduct such mobile
25 testing: Provided further, That such amount is designated
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1 by the Congress as being for an emergency requirement
2 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
3 et and Emergency Deficit Control Act of 1985.
4 RYAN WHITE HIV/AIDS PROGRAM
5 For an additional amount for ‘‘Ryan White HIV/
6 AIDS Program’’, $10,000,000, to remain available until
7 September 30, 2022, to prevent, prepare for, and respond
8 to coronavirus: Provided, That awards from funds pro-
9 vided under this heading in this Act shall be through
10 modifications to existing contracts and supplements to ex-
11 isting grants and cooperative agreements under parts A,
12 B, C, D, F, and section 2692(a) of title XXVI of the Pub-
13 lic Health Service Act: Provided further, That such supple-
14 ments shall be awarded using a data-driven methodology
15 determined by the Secretary of Health and Human Serv-
16 ices: Provided further, That sections 2604(c), 2612(b), and
17 2651(c) of the Public Health Service Act shall not apply
18 to funds provided under this heading in this Act: Provided
19 further, That the Secretary may waive any penalties and
20 administrative requirements as necessary to ensure that
21 the funds may be used efficiently: Provided further, That
22 such amount is designated by the Congress as being for
23 an emergency requirement pursuant to section
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24 251(b)(2)(A)(i) of the Balanced Budget and Emergency
25 Deficit Control Act of 1985.
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1 CENTERS FOR DISEASE CONTROL AND PREVENTION
2 CDC–WIDE ACTIVITIES AND PROGRAM SUPPORT
3 For an additional amount for ‘‘CDC–Wide Activities
4 and Program Support’’, $2,130,000,000, to remain avail-
5 able until September 30, 2024, to prevent, prepare for,
6 and respond to coronavirus, domestically or internation-
7 ally: Provided, That of the amount provided under this
8 heading in this Act, $1,000,000,000 shall be for Public
9 Health Emergency Preparedness cooperative agreements
10 under section 319C–1 of the Public Health Service Act:
11 Provided further, That, of the amount provided under this
12 heading in this Act, $1,000,000,000 shall be for necessary
13 expenses for grants for core public health infrastructure
14 for State, local, Territorial, or Tribal health departments
15 as described in section 30550 of division C of this Act:
16 Provided further, That of the amount made available
17 under this heading in this Act for specified programs, not
18 less than $100,000,000 shall be allocated to tribes, tribal
19 organizations, urban Indian health organizations, or
20 health service providers to tribes: Provided further, That
21 of the amount provided under this heading in this Act,
22 $130,000,000 shall be for public health data surveillance
23 and analytics infrastructure modernization: Provided fur-
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24 ther, That funds appropriated under this heading in this
25 Act for grants may be used for the rent, lease, purchase,
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1 acquisition, construction, alteration, or renovation of non-
2 Federally owned facilities to improve preparedness and re-
3 sponse capability at the State and local level: Provided fur-
4 ther, That all construction, alteration, or renovation work,
5 carried out, in whole or in part, with funds appropriated
6 under this heading in this Act, or under this heading in
7 the CARES ACT (P.L. 116–136), shall be subject to the
8 requirements of section 1621(b)(1)(I) of the Public Health
9 Service Act (42 U.S.C. 300s–1(b)(1)(I)): Provided further,
10 That such amount is designated by the Congress as being
11 for an emergency requirement pursuant to section
12 251(b)(2)(A)(i) of the Balanced Budget and Emergency
13 Deficit Control Act of 1985.
14 NATIONAL INSTITUTES OF HEALTH
15 NATIONAL INSTITUTE OF ALLERGY AND INFECTIOUS
16 DISEASES
17 For an additional amount for ‘‘National Institute of
18 Allergy and Infectious Diseases’’, $500,000,000, to re-
19 main available until September 30, 2024, to prevent, pre-
20 pare for, and respond to coronavirus: Provided, That such
21 amount is designated by the Congress as being for an
22 emergency requirement pursuant to section
23 251(b)(2)(A)(i) of the Balanced Budget and Emergency
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24 Deficit Control Act of 1985.
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1 NATIONAL INSTITUTE OF MENTAL HEALTH
2 For an additional amount for ‘‘National Institute of
3 Mental Health’’, $200,000,000, to remain available until
4 September 30, 2024, to prevent, prepare for, and respond
5 to coronavirus: Provided, That such amount is designated
6 by the Congress as being for an emergency requirement
7 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
8 et and Emergency Deficit Control Act of 1985.
9 OFFICE OF THE DIRECTOR
10 (INCLUDING TRANSFER OF FUNDS)
11 For an additional amount for ‘‘Office of the Direc-
12 tor’’, $4,021,000,000, to remain available until September
13 30, 2024, to prevent, prepare for, and respond to
14 coronavirus, domestically or internationally: Provided,
15 That not less than $3,000,000,000 of the amount provided
16 under this heading in this Act shall be for offsetting the
17 costs related to reductions in lab productivity resulting
18 from the coronavirus pandemic or public health measures
19 related to the coronavirus pandemic: Provided further,
20 That up to $1,021,000,000 of the amount provided under
21 this heading in this Act shall be to support additional sci-
22 entific research or the programs and platforms that sup-
23 port research: Provided further, That funds made available
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24 under this heading in this Act may be transferred to the
25 accounts of the Institutes and Centers of the National In-
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1 stitutes of Health (‘‘NIH’’): Provided further, That this
2 transfer authority is in addition to any other transfer au-
3 thority available to the NIH: Provided further, That such
4 amount is designated by the Congress as being for an
5 emergency requirement pursuant to section
6 251(b)(2)(A)(i) of the Balanced Budget and Emergency
7 Deficit Control Act of 1985.
8 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES
9 ADMINISTRATION
10 HEALTH SURVEILLANCE AND PROGRAM SUPPORT
11 For an additional amount for ‘‘Health Surveillance
12 and Program Support’’, $3,000,000,000, to remain avail-
13 able until September 30, 2021, to prevent, prepare for,
14 and respond to coronavirus: Provided, That of the funds
15 made available under this heading in this Act,
16 $1,500,000,000 shall be for grants for the substance
17 abuse prevention and treatment block grant program
18 under subpart II of part B of title XIX of the Public
19 Health Service Act (‘‘PHS Act’’): Provided further, That
20 of the funds made available under this heading in this Act,
21 $1,000,000,000 shall be for grants for the community
22 mental health services block grant program under subpart
23 I of part B of title XIX of the PHS Act: Provided further,
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24 That of the funds made available under this heading in
25 this Act, $100,000,000 shall be for services to the home-
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1 less population: Provided further, That of the funds made
2 available under this heading in this Act, $100,000,000
3 shall be for activities and services under Project AWARE:
4 Provided further, That of the funds made available under
5 this heading in this Act, $10,000,000 shall be for the Na-
6 tional Child Traumatic Stress Network: Provided further,
7 That of the amount made available under this heading in
8 this Act, $265,000,000 is available for activities author-
9 ized under section 501(o) of the Public Health Service
10 Act: Provided further, That of the amount made available
11 under this heading in this Act, $25,000,000 shall be for
12 the Suicide Lifeline and Disaster Distress Helpline: Pro-
13 vided further, That of the amount made available under
14 this heading in this Act for specified programs, not less
15 than $150,000,000 shall be allocated to tribes, tribal orga-
16 nizations, urban Indian health organizations, or health or
17 behavioral health service providers to tribes: Provided fur-
18 ther, That the Substance Abuse and Mental Health Serv-
19 ices Administration has flexibility to amend allowable ac-
20 tivities, timelines, and reporting requirements for the Sub-
21 stance Abuse Prevention and Treatment Block Grant and
22 the Community Mental Health Services Block Grant pur-
23 suant to the public health emergency declaration: Provided
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24 further, That such amount is designated by the Congress
25 as being for an emergency requirement pursuant to sec-
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1 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
2 gency Deficit Control Act of 1985.
3 CENTERS FOR MEDICARE & MEDICAID SERVICES
4 PROGRAM MANAGEMENT
5 For an additional amount for ‘‘Program Manage-
6 ment’’, $150,000,000, to remain available through Sep-
7 tember 30, 2022, to prevent, prepare for, and respond to
8 coronavirus, for State strike teams for resident and em-
9 ployee safety in skilled nursing facilities and nursing facili-
10 ties, including activities to support clinical care, infection
11 control, and staffing pursuant to section 30209 of this
12 Act: Provided, That such amount is designated by the
13 Congress as being for an emergency requirement pursuant
14 to section 251(b)(2)(A)(i) of the Balanced Budget and
15 Emergency Deficit Control Act of 1985.
16 ADMINISTRATION FOR CHILDREN AND FAMILIES
17 LOW INCOME HOME ENERGY ASSISTANCE
18 For an additional amount for ‘‘Low Income Home
19 Energy Assistance’’, $1,500,000,000, to remain available
20 until September 30, 2021, to prevent, prepare for, and re-
21 spond to coronavirus, for making payments under sub-
22 section (b) of section 2602 of the Low-Income Home En-
23 ergy Assistance Act of 1981 (42 U.S.C. 8621 et seq.): Pro-
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24 vided, That of the amount provided under this heading
25 in this Act, $750,000,000 shall be allocated as though the
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1 total appropriation for such payments for fiscal year 2020
2 was less than $1,975,000,000: Provided further, That each
3 grantee that receives an allotment of funds made available
4 under this heading in this Act shall, for purposes of in-
5 come eligibility, deem to be eligible any household that
6 documents job loss or severe income loss dated after Feb-
7 ruary 29, 2020, such as a layoff or furlough notice or
8 verification of application for unemployment benefits: Pro-
9 vided further, That the limitation in section 2605(b)(9)(A)
10 of the Low-Income Home Energy Assistance Act of 1981,
11 regarding planning and administering the use of funds,
12 shall apply to funds provided under this heading in this
13 Act by substituting ‘‘12.5 percent’’ for ‘‘10 percent’’: Pro-
14 vided further, That section 2607(b)(2)(B) of such Act (42
15 U.S.C. 8626(b)(2)(B)) shall not apply to funds made
16 available under this heading in this Act: Provided further,
17 That such amount is designated by the Congress as being
18 for an emergency requirement pursuant to section
19 251(b)(2)(A)(i) of the Balanced Budget and Emergency
20 Deficit Control Act of 1985.
21 PAYMENTS TO STATES FOR THE CHILD CARE AND
22 DEVELOPMENT BLOCK GRANT
23 For an additional amount for ‘‘Payments to States
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24 for the Child Care and Development Block Grant’’,
25 $7,000,000,000, to remain available until September 30,
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1 2021, to prevent, prepare for, and respond to coronavirus,
2 including for Federal administrative expenses, which shall
3 be used to supplement, not supplant State, Territory, and
4 Tribal general revenue funds for child care assistance for
5 low-income families within the United States (including
6 territories) without regard to requirements in sections
7 658E(c)(3)(D)–(E) or section 658G of the Child Care and
8 Development Block Grant Act: Provided, That funds pro-
9 vided under this heading in this Act may be used for costs
10 of providing relief from copayments and tuition payments
11 for families and for paying that portion of the child care
12 provider’s cost ordinarily paid through family copayments,
13 to provide continued payments and assistance to child care
14 providers in the case of decreased enrollment or closures
15 related to coronavirus, and to ensure child care providers
16 are able to remain open or reopen as appropriate and ap-
17 plicable: Provided further, That States, Territories, and
18 Tribes are encouraged to place conditions on payments to
19 child care providers that ensure that child care providers
20 use a portion of funds received to continue to pay the sala-
21 ries and wages of staff: Provided further, That lead agen-
22 cies shall, for the duration of the COVID–19 public health
23 emergency, implement enrollment and eligibility policies
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24 that support the fixed costs of providing child care services
25 by delinking provider reimbursement rates from an eligible
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1 child’s absence and a provider’s closure due to the
2 COVID–19 public health emergency: Provided further,
3 That the Secretary shall remind States that CCDBG State
4 plans do not need to be amended prior to utilizing existing
5 authorities in the Child Care and Development Block
6 Grant Act for the purposes provided herein: Provided fur-
7 ther, That States, Territories, and Tribes are authorized
8 to use funds appropriated under this heading in this Act
9 to provide child care assistance to health care sector em-
10 ployees, emergency responders, sanitation workers, farm-
11 workers, and other workers deemed essential during the
12 response to coronavirus by public officials, without regard
13 to the income eligibility requirements of section 658P(4)
14 of such Act: Provided further, That funds appropriated
15 under this heading in this Act shall be available to eligible
16 child care providers under section 658P(6) of the CCDBG
17 Act, even if such providers were not receiving CCDBG as-
18 sistance prior to the public health emergency as a result
19 of the coronavirus, for the purposes of cleaning and sani-
20 tation, and other activities necessary to maintain or re-
21 sume the operation of programs: Provided further, That
22 no later than 60 days after the date of enactment of this
23 Act, each State, Territory, and Tribe that receives funding
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24 under this heading in this Act shall submit to the Sec-
25 retary a report, in such manner as the Secretary may re-
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1 quire, describing how the funds appropriated under this
2 heading in this Act will be spent and that no later than
3 90 days after the date of enactment of this Act, the Sec-
4 retary shall submit to the Committees on Appropriations
5 of the House of Representatives and the Senate, the Com-
6 mittee on Education and Labor of the House of Rep-
7 resentatives, and the Committee on Health, Education,
8 Labor, and Pensions of the Senate a report summarizing
9 such reports from the States, Territories, and Tribes: Pro-
10 vided further, That no later than October 31, 2021, each
11 State, Territory, and Tribe that receives funding under
12 this heading in this Act shall submit to the Secretary a
13 report, in such manner as the Secretary may require, de-
14 scribing how the funds appropriated under this heading
15 in this Act were spent and that no later than 60 days
16 after receiving such reports from the States, Territories,
17 and Tribes, the Secretary shall submit to the Committees
18 on Appropriations of the House of Representatives and the
19 Senate, the Committee on Education and Labor of the
20 House of Representatives, and the Committee on Health,
21 Education, Labor, and Pensions of the Senate a report
22 summarizing such reports from the States, Territories,
23 and Tribes: Provided further, That payments made under
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24 this heading in this Act may be obligated in this fiscal
25 year or the succeeding two fiscal years: Provided further,
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1 That funds appropriated under this heading in this Act
2 may be made available to restore amounts, either directly
3 or through reimbursement, for obligations incurred to pre-
4 vent, prepare for, and respond to coronavirus, prior to the
5 date of enactment of this Act: Provided further, That such
6 amount is designated by the Congress as being for an
7 emergency requirement pursuant to section
8 251(b)(2)(A)(i) of the Balanced Budget and Emergency
9 Deficit Control Act of 1985.
10 CHILDREN AND FAMILIES SERVICES PROGRAMS
11 For an additional amount for ‘‘Children and Families
12 Services Programs’’, $1,590,000,000, to remain available
13 until September 30, 2021, to prevent, prepare for, and re-
14 spond to coronavirus, which shall be used as follows:
15 (1) $50,000,000 for Family Violence Prevention
16 and Services grants as authorized by section 303(a)
17 and 303(b) of the Family Violence Prevention and
18 Services Act with such funds available to grantees
19 without regard to matching requirements under sec-
20 tion 306(c)(4) of such Act, of which $2,000,000
21 shall be for the National Domestic Violence Hotline:
22 Provided, That the Secretary of Health and Human
23 Services may make such funds available for pro-
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24 viding temporary housing and assistance to victims
25 of family, domestic, and dating violence;
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1 (2) $20,000,000 for necessary expenses for
2 community-based grants for the prevention of child
3 abuse and neglect under section 209 of the Child
4 Abuse Prevention and Treatment Act, which the
5 Secretary shall make without regard to sections
6 203(b)(1) and 204(4) of such Act; and
7 (3) $20,000,000 for necessary expenses for the
8 Child Abuse Prevention and Treatment Act State
9 Grant program as authorized by Section 112 of such
10 Act;
11 (4) $1,500,000,000 for necessary expenses for
12 grants to carry out the Low-Income Household
13 Drinking Water and Wastewater Assistance pro-
14 gram, as described in section 190703 of division S
15 of this Act.
16 Provided, That funds made available under this heading
17 in this Act may be used for the purposes provided herein
18 to reimburse costs incurred between January 20, 2020,
19 and the date of award: Provided further, That funds ap-
20 propriated by the CARES Act (P.L. 116–136) to carry
21 out the Community Services Block Grant Act (42 U.S.C.
22 9901 et seq.) and received by a State shall be made avail-
23 able to eligible entities (as defined in section 673(1)(A)
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24 of such Act (42 U.S.C. 9902(1)(A)) not later than either
25 30 days after such State receives such funds or 30 days
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1 after the date of the enactment of this Act, whichever oc-
2 curs later: Provided further, That such amount is des-
3 ignated by the Congress as being for an emergency re-
4 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
5 anced Budget and Emergency Deficit Control Act of 1985.
6 ADMINISTRATION FOR COMMUNITY LIVING
7 AGING AND DISABILITY SERVICES PROGRAMS
8 For an additional amount for ‘‘Aging and Disability
9 Services Programs’’, $100,000,000, to remain available
10 until September 30, 2021, to prevent, prepare for, and re-
11 spond to the coronavirus: Provided, That of the amount
12 made available under this heading in this Act,
13 $85,000,000 shall be for activities authorized under the
14 Older Americans Act of 1965 (‘‘OAA’’) and activities au-
15 thorized under part B of title XX of the Social Security
16 Act, including $20,000,000 for supportive services under
17 part B of title III; $19,000,000 for nutrition services
18 under subparts 1 and 2 of part C of title III; $1,000,000
19 for nutrition services under title VI; $20,000,000 for sup-
20 portive services for family caregivers under part E of title
21 III; $10,000,000 for evidence-based health promotion and
22 disease prevention services under part D of title III;
23 $10,000,000 for elder rights protection activities, includ-
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24 ing the long-term ombudsman program under title VII
25 and adult protective services programs through the Elder
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1 Justice Act; and $5,000,000 shall be for grants to States
2 to support the network of statewide senior legal services,
3 including existing senior legal hotlines, efforts to expand
4 such hotlines to all interested States, and legal assistance
5 to providers, in order to ensure seniors have access to legal
6 assistance, with such fund allotted to States consistent
7 with paragraphs (1) through (3) of section 304(a) of the
8 OAA: Provided further, That State matching requirements
9 under sections 304(d)(1)(D) and 373(g)(2) of the OAA
10 shall not apply to funds made available under this head-
11 ing: Provided further, That of the amount made available
12 under this heading in this Act, $10,000,000 shall be for
13 activities authorized in the Developmental Disabilities As-
14 sistance and Bill of Rights Act of 2000: Provided further,
15 That of the amount made available under this heading in
16 this Act, $5,000,000 shall be for activities authorized in
17 the Assistive Technology Act of 2004: Provided further,
18 That of the amount made available in the preceding pro-
19 viso, $5,000,000 shall be for the purchase of equipment
20 to allow interpreters to provide appropriate and essential
21 services to the hearing-impaired community: Provided fur-
22 ther, That for the purposes of the funding provided in the
23 preceding proviso, during the emergency period described
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24 in section 1135(g)(1)(B) of the Social Security Act, for
25 purposes of section 4(e)(2)(A) of the Assistive Technology
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1 Act of 2004, the term ‘‘targeted individuals and entities’’
2 (as that term is defined in section 3(16) of the Assistive
3 Technology Act of 2004) shall be deemed to include Amer-
4 ican Sign Language certified interpreters who are pro-
5 viding interpretation services remotely for individuals with
6 disabilities: Provided further, That during such emergency
7 period, for the purposes of the previous two provisos, to
8 facilitate the ability of individuals with disabilities to re-
9 main in their homes and practice social distancing, the
10 Secretary shall waive the prohibitions on the use of grant
11 funds for direct payment for an assistive technology device
12 for an individual with a disability under sections
13 4(e)(2)(A) and 4(e)(5) of such Act: Provided further, That
14 such amount is designated by the Congress as being for
15 an emergency requirement pursuant to section
16 251(b)(2)(A)(i) of the Balanced Budget and Emergency
17 Deficit Control Act of 1985.
18 OFFICE OF THE SECRETARY
19 PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY
20 FUND
21 For an additional amount for ‘‘Public Health and So-
22 cial Services Emergency Fund’’, $4,575,000,000, to re-
23 main available until September 30, 2024, to prevent, pre-
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24 pare for, and respond to coronavirus, domestically or
25 internationally, including the development of necessary
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1 countermeasures and vaccines, prioritizing platform-based
2 technologies with U.S.-based manufacturing capabilities,
3 the purchase of vaccines, therapeutics, diagnostics, nec-
4 essary medical supplies, as well as medical surge capacity,
5 addressing blood supply chain, workforce modernization,
6 telehealth access and infrastructure, initial advanced man-
7 ufacturing, novel dispensing, enhancements to the U.S.
8 Commissioned Corps, and other preparedness and re-
9 sponse activities: Provided, That funds appropriated under
10 this paragraph in this Act may be used to develop and
11 demonstrate innovations and enhancements to manufac-
12 turing platforms to support such capabilities: Provided
13 further, That the Secretary of Health and Human Services
14 shall purchase vaccines developed using funds made avail-
15 able under this paragraph in this Act to respond to an
16 outbreak or pandemic related to coronavirus in quantities
17 determined by the Secretary to be adequate to address the
18 public health need: Provided further, That products pur-
19 chased by the Federal government with funds made avail-
20 able under this paragraph in this Act, including vaccines,
21 therapeutics, and diagnostics, shall be purchased in ac-
22 cordance with Federal Acquisition Regulation guidance on
23 fair and reasonable pricing: Provided further, That the
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24 Secretary may take such measures authorized under cur-
25 rent law to ensure that vaccines, therapeutics, and
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1 diagnostics developed from funds provided in this Act will
2 be affordable in the commercial market: Provided further,
3 That in carrying out the previous proviso, the Secretary
4 shall not take actions that delay the development of such
5 products: Provided further, That products purchased with
6 funds appropriated under this paragraph in this Act may,
7 at the discretion of the Secretary of Health and Human
8 Services, be deposited in the Strategic National Stockpile
9 under section 319F–2 of the Public Health Service Act:
10 Provided further, That funds appropriated under this
11 paragraph in this Act may be transferred to, and merged
12 with, the fund authorized by section 319F–4, the Covered
13 Countermeasure Process Fund, of the Public Health Serv-
14 ice Act: Provided further, That of the amount made avail-
15 able under this paragraph in this Act, $3,500,000,000
16 shall be available to the Biomedical Advanced Research
17 and Development Authority for necessary expenses of ad-
18 vanced research, development, manufacturing, production,
19 and purchase of vaccines and therapeutics: Provided fur-
20 ther, That of the amount made available under this para-
21 graph in this Act, $500,000,000 shall be available to the
22 Biomedical Advanced Research and Development Author-
23 ity for the construction, renovation, or equipping of U.S.-
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24 based next generation manufacturing facilities, other than
25 facilities owned by the United States Government: Pro-
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1 vided further, That of the amount made available under
2 this paragraph in this Act, $500,000,000 shall be available
3 to the Biomedical Advanced Research and Development
4 Authority to promote innovation in antibacterial research
5 and development: Provided further, That funds made
6 available under this paragraph in this Act may be used
7 for grants for the rent, lease, purchase, acquisition, con-
8 struction, alteration, or renovation of non-Federally owned
9 facilities to improve preparedness and response capability
10 at the State and local level: Provided further, That funds
11 appropriated under this paragraph in this Act may be
12 used for the construction, alteration, renovation or equip-
13 ping of non-Federally owned facilities for the production
14 of vaccines, therapeutics, diagnostics, and medicines and
15 other items purchased under section 319F–2(a) of the
16 Public Health Service Act where the Secretary determines
17 that such a contract is necessary to assure sufficient do-
18 mestic production of such supplies: Provided further, That
19 all construction, alteration, or renovation work, carried
20 out, in whole or in part, with fund appropriated under this
21 heading in this Act, the CARES Act (P.L. 116–136), or
22 the Paycheck Protection Program and Health Care En-
23 hancement Act (P.L. 116–139), shall be subject to the re-
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24 quirements of 42 U.S.C. 300s-1(b)(1)(I): Provided further,
25 That not later than seven days after the date of enactment
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1 of this Act, and weekly thereafter until the public health
2 emergency related to coronavirus is no longer in effect,
3 the Secretary shall report to the Committees on Appro-
4 priations of the House of Representatives and the Senate
5 on the current inventory of ventilators and personal pro-
6 tective equipment in the Strategic National Stockpile, in-
7 cluding the numbers of face shields, gloves, goggles and
8 glasses, gowns, head covers, masks, and respirators, as
9 well as deployment of ventilators and personal protective
10 equipment during the previous week, reported by state and
11 other jurisdiction: Provided further, That after the date
12 that a report is required to be submitted by the preceding
13 proviso, amounts made available for ‘‘Department of
14 Health and Human Services—Office of the Secretary—
15 General Departmental Management’’ in Public Law 116–
16 94 for salaries and expenses of the Immediate Office of
17 the Secretary shall be reduced by $250,000 for each day
18 that such report has not been submitted: Provided further,
19 That not later than the first Monday in February of fiscal
20 year 2021 and each fiscal year thereafter, the Secretary
21 shall include in the annual budget submission for the De-
22 partment, and submit to the Congress, the Secretary’s re-
23 quest with respect to expenditures necessary to maintain
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24 the minimum level of relevant supplies in the Strategic
25 National Stockpile, including in case of a significant pan-
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1 demic, in consultation with the working group under sec-
2 tion 319F(a) of the Public Health Service Act and the
3 Public Health Emergency Medical Countermeasures En-
4 terprise established under section 2811–1 of such Act:
5 Provided further, That such amount is designated by the
6 Congress as being for an emergency requirement pursuant
7 to section 251(b)(2)(A)(i) of the Balanced Budget and
8 Emergency Deficit Control Act of 1985.
9 For an additional amount for ‘‘Public Health and So-
10 cial Services Emergency Fund’’, $100,000,000,000, to re-
11 main available until expended, to prevent, prepare for, and
12 respond to coronavirus, for necessary expenses to make
13 payments under the Health Care Provider Relief Fund as
14 described in section 30611 of division C of this Act: Pro-
15 vided, That such amount is designated by the Congress
16 as being for an emergency requirement pursuant to sec-
17 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
18 gency Deficit Control Act of 1985.
19 For an additional amount for ‘‘Public Health and So-
20 cial Services Emergency Fund’’, $75,000,000,000, to re-
21 main available until expended, to prevent, prepare for, and
22 respond to coronavirus, for necessary expenses to carry
23 out the COVID-19 National Testing and Contact Tracing
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24 Initiative, as described in subtitle D of division C of this
25 Act: Provided, That such amount is designated by the
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1 Congress as being for an emergency requirement pursuant
2 to section 251(b)(2)(A)(i) of the Balanced Budget and
3 Emergency Deficit Control Act of 1985.
4 DEPARTMENT OF EDUCATION
5 STATE FISCAL STABILIZATION FUND
6 For an additional amount for ‘‘State Fiscal Stabiliza-
7 tion Fund’’, $90,000,000,000, to remain available until
8 September 30, 2022, to prevent, prepare for, and respond
9 to coronavirus: Provided, That the Secretary of Education
10 (referred to under this heading as ‘‘Secretary’’) shall make
11 grants to the Governor of each State for support of ele-
12 mentary, secondary, and postsecondary education and, as
13 applicable, early childhood education programs and serv-
14 ices: Provided further, That of the amount made available,
15 the Secretary shall first allocate up to one-half of 1 per-
16 cent to the outlying areas and one-half of 1 percent to
17 the Bureau of Indian Education (‘‘BIE’’) for activities
18 consistent with this heading under such terms and condi-
19 tions as the Secretary may determine: Provided further,
20 That the Secretary may reserve up to $30,000,000 for ad-
21 ministration and oversight of the activities under this
22 heading: Provided further, That the Secretary shall allo-
23 cate 61 percent of the remaining funds made available to
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24 carry out this heading to the States on the basis of their
25 relative population of individuals aged 5 through 24 and
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1 allocate 39 percent on the basis of their relative number
2 of children counted under section 1124(c) of the Elemen-
3 tary and Secondary Education Act of 1965 (referred to
4 under this heading as ‘‘ESEA’’) as State grants: Provided
5 further, That State grants shall support statewide elemen-
6 tary, secondary, and postsecondary activities; subgrants to
7 local educational agencies; and, subgrants to public insti-
8 tutions of higher education: Provided further, That States
9 shall allocate 65 percent of the funds received under the
10 fourth proviso as subgrants to local educational agencies
11 in proportion to the amount of funds such local edu-
12 cational agencies received under part A of title I of the
13 ESEA in the most recent fiscal year: Provided further,
14 That States shall allocate 30 percent of the funds received
15 under the fourth proviso as subgrants to public institu-
16 tions of higher education, of which the Governor shall re-
17 serve a percentage necessary to make the minimum grants
18 described in the next proviso and, of the amounts remain-
19 ing after making such reservation, 75 percent shall be ap-
20 portioned according to the relative share in the State of
21 students who received Pell Grants who are not exclusively
22 enrolled in distance education courses prior to the
23 coronavirus emergency at the institution in the previous
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24 award year and 25 percent shall be apportioned according
25 to the relative share in the State of the total enrollment
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1 of students at the institution who are not exclusively en-
2 rolled in distance education courses prior to the
3 coronavirus emergency at the institution in the previous
4 award year: Provided further, That any public institution
5 of higher education that is not otherwise eligible for a
6 grant of at least $1,000,000 under the preceding proviso
7 and has an enrollment of at least 500 students shall be
8 eligible to receive an amount equal to whichever is lesser
9 of the total loss of revenue and increased costs associated
10 with the coronavirus or $1,000,000: Provided further,
11 That the Governor shall use any remaining funds that
12 were unnecessary to carry out the previous proviso to dis-
13 tribute such funds to institutions of higher education in
14 accordance with the formula in the preceding provisos:
15 Provided further, That the Governor may use any funds
16 received under the fourth proviso that are not specifically
17 reserved under this heading for additional support to ele-
18 mentary, secondary, and postsecondary education, includ-
19 ing supports for under-resourced institutions, institutions
20 with high burden due to the coronavirus, and institutions
21 who did not possess distance education capabilities prior
22 to the coronavirus emergency: Provided further, That the
23 Governor shall return to the Secretary any funds received
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24 that the Governor does not award to local educational
25 agencies and public institutions of higher education or oth-
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1 erwise commit within two years of receiving such funds,
2 and the Secretary shall reallocate such funds to the re-
3 maining States in accordance with the fourth proviso: Pro-
4 vided further, That Governors shall use State grants and
5 subgrants to maintain or restore State and local fiscal
6 support for elementary, secondary and postsecondary edu-
7 cation: Provided further, That funds for local educational
8 agencies may be used for any activity authorized by the
9 ESEA, including the Native Hawaiian Education Act and
10 the Alaska Native Educational Equity, Support, and As-
11 sistance Act, the Individuals with Disabilities Education
12 Act (‘‘IDEA’’), subtitle B of title VII of the McKinney-
13 Vento Homeless Assistance Act , the Adult Education and
14 Family Literacy Act or the Carl D. Perkins Career and
15 Technical Education Act of 2006 (‘‘the Perkins Act’’):
16 Provided further, That a State or local educational agency
17 receiving funds under this heading may use the funds for
18 activities coordinated with State, local, tribal, and terri-
19 torial public health departments to detect, prevent, or
20 mitigate the spread of infectious disease or otherwise re-
21 spond to coronavirus; support online learning by pur-
22 chasing educational technology and internet access for stu-
23 dents, which may include assistive technology or adaptive
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24 equipment, that aids in regular and substantive edu-
25 cational interactions between students and their classroom
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1 instructor; provide ongoing professional development to
2 staff in how to effectively provide quality online academic
3 instruction; provide assistance for children and families to
4 promote equitable participation in quality online learning;
5 plan and implement activities related to supplemental
6 afterschool programs and summer learning, including pro-
7 viding classroom instruction or quality online learning
8 during the summer months; plan for and coordinate dur-
9 ing long-term closures, provide technology for quality on-
10 line learning to all students, and how to support the needs
11 of low-income students, racial and ethnic minorities, stu-
12 dents with disabilities, English learners, students experi-
13 encing homelessness, and children in foster care, including
14 how to address learning gaps that are created or exacer-
15 bated due to long-term closures; support the continuity of
16 student engagement through social and emotional learn-
17 ing; and other activities that are necessary to maintain
18 the operation of and continuity of services in local edu-
19 cational agencies, including maintaining employment of
20 existing personnel, and reimbursement for eligible costs in-
21 curred during the national emergency: Provided further,
22 That a public institution of higher education that receives
23 funds under this heading shall use funds for education and
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24 general expenditures (including defraying expenses due to
25 lost revenue, reimbursement for expenses already in-
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1 curred, and payroll) and grants to students for expenses
2 directly related to coronavirus and the disruption of cam-
3 pus operations (which may include emergency financial aid
4 to students for tuition, food, housing, technology, health
5 care, and child care costs that shall not be required to
6 be repaid by such students) or for the acquisition of tech-
7 nology and services directly related to the need for dis-
8 tance education and the training of faculty and staff to
9 use such technology and services: Provided further, That
10 an institution of higher education may not use funds re-
11 ceived under this heading to increase its endowment or
12 provide funding for capital outlays associated with facili-
13 ties related to athletics, sectarian instruction, or religious
14 worship: Provided further, That funds may be used to sup-
15 port hourly workers, such as education support profes-
16 sionals, classified school employees, and adjunct and con-
17 tingent faculty: Provided further, That a Governor of a
18 State desiring to receive an allocation under this heading
19 shall submit an application at such time, in such manner,
20 and containing such information as the Secretary may rea-
21 sonably require: Provided further, That the Secretary shall
22 issue a notice inviting applications not later than 15 days
23 after the date of enactment of this Act: Provided further,
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24 That any State receiving funding under this heading shall
25 maintain its percent of total spending on elementary, sec-
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1 ondary, and postsecondary education in fiscal year 2019
2 for fiscal years 2020, 2021, and 2022: Provided further,
3 That a State’s application shall include assurances that
4 the State will maintain support for elementary and sec-
5 ondary education in fiscal year 2020, fiscal year 2021, and
6 fiscal year 2022 at least at the level of such support that
7 is the average of such State’s support for elementary and
8 secondary education in the 3 fiscal years preceding the fis-
9 cal year for which State support for elementary and sec-
10 ondary education is provided: Provided further, That a
11 State’s application shall include assurances that the State
12 will maintain State support for higher education (not in-
13 cluding support for capital projects or for research and
14 development or tuition and fees paid by students) in fiscal
15 year 2020, fiscal year 2021, and fiscal year 2022 at least
16 at the level of such support that is the average of such
17 State’s support for higher education (which shall include
18 State and local government funding to institutions of high-
19 er education and state financial aid) in the 3 fiscal years
20 preceding the fiscal year for which State support for high-
21 er education is provided, and that any such State’s sup-
22 port for higher education funding, as calculated as spend-
23 ing for public higher education per full-time equivalent
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24 student, shall be at least the same in fiscal year 2022 as
25 it was in fiscal year 2019: Provided further, That in such
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1 application, the Governor shall provide baseline data that
2 demonstrates the State’s current status in each of the
3 areas described in such assurances in the preceding pro-
4 visos: Provided further, That a State’s application shall in-
5 clude assurances that the State will not construe any pro-
6 visions under this heading as displacing any otherwise ap-
7 plicable provision of any collective-bargaining agreement
8 between an eligible entity and a labor organization as de-
9 fined by section 2(5) of the National Labor Relations Act
10 (29 U.S.C. 152(5)) or analogous State law: Provided fur-
11 ther, That a State’s application shall include assurances
12 that the State shall maintain the wages, benefits, and
13 other terms and conditions of employment set forth in any
14 collective-bargaining agreement between the eligible entity
15 and a labor organization, as defined in the preceding pro-
16 viso: Provided further, That a State’s application shall in-
17 clude assurances that all students with disabilities are af-
18 forded their full rights under IDEA, including all rights
19 and services outlined in individualized education programs
20 (‘‘IEPs’’): Provided further, That a State receiving funds
21 under this heading shall submit a report to the Secretary,
22 at such time and in such manner as the Secretary may
23 require, that describes the use of funds provided under
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24 this heading: Provided further, That no recipient of funds
25 under this heading shall use funds to provide financial as-
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1 sistance to students to attend private elementary or sec-
2 ondary schools, unless such funds are used to provide spe-
3 cial education and related services to children with disabil-
4 ities whose IEPs require such placement, and where the
5 school district maintains responsibility for providing such
6 children a free appropriate public education, as authorized
7 by IDEA: Provided further, That a local educational agen-
8 cy, State, institution of higher education, or other entity
9 that receives funds under ‘‘State Fiscal Stabilization
10 Fund’’, shall to the greatest extent practicable, continue
11 to pay its employees and contractors during the period of
12 any disruptions or closures related to coronavirus: Pro-
13 vided further, That the terms ‘‘elementary education’’ and
14 ‘‘secondary education’’ have the meaning given such terms
15 under State law: Provided further, That the term ‘‘institu-
16 tion of higher education’’ has the meaning given such term
17 in section 101 of the Higher Education Act of 1965: Pro-
18 vided further, That the term ‘‘fiscal year’’ shall have the
19 meaning given such term under State law: Provided fur-
20 ther, That the term ‘‘State’’ means each of the 50 States,
21 the District of Columbia, and the Commonwealth of Puer-
22 to Rico: Provided further, That such amount is designated
23 by the Congress as being for an emergency requirement
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24 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
25 et and Emergency Deficit Control Act of 1985.
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1 HIGHER EDUCATION
2 For an additional amount for ‘‘Higher Education’’,
3 $10,150,000,000, to remain available until September 30,
4 2021, to prevent, prepare for, and respond to coronavirus,
5 of which $11,000,000 shall be transferred to ‘‘National
6 Technical Institute for the Deaf’’ to help defray expenses
7 (which may include lost revenue, reimbursement for ex-
8 penses already incurred, technology costs associated with
9 a transition to distance education, sign language and cap-
10 tioning costs associated with a transition to distance edu-
11 cation, faculty and staff trainings, and payroll) directly
12 caused by coronavirus and to enable emergency financial
13 aid to students for expenses directly related to coronavirus
14 and the disruption of university operations (which may in-
15 clude food, housing, transportation, technology, health
16 care, and child care), of which $20,000,000 shall be trans-
17 ferred to ‘‘Howard University’’ to help defray expenses
18 (which may include lost revenue, reimbursement for ex-
19 penses already incurred, technology costs associated with
20 a transition to distance education, technology costs associ-
21 ated with a transition to distance education, faculty and
22 staff trainings, and payroll) directly related to coronavirus
23 and to enable grants to students for expenses directly re-
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24 lated to coronavirus and the disruption of university oper-
25 ations (which may include food, housing, transportation,
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1 technology, health care, and child care), of which
2 $11,000,000 shall be transferred to ‘‘Gallaudet Univer-
3 sity’’ to help defray expenses (which may include lost rev-
4 enue, reimbursement for expenses already incurred, tech-
5 nology costs associated with a transition to distance edu-
6 cation, sign language and captioning costs associated with
7 a transition to distance education, faculty and staff
8 trainings, and payroll) directly related to coronavirus and
9 to enable grants to students for expenses directly related
10 to coronavirus and the disruption of university operations
11 (which may include food, housing, transportation, tech-
12 nology, health care, and child care), and of which the re-
13 maining amounts shall be used to carry out parts A and
14 B of title III, parts A and B of title V, subpart 4 of part
15 A of title VII, and part B of title VII of the Higher Edu-
16 cation Act of 1965 (‘‘HEA’’) as follows:
17 (1) $1,708,000,000 for parts A and B of title
18 III, parts A and B of title V, and subpart 4 of part
19 A of title VII of the HEA to address needs directly
20 related to coronavirus: Provided, That such amount
21 shall be allocated by the Secretary proportionally to
22 such programs covered under this paragraph and
23 based on the relative share of funding appropriated
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24 to such programs in the Further Consolidated Ap-
25 propriations Act, 2020 (Public Law 116–94) and
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1 distributed to institutions of higher education as fol-
2 lows:
3 (A) Except as otherwise provided in sub-
4 paragraph (B), for eligible institutions under
5 part B of title III and subpart 4 of part A of
6 title VII of the Higher Education Act, the Sec-
7 retary shall allot to each eligible institution an
8 amount using the following formula:
9 (i) 70 percent according to a ratio
10 equivalent to the number of Pell Grant re-
11 cipients in attendance at such institution
12 at the end of the school year preceding the
13 beginning of that fiscal year and the total
14 number of Pell Grant recipients at all such
15 institutions;
16 (ii) 20 percent according to a ratio
17 equivalent to the total number of students
18 enrolled at such institution at the end of
19 the school year preceding the beginning of
20 that fiscal year and the number of stu-
21 dents enrolled at all such institutions; and
22 (iii) 10 percent according to a ratio
23 equivalent to the total endowment size at
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24 all eligible institutions at the end of the
25 school year preceding the beginning of that
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1 fiscal year and the total endowment size at
2 such institutions;
3 (B) For eligible institutions under section
4 326 of the Higher Education Act, the Secretary
5 shall allot to each eligible institution an amount
6 in proportion to the award received from fund-
7 ing for such institutions in the Further Consoli-
8 dated Appropriations Act, 2020 (Public Law
9 116–94);
10 (C) For eligible institutions under section
11 316 of the Higher Education Act, the Secretary
12 shall allot funding according to the formula in
13 section 316(d)(3) of the Higher Education Act;
14 (D) Notwithstanding section 318(f) of the
15 Higher Education Act, for eligible institutions
16 under section 318 of the Higher Education Act,
17 the Secretary shall allot funding according to
18 the formula in section 318(e) of the Higher
19 Education Act;
20 (E) Except as provided in subparagraphs
21 (C) and (D), for eligible institutions under part
22 A of title III of the Higher Education Act and
23 parts A and B of title V, the Secretary shall
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24 issue an application for eligible institutions to
25 demonstrate unmet need, and the Secretary
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1 shall allow eligible institutions to apply for
2 funds under one of the programs for which they
3 are eligible.
4 (2) $8,400,000,000 for part B of title VII of
5 the HEA for institutions of higher education (as de-
6 fined in section 101 or 102(c) of the HEA) to ad-
7 dress needs directly related to coronavirus as follows:
8 (A) $7,000,000,000 shall be provided to
9 private, nonprofit institutions of higher edu-
10 cation—
11 (i) by reserving an amount necessary
12 to make the minimum grants described in
13 the second to last proviso under this head-
14 ing; and
15 (ii) from amounts not reserved under
16 clause (i), by apportioning—
17 (I) 75 percent according to the
18 relative share of enrollment of Federal
19 Pell Grant recipients who are not ex-
20 clusively enrolled in distance edu-
21 cation courses prior to the coronavirus
22 emergency; and
23 (II) 25 percent according to the
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24 relative share of the total enrollment
25 of students who were not Federal Pell
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1 Grant recipients who are not exclu-
2 sively enrolled in distance education
3 courses prior to the coronavirus emer-
4 gency.
5 (B) $1,400,000,000 shall be for institu-
6 tions of higher education with unmet need re-
7 lated to the coronavirus, including institutions
8 of higher education that offer their courses and
9 programs exclusively through distance edu-
10 cation:
11 Provided, That funds shall be used to make payments to
12 such institutions to provide emergency grants to students
13 who attended such institutions at any point during the
14 coronavirus emergency and for any component of the stu-
15 dent’s cost of attendance (as defined under section 472
16 of the HEA), including tuition, food, housing, course ma-
17 terials, technology, health care, and child care): Provided
18 further, That institutions of higher education may use
19 such funds to defray expenses (including lost revenue, re-
20 imbursement for expenses already incurred, technology
21 costs associated with a transition to distance education,
22 faculty and staff trainings, and payroll) incurred by insti-
23 tutions of higher education: Provided further, That such
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24 payments shall not be used to increase endowments or pro-
25 vide funding for capital outlays associated with facilities
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1 related to athletics, sectarian instruction, or religious wor-
2 ship: Provided further, That any private, nonprofit institu-
3 tion of higher education that is not otherwise eligible for
4 a grant of at least $1,000,000 under paragraph (2)(A)(ii)
5 of this heading and has a total enrollment of at least 500
6 students shall be eligible to receive, from amounts reserved
7 under paragraph (2)(A)(i), an amount equal to whichever
8 is the lesser of the total loss of revenue and increased costs
9 associated with the coronavirus or $1,000,000: Provided
10 further, That of the funds provided under paragraph 2(B),
11 the Secretary shall make an application available for insti-
12 tutions of higher education to demonstrate unmet need,
13 which shall include for this purpose a dramatic decline in
14 revenue as a result of campus closure, exceptional costs
15 or challenges implementing distance education platforms
16 due to lack of a technological infrastructure, serving a
17 large percentage of students who lack access to adequate
18 technology to move to distance education, serving a region
19 or community that has been especially impacted by in-
20 creased unemployment and displaced workers, serving
21 communities or regions where the number of coronavirus
22 cases has imposed exceptional costs on the institution, and
23 other criteria that the Secretary shall identify after con-
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24 sultation with institutions of higher education or their rep-
25 resentatives: Provided further, That no institution may re-
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1 ceive an award unless it has submitted an application that
2 describes the impact of the coronavirus on the institution
3 and the ways that the institution will use the funds to
4 ameliorate such impact: Provided further, That the Sec-
5 retary shall brief the Committees on Appropriations fif-
6 teen days in advance of making any application available
7 for funds under paragraph (2)(B): Provided further, That
8 such amount is designated by the Congress as being for
9 an emergency requirement pursuant to section
10 251(b)(2)(A)(i) of the Balanced Budget and Emergency
11 Deficit Control Act of 1985.
12 GENERAL PROVISIONS—DEPARTMENT OF EDUCATION
13 SEC. 10602. Amounts made available to ‘‘Depart-
14 ment of Education—Office of Inspector General’’ in title
15 VIII of division B of Public Law 116–136 are hereby per-
16 manently rescinded, and an amount of additional new
17 budget authority equivalent to the amount rescinded is
18 hereby appropriated, to remain available until expended,
19 for the same purposes and under the same authorities as
20 they were originally appropriated, and shall be in addition
21 to any other funds available for such purposes: Provided,
22 That the amounts appropriated by this section may also
23 be used for investigations and are available until ex-
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24 pended: Provided further, That such amount is designated
25 by the Congress as being for an emergency requirement
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1 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
2 et and Emergency Deficit Control Act of 1985.
3 SEC. 10603. The Coronavirus Aid, Relief, and Eco-
4 nomic Security Act (P.L. 116–136) is amended by striking
5 section 18001(a)(3): Provided, That amounts repurposed
6 pursuant to the amendment made by this section that
7 were previously designated by the Congress as an emer-
8 gency requirement pursuant to the Balanced Budget and
9 Emergency Deficit Control Act of 1985 are designated by
10 the Congress as an emergency requirement pursuant to
11 section 251(b)(2)(A)(i) of the Balanced Budget and
12 Emergency Deficit Control Act of 1985.
13 SEC. 10604. Section 18005(a) of the Coronavirus
14 Aid, Relief, and Economic Security Act (P.L. 116–136)
15 is amended by inserting ‘‘including subsections
16 (a)(4)(A)(i) and (c) of such section’’ after ‘‘section 1117’’
17 and by inserting ‘‘Such equitable services shall be provided
18 by the local educational agency in which the students re-
19 side, and the amount of funds available for such equitable
20 services shall be based on the number of nonpublic school
21 students who were identified in the calculation under sec-
22 tion 1117(c)(1) of the ESEA for purposes of Title I–A
23 during the 2019–2020 school year relative to the sum of
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24 such students in public schools during the 2019–2020
25 school year.’’ after ‘‘representatives of nonpublic schools.’’:
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1 Provided, That amounts repurposed pursuant to the
2 amendment made by this section that were previously des-
3 ignated by the Congress as an emergency requirement
4 pursuant to the Balanced Budget and Emergency Deficit
5 Control Act of 1985 are designated by the Congress as
6 an emergency requirement pursuant to section
7 251(b)(2)(A)(i) of the Balanced Budget and Emergency
8 Deficit Control Act of 1985.
9 SEC. 10605. Section 18004(c) of the Coronavirus
10 Aid, Relief, and Economic Security Act (P.L. 116–136)
11 is amended by striking ‘‘to cover any costs associated with
12 significant changes to the delivery of instruction due to
13 the coronavirus’’ and inserting ‘‘to defray expenses (in-
14 cluding lost revenue, reimbursement for expenses already
15 incurred, technology costs associated with a transition to
16 distance education, faculty and staff trainings, payroll) in-
17 curred by institutions of higher education.’’: Provided,
18 That amounts repurposed pursuant to the amendment
19 made by this section that were previously designated by
20 the Congress as an emergency requirement pursuant to
21 the Balanced Budget and Emergency Deficit Control Act
22 of 1985 are designated by the Congress as an emergency
23 requirement pursuant to section 251(b)(2)(A)(i) of the
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24 Balanced Budget and Emergency Deficit Control Act of
25 1985.
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1 SEC. 10606. With respect to the allocation and award
2 of funds under this title, the Secretary of Education is
3 prohibited from—
4 (a) establishing a priority or preference not specified
5 in this title; and
6 (b) imposing limits on the use of such funds not spec-
7 ified in this title.
8 RELATED AGENCIES
9 CORPORATION FOR NATIONAL AND COMMUNITY
10 SERVICE
11 ADMINISTRATIVE PROVISIONS—CORPORATION FOR
12 NATIONAL AND COMMUNITY SERVICE
13 SEC. 10607. (a) The remaining unobligated balances
14 of funds as of September 30, 2020, from amounts pro-
15 vided to ‘‘Corporation for National and Community Serv-
16 ice—Salaries and Expenses’’ in title IV of division A of
17 the Further Consolidated Appropriations Act, 2020 (Pub-
18 lic Law 116–94), are hereby permanently rescinded, and
19 an amount of additional new budget authority equal to
20 the unobligated balances rescinded is hereby appropriated
21 on September 30, 2020, to remain available until Sep-
22 tember 30, 2021, for the same purposes and under the
23 same authorities that they were originally made available
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24 in Public Law 116–94, which shall be in addition to any
25 other funds available for such purposes: Provided, That
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1 such amount is designated by the Congress as being for
2 an emergency requirement pursuant to section
3 251(b)(2)(A)(i) of the Balanced Budget and Emergency
4 Deficit Control Act of 1985.
5 (b) The remaining unobligated balances of funds as
6 of September 30, 2020, from amounts provided to ‘‘Cor-
7 poration for National and Community Service—Operating
8 Expenses’’ in title IV of division A of the Further Consoli-
9 dated Appropriations Act, 2020 (Public Law 116–94), are
10 hereby permanently rescinded, and an amount of addi-
11 tional new budget authority equal to the unobligated bal-
12 ances rescinded is hereby appropriated on September 30,
13 2020, to remain available until September 30, 2021, for
14 the same purposes and under the same authorities that
15 they were originally made available in Public Law 116–
16 94, which shall be in addition to any other funds available
17 for such purposes: Provided, That any amounts appro-
18 priated by the preceding proviso shall not be subject to
19 the allotment requirements otherwise applicable under sec-
20 tions 129(a), (b), (d), and (e) of the National and Commu-
21 nity Service Act of 1993: Provided further, That such
22 amount is designated by the Congress as being for an
23 emergency requirement pursuant to section
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24 251(b)(2)(A)(i) of the Balanced Budget and Emergency
25 Deficit Control Act of 1985.
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1 (c) The remaining unobligated balances of funds as
2 of September 30, 2020, from amounts provided to ‘‘Cor-
3 poration for National and Community Service—Office of
4 Inspector General’’ in title IV of division A of the Further
5 Consolidated Appropriations Act, 2020 (Public Law 116–
6 94), are hereby permanently rescinded, and an amount of
7 additional new budget authority equal to the amount re-
8 scinded is hereby appropriated on September 30, 2020,
9 to remain available until September 30, 2021, for the
10 same purposes and under the same authorities that they
11 were originally made available in Public Law 116–94,
12 which shall be in addition to any other funds available for
13 such purposes: Provided, That such amount is designated
14 by the Congress as being for an emergency requirement
15 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
16 et and Emergency Deficit Control Act of 1985.
17 (d)(1) Section 3514(b) of title III of division A of
18 Public Law 116–136 is hereby repealed, and such section
19 shall be applied hereafter as if such subsection had never
20 been enacted.
21 (2)(A) IN GENERAL.—The amounts provided
22 under this subsection are designated as an emer-
23 gency requirement pursuant to section 4(g) of the
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24 Statutory Pay-As-You-Go Act of 2010 (2 U.S.C.
25 933(g)), and the budgetary effects shall not be en-
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1 tered on either PAYGO scorecard maintained pursu-
2 ant to section 4(d) of such Act.
3 (B) DESIGNATION IN THE SENATE.—In the
4 Senate, this subsection is designated as an emer-
5 gency requirement pursuant to section 4112(a) of H.
6 Con. Res. 71 (115th Congress), the concurrent reso-
7 lution on the budget for fiscal year 2018, and the
8 budgetary effects shall not be entered on any
9 PAYGO scorecard maintained for purposes of sec-
10 tion 4106 of such concurrent resolution.
11 (C) CLASSIFICATION OF BUDGETARY EF-
12 FECTS.—Notwithstanding Rule 3 of the Budget
13 Scorekeeping Guidelines set forth in the joint ex-
14 planatory statement of the committee of conference
15 accompanying Conference Report 105–217 and sec-
16 tion 250(c)(7) and (c)(8) of the Balanced Budget
17 and Emergency Deficit Control Act of 1985, the
18 budgetary effects of this subsection shall not be esti-
19 mated—
20 (i) for purposes of section 251 of such Act;
21 and
22 (ii) for purposes of paragraph (4)(C) of
23 section 3 of the Statutory Pay As-You-Go Act
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24 of 2010 as being included in an appropriation
25 Act.
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1 INSTITUTE OF MUSEUM AND LIBRARY SERVICES
2 OFFICE OF MUSEUM AND LIBRARY SERVICES: GRANTS
3 AND ADMINISTRATION
4 For an additional amount for ‘‘Institute of Museum
5 and Library Services’’, $5,000,000, to remain available
6 until September 30, 2021, to prevent, prepare for, and re-
7 spond to coronavirus, including grants to States, terri-
8 tories, tribes, museums, and libraries, to expand digital
9 network access, purchase internet accessible devices, pro-
10 vide technical support services, and for operational ex-
11 penses: Provided, That any matching funds requirements
12 for States, tribes, libraries, and museums are waived for
13 grants provided with funds made available under this
14 heading in this Act: Provided further, That such amount
15 is designated by the Congress as being for an emergency
16 requirement pursuant to section 251(b)(2)(A)(i) of the
17 Balanced Budget and Emergency Deficit Control Act of
18 1985.
19 RAILROAD RETIREMENT BOARD
20 LIMITATION ON ADMINISTRATION
21 For an additional amount for ‘‘Limitation on Admin-
22 istration’’, $4,500,000, to remain available until Sep-
23 tember 30, 2021, to prevent, prepare for, and respond to
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24 coronavirus, including the expeditious dispensation of rail-
25 road unemployment insurance benefits, and to support
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1 full-time equivalents and overtime hours as needed to ad-
2 minister the Railroad Unemployment Insurance Act: Pro-
3 vided, That such amount is designated by the Congress
4 as being for an emergency requirement pursuant to sec-
5 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
6 gency Deficit Control Act of 1985.
7 LIMITATION ON THE OFFICE OF INSPECTOR GENERAL
8 For an additional amount for ‘‘Office of the Inspector
9 General’’, $500,000, to remain available until expended,
10 to prevent, prepare for, and respond to coronavirus, in-
11 cluding salaries and expenses necessary for oversight, in-
12 vestigations and audits of the Railroad Retirement Board
13 and railroad unemployment insurance benefits funded in
14 this Act and Public Law 116–136: Provided, That such
15 amount is designated by the Congress as being for an
16 emergency requirement pursuant to section
17 251(b)(2)(A)(i) of the Balanced Budget and Emergency
18 Deficit Control Act of 1985.
19 GENERAL PROVISIONS—THIS TITLE
20 SEC. 10608. Notwithstanding any other provision of
21 law, funds made available under each heading in this title
22 shall only be used for the purposes specifically described
23 under that heading.
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24 SEC. 10609. Funds appropriated by this title may be
25 used by the Secretary of the Health and Human Services
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1 to appoint, without regard to the provisions of sections
2 3309 through 3319 of title 5 of the United States Code,
3 candidates needed for positions to perform critical work
4 relating to coronavirus for which—
5 (1) public notice has been given; and
6 (2) the Secretary has determined that such a
7 public health threat exists.
8 SEC. 10610. Funds made available by this title may
9 be used to enter into contracts with individuals for the
10 provision of personal services (as described in section 104
11 of part 37 of title 48, Code of Federal Regulations (48
12 CFR 37.104)) to support the prevention of, preparation
13 for, or response to coronavirus, domestically and inter-
14 nationally, subject to prior notification to the Committees
15 on Appropriations of the House of Representatives and the
16 Senate: Provided, That such individuals may not be
17 deemed employees of the United States for the purpose
18 of any law administered by the Office of Personnel Man-
19 agement: Provided further, That the authority made avail-
20 able pursuant to this section shall expire on September
21 30, 2024.
22 SEC. 10611. Not later than 30 days after the date
23 of enactment of this Act, the Secretary of Health and
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24 Human Services shall provide a detailed spend plan of an-
25 ticipated uses of funds made available to the Department
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1 of Health and Human Services in this Act, including esti-
2 mated personnel and administrative costs, to the Commit-
3 tees on Appropriations of the House of Representatives
4 and the Senate: Provided, That such plans shall be up-
5 dated and submitted to such Committees every 60 days
6 until September 30, 2024: Provided further, That the
7 spend plans shall be accompanied by a listing of each con-
8 tract obligation incurred that exceeds $5,000,000 which
9 has not previously been reported, including the amount of
10 each such obligation.
11 SEC. 10612. Not later than September 30, 2020, the
12 remaining unobligated balances of funds made available
13 through September 30, 2020, under the heading ‘‘Na-
14 tional Institutes of Health’’ in the Further Consolidated
15 Appropriations Act, 2020 (Public Law 116–94) are hereby
16 permanently rescinded, and an amount of additional new
17 budget authority equivalent to the amount rescinded from
18 each account is hereby appropriated to that account, to
19 remain available until September 30, 2021, and shall be
20 available for the same purposes, in addition to other funds
21 as may be available for such purposes, and under the same
22 authorities for which the funds were originally provided
23 in Public Law 116–94: Provided, That such amount is
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24 designated by the Congress as being for an emergency re-
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1 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
2 anced Budget and Emergency Deficit Control Act of 1985.
3 SEC. 10613. Funds made available in Public Law
4 113–235 to the accounts of the National Institutes of
5 Health that were available for obligation through fiscal
6 year 2015 and were obligated for multi-year research
7 grants shall be available through fiscal year 2021 for the
8 liquidation of valid obligations if the Director of the Na-
9 tional Insitutes of Health determines the project suffered
10 an interruption of activities attributable to SARS–CoV–
11 2: Provided, That such amount is designated by the Con-
12 gress as being for an emergency requirement pursuant to
13 section 251(b)(2)(A)(i) of the Balanced Budget and
14 Emergency Deficit Control Act of 1985.
15 SEC. 10614. Of the funds appropriated by this title
16 under the heading ‘‘Public Health and Social Services
17 Emergency Fund’’, $75,000,000 shall be transferred to,
18 and merged with, funds made available under the heading
19 ‘‘Office of the Secretary, Office of Inspector General’’, and
20 shall remain available until expended, for oversight of ac-
21 tivities supported with funds appropriated to the Depart-
22 ment of Health and Human Services in this Act: Provided,
23 That the Inspector General of the Department of Health
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24 and Human Services shall consult with the Committees
25 on Appropriations of the House of Representatives and the
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1 Senate prior to obligating such funds: Provided further,
2 That the transfer authority provided by this section is in
3 addition to any other transfer authority provided by law.
4 TITLE VII—LEGISLATIVE BRANCH
5 HOUSE OF REPRESENTATIVES
6 For an additional amount for the ‘‘House of Rep-
7 resentatives’’, $5,000,000, to remain available until Sep-
8 tember 30, 2021, for necessary expenses to prevent, pre-
9 pare for, and respond to coronavirus: Provided, That the
10 amounts made available under this heading in this Act
11 shall be allocated in accordance with a spend plan sub-
12 mitted to the Committee on Appropriations of the House
13 of Representatives by the Chief Administrative Officer and
14 approved by such Committee: Provided further, That such
15 amount is designated by the Congress as being for an
16 emergency requirement pursuant to section
17 251(b)(2)(A)(i) of the Balanced Budget and Emergency
18 Deficit Control Act of 1985.
19 GOVERNMENT ACCOUNTABILITY OFFICE
20 SALARIES AND EXPENSES
21 For an additional amount for ‘‘Salaries and Ex-
22 penses’’, $30,000,000, to remain available until expended,
23 for audits and investigations relating to COVID–19 or
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24 similar pandemics, as well as any related stimulus funding
25 to assist the United States response to health and eco-
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1 nomic vulnerabilities to pandemics: Provided, That, not
2 later than 90 days after the date of enactment of this Act,
3 the Government Accountability Office shall submit to the
4 Committees on Appropriations of the House of Represent-
5 atives and the Senate a spend plan specifying funding esti-
6 mates and a timeline for such audits and investigations:
7 Provided further, That such amount is designated by the
8 Congress as being for an emergency requirement pursuant
9 to section 251(b)(2)(A)(i) of the Balanced Budget and
10 Emergency Deficit Control Act of 1985.
11 TITLE VIII—DEPARTMENT OF STATE, FOREIGN
12 OPERATIONS, AND RELATED PROGRAMS
13 DEPARTMENT OF STATE
14 ADMINISTRATION OF FOREIGN AFFAIRS
15 OFFICE OF INSPECTOR GENERAL
16 For an additional amount for ‘‘Office of Inspector
17 General’’, $2,000,000, to remain available until September
18 30, 2022, for oversight of funds administered by the De-
19 partment of State and made available to prevent, prepare
20 for, and respond to coronavirus by this title and by prior
21 acts: Provided, That such amount is designated by the
22 Congress as being for an emergency requirement pursuant
23 to section 251(b)(2)(A)(i) of the Balanced Budget and
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24 Emergency Deficit Control Act of 1985.
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1 GENERAL PROVISIONS — THIS TITLE
2 (INCLUDING TRANSFER OF FUNDS)
3 SEC. 10801. Section 21005 of the Emergency Appro-
4 priations for Coronavirus Health Response and Agency
5 Operations (division B of Public Law 116–136) is amend-
6 ed by inserting at the end before the period ‘‘and is further
7 amended by striking ‘$5,563,619’ in the second proviso
8 under the heading ‘Repatriation Loans Program Account’
9 and inserting in lieu thereof ‘$15,563,619’ ’’.
10 SEC. 10802. Section 21009 of the Emergency Appro-
11 priations for Coronavirus Health Response and Agency
12 Operations (division B of Public Law 116–136) is amend-
13 ed by striking ‘‘fiscal year 2020’’ and inserting in lieu
14 thereof ‘‘fiscal years 2020 and 2021’’: Provided, That the
15 amount provided by this section is designated by the Con-
16 gress as being for an emergency requirement pursuant to
17 section 251(b)(2)(A)(i) of the Balanced Budget and
18 Emergency Deficit Control Act of 1985.
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1 TITLE IX
2 TRANSPORTATION, HOUSING AND URBAN
3 DEVELOPMENT, AND RELATED AGENCIES
4 DEPARTMENT OF TRANSPORTATION
5 FEDERAL AVIATION ADMINISTRATION
6 OPERATIONS
7 For an additional amount for ‘‘Operations’’,
8 $75,000,000, to remain available until September 30,
9 2022, to prevent, prepare for, and respond to coronavirus:
10 Provided, That amounts made available under this head-
11 ing in this Act shall be derived from the general fund,
12 of which not less than $1,000,000 shall be for the Admin-
13 istrator to seek to enter into an agreement not later than
14 45 days after the date of enactment of this Act with a
15 research organization established under chapter 1503 of
16 title 36, United States Code, to conduct a study to deter-
17 mine whether the environmental controls systems in com-
18 mercial airliners recirculate pathogens in the cabin air and
19 to assess existing and potential technological solutions to
20 reduce pathogen recirculation and to mitigate any elevated
21 risk of exposure to pathogens in the cabin air: Provided
22 further That such amount is designated by the Congress
23 as being for an emergency requirement pursuant to sec-
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24 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
25 gency Deficit Control Act of 1985.
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1 FEDERAL HIGHWAY ADMINISTRATION
2 HIGHWAY INFRASTRUCTURE PROGRAMS
3 For an additional amount for ‘‘Highway Infrastruc-
4 ture Programs’’, $15,000,000,000, to remain available
5 until expended: Provided, That the funds made available
6 under this heading shall be derived from the general fund,
7 shall be in addition to any funds provided for fiscal year
8 2020 in this or any other Act for ‘‘Federal-aid Highways’’
9 under chapters 1 or 2 of title 23, United States Code,
10 and shall not affect the distribution or amount of funds
11 provided in any other Act: Provided further, That notwith-
12 standing chapter 1 of title 23, United States Code, or any
13 other provision of law, a State, territory, Puerto Rico, or
14 Indian Tribe may use funds made available under this
15 heading in this Act for activities eligible under section
16 133(b) of title 23, United States Code, for administrative
17 and operations expenses, including salaries of employees
18 (including those employees who have been placed on ad-
19 ministrative leave) or contractors, information technology
20 needs, and availability payments: Provided further, That
21 of the funds made available under this heading,
22 $14,775,000,000 shall be available for States,
23 $150,000,000 shall be available for the Tribal Transpor-
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24 tation Program, as described in section 202 of title 23,
25 United States Code, $60,000,000 shall be available for the
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1 Puerto Rico Highway Program, as described in section
2 165(b)(2)(C)(iii) of such title; and $15,000,000 shall be
3 available for under the Territorial Highway Program, as
4 described in section 165(c)(6) of such title: Provided fur-
5 ther, That for the purposes of funds made available under
6 this heading the term ‘‘State’’ means any of the 50 States
7 or the District of Columbia: Provided further, That the
8 funds made available under this heading for States shall
9 be apportioned to States in the same ratio as the obliga-
10 tion limitation for fiscal year 2020 was distributed among
11 the States in accordance with the formula specified in sec-
12 tion 120(a)(5) of division H of Public Law 116–94 and
13 shall be apportioned not later than 30 days after the date
14 of enactment of this Act: Provided further, That the funds
15 made available under this heading shall be administered
16 as if apportioned under chapter 1 of title 23, United
17 States Code, except that activities eligible under the Tribal
18 Transportation Program shall be administered as if allo-
19 cated under chapter 2 of title 23, United States Code: Pro-
20 vided further, That funds apportioned to a State under
21 this heading shall be suballocated within the State to areas
22 described in subsection 133(d)(1)(A)(i) of title 23, United
23 States Code, in the same ratio that funds suballocated to
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24 those areas for fiscal year 2020 bears to the total amount
25 of funds apportioned to the State for the Federal-aid high-
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1 way program under section 104 of such title for fiscal year
2 2020: Provided further, That of funds made available
3 under this heading for activities eligible under section
4 133(b) of title 23, United States Code, any such activity
5 shall be subject to the requirements of section 133(i) of
6 such title: Provided further, That, except as provided in
7 the following proviso, the funds made available under this
8 heading for activities eligible under the Puerto Rico High-
9 way Program and activities eligible under the Territorial
10 Highway Program shall be administered as if allocated
11 under sections 165(b) and 165(c), respectively, of such
12 title: Provided further, That the funds made available
13 under this heading for activities eligible under the Puerto
14 Rico Highway Program shall not be subject to the require-
15 ments of sections 165(b)(2)(A) or 165(b)(2)(B) of such
16 title: Provided further, That for amounts subject to the
17 obligation limitation under the heading ‘‘Department of
18 Transportation—Federal Highway Administration—Fed-
19 eral-aid Highways—(Limitation on Obligations)—(High-
20 way Trust Fund)’’ in Public Law 116–94 for fiscal year
21 2020 that are obligated after the date of enactment of this
22 Act, and for any amounts made available under this head-
23 ing in this Act, the Federal share of the costs shall be,
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24 at the option of the State, District of Columbia, territory,
25 Puerto Rico, or Indian Tribe, up to 100 percent, and may
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1 be available for administrative and operations expenses,
2 including salaries of employees (including those employees
3 who have been placed on administrative leave) or contrac-
4 tors, information technology needs, and availability pay-
5 ments: Provided further, That section 120(c) of Public
6 Law 116–94 shall not apply for fiscal year 2020, and that
7 amounts that would otherwise have been redistributed by
8 section 120(c) shall be retained by States and shall be
9 available for their original purpose until September 30,
10 2021, except that such amounts shall be subject to such
11 redistribution in fiscal year 2021: Provided further, That
12 amounts made available under section 147 of title 23,
13 United States Code, for fiscal years 2019 and 2020 are
14 available for the administrative and operating expenses of
15 eligible entities related to the response to a coronavirus
16 public health emergency beginning on January 20, 2020,
17 reimbursement for administrative and operating costs to
18 maintain service including the purchase of personal pro-
19 tective equipment, and paying the administrative leave of
20 operations personnel due to reductions in service: Provided
21 further, That funds made available for administrative and
22 operating expenses authorized for fiscal year 2020 in Pub-
23 lic Law 116–94 or in this Act under this heading are not
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24 required to be included in a transportation improvement
25 program or a statewide transportation improvement pro-
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1 gram under sections 134 or 135 of title 23, United States
2 Code, or chapter 53 of title 49, United States Code, as
3 applicable: Provided further, That unless otherwise speci-
4 fied, applicable requirements under title 23, United States
5 Code, shall apply to funds made available under this head-
6 ing: Provided further, That the Administrator of the Fed-
7 eral Highway Administration may retain up to one half
8 of one percent of the funds made available under this
9 heading to fund the oversight by the Administrator of ac-
10 tivities carried out with funds made available under this
11 heading: Provided further, That such amount is designated
12 by the Congress as being for an emergency requirement
13 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
14 et and Emergency Deficit Control Act of 1985.
15 FEDERAL TRANSIT ADMINISTRATION
16 PUBLIC TRANSPORTATION EMERGENCY RELIEF
17 For an additional amount for ‘‘Public Transportation
18 Emergency Relief’’, $15,750,000,000, to remain available
19 until expended, to prevent, prepare for, and respond to
20 coronavirus: Provided, That of the amounts appropriated
21 under this heading in this Act—
22 (1) $11,750,000,000 shall be for grants to ur-
23 banized areas with populations over 3,000,000 and
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24 shall be allocated in the same ratio as funds were
25 provided in fiscal year 2020: Provided, That 15 per-
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1 cent of the amounts provided in this paragraph shall
2 be allocated as if such funds were provided under
3 section 5307 of title 49, United States Code and ap-
4 portioned in accordance with section 5336 of such
5 title (other than subsection (b)(3) and (c)(1)(A))
6 and 85 percent of the amounts provided in this
7 paragraph shall be allocated under section 5337 of
8 such title and apportioned in accordance with such
9 section: Provided further, That funds provided under
10 section 5337 shall be added to funds apportioned
11 under section 5307 for administration in accordance
12 with provisions under section 5307: Provided further,
13 That for urbanized areas with multiple subrecipi-
14 ents, funds provided under section 5337 in this
15 paragraph shall be distributed among subrecipients
16 using the same ratio used to distribute funds made
17 available for section 5337 in fiscal year 2020; and
18 (2) $4,000,000,000 shall be for grants to tran-
19 sit agencies that, as a result of coronavirus, require
20 significant additional assistance to maintain basic
21 transit services: Provided, That such funds shall be
22 administered as if they were provided under section
23 5324 of title 49, United States Code: Provided fur-
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24 ther, That any recipient or subrecipient of funds
25 under chapter 53 of title 49, United States Code, or
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1 an intercity bus service provider that has, since Oc-
2 tober 1, 2018, partnered with a recipient or sub-
3 recipient in order to meet the requirements of sec-
4 tion 5311(f) of such title shall be eligible to directly
5 apply for funds under this paragraph: Provided fur-
6 ther, That entities that are subrecipients of funds
7 under chapter 53 of title 49 and have partnered with
8 a recipient or subrecipient in order to meet the re-
9 quirements of section 5311(f) of such title shall be
10 eligible to receive not more than 18.75 percent of
11 the total funds provided under this paragraph: Pro-
12 vided further, That such entities shall use assistance
13 provided under this heading only for workforce re-
14 tention or, the recall or rehire of any laid off, fur-
15 loughed, or terminated employee, associated with the
16 provision of bus service: Provided further, That, the
17 Secretary shall issue a Notice of Funding Oppor-
18 tunity not later than 30 days after the date of enact-
19 ment of this Act and that such Notice of Funding
20 Opportunity shall require application submissions
21 not later than 45 days after the enactment of this
22 Act: Provided further, That the Secretary shall make
23 awards not later than 45 days after the application
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24 deadline: Provided further, That the Secretary shall
25 require grantees to provide estimates of financial
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1 need, data on reduced ridership, and a spending
2 plan for funds: Provided further, That when evalu-
3 ating applications for assistance, the Secretary shall
4 give priority to transit agencies with the largest rev-
5 enue loss as a percentage of their operating ex-
6 penses: Provided further, That if applications for as-
7 sistance do not exceed available funds, the Secretary
8 shall reserve the remaining amounts for grantees to
9 prevent, prepare for, and respond to coronavirus and
10 shall accept applications on a rolling basis: Provided
11 further, That if amounts made available under this
12 heading in this Act remain unobligated on December
13 31, 2021, such amounts shall be available for any
14 purpose eligible under section 5324 of title 49,
15 United States Code:
16 Provided further, That the provision of funds under this
17 section shall not affect the ability of any other agency of
18 the Government, including the Federal Emergency Man-
19 agement Agency, or State agency, a local governmental
20 entity, organization, or person, to provide any other funds
21 otherwise authorized by law: Provided further, That not-
22 withstanding subsection (a)(1) or (b) of section 5307 of
23 title 49, United States Code, subsection (a)(1) of section
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24 5324 of such title, or any provision of chapter 53 of title
25 49, funds provided under this heading in this Act are
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1 available for the operating expenses of transit agencies re-
2 lated to the response to a coronavirus public health emer-
3 gency, including, beginning on January 20, 2020, reim-
4 bursement for operating costs to maintain service and lost
5 revenue due to the coronavirus public health emergency,
6 including the purchase of personal protective equipment,
7 and paying the administrative leave of operations or con-
8 tractor personnel due to reductions in service: Provided
9 further, That to the maximum extent possible, funds made
10 available under this heading in this Act and in title XII
11 of division B of the CARES Act (Public Law 116–136)
12 shall be directed to payroll and public transit service, un-
13 less the recipient certifies to the Secretary they have not
14 furloughed any employees: Provided further, That such op-
15 erating expenses are not required to be included in a
16 transportation improvement program, long-range trans-
17 portation plan, statewide transportation plan, or a state-
18 wide transportation improvement program: Provided fur-
19 ther, That the Secretary shall not waive the requirements
20 of section 5333 of title 49, United States Code, for funds
21 appropriated under this heading in this Act: Provided fur-
22 ther, That unless otherwise specified, applicable require-
23 ments under chapter 53 of title 49, United States Code,
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24 shall apply to funding made available under this heading
25 in this Act, except that the Federal share of the costs for
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1 which any grant is made under this heading in this Act
2 shall be, at the option of the recipient, up to 100 percent:
3 Provided further, That the amount made available under
4 this heading in this Act shall be derived from the general
5 fund and shall not be subject to any limitation on obliga-
6 tions for transit programs set forth in any Act: Provided
7 further, That not more than one-half of one percent of the
8 funds for transit infrastructure grants provided under this
9 heading in this Act shall be available for administrative
10 expenses and ongoing program management oversight as
11 authorized under sections 5334 and 5338(f)(2) of title 49,
12 United States Code, and shall be in addition to any other
13 appropriations for such purpose: Provided further, That
14 such amount is designated by the Congress as being for
15 an emergency requirement pursuant to section
16 251(b)(2)(A)(i) of the Balanced Budget and Emergency
17 Deficit Control Act of 1985.
18 DEPARTMENT OF HOUSING AND URBAN
19 DEVELOPMENT
20 PUBLIC AND INDIAN HOUSING
21 TENANT-BASED RENTAL ASSISTANCE
22 (INCLUDING TRANSFER OF FUNDS)
23 For an additional amount for ‘‘Tenant-Based Rental
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24 Assistance’’, $4,000,000,000, to remain available until ex-
25 pended, and to be used under the same authority and con-
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1 ditions as the additional appropriations for fiscal year
2 2020 under this heading in title XII of division B of the
3 CARES Act (Public Law 116–136), except that any
4 amounts provided for administrative expenses and other
5 expenses of public housing agencies for their section 8 pro-
6 grams, including Mainstream vouchers, under this heading
7 in the CARES Act (Public Law 116–136) and under this
8 heading in this Act shall also be available for Housing As-
9 sistance Payments under section 8(o) of the United States
10 Housing Act of 1937 (42 U.S.C. 1437f(o)): Provided,
11 That amounts made available under this heading in this
12 Act and under the same heading in title XII of division
13 B of the CARES Act may be used to cover or reimburse
14 allowable costs incurred to prevent, prepare for, and re-
15 spond to coronavirus regardless of the date on which such
16 costs were incurred: Provided further, That of the amounts
17 made available under this heading in this Act,
18 $500,000,000 shall be available for administrative ex-
19 penses and other expenses of public housing agencies for
20 their section 8 programs, including Mainstream vouchers:
21 Provided further, That of the amounts made available
22 under this heading in this Act, $2,500,000,000 shall be
23 available for adjustments in the calendar year 2020 sec-
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24 tion 8 renewal funding allocations, including Mainstream
25 vouchers, for public housing agencies that experience a
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1 significant increase in voucher per-unit costs due to ex-
2 traordinary circumstances or that, despite taking reason-
3 able cost savings measures, as determined by the Sec-
4 retary, would otherwise be required to terminate rental as-
5 sistance for families as a result of insufficient funding:
6 Provided further, That of the amounts made available
7 under this heading in this Act, $1,000,000,000 shall be
8 used for incremental rental voucher assistance under sec-
9 tion 8(o) of the United States Housing Act of 1937 for
10 use by individuals and families who are—homeless, as de-
11 fined under section 103(a) of the McKinney-Vento Home-
12 less Assistance Act (42 U.S.C. 11302(a)); at risk of home-
13 lessness, as defined under section 401(1) of the McKin-
14 ney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));
15 or fleeing, or attempting to flee, domestic violence, dating
16 violence, sexual assault, or stalking: Provided further, That
17 the Secretary shall allocate amounts made available in the
18 preceding proviso to public housing agencies not later than
19 60 days after the date of enactment of this Act, according
20 to a formula that considers the ability of the public hous-
21 ing agency to use vouchers promptly and the need of geo-
22 graphical areas based on factors to be determined by the
23 Secretary, such as risk of transmission of coronavirus,
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24 high numbers or rates of sheltered and unsheltered home-
25 lessness, and economic and housing market conditions:
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1 Provided further, That if a public housing authority elects
2 not to administer or does not promptly issue all of its au-
3 thorized vouchers within a reasonable period of time, the
4 Secretary shall reallocate any unissued vouchers and asso-
5 ciated funds to other public housing agencies according
6 to the criteria in the preceding proviso: Provided further,
7 That a public housing agency shall not reissue any vouch-
8 ers under this heading in this Act for incremental rental
9 voucher assistance when assistance for the family initially
10 assisted is terminated: Provided further, That upon termi-
11 nation of incremental rental voucher assistance under this
12 heading in this Act for one or more families assisted by
13 a public housing agency, the Secretary shall reallocate
14 amounts that are no longer needed by such public housing
15 agency for assistance under this heading in this Act to
16 another public housing agency for the renewal of vouchers
17 previously authorized under this heading in this Act: Pro-
18 vided further, That amounts made available in this para-
19 graph are in addition to any other amounts made available
20 for such purposes: Provided further, That up to 0.5 per-
21 cent of the amounts made available under this heading
22 in this Act may be transferred, in aggregate, to ‘‘Depart-
23 ment of Housing and Urban Development, Program Of-
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24 fices—Public and Indian Housing’’ to supplement existing
25 resources for the necessary costs of administering and
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1 overseeing the obligation and expenditure of these
2 amounts, to remain available until September 30, 2024:
3 Provided further, That such amount is designated by the
4 Congress as being for an emergency requirement pursuant
5 to section 251(b)(2)(A)(i) of the Balanced Budget and
6 Emergency Deficit Control Act of 1985.
7 PUBLIC HOUSING OPERATING FUND
8 (INCLUDING TRANSFER OF FUNDS)
9 For an additional amount for ‘‘Public Housing Oper-
10 ating Fund’’, as authorized by section 9(e) of the United
11 States Housing Act of 1937 (42 U.S.C. 1437g(e)),
12 $2,000,000,000, to remain available until September 30,
13 2021, and to be used under the same authority and condi-
14 tions as the additional appropriations for fiscal year 2020
15 under this heading in title XII of division B of the CARES
16 Act (Public Law 116–136): Provided, That amounts made
17 available under this heading in this Act and under the
18 same heading in title XII of division B of the CARES Act
19 may be used to cover or reimburse allowable costs incurred
20 to prevent, prepare for, and respond to coronavirus re-
21 gardless of the date on which such costs were incurred:
22 Provided further, That up to 0.5 percent of the amounts
23 made available under this heading in this Act may be
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24 transferred, in aggregate, to ‘‘Department of Housing and
25 Urban Development, Program Offices—Public and Indian
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1 Housing’’ to supplement existing resources for the nec-
2 essary costs of administering and overseeing the obligation
3 and expenditure of these amounts, to remain available
4 until September 30, 2024: Provided further, That such
5 amount is designated by the Congress as being for an
6 emergency requirement pursuant to section
7 251(b)(2)(A)(i) of the Balanced Budget and Emergency
8 Deficit Control Act of 1985.
9 COMMUNITY PLANNING AND DEVELOPMENT
10 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS
11 For an additional amount for ‘‘Housing Opportuni-
12 ties for Persons with AIDS’’, $15,000,000, to remain
13 available until September 30, 2021, and to be used under
14 the same authority and conditions as the additional appro-
15 priations for fiscal year 2020 under this heading in title
16 XII of division B of the CARES Act (Public Law 116–
17 136): Provided, That amounts provided under this heading
18 in this Act that are allocated pursuant to section 854(c)(5)
19 of the AIDS Housing Opportunity Act (42 U.S.C. 12901
20 et seq.) shall remain available until September 30, 2022:
21 Provided further, That not less than $15,000,000 of the
22 amount provided under this heading in this Act shall be
23 allocated pursuant to the formula in section 854 of such
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24 Act using the same data elements as utilized pursuant to
25 that same formula in fiscal year 2020: Provided further,
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1 That such amount is designated by the Congress as being
2 for an emergency requirement pursuant to section
3 251(b)(2)(A)(i) of the Balanced Budget and Emergency
4 Deficit Control Act of 1985.
5 COMMUNITY DEVELOPMENT FUND
6 (INCLUDING TRANSFER OF FUNDS)
7 For an additional amount for ‘‘Community Develop-
8 ment Fund’’, $5,000,000,000, to remain available until
9 September 30, 2023, and to be used under the same au-
10 thority and conditions as the additional appropriations for
11 fiscal year 2020 under this heading in title XII of division
12 B of the CARES Act (Public Law 116–136): Provided,
13 That such amount made available under this heading in
14 this Act shall be distributed pursuant to section 106 of
15 the Housing and Community Development Act of 1974
16 (42 U.S.C. 5306) to grantees that received allocations
17 pursuant to such formula in fiscal year 2020, and that
18 such allocations shall be made within 30 days of enact-
19 ment of this Act: Provided further, That in administering
20 funds under this heading, an urban county shall consider
21 needs throughout the entire urban county configuration
22 to prevent, prepare for, and respond to coronavirus: Pro-
23 vided further, That up to $100,000,000 of amounts made
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24 available under this heading in this Act may be used to
25 make new awards or increase prior awards to existing
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1 technical assistance providers: Provided further, That of
2 the amounts made available under this heading in this
3 Act, up to $25,000,000 may be transferred to ‘‘Depart-
4 ment of Housing and Urban Development, Program Of-
5 fices—Community Planning and Development’’ for nec-
6 essary costs of administering and overseeing the obligation
7 and expenditure of amounts under this heading in this
8 Act, to remain available until September 30, 2028: Pro-
9 vided further, That such amount is designated by the Con-
10 gress as being for an emergency requirement pursuant to
11 section 251(b)(2)(A)(i) of the Balanced Budget and
12 Emergency Deficit Control Act of 1985.
13 HOMELESS ASSISTANCE GRANTS
14 (INCLUDING TRANSFER OF FUNDS)
15 For an additional amount for ‘‘Homeless Assistance
16 Grants’’, $11,500,000,000, to remain available until Sep-
17 tember 30, 2025, for the Emergency Solutions Grants pro-
18 gram as authorized under subtitle B of title IV of the
19 McKinney-Vento Homeless Assistance Act (42 U.S.C.
20 11371 et seq.), as amended, and to be used under the
21 same authority and conditions as the additional appropria-
22 tions for fiscal year 2020 under this heading in title XII
23 of division B of the CARES Act (Public Law 116–136):
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24 Provided, That $4,000,000,000 of the amount made avail-
25 able under this heading in this Act shall be distributed
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1 pursuant to 24 CFR 576.3 to grantees that received allo-
2 cations pursuant to that same formula in fiscal year 2020,
3 and that such allocations shall be made within 30 days
4 of enactment of this Act: Provided further, That, in addi-
5 tion to amounts allocated in the preceding proviso, remain-
6 ing amounts shall be allocated directly to a State or unit
7 of general local government by the formula specified in
8 the third proviso under this heading in title XII of division
9 B of the CARES Act (Public Law 116–136): Provided fur-
10 ther, That not later than 90 days after the date of enact-
11 ment of this Act and every 60 days thereafter, the Sec-
12 retary shall allocate a minimum of an additional
13 $500,000,000, pursuant to the formula referred to in the
14 preceding proviso, based on the best available data: Pro-
15 vided further, That up to 0.5 percent of the amounts made
16 available under this heading in this Act may be trans-
17 ferred to ‘‘Department of Housing and Urban Develop-
18 ment—Program Offices—Community Planning and De-
19 velopment’’ for necessary costs of administering and over-
20 seeing the obligation and expenditure of amounts under
21 this heading in this Act, to remain available until Sep-
22 tember 30, 2030: Provided further, That funds made avail-
23 able under this heading in this Act and under this heading
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24 in title XII of division B of the CARES Act (Public Law
25 116–136) may be used for eligible activities the Secretary
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1 determines to be critical in order to assist survivors of do-
2 mestic violence, sexual assault, dating violence, and stalk-
3 ing or to assist homeless youth, age 24 and under: Pro-
4 vided further, That amounts repurposed by this paragraph
5 that were previously designated by the Congress as an
6 emergency requirement pursuant to the Balanced Budget
7 and Emergency Deficit Control Act of 1985 are des-
8 ignated by the Congress as an emergency requirement
9 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
10 et and Emergency Deficit Control Act of 1985: Provided
11 further, That such amount is designated by the Congress
12 as being for an emergency requirement pursuant to sec-
13 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
14 gency Deficit Control Act of 1985.
15 EMERGENCY RENTAL ASSISTANCE
16 For activities and assistance authorized in section
17 110201, $100,000,000,000, to remain available until ex-
18 pended: Provided, That such amount is designated by the
19 Congress as being for an emergency requirement pursuant
20 to section 251(b)(2)(A)(i) of the Balanced Budget and
21 Emergency Deficit Control Act of 1985.
22 HOUSING PROGRAMS
23 PROJECT-BASED RENTAL ASSISTANCE
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24 For an additional amount for ‘‘Project-Based Rental
25 Assistance’’, $750,000,000, to remain available until ex-
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1 pended, and to be used under the same authority and con-
2 ditions as the additional appropriations for fiscal year
3 2020 under this heading in title XII of division B of the
4 CARES Act (Public Law 116–136): Provided, That such
5 amount is designated by the Congress as being for an
6 emergency requirement pursuant to section
7 251(b)(2)(A)(i) of the Balanced Budget and Emergency
8 Deficit Control Act of 1985.
9 HOUSING FOR THE ELDERLY
10 For an additional amount for ‘‘Housing for the El-
11 derly’’, $500,000,000, to remain available until September
12 30, 2023, and to be used under the same authority and
13 conditions as the additional appropriations for fiscal year
14 2020 under this heading in title XII of division B of the
15 CARES Act (Public Law 116–136): Provided, That not-
16 withstanding the first proviso under this heading in the
17 CARES Act, $300,000,000 of the amount made available
18 under this heading in this Act shall be for one-time grants
19 for service coordinators, as authorized under section 676
20 of the Housing and Community Development Act of 1992
21 (42 U.S.C. 13632), and the continuation of existing con-
22 gregate service grants for residents of assisted housing
23 projects: Provided further, That such amount is designated
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24 by the Congress as being for an emergency requirement
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1 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
2 et and Emergency Deficit Control Act of 1985.
3 HOUSING FOR PERSONS WITH DISABILITIES
4 For an additional amount for ‘‘Housing for Persons
5 with Disabilities’’, $200,000,000, to remain available until
6 September 30, 2023, and to be used under the same au-
7 thority and conditions as the additional appropriations for
8 fiscal year 2020 under this heading in title XII of division
9 B of the CARES Act (Public Law 116–136): Provided,
10 That such amount is designated by the Congress as being
11 for an emergency requirement pursuant to section
12 251(b)(2)(A)(i) of the Balanced Budget and Emergency
13 Deficit Control Act of 1985.
14 HOUSING COUNSELING ASSISTANCE
15 For an additional amount for ‘‘Housing Counseling
16 Assistance’’, for contracts, grants, and other assistance
17 excluding loans, as authorized under section 106 of the
18 Housing and Urban Development Act of 1968,
19 $100,000,000, to remain available until September 30,
20 2022, including up to $8,000,000 for administrative con-
21 tract services: Provided, That funds made available under
22 this heading in this Act shall be used for providing coun-
23 seling and advice to tenants and homeowners, both current
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24 and prospective, with respect to property maintenance, fi-
25 nancial management or literacy, foreclosure and eviction
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1 mitigation, and such other matters as may be appropriate
2 to assist them in improving their housing conditions, meet-
3 ing their financial needs, and fulfilling the responsibilities
4 of tenancy or homeownership; for program administration;
5 and for housing counselor training: Provided further, That
6 amounts made available under this heading in this Act
7 may be used to purchase equipment and technology to de-
8 liver services through use of the Internet or other elec-
9 tronic or virtual means in response to the public health
10 emergency related to the Coronavirus Disease 2019
11 (COVID–19) pandemic: Provided further, That for pur-
12 poses of providing such grants from amounts provided
13 under this heading, the Secretary may enter into
14 multiyear agreements, as appropriate, subject to the avail-
15 ability of annual appropriations: Provided further, That
16 such amount is designated by the Congress as being for
17 an emergency requirement pursuant to section
18 251(b)(2)(A)(i) of the Balanced Budget and Emergency
19 Deficit Control Act of 1985.
20 FAIR HOUSING AND EQUAL OPPORTUNITY
21 FAIR HOUSING ACTIVITIES
22 For an additional amount for ‘‘Fair Housing Activi-
23 ties’’, $14,000,000, to remain available until September
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24 30, 2022, and to be used under the same authority and
25 conditions as the additional appropriations for fiscal year
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1 2020 under this heading in title XII of division B of the
2 CARES Act (Public Law 116–136): Provided, That of the
3 funds made available under this heading in this Act,
4 $4,000,000 shall be for Fair Housing Organization Initia-
5 tive grants through the Fair Housing Initiatives Program
6 (FHIP), made available to existing grantees, which may
7 be used for fair housing activities and for technology and
8 equipment needs to deliver services through use of the
9 Internet or other electronic or virtual means in response
10 to the public health emergency related to the Coronavirus
11 Disease 2019 (COVID–19) pandemic: Provided further,
12 That of the funds made available under this heading in
13 this Act, $10,000,000 shall be for FHIP Education and
14 Outreach grants made available to previously-funded na-
15 tional media grantees and State and local education and
16 outreach grantees, to educate the public and the housing
17 industry about fair housing rights and responsibilities dur-
18 ing the COVID–19 pandemic: Provided further, That such
19 grants in the preceding proviso shall be divided evenly be-
20 tween the national media campaign and education and
21 outreach activities: Provided further, That such amount is
22 designated by the Congress as being for an emergency re-
23 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
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24 anced Budget and Emergency Deficit Control Act of 1985.
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1 GENERAL PROVISIONS—THIS TITLE
2 (INCLUDING RESCISSIONS)
3 SEC. 10901. There is hereby appropriated from the
4 General Fund of the Treasury, for payment to the Airport
5 and Airway Trust Fund, an amount equal to the amount
6 authorized by section 9502(c) of title 26, United States
7 Code.
8 SEC. 10902. Amounts previously made available in
9 the Further Continuing Appropriations Act, 2013 (Public
10 Law 113–6) for the heading ‘‘Department of Housing and
11 Urban Development—Public and Indian Housing—Choice
12 Neighborhoods Initiative’’ shall remain available for ex-
13 penditure for the purpose of paying valid obligations in-
14 curred prior to the expiration of such amounts through
15 September 30, 2021.
16 SEC. 10903. The provision under the heading ‘‘Office
17 of the Inspector General—Salaries and Expenses’’ in title
18 XII of division B of the Coronavirus Aid, Relief, and Eco-
19 nomic Security Act (Public Law 116–136) is amended by
20 striking ‘‘with funds made available in this Act to’’ and
21 inserting ‘‘by’’: Provided, That the amounts repurposed in
22 this section that were previously designated by the Con-
23 gress as an emergency requirement pursuant to the Bal-
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24 anced Budget and Emergency Deficit Control Act of 1985
25 are designated by the Congress as an emergency require-
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1 ment pursuant to section 251(b)(2)(A)(i) of the Balanced
2 Budget and Emergency Deficit Control Act of 1985.
3 SEC. 10904. (a) Notwithstanding section
4 51309(a)(1)(B) of title 46, United States Code, for fiscal
5 year 2020, the Secretary of Transportation may confer the
6 degree of bachelor of science on an individual who has not
7 passed the examination for a merchant marine officer’s
8 license due to intervening efforts to prevent, prepare for,
9 and respond to coronavirus.
10 (b) The Secretary of Transportation may provide
11 such individual up to 1 year after receipt of such degree
12 to pass the examination for a merchant marine officer’s
13 license.
14 (c) Nothing in this section shall be construed to allow
15 the provision of a license under section 7101 of title 46,
16 United States Code, to an individual who has not passed
17 the required examination.
18 SEC. 10905. (a) Notwithstanding section
19 51506(a)(3) of title 46, United States Code, for fiscal year
20 2020, the Secretary of Transportation may allow a State
21 maritime academy to waive a condition for graduation for
22 an individual to pass the examination required for the
23 issuance of a license under section 7101 of title 46, United
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24 States Code, due to intervening efforts to prevent, prepare
25 for, and respond to coronavirus.
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1 (b) The Secretary of Transportation may provide
2 such individual up to 1 year after graduation to pass such
3 examination.
4 (c) Nothing in this section shall be construed to allow
5 the provision of a license under section 7101 of title 46,
6 United States Code, to an individual who has not passed
7 the required examination.
8 SEC. 10906. Amounts made available under the head-
9 ings ‘‘Project-Based Rental Assistance,’’ ‘‘Housing for the
10 Elderly’’ and ‘‘Housing for Persons With Disabilities’’ in
11 title XII of division B of the CARES Act (Public Law
12 116–136) and under such headings in this title of this Act
13 may be used, notwithstanding any other provision of law,
14 to provide additional funds to maintain operations for
15 such housing, for providing supportive services, and for
16 taking other necessary actions to prevent, prepare for, and
17 respond to coronavirus, including to actions to self-isolate,
18 quarantine, or to provide other coronavirus infection con-
19 trol services as recommended by the Centers for Disease
20 Control and Prevention, including providing relocation
21 services for residents of such housing to provide lodging
22 at hotels, motels, or other locations: Provided, That the
23 amounts repurposed pursuant to this section that were
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24 previously designated by the Congress as an emergency
25 requirement pursuant to the Balanced Budget and Emer-
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1 gency Deficit Control Act of 1985 are designated by the
2 Congress as an emergency requirement pursuant to sec-
3 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
4 gency Deficit Control Act of 1985.
5 TITLE X
6 GENERAL PROVISIONS—THIS DIVISION
7 SEC. 11001. Not later than 30 days after the date
8 of enactment of this Act, the head of each executive agen-
9 cy that receives funding in any division of this Act, or that
10 received funding in the Coronavirus Preparedness and Re-
11 sponse Supplemental Appropriations Act, 2020 (division
12 A of Public Law 116–123), the Second Coronavirus Pre-
13 paredness and Response Supplemental Appropriations
14 Act, 2020 (division A of Public Law 116–127), the
15 CARES Act (Public Law 116–136), or the Paycheck Pro-
16 tection Program and Health Care Enhancement Act (Pub-
17 lic Law 116–139) shall provide a report detailing the an-
18 ticipated uses of all such funding to the Committees on
19 Appropriations of the House of Representatives and the
20 Senate: Provided, That each report shall include estimated
21 personnel and administrative costs, as well as the total
22 amount of funding apportioned, allotted, obligated, and
23 expended, to date: Provided further, That each such report
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24 shall be updated and submitted to such Committees every
25 60 days until all funds are expended or expire: Provided
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1 further, That reports submitted pursuant to this section
2 shall satisfy the requirements of section 1701 of division
3 A of Public Law 116–127.
4 SEC. 11002. Each amount appropriated or made
5 available by this Act is in addition to amounts otherwise
6 appropriated for the fiscal year involved.
7 SEC. 11003. No part of any appropriation contained
8 in this Act shall remain available for obligation beyond
9 the current fiscal year unless expressly so provided herein.
10 SEC. 11004. Unless otherwise provided for by this
11 Act, the additional amounts appropriated by this Act to
12 appropriations accounts shall be available under the au-
13 thorities and conditions applicable to such appropriations
14 accounts for fiscal year 2020.
15 SEC. 11005. Each amount designated in this Act by
16 the Congress as being for an emergency requirement pur-
17 suant to section 251(b)(2)(A)(i) of the Balanced Budget
18 and Emergency Deficit Control Act of 1985 shall be avail-
19 able (or rescinded or transferred, if applicable) only if the
20 President subsequently so designates all such amounts
21 and transmits such designations to the Congress.
22 SEC. 11006. Any amount appropriated by this Act,
23 designated by the Congress as an emergency requirement
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24 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
25 et and Emergency Deficit Control Act of 1985 and subse-
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1 quently so designated by the President, and transferred
2 pursuant to transfer authorities provided by this Act shall
3 retain such designation.
4 SEC. 11007. (a) Any contract or agreement entered
5 into by an agency with a State or local government or any
6 other non-Federal entity for the purposes of providing cov-
7 ered assistance, including any information and documents
8 related to the performance of and compliance with such
9 contract or agreement, shall be—
10 (1) deemed an agency record for purposes of
11 section 552(f)(2) of title 5, United States Code; and
12 (2) subject to section 552 of title 5, United
13 States Code (commonly known as the ‘‘Freedom of
14 Information Act’’).
15 (b) In this section—
16 (1) the term ‘‘agency’’ has the meaning given
17 the term in section 551 of title 5, United States
18 Code; and
19 (2) the term ‘‘covered assistance’’—
20 (A) means any assistance provided by an
21 agency in accordance with an Act or amend-
22 ments made by an Act to provide aid, assist-
23 ance, or funding related to the outbreak of
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24 COVID–19 that is enacted before, on, or after
25 the date of enactment of this Act; and
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1 (B) includes any such assistance made
2 available by an agency under—
3 (i) this Act;
4 (ii) the Paycheck Protection Program
5 and Health Care Enhancement Act (Public
6 Law 116–139), or an amendment made by
7 that Act;
8 (iii) the CARES Act (Public Law
9 116–136), or an amendment made by that
10 Act;
11 (iv) the Families First Coronavirus
12 Response Act (Public Law 116–127), or an
13 amendment made by that Act; or
14 (v) the Coronavirus Preparedness and
15 Response Supplemental Appropriations
16 Act, 2020 (Public Law 116–123), or an
17 amendment made by that Act.
18 SEC. 11008. (a) Notwithstanding any other provision
19 of law and in a manner consistent with other provisions
20 in any division of this Act, all laborers and mechanics em-
21 ployed by contractors and subcontractors on projects fund-
22 ed directly by or assisted in whole or in part by and
23 through the Federal Government pursuant to any division
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24 of this Act shall be paid wages at rates not less than those
25 prevailing on projects of a character similar in the locality
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1 as determined by the Secretary of Labor in accordance
2 with subchapter IV of chapter 31 of title 40, United States
3 Code. With respect to the labor standards specified in this
4 section, the Secretary of Labor shall have the authority
5 and functions set forth in Reorganization Plan Numbered
6 14 of 1950 (64 Stat. 1267; 5 U.S.C. App.) and section
7 3145 of title 40, United States Code.
8 (b) The amounts provided by this section are des-
9 ignated by the Congress as being for an emergency re-
10 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
11 anced Budget and Emergency Deficit Control Act of 1985.
12 BUDGETARY EFFECTS
13 SEC. 11009. (a) STATUTORY PAYGO EMERGENCY
14 DESIGNATION.—The amounts provided under division B
15 and each succeeding division are designated as an emer-
16 gency requirement pursuant to section 4(g) of the Statu-
17 tory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)), and
18 the budgetary effects shall not be entered on either
19 PAYGO scorecard maintained pursuant to section 4(d) of
20 such Act.
21 (b) SENATE PAYGO EMERGENCY DESIGNATION.—
22 In the Senate, division B and each succeeding division are
23 designated as an emergency requirement pursuant to sec-
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24 tion 4112(a) of H. Con. Res. 71 (115th Congress), the
25 concurrent resolution on the budget for fiscal year 2018,
26 and the budgetary effects shall not be entered on any
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1 PAYGO scorecard maintained for purposes of section
2 4106 of such concurrent resolution.
3 (c) CLASSIFICATION OF BUDGETARY EFFECTS.—
4 Notwithstanding Rule 3 of the Budget Scorekeeping
5 Guidelines set forth in the joint explanatory statement of
6 the committee of conference accompanying Conference Re-
7 port 105–217 and section 250(c)(8) of the Balanced
8 Budget and Emergency Deficit Control Act of 1985, the
9 budgetary effects of division B and each succeeding divi-
10 sion shall not be estimated—
11 (1) shall not be estimated for purposes of sec-
12 tion 251 of such Act; and
13 (2) for purposes of paragraph (4)(C) of section
14 3 of the Statutory Pay As-You-Go Act of 2010 as
15 being included in an appropriation Act.
16 (d) ENSURING NO WITHIN-SESSION SEQUESTRA-
17 TION.—Solely for the purpose of calculating a breach with-
18 in a category for fiscal year 2020 pursuant to section
19 251(a)(6) or section 254(g) of the Balanced Budget and
20 Emergency Deficit Control Act of 1985, and notwith-
21 standing any other provision of this division, the budg-
22 etary effects from this division shall be counted as
23 amounts designated as being for an emergency require-
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24 ment pursuant to section 251(b)(2)(A) of such Act.
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1 This division may be cited as the ‘‘Coronavirus Re-
2 covery Supplemental Appropriations Act, 2020’’.
3 DIVISION B—REVENUE
4 PROVISIONS
5 SEC. 20001. SHORT TITLE.
6 This division may be cited as the ‘‘Worker Health
7 Coverage Protection Act’’.
8 TITLE I—ECONOMIC STIMULUS
9 Subtitle A—2020 Recovery Rebate
10 Improvements
11 SEC. 20101. DEPENDENTS TAKEN INTO ACCOUNT IN DETER-
12 MINING CREDIT AND REBATES.
13 (a) IN GENERAL.—Section 6428(a)(2) of the Internal
14 Revenue Code of 1986 is amended by striking ‘‘qualifying
15 children (within the meaning of section 24(c))’’ and insert-
16 ing ‘‘dependents (as defined in section 152)’’.
17 (b) CONFORMING AMENDMENTS.—
18 (1) Section 6428(g) of such Code is amended
19 by striking ‘‘qualifying child’’ each place it appears
20 and inserting ‘‘dependent’’.
21 (2) Section 6428(g)(2)(B) of such Code is
22 amended by striking ‘‘such child’’ and inserting
23 ‘‘such dependent’’.
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1 (c) EFFECTIVE DATE.—The amendments made by
2 this section shall take effect as if included in section 2201
3 of the CARES Act.
4 SEC. 20102. INDIVIDUALS PROVIDING TAXPAYER IDENTI-
5 FICATION NUMBERS TAKEN INTO ACCOUNT
6 IN DETERMINING CREDIT AND REBATES.
7 (a) IN GENERAL.—Section 6428(g) of the Internal
8 Revenue Code of 1986, as amended by section 20101 of
9 this Act, is amended to read as follows:
10 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.—
11 ‘‘(1) IN GENERAL.—The $1,200 amount in sub-
12 section (a)(1) shall be treated as being zero unless
13 the taxpayer includes the TIN of the taxpayer on
14 the return of tax for the taxable year.
15 ‘‘(2) JOINT RETURNS.—In the case of a joint
16 return, the $2,400 amount in subsection (a)(1) shall
17 be treated as being—
18 ‘‘(A) zero if the TIN of neither spouse is
19 included on the return of tax for the taxable
20 year, and
21 ‘‘(B) $1,200 if the TIN of only one spouse
22 is so included.
23 ‘‘(3) DEPENDENTS.—A dependent shall not be
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24 taken into account under subsection (a)(2) unless
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1 the TIN of such dependent is included on the return
2 of tax for the taxable year.
3 ‘‘(4) COORDINATION WITH CERTAIN ADVANCE
4 PAYMENTS.—In the case of any payment made pur-
5 suant to subsection (f)(5)(B), a TIN shall be treated
6 for purposes of this subsection as included on the
7 taxpayer’s return of tax if such TIN is provided pur-
8 suant to such subsection.
9 ‘‘(5) MATHEMATICAL OR CLERICAL ERROR AU-
10 THORITY.—Any omission of a correct TIN required
11 under this subsection shall be treated as a mathe-
12 matical or clerical error for purposes of applying sec-
13 tion 6213(g)(2) to such omission.’’.
14 (b) EFFECTIVE DATE.—The amendment made by
15 this section shall take effect as if included in section 2201
16 of the CARES Act.
17 SEC. 20103. 2020 RECOVERY REBATES NOT SUBJECT TO RE-
18 DUCTION OR OFFSET WITH RESPECT TO
19 PAST-DUE SUPPORT.
20 (a) IN GENERAL.—Section 2201(d)(2) of the CARES
21 Act is amended by inserting ‘‘(c),’’ before ‘‘(d)’’.
22 (b) EFFECTIVE DATE.—The amendment made by
23 this section shall apply to credits and refunds allowed or
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24 made after the date of the enactment of this Act.
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1 SEC. 20104. PROTECTION OF 2020 RECOVERY REBATES.
2 (a) IN GENERAL.—Subsection (d) of section 2201 of
3 the CARES Act, as amended by the preceding provisions
4 of this Act, is amended—
5 (1) by redesignating paragraphs (1), (2), and
6 (3) as subparagraphs (A), (B), and (C), and by mov-
7 ing such subparagraphs 2 ems to the right,
8 (2) by striking ‘‘REDUCTION OR OFFSET.—Any
9 credit’’ and inserting ‘‘REDUCTION, OFFSET, GAR-
10 NISHMENT, ETC.—
11 ‘‘(1) IN GENERAL.—Any credit’’, and
12 (3) by adding at the end the following new
13 paragraphs:
14 ‘‘(2) ASSIGNMENT OF BENEFITS.—
15 ‘‘(A) IN GENERAL.—Any applicable pay-
16 ment shall not be subject to transfer, assign-
17 ment, execution, levy, attachment, garnishment,
18 or other legal process, or the operation of any
19 bankruptcy or insolvency law, to the same ex-
20 tent as payments described in section 207 of
21 the Social Security Act (42 U.S.C. 407) without
22 regard to subsection (b) thereof.
23 ‘‘(B) ENCODING OF PAYMENTS.—As soon
24 as practicable after the date of the enactment
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25 of this paragraph, the Secretary of the Treas-
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1 ury shall encode applicable payments that are
2 paid electronically to any account—
3 ‘‘(i) with a unique identifier that is
4 reasonably sufficient to allow a financial
5 institution to identify the payment as a
6 payment protected under subparagraph
7 (A), and
8 ‘‘(ii) pursuant to the same specifica-
9 tions as required for a benefit payment to
10 which part 212 of title 31, Code of Federal
11 regulations applies.
12 ‘‘(C) GARNISHMENT.—
13 ‘‘(i) ENCODED PAYMENTS.—Upon re-
14 ceipt of a garnishment order that applies
15 to an account that has received an applica-
16 ble payment that is encoded as provided in
17 subparagraph (B), a financial institution
18 shall follow the requirements and proce-
19 dures set forth in part 212 of title 31,
20 Code of Federal Regulations. This para-
21 graph shall not alter the status of pay-
22 ments as tax refunds or other nonbenefit
23 payments for purpose of any reclamation
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24 rights of the Department of Treasury or
25 the Internal Revenue Service as per part
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1 210 of title 31 of the Code of Federal Reg-
2 ulations.
3 ‘‘(ii) OTHER PAYMENTS.—If a finan-
4 cial institution receives a garnishment
5 order (other than an order that has been
6 served by the United States) that applies
7 to an account into which an applicable
8 payment that has not been encoded as pro-
9 vided in subparagraph (B) has been depos-
10 ited on any date in the prior 60 days (in-
11 cluding any date before the date of the en-
12 actment of this paragraph), the financial
13 institution, upon the request of the account
14 holder or for purposes of complying in
15 good faith with a State order, State law,
16 court order, or interpretation by a State
17 Attorney General relating to garnishment
18 order, may, but is not required to, treat
19 the amount of the payment as exempt
20 under law from garnishment without re-
21 quiring the account holder to assert any
22 right of garnishment exemption or requir-
23 ing the consent of the judgment creditor.
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24 ‘‘(iii) LIABILITY.—A financial institu-
25 tion that complies in good faith with clause
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1 (i) or that acts in good faith in reliance on
2 clause (ii) shall not be liable under any
3 Federal or State law, regulation, or court
4 or other order to a creditor that initiates
5 an order for any protected amounts, to an
6 account holder for any frozen amounts or
7 garnishment order applied.
8 ‘‘(D) DEFINITIONS.—For purposes of this
9 paragraph—
10 ‘‘(i) ACCOUNT HOLDER.—The term
11 ‘account holder’ means a natural person
12 against whom a garnishment order is
13 issued and whose name appears in a finan-
14 cial institution’s records.
15 ‘‘(ii) APPLICABLE PAYMENT.—The
16 term ‘applicable payment’ means any pay-
17 ment of credit or refund by reason of sec-
18 tion 6428 of such Code (as so added) or by
19 reason of subsection (c) of this section.
20 ‘‘(iii) GARNISHMENT.—The term ‘gar-
21 nishment’ means execution, levy, attach-
22 ment, garnishment, or other legal process.
23 ‘‘(iv) GARNISHMENT ORDER.—The
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24 term ‘garnishment order’ means a writ,
25 order, notice, summons, judgment, levy, or
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1 similar written instruction issued by a
2 court, a State or State agency, a munici-
3 pality or municipal corporation, or a State
4 child support enforcement agency, includ-
5 ing a lien arising by operation of law for
6 overdue child support or an order to freeze
7 the assets in an account, to effect a gar-
8 nishment against a debtor.’’.
9 (b) EFFECTIVE DATE.—The amendments made by
10 this section shall take effect on the date of the enactment
11 of this Act.
12 SEC. 20105. PAYMENTS TO REPRESENTATIVE PAYEES AND
13 FIDUCIARIES.
14 (a) IN GENERAL.—Section 6428(f) of the Internal
15 Revenue Code of 1986 is amended by redesignating para-
16 graph (6) as paragraph (7) and by inserting after para-
17 graph (5) the following new paragraph:
18 ‘‘(6) PAYMENT TO REPRESENTATIVE PAYEES
19 AND FIDUCIARIES.—
20 ‘‘(A) IN GENERAL.—In the case of any in-
21 dividual for which payment information is pro-
22 vided to the Secretary by the Commissioner of
23 Social Security, the Railroad Retirement Board,
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24 or the Secretary of Veterans Affairs, the pay-
25 ment by the Secretary under paragraph (3)
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1 with respect to such individual may be made to
2 such individual’s representative payee or fidu-
3 ciary and the entire payment shall be—
4 ‘‘(i) provided to the individual who is
5 entitled to the payment, or
6 ‘‘(ii) used only for the benefit of the
7 individual who is entitled to the payment.
8 ‘‘(B) APPLICATION OF ENFORCEMENT
9 PROVISIONS.—
10 ‘‘(i) In the case of a payment de-
11 scribed in subparagraph (A) which is made
12 with respect to a social security beneficiary
13 or a supplemental security income recipi-
14 ent, section 1129(a)(3) of the Social Secu-
15 rity Act (42 U.S.C. 1320a–8(a)(3)) shall
16 apply to such payment in the same manner
17 as such section applies to a payment under
18 title II or XVI of such Act.
19 ‘‘(ii) In the case of a payment de-
20 scribed in subparagraph (A) which is made
21 with respect to a railroad retirement bene-
22 ficiary, section 13 of the Railroad Retire-
23 ment Act (45 U.S.C. 231l) shall apply to
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24 such payment in the same manner as such
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1 section applies to a payment under such
2 Act.
3 ‘‘(iii) In the case of a payment de-
4 scribed in subparagraph (A) which is made
5 with respect to a veterans beneficiary, sec-
6 tions 5502, 6106, and 6108 of title 38,
7 United States Code, shall apply to such
8 payment in the same manner as such sec-
9 tions apply to a payment under such
10 title.’’.
11 (b) EFFECTIVE DATE.—The amendments made by
12 this section shall take effect as if included in section 2201
13 of the CARES Act.
14 SEC. 20106. APPLICATION TO TAXPAYERS WITH RESPECT
15 TO WHOM ADVANCE PAYMENT HAS ALREADY
16 BEEN MADE.
17 In the case of any taxpayer with respect to whom re-
18 fund or credit was made or allowed before the date of the
19 enactment of this Act under subsection (f) of section 6428
20 of the Internal Revenue Code of 1986 (as added by the
21 CARES Act), such subsection shall be applied separately
22 with respect to the excess (if any) of—
23 (1) the advance refund amount determined
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24 under section 6428(f)(2) of such Code after the ap-
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1 plication of the amendments made by this subtitle,
2 over
3 (2) the amount of such refund or credit so
4 made or allowed.
5 Subtitle B—Additional Recovery
6 Rebates to Individuals
7 SEC. 20111. ADDITIONAL RECOVERY REBATES TO INDIVID-
8 UALS.
9 (a) IN GENERAL.—Subchapter B of chapter 65 of the
10 Internal Revenue Code of 1986 is amended by inserting
11 after section 6428 the following new section:
12 ‘‘SEC. 6428A. ADDITIONAL RECOVERY REBATES TO INDIVID-
13 UALS.
14 ‘‘(a) IN GENERAL.—In the case of an eligible indi-
15 vidual, there shall be allowed as a credit against the tax
16 imposed by subtitle A for the first taxable year beginning
17 in 2020 an amount equal to the additional rebate amount
18 determined for such taxable year.
19 ‘‘(b) ADDITIONAL REBATE AMOUNT.—For purposes
20 of this section, the term ‘additional rebate amount’ means,
21 with respect to any taxpayer for any taxable year, the sum
22 of—
23 ‘‘(1) $1,200 ($2,400 in the case of a joint re-
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24 turn), plus
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1 ‘‘(2) $1,200 multiplied by the number of de-
2 pendents of the taxpayer for such taxable year (not
3 in excess of 3 such dependents).
4 ‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this
5 section, the term ‘eligible individual’ means any individual
6 other than—
7 ‘‘(1) any nonresident alien individual,
8 ‘‘(2) any individual with respect to whom a de-
9 duction under section 151 is allowable to another
10 taxpayer for a taxable year beginning in the cal-
11 endar year in which the individual’s taxable year be-
12 gins, and
13 ‘‘(3) an estate or trust.
14 ‘‘(d) LIMITATION BASED ON MODIFIED ADJUSTED
15 GROSS INCOME.—The amount of the credit allowed by
16 subsection (a) (determined without regard to this sub-
17 section and subsection (f)) shall be reduced (but not below
18 zero) by 5 percent of so much of the taxpayer’s modified
19 adjusted gross income as exceeds—
20 ‘‘(1) $150,000 in the case of a joint return or
21 a surviving spouse (as defined in section 2(a)),
22 ‘‘(2) $112,500 in the case of a head of house-
23 hold (as defined in section 2(b)), and
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24 ‘‘(3) $75,000 in any other case.
25 ‘‘(e) DEFINITIONS AND SPECIAL RULES.—
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1 ‘‘(1) MODIFIED ADJUSTED GROSS INCOME.—
2 For purposes of this subsection (other than this
3 paragraph), the term ‘modified adjusted gross in-
4 come’ means adjusted gross income determined with-
5 out regard to sections 911, 931, and 933.
6 ‘‘(2) DEPENDENT DEFINED.—For purposes of
7 this section, the term ‘dependent’ has the meaning
8 given such term by section 152.
9 ‘‘(3) CREDIT TREATED AS REFUNDABLE.—The
10 credit allowed by subsection (a) shall be treated as
11 allowed by subpart C of part IV of subchapter A of
12 chapter 1.
13 ‘‘(4) IDENTIFICATION NUMBER REQUIRE-
14 MENT.—
15 ‘‘(A) IN GENERAL.—The $1,200 amount in
16 subsection (b)(1) shall be treated as being zero
17 unless the taxpayer includes the TIN of the
18 taxpayer on the return of tax for the taxable
19 year.
20 ‘‘(B) JOINT RETURNS.—In the case of a
21 joint return, the $2,400 amount in subsection
22 (b)(1) shall be treated as being—
23 ‘‘(i) zero if the TIN of neither spouse
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24 is included on the return of tax for the
25 taxable year, and
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1 ‘‘(ii) $1,200 if the TIN of only one
2 spouse is so included.
3 ‘‘(C) DEPENDENTS.—A dependent shall
4 not be taken into account under subsection
5 (b)(2) unless the TIN of such dependent is in-
6 cluded on the return of tax for the taxable year.
7 ‘‘(D) COORDINATION WITH CERTAIN AD-
8 VANCE PAYMENTS.—In the case of any payment
9 made pursuant to subsection (g)(5)(A)(ii), a
10 TIN shall be treated for purposes of this para-
11 graph as included on the taxpayer’s return of
12 tax if such TIN is provided pursuant to such
13 subsection.
14 ‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF
15 CREDIT.—
16 ‘‘(1) REDUCTION OF REFUNDABLE CREDIT.—
17 The amount of the credit which would (but for this
18 paragraph) be allowable under subsection (a) shall
19 be reduced (but not below zero) by the aggregate re-
20 funds and credits made or allowed to the taxpayer
21 (or any dependent of the taxpayer) under subsection
22 (g). Any failure to so reduce the credit shall be
23 treated as arising out of a mathematical or clerical
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24 error and assessed according to section 6213(b)(1).
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1 ‘‘(2) JOINT RETURNS.—In the case of a refund
2 or credit made or allowed under subsection (g) with
3 respect to a joint return, half of such refund or cred-
4 it shall be treated as having been made or allowed
5 to each individual filing such return.
6 ‘‘(g) ADVANCE REFUNDS AND CREDITS.—
7 ‘‘(1) IN GENERAL.—Subject to paragraph (5),
8 each individual who was an eligible individual for
9 such individual’s first taxable year beginning in
10 2019 shall be treated as having made a payment
11 against the tax imposed by chapter 1 for such tax-
12 able year in an amount equal to the advance refund
13 amount for such taxable year.
14 ‘‘(2) ADVANCE REFUND AMOUNT.—For pur-
15 poses of paragraph (1), the advance refund amount
16 is the amount that would have been allowed as a
17 credit under this section for such taxable year if this
18 section (other than subsection (f) and this sub-
19 section) had applied to such taxable year.
20 ‘‘(3) TIMING AND MANNER OF PAYMENTS.—
21 ‘‘(A) TIMING.—The Secretary shall, sub-
22 ject to the provisions of this title, refund or
23 credit any overpayment attributable to this sec-
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24 tion as rapidly as possible. No refund or credit
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1 shall be made or allowed under this subsection
2 after December 31, 2020.
3 ‘‘(B) DELIVERY OF PAYMENTS.—Notwith-
4 standing any other provision of law, the Sec-
5 retary may certify and disburse refunds payable
6 under this subsection electronically to any ac-
7 count to which the payee authorized, on or after
8 January 1, 2018, the delivery of a refund of
9 taxes under this title or of a Federal payment
10 (as defined in section 3332 of title 31, United
11 States Code).
12 ‘‘(C) WAIVER OF CERTAIN RULES.—Not-
13 withstanding section 3325 of title 31, United
14 States Code, or any other provision of law, with
15 respect to any payment of a refund under this
16 subsection, a disbursing official in the executive
17 branch of the United States Government may
18 modify payment information received from an
19 officer or employee described in section
20 3325(a)(1)(B) of such title for the purpose of
21 facilitating the accurate and efficient delivery of
22 such payment. Except in cases of fraud or reck-
23 less neglect, no liability under sections 3325,
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24 3527, 3528, or 3529 of title 31, United States
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1 Code, shall be imposed with respect to pay-
2 ments made under this subparagraph.
3 ‘‘(4) NO INTEREST.—No interest shall be al-
4 lowed on any overpayment attributable to this sec-
5 tion.
6 ‘‘(5) APPLICATION TO INDIVIDUALS WHO DO
7 NOT FILE A RETURN OF TAX FOR 2019.—
8 ‘‘(A) IN GENERAL.—In the case of an indi-
9 vidual who, at the time of any determination
10 made pursuant to paragraph (3), has not filed
11 a tax return for the year described in para-
12 graph (1), the Secretary shall—
13 ‘‘(i) apply paragraph (1) by sub-
14 stituting ‘2018’ for ‘2019’, and
15 ‘‘(ii) in the case of a specified indi-
16 vidual who has not filed a tax return for
17 such individual’s first taxable year begin-
18 ning in 2018, determine the advance re-
19 fund amount with respect to such indi-
20 vidual without regard to subsections (d)
21 and on the basis of information with re-
22 spect to such individual which is provided
23 by—
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24 ‘‘(I) in the case of a specified so-
25 cial security beneficiary or a specified
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1 supplemental security income recipi-
2 ent, the Commissioner of Social Secu-
3 rity,
4 ‘‘(II) in the case of a specified
5 railroad retirement beneficiary, the
6 Railroad Retirement Board, and
7 ‘‘(III) in the case of a specified
8 veterans beneficiary, the Secretary of
9 Veterans Affairs (in coordination
10 with, and with the assistance of, the
11 Commissioner of Social Security if ap-
12 propriate).
13 ‘‘(B) SPECIFIED INDIVIDUAL.—For pur-
14 poses of this paragraph, the term ‘specified in-
15 dividual’ means any individual who is—
16 ‘‘(i) a specified social security bene-
17 ficiary,
18 ‘‘(ii) a specified supplemental security
19 income recipient,
20 ‘‘(iii) a specified railroad retirement
21 beneficiary, or
22 ‘‘(iv) a specified veterans beneficiary.
23 ‘‘(C) SPECIFIED SOCIAL SECURITY BENE-
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24 FICIARY.—For purposes of this paragraph—
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1 ‘‘(i) IN GENERAL.—The term ‘speci-
2 fied social security beneficiary’ means any
3 individual who, for the last month that
4 ends prior to the date of enactment of this
5 section, is entitled to any monthly insur-
6 ance benefit payable under title II of the
7 Social Security Act (42 U.S.C. 401 et
8 seq.), including payments made pursuant
9 to sections 202(d), 223(g), and 223(i)(7)
10 of such Act.
11 ‘‘(ii) EXCEPTION.—Such term shall
12 not include any individual if such benefit is
13 not payable for such month by reason of
14 section 202(x) of the Social Security Act
15 (42 U.S.C. 402(x)) or section 1129A of
16 such Act (42 U.S.C. 1320a–8a).
17 ‘‘(D) SPECIFIED SUPPLEMENTAL SECU-
18 RITY INCOME RECIPIENT.—For purposes of this
19 paragraph—
20 ‘‘(i) IN GENERAL.—The term ‘speci-
21 fied supplemental security income recipi-
22 ent’ means any individual who, for the last
23 month that ends prior to the date of enact-
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24 ment of this section, is eligible for a
25 monthly benefit payable under title XVI of
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1 the Social Security Act (42 U.S.C. 1381 et
2 seq.) (other than a benefit to an individual
3 described in section 1611(e)(1)(B) of such
4 Act (42 U.S.C. 1382(e)(1)(B)), includ-
5 ing—
6 ‘‘(I) payments made pursuant to
7 section 1614(a)(3)(C) of such Act (42
8 U.S.C. 1382c(a)(3)(C)),
9 ‘‘(II) payments made pursuant to
10 section 1619(a) (42 U.S.C. 1382h) or
11 subsections (a)(4), (a)(7), or (p)(7) of
12 section 1631 (42 U.S.C. 1383) of
13 such Act, and
14 ‘‘(III) State supplementary pay-
15 ments of the type referred to in sec-
16 tion 1616(a) of such Act (42 U.S.C.
17 1382e(a)) (or payments of the type
18 described in section 212(a) of Public
19 Law 93–66) which are paid by the
20 Commissioner under an agreement re-
21 ferred to in such section 1616(a) (or
22 section 212(a) of Public Law 93–66).
23 ‘‘(ii) EXCEPTION.—Such term shall
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24 not include any individual if such monthly
25 benefit is not payable for such month by
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1 reason of subsection (e)(1)(A) or (e)(4) of
2 section 1611 (42 U.S.C. 1382) or section
3 1129A of such Act (42 U.S.C. 1320a–8a).
4 ‘‘(E) SPECIFIED RAILROAD RETIREMENT
5 BENEFICIARY.—For purposes of this para-
6 graph, the term ‘specified railroad retirement
7 beneficiary’ means any individual who, for the
8 last month that ends prior to the date of enact-
9 ment of this section, is entitled to a monthly
10 annuity or pension payment payable (without
11 regard to section 5(a)(ii) of the Railroad Retire-
12 ment Act of 1974 (45 U.S.C. 231d(a)(ii)))
13 under—
14 ‘‘(i) section 2(a)(1) of such Act (45
15 U.S.C. 231a(a)(1)),
16 ‘‘(ii) section 2(c) of such Act (45
17 U.S.C. 231a(c)),
18 ‘‘(iii) section 2(d)(1) of such Act (45
19 U.S.C. 231a(d)(1)), or
20 ‘‘(iv) section 7(b)(2) of such Act (45
21 U.S.C. 231f(b)(2)) with respect to any of
22 the benefit payments described in subpara-
23 graph (C)(i).
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24 ‘‘(F) SPECIFIED VETERANS BENE-
25 FICIARY.—For purposes of this paragraph—
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1 ‘‘(i) IN GENERAL.—The term ‘speci-
2 fied veterans beneficiary’ means any indi-
3 vidual who, for the last month that ends
4 prior to the date of enactment of this sec-
5 tion, is entitled to a compensation or pen-
6 sion payment payable under—
7 ‘‘(I) section 1110, 1117, 1121,
8 1131, 1141, or 1151 of title 38,
9 United States Code,
10 ‘‘(II) section 1310, 1312, 1313,
11 1315, 1316, or 1318 of title 38,
12 United States Code,
13 ‘‘(III) section 1513, 1521, 1533,
14 1536, 1537, 1541, 1542, or 1562 of
15 title 38, United States Code, or
16 ‘‘(IV) section 1805, 1815, or
17 1821 of title 38, United States Code,
18 to a veteran, surviving spouse, child, or
19 parent as described in paragraph (2), (3),
20 (4)(A)(ii), or (5) of section 101, title 38,
21 United States Code.
22 ‘‘(ii) EXCEPTION.—Such term shall
23 not include any individual if such com-
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24 pensation or pension payment is not pay-
25 able, or was reduced, for such month by
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1 reason of section 1505, 5313, or 5313B of
2 title 38, United States Code.
3 ‘‘(G) SUBSEQUENT DETERMINATIONS AND
4 REDETERMINATIONS NOT TAKEN INTO AC-
5 COUNT.—For purposes of this section, any indi-
6 vidual’s status as a specified social security ben-
7 eficiary, a specified supplemental security in-
8 come recipient, a specified railroad retirement
9 beneficiary, or a specified veterans beneficiary
10 shall be unaffected by any determination or re-
11 determination of any entitlement to, or eligi-
12 bility for, any benefit, payment, or compensa-
13 tion, if such determination or redetermination
14 occurs after the last month that ends prior to
15 the date of enactment of this section.
16 ‘‘(H) PAYMENT TO REPRESENTATIVE PAY-
17 EES AND FIDUCIARIES.—
18 ‘‘(i) IN GENERAL.—If the benefit,
19 payment, or compensation referred to in
20 subparagraph (C)(i), (D)(i), (E), or (F)(i)
21 with respect to any specified individual is
22 paid to a representative payee or fiduciary,
23 payment by the Secretary under paragraph
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24 (3) with respect to such specified indi-
25 vidual shall be made to such individual’s
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1 representative payee or fiduciary and the
2 entire payment shall be used only for the
3 benefit of the individual who is entitled to
4 the payment.
5 ‘‘(ii) APPLICATION OF ENFORCEMENT
6 PROVISIONS.—
7 ‘‘(I) In the case of a payment de-
8 scribed in clause (i) which is made
9 with respect to a specified social secu-
10 rity beneficiary or a specified supple-
11 mental security income recipient, sec-
12 tion 1129(a)(3) of the Social Security
13 Act (42 U.S.C. 1320a–8(a)(3)) shall
14 apply to such payment in the same
15 manner as such section applies to a
16 payment under title II or XVI of such
17 Act.
18 ‘‘(II) In the case of a payment
19 described in clause (i) which is made
20 with respect to a specified railroad re-
21 tirement beneficiary, section 13 of the
22 Railroad Retirement Act (45 U.S.C.
23 231l) shall apply to such payment in
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24 the same manner as such section ap-
25 plies to a payment under such Act.
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1 ‘‘(III) In the case of a payment
2 described in clause (i) which is made
3 with respect to a specified veterans
4 beneficiary, sections 5502, 6106, and
5 6108 of title 38, United States Code,
6 shall apply to such payment in the
7 same manner as such sections apply
8 to a payment under such title.
9 ‘‘(6) NOTICE TO TAXPAYER.—Not later than 15
10 days after the date on which the Secretary distrib-
11 uted any payment to an eligible taxpayer pursuant
12 to this subsection, notice shall be sent by mail to
13 such taxpayer’s last known address. Such notice
14 shall indicate the method by which such payment
15 was made, the amount of such payment, and a
16 phone number for the appropriate point of contact
17 at the Internal Revenue Service to report any error
18 with respect to such payment.
19 ‘‘(h) REGULATIONS.—The Secretary shall prescribe
20 such regulations or other guidance as may be necessary
21 or appropriate to carry out the purposes of this section,
22 including—
23 ‘‘(1) regulations or other guidance providing
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24 taxpayers the opportunity to provide the Secretary
25 information sufficient to allow the Secretary to make
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1 payments to such taxpayers under subsection (g)
2 (including the determination of the amount of such
3 payment) if such information is not otherwise avail-
4 able to the Secretary, and
5 ‘‘(2) regulations or other guidance providing for
6 the proper treatment of joint returns and taxpayers
7 with dependents to ensure that an individual is not
8 taken into account more than once in determining
9 the amount of any credit under subsection (a) and
10 any credit or refund under subsection (g).
11 ‘‘(i) OUTREACH.—The Secretary shall carry out a ro-
12 bust and comprehensive outreach program to ensure that
13 all taxpayers described in subsection (h)(1) learn of their
14 eligibility for the advance refunds and credits under sub-
15 section (g); are advised of the opportunity to receive such
16 advance refunds and credits as provided under subsection
17 (h)(1); and are provided assistance in applying for such
18 advance refunds and credits. In conducting such outreach
19 program, the Secretary shall coordinate with other govern-
20 ment, State, and local agencies; federal partners; and com-
21 munity-based nonprofit organizations that regularly inter-
22 face with such taxpayers.’’.
23 (b) TREATMENT OF CERTAIN POSSESSIONS.—
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24 (1) PAYMENTS TO POSSESSIONS WITH MIRROR
25 CODE TAX SYSTEMS.—The Secretary of the Treas-
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1 ury shall pay to each possession of the United States
2 which has a mirror code tax system amounts equal
3 to the loss (if any) to that possession by reason of
4 the amendments made by this section. Such
5 amounts shall be determined by the Secretary of the
6 Treasury based on information provided by the gov-
7 ernment of the respective possession.
8 (2) PAYMENTS TO OTHER POSSESSIONS.—The
9 Secretary of the Treasury shall pay to each posses-
10 sion of the United States which does not have a mir-
11 ror code tax system amounts estimated by the Sec-
12 retary of the Treasury as being equal to the aggre-
13 gate benefits (if any) that would have been provided
14 to residents of such possession by reason of the
15 amendments made by this section if a mirror code
16 tax system had been in effect in such possession.
17 The preceding sentence shall not apply unless the re-
18 spective possession has a plan, which has been ap-
19 proved by the Secretary of the Treasury, under
20 which such possession will promptly distribute such
21 payments to its residents.
22 (3) COORDINATION WITH CREDIT ALLOWED
23 AGAINST UNITED STATES INCOME TAXES.—No cred-
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24 it shall be allowed against United States income
25 taxes under section 6428A of the Internal Revenue
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1 Code of 1986 (as added by this section), nor shall
2 any credit or refund be made or allowed under sub-
3 section (g) of such section, to any person—
4 (A) to whom a credit is allowed against
5 taxes imposed by the possession by reason of
6 the amendments made by this section, or
7 (B) who is eligible for a payment under a
8 plan described in paragraph (2).
9 (4) MIRROR CODE TAX SYSTEM.—For purposes
10 of this subsection, the term ‘‘mirror code tax sys-
11 tem’’ means, with respect to any possession of the
12 United States, the income tax system of such posses-
13 sion if the income tax liability of the residents of
14 such possession under such system is determined by
15 reference to the income tax laws of the United
16 States as if such possession were the United States.
17 (c) ADMINISTRATIVE PROVISIONS.—
18 (1) DEFINITION OF DEFICIENCY.—Section
19 6211(b)(4)(A) of the Internal Revenue Code of 1986
20 is amended by striking ‘‘and 6428’’ and inserting
21 ‘‘6428, and 6428A’’.
22 (2) MATHEMATICAL OR CLERICAL ERROR AU-
23 THORITY.—Section 6213(g)(2) of such Code is
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24 amended—
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1 (A) by inserting ‘‘or section 6428A (relat-
2 ing to additional recovery rebates to individ-
3 uals)’’ before the comma at the end of subpara-
4 graph (H), and
5 (B) by striking ‘‘or 6428’’ in subparagraph
6 (L) and inserting ‘‘6428, or 6428A’’.
7 (3) EXCEPTION FROM REDUCTION OR OFF-
8 SET.—Any credit or refund allowed or made to any
9 individual by reason of section 6428A of the Internal
10 Revenue Code of 1986 (as added by this section) or
11 by reason of subsection (b) of this section shall not
12 be—
13 (A) subject to reduction or offset pursuant
14 to section 3716 or 3720A of title 31, United
15 States Code,
16 (B) subject to reduction or offset pursuant
17 to subsection (c), (d), (e), or (f) of section 6402
18 of the Internal Revenue Code of 1986, or
19 (C) reduced or offset by other assessed
20 Federal taxes that would otherwise be subject
21 to levy or collection.
22 (4) ASSIGNMENT OF BENEFITS.—
23 (A) IN GENERAL.—Any applicable pay-
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24 ment shall not be subject to transfer, assign-
25 ment, execution, levy, attachment, garnishment,
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1 or other legal process, or the operation of any
2 bankruptcy or insolvency law, to the same ex-
3 tent as payments described in section 207 of
4 the Social Security Act (42 U.S.C. 407) without
5 regard to subsection (b) thereof.
6 (B) ENCODING OF PAYMENTS.—As soon as
7 practicable after the date of the enactment of
8 the paragraph, the Secretary of the Treasury
9 shall encode applicable payments that are paid
10 electronically to any account—
11 (i) with a unique identifier that is rea-
12 sonably sufficient to allow a financial insti-
13 tution to identify the payment as a pay-
14 ment protected under subparagraph (A),
15 and
16 (ii) pursuant to the same specifica-
17 tions as required for a benefit payment to
18 which part 212 of title 31, Code of Federal
19 regulations applies.
20 (C) GARNISHMENT.—
21 (i) ENCODED PAYMENTS.—Upon re-
22 ceipt of a garnishment order that applies
23 to an account that has received an applica-
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24 ble payment that is encoded as provided in
25 subparagraph (B), a financial institution
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1 shall follow the requirements and proce-
2 dures set forth in part 212 of title 31,
3 Code of Federal Regulations. This para-
4 graph shall not alter the status of pay-
5 ments as tax refunds or other nonbenefit
6 payments for purpose of any reclamation
7 rights of the Department of Treasury or
8 the Internal Revenue Serves as per part
9 210 of title 31 of the Code of Federal Reg-
10 ulations.
11 (ii) OTHER PAYMENTS.—If a financial
12 institution receives a garnishment order
13 (other than an order that has been served
14 by the United States) that applies to an
15 account into which an applicable payment
16 that has not been encoded as provided in
17 subparagraph (B) has been deposited on
18 any date in the prior 60 days (including
19 any date before the date of the enactment
20 of this paragraph), the financial institu-
21 tion, upon the request of the account hold-
22 er or for purposes of complying in good
23 faith with a State order, State law, court
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24 order, or interpretation by a State Attor-
25 ney General relating to garnishment order,
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1 may, but is not required to, treat the
2 amount of the payment as exempt under
3 law from garnishment without requiring
4 the account holder to assert any right of
5 garnishment exemption or requiring the
6 consent of the judgment creditor.
7 (iii) LIABILITY.—A financial institu-
8 tion that complies in good faith with clause
9 (i) or that acts in good faith in reliance on
10 clause (ii) shall not be liable under any
11 Federal or State law, regulation, or court
12 or other order to a creditor that initiates
13 an order for any protected amounts, to an
14 account holder for any frozen amounts or
15 garnishment order applied.
16 (D) DEFINITIONS.—For purposes of this
17 paragraph—
18 (i) ACCOUNT HOLDER.—The term
19 ‘‘account holder’’ means a natural person
20 against whom a garnishment order is
21 issued and whose name appears in a finan-
22 cial institution’s records.
23 (ii) APPLICABLE PAYMENT.—The
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24 term ‘‘applicable payment’’ means any pay-
25 ment of credit or refund by reason of sec-
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1 tion 6428 of such Code (as so added) or by
2 reason of subsection (c) of this section.
3 (iii) GARNISHMENT.—The term ‘‘gar-
4 nishment’’ means execution, levy, attach-
5 ment, garnishment, or other legal process.
6 (iv) GARNISHMENT ORDER.—The
7 term ‘‘garnishment order’’ means a writ,
8 order, notice, summons, judgment, levy, or
9 similar written instruction issued by a
10 court, a State or State agency, a munici-
11 pality or municipal corporation, or a State
12 child support enforcement agency, includ-
13 ing a lien arising by operation of law for
14 overdue child support or an order to freeze
15 the assets in an account, to effect a gar-
16 nishment against a debtor.
17 (5) TREATMENT OF CREDIT AND ADVANCE PAY-
18 MENTS.—For purposes of section 1324 of title 31,
19 United States Code, any credit under section
20 6428A(a) of the Internal Revenue Code of 1986, any
21 credit or refund under section 6428A(g) of such
22 Code, and any payment under subsection (b) of this
23 section, shall be treated in the same manner as a re-
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24 fund due from a credit provision referred to in sub-
25 section (b)(2) of such section 1324.
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1 (6) AGENCY INFORMATION SHARING AND AS-
2 SISTANCE.—The Commissioner of Social Security,
3 the Railroad Retirement Board, and the Secretary of
4 Veterans Affairs shall each provide the Secretary of
5 the Treasury (or the Secretary’s delegate) such in-
6 formation and assistance as the Secretary of the
7 Treasury (or the Secretary’s delegate) may require
8 for purposes of making payments under section
9 6428A(g) of the Internal Revenue Code of 1986 to
10 individuals described in paragraph (5)(A)(ii) thereof.
11 (7) CLERICAL AMENDMENT.—The table of sec-
12 tions for subchapter B of chapter 65 of the Internal
13 Revenue Code of 1986 is amended by inserting after
14 the item relating to section 6428 the following new
15 item:
‘‘Sec. 6428A. Additional recovery rebates to individuals.’’.
16 (d) APPROPRIATIONS TO CARRY OUT THIS SEC-
17 TION.—
18 (1) IN GENERAL.—Immediately upon the enact-
19 ment of this Act, the following sums are appro-
20 priated, out of any money in the Treasury not other-
21 wise appropriated, for the fiscal year ending Sep-
22 tember 30, 2020—
23 (A) SOCIAL SECURITY ADMINISTRATION.—
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24 For an additional amount for ‘‘Social Security
25 Administration—Limitation on Administrative
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1 Expenses’’, $40,500,000, to remain available
2 until September 30, 2021: Provided, that
3 $2,500,000, to remain available until Sep-
4 tember 30, 2024, shall be transferred to ‘‘Social
5 Security Administration—Office of Inspector
6 General’’ for necessary expenses in carrying out
7 the provisions of the Inspector General Act of
8 1978.
9 (B) RAILROAD RETIREMENT BOARD.—For
10 an additional amount for ‘‘Railroad Retirement
11 Board—Limitation on Administration’’, $8,300,
12 to remain available until September 30, 2021.
13 (2) REPORTS.—Beginning 90 days after enact-
14 ment of this Act, the Secretary of the Treasury shall
15 submit a quarterly report to the Committees on Ap-
16 propriations of the House of Representatives and the
17 Senate detailing the actual expenditure of Internal
18 Revenue Service funds in this Act, and the expected
19 expenditure of such funds in the subsequent quarter.
20 (e) CERTAIN REQUIREMENTS RELATED TO RECOV-
21 ERY REBATES AND ADDITIONAL RECOVERY REBATES.—
22 (1) SIGNATURES ON CHECKS AND NOTICES,
23 ETC., BY THE DEPARTMENT OF THE TREASURY.—
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24 Any check issued to an individual by the Depart-
25 ment of the Treasury pursuant to section 6428 or
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1 6428A of the Internal Revenue Code of 1986, and
2 any notice issued pursuant to section 6428(f)(6) or
3 section 6428A(g)(6) of such Code, may not be
4 signed by or otherwise bear the name, signature,
5 image or likeness of the President, the Vice Presi-
6 dent or any elected official or cabinet level officer of
7 the United States, or any individual who, with re-
8 spect to any of the aforementioned individuals, bears
9 any relationship described in subparagraphs (A)
10 through (G) of section 152(d)(2) of the Internal
11 Revenue Code of 1986.
12 (2) EFFECTIVE DATE.—Paragraph (1) shall
13 apply to checks and notices issued after the date of
14 the enactment of this Act.
15 (f) REPORTS TO CONGRESS.—Each week beginning
16 after the date of the enactment of this Act and beginning
17 before December 31, 2020, on Friday of such week, not
18 later than 3 p.m. Eastern Time, the Secretary of the
19 Treasury shall provide a written report to the Committee
20 on Ways and Means of the House of Representatives and
21 the Committee on Finance of the Senate. Such report shall
22 include the following information with respect to payments
23 made pursuant to each of sections 6428 and 6428A of
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24 the Internal Revenue Code of 1986:
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1 (1) The number of scheduled payments sent to
2 the Bureau of Fiscal Service for payment by direct
3 deposit or paper check for the following week (stated
4 separately for direct deposit and paper check).
5 (2) The total dollar amount of the scheduled
6 payments described in paragraph (1).
7 (3) The number of direct deposit payments re-
8 turned to the Department of the Treasury and the
9 total dollar value of such payments, for the week
10 ending on the day prior to the day on which the re-
11 port is provided.
12 (4) The total number of letters related to pay-
13 ments under section 6428 or 6428A of such Code
14 mailed to taxpayers during the week ending on the
15 day prior to the day on which the report is provided.
16 Subtitle C—Earned Income Tax
17 Credit
18 SEC. 20121. STRENGTHENING THE EARNED INCOME TAX
19 CREDIT FOR INDIVIDUALS WITH NO QUALI-
20 FYING CHILDREN.
21 (a) SPECIAL RULES FOR 2020.—Section 32 of the
22 Internal Revenue Code of 1986 is amended by adding at
23 the end the following new subsection:
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24 ‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT
25 QUALIFYING CHILDREN.—In the case of any taxable year
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1 beginning after December 31, 2019, and before January
2 1, 2021—
3 ‘‘(1) DECREASE IN MINIMUM AGE FOR CRED-
4 IT.—
5 ‘‘(A) IN GENERAL.—Subsection
6 (c)(1)(A)(ii)(II) shall be applied by substituting
7 ‘the applicable minimum age’ for ‘age 25’.
8 ‘‘(B) APPLICABLE MINIMUM AGE.—For
9 purposes of this paragraph, the term ‘applicable
10 minimum age’ means—
11 ‘‘(i) except as otherwise provided in
12 this subparagraph, age 19,
13 ‘‘(ii) in the case of a full-time student
14 (other than a qualified former foster youth
15 or a qualified homeless youth), age 25, and
16 ‘‘(iii) in the case of a qualified former
17 foster youth or a qualified homeless youth,
18 age 18.
19 ‘‘(C) FULL-TIME STUDENT.—For purposes
20 of this paragraph, the term ‘full-time student’
21 means, with respect to any taxable year, an in-
22 dividual who is an eligible student (as defined
23 in section 25A(b)(3)) during at least 5 calendar
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24 months during the taxable year.
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1 ‘‘(D) QUALIFIED FORMER FOSTER
2 YOUTH.—For purposes of this paragraph, the
3 term ‘qualified former foster youth’ means an
4 individual who—
5 ‘‘(i) on or after the date that such in-
6 dividual attained age 14, was in foster care
7 provided under the supervision or adminis-
8 tration of a State or tribal agency admin-
9 istering (or eligible to administer) a plan
10 under part B or part E of the Social Secu-
11 rity Act (without regard to whether Fed-
12 eral assistance was provided with respect
13 to such child under such part E), and
14 ‘‘(ii) provides (in such manner as the
15 Secretary may provide) consent for State
16 and tribal agencies which administer a
17 plan under part B or part E of the Social
18 Security Act to disclose to the Secretary
19 information related to the status of such
20 individual as a qualified former foster
21 youth.
22 ‘‘(E) QUALIFIED HOMELESS YOUTH.—For
23 purposes of this paragraph, the term ‘qualified
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24 homeless youth’ means, with respect to any tax-
25 able year, an individual who—
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1 ‘‘(i) is certified by a local educational
2 agency or a financial aid administrator
3 during such taxable year as being either an
4 unaccompanied youth who is a homeless
5 child or youth, or as unaccompanied, at
6 risk of homelessness, and self-supporting.
7 Terms used in the preceding sentence
8 which are also used in section 480(d)(1) of
9 the Higher Education Act of 1965 shall
10 have the same meaning as when used in
11 such section, and
12 ‘‘(ii) provides (in such manner as the
13 Secretary may provide) consent for local
14 educational agencies and financial aid ad-
15 ministrators to disclose to the Secretary in-
16 formation related to the status of such in-
17 dividual as a qualified homeless youth.
18 ‘‘(2) INCREASE IN MAXIMUM AGE FOR CRED-
19 IT.—Subsection (c)(1)(A)(ii)(II) shall be applied by
20 substituting ‘age 66’ for ‘age 65’.
21 ‘‘(3) INCREASE IN CREDIT AND PHASEOUT PER-
22 CENTAGES.—The table contained in subsection
23 (b)(1) shall be applied by substituting ‘15.3’ for
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24 ‘7.65’ each place it appears therein.
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1 ‘‘(4) INCREASE IN EARNED INCOME AND
2 PHASEOUT AMOUNTS.—
3 ‘‘(A) IN GENERAL.—The table contained in
4 subsection (b)(2)(A) shall be applied—
5 ‘‘(i) by substituting ‘$9,720’ for
6 ‘$4,220’, and
7 ‘‘(ii) by substituting ‘$11,490’ for
8 ‘$5,280’.
9 ‘‘(B) COORDINATION WITH INFLATION AD-
10 JUSTMENT.—Subsection (j) shall not apply to
11 any dollar amount specified in this paragraph.’’.
12 (b) INFORMATION RETURN MATCHING.—As soon as
13 practicable, the Secretary of the Treasury (or the Sec-
14 retary’s delegate) shall develop and implement procedures
15 to use information returns under section 6050S (relating
16 to returns relating to higher education tuition and related
17 expenses) to check the status of individuals as full-time
18 students for purposes of section 32(n)(1)(B)(ii) of the In-
19 ternal Revenue Code of 1986 (as added by this section).
20 (c) EFFECTIVE DATE.—The amendment made by
21 this section shall apply to taxable years beginning after
22 December 31, 2019.
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1 SEC. 20122. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED
2 INCOME CREDIT IN CASE OF QUALIFYING
3 CHILDREN WHO FAIL TO MEET CERTAIN
4 IDENTIFICATION REQUIREMENTS.
5 (a) IN GENERAL.—Section 32(c)(1) of the Internal
6 Revenue Code of 1986 is amended by striking subpara-
7 graph (F).
8 (b) EFFECTIVE DATE.—The amendment made by
9 this section shall apply to taxable years beginning after
10 the date of the enactment of this Act.
11 SEC. 20123. CREDIT ALLOWED IN CASE OF CERTAIN SEPA-
12 RATED SPOUSES.
13 (a) IN GENERAL.—Section 32(d) of the Internal Rev-
14 enue Code of 1986 is amended—
15 (1) by striking ‘‘MARRIED INDIVIDUALS.—In
16 the case of’’ and inserting the following: ‘‘MARRIED
17 INDIVIDUALS.—
18 ‘‘(1) IN GENERAL.—In the case of’’, and
19 (2) by adding at the end the following new
20 paragraph:
21 ‘‘(2) DETERMINATION OF MARITAL STATUS.—
22 For purposes of this section—
23 ‘‘(A) IN GENERAL.—Except as provided in
24 subparagraph (B), marital status shall be deter-
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25 mined under section 7703(a).
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1 ‘‘(B) SPECIAL RULE FOR SEPARATED
2 SPOUSE.—An individual shall not be treated as
3 married if such individual—
4 ‘‘(i) is married (as determined under
5 section 7703(a)) and does not file a joint
6 return for the taxable year,
7 ‘‘(ii) lives with a qualifying child of
8 the individual for more than one-half of
9 such taxable year, and
10 ‘‘(iii)(I) during the last 6 months of
11 such taxable year, does not have the same
12 principal place of abode as the individual’s
13 spouse, or
14 ‘‘(II) has a decree, instrument, or
15 agreement (other than a decree of divorce)
16 described in section 121(d)(3)(C) with re-
17 spect to the individual’s spouse and is not
18 a member of the same household with the
19 individual’s spouse by the end of the tax-
20 able year.’’.
21 (b) CONFORMING AMENDMENTS.—
22 (1) Section 32(c)(1)(A) of such Code is amend-
23 ed by striking the last sentence.
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1 (2) Section 32(c)(1)(E)(ii) of such Code is
2 amended by striking ‘‘(within the meaning of section
3 7703)’’.
4 (3) Section 32(d)(1) of such Code, as amended
5 by subsection (a), is amended by striking ‘‘(within
6 the meaning of section 7703)’’.
7 (c) EFFECTIVE DATE.—The amendments made by
8 this section shall apply to taxable years beginning after
9 the date of the enactment of this Act.
10 SEC. 20124. ELIMINATION OF DISQUALIFIED INVESTMENT
11 INCOME TEST.
12 (a) IN GENERAL.—Section 32 of the Internal Rev-
13 enue Code of 1986 is amended by striking subsection (i).
14 (b) CONFORMING AMENDMENTS.—
15 (1) Section 32(j)(1) of such Code is amended
16 by striking ‘‘subsections (b)(2) and (i)(1)’’ and in-
17 serting ‘‘subsection (b)(2)’’.
18 (2) Section 32(j)(1)(B)(i) of such Code is
19 amended by striking ‘‘subsections (b)(2)(A) and
20 (i)(1)’’ and inserting ‘‘subsection (b)(2)(A)’’.
21 (3) Section 32(j)(2) of such Code is amended—
22 (A) by striking subparagraph (B), and
23 (B) by striking ‘‘ROUNDING.—’’ and all
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24 that follows through ‘‘If any dollar amount’’
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1 and inserting the following: ‘‘ROUNDING.—If
2 any dollar amount’’.
3 (c) EFFECTIVE DATE.—The amendments made by
4 this section shall apply to taxable years beginning after
5 the date of the enactment of this Act.
6 SEC. 20125. APPLICATION OF EARNED INCOME TAX CREDIT
7 IN POSSESSIONS OF THE UNITED STATES.
8 (a) IN GENERAL.—Chapter 77 of the Internal Rev-
9 enue Code of 1986 is amended by adding at the end the
10 following new section:
11 ‘‘SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT
12 TO POSSESSIONS OF THE UNITED STATES.
13 ‘‘(a) PUERTO RICO.—
14 ‘‘(1) IN GENERAL.—With respect to calendar
15 year 2021 and each calendar year thereafter, the
16 Secretary shall, except as otherwise provided in this
17 subsection, make payments to Puerto Rico equal
18 to—
19 ‘‘(A) the specified matching amount for
20 such calendar year, plus
21 ‘‘(B) in the case of calendar years 2021
22 through 2025, the lesser of—
23 ‘‘(i) the expenditures made by Puerto
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24 Rico during such calendar year for edu-
25 cation efforts with respect to individual
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1 taxpayers and tax return preparers relat-
2 ing to the earned income tax credit, or
3 ‘‘(ii) $1,000,000.
4 ‘‘(2) REQUIREMENT TO REFORM EARNED IN-
5 COME TAX CREDIT.—The Secretary shall not make
6 any payments under paragraph (1) with respect to
7 any calendar year unless Puerto Rico has in effect
8 an earned income tax credit for taxable years begin-
9 ning in or with such calendar year which (relative to
10 the earned income tax credit which was in effect for
11 taxable years beginning in or with calendar year
12 2019) increases the percentage of earned income
13 which is allowed as a credit for each group of indi-
14 viduals with respect to which such percentage is sep-
15 arately stated or determined in a manner designed
16 to substantially increase workforce participation.
17 ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
18 poses of this subsection—
19 ‘‘(A) IN GENERAL.—The term ‘specified
20 matching amount’ means, with respect to any
21 calendar year, the lesser of—
22 ‘‘(i) the excess (if any) of—
23 ‘‘(I) the cost to Puerto Rico of
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24 the earned income tax credit for tax-
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1 able years beginning in or with such
2 calendar year, over
3 ‘‘(II) the base amount for such
4 calendar year, or
5 ‘‘(ii) the product of 3, multiplied by
6 the base amount for such calendar year.
7 ‘‘(B) BASE AMOUNT.—
8 ‘‘(i) BASE AMOUNT FOR 2020.—In the
9 case of calendar year 2020, the term ‘base
10 amount’ means the greater of—
11 ‘‘(I) the cost to Puerto Rico of
12 the earned income tax credit for tax-
13 able years beginning in or with cal-
14 endar year 2019 (rounded to the
15 nearest multiple of $1,000,000), or
16 ‘‘(II) $200,000,000.
17 ‘‘(ii) INFLATION ADJUSTMENT.—In
18 the case of any calendar year after 2021,
19 the term ‘base amount’ means the dollar
20 amount determined under clause (i) in-
21 creased by an amount equal to—
22 ‘‘(I) such dollar amount, multi-
23 plied by—
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24 ‘‘(II) the cost-of-living adjust-
25 ment determined under section 1(f)(3)
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1 for such calendar year, determined by
2 substituting ‘calendar year 2020’ for
3 ‘calendar year 2016’ in subparagraph
4 (A)(ii) thereof.
5 Any amount determined under this clause
6 shall be rounded to the nearest multiple of
7 $1,000,000.
8 ‘‘(4) RULES RELATED TO PAYMENTS AND RE-
9 PORTS.—
10 ‘‘(A) TIMING OF PAYMENTS.—The Sec-
11 retary shall make payments under paragraph
12 (1) for any calendar year—
13 ‘‘(i) after receipt of the report de-
14 scribed in subparagraph (B) for such cal-
15 endar year, and
16 ‘‘(ii) except as provided in clause (i),
17 within a reasonable period of time before
18 the due date for individual income tax re-
19 turns (as determined under the laws of
20 Puerto Rico) for taxable years which began
21 on the first day of such calendar year.
22 ‘‘(B) ANNUAL REPORTS.—With respect to
23 calendar year 2021 and each calendar year
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24 thereafter, Puerto Rico shall provide to the Sec-
25 retary a report which shall include—
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1 ‘‘(i) an estimate of the costs described
2 in paragraphs (1)(B)(i) and (3)(A)(i)(I)
3 with respect to such calendar year, and
4 ‘‘(ii) a statement of such costs with
5 respect to the preceding calendar year.
6 ‘‘(C) ADJUSTMENTS.—
7 ‘‘(i) IN GENERAL.—In the event that
8 any estimate of an amount is more or less
9 than the actual amount as later deter-
10 mined and any payment under paragraph
11 (1) was determined on the basis of such
12 estimate, proper payment shall be made
13 by, or to, the Secretary (as the case may
14 be) as soon as practicable after the deter-
15 mination that such estimate was inac-
16 curate. Proper adjustment shall be made in
17 the amount of any subsequent payments
18 made under paragraph (1) to the extent
19 that proper payment is not made under the
20 preceding sentence before such subsequent
21 payments.
22 ‘‘(ii) ADDITIONAL REPORTS.—The
23 Secretary may require such additional peri-
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24 odic reports of the information described in
25 subparagraph (B) as the Secretary deter-
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1 mines appropriate to facilitate timely ad-
2 justments under clause (i).
3 ‘‘(D) DETERMINATION OF COST OF
4 EARNED INCOME TAX CREDIT.—For purposes
5 of this subsection, the cost to Puerto Rico of
6 the earned income tax credit shall be deter-
7 mined by the Secretary on the basis of the laws
8 of Puerto Rico and shall include reductions in
9 revenues received by Puerto Rico by reason of
10 such credit and refunds attributable to such
11 credit, but shall not include any administrative
12 costs with respect to such credit.
13 ‘‘(E) PREVENTION OF MANIPULATION OF
14 BASE AMOUNT.—No payments shall be made
15 under paragraph (1) if the earned income tax
16 credit as in effect in Puerto Rico for taxable
17 years beginning in or with calendar year 2019
18 is modified after the date of the enactment of
19 this subsection.
20 ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
21 TEMS.—
22 ‘‘(1) IN GENERAL.—With respect to calendar
23 year 2020 and each calendar year thereafter, the
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24 Secretary shall, except as otherwise provided in this
25 subsection, make payments to the Virgin Islands,
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1 Guam, and the Commonwealth of the Northern Mar-
2 iana Islands equal to—
3 ‘‘(A) 75 percent of the cost to such posses-
4 sion of the earned income tax credit for taxable
5 years beginning in or with such calendar year,
6 plus
7 ‘‘(B) in the case of calendar years 2020
8 through 2024, the lesser of—
9 ‘‘(i) the expenditures made by such
10 possession during such calendar year for
11 education efforts with respect to individual
12 taxpayers and tax return preparers relat-
13 ing to such earned income tax credit, or
14 ‘‘(ii) $50,000.
15 ‘‘(2) APPLICATION OF CERTAIN RULES.—Rules
16 similar to the rules of subparagraphs (A), (B), (C),
17 and (D) of subsection (a)(4) shall apply for purposes
18 of this subsection.
19 ‘‘(c) AMERICAN SAMOA.—
20 ‘‘(1) IN GENERAL.—With respect to calendar
21 year 2020 and each calendar year thereafter, the
22 Secretary shall, except as otherwise provided in this
23 subsection, make payments to American Samoa
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24 equal to—
25 ‘‘(A) the lesser of—
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1 ‘‘(i) 75 percent of the cost to Amer-
2 ican Samoa of the earned income tax cred-
3 it for taxable years beginning in or with
4 such calendar year, or
5 ‘‘(ii) $12,000,000, plus
6 ‘‘(B) in the case of calendar years 2020
7 through 2024, the lesser of—
8 ‘‘(i) the expenditures made by Amer-
9 ican Samoa during such calendar year for
10 education efforts with respect to individual
11 taxpayers and tax return preparers relat-
12 ing to such earned income tax credit, or
13 ‘‘(ii) $50,000.
14 ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN
15 AN EARNED INCOME TAX CREDIT.—The Secretary
16 shall not make any payments under paragraph (1)
17 with respect to any calendar year unless American
18 Samoa has in effect an earned income tax credit for
19 taxable years beginning in or with such calendar
20 year which allows a refundable tax credit to individ-
21 uals on the basis of the taxpayer’s earned income
22 which is designed to substantially increase workforce
23 participation.
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24 ‘‘(3) INFLATION ADJUSTMENT.—In the case of
25 any calendar year after 2020, the $12,000,000
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1 amount in paragraph (1)(A)(ii) shall be increased by
2 an amount equal to—
3 ‘‘(A) such dollar amount, multiplied by—
4 ‘‘(B) the cost-of-living adjustment deter-
5 mined under section 1(f)(3) for such calendar
6 year, determined by substituting ‘calendar year
7 2019’ for ‘calendar year 2016’ in subparagraph
8 (A)(ii) thereof.
9 Any increase determined under this clause shall be
10 rounded to the nearest multiple of $100,000.
11 ‘‘(4) APPLICATION OF CERTAIN RULES.—Rules
12 similar to the rules of subparagraphs (A), (B), (C),
13 and (D) of subsection (a)(4) shall apply for purposes
14 of this subsection.
15 ‘‘(d) TREATMENT OF PAYMENTS.—For purposes of
16 section 1324 of title 31, United States Code, the payments
17 under this section shall be treated in the same manner
18 as a refund due from a credit provision referred to in sub-
19 section (b)(2) of such section.’’.
20 (b) CLERICAL AMENDMENT.—The table of sections
21 for chapter 77 of the Internal Revenue Code of 1986 is
22 amended by adding at the end the following new item:
‘‘Sec. 7529. Application of earned income tax credit to possessions of the
United States.’’.
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1 SEC. 20126. TEMPORARY SPECIAL RULE FOR DETERMINING
2 EARNED INCOME FOR PURPOSES OF EARNED
3 INCOME TAX CREDIT.
4 (a) IN GENERAL.—If the earned income of the tax-
5 payer for the taxpayer’s first taxable year beginning in
6 2020 is less than the earned income of the taxpayer for
7 the preceding taxable year, the credit allowed under sec-
8 tion 32 of the Internal Revenue Code of 1986 may, at
9 the election of the taxpayer, be determined by sub-
10 stituting-—
11 (1) such earned income for the preceding tax-
12 able year, for
13 (2) such earned income for the taxpayer’s first
14 taxable year beginning in 2020.
15 (b) EARNED INCOME.—
16 (1) IN GENERAL.—For purposes of this section,
17 the term ‘‘earned income’’ has the meaning given
18 such term under section 32(c) of the Internal Rev-
19 enue Code of 1986.
20 (2) APPLICATION TO JOINT RETURNS.—For
21 purposes of subsection (a), in the case of a joint re-
22 turn, the earned income of the taxpayer for the pre-
23 ceding taxable year shall be the sum of the earned
24 income of each spouse for such preceding taxable
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25 year.
26 (c) SPECIAL RULES.—
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1 (1) ERRORS TREATED AS MATHEMATICAL
2 ERROR.—For purposes of section 6213 of the Inter-
3 nal Revenue Code of 1986, an incorrect use on a re-
4 turn of earned income pursuant to subsection (a)
5 shall be treated as a mathematical or clerical error.
6 (2) NO EFFECT ON DETERMINATION OF GROSS
7 INCOME, ETC.—Except as otherwise provided in this
8 subsection, the Internal Revenue Code of 1986 shall
9 be applied without regard to any substitution under
10 subsection (a).
11 (d) TREATMENT OF CERTAIN POSSESSIONS.—
12 (1) PAYMENTS TO POSSESSIONS WITH MIRROR
13 CODE TAX SYSTEMS.—The Secretary of the Treas-
14 ury shall pay to each possession of the United States
15 which has a mirror code tax system amounts equal
16 to the loss (if any) to that possession by reason of
17 the application of the provisions of this section
18 (other than this subsection) with respect to section
19 32 of the Internal Revenue Code of 1986. Such
20 amounts shall be determined by the Secretary of the
21 Treasury based on information provided by the gov-
22 ernment of the respective possession.
23 (2) PAYMENTS TO OTHER POSSESSIONS.—The
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24 Secretary of the Treasury shall pay to each posses-
25 sion of the United States which does not have a mir-
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1 ror code tax system amounts estimated by the Sec-
2 retary of the Treasury as being equal to the aggre-
3 gate benefits (if any) that would have been provided
4 to residents of such possession by reason of the pro-
5 visions of this section (other than this subsection)
6 with respect to section 32 of the Internal Revenue
7 Code of 1986 if a mirror code tax system had been
8 in effect in such possession. The preceding sentence
9 shall not apply unless the respective possession has
10 a plan, which has been approved by the Secretary of
11 the Treasury, under which such possession will
12 promptly distribute such payments to its residents.
13 (3) MIRROR CODE TAX SYSTEM.—For purposes
14 of this section, the term ‘‘mirror code tax system’’
15 means, with respect to any possession of the United
16 States, the income tax system of such possession if
17 the income tax liability of the residents of such pos-
18 session under such system is determined by ref-
19 erence to the income tax laws of the United States
20 as if such possession were the United States.
21 (4) TREATMENT OF PAYMENTS.—For purposes
22 of section 1324 of title 31, United States Code, the
23 payments under this section shall be treated in the
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24 same manner as a refund due from a credit provi-
25 sion referred to in subsection (b)(2) of such section.
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1 Subtitle D—Child Tax Credit
2 SEC. 20131. CHILD TAX CREDIT IMPROVEMENTS FOR 2020.
3 (a) IN GENERAL.—Section 24 of the Internal Rev-
4 enue Code of 1986 is amended by adding at the end the
5 following new subsection:
6 ‘‘(i) SPECIAL RULES FOR 2020.—In the case of any
7 taxable year beginning in 2020—
8 ‘‘(1) REFUNDABLE CREDIT.—Subsection (h)(5)
9 shall not apply and the increase determined under
10 the first sentence of subsection (d)(1) shall be the
11 amount determined under subsection (d)(1)(A) (de-
12 termined without regard to subsection (h)(4)).
13 ‘‘(2) CREDIT AMOUNT.—Subsection (h)(2) shall
14 not apply and subsection (a) shall be applied by sub-
15 stituting ‘$3,000 ($3,600 in the case of a qualifying
16 child who has not attained age 6 as of the close of
17 the calendar year in which the taxable year of the
18 taxpayer begins)’ for ‘$1,000’.
19 ‘‘(3) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT
20 AS QUALIFYING CHILDREN.—This section shall be
21 applied—
22 ‘‘(A) by substituting ‘age 18’ for ‘age 17’
23 in subsection (c)(1), and
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24 ‘‘(B) by substituting ‘described in sub-
25 section (c) (determined after the application of
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1 subsection (i)(3)(A))’ for ‘described in sub-
2 section (c)’ in subsection (h)(4)(A).’’.
3 (b) ADVANCE PAYMENT OF CREDIT.—
4 (1) IN GENERAL.—Chapter 77 of such Code is
5 amended by inserting after section 7527 the fol-
6 lowing new section:
7 ‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.
8 ‘‘(a) IN GENERAL.—As soon as practicable after the
9 date of the enactment of this Act, the Secretary shall es-
10 tablish a program for making advance payments of the
11 credit allowed under subsection (a) of section 24 on a
12 monthly basis (determined without regard to subsection
13 (i)(4)) of such section), or as frequently as the Secretary
14 determines to be administratively feasible, to taxpayers de-
15 termined to be eligible for advance payment of such credit.
16 ‘‘(b) LIMITATION.—
17 ‘‘(1) IN GENERAL.—The Secretary may make
18 payments under subsection (a) only to the extent
19 that the total amount of such payments made to any
20 taxpayer during the taxable year does not exceed an
21 amount equal to the excess, if any, of—
22 ‘‘(A) subject to paragraph (2), the amount
23 determined under subsection (a) of section 24
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24 with respect to such taxpayer (determined with-
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1 out regard to subsection (i)(4)) of such section)
2 for such taxable year, over
3 ‘‘(B) the estimated tax imposed by subtitle
4 A, as reduced by the credits allowable under
5 subparts A and C (other than section 24) of
6 such part IV, with respect to such taxpayer for
7 such taxable year, as determined in such man-
8 ner as the Secretary deems appropriate.
9 ‘‘(2) APPLICATION OF THRESHOLD AMOUNT
10 LIMITATION.—The program described in subsection
11 (a) shall make reasonable efforts to apply the limita-
12 tion of section 24(b) with respect to payments made
13 under such program.
14 ‘‘(c) APPLICATION.—The advance payments de-
15 scribed in this section shall only be made with respect to
16 credits allowed under section 24 for taxable years begin-
17 ning during 2020.’’.
18 (2) RECONCILIATION OF CREDIT AND ADVANCE
19 CREDIT.—Section 24(i) of such Code, as amended by
20 subsection (a), is amended by adding at the end the
21 following new paragraph:
22 ‘‘(4) RECONCILIATION OF CREDIT AND AD-
23 VANCE CREDIT.—
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24 ‘‘(A) IN GENERAL.—The amount of the
25 credit allowed under this section for any taxable
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1 year shall be reduced (but not below zero) by
2 the aggregate amount of any advance payments
3 of such credit under section 7527A for such
4 taxable year.
5 ‘‘(B) EXCESS ADVANCE PAYMENTS.—If the
6 aggregate amount of advance payments under
7 section 7527A for the taxable year exceeds the
8 amount of the credit allowed under this section
9 for such taxable year (determined without re-
10 gard to subparagraph (A)), the tax imposed by
11 this chapter for such taxable year shall be in-
12 creased by the amount of such excess.’’.
13 (3) CLERICAL AMEMDMENT.—The table of sec-
14 tions for chapter 77 of such Code is amended by in-
15 serting after the item relating to section 7527 the
16 following new item:
‘‘Sec. 7527A. Advance payment of child tax credit.’’.
17 (c) EFFECTIVE DATE.—The amendments made by
18 this section shall apply to taxable years beginning after
19 December 31, 2019.
20 SEC. 20132. APPLICATION OF CHILD TAX CREDIT IN POS-
21 SESSIONS.
22 (a) IN GENERAL.—Section 24 of the Internal Rev-
23 enue Code of 1986, as amended by the preceding provi-
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24 sions of this Act, is amended by adding at the end the
25 following new subsection:
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1 ‘‘(j) APPLICATION OF CREDIT IN POSSESSIONS.—
2 ‘‘(1) MIRROR CODE POSSESSIONS.—
3 ‘‘(A) IN GENERAL.—The Secretary shall
4 pay to each possession of the United States
5 with a mirror code tax system amounts equal to
6 the loss to that possession by reason of the ap-
7 plication of this section (determined without re-
8 gard to this subsection) with respect to taxable
9 years beginning after 2019. Such amounts shall
10 be determined by the Secretary based on infor-
11 mation provided by the government of the re-
12 spective possession.
13 ‘‘(B) COORDINATION WITH CREDIT AL-
14 LOWED AGAINST UNITED STATES INCOME
15 TAXES.—No credit shall be allowed under this
16 section for any taxable year to any individual to
17 whom a credit is allowable against taxes im-
18 posed by a possession with a mirror code tax
19 system by reason of the application of this sec-
20 tion in such possession for such taxable year.
21 ‘‘(C) MIRROR CODE TAX SYSTEM.—For
22 purposes of this paragraph, the term ‘mirror
23 code tax system’ means, with respect to any
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24 possession of the United States, the income tax
25 system of such possession if the income tax li-
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1 ability of the residents of such possession under
2 such system is determined by reference to the
3 income tax laws of the United States as if such
4 possession were the United States.
5 ‘‘(2) PUERTO RICO.—In the case of any bona
6 fide resident of Puerto Rico (within the meaning of
7 section 937(a))—
8 ‘‘(A) the credit determined under this sec-
9 tion shall be allowable to such resident,
10 ‘‘(B) in the case of any taxable year begin-
11 ning during 2020, the increase determined
12 under the first sentence of subsection (d)(1)
13 shall be the amount determined under sub-
14 section (d)(1)(A) (determined without regard to
15 subsection (h)(4)),
16 ‘‘(C) in the case of any taxable year begin-
17 ning after December 31, 2020, and before Jan-
18 uary 1, 2026, the increase determined under
19 the first sentence of subsection (d)(1) shall be
20 the lesser of—
21 ‘‘(i) the amount determined under
22 subsection (d)(1)(A) (determined without
23 regard to subsection (h)(4)), or
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24 ‘‘(ii) the dollar amount in effect under
25 subsection (h)(5), and
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1 ‘‘(D) in the case of any taxable year after
2 December 31, 2025, the increase determined
3 under the first sentence of subsection (d)(1)
4 shall be the amount determined under sub-
5 section (d)(1)(A).
6 ‘‘(3) AMERICAN SAMOA.—
7 ‘‘(A) IN GENERAL.—The Secretary shall
8 pay to American Samoa amounts estimated by
9 the Secretary as being equal to the aggregate
10 benefits that would have been provided to resi-
11 dents of American Samoa by reason of the ap-
12 plication of this section for taxable years begin-
13 ning after 2019 if the provisions of this section
14 had been in effect in American Samoa.
15 ‘‘(B) DISTRIBUTION REQUIREMENT.—Sub-
16 paragraph (A) shall not apply unless American
17 Samoa has a plan, which has been approved by
18 the Secretary, under which American Samoa
19 will promptly distribute such payments to the
20 residents of American Samoa in a manner
21 which replicates to the greatest degree prac-
22 ticable the benefits that would have been so
23 provided to each such resident.
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1 ‘‘(C) COORDINATION WITH CREDIT AL-
2 LOWED AGAINST UNITED STATES INCOME
3 TAXES.—
4 ‘‘(i) IN GENERAL.—In the case of a
5 taxable year with respect to which a plan
6 is approved under subparagraph (B), this
7 section (other than this subsection) shall
8 not apply to any individual eligible for a
9 distribution under such plan.
10 ‘‘(ii) APPLICATION OF SECTION IN
11 EVENT OF ABSENCE OF APPROVED
12 PLAN.—In the case of a taxable year with
13 respect to which a plan is not approved
14 under subparagraph (B), rules similar to
15 the rules of paragraph (2) shall apply with
16 respect to bona fide residents of American
17 Samoa (within the meaning of section
18 937(a)).
19 ‘‘(4) TREATMENT OF PAYMENTS.—The pay-
20 ments made under this subsection shall be treated in
21 the same manner for purposes of section 1324(b)(2)
22 of title 31, United States Code, as refunds due from
23 the credit allowed under this section.’’.
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1 (b) EFFECTIVE DATE.—The amendment made by
2 this section shall apply to taxable years beginning after
3 December 31, 2019.
4 Subtitle E—Dependent Care
5 Assistance
6 SEC. 20141. REFUNDABILITY AND ENHANCEMENT OF CHILD
7 AND DEPENDENT CARE TAX CREDIT.
8 (a) IN GENERAL.—Section 21 of the Internal Rev-
9 enue Code of 1986 is amended by adding at the end the
10 following new subsection:
11 ‘‘(g) SPECIAL RULES FOR 2020.—In the case of any
12 taxable year beginning after December 31, 2019, and be-
13 fore January 1, 2021—
14 ‘‘(1) CREDIT MADE REFUNDABLE.—In the case
15 of an individual other than a nonresident alien, the
16 credit allowed under subsection (a) shall be treated
17 as a credit allowed under subpart C (and not allowed
18 under this subpart).
19 ‘‘(2) INCREASE IN APPLICABLE PERCENTAGE.—
20 Subsection (a)(2) shall be applied—
21 ‘‘(A) by substituting ‘50 percent’ for ‘35
22 percent ’, and
23 ‘‘(B) by substituting ‘$120,000’ for
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24 ‘$15,000’.
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1 ‘‘(3) INCREASE IN DOLLAR LIMIT ON AMOUNT
2 CREDITABLE.—Subsection (c) shall be applied—
3 ‘‘(A) by substituting ‘$6,000’ for ‘$3,000’
4 in paragraph (1) thereof, and
5 ‘‘(B) by substituting ‘twice the amount in
6 effect under paragraph (1)’ for ‘$6,000’ in
7 paragraph (2) thereof.’’.
8 (b) CONFORMING AMENDMENT.—Section 1324(b)(2)
9 of title 31, United States Code, is amended by inserting
10 ‘‘21 (by reason of subsection (g) thereof),’’ before ‘‘25A’’.
11 (c) COORDINATION WITH POSSESSION TAX SYS-
12 TEMS.—Section 21(g)(1) of the Internal Revenue Code of
13 1986 (as added by this section) shall not apply to any per-
14 son—
15 (1) to whom a credit is allowed against taxes
16 imposed by a possession with a mirror code tax sys-
17 tem by reason of the application of section 21 of
18 such Code in such possession for such taxable year,
19 or
20 (2) to whom a credit would be allowed against
21 taxes imposed by a possession which does not have
22 a mirror code tax system if the provisions of section
23 21 of such Code had been in effect in such posses-
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24 sion for such taxable year.
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1 (d) EFFECTIVE DATE.—The amendments made by
2 this section shall apply to taxable years beginning after
3 December 31, 2019.
4 SEC. 20142. INCREASE IN EXCLUSION FOR EMPLOYER-PRO-
5 VIDED DEPENDENT CARE ASSISTANCE.
6 (a) IN GENERAL.—Section 129(a)(2) of the Internal
7 Revenue Code of 1986 is amended by adding at the end
8 the following new subparagraph:
9 ‘‘(D) SPECIAL RULE FOR 2020.—In the
10 case of any taxable year beginning during 2020,
11 subparagraph (A) shall be applied be sub-
12 stituting ‘$10,500 (half such dollar amount’ for
13 ‘$5,000 ($2,500’.’’.
14 (b) EFFECTIVE DATE.—The amendment made by
15 this section shall apply to taxable years beginning after
16 December 31, 2019.
17 (c) RETROACTIVE PLAN AMENDMENTS.—A plan or
18 other arrangement that otherwise satisfies all applicable
19 requirements of sections 106, 125, and 129 of the Internal
20 Revenue Code of 1986 (including any rules or regulations
21 thereunder) shall not fail to be treated as a cafeteria plan
22 or dependent care flexible spending arrangement merely
23 because such plan or arrangement is amended pursuant
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24 to a provision under this section and such amendment is
25 retroactive, if—
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1 (1) such amendment is adopted no later than
2 the last day of the plan year in which the amend-
3 ment is effective, and
4 (2) the plan or arrangement is operated con-
5 sistent with the terms of such amendment during
6 the period beginning on the effective date of the
7 amendment and ending on the date the amendment
8 is adopted.
9 Subtitle F—Flexibility for Certain
10 Employee Benefits
11 SEC. 20151. INCREASE IN CARRYOVER FOR HEALTH FLEXI-
12 BLE SPENDING ARRANGEMENTS.
13 (a) IN GENERAL.—A plan or other arrangement that
14 otherwise satisfies all of the applicable requirements of
15 sections 106 and 125 of the Internal Revenue Code of
16 1986 (including any rules or regulations thereunder) shall
17 not fail to be treated as a cafeteria plan or health flexible
18 spending arrangement merely because such plan or ar-
19 rangement permits participants to carry over an amount
20 not in excess of $2,750 of unused benefits or contributions
21 remaining in a health flexible spending arrangement from
22 the plan year ending in 2020 to the plan year ending in
23 2021.
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24 (b) DEFINITIONS.—Any term used in this section
25 which is also used in section 106 or 125 of the Internal
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1 Revenue Code of 1986 or the rules or regulations there-
2 under shall have the same meaning as when used in such
3 section or rules or regulations.
4 SEC. 20152. CARRYOVER FOR DEPENDENT CARE FLEXIBLE
5 SPENDING ARRANGEMENTS.
6 (a) IN GENERAL.—A plan or other arrangement that
7 otherwise satisfies all applicable requirements of sections
8 106, 125, and 129 of the Internal Revenue Code of 1986
9 (including any rules or regulations thereunder) shall not
10 fail to be treated as a cafeteria plan or dependent care
11 flexible spending arrangement merely because such plan
12 or arrangement permits participants to carry over (under
13 rules similar to the rules applicable to health flexible
14 spending arrangements) an amount, not in excess of the
15 amount in effect under section 129(a)(2)(A) of such Code,
16 of unused benefits or contributions remaining in a depend-
17 ent care flexible spending arrangement from the plan year
18 ending in 2020 to the plan year ending in 2021.
19 (b) DEFINITIONS.—Any term used in this section
20 which is also used in section 106, 125, or 129 of the Inter-
21 nal Revenue Code of 1986 or the rules or regulations
22 thereunder shall have the same meaning as when used in
23 such section or rules or regulations.
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1 SEC. 20153. CARRYOVER OF PAID TIME OFF.
2 (a) IN GENERAL.—A plan that otherwise satisfies all
3 applicable requirements of section 125 of the Internal Rev-
4 enue Code of 1986 (including any rules or regulations
5 thereunder) shall not fail to be treated as a cafeteria plan
6 merely because such plan permits participants to carry
7 over (under rules similar to the rules applicable to health
8 flexible spending arrangements) any amount of paid time
9 off (without limitation) from the plan year ending in 2020
10 to the plan year ending in 2021.
11 (b) DEFINITIONS.—Any term used in this section
12 which is also used in section 125 of the Internal Revenue
13 Code of 1986 or the rules or regulations thereunder shall
14 have the same meaning as when used in such section or
15 rules or regulations.
16 SEC. 20154. CHANGE IN ELECTION AMOUNT.
17 (a) IN GENERAL.—A plan or other arrangement that
18 otherwise satisfies all applicable requirements of sections
19 106 and 125 of the Internal Revenue Code of 1986 (in-
20 cluding any rules or regulations thereunder) shall not fail
21 to be treated as a cafeteria plan or health flexible spending
22 arrangement merely because such plan or arrangement al-
23 lows an employee to make, with respect to the remaining
24 portion of a period of coverage within the applicable pe-
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25 riod—
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1 (1) an election modifying the amount of such
2 employee’s contributions to such a health flexible
3 spending arrangement (without regard to any
4 change in status), or
5 (2) an election modifying the amount of such
6 employee’s elective paid time off.
7 Any election as modified under paragraph (1) shall not
8 exceed the limitation applicable under section 125(i) for
9 the taxable year.
10 (b) ONE-TIME APPLICATION.—Paragraphs (1) and
11 (2) of subsection (a) shall each apply to only 1 election
12 change described in such paragraph with respect to an em-
13 ployee (in addition to any other election changes during
14 a period of coverage permitted under the plan or arrange-
15 ment without regard to this section).
16 (c) APPLICABLE PERIOD.—For purposes of this sec-
17 tion, the term ‘‘applicable period’’ means the period begin-
18 ning on the date of the enactment of this Act and ending
19 on December 31, 2020.
20 (d) DEFINITIONS.—Any term used in this section
21 which is also used in section 106 or 125 of the Internal
22 Revenue Code of 1986 or the rules or regulations there-
23 under shall have the same meaning as when used in such
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24 section or rules or regulations.
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1 SEC. 20155. EXTENSION OF GRACE PERIODS, ETC.
2 (a) IN GENERAL.—A plan or other arrangement that
3 otherwise satisfies all applicable requirements of sections
4 106, 125, or 129 of the Internal Revenue Code (including
5 any rules or regulations thereunder) shall not fail to be
6 treated as a cafeteria plan, health flexible spending ar-
7 rangement, or dependent care flexible spending arrange-
8 ment (whichever is applicable) merely because such plan
9 or arrangement extends the grace period for the plan year
10 ending in 2020 to 12 months after the end of such plan
11 year, with respect to unused benefits or contributions re-
12 maining in a health flexible spending arrangement or a
13 dependent care flexible spending arrangement.
14 (b) POST-TERMINATION REIMBURSEMENTS FROM
15 HEALTH FSAS.—A plan or other arrangement that other-
16 wise satisfies all applicable requirements of sections 106
17 and 125 of the Internal Revenue Code of 1986 (including
18 any rules or regulations thereunder) shall not fail to be
19 treated as a cafeteria plan or health flexible spending ar-
20 rangement merely because such plan or arrangement al-
21 lows (under rules similar to the rules applicable to depend-
22 ent care flexible spending arrangements) an employee who
23 ceases participation in the plan during calendar year 2020
24 to continue to receive reimbursements from unused bene-
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25 fits or contributions through the end of the plan year (in-
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1 cluding any grace period, taking into account any modi-
2 fication of a grace period permitted under subsection (a)).
3 (c) DEFINITIONS.—Any term used in this section
4 which is also used in section 106, 125, or 129 of the Inter-
5 nal Revenue Code of 1986 or the rules or regulations
6 thereunder shall have the same meaning as when used in
7 such section or rules or regulations.
8 SEC. 20156. PLAN AMENDMENTS.
9 A plan or other arrangement that otherwise satisfies
10 all applicable requirements of sections 106, 125, and 129
11 of the Internal Revenue Code of 1986 (including any rules
12 or regulations thereunder) shall not fail to be treated as
13 a cafeteria plan, health flexible spending arrangement, or
14 dependent care flexible spending arrangement merely be-
15 cause such plan or arrangement is amended pursuant to
16 a provision under this subtitle and such amendment is ret-
17 roactive, if—
18 (1) such amendment is adopted no later than
19 the last day of the plan year in which the amend-
20 ment is effective, and
21 (2) the plan or arrangement is operated con-
22 sistent with the terms of such amendment during
23 the period beginning on the effective date of the
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24 amendment and ending on the date the amendment
25 is adopted.
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1 Subtitle G—Deduction of State and
2 Local Taxes
3 SEC. 20161. ELIMINATION FOR 2020 AND 2021 OF LIMITA-
4 TION ON DEDUCTION OF STATE AND LOCAL
5 TAXES.
6 (a) IN GENERAL.—Section 164(b)(6)(B) of the Inter-
7 nal Revenue Code of 1986 is amended by inserting ‘‘in
8 the case of a taxable year beginning before January 1,
9 2020, or after December 31, 2021,’’ before ‘‘the aggregate
10 amount of taxes’’.
11 (b) CONFORMING AMENDMENTS.—Section 164(b)(6)
12 of the Internal Revenue Code of 1986 is amended—
13 (1) by striking ‘‘For purposes of subparagraph
14 (B)’’ and inserting ‘‘For purposes of this section’’,
15 (2) by striking ‘‘January 1, 2018’’ and insert-
16 ing ‘‘January 1, 2022’’,
17 (3) by striking ‘‘December 31, 2017, shall’’ and
18 inserting ‘‘December 31, 2021, shall’’, and
19 (4) by adding at the end the following: ‘‘For
20 purposes of this section, in the case of State or local
21 taxes with respect to any real or personal property
22 paid during a taxable year beginning in 2020 or
23 2021, the Secretary shall prescribe rules which treat
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24 all or a portion of such taxes as paid in a taxable
25 year or years other than the taxable year in which
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1 actually paid as necessary or appropriate to prevent
2 the avoidance of the limitations of this subsection.’’.
3 (c) EFFECTIVE DATE.—The amendments made by
4 this section shall apply to taxes paid or accrued in taxable
5 years beginning after December 31, 2019.
6 TITLE II—ADDITIONAL RELIEF
7 FOR WORKERS
8 Subtitle A—Additional Relief
9 SEC. 20201. INCREASE IN ABOVE-THE-LINE DEDUCTION FOR
10 CERTAIN EXPENSES OF ELEMENTARY AND
11 SECONDARY SCHOOL TEACHERS.
12 (a) INCREASE.—Section 62(a)(2)(D) of the Internal
13 Revenue Code of 1986 is amended by striking ‘‘$250’’ and
14 inserting ‘‘$500’’.
15 (b) CONFORMING AMENDMENTS.—Section 62(d)(3)
16 of the Internal Revenue Code of 1986 is amended—
17 (1) by striking ‘‘2015’’ and inserting ‘‘2020’’,
18 (2) by striking ‘‘$250’’ and inserting ‘‘$500’’,
19 and
20 (3) in subparagraph (B), by striking ‘‘2014’’
21 and inserting ‘‘2019’’.
22 (c) EFFECTIVE DATE.—The amendments made by
23 this section shall apply to taxable years beginning after
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24 December 31, 2019.
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1 SEC. 20202. ABOVE-THE-LINE DEDUCTION ALLOWED FOR
2 CERTAIN EXPENSES OF FIRST RESPONDERS.
3 (a) IN GENERAL.—Section 62(a)(2) of the Internal
4 Revenue Code of 1986 is amended by adding at the end
5 the following new subparagraph:
6 ‘‘(F) CERTAIN EXPENSES OF FIRST RE-
7 SPONDERS.—The deductions allowed by section
8 162 which consist of expenses, not in excess of
9 $500, paid or incurred by a first responder—
10 ‘‘(i) as tuition or fees for the partici-
11 pation of the first responder in profes-
12 sional development courses related to serv-
13 ice as a first responder, or
14 ‘‘(ii) for uniforms used by the first re-
15 sponder in service as a first responder.’’.
16 (b) FIRST RESPONDER DEFINED.—Section 62(d) of
17 the Internal Revenue Code of 1986 is amended by adding
18 at the end the following new paragraph:
19 ‘‘(4) FIRST RESPONDER.—For purposes of sub-
20 section (a)(2)(F), the term ‘first responder’ means,
21 with respect to any taxable year, any employee who
22 provides at least 1000 hours of service during such
23 taxable year as a law enforcement officer, firefighter,
24 paramedic, or emergency medical technician.’’.
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25 (c) INFLATION ADJUSTMENT.—Section 62(d)(3) of
26 the Internal Revenue Code of 1986, as amended by the
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1 preceding provisions of this Act, is further amended by
2 striking ‘‘the $500 amount in subsection (a)(2)(D)’’ and
3 inserting ‘‘the $500 amount in each of subparagraphs (D)
4 and (F) of subsection (a)(2)’’.
5 (d) EFFECTIVE DATE.—The amendments made by
6 this section shall apply to taxable years beginning after
7 December 31, 2019.
8 SEC. 20203. TEMPORARY ABOVE-THE-LINE DEDUCTION FOR
9 SUPPLIES AND EQUIPMENT OF FIRST RE-
10 SPONDERS AND COVID–19 FRONT LINE EM-
11 PLOYEES.
12 (a) IN GENERAL.—Section 62(d) of the Internal Rev-
13 enue Code of 1986, as amended by the preceding provi-
14 sions of this Act, is amended by adding at the end of the
15 following new paragraph:
16 ‘‘(5) TEMPORARY RULE FOR FIRST RESPOND-
17 ERS AND COVID–19 FRONT LINE EMPLOYEES.—
18 ‘‘(A) IN GENERAL.—In the case of any
19 taxable year beginning in 2020—
20 ‘‘(i) subsection (a)(2)(F)(ii) shall be
21 applied by substituting ‘uniforms, supplies,
22 or equipment’ for ‘uniforms’, and
23 ‘‘(ii) for purposes of subsection
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24 (a)(2)(F), the term ‘first responder’ shall
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1 include any COVID–19 front line em-
2 ployee.
3 ‘‘(B) COVID–19 FRONT LINE EM-
4 PLOYEE.—For purposes of this paragraph, the
5 term ‘COVID–19 front line employee’ means,
6 with respect to any taxable year, any individual
7 who performs at least 1000 hours of essential
8 work (as defined in the COVID–19 Heroes
9 Fund Act of 2020 except without regard to the
10 time period during which such work is per-
11 formed) during such taxable year as an em-
12 ployee in a trade or business of an employer.’’.
13 (b) EFFECTIVE DATE.—The amendment made by
14 this section shall apply to taxable years beginning after
15 December 31, 2019.
16 SEC. 20204. PAYROLL CREDIT FOR CERTAIN PANDEMIC-RE-
17 LATED EMPLOYEE BENEFIT EXPENSES PAID
18 BY EMPLOYERS.
19 (a) IN GENERAL.—In the case of an employer, there
20 shall be allowed as a credit against applicable employment
21 taxes for each calendar quarter an amount equal to the
22 applicable percentage of the qualified pandemic-related
23 employee benefit expenses paid by such employer with re-
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24 spect to such calendar quarter.
25 (b) LIMITATIONS AND REFUNDABILITY.—
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1 (1) DOLLAR LIMITATION PER EMPLOYEE.—The
2 qualified pandemic-related employee benefit expenses
3 which may be taken into account under subsection
4 (a) with respect to any employee for any calendar
5 quarter shall not exceed $5,000.
6 (2) CREDIT LIMITED TO CERTAIN EMPLOYMENT
7 TAXES.—The credit allowed by subsection (a) with
8 respect to any calendar quarter shall not exceed the
9 applicable employment taxes for such calendar quar-
10 ter (reduced by any credits allowed under sub-
11 sections (e) and (f) of section 3111 of such Code,
12 sections 7001 and 7003 of the Families First
13 Coronavirus Response Act, and section 2301 of the
14 CARES Act, for such quarter) on the wages paid
15 with respect to the employment of all the employees
16 of the employer for such calendar quarter.
17 (3) REFUNDABILITY OF EXCESS CREDIT.—
18 (A) IN GENERAL.—If the amount of the
19 credit under subsection (a) exceeds the limita-
20 tion of paragraph (2) for any calendar quarter,
21 such excess shall be treated as an overpayment
22 that shall be refunded under sections 6402(a)
23 and 6413(b) of the Internal Revenue Code of
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24 1986.
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1 (B) TREATMENT OF PAYMENTS.—For pur-
2 poses of section 1324 of title 31, United States
3 Code, any amounts due to an employer under
4 this paragraph shall be treated in the same
5 manner as a refund due from a credit provision
6 referred to in subsection (b)(2) of such section.
7 (4) COORDINATION WITH GOVERNMENT
8 GRANTS.—The qualified pandemic-related employee
9 benefit expenses taken into account under this sec-
10 tion by any employer shall be reduced by any
11 amounts provided by and Federal, State, or local
12 government for purposes of making or reimbursing
13 such expenses.
14 (c) QUALIFIED PANDEMIC-RELATED EMPLOYEE
15 BENEFIT EXPENSES.—For purposes of this section, the
16 term ‘‘qualified pandemic-related employee benefit ex-
17 penses’’ means any amount paid to or for the benefit of
18 an employee in the employment of the employer if—
19 (1) such amount is excludible from the gross in-
20 come of the employee under section 139 of the Inter-
21 nal Revenue Code of 1986 by reason of being a
22 qualified disaster relief payment described in sub-
23 section (b)(1) of such section with respect to a quali-
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24 fied disaster described in subsection (c)(2) of such
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1 section which was declared by reason of COVID–19,
2 and
3 (2) the employer elects (at such time and in
4 such manner as the Secretary may provide) to treat
5 such amount as a qualified pandemic-related em-
6 ployee benefit expense.
7 (d) APPLICABLE PERCENTAGE.—For purposes of
8 this section—
9 (1) IN GENERAL.—The term ‘‘applicable per-
10 centage’’ means—
11 (A) 50 percent, in the case of qualified
12 pandemic-related employee benefit expenses
13 paid with respect to an essential employee, and
14 (B) 30 percent, in any other case.
15 (2) ESSENTIAL EMPLOYEE.—The term ‘‘essen-
16 tial employee’’ means, with respect to any employer
17 for any calendar quarter, any employee of such em-
18 ployer if a substantial portion of the services per-
19 formed by such employee for such employer during
20 such calendar quarter are essential work (as defined
21 in the COVID–19 Heroes Fund Act of 2020 except
22 without regard to the time period during which such
23 work is performed).
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24 (e) SPECIAL RULES; OTHER DEFINITIONS.—
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1 (1) APPLICATION OF CERTAIN NON-DISCRIMINA-
2 TION RULES.—No credit shall be allowed under this
3 section to any employer for any calendar quarter if
4 qualified pandemic-related employee benefit expenses
5 are provided by such employer to employees for such
6 calendar quarter in a manner which discriminates in
7 favor of highly compensated individuals (within the
8 meaning of section 125) as to eligibility for, or the
9 amount of, such benefit expenses. An employer may
10 elect with respect to any calendar quarter to apply
11 this paragraph separately with respect to essential
12 employees and with respect to all other employees.
13 (2) DENIAL OF DOUBLE BENEFIT.—For pur-
14 poses of chapter 1 of such Code, no deduction or
15 credit (other than the credit allowed under this sec-
16 tion) shall be allowed for so much of qualified pan-
17 demic-related employee benefit expenses as is equal
18 to the credit allowed under this section.
19 (3) THIRD PARTY PAYORS.—Any credit allowed
20 under this section shall be treated as a credit de-
21 scribed in section 3511(d)(2) of such Code.
22 (4) APPLICABLE EMPLOYMENT TAXES.—For
23 purposes of this section, the term ‘‘applicable em-
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24 ployment taxes’’ means the following:
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1 (A) The taxes imposed under section
2 3111(a) of the Internal Revenue Code of 1986.
3 (B) So much of the taxes imposed under
4 section 3221(a) of such Code as are attrib-
5 utable to the rate in effect under section
6 3111(a) of such Code.
7 (5) SECRETARY.—For purposes of this section,
8 the term ‘‘Secretary’’ means the Secretary of the
9 Treasury or the Secretary’s delegate.
10 (6) CERTAIN TERMS.—
11 (A) IN GENERAL.—Any term used in this
12 section which is also used in chapter 21 or 22
13 of such Code shall have the same meaning as
14 when used in such chapter (as the case may
15 be).
16 (B) CERTAIN PROVISIONS NOT TAKEN
17 INTO ACCOUNT EXCEPT FOR PURPOSES OF LIM-
18 ITING CREDIT TO EMPLOYMENT TAXES.—For
19 purposes of subparagraph (A) (other than with
20 respect to subsection (b)(2)), section 3121(b) of
21 such Code shall be applied without regard to
22 paragraphs (1), (5), (6), (7), (8), (10), (13),
23 (18), (19), and (22) thereof (except with re-
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24 spect to services performed in a penal institu-
25 tion by an inmate thereof) and section
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1 3231(e)(1) shall be applied without regard to
2 the sentence that begins ‘‘Such term does not
3 include remuneration’’.
4 (f) CERTAIN GOVERNMENTAL EMPLOYERS.—
5 (1) IN GENERAL.—The credit under this section
6 shall not be allowed to the Federal Government or
7 any agency or instrumentality thereof.
8 (2) EXCEPTION.—Paragraph (1) shall not
9 apply to any organization described in section
10 501(c)(1) of the Internal Revenue Code of 1986 and
11 exempt from tax under section 501(a) of such Code.
12 (g) TREATMENT OF DEPOSITS.—The Secretary shall
13 waive any penalty under section 6656 of such Code for
14 any failure to make a deposit of applicable employment
15 taxes if the Secretary determines that such failure was due
16 to the anticipation of the credit allowed under this section.
17 (h) REGULATIONS.—The Secretary shall prescribe
18 such regulations or other guidance as may be necessary
19 to carry out the purposes of this section, including regula-
20 tions or other guidance—
21 (1) to allow the advance payment of the credit
22 determined under subsection (a), subject to the limi-
23 tations provided in this section, based on such infor-
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24 mation as the Secretary shall require,
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1 (2) to provide for the reconciliation of such ad-
2 vance payment with the amount of the credit at the
3 time of filing the return of tax for the applicable
4 quarter or taxable year,
5 (3) for recapturing the benefit of credits deter-
6 mined under this section in cases where there is a
7 subsequent adjustment to the credit determined
8 under subsection (a), and
9 (4) with respect to the application of the credit
10 to third party payors (including professional em-
11 ployer organizations, certified professional employer
12 organizations, or agents under section 3504 of such
13 Code), including to allow such payors to submit doc-
14 umentation necessary to substantiate eligibility for,
15 and the amount of, the credit allowed under this sec-
16 tion.
17 (i) APPLICATION OF SECTION.—This section shall
18 apply only to qualified pandemic-related employee benefit
19 expenses paid after March 12, 2020, and before January
20 1, 2021.
21 (j) TRANSFERS TO CERTAIN TRUST FUNDS.—There
22 are hereby appropriated to the Federal Old-Age and Sur-
23 vivors Insurance Trust Fund and the Federal Disability
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24 Insurance Trust Fund established under section 201 of
25 the Social Security Act (42 U.S.C. 401) and the Social
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1 Security Equivalent Benefit Account established under
2 section 15A(a) of the Railroad Retirement Act of 1974
3 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in
4 revenues to the Treasury by reason of this section (without
5 regard to this subsection). Amounts appropriated by the
6 preceding sentence shall be transferred from the general
7 fund at such times and in such manner as to replicate
8 to the extent possible the transfers which would have oc-
9 curred to such Trust Fund or Account had this section
10 not been enacted.
11 Subtitle B—Tax Credits to Prevent
12 Business Interruption
13 SEC. 20211. IMPROVEMENTS TO EMPLOYEE RETENTION
14 CREDIT.
15 (a) INCREASE IN CREDIT PERCENTAGE.—Section
16 2301(a) of the CARES Act is amended by striking ‘‘50
17 percent’’ and inserting ‘‘80 percent’’.
18 (b) INCREASE IN PER EMPLOYEE LIMITATION.—Sec-
19 tion 2301(b)(1) of the CARES Act is amended by striking
20 ‘‘for all calendar quarters shall not exceed $10,000.’’ and
21 inserting ‘‘shall not exceed—
22 ‘‘(A) $15,000 in any calendar quarter, and
23 ‘‘(B) $45,000 in the aggregate for all cal-
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24 endar quarters.’’.
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1 (c) MODIFICATION OF THRESHOLD FOR TREATMENT
2 AS A LARGE EMPLOYER.—
3 (1) IN GENERAL.—Section 2301(c)(3)(A) of the
4 CARES Act is amended—
5 (A) by striking ‘‘for which the average
6 number of full-time employees (within the
7 meaning of section 4980H of the Internal Rev-
8 enue Code of 1986) employed by such eligible
9 employer during 2019 was greater than 100’’ in
10 clause (i) and inserting ‘‘which is a large em-
11 ployer’’, and
12 (B) by striking ‘‘for which the average
13 number of full-time employees (within the
14 meaning of section 4980H of the Internal Rev-
15 enue Code of 1986) employed by such eligible
16 employer during 2019 was not greater than
17 100’’ in clause (ii) and inserting ‘‘which is not
18 a large employer’’.
19 (2) LARGE EMPLOYER DEFINED.—Section
20 2301(c) of the CARES Act is amended by redesig-
21 nating paragraph (6) as paragraph (7) and by in-
22 serting after paragraph (5) the following new para-
23 graph:
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24 ‘‘(6) LARGE EMPLOYER.—The term ‘large em-
25 ployer’ means any eligible employer if—
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1 ‘‘(A) the average number of full-time em-
2 ployees (as determined for purposes of deter-
3 mining whether an employer is an applicable
4 large employer for purposes of section
5 4980H(c)(2) of the Internal Revenue Code of
6 1986) employed by such eligible employer dur-
7 ing calendar year 2019 was greater than 1,500,
8 and
9 ‘‘(B) the gross receipts (within the mean-
10 ing of section 448(c) of the Internal Revenue
11 Code of 1986) of such eligible employer during
12 calendar year 2019 was greater than
13 $41,500,000.’’.
14 (d) PHASE-IN OF ELIGIBILITY BASED ON REDUC-
15 TION IN GROSS RECEIPTS.—
16 (1) DECREASE OF REDUCTION IN GROSS RE-
17 CEIPTS NECESSARY TO QUALIFY FOR CREDIT.—Sec-
18 tion 2301(c)(2)(B) of the CARES Act is amended—
19 (A) by striking ‘‘50 percent’’ in clause (i)
20 and inserting ‘‘90 percent’’, and
21 (B) by striking ‘‘80 percent’’ in clause (ii)
22 and inserting ‘‘90 percent’’.
23 (2) PHASE-IN OF CREDIT IF REDUCTION IN
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24 GROSS RECEIPTS IS LESS THAN 50 PERCENT.—Sec-
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1 tion 2301(c)(2) of the CARES Act is amended by
2 adding at the end the following new subparagraph:
3 ‘‘(D) PHASE-IN OF CREDIT WHERE BUSI-
4 NESS NOT SUSPENDED AND REDUCTION IN
5 GROSS RECEIPTS LESS THAN 50 PERCENT.—
6 ‘‘(i) IN GENERAL.—In the case of any
7 calendar quarter with respect to which an
8 eligible employer would not be an eligible
9 employer if subparagraph (B)(i) were ap-
10 plied by substituting ‘50 percent’ for ‘90
11 percent’, the amount of the credit allowed
12 under subsection (a) shall be reduced by
13 the amount which bears the same ratio to
14 the amount of such credit (determined
15 without regard to this subparagraph) as—
16 ‘‘(I) the excess gross receipts per-
17 centage point amount, bears to
18 ‘‘(II) 40 percentage points.
19 ‘‘(ii) EXCESS GROSS RECEIPTS PER-
20 CENTAGE POINT AMOUNT.—For purposes
21 of this subparagraph, the term ‘excess
22 gross receipts percentage point amount’
23 means, with respect to any calendar quar-
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24 ter, the excess of—
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1 ‘‘(I) the lowest of the gross re-
2 ceipts percentage point amounts de-
3 termined with respect to any calendar
4 quarter during the period ending with
5 such calendar quarter and beginning
6 with the first calendar quarter during
7 the period described in subparagraph
8 (B), over
9 ‘‘(II) 50 percentage points.
10 ‘‘(iii) GROSS RECEIPTS PERCENTAGE
11 POINT AMOUNTS.—For purposes of this
12 subparagraph, the term ‘gross receipts per-
13 centage point amount’ means, with respect
14 to any calendar quarter, the percentage
15 (expressed as a number of percentage
16 points) obtained by dividing—
17 ‘‘(I) the gross receipts (within
18 the meaning of subparagraph (B)) for
19 such calendar quarter, by
20 ‘‘(II) the gross receipts for the
21 same calendar quarter in calendar
22 year 2019.’’.
23 (3) GROSS RECEIPTS OF TAX-EXEMPT ORGANI-
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24 ZATIONS.—Section 2301(c)(2)(C) of the CARES Act
25 is amended—
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1 (A) by striking ‘‘of such Code, clauses (i)
2 and (ii)(I)’’ and inserting ‘‘of such Code—
3 ‘‘(i) clauses (i) and (ii)(I)’’,
4 (B) by striking the period at the end and
5 inserting ‘‘, and’’, and
6 (C) by adding at the end the following new
7 clause:
8 ‘‘(ii) any reference in this section to
9 gross receipts shall be treated as a ref-
10 erence to gross receipts within the meaning
11 of section 6033 of such Code.’’.
12 (e) MODIFICATION OF TREATMENT OF HEALTH
13 PLAN EXPENSES.—
14 (1) IN GENERAL.—Section 2301(c)(5) of the
15 CARES Act is amended to read as follows:
16 ‘‘(5) WAGES.—
17 ‘‘(A) IN GENERAL.—The term ‘wages’
18 means wages (as defined in section 3121(a) of
19 the Internal Revenue Code of 1986) and com-
20 pensation (as defined in section 3231(e) of such
21 Code).
22 ‘‘(B) ALLOWANCE FOR CERTAIN HEALTH
23 PLAN EXPENSES.—
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24 ‘‘(i) IN GENERAL.—Such term shall
25 include amounts paid or incurred by the el-
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1 igible employer to provide and maintain a
2 group health plan (as defined in section
3 5000(b)(1) of the Internal Revenue Code
4 of 1986), but only to the extent that such
5 amounts are excluded from the gross in-
6 come of employees by reason of section
7 106(a) of such Code.
8 ‘‘(ii) ALLOCATION RULES.—For pur-
9 poses of this section, amounts treated as
10 wages under clause (i) shall be treated as
11 paid with respect to any employee (and
12 with respect to any period) to the extent
13 that such amounts are properly allocable to
14 such employee (and to such period) in such
15 manner as the Secretary may prescribe.
16 Except as otherwise provided by the Sec-
17 retary, such allocation shall be treated as
18 properly made if made on the basis of
19 being pro rata among periods of cov-
20 erage.’’.
21 (2) CONFORMING AMENDMENT.—Section
22 2301(c)(3) of the CARES Act is amended by strik-
23 ing subparagraph (C).
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24 (f) QUALIFIED WAGES PERMITTED TO INCLUDE
25 AMOUNTS FOR TIP REPLACEMENT.—
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1 (1) IN GENERAL.—Section 2301(c)(3)(B) of the
2 CARES Act is amended by inserting ‘‘(including tips
3 which would have been deemed to be paid by the em-
4 ployer under section 3121(q))’’ after ‘‘would have
5 been paid’’.
6 (2) CONFORMING AMENDMENT.—Section
7 2301(h)(2) of the CARES Act is amended by insert-
8 ing ‘‘45B or’’ before ‘‘45S’’.
9 (g) CERTAIN GOVERNMENTAL EMPLOYERS ELIGIBLE
10 FOR CREDIT.—
11 (1) IN GENERAL.—Section 2301(f) of the
12 CARES Act is amended to read as follows:
13 ‘‘(f) CERTAIN GOVERNMENTAL EMPLOYERS.—
14 ‘‘(1) IN GENERAL.—The credit under this sec-
15 tion shall not be allowed to the Federal Government
16 or any agency or instrumentality thereof.
17 ‘‘(2) EXCEPTION.—Paragraph (1) shall not
18 apply to any organization described in section
19 501(c)(1) of the Internal Revenue Code of 1986 and
20 exempt from tax under section 501(a) of such Code.
21 ‘‘(3) SPECIAL RULES.—In the case of any State
22 government, Indian tribal government, or any agen-
23 cy, instrumentality, or political subdivision of the
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24 foregoing—
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1 ‘‘(A) clauses (i) and (ii)(I) of subsection
2 (c)(2)(A) shall apply to all operations of such
3 entity, and
4 ‘‘(B) subclause (II) of subsection
5 (c)(2)(A)(ii) shall not apply.’’.
6 (2) COORDINATION WITH APPLICATION OF CER-
7 TAIN DEFINITIONS.—
8 (A) IN GENERAL.—Section 2301(c)(5)(A)
9 of the CARES Act, as amended by the pre-
10 ceding provisions of this Act, is amended by
11 adding at the end the following: ‘‘For purposes
12 of the preceding sentence (other than for pur-
13 poses of subsection (b)(2)), wages as defined in
14 section 3121(a) of the Internal Revenue Code
15 of 1986 shall be determined without regard to
16 paragraphs (1), (5), (6), (7), (8), (10), (13),
17 (18), (19), and (22) of section 3212(b) of such
18 Code (except with respect to services performed
19 in a penal institution by an inmate thereof).’’.
20 (B) CONFORMING AMENDMENTS.—Sec-
21 tions 2301(c)(6) of the CARES Act is amended
22 by striking ‘‘Any term’’ and inserting ‘‘Except
23 as otherwise provided in this section, any
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24 term’’.
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1 (h) APPLICATION OF CREDIT TO EMPLOYERS OF DO-
2 MESTIC WORKERS.—
3 (1) IN GENERAL.—Section 2301(c)(2) of the
4 CARES Act, as amended by the preceding provisions
5 of this Act, is amended by adding at the end the fol-
6 lowing new subparagraph:
7 ‘‘(E) EMPLOYERS OF DOMESTIC WORK-
8 ERS.—In the case of an employer with one or
9 more employees who perform domestic service
10 (within the meaning of section 3121(a)(7) of
11 such Code) in the private home of such em-
12 ployer, with respect to such employees—
13 ‘‘(i) subparagraph (A) shall be ap-
14 plied—
15 ‘‘(I) by substituting ‘employing
16 an employee who performs domestic
17 service in the private home of such
18 employer’ for ‘carrying on a trade or
19 business’ in clause (i) thereof, and
20 ‘‘(II) by substituting ‘such em-
21 ployment’ for ‘the operation of the
22 trade or business’ in clause (ii)(I)
23 thereof.
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24 ‘‘(ii) subclause (II) of subparagraph
25 (A)(ii) shall not apply, and
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1 ‘‘(iii) such employer shall be treated
2 as a large employer.’’.
3 (2) DENIAL OF DOUBLE BENEFIT.—Section
4 2301(h)(2) of the CARES Act, as amended by pre-
5 ceding provisions of this Act, is amended—
6 (A) by striking ‘‘shall not be taken into ac-
7 count for purposes of’’ and inserting ‘‘shall not
8 be taken into account—
9 ‘‘(A) for purposes of’’,
10 (B) by striking the period at the end and
11 inserting ‘‘, and’’ , and
12 (C) by adding at the end the following:
13 ‘‘(B) if such wages are paid for domestic
14 service described in subsection (c)(2)(E), as em-
15 ployment-related expenses for purposes of sec-
16 tion 21 of such Code.
17 In the case of any individual who pays wages for do-
18 mestic service described in subsection (c)(2)(E) and
19 receives a reimbursement for such wages which is
20 excludible from gross income under section 129 of
21 such Code, such wages shall not be treated as quali-
22 fied wages for purposes of this section.’’.
23 (i) EFFECTIVE DATE.—The amendments made by
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24 this section shall take effect as if included in section 2301
25 of the CARES Act.
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1 SEC. 20212. PAYROLL CREDIT FOR CERTAIN FIXED EX-
2 PENSES OF EMPLOYERS SUBJECT TO CLO-
3 SURE BY REASON OF COVID–19.
4 (a) IN GENERAL.—In the case of an eligible em-
5 ployer, there shall be allowed as a credit against applicable
6 employment taxes for each calendar quarter an amount
7 equal to 50 percent of the qualified fixed expenses paid
8 or incurred by such employer during such calendar quar-
9 ter.
10 (b) LIMITATIONS AND REFUNDABILITY.—
11 (1) LIMITATION.—The qualified fixed expenses
12 which may be taken into account under subsection
13 (a) by any eligible employer for any calendar quarter
14 shall not exceed the least of—
15 (A) the qualified fixed expenses paid by the
16 eligible employer in the same calendar quarter
17 of calendar year 2019,
18 (B) $50,000, or
19 (C) the greater of—
20 (i) 25 percent of the wages paid with
21 respect to the employment of all the em-
22 ployees of the eligible employer for such
23 calendar quarter, or
24 (ii) 6.25 percent of the gross receipts
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25 of the eligible employer for calendar year
26 2019.
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1 (2) CREDIT LIMITED TO CERTAIN EMPLOYMENT
2 TAXES.—The credit allowed by subsection (a) with
3 respect to any calendar quarter shall not exceed the
4 applicable employment taxes for such calendar quar-
5 ter (reduced by any credits allowed under sub-
6 sections (e) and (f) of section 3111 of such Code,
7 sections 7001 and 7003 of the Families First
8 Coronavirus Response Act, section 2301 of the
9 CARES Act, and section 20204 of this division, for
10 such quarter) on the wages paid with respect to the
11 employment of all the employees of the eligible em-
12 ployer for such calendar quarter.
13 (3) REFUNDABILITY OF EXCESS CREDIT.—
14 (A) IN GENERAL.—If the amount of the
15 credit under subsection (a) exceeds the limita-
16 tion of paragraph (2) for any calendar quarter,
17 such excess shall be treated as an overpayment
18 that shall be refunded under sections 6402(a)
19 and 6413(b) of the Internal Revenue Code of
20 1986.
21 (B) TREATMENT OF PAYMENTS.—For pur-
22 poses of section 1324 of title 31, United States
23 Code, any amounts due to an employer under
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24 this paragraph shall be treated in the same
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1 manner as a refund due from a credit provision
2 referred to in subsection (b)(2) of such section.
3 (c) DEFINITIONS.—For purposes of this section—
4 (1) APPLICABLE EMPLOYMENT TAXES.—The
5 term ‘‘applicable employment taxes’’ means the fol-
6 lowing:
7 (A) The taxes imposed under section
8 3111(a) of the Internal Revenue Code of 1986.
9 (B) So much of the taxes imposed under
10 section 3221(a) of such Code as are attrib-
11 utable to the rate in effect under section
12 3111(a) of such Code.
13 (2) ELIGIBLE EMPLOYER.—
14 (A) IN GENERAL.—The term ‘‘eligible em-
15 ployer’’ means any employer—
16 (i) which was carrying on a trade or
17 business during calendar year 2020,
18 (ii) which had either—
19 (I) not more than 1,500 full-time
20 equivalent employees (as determined
21 for purposes of determining whether
22 an employer is an applicable large em-
23 ployer for purposes of section
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24 4980H(c)(2) of the Internal Revenue
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1 Code of 1986) for calendar year 2019,
2 or
3 (II) not more than $41,500,000
4 of gross receipts in the last taxable
5 year ending in 2019, and
6 (iii) with respect to any calendar
7 quarter, for which—
8 (I) the operation of the trade or
9 business described in clause (i) is fully
10 or partially suspended during the cal-
11 endar quarter due to orders from an
12 appropriate governmental authority
13 limiting commerce, travel, or group
14 meetings (for commercial, social, reli-
15 gious, or other purposes) due to the
16 coronavirus disease 2019 (COVID–
17 19), or
18 (II) such calendar quarter is
19 within the period described in sub-
20 paragraph (B).
21 (B) SIGNIFICANT DECLINE IN GROSS RE-
22 CEIPTS.—The period described in this subpara-
23 graph is the period—
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24 (i) beginning with the first calendar
25 quarter beginning after December 31,
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1 2019, for which gross receipts (within the
2 meaning of section 448(c) of the Internal
3 Revenue Code of 1986) for the calendar
4 quarter are less than 90 percent of gross
5 receipts for the same calendar quarter in
6 the prior year, and
7 (ii) ending with the calendar quarter
8 following the first calendar quarter begin-
9 ning after a calendar quarter described in
10 clause (i) for which gross receipts of such
11 employer are greater than 90 percent of
12 gross receipts for the same calendar quar-
13 ter in the prior year.
14 (C) TAX-EXEMPT ORGANIZATIONS.—In the
15 case of an organization which is described in
16 section 501(c) of the Internal Revenue Code of
17 1986 and exempt from tax under section 501(a)
18 of such Code—
19 (i) any reference in this section to a
20 trade or business shall be treated as a ref-
21 erence to all operations of such organiza-
22 tion, and
23 (ii) any reference in this section to
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24 gross receipts shall be treated as a ref-
25 erence to gross receipts within the meaning
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1 of section 6033 of the Internal Revenue
2 Code of 1986.
3 (D) PHASE-IN OF CREDIT WHERE BUSI-
4 NESS NOT SUSPENDED AND REDUCTION IN
5 GROSS RECEIPTS LESS THAN 50 PERCENT.—
6 (i) IN GENERAL.—In the case of any
7 calendar quarter with respect to which an
8 eligible employer would not be an eligible
9 employer if subparagraph (B)(i) were ap-
10 plied by substituting ‘‘50 percent’’ for ‘‘90
11 percent’’, the amount of the credit allowed
12 under subsection (a) shall be reduced by
13 the amount which bears the same ratio to
14 the amount of such credit (determined
15 without regard to this subparagraph) as—
16 (I) the excess gross receipts per-
17 centage point amount, bears to
18 (II) 40 percentage points.
19 (ii) EXCESS GROSS RECEIPTS PER-
20 CENTAGE POINT AMOUNT.—For purposes
21 of this subparagraph, the term ‘‘excess
22 gross receipts percentage point amount’’
23 means, with respect to any calendar quar-
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24 ter, the excess of—
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1 (I) the lowest of the gross re-
2 ceipts percentage point amounts de-
3 termined with respect to any calendar
4 quarter during the period ending with
5 such calendar quarter and beginning
6 with the first calendar quarter during
7 the period described in subparagraph
8 (B), over
9 (II) 50 percentage points.
10 (iii) GROSS RECEIPTS PERCENTAGE
11 POINT AMOUNTS.—For purposes of this
12 subparagraph, the term ‘‘gross receipts
13 percentage point amount’’ means, with re-
14 spect to any calendar quarter, the percent-
15 age (expressed as a number of percentage
16 points) obtained by dividing—
17 (I) the gross receipts (within the
18 meaning of subparagraph (B)) for
19 such calendar quarter, by
20 (II) the gross receipts for the
21 same calendar quarter in calendar
22 year 2019.
23 (3) QUALIFIED FIXED EXPENSES.—
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24 (A) IN GENERAL.—The term ‘‘qualified
25 fixed expenses’’ means the payment or accrual,
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1 in the ordinary course of the eligible employer’s
2 trade or business, of any covered mortgage obli-
3 gation, covered rent obligation, or covered util-
4 ity payment. Such term shall not include the
5 prepayment of any obligation for a period in ex-
6 cess of a month unless the payment for such
7 period is customarily due in advance.
8 (B) APPLICATION OF DEFINITIONS.—The
9 terms ‘‘covered mortgage obligation’’, ‘‘covered
10 rent obligation’’, and ‘‘covered utility payment’’
11 shall each have the same meaning as when used
12 in section 1106 of the CARES Act.
13 (4) SECRETARY.—The term ‘‘Secretary’’ means
14 the Secretary of the Treasury or the Secretary’s del-
15 egate.
16 (5) WAGES.—
17 (A) IN GENERAL.—The term ‘‘wages’’
18 means wages (as defined in section 3121(a) of
19 the Internal Revenue Code of 1986) and com-
20 pensation (as defined in section 3231(e) of such
21 Code). For purposes of the preceding sentence
22 (other than for purposes of subsection (b)(2)),
23 wages as defined in section 3121(a) of such
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24 Code shall be determined without regard to
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1 paragraphs (1), (8), (10), (13), (18), (19), and
2 (22) of section 3121(b) of such Code.
3 (B) ALLOWANCE FOR CERTAIN HEALTH
4 PLAN EXPENSES.—
5 (i) IN GENERAL.—Such term shall in-
6 clude amounts paid or incurred by the eli-
7 gible employer to provide and maintain a
8 group health plan (as defined in section
9 5000(b)(1) of the Internal Revenue Code
10 of 1986), but only to the extent that such
11 amounts are excluded from the gross in-
12 come of employees by reason of section
13 106(a) of such Code.
14 (ii) ALLOCATION RULES.—For pur-
15 poses of this section, amounts treated as
16 wages under clause (i) shall be treated as
17 paid with respect to any employee (and
18 with respect to any period) to the extent
19 that such amounts are properly allocable to
20 such employee (and to such period) in such
21 manner as the Secretary may prescribe.
22 Except as otherwise provided by the Sec-
23 retary, such allocation shall be treated as
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24 properly made if made on the basis of
25 being pro rata among periods of coverage.
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1 (6) EMPLOYER.—The term ‘‘employer’’ means
2 any employer (as defined in section 3401(d) of such
3 Code) of at least one employee on any day in cal-
4 endar year 2020.
5 (7) OTHER TERMS.—Except as otherwise pro-
6 vided in this section, any term used in this section
7 which is also used in chapter 21 or 22 of the Inter-
8 nal Revenue Code of 1986 shall have the same
9 meaning as when used in such chapter.
10 (d) AGGREGATION RULE.—All persons treated as a
11 single employer under subsection (a) or (b) of section 52
12 of the Internal Revenue Code of 1986, or subsection (m)
13 or (o) of section 414 of such Code, shall be treated as
14 one employer for purposes of this section.
15 (e) DENIAL OF DOUBLE BENEFIT.—For purposes of
16 chapter 1 of such Code, the gross income of any eligible
17 employer, for the taxable year which includes the last day
18 of any calendar quarter with respect to which a credit is
19 allowed under this section, shall be increased by the
20 amount of such credit.
21 (f) CERTAIN GOVERNMENTAL EMPLOYERS.—
22 (1) IN GENERAL.—The credit under this section
23 shall not be allowed to the Federal Government, the
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24 government of any State, of the District of Colum-
25 bia, or of any possession of the United States, any
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1 tribal government, or any political subdivision, agen-
2 cy, or instrumentality of any of the foregoing.
3 (2) EXCEPTION.—Paragraph (1) shall not
4 apply to any organization described in section
5 501(c)(1) of the Internal Revenue Code of 1986 and
6 exempt from tax under section 501(a) of such Code.
7 (g) ELECTION NOT TO HAVE SECTION APPLY.—This
8 section shall not apply with respect to any eligible em-
9 ployer for any calendar quarter if such employer elects (at
10 such time and in such manner as the Secretary may pre-
11 scribe) not to have this section apply.
12 (h) TRANSFERS TO CERTAIN TRUST FUNDS.—There
13 are hereby appropriated to the Federal Old-Age and Sur-
14 vivors Insurance Trust Fund and the Federal Disability
15 Insurance Trust Fund established under section 201 of
16 the Social Security Act (42 U.S.C. 401) and the Social
17 Security Equivalent Benefit Account established under
18 section 15A(a) of the Railroad Retirement Act of 1974
19 (45 U.S.C. 231n–1(a)) amounts equal to the reduction in
20 revenues to the Treasury by reason of this section (without
21 regard to this subsection). Amounts appropriated by the
22 preceding sentence shall be transferred from the general
23 fund at such times and in such manner as to replicate
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24 to the extent possible the transfers which would have oc-
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1 curred to such Trust Fund or Account had this section
2 not been enacted.
3 (i) TREATMENT OF DEPOSITS.—The Secretary shall
4 waive any penalty under section 6656 of such Code for
5 any failure to make a deposit of applicable employment
6 taxes if the Secretary determines that such failure was due
7 to the anticipation of the credit allowed under this section.
8 (j) THIRD PARTY PAYORS.—Any credit allowed
9 under this section shall be treated as a credit described
10 in section 3511(d)(2) of such Code.
11 (k) REGULATIONS AND GUIDANCE.—The Secretary
12 shall issue such forms, instructions, regulations, and guid-
13 ance as are necessary—
14 (1) to allow the advance payment of the credit
15 under subsection (a), subject to the limitations pro-
16 vided in this section, based on such information as
17 the Secretary shall require,
18 (2) regulations or other guidance to provide for
19 the reconciliation of such advance payment with the
20 amount of the credit at the time of filing the return
21 of tax for the applicable quarter or taxable year,
22 (3) with respect to the application of the credit
23 under subsection (a) to third party payors (including
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24 professional employer organizations, certified profes-
25 sional employer organizations, or agents under sec-
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1 tion 3504 of the Internal Revenue Code of 1986),
2 including regulations or guidance allowing such
3 payors to submit documentation necessary to sub-
4 stantiate the eligible employer status of employers
5 that use such payors,
6 (4) for application of subsection (b)(1)(A) and
7 subparagraphs (A)(ii)(II) and (B) of subsection
8 (c)(2) in the case of any employer which was not
9 carrying on a trade or business for all or part of the
10 same calendar quarter in the prior year, and
11 (5) for recapturing the benefit of credits deter-
12 mined under this section in cases where there is a
13 subsequent adjustment to the credit determined
14 under subsection (a).
15 (l) APPLICATION OF SECTION.—This section shall
16 apply only to qualified fixed expenses paid or accrued after
17 March 12, 2020, and before January 1, 2021.
18 SEC. 20213. BUSINESS INTERRUPTION CREDIT FOR CER-
19 TAIN SELF-EMPLOYED INDIVIDUALS.
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