H. R. 5687, 116th Congress — Making Emergency Supplemental Appropriations for the Fiscal Year Ending September 30, 2020
Summary
H. R. 5687 is printed as an Act making emergency supplemental appropriations for the fiscal year ending September 30, 2020. It may be cited as the Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020. The table of contents lists Division A on emergency supplemental appropriations for disaster relief, Division B on Puerto Rico disaster tax relief, and Division C on budgetary effects. Title I of Division A provides $6,750,000 for Cybersecurity, Energy Security, and Emergency Response for technical assistance related to natural disasters in U.S. territories, and Title II covers Hurricane Education Recovery.
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“H. R. 5687, 116th Congress — Making Emergency Supplemental Appropriations for the Fiscal Year Ending September 30, 2020.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-116hr5687eh-bills-116hr5687eh/
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116TH CONGRESS
2D SESSION
H. R. 5687
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,
2
1 SECTION 1. SHORT TITLE.
2 This Act may be cited as the ‘‘Emergency Supple-
3 mental Appropriations for Disaster Relief and Puerto Rico
4 Disaster Tax Relief Act, 2020’’.
5 SEC. 2. TABLE OF CONTENTS.
6 The table of contents of this Act is as follows:
DIVISION A—EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR
DISASTER RELIEF ACT, 2020
DIVISION B—PUERTO RICO DISASTER TAX RELIEF ACT OF 2020
DIVISION C—BUDGETARY EFFECTS
7 SEC. 3. REFERENCES.
8 Except as expressly provided otherwise, any reference
9 to ‘‘this Act’’ contained in any division of this Act shall
10 be treated as referring only to the provisions of that divi-
11 sion.
12 DIVISION A—EMERGENCY SUPPLE-
13 MENTAL APPROPRIATIONS FOR DIS-
14 ASTER RELIEF ACT, 2020
15 That the following sums are appropriated, out of any
16 money in the Treasury not otherwise appropriated, for the
17 fiscal year ending September 30, 2020, and for other pur-
18 poses, namely:
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1 TITLE I
2 DEPARTMENT OF ENERGY
3 ENERGY PROGRAMS
4 CYBERSECURITY, ENERGY SECURITY, AND EMERGENCY
5 RESPONSE
6 For an additional amount for ‘‘Cybersecurity, Energy
7 Security, and Emergency Response’’, $6,750,000, to re-
8 main available until expended, for necessary expenses re-
9 lated to providing technical assistance related to natural
10 disasters in U.S. territories, including technical assistance
11 related to electric grids: Provided, That such amount is
12 designated by the Congress as being for an emergency re-
13 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
14 anced Budget and Emergency Deficit Control Act of 1985.
15 ELECTRICITY
16 For an additional amount for ‘‘Electricity’’,
17 $15,000,000 (increased by $3,000,000), to remain avail-
18 able until expended, for necessary expenses related to pro-
19 viding technical assistance related to natural disasters in
20 U.S. territories, including technical assistance related to
21 electric grids: Provided, That such amount is designated
22 by the Congress as being for an emergency requirement
23 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
24 et and Emergency Deficit Control Act of 1985.
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1 TITLE II
2 DEPARTMENT OF EDUCATION
3 HURRICANE EDUCATION RECOVERY
4 (INCLUDING TRANSFER OF FUNDS)
5 For an additional amount for ‘‘Hurricane Education
6 Recovery’’ for necessary expenses related to the con-
7 sequences of earthquakes occurring in calendar years
8 2019 and 2020 as of the date of enactment of this Act
9 in those areas for which a major disaster or emergency
10 has been declared under section 401 or 501 of the Robert
11 T. Stafford Disaster Relief and Emergency Assistance Act
12 (42 U.S.C. 5170 and 5191) (referred to under this head-
13 ing as ‘‘covered disaster or emergency’’), $100,000,000
14 (increased by $1,000,000), to remain available through
15 September 30, 2022, for assisting in meeting the edu-
16 cational needs of individuals affected by a covered disaster
17 or emergency: Provided, That such assistance shall be pro-
18 vided through any of the programs authorized under this
19 heading in title VIII of subdivision 1 of division B of the
20 Bipartisan Budget Act of 2018 (Public Law 115–123; 132
21 Stat. 95), as amended by section 201 of this Act, as deter-
22 mined by the Secretary of Education, and subject to the
23 terms and conditions that applied to those programs, ex-
24 cept that references to dates and school years in such Act
25 shall be deemed to be the corresponding dates and school
•HR 5687 EH
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1 years for the covered disaster or emergency: Provided fur-
2 ther, That the Secretary of Education may determine the
3 amounts to be used for each such program and shall notify
4 the Committees on Appropriations of the House of Rep-
5 resentatives and the Senate of these amounts not later
6 than 7 days prior to obligation: Provided further, That
7 $1,000,000 of the funds made available under this head-
8 ing, to remain available until expended, shall be trans-
9 ferred to the Office of the Inspector General of the De-
10 partment of Education for oversight of activities sup-
11 ported with funds appropriated under this heading, and
12 up to $500,000 of the funds made available under this
13 heading shall be for program administration: Provided fur-
14 ther, That such amount is designated by the Congress as
15 being for 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 GENERAL PROVISIONS—THIS TITLE
19 SEC. 201. (a) The second proviso under the heading
20 ‘‘Department of Education—Hurricane Education Recov-
21 ery’’ under title VIII of subdivision 1 of division B of the
22 Bipartisan Budget Act of 2018 (Public Law 115–123; 132
23 Stat. 95) is amended—
24 (1) in paragraph (2)—
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1 (A) in subparagraph (I), by striking ‘‘and’’
2 after the semicolon;
3 (B) in subparagraph (J) by inserting
4 ‘‘and’’ at the end; and
5 (C) by adding at the end the following:
6 ‘‘(K) assistance provided to an eligible en-
7 tity under paragraph (1)(A) that was affected
8 by Hurricane Maria or earthquakes occurring
9 in calendar years 2019 and 2020 as of the date
10 of enactment of the ‘Emergency Supplemental
11 Appropriations for Disaster Relief Act, 2020’,
12 to assist with restarting school operations, in-
13 cluding assistance provided to an eligible entity
14 before the date of enactment of the ‘Emergency
15 Supplemental Appropriations for Disaster Re-
16 lief Act, 2020’, may be used by the eligible enti-
17 ty to pay the non-Federal share of a project de-
18 scribed in section 406 of the Robert T. Stafford
19 Disaster and Relief Emergency Act (42 U.S.C.
20 5172), notwithstanding section 102(e)(3)(A) of
21 title IV of division B of Public Law 109–148
22 (119 Stat. 2794);’’;
23 (2) in paragraph (9), by striking ‘‘and’’ after
24 the semicolon;
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1 (3) by redesignating paragraph (10) as para-
2 graph (11); and
3 (4) by inserting after paragraph (9) the fol-
4 lowing:
5 ‘‘(10) if the amount available under paragraph
6 (3) is insufficient to meet the need for such assist-
7 ance as demonstrated by applications submitted by
8 eligible entities, the Secretary may use additional
9 funds available under this heading to fully fund ap-
10 proved applications; and’’.
11 (b) Amounts repurposed pursuant to the amendments
12 made by subsection (a) that were previously designated
13 by the Congress as an emergency requirement pursuant
14 to the Balanced Budget and Emergency Deficit Control
15 Act of 1985 are 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 SEC. 202. (a) Amounts previously made available for
20 activities authorized under ‘‘Department of Education—
21 Hurricane Education Recovery’’ in title VIII of subdivi-
22 sion 1 of division B of the Bipartisan Budget Act of 2018
23 (Public Law 115–123; 132 Stat. 95) may be used to ad-
24 dress unmet needs, as determined by the Secretary, for
25 that heading in this Act and in the Additional Supple-
•HR 5687 EH
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1 mental Appropriations for Disaster Relief Act, 2019 (Pub-
2 lic Law 116–20; 133 Stat. 890). In addition, any funds
3 provided under the heading ‘‘Department of Education—
4 Hurricane Education Recovery’’ in this Act that are allo-
5 cated in response to a covered disaster or emergency may
6 be used interchangeably and without limitation for the
7 same activities related to Hurricanes Maria and Irma.
8 (b) Amounts repurposed pursuant to this section that
9 were previously designated by the Congress, respectively,
10 as an emergency requirement or as being for disaster relief
11 pursuant to the Balanced Budget and Emergency Deficit
12 Control Act are designated by the Congress as being for
13 an emergency requirement pursuant to section
14 251(b)(2)(A)(i) of the Balanced Budget and Emergency
15 Deficit Control Act of 1985 or as being for disaster relief
16 pursuant to section 251(b)(2)(D) of the Balanced Budget
17 and Emergency Deficit Control Act of 1985.
18 SEC. 203. Not later than 30 days after the date of
19 enactment of this Act, the Secretary of Education shall
20 provide a detailed spend plan of anticipated uses of funds
21 made available in this title, including estimated personnel
22 and administrative costs, to the Committees on Appropria-
23 tions of the House of Representatives and the Senate: Pro-
24 vided, That such plan shall be updated and submitted to
25 the Committees on Appropriations of the House of Rep-
•HR 5687 EH
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1 resentatives and the Senate every 60 days until all funds
2 are expended or expire.
3 SEC. 204. Section 392 of the Higher Education Act
4 of 1965 (20 U.S.C. 1068a) is amended by adding at the
5 end the following:
6 ‘‘(d) WAIVER AUTHORITY WITH RESPECT TO INSTI-
7 TUTIONS LOCATED IN AN AREA AFFECTED BY HURRI-
8 CANE MARIA.—
9 ‘‘(1) WAIVER AUTHORITY.—Notwithstanding
10 any other provision of law, unless enacted with spe-
11 cific reference to this section, for any affected insti-
12 tution that was receiving assistance under this title
13 at the time of a covered hurricane disaster, the Sec-
14 retary shall, for each of the fiscal years 2020
15 through 2022 (and may, for each of the fiscal years
16 2023 and 2024)—
17 ‘‘(A) waive—
18 ‘‘(i) the eligibility data requirements
19 set forth in section 391(d);
20 ‘‘(ii) the wait-out period set forth in
21 section 313(d);
22 ‘‘(iii) the allotment requirements
23 under section 324; and
24 ‘‘(iv) the use of the funding formula
25 developed pursuant to section 326(f)(3);
•HR 5687 EH
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1 ‘‘(B) waive or modify any statutory or reg-
2 ulatory provision to ensure that affected institu-
3 tions that were receiving assistance under this
4 title at the time of a covered hurricane disaster
5 are not adversely affected by any formula cal-
6 culation for fiscal year 2020 or for any of the
7 four succeeding fiscal years, as necessary; and
8 ‘‘(C) make available to each affected insti-
9 tution an amount that is not less than the
10 amount made available to such institution
11 under this title for fiscal year 2017, except that
12 for any fiscal year for which the funds appro-
13 priated for payments under this title are less
14 than the appropriated level for fiscal year 2017,
15 the amount made available to such institutions
16 shall be ratably reduced among the institutions
17 receiving funds under this title.
18 ‘‘(2) DEFINITIONS.—In this subsection:
19 ‘‘(A) AFFECTED INSTITUTION.—The term
20 ‘affected institution’ means an institution of
21 higher education that—
22 ‘‘(i) is—
23 ‘‘(I) a part A institution (which
24 term shall have the meaning given the
•HR 5687 EH
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1 term ‘eligible institution’ under sec-
2 tion 312(b)); or
3 ‘‘(II) a part B institution, as
4 such term is defined in section
5 322(2), or as identified in section
6 326(e);
7 ‘‘(ii) is located in a covered area af-
8 fected by a hurricane disaster; and
9 ‘‘(iii) is able to demonstrate that, as a
10 result of the impact of a covered hurricane
11 disaster, the institution—
12 ‘‘(I) incurred physical damage;
13 ‘‘(II) has pursued collateral
14 source compensation from insurance,
15 the Federal Emergency Management
16 Agency, and the Small Business Ad-
17 ministration, as appropriate; and
18 ‘‘(III) was not able to fully re-
19 open in existing facilities or to fully
20 reopen to the pre-hurricane enroll-
21 ment levels during the 30-day period
22 beginning on September 7, 2017.
23 ‘‘(B) COVERED AREA AFFECTED BY A
24 HURRICANE DISASTER.—The term ‘covered area
25 affected by a hurricane disaster’ means an area
•HR 5687 EH
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1 for which the President declared a major dis-
2 aster under section 401 of the Robert T. Staf-
3 ford Disaster Relief and Emergency Assistance
4 Act (42 U.S.C. 5170) as a result of Hurricane
5 Maria.
6 ‘‘(C) COVERED HURRICANE DISASTER.—
7 The term ‘covered hurricane disaster’ means a
8 major disaster that the President declared to
9 exist, in accordance with section 401 of the
10 Robert T. Stafford Disaster Relief and Emer-
11 gency Assistance Act (42 U.S.C. 5170), and
12 that was caused by Hurricane Maria or Hurri-
13 cane Irma.’’.
14 TITLE III
15 DEPARTMENT OF TRANSPORTATION
16 FEDERAL HIGHWAY ADMINISTRATION
17 EMERGENCY RELIEF PROGRAM
18 For an additional amount for the Emergency Relief
19 Program as authorized under section 125 of title 23,
20 United States Code, $1,250,000,000, to remain available
21 until expended: Provided, That such amount is designated
22 by the Congress as being for an emergency requirement
23 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
24 et and Emergency Deficit Control Act of 1985.
•HR 5687 EH
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1 DEPARTMENT OF HOUSING AND URBAN
2 DEVELOPMENT
3 COMMUNITY PLANNING AND DEVELOPMENT
4 COMMUNITY DEVELOPMENT FUND
5 (INCLUDING TRANSFERS OF FUNDS)
6 For an additional amount for ‘‘Community Develop-
7 ment Fund’’, $2,000,000,000 (reduced by $1,000,000)
8 (increased by $1,000,000), to remain available until ex-
9 pended, for necessary expenses for activities authorized
10 under title I of the Housing and Community Development
11 Act of 1974 (42 U.S.C. 5301 et seq.) related to disaster
12 relief, long-term recovery, restoration of infrastructure
13 and housing, economic revitalization, and mitigation in the
14 most impacted and distressed areas resulting from an
15 emergency declaration relating to earthquakes that oc-
16 curred in 2020 or a declaration of a major disaster that
17 occurred in 2020 pursuant to the Robert T. Stafford Dis-
18 aster Relief and Emergency Assistance Act (42 U.S.C.
19 5121 et seq.): Provided, That funds shall be awarded di-
20 rectly to the State, unit of general local government, or
21 Indian tribe (as such term is defined in section 102 of
22 the Housing and Community Development Act of 1974)
23 at the discretion of the Secretary: Provided further, That
24 in determining the amount allocated under this heading
25 for any grantee, the Secretary shall include an additional
•HR 5687 EH
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1 amount for mitigation that is not less than 45 percent of
2 the amount allocated for such grantee for unmet needs:
3 Provided further, That the Secretary shall allocate for
4 grantees, based on the best available data, funds provided
5 for assistance under this heading no later than 60 days
6 after the date the disaster occurs, or the date of enactment
7 of this Act, whichever is later: Provided further, That the
8 Secretary may extend the deadline in the preceding pro-
9 viso by an additional 30 days if the Secretary jointly cer-
10 tifies with the Administrator of the Federal Emergency
11 Management Agency for each such extension, that the
12 Federal Emergency Management Agency has not made
13 sufficient information available to the Secretary regarding
14 relevant unmet recovery needs to make allocations in ac-
15 cordance with such deadlines: Provided further, That not
16 later than 5 days after making any such certification, the
17 Secretary shall transmit to the Committees on Appropria-
18 tions of the House of Representatives and the Senate, and
19 publish in the Federal Register such certification: Pro-
20 vided further, That not later than 90 days after the alloca-
21 tion of funds made to a grantee under this heading and
22 before the Secretary obligates any of such funds for a
23 grantee, the grantee shall submit a plan to the Secretary
24 for approval detailing the proposed use of all funds, in-
25 cluding criteria for eligibility and how the use of these
•HR 5687 EH
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1 funds will address long-term recovery and restoration of
2 infrastructure and housing, economic revitalization, and
3 mitigation in the most impacted and distressed areas: Pro-
4 vided further, That the Secretary shall approve or dis-
5 approve such plan not later than 60 days after submission
6 of the plan to the Secretary, and shall immediately notify
7 the applicant of the Secretary’s decision: Provided further,
8 That if the Secretary disapproves a plan, not later than
9 3 days after such disapproval the Secretary shall inform
10 the applicant in writing of (A) the reasons for disapproval,
11 and (B) actions that the applicant could take to meet the
12 criteria for approval: Provided further, That the Secretary
13 shall, for a period of not less than 45 days following the
14 date of disapproval, permit amendments to, or the resub-
15 mission of, any plan that is disapproved: Provided further,
16 That the Secretary shall approve or disapprove a plan
17 amendment not later than 30 days after receipt of such
18 amendments or resubmission: Provided further, That the
19 Secretary shall ensure that all grant agreements necessary
20 for prompt disbursement of funds allocated to a grantee
21 are executed no later than 60 days after the date of ap-
22 proval of a grantee’s plan: Provided further, That prior
23 to making any grant of funds provided under this heading
24 the Secretary, (1) must receive from the grantee informa-
25 tion that allows the Secretary to certify that such grantee
•HR 5687 EH
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1 has in place proficient financial controls and procurement
2 processes and has established adequate procedures to pre-
3 vent any duplication of benefits as defined by section 312
4 of the Robert T. Stafford Disaster Relief and Emergency
5 Assistance Act (42 U.S.C. 5155), to ensure timely expend-
6 iture of funds, to maintain comprehensive websites regard-
7 ing all disaster recovery activities assisted with these
8 funds, and to detect and prevent waste, fraud, and abuse
9 of funds, and (2) shall certify in advance that such grantee
10 has in place such controls, processes and procedure: Pro-
11 vided further, That the Secretary shall not prohibit the
12 use of funds made available under this heading for non-
13 Federal share as authorized by section 105(a)(9) of the
14 Housing and Community Development Act of 1974 (42
15 U.S.C. 5305(a)(9)): Provided further, That with the
16 amounts made available under this heading, grantees may
17 establish grant programs to assist small businesses for
18 working capital purposes to aid in recovery: Provided fur-
19 ther, That with respect to any such duplication of benefits,
20 the Secretary shall act in accordance with section 1210
21 of the Disaster Recovery Reform Act of 2018 (division D
22 of Public Law 115–254; 132 Stat. 3442) and section 312
23 of the Robert T. Stafford Disaster Relief and Emergency
24 Assistance Act (42 U.S.C. 5155): Provided further, That
25 the Secretary shall require grantees to maintain on a pub-
•HR 5687 EH
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1 lic website information, ensuring meaningful access for in-
2 dividuals with limited English proficiency in accordance
3 with the Final Guidance issued by the Department of
4 Housing and Urban Development on January 22, 2007
5 (72 Fed. Reg. 2732), containing common reporting cri-
6 teria established by the Department that permits individ-
7 uals and entities awaiting assistance and the general pub-
8 lic to see how all grant funds are used, including copies
9 of all relevant procurement documents, grantee adminis-
10 trative contracts and details of ongoing procurement proc-
11 esses, as determined by the Secretary: Provided further,
12 That such funds may not be used for activities reimburs-
13 able by, or for which funds have been made available by,
14 the Federal Emergency Management Agency or the Army
15 Corps of Engineers: Provided further, That funds allocated
16 under this heading shall not be considered relevant to the
17 non-disaster formula allocations made pursuant to section
18 106 of the Housing and Community Development Act of
19 1974 (42 U.S.C. 5306): Provided further, That a State,
20 unit of general local government, or Indian tribe may use
21 up to 5 percent of its allocation for administrative costs:
22 Provided further, That in administering the funds under
23 this heading, the Secretary of Housing and Urban Devel-
24 opment may waive, or specify alternative requirements for,
25 any provision of any statute or regulation that the Sec-
•HR 5687 EH
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1 retary administers in connection with the obligation by the
2 Secretary or the use by the recipient of these funds (except
3 for any requirements related to fair housing, non-
4 discrimination, labor standards, the environment, and any
5 timelines specified under this heading), if the Secretary
6 finds that good cause exists for the waiver or alternative
7 requirement and such waiver or alternative requirement
8 would not be inconsistent with the overall purpose of title
9 I of the Housing and Community Development Act of
10 1974: Provided further, That, notwithstanding the pre-
11 ceding proviso, recipients of funds provided under this
12 heading that use such funds to supplement Federal assist-
13 ance provided under section 402, 403, 404, 406, 407,
14 408(c)(4), or 502 of the Robert T. Stafford Disaster Re-
15 lief and Emergency Assistance Act (42 U.S.C. 5121 et
16 seq.) may adopt, without review or public comment, any
17 environmental review, approval, or permit performed by
18 a Federal agency, and such adoption shall satisfy the re-
19 sponsibilities of the recipient with respect to such environ-
20 mental review, approval or permit: Provided further, That,
21 notwithstanding section 104(g)(2) of the Housing and
22 Community Development Act of 1974 (42 U.S.C.
23 5304(g)(2)), the Secretary may, upon receipt of a request
24 for release of funds and certification, immediately approve
25 the release of funds for an activity or project assisted
•HR 5687 EH
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1 under this heading if the recipient has adopted an environ-
2 mental review, approval or permit under the preceding
3 proviso or the activity or project is categorically excluded
4 from review under the National Environmental Policy Act
5 of 1969 (42 U.S.C. 4321 et seq.): Provided further, That
6 the Secretary shall publish via notice in the Federal Reg-
7 ister any waiver, or alternative requirement, to any statute
8 or regulation that the Secretary administers pursuant to
9 title I of the Housing and Community Development Act
10 of 1974 no later than 5 days before the effective date of
11 such waiver or alternative requirement: Provided further,
12 That of the amounts made available under this heading,
13 up to $5,000,000 shall be made available for capacity
14 building and technical assistance, including assistance on
15 contracting and procurement processes, to support States,
16 units of general local government, or Indian tribes (and
17 their subrecipients) that receive allocations pursuant to
18 this heading, or may receive similar allocations for disaster
19 recovery in future appropriations Acts: Provided further,
20 That of the amounts made available under this heading,
21 up to $2,500,000 shall be transferred, in aggregate, to
22 ‘‘Department of Housing and Urban Development—Pro-
23 gram Office Salaries and Expenses—Community Planning
24 and Development’’ for necessary costs, including informa-
25 tion technology costs, of administering and overseeing the
•HR 5687 EH
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1 obligation and expenditure of amounts under this heading:
2 Provided further, That the amount specified in the pre-
3 ceding proviso shall be combined with funds appropriated
4 under the same heading in prior appropriations Acts with-
5 out limitation: Provided further, That the Secretary shall
6 transmit each certification made under the authorities
7 provided in this Act to the Committees on Appropriations
8 of the House of Representatives and the Senate no later
9 than 3 days after making any such certification: Provided
10 further, 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: Provided further, That
14 amounts repurposed under this heading that were pre-
15 viously designated by the Congress as an emergency re-
16 quirement pursuant to the Balanced Budget and Emer-
17 gency Deficit Control Act are designated by the Congress
18 as 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 GENERAL PROVISIONS—THIS TITLE
22 SEC. 301. For an additional amount for ‘‘Department
23 of Housing and Urban Development—Community Plan-
24 ning and Development—Community Development Fund’’,
25 $1,260,000,000 (increased by $45,000,000), to remain
•HR 5687 EH
21
1 available until expended, which amounts shall be allocated
2 and used under the same authority and conditions as the
3 additional appropriations under the heading ‘‘Department
4 of Housing and Urban Development—Community Plan-
5 ning and Development—Community Development Fund’’
6 of title XI of the Additional Supplemental Appropriations
7 for Disaster Relief Act, 2019 (Public Law 116–20; 133
8 Stat. 896): Provided, That not less than $1,530,000,000
9 of the funds made available in this section and under the
10 heading ‘‘Department of Housing and Urban Develop-
11 ment—Community Planning and Development—Commu-
12 nity Development Fund’’ of title XI of the Additional Sup-
13 plemental Appropriations for Disaster Relief Act, 2019
14 (Public Law 116–20) shall be allocated to grantees, no
15 later than 60 days after the date of enactment of this Act,
16 for mitigation activities in the most impacted and dis-
17 tressed areas resulting from a major disaster that oc-
18 curred in 2018 or 2019: Provided further, That such allo-
19 cations shall be made in the same proportion that the
20 amount of funds each grantee received under this section,
21 under the heading ‘‘Department of Housing and Urban
22 Development—Community Planning and Development—
23 Community Development Fund’’ of title XI of the Addi-
24 tional Supplemental Appropriations for Disaster Relief
25 Act, 2019 (Public Law 116–20), and under the same
•HR 5687 EH
22
1 heading in division I of Public Law 115–254 bears to the
2 amount of all funds provided to all grantees that received
3 allocations for disasters that occurred in 2018 or 2019:
4 Provided further, That none of the funds made available
5 under this section or under the heading ‘‘Department of
6 Housing and Urban Development—Community Planning
7 and Development—Community Development Fund’’ of
8 title XI of the Additional Supplemental Appropriations for
9 Disaster Relief Act, 2019 (Public Law 116–20) may be
10 used for any part of a major disaster that was declared
11 in 2020: Provided further, That in administering funds
12 made available under this section and title XI of the Addi-
13 tional Supplemental Appropriations for Disaster Relief
14 Act, 2019 (Public Law 116–20), the fourth proviso under
15 the heading ‘‘Department of Housing and Urban Develop-
16 ment—Community Planning and Development—Commu-
17 nity Development Fund’’ in Public Law 116–20 and the
18 first proviso of section 1102 of such Public Law shall have
19 no force or effect: Provided further, That such amount is
20 designated by the Congress as being for an emergency re-
21 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
22 anced Budget and Emergency Deficit Control Act of 1985:
23 Provided further, That amounts repurposed by this section
24 that were previously designated by the Congress as an
25 emergency requirement or as being for disaster relief pur-
•HR 5687 EH
23
1 suant to the Balanced Budget and Emergency Deficit
2 Control Act are designated by the Congress as being for
3 an emergency requirement pursuant to section
4 251(b)(2)(A)(i) of the Balanced Budget and Emergency
5 Deficit Control Act of 1985 or as being for disaster relief
6 pursuant to section 251(b)(2)(D) of the Balanced Budget
7 and Emergency Deficit Control Act of 1985.
8 SEC. 302. (a) Amounts previously made available for
9 activities authorized under title I of the Housing and Com-
10 munity Development Act of 1974 (42 U.S.C. 5301 et seq.)
11 related to disaster relief, long-term recovery, restoration
12 of infrastructure and housing, economic revitalization, and
13 mitigation in the most impacted and distressed areas re-
14 sulting from a major disaster, including funds provided
15 under the heading ‘‘Department of Housing and Urban
16 Development—Community Planning and Development—
17 Community Development Fund’’ in prior appropriations
18 Acts, that were allocated in response to Hurricanes Irma
19 and Maria, may be used interchangeably and without limi-
20 tation for the same activities funded under the heading
21 ‘‘Department of Housing and Urban Development—Com-
22 munity Planning and Development—Community Develop-
23 ment Fund’’ in this Act. In addition, any funds provided
24 under the heading ‘‘Department of Housing and Urban
25 Development—Community Planning and Development—
•HR 5687 EH
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1 Community Development Fund’’ in this Act may be used
2 interchangeably and without limitation for the same activi-
3 ties in the most impacted and distressed areas related to
4 Hurricanes Irma and Maria.
5 (b)(1) Until the date on which the Secretary of Hous-
6 ing and Urban Development publishes a Federal Register
7 Notice implementing this provision—
8 (A) grantees may submit for approval by the
9 Secretary of Housing and Urban Development re-
10 vised plans for the use of funds related to Hurri-
11 canes Irma and Maria that expand the eligible bene-
12 ficiaries of existing programs contained in such pre-
13 viously approved plans to include those activities
14 funded under the heading ‘‘Department of Housing
15 and Urban Development—Community Planning and
16 Development—Community Development Fund’’ in
17 this Act; and
18 (B) approval of any such revised plans shall in-
19 clude the execution of revised grant terms and con-
20 ditions as necessary.
21 (2) Beginning on the date of the publication of
22 the implementing Notice, any plan revisions shall
23 follow the requirements contained in such Notice.
24 (c) Amounts repurposed by this section that were pre-
25 viously designated by the Congress as an emergency re-
•HR 5687 EH
25
1 quirement or as being for disaster relief pursuant to the
2 Balanced Budget and Emergency Deficit Control Act are
3 designated by the Congress as being for an emergency re-
4 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
5 anced Budget and Emergency Deficit Control Act of 1985
6 or as being for disaster relief pursuant to section
7 251(b)(2)(D) of the Balanced Budget and Emergency
8 Deficit Control Act of 1985.
9 SEC. 303. For funds appropriated under the heading
10 ‘‘Department of Housing and Urban Development—Com-
11 munity Planning and Development—Community Develop-
12 ment Fund’’ in subdivision 1 of division B of the Bipar-
13 tisan Budget Act of 2018 (Public Law 115–123) or the
14 Additional Supplemental Appropriations for Disaster Re-
15 lief Act, 2019 (Public Law 116–20), the Secretary shall
16 execute all grant agreements for disbursement of funds
17 allocated to a grantee no later than 60 days after the date
18 of approval of a grantee’s plan for the use of funds: Pro-
19 vided, That amounts repurposed by this section that were
20 previously designated as an emergency requirement or as
21 being for disaster relief pursuant to the Balanced Budget
22 and Emergency Deficit Control Act of 1985 are des-
23 ignated by the Congress as being for an emergency re-
24 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
25 anced Budget and Emergency Deficit Control Act of 1985
•HR 5687 EH
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1 or as being for disaster relief pursuant to section
2 251(b)(2)(D) of the Balanced Budget and Emergency
3 Deficit Control Act of 1985.
4 SEC. 304. (a) The Secretary of Housing and Urban
5 Development, the Secretary of Energy, the Administrator
6 of the Federal Emergency Management Agency, and other
7 Federal partners, shall complete the interagency consulta-
8 tion and coordination of Federal investments necessary for
9 the Secretary of Housing and Urban Development to de-
10 velop administrative requirements for funds provided for
11 enhanced or improved electrical power systems under the
12 heading ‘‘Department of Housing and Urban Develop-
13 ment—Community Planning and Development—Commu-
14 nity Development Fund’’ in title XI of subdivision 1 of
15 division B of the Bipartisan Budget Act of 2018 (Public
16 Law 115–123) no later than 30 days after the date of
17 enactment of this Act.
18 (b) With respect to amounts made available for en-
19 hanced or improved electrical power systems under the
20 heading ‘‘Department of Housing and Urban Develop-
21 ment—Community Planning and Development—Commu-
22 nity Development Fund’’ in title XI of subdivision 1 of
23 division B of the Bipartisan Budget Act of 2018 (Public
24 Law 115–123), the Secretary of Housing and Urban De-
25 velopment shall publish in the Federal Register the alloca-
•HR 5687 EH
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1 tions to all eligible grantees, and the necessary administra-
2 tive requirements applicable to such allocations no later
3 than 60 days after the date of enactment of this Act.
4 (c) Amounts repurposed pursuant to this section that
5 were previously designated by the Congress as an emer-
6 gency requirement or as being for disaster relief pursuant
7 to the Balanced Budget and Emergency Deficit Control
8 Act of 1985 are 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 or as being for disaster relief
12 pursuant to section 251(b)(2)(D) of the Balanced Budget
13 and Emergency Deficit Control Act of 1985.
14 TITLE IV—GENERAL PROVISIONS—THIS ACT
15 SEC. 401. In addition to other amounts made avail-
16 able by section 309 of division A of the Additional Supple-
17 mental Appropriations for Disaster Relief Requirements
18 Act, 2017 (Public Law 115–72; 131 Stat. 1229), and by
19 section 104 of title I of the Additional Supplemental Ap-
20 propriations for Disaster Relief Act, 2019 (Public Law
21 116–20; 133 Stat. 874), there is appropriated to the Sec-
22 retary, out of any moneys in the Treasury not otherwise
23 appropriated, for the fiscal year ending September 30,
24 2020, $40,000,000 (increased by $170,000,000) to pro-
25 vide a grant to the Commonwealth of Puerto Rico for dis-
•HR 5687 EH
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1 aster nutrition assistance in response to a major earth-
2 quake disaster or emergency designated by the President
3 under the Robert T. Stafford Disaster Relief and Emer-
4 gency Assistance Act (42 U.S.C. 5121 et seq.): Provided,
5 That the funds made available to the Commonwealth of
6 Puerto Rico under this section shall remain available for
7 obligation by the Commonwealth until September 30,
8 2021, and shall be in addition to funds otherwise made
9 available: Provided further, That such amount is des-
10 ignated by the Congress as being for an emergency re-
11 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
12 anced Budget and Emergency Deficit Control Act of 1985.
13 SEC. 402. (a) Section 20601 of the Bipartisan Budg-
14 et Act of 2018 (Public Law 115–123) is amended by strik-
15 ing ‘‘and DR–4335–USVI’’ and inserting ‘‘DR–4335–
16 USVI, and for all major disasters declared under the Rob-
17 ert T. Stafford Disaster Relief and Emergency Assistance
18 Act (42 U.S.C. 5121 et seq.) for Puerto Rico or the
19 United States Virgin Islands during calendar year 2020’’.
20 (b) Subsection (a) shall be applied as if it were in
21 effect beginning on January 1, 2020.
22 (c) Amounts repurposed by this section and the
23 amendments made by this section that were previously
24 designated by the Congress as an emergency requirement
25 or as being for disaster relief pursuant to the Balanced
•HR 5687 EH
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1 Budget and Emergency Deficit Control Act of 1985 are
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 or as being for disaster relief pursuant to section
6 251(b)(2)(D) of the Balanced Budget and Emergency
7 Deficit Control Act of 1985.
8 SEC. 403. Each amount appropriated or made avail-
9 able by this Act is in addition to amounts otherwise appro-
10 priated for the fiscal year involved.
11 SEC. 404. No part of any appropriation contained in
12 this Act shall remain available for obligation beyond the
13 current fiscal year unless expressly so provided herein.
14 SEC. 405. Unless otherwise provided for by this Act,
15 the additional amounts appropriated by this Act to appro-
16 priations accounts shall be available under the authorities
17 and conditions applicable to such appropriations accounts
18 for fiscal year 2020.
19 SEC. 406. Each amount designated in this Act by the
20 Congress as being for an emergency requirement pursuant
21 to section 251(b)(2)(A)(i) of the Balanced Budget and
22 Emergency Deficit Control Act of 1985 shall be available
23 (or rescinded or transferred, if applicable) only if the
24 President subsequently so designates all such amounts
25 and transmits such designations to the Congress.
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1 SEC. 407. Any amount appropriated by this Act, des-
2 ignated by the Congress as 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 and subse-
5 quently so designated by the President, and transferred
6 pursuant to transfer authorities provided by this Act shall
7 retain such designation.
8 This division may be cited as the ‘‘Emergency Sup-
9 plemental Appropriations for Disaster Relief Act, 2020’’.
10 DIVISION B—PUERTO RICO DISASTER TAX
11 RELIEF ACT OF 2020
12 SHORT TITLE
13 SEC. 101. This division may be cited as the ‘‘Puerto
14 Rico Disaster Tax Relief Act of 2020’’.
15 QUALIFIED PUERTO RICO DISASTER ZONE DEFINED
16 SEC. 102. For purposes of this division, the term
17 ‘‘qualified Puerto Rico disaster zone’’ means any area—
18 (1) with respect to which a major disaster was
19 declared by the President under section 401 of the
20 Robert T. Stafford Disaster Relief and Emergency
21 Assistance Act by reason of the earthquakes occur-
22 ring in or near Puerto Rico beginning on December
23 28, 2019, and ending on the date which is 60 days
24 after the date of the enactment of this Act, and
25 (2) which was determined by the President to
26 warrant individual or individual and public assist-
•HR 5687 EH
31
1 ance from the Federal Government under such Act
2 by reason of such earthquakes.
3 CHILD TAX CREDIT FOR PUERTO RICO AND OTHER
4 POSSESSIONS OF THE UNITED STATES
5 SEC. 103. (a) PUERTO RICO.—
6 (1) SAME TREATMENT OF FAMILIES IN PUERTO
7 RICO WITH ONE CHILD OR TWO CHILDREN THAT IS
8 CURRENTLY PROVIDED TO FAMILIES IN PUERTO
9 RICO WITH THREE OR MORE CHILDREN.—Section
10 24(d) of the Internal Revenue Code of 1986 is
11 amended by adding at the end the following new
12 paragraph:
13 ‘‘(4) RESIDENTS OF PUERTO RICO.—In the case
14 of an individual who is a bona fide resident of Puer-
15 to Rico (within the meaning of section 937(a)) for
16 the taxable year, paragraph (1)(B)(ii) shall be ap-
17 plied by substituting ‘1 or more qualifying children’
18 for ‘3 or more qualifying children’.’’.
19 (2) EFFECTIVE DATE.—The amendment made
20 by paragraph (1) shall apply to taxable years begin-
21 ning after December 31, 2019.
22 (b) MIRROR CODE POSSESSIONS.—The Secretary of
23 the Treasury shall pay to each possession of the United
24 States with a mirror code tax system amounts equal to
25 the loss to that possession by reason of the application
26 of section 24 of the Internal Revenue Code of 1986 with
•HR 5687 EH
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1 respect to taxable years beginning after 2019. Such
2 amounts shall be determined by the Secretary of the
3 Treasury based on information provided by the govern-
4 ment of the respective possession.
5 (c) AMERICAN SAMOA.—The Secretary of the Treas-
6 ury shall pay to American Samoa amounts estimated by
7 the Secretary of the Treasury as being equal to the aggre-
8 gate benefits that would have been provided to the resi-
9 dents of American Samoa by reason of the application of
10 section 24 of such Code for taxable years beginning after
11 2019 if the provisions of such section had been in effect
12 in American Samoa. The preceding sentence shall not
13 apply unless American Samoa has a plan, which has been
14 approved by the Secretary of the Treasury, under which
15 American Samoa will promptly distribute such payments
16 to the residents of American Samoa in a manner which
17 replicates to the greatest degree practicable the benefits
18 that would have been so provided to each such resident.
19 (d) DEFINITIONS AND SPECIAL RULES.—
20 (1) IN GENERAL.—No credit shall be allowed
21 against United States income taxes for any taxable
22 year under section 24 of the Internal Revenue Code
23 of 1986 to any person—
24 (A) to whom a credit is allowed against
25 taxes imposed by a possession with a mirror
•HR 5687 EH
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1 code tax system by reason of the application of
2 section 24 of such Code in such possession for
3 such taxable year, or
4 (B) who is eligible for a payment under a
5 plan described in subsection (c) with respect to
6 such taxable year.
7 (2) MIRROR CODE TAX SYSTEM.—For purposes
8 of this section, the term ‘‘mirror code tax system’’
9 means, with respect to any possession of the United
10 States, the income tax system of such possession if
11 the income tax liability of the residents of such pos-
12 session under such system is determined by ref-
13 erence to the income tax laws of the United States
14 as if such possession were the United States.
15 (3) TREATMENT OF PAYMENTS.—For purposes
16 of section 1324(b)(2) of title 31, United States
17 Code, the payments under subsections (b) and (c)
18 shall be treated in the same manner as a refund due
19 from the credit allowed under section 24 of the In-
20 ternal Revenue Code of 1986.
21 APPLICATION OF EARNED INCOME TAX CREDIT IN
22 POSSESSIONS OF THE UNITED STATES
23 SEC. 104. (a) IN GENERAL.—Chapter 77 of the In-
24 ternal Revenue Code of 1986 is amended by adding at the
25 end the following new section:
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1 ‘‘SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT
2 TO POSSESSIONS OF THE UNITED STATES.
3 ‘‘(a) PUERTO RICO.—
4 ‘‘(1) IN GENERAL.—With respect to calendar
5 year 2021 and each calendar year thereafter, the
6 Secretary shall, except as otherwise provided in this
7 subsection, make payments to Puerto Rico equal
8 to—
9 ‘‘(A) the specified matching amount for
10 such calendar year, plus
11 ‘‘(B) in the case of calendar years 2021
12 through 2025, the lesser of—
13 ‘‘(i) the expenditures made by Puerto
14 Rico during such calendar year for edu-
15 cation efforts with respect to individual
16 taxpayers and tax return preparers relat-
17 ing to the earned income tax credit, or
18 ‘‘(ii) $1,000,000.
19 ‘‘(2) REQUIREMENT TO REFORM EARNED IN-
20 COME TAX CREDIT.—The Secretary shall not make
21 any payments under paragraph (1) with respect to
22 any calendar year unless Puerto Rico has in effect
23 an earned income tax credit for taxable years begin-
24 ning in or with such calendar year which (relative to
25 the earned income tax credit which was in effect for
26 taxable years beginning in or with calendar year
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35
1 2019) increases the percentage of earned income
2 which is allowed as a credit for each group of indi-
3 viduals with respect to which such percentage is sep-
4 arately stated or determined in a manner designed
5 to substantially increase workforce participation.
6 ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
7 poses of this subsection—
8 ‘‘(A) IN GENERAL.—The term ‘specified
9 matching amount’ means, with respect to any
10 calendar year, the lesser of—
11 ‘‘(i) the excess (if any) of—
12 ‘‘(I) the cost to Puerto Rico of
13 the earned income tax credit for tax-
14 able years beginning in or with such
15 calendar year, over
16 ‘‘(II) the base amount for such
17 calendar year, or
18 ‘‘(ii) the product of 3, multiplied by
19 the base amount for such calendar year.
20 ‘‘(B) BASE AMOUNT.—
21 ‘‘(i) BASE AMOUNT FOR 2021.—In the
22 case of calendar year 2021, the term ‘base
23 amount’ means the greater of—
24 ‘‘(I) the cost to Puerto Rico of
25 the earned income tax credit for tax-
•HR 5687 EH
36
1 able years beginning in or with cal-
2 endar year 2019 (rounded to the
3 nearest multiple of $1,000,000), or
4 ‘‘(II) $200,000,000.
5 ‘‘(ii) INFLATION ADJUSTMENT.—In
6 the case of any calendar year after 2021,
7 the term ‘base amount’ means the dollar
8 amount determined under clause (i) in-
9 creased by an amount equal to—
10 ‘‘(I) such dollar amount, multi-
11 plied by—
12 ‘‘(II) the cost-of-living adjust-
13 ment determined under section 1(f)(3)
14 for such calendar year, determined by
15 substituting ‘calendar year 2020’ for
16 ‘calendar year 2016’ in subparagraph
17 (A)(ii) thereof.
18 Any amount determined under this clause
19 shall be rounded to the nearest multiple of
20 $1,000,000.
21 ‘‘(4) RULES RELATED TO PAYMENTS AND RE-
22 PORTS.—
23 ‘‘(A) TIMING OF PAYMENTS.—The Sec-
24 retary shall make payments under paragraph
25 (1) for any calendar year—
•HR 5687 EH
37
1 ‘‘(i) after receipt of the report de-
2 scribed in subparagraph (B) for such cal-
3 endar year, and
4 ‘‘(ii) except as provided in clause (i),
5 within a reasonable period of time before
6 the due date for individual income tax re-
7 turns (as determined under the laws of
8 Puerto Rico) for taxable years which began
9 on the first day of such calendar year.
10 ‘‘(B) ANNUAL REPORTS.—With respect to
11 calendar year 2021 and each calendar year
12 thereafter, Puerto Rico shall provide to the Sec-
13 retary a report which shall include—
14 ‘‘(i) an estimate of the costs described
15 in paragraphs (1)(B)(i) and (3)(A)(i)(I)
16 with respect to such calendar year, and
17 ‘‘(ii) a statement of such costs with
18 respect to the preceding calendar year.
19 ‘‘(C) ADJUSTMENTS.—
20 ‘‘(i) IN GENERAL.—In the event that
21 any estimate of an amount is more or less
22 than the actual amount as later deter-
23 mined and any payment under paragraph
24 (1) was determined on the basis of such
25 estimate, proper payment shall be made
•HR 5687 EH
38
1 by, or to, the Secretary (as the case may
2 be) as soon as practicable after the deter-
3 mination that such estimate was inac-
4 curate. Proper adjustment shall be made in
5 the amount of any subsequent payments
6 made under paragraph (1) to the extent
7 that proper payment is not made under the
8 preceding sentence before such subsequent
9 payments.
10 ‘‘(ii) ADDITIONAL REPORTS.—The
11 Secretary may require such additional peri-
12 odic reports of the information described in
13 subparagraph (B) as the Secretary deter-
14 mines appropriate to facilitate timely ad-
15 justments under clause (i).
16 ‘‘(D) DETERMINATION OF COST OF
17 EARNED INCOME TAX CREDIT.—For purposes
18 of this subsection, the cost to Puerto Rico of
19 the earned income tax credit shall be deter-
20 mined by the Secretary on the basis of the laws
21 of Puerto Rico and shall include reductions in
22 revenues received by Puerto Rico by reason of
23 such credit and refunds attributable to such
24 credit, but shall not include any administrative
25 costs with respect to such credit.
•HR 5687 EH
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1 ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
2 TEMS.—
3 ‘‘(1) IN GENERAL.—With respect to calendar
4 year 2021 and each calendar year thereafter, the
5 Secretary shall, except as otherwise provided in this
6 subsection, make payments to the Virgin Islands,
7 Guam, and the Commonwealth of the Northern Mar-
8 iana Islands equal to—
9 ‘‘(A) 75 percent of the cost to such posses-
10 sion of the earned income tax credit for taxable
11 years beginning in or with such calendar year,
12 plus
13 ‘‘(B) in the case of calendar years 2021
14 through 2025, the lesser of—
15 ‘‘(i) the expenditures made by such
16 possession during such calendar year for
17 education efforts with respect to individual
18 taxpayers and tax return preparers relat-
19 ing to such earned income tax credit, or
20 ‘‘(ii) $50,000.
21 ‘‘(2) APPLICATION OF CERTAIN RULES.—Rules
22 similar to the rules of subparagraphs (A), (B), (C),
23 and (D) of subsection (a)(4) shall apply for purposes
24 of this subsection.
25 ‘‘(c) AMERICAN SAMOA.—
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1 ‘‘(1) IN GENERAL.—With respect to calendar
2 year 2021 and each calendar year thereafter, the
3 Secretary shall, except as otherwise provided in this
4 subsection, make payments to American Samoa
5 equal to—
6 ‘‘(A) the lesser of—
7 ‘‘(i) 75 percent of the cost to Amer-
8 ican Samoa of the earned income tax cred-
9 it for taxable years beginning in or with
10 such calendar year, or
11 ‘‘(ii) $12,000,000, plus
12 ‘‘(B) in the case of calendar years 2021
13 through 2025, the lesser of—
14 ‘‘(i) the expenditures made by Amer-
15 ican Samoa during such calendar year for
16 education efforts with respect to individual
17 taxpayers and tax return preparers relat-
18 ing to such earned income tax credit, or
19 ‘‘(ii) $50,000.
20 ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN
21 AN EARNED INCOME TAX CREDIT.—The Secretary
22 shall not make any payments under paragraph (1)
23 with respect to any calendar year unless American
24 Samoa has in effect an earned income tax credit for
25 taxable years beginning in or with such calendar
•HR 5687 EH
41
1 year which allows a refundable tax credit to individ-
2 uals on the basis of the taxpayer’s earned income
3 which is designed to substantially increase workforce
4 participation.
5 ‘‘(3) INFLATION ADJUSTMENT.—In the case of
6 any calendar year after 2021, the $12,000,000
7 amount in paragraph (1)(A)(ii) shall be increased by
8 an amount equal to—
9 ‘‘(A) such dollar amount, multiplied by—
10 ‘‘(B) the cost-of-living adjustment deter-
11 mined under section 1(f)(3) for such calendar
12 year, determined by substituting ‘calendar year
13 2020’ for ‘calendar year 2016’ in subparagraph
14 (A)(ii) thereof.
15 Any increase determined under this clause shall be
16 rounded to the nearest multiple of $100,000.
17 ‘‘(4) APPLICATION OF CERTAIN RULES.—Rules
18 similar to the rules of subparagraphs (A), (B), (C),
19 and (D) of subsection (a)(4) shall apply for purposes
20 of this subsection.
21 ‘‘(d) TREATMENT OF PAYMENTS.—For purposes of
22 section 1324 of title 31, United States Code, the payments
23 under this section shall be treated in the same manner
24 as a refund due from a credit provision referred to in sub-
25 section (b)(2) of such section.’’.
•HR 5687 EH
42
1 (b) CLERICAL AMENDMENT.—The table of sections
2 for chapter 77 of such Code is amended by adding at the
3 end the following new item:
‘‘Sec. 7529. Application of earned income tax credit to possessions of the
United States.’’.
4 LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR
5 PUERTO RICO
6 SEC. 105. (a) IN GENERAL.—For purposes of section
7 42 of the Internal Revenue Code of 1986, the State hous-
8 ing credit ceiling for Puerto Rico for calendar year 2020
9 shall be increased by $50,000,000.
10 (b) QUALIFIED PUERTO RICO DISASTER ZONES
11 TREATED AS DIFFICULT DEVELOPMENT AREAS.—
12 (1) IN GENERAL.—For purposes of section 42
13 of the Internal Revenue Code of 1986, in the case
14 of a qualified building placed in service in a qualified
15 Puerto Rico disaster zone (as defined in section
16 102), such area shall be treated as a difficult devel-
17 opment area under subclause (I) of section
18 42(d)(5)(B)(iii) but shall not be taken into account
19 for purposes of applying the limitation under sub-
20 clause (II) of such section.
21 (2) QUALIFIED BUILDING.—For purposes of
22 this subsection, the term ‘‘qualified building’’ means
23 any building which is allocated a housing credit dol-
24 lar amount during calendar year 2020 or 2021.
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1 (3) OTHER DEFINITIONS.—Terms used in this
2 section which are also used in section 42 of the In-
3 ternal Revenue Code of 1986 shall have the same
4 meaning when used in this section as when used in
5 such section 42.
6 NEW MARKETS TAX CREDIT ALLOCATIONS FOR PUERTO
7 RICO
8 SEC. 106. (a) IN GENERAL.—For purposes of section
9 45D of the Internal Revenue Code of 1986—
10 (1) the new markets tax credit limitation other-
11 wise determined under subsection (f)(1) thereof for
12 each of 2020 and 2021 shall be increased by
13 $500,000,000, to be allocated among specified com-
14 munity development entities to make qualified low-
15 income community investments in Puerto Rico, and
16 (2) section 45D(f)(3) shall be applied—
17 (A) separately with respect to the amounts
18 of the increases under paragraph (1), and
19 (B) solely with respect to the amounts of
20 the increases described in subparagraph (A),
21 the last sentence of such section shall not pre-
22 vent such amounts from being carried to cal-
23 endar year 2026.
24 (b) SPECIFIED COMMUNITY DEVELOPMENT ENTI-
25 TIES.—For purposes of this section, the term ‘‘specified
26 community development entity’’ means any qualified com-
•HR 5687 EH
44
1 munity development entity if such entity has a history of
2 making qualified low-income community investments in
3 federally declared disaster areas or Puerto Rico.
4 (c) OTHER DEFINITIONS.—Terms used in this sec-
5 tion which are also used in section 45D of the Internal
6 Revenue Code of 1986 shall have the same meaning when
7 used in this section as when used in such section 45D.
8 COVER OVER OF DISTILLED SPIRITS TAXES
9 SEC. 107. (a) REPEAL OF LIMITATION ON COVER
10 OVER OF DISTILLED SPIRITS TAXES TO PUERTO RICO
11 AND VIRGIN ISLANDS.—
12 (1) IN GENERAL.—Section 7652 of the Internal
13 Revenue Code of 1986 is amended by striking sub-
14 section (f) and by redesignating subsections (g) and
15 (h) as subsections (f) and (g), respectively.
16 (2) CONFORMING AMENDMENT.—Section
17 7652(f)(1) of such Code, as redesignated by para-
18 graph (1), is amended by—
19 (A) striking subparagraph (B), and
20 (B) by striking ‘‘as if—’’ and all that fol-
21 lows through ‘‘the use and tax’’ and inserting
22 ‘‘as if the use and tax’’.
23 (3) EFFECTIVE DATE.—The amendments made
24 by this subsection shall apply to distilled spirits
25 brought into the United States after December 31,
26 2019.
•HR 5687 EH
45
1 (b) TRANSFER TO PUERTO RICO CONSERVATION
2 TRUST FUND OF PORTION OF PUERTO RICO RUM COVER
3 OVER.—
4 (1) IN GENERAL.—Section 7652(e) of the Inter-
5 nal Revenue Code of 1986 is amended by redesig-
6 nating paragraphs (3), (4), and (5) as paragraphs
7 (4), (5), and (6), respectively, and by inserting after
8 paragraph (2) the following new paragraph:
9 ‘‘(2) TRANSFER TO PUERTO RICO CONSERVA-
10 TION TRUST FUND OF PORTION OF RUM COVER
11 OVER.—
12 ‘‘(A) IN GENERAL.—From any amount
13 otherwise required to be covered over to the
14 treasury of Puerto Rico under this section with
15 respect to taxes collected on rum under section
16 5001(a)(1) or subsection (a) of this section, the
17 Secretary of the Treasury shall transfer to the
18 Puerto Rico Conservation Trust Fund an
19 amount equal to $0.46 per proof gallon of rum
20 to which such cover over is attributable. Any
21 amount transferred under the preceding sen-
22 tence shall be treated for purposes of this sec-
23 tion (other than this paragraph) as having been
24 covered over to the treasury of Puerto Rico.
•HR 5687 EH
46
1 ‘‘(B) PUERTO RICO CONSERVATION TRUST
2 FUND.—For purposes of this section, the term
3 ‘Puerto Rico Conservation Trust Fund’ means
4 the fund established pursuant to a Memo-
5 randum of Understanding between the United
6 States Department of the Interior and the
7 Commonwealth of Puerto Rico, dated December
8 24, 1968.’’.
9 (2) EFFECTIVE DATE.—The amendments made
10 by this section shall apply to rum brought into the
11 United States after December 31, 2019.
12 (c) COVER OVER DETERMINED WITHOUT REGARD
13 TO CERTAIN RATE REDUCTIONS.—
14 (1) IN GENERAL.—Section 7652 of the Internal
15 Revenue Code of 1986, as amended by subsection
16 (a)(1), is amended by adding at the end the fol-
17 lowing new subsection:
18 ‘‘(h) COVER OVER DETERMINED WITHOUT REGARD
19 TO CERTAIN RATE REDUCTIONS.—For purposes of sub-
20 sections (a)(3), (b)(3), and (e), the amount of taxes im-
21 posed and collected under section 5001(a)(1) shall be de-
22 termined without regard to section 5001(c).’’.
23 (2) CONFORMING AMENDMENT.—Section
24 7652(e) of such Code, as amended by subsection
25 (b)(1), is amended by striking paragraph (6).
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1 (3) EFFECTIVE DATE.—The amendments made
2 by this subsection shall take effect as if included in
3 section 13807 of Public Law 115–97.
4 EMPLOYEE RETENTION CREDIT WITH RESPECT TO INDI-
5 VIDUALS EMPLOYED IN THE QUALIFIED PUERTO
6 RICO DISASTER ZONE
7 SEC. 108. (a) IN GENERAL.—The Secretary of the
8 Treasury shall pay to Puerto Rico the amount determined
9 under subsection (b) for the purpose of providing an em-
10 ployee retention credit with respect to individuals em-
11 ployed in a qualified Puerto Rico disaster zone (as defined
12 in section 102). The preceding sentence shall not apply
13 unless Puerto Rico has a plan for implementing such em-
14 ployee retention credit—
15 (1) which is similar to the plan approved under
16 section 504(d)(1)(B) of the Disaster Tax Relief and
17 Airport and Airway Extension Act of 2017,
18 (2) under which Puerto Rico will promptly dis-
19 tribute such payments to its residents, and
20 (3) which has been approved by the Secretary
21 of the Treasury for purposes of this section.
22 (b) DETERMINATION OF PAYMENT AMOUNT.—
23 (1) IN GENERAL.—The amount determined
24 under this subsection is the product of—
25 (A) the aggregate amount of payments
26 made under section 504(d)(1)(B) of the Dis-
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48
1 aster Tax Relief and Airport and Airway Exten-
2 sion Act of 2017, multiplied by
3 (B) the population adjustment ratio.
4 (2) POPULATION ADJUSTMENT RATIO.—For
5 purposes of this subsection, the term population ad-
6 justment ratio means the ratio of—
7 (A) the number of individuals estimated by
8 the Secretary of the Treasury to have been
9 present in the qualified Puerto Rico disaster
10 zone (as defined in section 102), over
11 (B) the number of individuals estimated by
12 the Secretary of the Treasury to have been
13 present in the Hurricane Maria disaster zone
14 (as defined in section 501(c) of the Disaster
15 Tax Relief and Airport and Airway Extension
16 Act of 2017).
17 (c) REPORT TO CONGRESS.—Not later than 90 days
18 after substantially all of the employee retention credits
19 under this section have been paid or allowed to taxpayers
20 in Puerto Rico, the Secretary of the Treasury of Puerto
21 Rico shall submit a written report to Congress docu-
22 menting the implementation of such credits.
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1 DIVISION C—BUDGETARY EFFECTS
2 BUDGETARY EFFECTS
3 SEC. 101. (a) IN GENERAL.—The budgetary effects
4 of division B and each succeeding division shall not be en-
5 tered on either PAYGO scorecard maintained pursuant to
6 section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
7 (b) SENATE PAYGO SCORECARDS.—The budgetary
8 effects of division B and each succeeding division shall not
9 be entered on any PAYGO scorecard maintained for pur-
10 poses of section 4106 of H. Con. Res. 71 (115th Con-
11 gress).
12 (c) CLASSIFICATION OF BUDGETARY EFFECTS.—
13 Notwithstanding Rule 3 of the Budget Scorekeeping
14 Guidelines set forth in the joint explanatory statement of
15 the committee of conference accompanying Conference Re-
16 port 105–217 and section 250(c)(8) of the Balanced
17 Budget and Emergency Deficit Control Act of 1985, the
18 budgetary effects of division B and each succeeding divi-
19 sion shall not be estimated—
20 (1) for purposes of section 251 of such Act; and
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1 (2) for purposes of paragraph (4)(C) of section
2 3 of the Statutory Pay-As-You-Go Act of 2010 as
3 being included in an appropriation Act.
Passed the House of Representatives February 7,
2020.
Attest:
Clerk.
•HR 5687 EH
116TH CONGRESS
2D SESSION H. R. 5687
AN ACT
Making emergency supplemental appropriations for
the fiscal year ending September 30, 2020, and
for other purposes.
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