Pandemic Darlings The pandemic economy, in original documents
Home Source documents H. R. 5687 — Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020

H. R. 5687 — Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020

Summary

H. R. 5687, making emergency supplemental appropriations for the fiscal year ending September 30, 2020, was introduced in the House of Representatives on January 28, 2020, by Lowey and referred to the Committee on Appropriations, with additional referrals. It may be cited as the Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020. Division A of the bill appropriates $6,750,000 for Cybersecurity, Energy Security, and Emergency Response and $15,000,000 for Electricity, for technical assistance related to natural disasters in U.S. territories. It appropriates $100,000,000 for Hurricane Education Recovery in the Department of Education.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Issuer
Congressional materials
Document type
Bills Bills 116Hr5687Ih Bills 116Hr5687Ih
Case
Bills Bills 116Hr5687Ih Bills 116Hr5687Ih

Cite this document

“H. R. 5687 — Emergency Supplemental Appropriations for Disaster Relief and Puerto Rico Disaster Tax Relief Act, 2020.” Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-116hr5687ih-bills-116hr5687ih/, SHA-256 f1d7d636e820fe29b0d4ab02da876d962fb63fc2f00e0fc296cfd6954b39c7f1.

Full text

                                                                                                                                                                          I




                                                                       116TH CONGRESS
                                                                          2D SESSION
                                                                                                             H. R. 5687
                                                                           Making emergency supplemental appropriations for the fiscal year ending
                                                                                       September 30, 2020, and for other purposes.




                                                                                     IN THE HOUSE OF REPRESENTATIVES
                                                                                                      JANUARY 28, 2020
                                                                       Mrs. LOWEY introduced the following bill; which was referred to the Com-
                                                                           mittee on Appropriations, and in addition to the Committees on the
                                                                           Budget, and Ways and Means, for a period to be subsequently deter-
                                                                           mined by the Speaker, in each case for consideration of such provisions
                                                                           as fall within the jurisdiction of the committee concerned




                                                                                                                 A BILL
                                                                        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                                               SHORT TITLE

                                                                         4              SECTION 1. This Act may be cited as the ‘‘Emergency
                                                                         5 Supplemental Appropriations for Disaster Relief and
                                                                         6 Puerto Rico Disaster Tax Relief Act, 2020’’.
                                                                         7                                       TABLE OF CONTENTS




pamtmann on DSKBC07HB2PROD with BILLS
                                                                         8              SEC. 2. The table of contents of this Act is as follows:
                                                                               DIVISION A—EMERGENCY SUPPLEMENTAL APPROPRIATIONS FOR
                                                                                              DISASTER RELIEF ACT, 2020



                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00001   Fmt 6652   Sfmt 6211   E:\BILLS\H5687.IH   H5687
                                                                                                                                  2
                                                                                   DIVISION B—PUERTO RICO DISASTER TAX RELIEF ACT OF 2020

                                                                                                           DIVISION C—BUDGETARY EFFECTS

                                                                         1                                               REFERENCES

                                                                         2              SEC. 3. Except as expressly provided otherwise, any
                                                                         3 reference to ‘‘this Act’’ contained in any division of this
                                                                         4 Act shall be treated as referring only to the provisions of
                                                                         5 that division.
                                                                         6 DIVISION                              A—EMERGENCY                                         SUPPLE-
                                                                         7              MENTAL APPROPRIATIONS FOR DIS-
                                                                         8              ASTER RELIEF ACT, 2020
                                                                         9              That the following sums are appropriated, out of any
                                                                       10 money in the Treasury not otherwise appropriated, for the
                                                                       11 fiscal year ending September 30, 2020, and for other pur-
                                                                       12 poses, namely:
                                                                       13                                                   TITLE I
                                                                       14                              DEPARTMENT OF ENERGY
                                                                       15                                         ENERGY PROGRAMS
                                                                       16          CYBERSECURITY, ENERGY SECURITY, AND EMERGENCY

                                                                       17                                                  RESPONSE

                                                                       18               For an additional amount for ‘‘Cybersecurity, Energy
                                                                       19 Security, and Emergency Response’’, $6,750,000, to re-
                                                                       20 main available until expended, for necessary expenses re-
                                                                       21 lated to providing technical assistance related to natural
                                                                       22 disasters in U.S. territories, including technical assistance




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       23 related to electric grids: Provided, That such amount is
                                                                       24 designated by the Congress as being for an emergency re-

                                                                                    •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00002   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  3
                                                                         1 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
                                                                         2 anced Budget and Emergency Deficit Control Act of 1985.
                                                                         3                                               ELECTRICITY

                                                                         4              For         an        additional              amount            for       ‘‘Electricity’’,
                                                                         5 $15,000,000, to remain available until expended, for nec-
                                                                         6 essary expenses related to providing technical assistance
                                                                         7 related to natural disasters in U.S. territories, including
                                                                         8 technical assistance related to electric grids: Provided,
                                                                         9 That such amount is designated by the Congress as being
                                                                       10 for an 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 II
                                                                       14                           DEPARTMENT OF EDUCATION
                                                                       15                           HURRICANE EDUCATION RECOVERY
                                                                       16                            (INCLUDING TRANSFER OF FUNDS)

                                                                       17               For an additional amount for ‘‘Hurricane Education
                                                                       18 Recovery’’ for necessary expenses related to the con-
                                                                       19 sequences of earthquakes occurring in calendar years
                                                                       20 2019 and 2020 as of the date of enactment of this Act
                                                                       21 in those areas for which a major disaster or emergency
                                                                       22 has been declared under section 401 or 501 of the Robert
                                                                       23 T. Stafford Disaster Relief and Emergency Assistance Act




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 (42 U.S.C. 5170 and 5191) (referred to under this head-
                                                                       25 ing as ‘‘covered disaster or emergency’’), $100,000,000,


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00003   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  4
                                                                         1 to remain available through September 30, 2022, for as-
                                                                         2 sisting in meeting the educational needs of individuals af-
                                                                         3 fected by a covered disaster or emergency: Provided, That
                                                                         4 such assistance shall be provided through any of the pro-
                                                                         5 grams authorized under this heading in title VIII of sub-
                                                                         6 division 1 of division B of the Bipartisan Budget Act of
                                                                         7 2018 (Public Law 115–123; 132 Stat. 95), as amended
                                                                         8 by section 201 of this Act, as determined by the Secretary
                                                                         9 of Education, and subject to the terms and conditions that
                                                                       10 applied to those programs, except that references to dates
                                                                       11 and school years in such Act shall be deemed to be the
                                                                       12 corresponding dates and school years for the covered dis-
                                                                       13 aster or emergency: Provided further, That the Secretary
                                                                       14 of Education may determine the amounts to be used for
                                                                       15 each such program and shall notify the Committees on Ap-
                                                                       16 propriations of the House of Representatives and the Sen-
                                                                       17 ate of these amounts not later than 7 days prior to obliga-
                                                                       18 tion: Provided further, That $1,000,000 of the funds made
                                                                       19 available under this heading, to remain available until ex-
                                                                       20 pended, shall be transferred to the Office of the Inspector
                                                                       21 General of the Department of Education for oversight of
                                                                       22 activities supported with funds appropriated under this
                                                                       23 heading, and up to $500,000 of the funds made available




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 under this heading shall be for program administration:
                                                                       25 Provided further, That such amount is designated by the


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00004   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  5
                                                                         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                         GENERAL PROVISIONS—THIS TITLE
                                                                         5              SEC. 201. (a) The second proviso under the heading
                                                                         6 ‘‘Department of Education—Hurricane Education Recov-
                                                                         7 ery’’ under title VIII of subdivision 1 of division B of the
                                                                         8 Bipartisan Budget Act of 2018 (Public Law 115–123; 132
                                                                         9 Stat. 95) is amended—
                                                                       10                         (1) in paragraph (2)—
                                                                       11                                  (A) in subparagraph (I), by striking ‘‘and’’
                                                                       12                         after the semicolon;
                                                                       13                                  (B) in subparagraph (J) by inserting
                                                                       14                         ‘‘and’’ at the end; and
                                                                       15                                  (C) by adding at the end the following:
                                                                       16                                  ‘‘(K) assistance provided to an eligible en-
                                                                       17                         tity under paragraph (1)(A) that was affected
                                                                       18                         by Hurricane Maria or earthquakes occurring
                                                                       19                         in calendar years 2019 and 2020 as of the date
                                                                       20                         of enactment of the ‘Emergency Supplemental
                                                                       21                         Appropriations for Disaster Relief Act, 2020’,
                                                                       22                         to assist with restarting school operations, in-
                                                                       23                         cluding assistance provided to an eligible entity




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         before the date of enactment of the ‘Emergency
                                                                       25                         Supplemental Appropriations for Disaster Re-


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00005   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  6
                                                                         1                        lief Act, 2020’, may be used by the eligible enti-
                                                                         2                        ty to pay the non-Federal share of a project de-
                                                                         3                        scribed in section 406 of the Robert T. Stafford
                                                                         4                        Disaster and Relief Emergency Act (42 U.S.C.
                                                                         5                        5172), notwithstanding section 102(e)(3)(A) of
                                                                         6                        title IV of division B of Public Law 109–148
                                                                         7                        (119 Stat. 2794);’’;
                                                                         8                        (2) in paragraph (9), by striking ‘‘and’’ after
                                                                         9              the semicolon;
                                                                       10                         (3) by redesignating paragraph (10) as para-
                                                                       11               graph (11); and
                                                                       12                         (4) by inserting after paragraph (9) the fol-
                                                                       13               lowing:
                                                                       14                         ‘‘(10) if the amount available under paragraph
                                                                       15               (3) is insufficient to meet the need for such assist-
                                                                       16               ance as demonstrated by applications submitted by
                                                                       17               eligible entities, the Secretary may use additional
                                                                       18               funds available under this heading to fully fund ap-
                                                                       19               proved applications; and’’.
                                                                       20               (b) Amounts repurposed pursuant to the amendments
                                                                       21 made by subsection (a) that were previously designated
                                                                       22 by the Congress as an emergency requirement pursuant
                                                                       23 to the Balanced Budget and Emergency Deficit Control




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 Act of 1985 are designated by the Congress as being for
                                                                       25 an              emergency               requirement                  pursuant              to   section


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00006   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  7
                                                                         1 251(b)(2)(A)(i) of the Balanced Budget and Emergency
                                                                         2 Deficit Control Act of 1985.
                                                                         3              SEC. 202. (a) Amounts previously made available for
                                                                         4 activities authorized under ‘‘Department of Education—
                                                                         5 Hurricane Education Recovery’’ in title VIII of subdivi-
                                                                         6 sion 1 of division B of the Bipartisan Budget Act of 2018
                                                                         7 (Public Law 115–123; 132 Stat. 95) may be used to ad-
                                                                         8 dress unmet needs, as determined by the Secretary, for
                                                                         9 that heading in this Act and in the Additional Supple-
                                                                       10 mental Appropriations for Disaster Relief Act, 2019 (Pub-
                                                                       11 lic Law 116–20; 133 Stat. 890). In addition, any funds
                                                                       12 provided under the heading ‘‘Department of Education—
                                                                       13 Hurricane Education Recovery’’ in this Act that are allo-
                                                                       14 cated in response to a covered disaster or emergency may
                                                                       15 be used interchangeably and without limitation for the
                                                                       16 same activities related to Hurricanes Maria and Irma.
                                                                       17               (b) Amounts repurposed pursuant to this section that
                                                                       18 were previously designated by the Congress, respectively,
                                                                       19 as an emergency requirement or as being for disaster relief
                                                                       20 pursuant to the Balanced Budget and Emergency Deficit
                                                                       21 Control Act are 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




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 Deficit Control Act of 1985 or as being for disaster relief




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00007   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  8
                                                                         1 pursuant to section 251(b)(2)(D) of the Balanced Budget
                                                                         2 and Emergency Deficit Control Act of 1985.
                                                                         3              SEC. 203. Not later than 30 days after the date of
                                                                         4 enactment of this Act, the Secretary of Education shall
                                                                         5 provide a detailed spend plan of anticipated uses of funds
                                                                         6 made available in this title, including estimated personnel
                                                                         7 and administrative costs, to the Committees on Appropria-
                                                                         8 tions of the House of Representatives and the Senate: Pro-
                                                                         9 vided, That such plan shall be updated and submitted to
                                                                       10 the Committees on Appropriations of the House of Rep-
                                                                       11 resentatives and the Senate every 60 days until all funds
                                                                       12 are expended or expire.
                                                                       13               SEC. 204. Section 392 of the Higher Education Act
                                                                       14 of 1965 (20 U.S.C. 1068a) is amended by adding at the
                                                                       15 end the following:
                                                                       16               ‘‘(d) WAIVER AUTHORITY WITH RESPECT TO INSTI-
                                                                       17      TUTIONS LOCATED IN AN AREA AFFECTED BY HURRI-

                                                                       18      CANE MARIA.—

                                                                       19                         ‘‘(1)       WAIVER              AUTHORITY.—Notwithstanding

                                                                       20               any other provision of law, unless enacted with spe-
                                                                       21               cific reference to this section, for any affected insti-
                                                                       22               tution that was receiving assistance under this title
                                                                       23               at the time of a covered hurricane disaster, the Sec-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24               retary shall, for each of the fiscal years 2020




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00008   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                                  9
                                                                         1              through 2022 (and may, for each of the fiscal years
                                                                         2              2023 and 2024)—
                                                                         3                                 ‘‘(A) waive—
                                                                         4                                         ‘‘(i) the eligibility data requirements
                                                                         5                                 set forth in section 391(d);
                                                                         6                                         ‘‘(ii) the wait-out period set forth in
                                                                         7                                 section 313(d);
                                                                         8                                         ‘‘(iii)        the         allotment            requirements
                                                                         9                                 under section 324; and
                                                                       10                                          ‘‘(iv) the use of the funding formula
                                                                       11                                  developed pursuant to section 326(f)(3);
                                                                       12                                  ‘‘(B) waive or modify any statutory or reg-
                                                                       13                         ulatory provision to ensure that affected institu-
                                                                       14                         tions that were receiving assistance under this
                                                                       15                         title at the time of a covered hurricane disaster
                                                                       16                         are not adversely affected by any formula cal-
                                                                       17                         culation for fiscal year 2020 or for any of the
                                                                       18                         four succeeding fiscal years, as necessary; and
                                                                       19                                  ‘‘(C) make available to each affected insti-
                                                                       20                         tution an amount that is not less than the
                                                                       21                         amount made available to such institution
                                                                       22                         under this title for fiscal year 2017, except that
                                                                       23                         for any fiscal year for which the funds appro-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         priated for payments under this title are less
                                                                       25                         than the appropriated level for fiscal year 2017,


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00009   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              10
                                                                         1                        the amount made available to such institutions
                                                                         2                        shall be ratably reduced among the institutions
                                                                         3                        receiving funds under this title.
                                                                         4                        ‘‘(2) DEFINITIONS.—In this subsection:
                                                                         5                                 ‘‘(A) AFFECTED INSTITUTION.—The term
                                                                         6                        ‘affected institution’ means an institution of
                                                                         7                        higher education that—
                                                                         8                                         ‘‘(i) is—
                                                                         9                                                  ‘‘(I) a part A institution (which
                                                                       10                                          term shall have the meaning given the
                                                                       11                                          term ‘eligible institution’ under sec-
                                                                       12                                          tion 312(b)); or
                                                                       13                                                   ‘‘(II) a part B institution, as
                                                                       14                                          such term is defined in section
                                                                       15                                          322(2), or as identified in section
                                                                       16                                          326(e);
                                                                       17                                          ‘‘(ii) is located in a covered area af-
                                                                       18                                  fected by a hurricane disaster; and
                                                                       19                                          ‘‘(iii) is able to demonstrate that, as a
                                                                       20                                  result of the impact of a covered hurricane
                                                                       21                                  disaster, the institution—
                                                                       22                                                   ‘‘(I) incurred physical damage;
                                                                       23                                                   ‘‘(II)        has         pursued             collateral




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                          source compensation from insurance,
                                                                       25                                          the Federal Emergency Management


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00010   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              11
                                                                         1                                         Agency, and the Small Business Ad-
                                                                         2                                         ministration, as appropriate; and
                                                                         3                                                  ‘‘(III) was not able to fully re-
                                                                         4                                         open in existing facilities or to fully
                                                                         5                                         reopen to the pre-hurricane enroll-
                                                                         6                                         ment levels during the 30-day period
                                                                         7                                         beginning on September 7, 2017.
                                                                         8                                 ‘‘(B) COVERED                      AREA       AFFECTED         BY   A

                                                                         9                        HURRICANE DISASTER.—The term ‘covered area

                                                                       10                         affected by a hurricane disaster’ means an area
                                                                       11                         for which the President declared a major dis-
                                                                       12                         aster under section 401 of the Robert T. Staf-
                                                                       13                         ford Disaster Relief and Emergency Assistance
                                                                       14                         Act (42 U.S.C. 5170) as a result of Hurricane
                                                                       15                         Maria.
                                                                       16                                  ‘‘(C) COVERED HURRICANE DISASTER.—
                                                                       17                         The term ‘covered hurricane disaster’ means a
                                                                       18                         major disaster that the President declared to
                                                                       19                         exist, in accordance with section 401 of the
                                                                       20                         Robert T. Stafford Disaster Relief and Emer-
                                                                       21                         gency Assistance Act (42 U.S.C. 5170), and
                                                                       22                         that was caused by Hurricane Maria or Hurri-
                                                                       23                         cane Irma.’’.




pamtmann on DSKBC07HB2PROD with BILLS
                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00011   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              12
                                                                         1                                                TITLE III
                                                                         2                  DEPARTMENT OF TRANSPORTATION
                                                                         3                        FEDERAL HIGHWAY ADMINISTRATION
                                                                         4                                 EMERGENCY RELIEF PROGRAM

                                                                         5              For an additional amount for the Emergency Relief
                                                                         6 Program as authorized under section 125 of title 23,
                                                                         7 United States Code, $1,250,000,000, to remain available
                                                                         8 until expended: Provided, That such amount is designated
                                                                         9 by the Congress as being for an emergency requirement
                                                                       10 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
                                                                       11 et and Emergency Deficit Control Act of 1985.
                                                                       12               DEPARTMENT OF HOUSING AND URBAN
                                                                       13                                          DEVELOPMENT
                                                                       14                   COMMUNITY PLANNING AND DEVELOPMENT
                                                                       15                            COMMUNITY DEVELOPMENT FUND

                                                                       16                           (INCLUDING TRANSFERS OF FUNDS)

                                                                       17               For an additional amount for ‘‘Community Develop-
                                                                       18 ment Fund’’, $2,000,000,000, to remain available until
                                                                       19 expended, for necessary expenses for activities authorized
                                                                       20 under title I of the Housing and Community Development
                                                                       21 Act of 1974 (42 U.S.C. 5301 et seq.) related to disaster
                                                                       22 relief, long-term recovery, restoration of infrastructure
                                                                       23 and housing, economic revitalization, and mitigation in the




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 most impacted and distressed areas resulting from an
                                                                       25 emergency declaration relating to earthquakes that oc-


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00012   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              13
                                                                         1 curred in 2020 or a declaration of a major disaster that
                                                                         2 occurred in 2020 pursuant to the Robert T. Stafford Dis-
                                                                         3 aster Relief and Emergency Assistance Act (42 U.S.C.
                                                                         4 5121 et seq.): Provided, That funds shall be awarded di-
                                                                         5 rectly to the State, unit of general local government, or
                                                                         6 Indian tribe (as such term is defined in section 102 of
                                                                         7 the Housing and Community Development Act of 1974)
                                                                         8 at the discretion of the Secretary: Provided further, That
                                                                         9 in determining the amount allocated under this heading
                                                                       10 for any grantee, the Secretary shall include an additional
                                                                       11 amount for mitigation that is not less than 45 percent of
                                                                       12 the amount allocated for such grantee for unmet needs:
                                                                       13 Provided further, That the Secretary shall allocate for
                                                                       14 grantees, based on the best available data, funds provided
                                                                       15 for assistance under this heading no later than 60 days
                                                                       16 after the date the disaster occurs, or the date of enactment
                                                                       17 of this Act, whichever is later: Provided further, That the
                                                                       18 Secretary may extend the deadline in the preceding pro-
                                                                       19 viso by an additional 30 days if the Secretary jointly cer-
                                                                       20 tifies with the Administrator of the Federal Emergency
                                                                       21 Management Agency for each such extension, that the
                                                                       22 Federal Emergency Management Agency has not made
                                                                       23 sufficient information available to the Secretary regarding




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 relevant unmet recovery needs to make allocations in ac-
                                                                       25 cordance with such deadlines: Provided further, That not


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00013   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              14
                                                                         1 later than 5 days after making any such certification, the
                                                                         2 Secretary shall transmit to the Committees on Appropria-
                                                                         3 tions of the House of Representatives and the Senate, and
                                                                         4 publish in the Federal Register such certification: Pro-
                                                                         5 vided further, That not later than 90 days after the alloca-
                                                                         6 tion of funds made to a grantee under this heading and
                                                                         7 before the Secretary obligates any of such funds for a
                                                                         8 grantee, the grantee shall submit a plan to the Secretary
                                                                         9 for approval detailing the proposed use of all funds, in-
                                                                       10 cluding criteria for eligibility and how the use of these
                                                                       11 funds will address long-term recovery and restoration of
                                                                       12 infrastructure and housing, economic revitalization, and
                                                                       13 mitigation in the most impacted and distressed areas: Pro-
                                                                       14 vided further, That the Secretary shall approve or dis-
                                                                       15 approve such plan not later than 60 days after submission
                                                                       16 of the plan to the Secretary, and shall immediately notify
                                                                       17 the applicant of the Secretary’s decision: Provided further,
                                                                       18 That if the Secretary disapproves a plan, not later than
                                                                       19 3 days after such disapproval the Secretary shall inform
                                                                       20 the applicant in writing of (A) the reasons for disapproval,
                                                                       21 and (B) actions that the applicant could take to meet the
                                                                       22 criteria for approval: Provided further, That the Secretary
                                                                       23 shall, for a period of not less than 45 days following the




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 date of disapproval, permit amendments to, or the resub-
                                                                       25 mission of, any plan that is disapproved: Provided further,


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00014   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              15
                                                                         1 That the Secretary shall approve or disapprove a plan
                                                                         2 amendment not later than 30 days after receipt of such
                                                                         3 amendments or resubmission: Provided further, That the
                                                                         4 Secretary shall ensure that all grant agreements necessary
                                                                         5 for prompt disbursement of funds allocated to a grantee
                                                                         6 are executed no later than 60 days after the date of ap-
                                                                         7 proval of a grantee’s plan: Provided further, That prior
                                                                         8 to making any grant of funds provided under this heading
                                                                         9 the Secretary, (1) must receive from the grantee informa-
                                                                       10 tion that allows the Secretary to certify that such grantee
                                                                       11 has in place proficient financial controls and procurement
                                                                       12 processes and has established adequate procedures to pre-
                                                                       13 vent any duplication of benefits as defined by section 312
                                                                       14 of the Robert T. Stafford Disaster Relief and Emergency
                                                                       15 Assistance Act (42 U.S.C. 5155), to ensure timely expend-
                                                                       16 iture of funds, to maintain comprehensive websites regard-
                                                                       17 ing all disaster recovery activities assisted with these
                                                                       18 funds, and to detect and prevent waste, fraud, and abuse
                                                                       19 of funds, and (2) shall certify in advance that such grantee
                                                                       20 has in place such controls, processes and procedure: Pro-
                                                                       21 vided further, That the Secretary shall not prohibit the
                                                                       22 use of funds made available under this heading for non-
                                                                       23 Federal share as authorized by section 105(a)(9) of the




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 Housing and Community Development Act of 1974 (42
                                                                       25 U.S.C. 5305(a)(9)): Provided further, That with the


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00015   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              16
                                                                         1 amounts made available under this heading, grantees may
                                                                         2 establish grant programs to assist small businesses for
                                                                         3 working capital purposes to aid in recovery: Provided fur-
                                                                         4 ther, That with respect to any such duplication of benefits,
                                                                         5 the Secretary shall act in accordance with section 1210
                                                                         6 of the Disaster Recovery Reform Act of 2018 (division D
                                                                         7 of Public Law 115–254; 132 Stat. 3442) and section 312
                                                                         8 of the Robert T. Stafford Disaster Relief and Emergency
                                                                         9 Assistance Act (42 U.S.C. 5155): Provided further, That
                                                                       10 the Secretary shall require grantees to maintain on a pub-
                                                                       11 lic website information containing common reporting cri-
                                                                       12 teria established by the Department that permits individ-
                                                                       13 uals and entities awaiting assistance and the general pub-
                                                                       14 lic to see how all grant funds are used, including copies
                                                                       15 of all relevant procurement documents, grantee adminis-
                                                                       16 trative contracts and details of ongoing procurement proc-
                                                                       17 esses, as determined by the Secretary: Provided further,
                                                                       18 That such funds may not be used for activities reimburs-
                                                                       19 able by, or for which funds have been made available by,
                                                                       20 the Federal Emergency Management Agency or the Army
                                                                       21 Corps of Engineers: Provided further, That funds allocated
                                                                       22 under this heading shall not be considered relevant to the
                                                                       23 non-disaster formula allocations made pursuant to section




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 106 of the Housing and Community Development Act of
                                                                       25 1974 (42 U.S.C. 5306): Provided further, That a State,


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00016   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              17
                                                                         1 unit of general local government, or Indian tribe may use
                                                                         2 up to 5 percent of its allocation for administrative costs:
                                                                         3 Provided further, That in administering the funds under
                                                                         4 this heading, the Secretary of Housing and Urban Devel-
                                                                         5 opment may waive, or specify alternative requirements for,
                                                                         6 any provision of any statute or regulation that the Sec-
                                                                         7 retary administers in connection with the obligation by the
                                                                         8 Secretary or the use by the recipient of these funds (except
                                                                         9 for any requirements related to fair housing, non-
                                                                       10 discrimination, labor standards, the environment, and any
                                                                       11 timelines specified under this heading), if the Secretary
                                                                       12 finds that good cause exists for the waiver or alternative
                                                                       13 requirement and such waiver or alternative requirement
                                                                       14 would not be inconsistent with the overall purpose of title
                                                                       15 I of the Housing and Community Development Act of
                                                                       16 1974: Provided further, That, notwithstanding the pre-
                                                                       17 ceding proviso, recipients of funds provided under this
                                                                       18 heading that use such funds to supplement Federal assist-
                                                                       19 ance provided under section 402, 403, 404, 406, 407,
                                                                       20 408(c)(4), or 502 of the Robert T. Stafford Disaster Re-
                                                                       21 lief and Emergency Assistance Act (42 U.S.C. 5121 et
                                                                       22 seq.) may adopt, without review or public comment, any
                                                                       23 environmental review, approval, or permit performed by




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 a Federal agency, and such adoption shall satisfy the re-
                                                                       25 sponsibilities of the recipient with respect to such environ-


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00017   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              18
                                                                         1 mental review, approval or permit: Provided further, That,
                                                                         2 notwithstanding section 104(g)(2) of the Housing and
                                                                         3 Community Development Act of 1974 (42 U.S.C.
                                                                         4 5304(g)(2)), the Secretary may, upon receipt of a request
                                                                         5 for release of funds and certification, immediately approve
                                                                         6 the release of funds for an activity or project assisted
                                                                         7 under this heading if the recipient has adopted an environ-
                                                                         8 mental review, approval or permit under the preceding
                                                                         9 proviso or the activity or project is categorically excluded
                                                                       10 from review under the National Environmental Policy Act
                                                                       11 of 1969 (42 U.S.C. 4321 et seq.): Provided further, That
                                                                       12 the Secretary shall publish via notice in the Federal Reg-
                                                                       13 ister any waiver, or alternative requirement, to any statute
                                                                       14 or regulation that the Secretary administers pursuant to
                                                                       15 title I of the Housing and Community Development Act
                                                                       16 of 1974 no later than 5 days before the effective date of
                                                                       17 such waiver or alternative requirement: Provided further,
                                                                       18 That of the amounts made available under this heading,
                                                                       19 up to $5,000,000 shall be made available for capacity
                                                                       20 building and technical assistance, including assistance on
                                                                       21 contracting and procurement processes, to support States,
                                                                       22 units of general local government, or Indian tribes (and
                                                                       23 their subrecipients) that receive allocations pursuant to




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 this heading, or may receive similar allocations for disaster
                                                                       25 recovery in future appropriations Acts: Provided further,


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00018   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              19
                                                                         1 That of the amounts made available under this heading,
                                                                         2 up to $2,500,000 shall be transferred, in aggregate, to
                                                                         3 ‘‘Department of Housing and Urban Development—Pro-
                                                                         4 gram Office Salaries and Expenses—Community Planning
                                                                         5 and Development’’ for necessary costs, including informa-
                                                                         6 tion technology costs, of administering and overseeing the
                                                                         7 obligation and expenditure of amounts under this heading:
                                                                         8 Provided further, That the amount specified in the pre-
                                                                         9 ceding proviso shall be combined with funds appropriated
                                                                       10 under the same heading in prior appropriations Acts with-
                                                                       11 out limitation: Provided further, That the Secretary shall
                                                                       12 transmit each certification made under the authorities
                                                                       13 provided in this Act to the Committees on Appropriations
                                                                       14 of the House of Representatives and the Senate no later
                                                                       15 than 3 days after making any such certification: Provided
                                                                       16 further, That such amount is designated by the Congress
                                                                       17 as being for an emergency requirement pursuant to sec-
                                                                       18 tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
                                                                       19 gency Deficit Control Act of 1985: Provided further, That
                                                                       20 amounts repurposed under this heading that were pre-
                                                                       21 viously designated by the Congress as an emergency re-
                                                                       22 quirement pursuant to the Balanced Budget and Emer-
                                                                       23 gency Deficit Control Act are designated by the Congress




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 as an emergency requirement pursuant to section




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00019   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              20
                                                                         1 251(b)(2)(A)(i) of the Balanced Budget and Emergency
                                                                         2 Deficit Control Act of 1985.
                                                                         3                      GENERAL PROVISIONS—THIS TITLE
                                                                         4              SEC. 301. For an additional amount for ‘‘Department
                                                                         5 of Housing and Urban Development—Community Plan-
                                                                         6 ning and Development—Community Development Fund’’,
                                                                         7 $1,260,000,000, to remain available until expended, which
                                                                         8 amounts shall be allocated and used under the same au-
                                                                         9 thority and conditions as the additional appropriations
                                                                       10 under the heading ‘‘Department of Housing and Urban
                                                                       11 Development—Community Planning and Development—
                                                                       12 Community Development Fund’’ of title XI of the Addi-
                                                                       13 tional Supplemental Appropriations for Disaster Relief
                                                                       14 Act, 2019 (Public Law 116–20; 133 Stat. 896): Provided,
                                                                       15 That not less than $1,530,000,000 of the funds made
                                                                       16 available in this section and under the heading ‘‘Depart-
                                                                       17 ment of Housing and Urban Development—Community
                                                                       18 Planning and Development—Community Development
                                                                       19 Fund’’ of title XI of the Additional Supplemental Appro-
                                                                       20 priations for Disaster Relief Act, 2019 (Public Law 116–
                                                                       21 20) shall be allocated to grantees, no later than 60 days
                                                                       22 after the date of enactment of this Act, for mitigation ac-
                                                                       23 tivities in the most impacted and distressed areas resulting




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 from a major disaster that occurred in 2018 or 2019: Pro-
                                                                       25 vided further, That such allocations shall be made in the


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00020   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              21
                                                                         1 same proportion that the amount of funds each grantee
                                                                         2 received under this section, under the heading ‘‘Depart-
                                                                         3 ment of Housing and Urban Development—Community
                                                                         4 Planning and Development—Community Development
                                                                         5 Fund’’ of title XI of the Additional Supplemental Appro-
                                                                         6 priations for Disaster Relief Act, 2019 (Public Law 116–
                                                                         7 20), and under the same heading in division I of Public
                                                                         8 Law 115–254 bears to the amount of all funds provided
                                                                         9 to all grantees that received allocations for disasters that
                                                                       10 occurred in 2018 or 2019: Provided further, That none
                                                                       11 of the funds made available under this section or under
                                                                       12 the heading ‘‘Department of Housing and Urban Develop-
                                                                       13 ment—Community Planning and Development—Commu-
                                                                       14 nity Development Fund’’ of title XI of the Additional Sup-
                                                                       15 plemental Appropriations for Disaster Relief Act, 2019
                                                                       16 (Public Law 116–20) may be used for any part of a major
                                                                       17 disaster that was declared in 2020: Provided further, That
                                                                       18 in administering funds made available under this section
                                                                       19 and title XI of the Additional Supplemental Appropria-
                                                                       20 tions for Disaster Relief Act, 2019 (Public Law 116–20),
                                                                       21 the fourth proviso under the heading ‘‘Department of
                                                                       22 Housing and Urban Development—Community Planning
                                                                       23 and Development—Community Development Fund’’ in




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 Public Law 116–20 and the first proviso of section 1102
                                                                       25 of such Public Law shall have no force or effect: Provided


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00021   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              22
                                                                         1 further, That such amount is designated by the Congress
                                                                         2 as being for 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: Provided further, That
                                                                         5 amounts repurposed by this section that were previously
                                                                         6 designated by the Congress as an emergency requirement
                                                                         7 or as being for disaster relief pursuant to the Balanced
                                                                         8 Budget and Emergency Deficit Control Act are designated
                                                                         9 by the Congress as being for an emergency requirement
                                                                       10 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
                                                                       11 et and Emergency Deficit Control Act of 1985 or as being
                                                                       12 for disaster relief pursuant to section 251(b)(2)(D) of the
                                                                       13 Balanced Budget and Emergency Deficit Control Act of
                                                                       14 1985.
                                                                       15               SEC. 302. (a) Amounts previously made available for
                                                                       16 activities authorized under title I of the Housing and Com-
                                                                       17 munity Development Act of 1974 (42 U.S.C. 5301 et seq.)
                                                                       18 related to disaster relief, long-term recovery, restoration
                                                                       19 of infrastructure and housing, economic revitalization, and
                                                                       20 mitigation in the most impacted and distressed areas re-
                                                                       21 sulting from a major disaster, including funds provided
                                                                       22 under the heading ‘‘Department of Housing and Urban
                                                                       23 Development—Community Planning and Development—




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 Community Development Fund’’ in prior appropriations
                                                                       25 Acts, that were allocated in response to Hurricanes Irma


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00022   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              23
                                                                         1 and Maria, may be used interchangeably and without limi-
                                                                         2 tation for the same activities funded under the heading
                                                                         3 ‘‘Department of Housing and Urban Development—Com-
                                                                         4 munity Planning and Development—Community Develop-
                                                                         5 ment Fund’’ in this Act. In addition, any funds provided
                                                                         6 under the heading ‘‘Department of Housing and Urban
                                                                         7 Development—Community Planning and Development—
                                                                         8 Community Development Fund’’ in this Act may be used
                                                                         9 interchangeably and without limitation for the same activi-
                                                                       10 ties in the most impacted and distressed areas related to
                                                                       11 Hurricanes Irma and Maria.
                                                                       12               (b)(1) Until the date on which the Secretary of Hous-
                                                                       13 ing and Urban Development publishes a Federal Register
                                                                       14 Notice implementing this provision—
                                                                       15                         (A) grantees may submit for approval by the
                                                                       16               Secretary of Housing and Urban Development re-
                                                                       17               vised plans for the use of funds related to Hurri-
                                                                       18               canes Irma and Maria that expand the eligible bene-
                                                                       19               ficiaries of existing programs contained in such pre-
                                                                       20               viously approved plans to include those activities
                                                                       21               funded under the heading ‘‘Department of Housing
                                                                       22               and Urban Development—Community Planning and
                                                                       23               Development—Community Development Fund’’ in




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24               this Act; and




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00023   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              24
                                                                         1                        (B) approval of any such revised plans shall in-
                                                                         2              clude the execution of revised grant terms and con-
                                                                         3              ditions as necessary.
                                                                         4                        (2) Beginning on the date of the publication of
                                                                         5              the implementing Notice, any plan revisions shall
                                                                         6              follow the requirements contained in such Notice.
                                                                         7              (c) Amounts repurposed by this section that were pre-
                                                                         8 viously designated by the Congress as an emergency re-
                                                                         9 quirement or as being for disaster relief pursuant to the
                                                                       10 Balanced Budget and Emergency Deficit Control Act are
                                                                       11 designated by the Congress as being for an emergency re-
                                                                       12 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
                                                                       13 anced Budget and Emergency Deficit Control Act of 1985
                                                                       14 or as being for disaster relief pursuant to section
                                                                       15 251(b)(2)(D) of the Balanced Budget and Emergency
                                                                       16 Deficit Control Act of 1985.
                                                                       17               SEC. 303. For funds appropriated under the heading
                                                                       18 ‘‘Department of Housing and Urban Development—Com-
                                                                       19 munity Planning and Development—Community Develop-
                                                                       20 ment Fund’’ in subdivision 1 of division B of the Bipar-
                                                                       21 tisan Budget Act of 2018 (Public Law 115–123) or the
                                                                       22 Additional Supplemental Appropriations for Disaster Re-
                                                                       23 lief Act, 2019 (Public Law 116–20), the Secretary shall




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 execute all grant agreements for disbursement of funds
                                                                       25 allocated to a grantee no later than 60 days after the date


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00024   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              25
                                                                         1 of approval of a grantee’s plan for the use of funds: Pro-
                                                                         2 vided, That amounts repurposed by this section that were
                                                                         3 previously designated as an emergency requirement or as
                                                                         4 being for disaster relief pursuant to the Balanced Budget
                                                                         5 and Emergency Deficit Control Act of 1985 are des-
                                                                         6 ignated by the Congress as being for an emergency re-
                                                                         7 quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
                                                                         8 anced Budget and Emergency Deficit Control Act of 1985
                                                                         9 or as being for disaster relief pursuant to section
                                                                       10 251(b)(2)(D) of the Balanced Budget and Emergency
                                                                       11 Deficit Control Act of 1985.
                                                                       12               SEC. 304. (a) The Secretary of Housing and Urban
                                                                       13 Development, the Secretary of Energy, the Administrator
                                                                       14 of the Federal Emergency Management Agency, and other
                                                                       15 Federal partners, shall complete the interagency consulta-
                                                                       16 tion and coordination of Federal investments necessary for
                                                                       17 the Secretary of Housing and Urban Development to de-
                                                                       18 velop administrative requirements for funds provided for
                                                                       19 enhanced 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




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 Law 115–123) no later than 30 days after the date of
                                                                       25 enactment of this Act.


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00025   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              26
                                                                         1              (b) With respect to amounts made available for en-
                                                                         2 hanced or improved electrical power systems under the
                                                                         3 heading ‘‘Department of Housing and Urban Develop-
                                                                         4 ment—Community Planning and Development—Commu-
                                                                         5 nity Development Fund’’ in title XI of subdivision 1 of
                                                                         6 division B of the Bipartisan Budget Act of 2018 (Public
                                                                         7 Law 115–123), the Secretary of Housing and Urban De-
                                                                         8 velopment shall publish in the Federal Register the alloca-
                                                                         9 tions to all eligible grantees, and the necessary administra-
                                                                       10 tive requirements applicable to such allocations no later
                                                                       11 than 60 days after the date of enactment of this Act.
                                                                       12               (c) Amounts repurposed pursuant to this section that
                                                                       13 were previously designated by the Congress as an emer-
                                                                       14 gency requirement or as being for disaster relief pursuant
                                                                       15 to the Balanced Budget and Emergency Deficit Control
                                                                       16 Act of 1985 are 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 or as being for disaster relief
                                                                       20 pursuant to section 251(b)(2)(D) of the Balanced Budget
                                                                       21 and Emergency Deficit Control Act of 1985.
                                                                       22          TITLE IV—GENERAL PROVISIONS—THIS ACT
                                                                       23               SEC. 401. In addition to other amounts made avail-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 able by section 309 of division A of the Additional Supple-
                                                                       25 mental Appropriations for Disaster Relief Requirements


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00026   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              27
                                                                         1 Act, 2017 (Public Law 115–72; 131 Stat. 1229), and by
                                                                         2 section 104 of title I of the Additional Supplemental Ap-
                                                                         3 propriations for Disaster Relief Act, 2019 (Public Law
                                                                         4 116–20; 133 Stat. 874), there is appropriated to the Sec-
                                                                         5 retary, out of any moneys in the Treasury not otherwise
                                                                         6 appropriated, for the fiscal year ending September 30,
                                                                         7 2020, $40,000,000 to provide a grant to the Common-
                                                                         8 wealth of Puerto Rico for disaster nutrition assistance in
                                                                         9 response to a major earthquake disaster or emergency des-
                                                                       10 ignated by the President under the Robert T. Stafford
                                                                       11 Disaster Relief and Emergency Assistance Act (42 U.S.C.
                                                                       12 5121 et seq.): Provided, That the funds made available
                                                                       13 to the Commonwealth of Puerto Rico under this section
                                                                       14 shall remain available for obligation by the Commonwealth
                                                                       15 until September 30, 2021, and shall be in addition to
                                                                       16 funds otherwise made available: Provided further, That
                                                                       17 such amount is designated by the Congress as being for
                                                                       18 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               SEC. 402. (a) Section 20601 of the Bipartisan Budg-
                                                                       22 et Act of 2018 (Public Law 115–123) is amended by strik-
                                                                       23 ing ‘‘and DR–4335–USVI’’ and inserting ‘‘DR–4335–




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 USVI, and for all major disasters declared under the Rob-
                                                                       25 ert T. Stafford Disaster Relief and Recovery Act (42


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00027   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              28
                                                                         1 U.S.C. 5122) for Puerto Rico or the United States Virgin
                                                                         2 Islands during calendar year 2020’’.
                                                                         3              (b) Subsection (a) shall be applied as if it were in
                                                                         4 effect beginning on January 1, 2020.
                                                                         5              (c) Amounts repurposed by this section and the
                                                                         6 amendments made by this section that were previously
                                                                         7 designated by the Congress as an emergency requirement
                                                                         8 or as being for disaster relief pursuant to the Balanced
                                                                         9 Budget and Emergency Deficit Control Act of 1985 are
                                                                       10 designated 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 or as being for disaster relief pursuant to section
                                                                       14 251(b)(2)(D) of the Balanced Budget and Emergency
                                                                       15 Deficit Control Act of 1985.
                                                                       16               SEC. 403. Each amount appropriated or made avail-
                                                                       17 able by this Act is in addition to amounts otherwise appro-
                                                                       18 priated for the fiscal year involved.
                                                                       19               SEC. 404. No part of any appropriation contained in
                                                                       20 this Act shall remain available for obligation beyond the
                                                                       21 current fiscal year unless expressly so provided herein.
                                                                       22               SEC. 405. Unless otherwise provided for by this Act,
                                                                       23 the additional amounts appropriated by this Act to appro-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 priations accounts shall be available under the authorities




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00028   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              29
                                                                         1 and conditions applicable to such appropriations accounts
                                                                         2 for fiscal year 2020.
                                                                         3              SEC. 406. Each amount designated in this Act 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 shall be available
                                                                         7 (or rescinded or transferred, if applicable) only if the
                                                                         8 President subsequently so designates all such amounts
                                                                         9 and transmits such designations to the Congress.
                                                                       10               SEC. 407. Any amount appropriated by this Act, des-
                                                                       11 ignated by the Congress as an emergency requirement
                                                                       12 pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
                                                                       13 et and Emergency Deficit Control Act of 1985 and subse-
                                                                       14 quently so designated by the President, and transferred
                                                                       15 pursuant to transfer authorities provided by this Act shall
                                                                       16 retain such designation.
                                                                       17               This division may be cited as the ‘‘Emergency Sup-
                                                                       18 plemental Appropriations for Disaster Relief Act, 2020’’.
                                                                       19 DIVISION B—PUERTO RICO DISASTER TAX
                                                                       20                                   RELIEF ACT OF 2020
                                                                       21                                                SHORT TITLE

                                                                       22               SEC. 101.
                                                                       23               This division may be cited as the ‘‘Puerto Rico Dis-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 aster Tax Relief Act of 2020’’.
                                                                       25             QUALIFIED PUERTO RICO DISASTER ZONE DEFINED

                                                                       26               SEC. 102.
                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00029   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              30
                                                                         1              For purposes of this division, the term ‘‘qualified
                                                                         2 Puerto Rico disaster zone’’ means any area—
                                                                         3                        (1) with respect to which a major disaster was
                                                                         4              declared by the President under section 401 of the
                                                                         5              Robert T. Stafford Disaster Relief and Emergency
                                                                         6              Assistance Act by reason of the earthquakes occur-
                                                                         7              ring in or near Puerto Rico beginning on December
                                                                         8              28, 2019, and ending on the date which is 60 days
                                                                         9              after the date of the enactment of this Act, and
                                                                       10                         (2) which was determined by the President to
                                                                       11               warrant individual or individual and public assist-
                                                                       12               ance from the Federal Government under such Act
                                                                       13               by reason of such earthquakes.
                                                                       14             CHILD TAX CREDIT FOR PUERTO RICO AND OTHER

                                                                       15                         POSSESSIONS OF THE UNITED STATES

                                                                       16               SEC. 103.
                                                                       17               (a) PUERTO RICO.—
                                                                       18                         (1) SAME TREATMENT OF FAMILIES IN PUERTO
                                                                       19               RICO WITH ONE CHILD OR TWO CHILDREN THAT IS

                                                                       20               CURRENTLY PROVIDED TO FAMILIES IN PUERTO

                                                                       21               RICO WITH THREE OR MORE CHILDREN.—Section

                                                                       22               24(d) of the Internal Revenue Code of 1986 is
                                                                       23               amended by adding at the end the following new




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24               paragraph:
                                                                       25                         ‘‘(4) RESIDENTS OF PUERTO RICO.—In the case
                                                                       26               of an individual who is a bona fide resident of Puer-
                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00030   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              31
                                                                         1              to Rico (within the meaning of section 937(a)) for
                                                                         2              the taxable year, paragraph (1)(B)(ii) shall be ap-
                                                                         3              plied by substituting ‘1 or more qualifying children’
                                                                         4              for ‘3 or more qualifying children’.’’.
                                                                         5                        (2) EFFECTIVE DATE.—The amendment made
                                                                         6              by paragraph (1) shall apply to taxable years begin-
                                                                         7              ning after December 31, 2019.
                                                                         8              (b) MIRROR CODE POSSESSIONS.—The Secretary of
                                                                         9 the Treasury shall pay to each possession of the United
                                                                       10 States with a mirror code tax system amounts equal to
                                                                       11 the loss to that possession by reason of the application
                                                                       12 of section 24 of the Internal Revenue Code of 1986 with
                                                                       13 respect to taxable years beginning after 2019. Such
                                                                       14 amounts shall be determined by the Secretary of the
                                                                       15 Treasury based on information provided by the govern-
                                                                       16 ment of the respective possession.
                                                                       17               (c) AMERICAN SAMOA.—The Secretary of the Treas-
                                                                       18 ury shall pay to American Samoa amounts estimated by
                                                                       19 the Secretary of the Treasury as being equal to the aggre-
                                                                       20 gate benefits that would have been provided to the resi-
                                                                       21 dents of American Samoa by reason of the application of
                                                                       22 section 24 of such Code for taxable years beginning after
                                                                       23 2019 if the provisions of such section had been in effect




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 in American Samoa. The preceding sentence shall not
                                                                       25 apply unless American Samoa has a plan, which has been


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00031   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              32
                                                                         1 approved by the Secretary of the Treasury, under which
                                                                         2 American Samoa will promptly distribute such payments
                                                                         3 to the residents of American Samoa in a manner which
                                                                         4 replicates to the greatest degree practicable the benefits
                                                                         5 that would have been so provided to each such resident.
                                                                         6              (d) DEFINITIONS AND SPECIAL RULES.—
                                                                         7                        (1) IN GENERAL.—No credit shall be allowed
                                                                         8              against United States income taxes for any taxable
                                                                         9              year under section 24 of the Internal Revenue Code
                                                                       10               of 1986 to any person—
                                                                       11                                  (A) to whom a credit is allowed against
                                                                       12                         taxes imposed by a possession with a mirror
                                                                       13                         code tax system by reason of the application of
                                                                       14                         section 24 of such Code in such possession for
                                                                       15                         such taxable year, or
                                                                       16                                  (B) who is eligible for a payment under a
                                                                       17                         plan described in subsection (c) with respect to
                                                                       18                         such taxable year.
                                                                       19                         (2) MIRROR CODE TAX SYSTEM.—For purposes
                                                                       20               of this section, the term ‘‘mirror code tax system’’
                                                                       21               means, with respect to any possession of the United
                                                                       22               States, the income tax system of such possession if
                                                                       23               the income tax liability of the residents of such pos-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24               session under such system is determined by ref-




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00032   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              33
                                                                         1              erence to the income tax laws of the United States
                                                                         2              as if such possession were the United States.
                                                                         3                        (3) TREATMENT OF PAYMENTS.—For purposes
                                                                         4              of section 1324(b)(2) of title 31, United States
                                                                         5              Code, the payments under subsections (b) and (c)
                                                                         6              shall be treated in the same manner as a refund due
                                                                         7              from the credit allowed under section 24 of the In-
                                                                         8              ternal Revenue Code of 1986.
                                                                         9             APPLICATION OF EARNED INCOME TAX CREDIT IN

                                                                       10                         POSSESSIONS OF THE UNITED STATES

                                                                       11               SEC. 104.
                                                                       12               (a) IN GENERAL.—Chapter 77 of the Internal Rev-
                                                                       13 enue Code of 1986 is amended by adding at the end the
                                                                       14 following new section:
                                                                       15      ‘‘SEC. 7529. APPLICATION OF EARNED INCOME TAX CREDIT

                                                                       16                              TO POSSESSIONS OF THE UNITED STATES.

                                                                       17               ‘‘(a) PUERTO RICO.—
                                                                       18                         ‘‘(1) IN GENERAL.—With respect to calendar
                                                                       19               year 2021 and each calendar year thereafter, the
                                                                       20               Secretary shall, except as otherwise provided in this
                                                                       21               subsection, make payments to Puerto Rico equal
                                                                       22               to—
                                                                       23                                  ‘‘(A) the specified matching amount for




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         such calendar year, plus
                                                                       25                                  ‘‘(B) in the case of calendar years 2021
                                                                       26                         through 2025, the lesser of—
                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00033   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              34
                                                                         1                                         ‘‘(i) the expenditures made by Puerto
                                                                         2                                 Rico during such calendar year for edu-
                                                                         3                                 cation efforts with respect to individual
                                                                         4                                 taxpayers and tax return preparers relat-
                                                                         5                                 ing to the earned income tax credit, or
                                                                         6                                         ‘‘(ii) $1,000,000.
                                                                         7                        ‘‘(2) REQUIREMENT TO REFORM EARNED IN-
                                                                         8              COME TAX CREDIT.—The Secretary shall not make

                                                                         9              any payments under paragraph (1) with respect to
                                                                       10               any calendar year unless Puerto Rico has in effect
                                                                       11               an earned income tax credit for taxable years begin-
                                                                       12               ning in or with such calendar year which (relative to
                                                                       13               the earned income tax credit which was in effect for
                                                                       14               taxable years beginning in or with calendar year
                                                                       15               2019) increases the percentage of earned income
                                                                       16               which is allowed as a credit for each group of indi-
                                                                       17               viduals with respect to which such percentage is sep-
                                                                       18               arately stated or determined in a manner designed
                                                                       19               to substantially increase workforce participation.
                                                                       20                         ‘‘(3) SPECIFIED MATCHING AMOUNT.—For pur-
                                                                       21               poses of this subsection—
                                                                       22                                  ‘‘(A) IN GENERAL.—The term ‘specified
                                                                       23                         matching amount’ means, with respect to any




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         calendar year, the lesser of—
                                                                       25                                          ‘‘(i) the excess (if any) of—


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00034   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              35
                                                                         1                                                  ‘‘(I) the cost to Puerto Rico of
                                                                         2                                         the earned income tax credit for tax-
                                                                         3                                         able years beginning in or with such
                                                                         4                                         calendar year, over
                                                                         5                                                  ‘‘(II) the base amount for such
                                                                         6                                         calendar year, or
                                                                         7                                         ‘‘(ii) the product of 3, multiplied by
                                                                         8                                 the base amount for such calendar year.
                                                                         9                                 ‘‘(B) BASE AMOUNT.—
                                                                       10                                          ‘‘(i) BASE AMOUNT FOR 2021.—In the
                                                                       11                                  case of calendar year 2021, the term ‘base
                                                                       12                                  amount’ means the greater of—
                                                                       13                                                   ‘‘(I) the cost to Puerto Rico of
                                                                       14                                          the earned income tax credit for tax-
                                                                       15                                          able years beginning in or with cal-
                                                                       16                                          endar year 2019 (rounded to the
                                                                       17                                          nearest multiple of $1,000,000), or
                                                                       18                                                   ‘‘(II) $200,000,000.
                                                                       19                                          ‘‘(ii) INFLATION                     ADJUSTMENT.—In

                                                                       20                                  the case of any calendar year after 2021,
                                                                       21                                  the term ‘base amount’ means the dollar
                                                                       22                                  amount determined under clause (i) in-
                                                                       23                                  creased by an amount equal to—




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                                   ‘‘(I) such dollar amount, multi-
                                                                       25                                          plied by—


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00035   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              36
                                                                         1                                                  ‘‘(II) the cost-of-living adjust-
                                                                         2                                         ment determined under section 1(f)(3)
                                                                         3                                         for such calendar year, determined by
                                                                         4                                         substituting ‘calendar year 2020’ for
                                                                         5                                         ‘calendar year 2016’ in subparagraph
                                                                         6                                         (A)(ii) thereof.
                                                                         7                                 Any amount determined under this clause
                                                                         8                                 shall be rounded to the nearest multiple of
                                                                         9                                 $1,000,000.
                                                                       10                         ‘‘(4) RULES RELATED TO PAYMENTS AND RE-
                                                                       11               PORTS.—

                                                                       12                                  ‘‘(A) TIMING                OF PAYMENTS.—The                   Sec-
                                                                       13                         retary shall make payments under paragraph
                                                                       14                         (1) for any calendar year—
                                                                       15                                          ‘‘(i) after receipt of the report de-
                                                                       16                                  scribed in subparagraph (B) for such cal-
                                                                       17                                  endar year, and
                                                                       18                                          ‘‘(ii) except as provided in clause (i),
                                                                       19                                  within a reasonable period of time before
                                                                       20                                  the due date for individual income tax re-
                                                                       21                                  turns (as determined under the laws of
                                                                       22                                  Puerto Rico) for taxable years which began
                                                                       23                                  on the first day of such calendar year.




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                  ‘‘(B) ANNUAL REPORTS.—With respect to
                                                                       25                         calendar year 2021 and each calendar year


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00036   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              37
                                                                         1                        thereafter, Puerto Rico shall provide to the Sec-
                                                                         2                        retary a report which shall include—
                                                                         3                                         ‘‘(i) an estimate of the costs described
                                                                         4                                 in paragraphs (1)(B)(i) and (3)(A)(i)(I)
                                                                         5                                 with respect to such calendar year, and
                                                                         6                                         ‘‘(ii) a statement of such costs with
                                                                         7                                 respect to the preceding calendar year.
                                                                         8                                 ‘‘(C) ADJUSTMENTS.—
                                                                         9                                         ‘‘(i) IN GENERAL.—In the event that
                                                                       10                                  any estimate of an amount is more or less
                                                                       11                                  than the actual amount as later deter-
                                                                       12                                  mined and any payment under paragraph
                                                                       13                                  (1) was determined on the basis of such
                                                                       14                                  estimate, proper payment shall be made
                                                                       15                                  by, or to, the Secretary (as the case may
                                                                       16                                  be) as soon as practicable after the deter-
                                                                       17                                  mination that such estimate was inac-
                                                                       18                                  curate. Proper adjustment shall be made in
                                                                       19                                  the amount of any subsequent payments
                                                                       20                                  made under paragraph (1) to the extent
                                                                       21                                  that proper payment is not made under the
                                                                       22                                  preceding sentence before such subsequent
                                                                       23                                  payments.




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                          ‘‘(ii)         ADDITIONAL                 REPORTS.—The

                                                                       25                                  Secretary may require such additional peri-


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00037   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              38
                                                                         1                                 odic reports of the information described in
                                                                         2                                 subparagraph (B) as the Secretary deter-
                                                                         3                                 mines appropriate to facilitate timely ad-
                                                                         4                                 justments under clause (i).
                                                                         5                                 ‘‘(D)        DETERMINATION                        OF           COST   OF

                                                                         6                        EARNED INCOME TAX CREDIT.—For                                            purposes
                                                                         7                        of this subsection, the cost to Puerto Rico of
                                                                         8                        the earned income tax credit shall be deter-
                                                                         9                        mined by the Secretary on the basis of the laws
                                                                       10                         of Puerto Rico and shall include reductions in
                                                                       11                         revenues received by Puerto Rico by reason of
                                                                       12                         such credit and refunds attributable to such
                                                                       13                         credit, but shall not include any administrative
                                                                       14                         costs with respect to such credit.
                                                                       15               ‘‘(b) POSSESSIONS WITH MIRROR CODE TAX SYS-
                                                                       16      TEMS.—

                                                                       17                         ‘‘(1) IN GENERAL.—With respect to calendar
                                                                       18               year 2021 and each calendar year thereafter, the
                                                                       19               Secretary shall, except as otherwise provided in this
                                                                       20               subsection, make payments to the Virgin Islands,
                                                                       21               Guam, and the Commonwealth of the Northern Mar-
                                                                       22               iana Islands equal to—
                                                                       23                                  ‘‘(A) 75 percent of the cost to such posses-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         sion of the earned income tax credit for taxable




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00038   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              39
                                                                         1                        years beginning in or with such calendar year,
                                                                         2                        plus
                                                                         3                                 ‘‘(B) in the case of calendar years 2021
                                                                         4                        through 2025, the lesser of—
                                                                         5                                         ‘‘(i) the expenditures made by such
                                                                         6                                 possession during such calendar year for
                                                                         7                                 education efforts with respect to individual
                                                                         8                                 taxpayers and tax return preparers relat-
                                                                         9                                 ing to such earned income tax credit, or
                                                                       10                                          ‘‘(ii) $50,000.
                                                                       11                         ‘‘(2) 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               ‘‘(c) AMERICAN SAMOA.—
                                                                       16                         ‘‘(1) IN GENERAL.—With respect to calendar
                                                                       17               year 2021 and each calendar year thereafter, the
                                                                       18               Secretary shall, except as otherwise provided in this
                                                                       19               subsection, make payments to American Samoa
                                                                       20               equal to—
                                                                       21                                  ‘‘(A) the lesser of—
                                                                       22                                          ‘‘(i) 75 percent of the cost to Amer-
                                                                       23                                  ican Samoa of the earned income tax cred-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                  it for taxable years beginning in or with
                                                                       25                                  such calendar year, or


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00039   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              40
                                                                         1                                         ‘‘(ii) $12,000,000, plus
                                                                         2                                 ‘‘(B) in the case of calendar years 2021
                                                                         3                        through 2025, the lesser of—
                                                                         4                                         ‘‘(i) the expenditures made by Amer-
                                                                         5                                 ican Samoa during such calendar year for
                                                                         6                                 education efforts with respect to individual
                                                                         7                                 taxpayers and tax return preparers relat-
                                                                         8                                 ing to such earned income tax credit, or
                                                                         9                                         ‘‘(ii) $50,000.
                                                                       10                         ‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN
                                                                       11               AN EARNED INCOME TAX CREDIT.—The                                                  Secretary
                                                                       12               shall not make any payments under paragraph (1)
                                                                       13               with respect to any calendar year unless American
                                                                       14               Samoa has in effect an earned income tax credit for
                                                                       15               taxable years beginning in or with such calendar
                                                                       16               year which allows a refundable tax credit to individ-
                                                                       17               uals on the basis of the taxpayer’s earned income
                                                                       18               which is designed to substantially increase workforce
                                                                       19               participation.
                                                                       20                         ‘‘(3) INFLATION ADJUSTMENT.—In the case of
                                                                       21               any calendar year after 2021, the $12,000,000
                                                                       22               amount in paragraph (1)(A)(ii) shall be increased by
                                                                       23               an amount equal to—




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                  ‘‘(A) such dollar amount, multiplied by—




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00040   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              41
                                                                         1                                 ‘‘(B) the cost-of-living adjustment deter-
                                                                         2                        mined under section 1(f)(3) for such calendar
                                                                         3                        year, determined by substituting ‘calendar year
                                                                         4                        2020’ for ‘calendar year 2016’ in subparagraph
                                                                         5                        (A)(ii) thereof.
                                                                         6              Any increase determined under this clause shall be
                                                                         7              rounded to the nearest multiple of $100,000.
                                                                         8                        ‘‘(4) APPLICATION OF CERTAIN RULES.—Rules
                                                                         9              similar to the rules of subparagraphs (A), (B), (C),
                                                                       10               and (D) of subsection (a)(4) shall apply for purposes
                                                                       11               of this subsection.
                                                                       12               ‘‘(d) TREATMENT OF PAYMENTS.—For purposes of
                                                                       13 section 1324 of title 31, United States Code, the payments
                                                                       14 under this section shall be treated in the same manner
                                                                       15 as a refund due from a credit provision referred to in sub-
                                                                       16 section (b)(2) of such section.’’.
                                                                       17               (b) CLERICAL AMENDMENT.—The table of sections
                                                                       18 for chapter 77 of such Code is amended by adding at the
                                                                       19 end the following new item:
                                                                               ‘‘Sec. 7529. Application of earned income tax credit to possessions of the
                                                                                               United States.’’.

                                                                       20              LOW-INCOME HOUSING CREDIT ALLOCATIONS FOR

                                                                       21                                               PUERTO RICO

                                                                       22               SEC. 105.




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       23               (a) IN GENERAL.—For purposes of section 42 of the
                                                                       24 Internal Revenue Code of 1986, the State housing credit

                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00041   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              42
                                                                         1 ceiling for Puerto Rico for calendar year 2020 shall be
                                                                         2 increased by $50,000,000.
                                                                         3              (b) QUALIFIED PUERTO RICO DISASTER ZONES
                                                                         4 TREATED AS DIFFICULT DEVELOPMENT AREAS.—
                                                                         5                        (1) IN GENERAL.—For purposes of section 42
                                                                         6              of the Internal Revenue Code of 1986, in the case
                                                                         7              of a qualified building placed in service in a qualified
                                                                         8              Puerto Rico disaster zone (as defined in section
                                                                         9              102), such area shall be treated as a difficult devel-
                                                                       10               opment             area        under          subclause             (I)       of   section
                                                                       11               42(d)(5)(B)(iii) but shall not be taken into account
                                                                       12               for purposes of applying the limitation under sub-
                                                                       13               clause (II) of such section.
                                                                       14                         (2) QUALIFIED                   BUILDING.—For                     purposes of
                                                                       15               this subsection, the term ‘‘qualified building’’ means
                                                                       16               any building which is allocated a housing credit dol-
                                                                       17               lar amount during calendar year 2020 or 2021.
                                                                       18                         (3) OTHER DEFINITIONS.—Terms used in this
                                                                       19               section which are also used in section 42 of the In-
                                                                       20               ternal Revenue Code of 1986 shall have the same
                                                                       21               meaning when used in this section as when used in
                                                                       22               such section 42.
                                                                       23          NEW MARKETS TAX CREDIT ALLOCATIONS FOR PUERTO




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                                                         RICO

                                                                       25               SEC. 106.


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00042   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              43
                                                                         1              (a) IN GENERAL.—For purposes of section 45D of
                                                                         2 the Internal Revenue Code of 1986—
                                                                         3                        (1) the new markets tax credit limitation other-
                                                                         4              wise determined under subsection (f)(1) thereof for
                                                                         5              each of 2020 and 2021 shall be increased by
                                                                         6              $500,000,000, to be allocated among specified com-
                                                                         7              munity development entities to make qualified low-
                                                                         8              income community investments in Puerto Rico, and
                                                                         9                        (2) section 45D(f)(3) shall be applied—
                                                                       10                                  (A) separately with respect to the amounts
                                                                       11                         of the increases under paragraph (1), and
                                                                       12                                  (B) solely with respect to the amounts of
                                                                       13                         the increases described in subparagraph (A),
                                                                       14                         the last sentence of such section shall not pre-
                                                                       15                         vent such amounts from being carried to cal-
                                                                       16                         endar year 2026.
                                                                       17               (b) SPECIFIED COMMUNITY DEVELOPMENT ENTI-
                                                                       18      TIES.—For purposes of this section, the term ‘‘specified

                                                                       19 community development entity’’ means any qualified com-
                                                                       20 munity development entity if such entity has a history of
                                                                       21 making qualified low-income community investments in
                                                                       22 federally declared disaster areas or Puerto Rico.
                                                                       23               (c) OTHER DEFINITIONS.—Terms used in this sec-




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 tion which are also used in section 45D of the Internal




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00043   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              44
                                                                         1 Revenue Code of 1986 shall have the same meaning when
                                                                         2 used in this section as when used in such section 45D.
                                                                         3                      COVER OVER OF DISTILLED SPIRITS TAXES

                                                                         4              SEC. 107.
                                                                         5              (a) REPEAL OF LIMITATION ON COVER OVER OF
                                                                         6 DISTILLED SPIRITS TAXES TO PUERTO RICO AND VIRGIN
                                                                         7 ISLANDS.—
                                                                         8                        (1) IN GENERAL.—Section 7652 of the Internal
                                                                         9              Revenue Code of 1986 is amended by striking sub-
                                                                       10               section (f) and by redesignating subsections (g) and
                                                                       11               (h) as subsections (f) and (g), respectively.
                                                                       12                         (2)          CONFORMING                       AMENDMENT.—Section

                                                                       13               7652(f)(1) of such Code, as redesignated by para-
                                                                       14               graph (1), is amended by—
                                                                       15                                  (A) striking subparagraph (B), and
                                                                       16                                  (B) by striking ‘‘as if—’’ and all that fol-
                                                                       17                         lows through ‘‘the use and tax’’ and inserting
                                                                       18                         ‘‘as if the use and tax’’.
                                                                       19                         (3) EFFECTIVE DATE.—The amendments made
                                                                       20               by this subsection shall apply to distilled spirits
                                                                       21               brought into the United States after December 31,
                                                                       22               2019.
                                                                       23               (b) TRANSFER TO PUERTO RICO CONSERVATION




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24 TRUST FUND OF PORTION OF PUERTO RICO RUM COVER
                                                                       25 OVER.—


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00044   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              45
                                                                         1                        (1) IN GENERAL.—Section 7652(e) of the Inter-
                                                                         2              nal Revenue Code of 1986 is amended by redesig-
                                                                         3              nating paragraphs (3), (4), and (5) as paragraphs
                                                                         4              (4), (5), and (6), respectively, and by inserting after
                                                                         5              paragraph (2) the following new paragraph:
                                                                         6                        ‘‘(2) TRANSFER TO PUERTO RICO CONSERVA-
                                                                         7              TION TRUST FUND OF PORTION OF RUM COVER

                                                                         8              OVER.—

                                                                         9                                 ‘‘(A) IN          GENERAL.—From                         any amount
                                                                       10                         otherwise required to be covered over to the
                                                                       11                         treasury of Puerto Rico under this section with
                                                                       12                         respect to taxes collected on rum under section
                                                                       13                         5001(a)(1) or subsection (a) of this section, the
                                                                       14                         Secretary of the Treasury shall transfer to the
                                                                       15                         Puerto Rico Conservation Trust Fund an
                                                                       16                         amount equal to $0.46 per proof gallon of rum
                                                                       17                         to which such cover over is attributable. Any
                                                                       18                         amount transferred under the preceding sen-
                                                                       19                         tence shall be treated for purposes of this sec-
                                                                       20                         tion (other than this paragraph) as having been
                                                                       21                         covered over to the treasury of Puerto Rico.
                                                                       22                                  ‘‘(B) PUERTO RICO CONSERVATION TRUST
                                                                       23                         FUND.—For purposes of this section, the term




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         ‘Puerto Rico Conservation Trust Fund’ means
                                                                       25                         the fund established pursuant to a Memo-


                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00045   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              46
                                                                         1                        randum of Understanding between the United
                                                                         2                        States Department of the Interior and the
                                                                         3                        Commonwealth of Puerto Rico, dated December
                                                                         4                        24, 1968.’’.
                                                                         5                        (2) EFFECTIVE DATE.—The amendments made
                                                                         6              by this section shall apply to rum brought into the
                                                                         7              United States after December 31, 2019.
                                                                         8              (c) COVER OVER DETERMINED WITHOUT REGARD
                                                                         9     TO CERTAIN RATE REDUCTIONS.—

                                                                       10                         (1) IN GENERAL.—Section 7652 of the Internal
                                                                       11               Revenue Code of 1986, as amended by subsection
                                                                       12               (a)(1), is amended by adding at the end the fol-
                                                                       13               lowing new subsection:
                                                                       14               ‘‘(h) COVER OVER DETERMINED WITHOUT REGARD
                                                                       15      TO CERTAIN RATE REDUCTIONS.—For purposes of sub-

                                                                       16 sections (a)(3), (b)(3), and (e), the amount of taxes im-
                                                                       17 posed and collected under section 5001(a)(1) shall be de-
                                                                       18 termined without regard to section 5001(c).’’.
                                                                       19                         (2)          CONFORMING                       AMENDMENT.—Section

                                                                       20               7652(e) of such Code, as amended by subsection
                                                                       21               (b)(1), is amended by striking paragraph (6).
                                                                       22                         (3) EFFECTIVE DATE.—The amendments made
                                                                       23               by this subsection shall take effect as if included in




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24               section 13807 of Public Law 115–97.




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00046   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              47
                                                                         1     EMPLOYEE RETENTION CREDIT WITH RESPECT TO INDI-

                                                                         2              VIDUALS EMPLOYED IN THE QUALIFIED PUERTO

                                                                         3              RICO DISASTER ZONE

                                                                         4              SEC. 108.
                                                                         5              (a) IN GENERAL.—The Secretary of the Treasury
                                                                         6 shall pay to Puerto Rico the amount determined under
                                                                         7 subsection (b) for the purpose of providing an employee
                                                                         8 retention credit with respect to individuals employed in a
                                                                         9 qualified Puerto Rico disaster zone (as defined in section
                                                                       10 102). The preceding sentence shall not apply unless Puer-
                                                                       11 to Rico has a plan for implementing such employee reten-
                                                                       12 tion credit—
                                                                       13                         (1) which is similar to the plan approved under
                                                                       14               section 504(d)(1)(B) of the Disaster Tax Relief and
                                                                       15               Airport and Airway Extension Act of 2017,
                                                                       16                         (2) under which Puerto Rico will promptly dis-
                                                                       17               tribute such payments to its residents, and
                                                                       18                         (3) which has been approved by the Secretary
                                                                       19               of the Treasury for purposes of this section.
                                                                       20               (b) DETERMINATION OF PAYMENT AMOUNT.—
                                                                       21                         (1) IN          GENERAL.—The                       amount determined
                                                                       22               under this subsection is the product of—
                                                                       23                                  (A) the aggregate amount of payments




pamtmann on DSKBC07HB2PROD with BILLS
                                                                       24                         made under section 504(d)(1)(B) of the Dis-




                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00047   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              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.




pamtmann on DSKBC07HB2PROD with BILLS
                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00048   Fmt 6652   Sfmt 6201   E:\BILLS\H5687.IH   H5687
                                                                                                                              49
                                                                         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
                                                                       21                         (2) for purposes of paragraph (4)(C) of section
                                                                       22               3 of the Statutory Pay-As-You-Go Act of 2010 as
                                                                       23               being included in an appropriation Act.




pamtmann on DSKBC07HB2PROD with BILLS
                                                                                                                                  Æ



                                                                                   •HR 5687 IH

                                        VerDate Sep 11 2014   02:17 Jan 29, 2020   Jkt 099200   PO 00000   Frm 00049   Fmt 6652   Sfmt 6301   E:\BILLS\H5687.IH   H5687


File and source

File
BILLS_bills-116hr5687ih_bills-116hr5687ih.pdf
Size
308,672 bytes
SHA-256
f1d7d636e820fe29b0d4ab02da876d962fb63fc2f00e0fc296cfd6954b39c7f1
Our copy
BILLS_bills-116hr5687ih_bills-116hr5687ih.pdf
Original
www.govinfo.gov
Back to top