Senate Amendment SA 2549 on Coronavirus Relief Fund Payments, August 4, 2020 — Congressional Record
Summary
A page of the Congressional Record, Senate, dated August 4, 2020, beginning at page S4860, in a long document, under the heading Senate Amendment SA 2549 on Coronavirus Relief Fund Payments. The page carries amendment text on workforce training under the Workforce Innovation and Opportunity Act, including rapid response activities, remote access to employment and training, employer-sponsored individual training accounts and short-term training in fields where the local area needs workers for health care. The text near the end bars the use of funds to procure personal protective equipment sourced or assembled in whole or in part by a covered foreign entity.
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“Senate Amendment SA 2549 on Coronavirus Relief Fund Payments, August 4, 2020 — Congressional Record.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2020-08-04-crec-2020-08-04-pt1-pgs4860-68f7f226dd/
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S4860 CONGRESSIONAL RECORD — SENATE August 4, 2020
(I) carry out rapid response activities de- (aa) not less than 10 percent of the costs of services through an individual training ac-
scribed in section 134(a)(2)(A) of the Work- such training in the case of an employer that count or employer-sponsored individual
force Innovation and Opportunity Act (29 is a small business concern, as defined in sec- training account described in subsection
U.S.C. 3174(a)(2)(A)); tion 3(a) of the Small Business Act (15 U.S.C. (c)(2)(A)(iii), an eligible individual shall be
(II) carry out activities to facilitate re- 632(a)); and an adult or dislocated worker—
mote access to employment and training ac- (bb) not less than 20 percent of such costs (i) who, after an in-person or virtual inter-
tivities, including career services, through a in the case of any other employer; and view, evaluation, or assessment, and career
one-stop center; (IV) for which the participant is provided planning, has been determined by a one-stop
(III) in coordination with local areas, carry the opportunity to choose a provider from operator or one-stop partner, as appropriate,
out activities necessary to expand online among the providers identified as eligible to—
learning opportunities and make available providers of training services under sub- (I) be unlikely to obtain or retain employ-
resources to support or allow for online serv- section (d) or (h) of section 122 of the Work- ment with wages comparable to or higher
ice delivery, including online delivery of force Innovation and Opportunity Act or a than wages from previous employment, sole-
training services, by providers identified as provider identified by the employer as hav- ly through the career services available
eligible providers of training services under ing the ability to provide the skills nec- through the one-stop center; and
subsection (d) or (h) of section 122 of the essary for the individual to be hired perma- (II) have the skills and qualifications to
Workforce Innovation and Opportunity Act nently or to advance the individual’s career; successfully participate in the selected pro-
(29 U.S.C. 3152); and gram of training services; and
(iv) short-term training in fields in which (ii) who selects a program of training serv-
(IV) assist local boards through the pur-
the local area needs workers to meet the de- ices that is directly linked to the employ-
chase of technology, supplies, and online
mands for health care, direct care, and front- ment opportunities in the local area, or in
training materials for distribution or use by
line workers responding to a qualifying another area to which the adult or dislocated
local areas; and
emergency; and worker is willing to commute or relocate.
(V) expand the list of eligible providers of
(B) may be used for— (2) SPECIAL RULES.—
training services established under section
(i) the establishment and expansion of (A) ADMINISTRATION.—Except as otherwise
122(d) of the Workforce Innovation and Op-
partnerships with public and private entities provided in this section, the provisions of
portunity Act (29 U.S.C. 3152(d)). to support online programs of training serv-
(B) LIMITATION.—Not more than 5 percent subtitle E of title I of the Workforce Innova-
ices— tion and Opportunity Act (29 U.S.C. 3241 et
of the funds reserved under subsection (I) which programs are identified under
(b)(2)(A) shall be used by the State for ad- seq.) shall apply to funds provided under this
section 122 of the Workforce Innovation and section.
ministrative activities related to carrying Opportunity Act and lead to an industry-rec-
out this section. (B) SINGLE STATE LOCAL AREA.—In any case
ognized credential in high-skill, high-wage, in which a State is designated as a local area
(2) LOCAL USES OF FUNDS.—Funds allocated or in-demand industry sectors or occupa-
to a local area under subsection (b)(2)(B) or pursuant to section 106(d) of the Workforce
tions, in areas such as technology, health Innovation and Opportunity Act (29 U.S.C.
paragraph (1)(A)(i)— care, direct care, and manufacturing; and
(A) shall be used for— 3121(d)), the State board shall carry out the
(II) through which the partnerships may functions of a local board as specified in this
(i) the provision of in-person and virtual provide for the cost of an assessment related
training services, aligned with industry section.
to obtaining such credential;
needs, that shall include— (3) PROGRAM OVERSIGHT.—The Governor, in
(ii) providing training services that are
(I) on-the-job training, for which the local partnership with local boards and the chief
aligned with the needs of local industry and
board may take into account the impact of a elected officials for local areas, shall—
recognized by employers;
qualifying emergency as a factor in deter- (A) conduct oversight for the activities au-
(iii) expanding access to individualized ca-
mining whether to increase the amount of a thorized under this section; and
reer services, which include—
reimbursement to an amount of up to 75 per- (B) ensure the appropriate use and manage-
(I) in-person and virtual employment and
cent of the wage rate of a participant in ac- ment of the funds provided under this sec-
reemployment services to help individuals
cordance with section 134(c)(3)(H) of the tion.
find employment; and
Workforce Innovation and Opportunity Act (4) PROGRAM ADMINISTRATION.—The Sec-
(II) career navigation supports to enable
(29 U.S.C. 3174(c)(3)(H)); retary shall reserve not more than $15,000,000
workers to find new pathways to high-skill,
(II) customized training, for which the of the funds appropriated to carry out this
high-wage, or in-demand industry sectors
local board may take into account the im- section, as necessary, for program adminis-
and occupations and the necessary training
pact of a qualifying emergency as a factor in tration and management through the De-
to support those pathways; and
determining the portion of the cost of train- partment of Labor to support the adminis-
(iv) providing access to technology, includ-
ing an employer shall provide; tration of funds provided under this section
ing broadband service and devices to enable
(III) transitional jobs as described in sec- and evaluation of activities authorized under
individuals served under this section to re-
tion 134(d)(5) of the Workforce Innovation this section.
ceive online career and training services.
and Opportunity Act (29 U.S.C. 3174(d)(5)) (f) REPORTS.—
(3) MINIMUM AMOUNT FOR TRAINING.—Not
(but for adults or dislocated workers deter- (1) STATE REPORT.—Each State shall pre-
less than 50 percent of the funds made avail-
mined eligible by a one-stop operator or one- pare and submit to the Secretary a report
able under subsection (b)(2)(B) and paragraph
stop partner), including positions in contact that includes information specifying—
(1)(A)(i) shall be used to provide training
tracing, public health, or infrastructure, if (A) the number and percentage of partici-
services described in paragraph (2)(A).
provision of the jobs does not displace any (d) REALLOCATION.— pants in activities under this section who re-
currently employed employee (as of the date (1) LOCAL FUNDS.—Each local board shall ceived funds for training services;
of the participation in the transitional job); return to the Governor any funds received (B) the types of training programs provided
and under this section that the local board does under this section;
(IV) incumbent worker training described not obligate within 1 year after receiving (C) the number and percentage of partici-
in section 134(d)(4) of the Workforce Innova- such funds. The Governor shall reallocate pants in training programs provided under
tion and Opportunity Act (29 U.S.C. such returned funds, to the local areas that this section who entered employment upon
3174(d)(4)) to support worker retention; are not required to return funds under this completion of such a program;
(ii) training services provided through in- paragraph, in accordance with subsection (D) the number and percentage of partici-
dividual training accounts, which, notwith- (c)(1)(A). pants in such training programs who ob-
standing section 122 of the Workforce Inno- (2) STATE FUNDS.—Each Governor shall re- tained a recognized postsecondary creden-
vation and Opportunity Act (29 U.S.C. 3152), turn to the Secretary any funds received tial; and
eligible individuals may obtain from pro- under this section that the Governor does (E) the earnings of participants who com-
viders identified as eligible providers of not obligate within 2 years after receiving pleted a training program under this section.
training services under subsection (d) or (h) such funds. The Secretary shall reallot such (2) SECRETARY’S REPORT.—Upon receipt of a
of that section 122 or from another provider returned funds to the States that are not re- report under paragraph (1), the Secretary
that is identified by the State board or local quired to return funds under this paragraph, shall transmit such report to the Committee
board involved; in accordance with subsection (b)(1). on Health, Education, Labor, and Pensions of
(iii) short-term training— (e) GENERAL PROVISIONS.— the Senate and the Committee on Education
(I) in which a current employee (as of the (1) ELIGIBLE INDIVIDUALS.— and Labor of the House of Representatives.
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date of the participation), including an em- (A) IN GENERAL.—Except as otherwise spec- (g) AUTHORIZATION OF APPROPRIATIONS.—
ployee participating in a transitional job de- ified in this section, to be eligible to receive There is authorized to be appropriated to
scribed in clause (i)(III), may participate; services authorized under this section, an in- carry out this section $3,500,000,000 for the
(II) for which the participant may receive dividual shall be an adult or dislocated work- period of fiscal years 2020 through 2022.
an employer-sponsored individual training er.
account; (B) INDIVIDUALS ELIGIBLE TO RECEIVE SERV- SA 2549. Mr. GRASSLEY submitted
(III) for which the employer agrees to ICES THROUGH INDIVIDUAL TRAINING AC- an amendment intended to be proposed
pay— COUNTS.—To be eligible to receive training to amendment SA 2499 proposed by Mr.
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August 4, 2020 CONGRESSIONAL RECORD — SENATE S4861
MCCONNELL to the bill S. 178, to con- ernment, or unit of local government under ‘‘(B) LIMITATION ON ADDITIONAL CONDI-
demn gross human rights violations of this section that may be used by the State or TIONS.—A State, Tribal government, or unit
ethnic Turkic Muslims in Xinjiang, and government for the purpose permitted under of local government shall not impose any
clause (i) shall not exceed the lesser of— condition, requirement, or restriction on a
calling for an end to arbitrary deten-
‘‘(I) 25 percent of the total amount of such distribution to a locality of funds provided
tion, torture, and harassment of these funds; and to the State or government under a payment
communities inside and outside China; ‘‘(II) the sum of the revenue shortfall made under this section other than as nec-
which was ordered to lie on the table; amounts determined for the State or govern- essary to ensure the locality uses the funds
as follows: ment for fiscal years 2020 and 2021 under distributed in accordance with the limita-
At the appropriate place, insert the fol- clause (ii). tions, restrictions, and requirements appli-
lowing: ‘‘(2) PROHIBITED USES.—No State, Tribal cable under subparagraph (A).’’.
TITLE ll—ADDITIONAL FLEXIBILITY government, or unit of local government (b) ADDITIONAL AMENDMENTS.—Section 601
AND ACCOUNTABILITY FOR may use funds provided under a payment of such Act is further amended—
CORONAVIRUS RELIEF FUND PAYMENTS made under this section for any of the fol- (1) in subsection (f)—
AND STATE TAX CERTAINTY FOR EM- lowing purposes: (A) by redesignating paragraphs (3) and (4)
PLOYEES AND EMPLOYERS ‘‘(A) To make a deposit into, or reimburse, as paragraphs (4) and (5), respectively; and
SEC. lll. EXPANSION OF ALLOWABLE USE OF
any State or government fund that finances (B) by inserting after paragraph (2) the fol-
CORONAVIRUS RELIEF FUND PAY- pensions or other postemployment benefits lowing new paragraph:
MENTS BY STATES AND TRIBAL AND for current or former employees of the State ‘‘(3) AUDIT RISK FACTORS.—In determining
LOCAL GOVERNMENTS. or government. whether to conduct an audit of the use of
(a) IN GENERAL.—Section 601(d) of the So- ‘‘(B) To satisfy any obligation or liability funds paid to a State, Tribal government, or
cial Security Act (42 U.S.C. 801(d)) is amend- of the State or government with respect to a unit of local government under this section
ed to read as follows: pension or other postemployment benefit (including any such funds distributed to a lo-
‘‘(d) USE AND AVAILABILITY OF FUNDS.— fund, plan, or program for current or former cality), the Inspector General of the Depart-
‘‘(1) ALLOWABLE USES.—A State, Tribal employees of the State or government. ment of the Treasury shall prioritize audit-
government, or unit of local government ‘‘(C) To augment any amount paid, or ben- ing States or governments that—
shall use the funds provided under a payment efit provided under, a pension or other ‘‘(A) have not distributed at least 25 per-
made under this section only for the fol- postemployment benefit fund, plan, or pro- cent of the total amount of the payments re-
lowing purposes: gram for current or former employees of the ceived by the State or government under
‘‘(A) COVID-19 COSTS.—During the period State or government.
this section to localities within the jurisdic-
that begins on March 1, 2020, and ends on ‘‘(D) To make a deposit into, or reimburse
tion of the State or government, if any; or
September 30, 2021 (or, in the case of a State a withdrawal from, a budget stabilization
‘‘(B) have imposed a condition, require-
or government described in clause (iii) of fund, budget reserve account, or other ‘rainy
ment, or restriction on funds distributed to a
subparagraph (B), the date determined for day’ or reserve fund of the State or govern-
the State or government under such clause), locality which the Inspector General has rea-
ment established to provide a source of fund-
to pay costs of the State, Tribal government, son to believe violates subsection (d)(5)(B).’’.
ing for operations of the State or govern-
or unit of local government that— (2) in subsection (g)—
ment during a revenue downturn or other un-
‘‘(i) are necessary expenditures incurred (A) by redesignating paragraphs (3)
anticipated shortfall and accounted for in
due to the public health emergency with re- the budget most recently approved as of through (5) as paragraphs (5) through (7), re-
spect to the Coronavirus Disease 2019 March 27, 2020, for the State or government. spectively; and
(COVID–19); and ‘‘(E) To participate in litigation in which (B) by inserting after paragraph (2) the fol-
‘‘(ii) were not accounted for in the budget an officer of the State or government is a lowing new paragraphs:
most recently approved as of March 27, 2020, party in the officer’s personal capacity. ‘‘(3) LOCALITY.—The term ‘locality’ means,
for the State or government. ‘‘(F) To undertake to— with respect to a State, Tribal government,
‘‘(B) REVENUE SHORTFALL.— ‘‘(i) influence the passage or defeat of any or unit of local government, a county, mu-
‘‘(i) IN GENERAL.—Subject to clause (iv), legislation by the Congress of the United nicipality, town, township, village, parish,
during the period that begins on March 1, States, or by any State or local legislative borough, or other unit of general govern-
2020, and ends on September 30, 2021 (or, in body; or ment below the level of the State, Tribal
the case of a State or government described ‘‘(ii) improve the public image of an officer government, or unit of local government (as
in clause (iii), the date determined for the of the State or government. applicable) with a population of 500,000 or
State or government under such clause), to ‘‘(3) MAINTENANCE OF EFFORT.—In accord- less.
fund operations of the State or government ance with guidance from the Secretary ‘‘(4) OTHER POSTEMPLOYMENT BENEFITS.—
if the State or government— issued before, on, or after the date of enact- The term ‘other postemployment benefits’
‘‘(I) has a revenue shortfall amount for the ment of the Coronavirus Relief Fair Unem- includes postemployment health care bene-
State or government fiscal year for 2020 or ployment Compensation Act of 2020, any fits, regardless of the type of plan that pro-
2021; and amount from a payment made under this vides them, and all postemployment benefits
‘‘(II) certifies to the Secretary that the section to a State, Tribal government, or provided separately from a pension plan, ex-
State or government has distributed at least unit of local government that is distributed cluding benefits defined as termination of-
25 percent of the total amount of the pay- by such entity to a unit of general local gov- fers and benefits.’’.
ments received by the State or government ernment below the level of such entity shall (c) EFFECTIVE DATE.—The amendments
under this section to localities within the ju- supplement, and not supplant, any non-Fed- made by this section shall take effect as if
risdiction of the State or government or that eral funds that such entity would otherwise included in the enactment of section 601 of
there are no localities within the jurisdic- provide, distribute, or use for assistance to the Social Security Act, as added by section
tion of the State or government. such unit of general local government. 5001(a) of the CARES Act (Public Law 116–
‘‘(ii) REVENUE SHORTFALL AMOUNT.—For ‘‘(4) AVAILABILITY.—Funds paid or distrib- 136).
purposes of this subparagraph, the revenue uted to a State, Tribal government, or unit (d) ACCOUNTABILITY FOR THE DISBURSEMENT
shortfall amount for a State or government of local government under this section that AND USE OF STATE OR GOVERNMENT RELIEF
and a State or government fiscal year is the are obligated for an allowable use under PAYMENTS.—
amount, if any, by which— paragraph (1) before October 1, 2021 (or, in (1) DATA ON DISBURSEMENT AND USE OF PAY-
‘‘(I) the total amount of State or govern- the case of a State or government described MENTS FROM THE CORONAVIRUS RELIEF FUND.—
ment revenue from taxes, fees, or sources in clause (iii) of subparagraph (B) of such Pursuant to the authority provided in sec-
other than funds provided under a payment paragraph, the day after the date determined tion 601(f) of the Social Security Act (42
made under this section or another intergov- for the State or government under such U.S.C. 801(f)), as added by section 5001(a) of
ernmental transfer of funds from the Federal clause), shall remain available until ex- the CARES Act (Public Law 116–136) and
Government collected for such fiscal year; is pended. amended by subsection (b), the Inspector
less than ‘‘(5) APPLICATION TO DISTRIBUTIONS TO LO- General of the Department of the Treasury
‘‘(II) the total amount of such revenue col- CALITIES.— shall compile data on the disbursement and
lected for the State or government fiscal ‘‘(A) IN GENERAL.—The allowable and pro- use of funds made available from each pay-
year for 2019. hibited uses of funds, maintenance of effort, ment made by the Secretary of the Treasury
‘‘(iii) SPECIAL RULE.—In the case of a State and availability rules that apply to funds from the Coronavirus Relief Fund estab-
SSpencer on DSK126QN23PROD with SENATE
or government that has a fiscal year for 2021 provided under a payment made under this lished under section 601 of the Social Secu-
that ends after June 30, 2021, the date deter- section to a State, Tribal government, or rity Act (42 U.S.C. 801) to States, the District
mined for such State or government under unit of local government, and all other limi- of Columbia, territories, Tribal govern-
this clause is the date that is 90 days after tations or restrictions which apply to such ments, and directly to units of local govern-
the last day of the State or government fis- funds, shall apply in the same manner and to ment under section 601(b)(2) of such Act (in
cal year for 2021. the same extent to any funds from such pay- this subsection referred to as a ‘‘State or
‘‘(iv) LIMITATION.—The amount of funds ment which a State or government distrib- government relief payment’’).
paid to or distributed to a State, Tribal gov- utes to a locality. (2) REPORTING ON USES OF RELIEF FUNDS.—
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S4862 CONGRESSIONAL RECORD — SENATE August 4, 2020
(A) IN GENERAL.—Each recipient of a State 601(d) of the Social Security Act (42 U.S.C. (I) units of local government (as defined in
or government relief payment (referred to in 801(d)). section 601(g)(2) of the Social Security Act
this section as a ‘‘recipient’’) shall submit a (B) SCOPE OF RECORDS.—The documents and (42 U.S.C. 801(g)(2))); and
report on the recipient’s use of such payment records sufficient to establish a recipient’s (II) counties, municipalities, towns, town-
to the Secretary and the Inspector General compliance with such section may include— ships, villages, parishes, boroughs, or other
of the Treasury using a portal designated by (i) general ledgers and any subsidiary ledg- units of general government below the State
the Secretary for such purpose for each cal- ers used to account for the receipt and dis- level with a population that does not exceed
endar quarter and period described in sub- bursement of funds from all State or govern- 500,000; and
paragraph (C). Such report shall include the ment relief payments made to the recipient; (ii) by the Secretary of the Treasury di-
following: (ii) budget records of the recipient for 2019, rectly to units of local government (as so de-
(i) The total amount of all State or govern- 2020, and 2021; fined) under section 601(b)(2) of such Act (42
ment relief payments made to the recipient. (iii) payroll, time records and other human U.S.C. 801(b)(2)).
(ii) A detailed list of all projects or activi- resource records of the recipient which sup- SEC. lll. STATE TAX CERTAINTY FOR EMPLOY-
ERS AND EMPLOYEES.
ties on which funds from such payments port costs incurred for payroll expenses re-
were expended or obligated, including, for lated to addressing the public health emer- (a) LIMITATIONS ON WITHHOLDING AND TAX-
ATION OF EMPLOYEE INCOME.—
each such project or activity— gency due to COVID–19 or other use of funds
(1) IN GENERAL.—No part of the wages or
(I) the name of the project or activity; allowable under such section 601(d);
other remuneration earned by an employee
(II) a description of the project or activity; (iv) receipts of purchases made related to
who is a resident of a taxing jurisdiction and
(III) the name of each business, consultant, addressing the public health emergency due
performs employment duties in more than
or contractor used to facilitate the imple- to COVID–19 or other use of funds allowable
one taxing jurisdiction shall be subject to in-
mentation or continuation of the project or under such section 601(d); come tax in any taxing jurisdiction other
activity; and (v) contracts and subcontracts entered into than—
(IV) the amount of such funds expended or with funds from any State or government re- (A) the taxing jurisdiction of the employ-
obligated. lief payment made to the recipient, and all ee’s residence; and
(iii) Detailed information on— documents related to such contracts or sub- (B) any taxing jurisdiction within which
(I) any loan issued using such funds; contracts; the employee is present and performing em-
(II) any contract or grant financed in (vi) grant agreements and subgrant agree- ployment duties for more than 30 days dur-
whole or in part with such funds, including ments entered into with funds from any ing the calendar year in which the wages or
any contract with an entity described in State or government relief payment made to other remuneration is earned.
clause (ii)(III); the recipient, and all documents related to (2) INCOME TAX WITHHOLDING AND REPORT-
(III) transfers of such funds made to other such agreements; ING.—Wages or other remuneration earned in
government entities; and (vii) all documentation of reports, audits, any calendar year shall not be subject to in-
(IV) any direct payments of such funds and other monitoring of contractors, sub- come tax withholding and reporting require-
made by the recipient that equal or exceed contractors, grantees, and subgrantees relat- ments with respect to any taxing jurisdic-
$50,000. ing to the use funds from any State or gov- tion unless the employee is subject to in-
(iv) Detailed information on the extent to ernment relief payment made to the recipi- come tax in such taxing jurisdiction under
which the recipient used a State or govern- ent; paragraph (1). Income tax withholding and
ment relief payment made to fund oper- (viii) all documentation supporting per- reporting requirements under paragraph
ations due to a revenue shortfall, in accord- formance outcomes (if any) of contracts, sub- (1)(B) shall apply to wages or other remu-
ance with subparagraph (B) of section contracts, grants, or subgrants relating to neration earned as of the commencement
601(d)(1) of the Social Security Act (42 U.S.C. the use of funds from any State or govern- date of employment duties in the taxing ju-
801(d)(1)), including— ment relief payment made to the recipient; risdiction during the calendar year.
(I) the total amount of funds from all such (ix) all internal and external email and (3) OPERATING RULES.—For purposes of de-
payments used for such purpose; other electronic communications relating to termining penalties related to an employer’s
(II) the 1 or more revenue sources (such as the use of funds from any State or govern- income tax withholding and reporting re-
taxes, fees, or another source of revenue) ment relief payment made to the recipients; quirements with respect to any taxing juris-
that contributed to such shortfall; and and diction—
(III) for each source identified in subclause (x) all investigative files and inquiry re- (A) an employer may rely on an employee’s
(II), the amount of the reduction in revenue ports (if any) relating to the use of funds annual determination of the time expected
generated by such source over the period de- from any State or government relief pay- to be spent by such employee in the perform-
scribed in subparagraph (A)(ii) of such sec- ment made to the recipient. ance of employment duties in the taxing ju-
tion. (C) ENTITIES DESCRIBED.—An entity de- risdictions in which the employee will per-
(B) CERTIFICATION.—Each recipient shall scribed in this subparagraph is the any of the form such duties absent—
certify that the information reported with following: (i) the employer’s actual knowledge of
respect to each quarter or period is true, ac- (i) An entity that receives a grant or loan fraud by the employee in making the deter-
curate, and complete. Such certification funded in whole or in part with funds from a mination; or
shall be made by an authorized representa- State or government relief payment made to (ii) collusion between the employer and the
tive of the recipient that has the legal au- the recipient, and any contractor, subcon- employee to evade tax;
thority to give assurances, make commit- tractor, or subgrantee of such entity. (B) except as provided in subparagraph (C),
ments, and enter into contracts on behalf of (ii) An entity awarded a contract funded in if records are maintained by an employer in
the recipient. whole or in part with funds from a State or the regular course of business that record
(C) REPORT DEADLINES.—A recipient shall government relief payment made to the re- the location at which an employee performs
report the data required under subparagraph cipient, and any subcontractor of such enti- employment duties, such records shall not
(A)— ty. preclude an employer’s ability to rely on an
(i) for the period beginning on March 1, (iii) A governmental entity that receives a employee’s determination under subpara-
2020, and ending on June 30, 2020, not later payment or transfer of funds that equals or graph (A); and
than September 21, 2020; and exceeds $50,000, funded in whole or in part (C) notwithstanding subparagraph (B), if
(ii) for each calendar quarter in the period with funds from a State or government relief an employer, at its sole discretion, main-
that begins on July 1, 2020, and ends on Sep- payment made to the recipient. tains a time and attendance system that
tember 30, 2021 (or, in the case of a recipient (4) QUARTERLY REPORTS TO CONGRESS.— tracks where the employee performs duties
for which a date is determined under section (A) IN GENERAL.—Using data complied on a daily basis, data from the time and at-
601(d)(1)(B)(iii) of the Social Security Act, under paragraph (1), the Inspector General of tendance system shall be used instead of the
the last day of the calendar quarter in which the Department of the Treasury shall submit employee’s determination under subpara-
such date occurs), not later than later than a report containing the information de- graph (A).
10 days after the end of the calendar quarter. scribed in subparagraph (B) to the Com- (4) DEFINITIONS AND SPECIAL RULES.—For
(3) RECORD RETENTION REQUIREMENTS.— mittee on Ways and Means of the House of purposes of this subsection:
(A) IN GENERAL.—Each recipient and entity Representatives and the Committee on Fi- (A) DAY.—
described in subparagraph (C) shall main- nance of the Senate not later than October 1, (i) Except as provided in clause (ii), an em-
tain, for not less than 5 years after date on 2020, and the 1st day of every third month be- ployee is considered present and performing
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the recipient expends all funds from State or ginning thereafter through January 1, 2021. employment duties within a taxing jurisdic-
government relief payments paid to the re- (B) CONTENT.—Each report submitted tion for a day if the employee performs more
cipient and shall make available to the Sec- under subparagraph (A) shall include data on of the employee’s employment duties within
retary of the Treasury and the Inspector the disbursement and use of funds from such taxing jurisdiction than in any other
General of the Department of the Treasury State or government relief payments, includ- taxing jurisdiction during a day.
upon request, all documents and financial ing with respect to the amounts and recipi- (ii) If an employee performs employment
records of the recipient sufficient to estab- ents of disbursements made— duties in a resident taxing jurisdiction and
lish the recipient’s compliance with section (i) by States receiving such payments to— in only one nonresident taxing jurisdiction
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August 4, 2020 CONGRESSIONAL RECORD — SENATE S4863
during one day, such employee shall be con- (i) the employee is required on a contem- (ii) ending on the earlier of—
sidered to have performed more of the em- poraneous basis to record his or her work lo- (I) the date on which the employer allows,
ployee’s employment duties in the non- cation for every day worked outside of the at the same time—
resident taxing jurisdiction than in the resi- taxing jurisdiction in which the employee’s (aa) such employee to return to their pri-
dent taxing jurisdiction for such day. employment duties are primarily performed; mary work location; and
(iii) For purposes of this subparagraph, the and (bb) not less than 90 percent of their per-
portion of the day during which the em- (ii) the system is designed to allow the em- manent workforce to return to such work lo-
ployee is in transit shall not be considered in ployer to allocate the employee’s wages for cation; or
determining the location of an employee’s income tax purposes among all taxing juris- (II) December 31, 2020.
performance of employment duties. dictions in which the employee performs em- (B) EMPLOYEE.—The term ‘‘employee’’ has
(B) EMPLOYEE.— ployment duties for such employer. the meaning given such term in section
(i) IN GENERAL.— (F) WAGES OR OTHER REMUNERATION.—The 3121(d) of the Internal Revenue Code of 1986
(I) GENERAL DEFINITION.—Except as pro- term ‘‘wages or other remuneration’’ may be
(26 U.S.C. 3121(d)), unless such term is de-
vided in subclause (II), the term ‘‘employee’’ defined by the taxing jurisdiction in which
fined by the taxing jurisdiction in which the
has the meaning given such term in section the employment duties are performed.
person’s employment duties are deemed to
3121(d) of the Internal Revenue Code of 1986 (5) PLACE OF RESIDENCE.—For purposes of
(26 U.S.C. 3121(d)), unless such term is de- this subsection, the residence of an employee be performed pursuant to paragraph (1), in
fined by the taxing jurisdiction in which the shall be determined under the laws of the which case the taxing jurisdiction’s defini-
person’s employment duties are performed, taxing jurisdiction in which such employee tion shall prevail.
in which case the taxing jurisdiction’s defi- maintains a dwelling which serves as the em- (C) EMPLOYER.—The term ‘‘employer’’ has
nition shall prevail. ployee’s permanent place of abode during the the meaning given such term in section
(II) EXCEPTION.—The term ‘‘employee’’ calendar year. 3401(d) of the Internal Revenue Code of 1986
shall not include a professional athlete, pro- (6) ADJUSTMENT DURING CORONAVIRUS PAN- (26 U.S.C. 3401(d)), unless such term is de-
fessional entertainer, qualified production DEMIC.—With respect to calendar year 2020, fined by the taxing jurisdiction in which the
employee, or certain public figures. in the case of any employee who performs employee’s employment duties are deemed
(ii) PROFESSIONAL ATHLETE.—The term employment duties in any taxing jurisdic- to be performed pursuant to paragraph (1), in
‘‘professional athlete’’ means a person who tion other than the taxing jurisdiction of the which case the taxing jurisdiction’s defini-
performs services in a professional athletic employee’s residence during such year as a tion shall prevail.
event, provided that the wages or other re- result of the COVID–19 public health emer- (D) OUT-OF-JURISDICTION BUSINESS.—The
muneration are paid to such person for per- gency, paragraph (1)(B) shall be applied by term ‘‘out-of-jurisdiction business’’ means,
forming services in his or her capacity as a substituting ‘‘90 days’’ for ‘‘30 days’’. with respect to any taxing jurisdiction, any
professional athlete. (b) STATE AND LOCAL TAX CERTAINTY.— business entity which, excepting any em-
(iii) PROFESSIONAL ENTERTAINER.—The (1) STATUS OF EMPLOYEES DURING COVERED ployees of such business who are working re-
term ‘‘professional entertainer’’ means a per- PERIOD.—Notwithstanding subsection motely within such jurisdiction during the
son of prominence who performs services in (a)(1)(B) or any provision of law of a taxing covered period, would not otherwise be sub-
the professional performing arts for wages or jurisdiction, with respect to any employee ject to any tax filing requirements under the
other remuneration on a per-event basis, whose primary work location is within a tax- existing law of such taxing jurisdiction.
provided that the wages or other remunera- ing jurisdiction and who is working remotely
(E) PRIMARY WORK LOCATION.—The term
tion are paid to such person for performing within another taxing jurisdiction during
‘‘primary work location’’ means, with re-
services in his or her capacity as a profes- the covered period—
spect to an employee, the address of the em-
sional entertainer. (A) except as provided under subparagraph
(B), any wages earned by such employee dur- ployer where the employee is regularly as-
(iv) QUALIFIED PRODUCTION EMPLOYEE.—The
ing such period shall be deemed to have been signed to work when such employee is not
term ‘‘qualified production employee’’ means
earned at the primary work location of such working remotely during the covered period.
a person who performs production services of
any nature directly in connection with a tax- employee; and (F) TAXING JURISDICTION.—The term ‘‘tax-
ing jurisdiction qualified, certified or ap- (B) if an employer, at its sole discretion, ing jurisdiction’’ has the same meaning
proved film, television or other commercial maintains a system that tracks where such given such term under subsection (a)(4)(D).
video production for wages or other remu- employee performs duties on a daily basis, (G) WAGES.—The term ‘‘wages’’ means all
neration, provided that the wages or other wages earned by such employee may, at the wages and other remuneration paid to an
remuneration paid to such person are quali- election of such employer, be treated as employee that are subject to tax or with-
fied production costs or expenditures under earned at the location in which such duties holding requirements under the law of the
such taxing jurisdiction’s qualified, certified were remotely performed. taxing jurisdiction in which the employment
or approved film, television or other com- (2) STATUS OF BUSINESSES DURING COVERED duties are deemed to be performed under
mercial video production incentive program, PERIOD.—Notwithstanding any provision of paragraph (1) during the covered period.
and that such wages or other remuneration law of a taxing jurisdiction— (H) WORKING REMOTELY.—The term ‘‘work-
must be subject to withholding under such (A) in the case of an out-of-jurisdiction ing remotely’’ means the performance of du-
qualified, certified or approved film, tele- business which has any employees working ties by an employee at a location other than
vision or other commercial video production remotely within such jurisdiction during the the primary work location of such employee
incentive program as a condition to treating covered period, the duties performed by such at the direction of his or her employer due to
such wages or other remuneration as a quali- employees within such jurisdiction during conditions resulting from the public health
fied production cost or expenditure. such period shall not be sufficient to create emergency relating to the virus SARS–CoV–
(v) CERTAIN PUBLIC FIGURES.—The term any nexus or establish any minimum con- 2 or coronavirus disease 2019 (referred to in
‘‘certain public figures’’ means persons of tacts or level of presence that would other- this subparagraph as ‘‘COVID–19’’), includ-
prominence who perform services for wages wise subject such business to any registra- ing—
or other remuneration on a per-event basis, tion, taxation, or other related requirements (i) to comply with any government order
provided that the wages or other remunera- for businesses operating within such jurisdic- relating to COVID–19;
tion are paid to such person for services pro- tion; and (ii) to prevent the spread of COVID–19; and
vided at a discrete event, in the nature of a (B) except as provided under paragraph (iii) due to the employee or a member of
speech, public appearance, or similar event. (1)(B), with respect to any tax imposed by the employee’s family contracting COVID–19.
(C) EMPLOYER.—The term ‘‘employer’’ has such taxing jurisdiction which is determined, (4) PRESERVATION OF AUTHORITY OF TAXING
the meaning given such term in section in whole or in part, based on net or gross re- JURISDICTIONS.—This subsection shall not be
3401(d) of the Internal Revenue Code of 1986 ceipts or income, for purposes of appor- construed as modifying, impairing, super-
(26 U.S.C. 3401(d)), unless such term is de- tioning or sourcing such receipts or income, seding, or authorizing the modification, im-
fined by the taxing jurisdiction in which the any duties performed by an employee of an
pairment, or supersession of the law of any
employee’s employment duties are per- out-of-jurisdiction business while working
taxing jurisdiction pertaining to taxation ex-
formed, in which case the taxing jurisdic- remotely during the covered period—
cept as expressly provided in paragraphs (1)
tion’s definition shall prevail. (i) shall be disregarded with respect to any
through (3).
(D) TAXING JURISDICTION.—The term ‘‘tax- filing requirements for such tax; and
ing jurisdiction’’ means any of the several (ii) shall be apportioned and sourced to the (c) EFFECTIVE DATE; APPLICABILITY.—
States, the District of Columbia, or any mu- tax jurisdiction which includes the primary (1) EFFECTIVE DATE.—Subject to paragraph
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nicipality, city, county, township, parish, work location of such employee. (3), this section shall apply to calendar years
transportation district, or assessment juris- (3) DEFINITIONS.—For purposes of this sub- beginning after December 31, 2019.
diction, or any other political subdivision of section— (2) APPLICABILITY.—This section shall not
a State with the authority to impose a tax, (A) COVERED PERIOD.—The term ‘‘covered apply to any tax obligation that accrues be-
charge, or fee. period’’ means, with respect to any employee fore January 1, 2020.
(E) TIME AND ATTENDANCE SYSTEM.—The working remotely, the period— (3) TERMINATION.—Subsection (a) shall not
term ‘‘time and attendance system’’ means a (i) beginning on the date on which such apply to calendar years beginning after De-
system in which— employee began working remotely; and cember 31, 2024.
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S4864 CONGRESSIONAL RECORD — SENATE August 4, 2020
SEC. lll. EMERGENCY DESIGNATION. tracts and subcontracts entered into, ex- SEC. ll03. NATIONAL STRATEGIC STOCKPILE
(a) IN GENERAL.—The amounts provided tended, or renewed on or after the date that OF PERSONAL PROTECTIVE EQUIP-
under this title are designated as an emer- MENT FOR FIRST RESPONDERS.
is two years after the date of the enactment
gency requirement pursuant to section 4(g) of this Act. (a) IN GENERAL.—Title V of the Homeland
of the Statutory Pay-As-You-Go Act of 2010 (c) ROLE OF FEDERAL ACQUISITION SECURITY Security Act of 2002 (6 U.S.C. 311 et seq.) is
(2 U.S.C. 933(g)). COUNCIL IN ENDING RELIANCE ON PEOPLE’S RE- amended by adding at the end the following:
(b) DESIGNATION IN SENATE.—In the Senate, PUBLIC OF CHINA FOR CERTAIN ITEMS.—Sec- ‘‘SEC. 529. NATIONAL STRATEGIC STOCKPILE OF
this title is designated as an emergency re- tion 1323(a)(1) of title 41, United States Code, PERSONAL PROTECTIVE EQUIP-
quirement pursuant to section 4112(a) of H. is amended— MENT FOR FIRST RESPONDERS.
Con. Res.71 (115th Congress), the concurrent (1) by redesignating paragraph (7) as para- ‘‘(a) DEFINITIONS.—In this section—
resolution on the budget for fiscal year 2018. graph (8); and ‘‘(1) the term ‘first responder’ means a
(2) by inserting after paragraph (6) the fol- ‘public safety officer’ as defined in section
SA 2550. Mr. SCOTT of Florida sub- 1204 of title I of the Omnibus Crime Control
lowing new paragraph:
mitted an amendment intended to be ‘‘(8) Seeking to end the reliance of the and Safe Streets Act of 1968 (34 U.S.C. 10284);
proposed to amendment SA 2499 pro- United States Government on the People’s and
posed by Mr. MCCONNELL to the bill S. Republic of China for— ‘‘(2) the term ‘personal protective equip-
178, to condemn gross human rights ‘‘(A) information technology; ment’—
violations of ethnic Turkic Muslims in ‘‘(B) critical infrastructure; ‘‘(A) has the meaning given such term in
Xinjiang, and calling for an end to ar- ‘‘(C) semiconductors; paragraph (6) of section 319F–2(a) of the Pub-
bitrary detention, torture, and harass- ‘‘(D) medical equipment; and lic Health Service Act (42 U.S.C. 247d–6b(a));
‘‘(E) emerging technologies identified by and
ment of these communities inside and
the Secretary of Commerce pursuant to the ‘‘(B) includes such other equipment as de-
outside China; which was ordered to lie termined appropriate by the Secretary.
on the table; as follows: rulemaking undertaken in accordance with
the advance notice of proposed rulemaking ‘‘(b) REQUIREMENT.—The Secretary shall—
At the end of the matter proposed to be in- entitled, ‘Review of Controls for Certain ‘‘(1) establish and maintain a national
serted, insert the following: strategic stockpile of personal protective
Emerging Technologies’ (83 Fed. Reg.
SEC. 3. RESTRICTIONS ON FEDERAL CON- equipment for use by first responders during
58201).’’.
TRACTING WITH CHINESE COMPA- an emergency declared under section 501(b)
NIES.
SA 2551. Mr. SCOTT of Florida sub- of the Robert T. Stafford Disaster Relief and
(a) DEFINITIONS.—In this section: Emergency Assistance Act (42 U.S.C. 5191(b))
(1) COVERED CONTRACT.—The term ‘‘covered mitted an amendment intended to be
or under the National Emergencies Act (50
contract’’ means a contract with a value proposed to amendment SA 2499 pro- U.S.C. 1601 et seq.); and
equal to or greater than $10,000 related to an posed by Mr. MCCONNELL to the bill S. ‘‘(2) make such personal protective equip-
infrastructure project, including with re- 178, to condemn gross human rights ment available, on a reimbursable basis, to
spect to— violations of ethnic Turkic Muslims in first responder agencies.
(A) surface transportation (roads);
Xinjiang, and calling for an end to ar- ‘‘(c) REIMBURSEMENT.—In lieu of reim-
(B) mass transit, including airports, public bursement from a first responder agency
transportation, and rail; bitrary detention, torture, and harass-
ment of these communities inside and under subsection (b), the Secretary may ac-
(C) ports and bridges, including domestic cept reimbursement from the State, or polit-
waterways as defined by the Army Corps of outside China; which was ordered to lie
ical subdivision thereof, in which the first
Engineers; on the table; as follows: responder agency is located.’’.
(D) energy, including grid infrastructure At the appropriate place, insert the fol- (b) TECHNICAL AND CONFORMING AMEND-
and renewable energy; lowing: MENT.—The table of contents in section 1(b)
(E) telecommunications systems; or
Subtitle ll—American-Made Protection for of the Homeland Security Act of 2002 (Public
(F) emerging technologies identified by the
Healthcare Workers and First Responders Law 107–296; 116 Stat. 2135) is amended by in-
Secretary of Commerce pursuant to the rule-
SEC. ll01. SHORT TITLE. serting after the item relating to section 528
making undertaken in accordance with the
This subtitle may be cited as the ‘‘Amer- the following:
advance notice of proposed rulemaking enti-
tled, ‘‘Review of Controls for Certain Emerg- ican-Made Protection for Healthcare Work- ‘‘Sec. 529. National strategic stockpile of
ing Technologies’’ (83 Fed. Reg. 58201). ers and First Responders Act’’. personal protective equipment
(2) COVERED FOREIGN ENTITY.—The term SEC. ll02. INCLUSION OF PERSONAL PROTEC- for first responders.’’.
‘‘covered foreign entity’’ means an entity TIVE EQUIPMENT IN THE STRA- SEC. ll04. PRE-DISASTER CONTRACTS.
domiciled in the People’s Republic of China TEGIC NATIONAL STOCKPILE. The Secretary of Health and Human Serv-
or subject to influence or control by the Gov- Section 319F–2(a) of the Public Health ices (referred to in this section as the ‘‘Sec-
ernment of the People Republic of China or Service Act (42 U.S.C. 247d–6b(a)) is amended retary’’) shall enter into contracts with sup-
the Communist Party of the People’s Repub- by adding at the end the following: pliers of personal protective equipment (as
lic of China, as determined by the Secretary ‘‘(6) PERSONAL PROTECTIVE EQUIPMENT.— defined in section 319F–2(a)(6)(B) of the Pub-
of Homeland Security. ‘‘(A) IN GENERAL.—The Secretary, in co- lic Health Service Act (as amended by this
(3) EXECUTIVE AGENCY.—The term ‘‘execu- ordination with the Secretary of Homeland subtitle)) for the procurement by the Federal
tive agency’’ has the meaning given the term Security, shall ensure that the supplies of Government of such equipment in the event
in section 133 of title 41, United States Code. the strategic national stockpile includes per- of a public health emergency declared under
(b) RESTRICTIONS ON CONTRACTING WITH sonal protective equipment in a quantity section 319 of the Public Health Service Act
COMPANIES THAT ARE OWNED WHOLLY OR that is sufficient for a 1-year supply during a (42 U.S.C. 247d), under section 501(b) of the
PARTIALLY BY COVERED FOREIGN ENTITIES.— nationwide pandemic. Robert T. Stafford Disaster Relief and Emer-
(1) FEDERAL CONTRACTS.—The head of an ‘‘(B) DEFINITION.—In this paragraph, the gency Assistance Act (42 U.S.C. 5191(b)), or
executive agency may not enter into— term ‘personal protective equipment’— under the National Emergencies Act (50
(A) a covered contract with a contractor ‘‘(i) has the meaning given such term by U.S.C. 1601 et seq.).
that has an ownership interest, either di- the Commissioner of Food and Drugs, which SEC. ll05. PROHIBITION ON PROCUREMENT OF
rectly or through a joint venture, of at least includes protective clothing, helmets, PERSONAL PROTECTIVE EQUIP-
25 percent that is held by a covered foreign gloves, face shields, goggles, facemasks, and MENT FROM COVERED FOREIGN EN-
entity; or other equipment designed to protect the TITIES.
(B) a covered contract in which the con- wearer from injury or the spread of infection (a) PROCUREMENT PROHIBITION.—An execu-
tractor subcontracts with a subcontractor or illness; and tive agency may not procure by contract,
having such an ownership interest. ‘‘(ii) includes ventilators, respirators, dis- subcontract, grant, or cooperative agree-
(2) USE OF FEDERAL FUNDS.—No Federal infecting wipes, and hand sanitizer. ment any personal protective equipment
funds, including grant and loan funds, may ‘‘(7) CONGRESSIONAL BRIEFINGS.—Not later sourced, manufactured, or assembled in
be used to enter into a covered contract with than 180 days after the date of enactment of whole or in part by a covered foreign entity.
a contractor or subcontractor having an this paragraph, and every 180 days thereafter To the extent possible, executive agencies
ownership interest of at least 25 percent that until the date that is 5 years after the date shall procure personal protective equipment
is held by a covered foreign entity. of enactment of this paragraph, the Sec- sourced, manufactured, or assembled in
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(3) WAIVER AUTHORITY.—The head of an ex- retary shall provide a briefing to the Com- whole or in part in the United States.
ecutive agency may waive the prohibition mittee on Homeland Security and Govern- (b) PROHIBITION ON USE OF FEDERAL FUNDS
under paragraph (1) or (2) on a case-by-case mental Affairs of the Senate and the Com- FOR FOREIGN PROCUREMENT.—No Federal
basis. Notice of each such waiver shall be mittee on Homeland Security of the House of funds, whether made available by contract,
provided to the Director of the Office of Man- Representatives on the inventory of drugs, grant, or cooperative agreement, may be
agement and Budget. vaccines and other biological products, med- used to procure personal protective equip-
(4) EFFECTIVE DATE.—The prohibitions ical devices, and other supplies in the stra- ment sourced, manufactured, or assembled in
under paragraphs (1) and (2) apply to con- tegic national stockpile.’’. whole or in part by a covered foreign entity.
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