Congressional Record — Senate, August 5, 2020, Page S4950
Summary
Page S4950 of the Senate section of the Congressional Record for August 5, 2020, carrying amendment text in interleaved columns. One provision, forgiveness for covered loans under $150,000, would shield a lender from penalties on origination, forgiveness or guarantee based on reliance. A hardship provision applies to a household with income not above 135 percent of the Federal poverty guidelines that cannot make a full payment because of the national emergency. Tax text treats excess credit as an overpayment to be refunded, and further amendments to the S. 178 Xinjiang bill are noted as lying on the table.
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“Congressional Record — Senate, August 5, 2020, Page S4950.”
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S4950 CONGRESSIONAL RECORD — SENATE August 5, 2020
‘‘(v) any other Federal, State, or other (i) has a household income, at the time of ter, such excess shall be treated as an over-
criminal or civil law or regulation; and the nonpayment or underpayment, that does payment that shall be refunded under sec-
‘‘(B) the lender shall not be subject to any not exceed 135 percent of the Federal poverty tions 6402(a) and 6413(b) of the Internal Rev-
penalties relating to loan origination, for- guidelines (as determined by the Secretary enue Code of 1986.
giveness, or guarantee based on such reli- of Health and Human Services); (B) TREATMENT OF PAYMENTS.—For pur-
ance.’’; and (ii) is unable to make a full payment due poses of section 1324 of title 31, United States
(4) by adding at the end the following: specifically to the economic impact of the Code, any amounts due to an employer under
‘‘(m) FORGIVENESS FOR COVERED LOANS national emergency described in paragraph this paragraph shall be treated in the same
UNDER $150,000.— (3); and manner as a refund due from a credit provi-
‘‘(1) IN GENERAL.—Notwithstanding sub- (iii) provides sufficient documentation to sion referred to in subsection (b)(2) of such
section (e), with respect to a covered loan the provider to show that the customer section.
made to an eligible recipient that is not meets the criteria under clauses (i) and (ii); (c) DEFINITIONS.—For purposes of this sec-
more than $150,000, the covered loan amount (3) the term ‘‘COVID–19 emergency period’’ tion—
shall be forgiven under this section if the eli- means the period during which the national (1) APPLICABLE EMPLOYMENT TAXES.—The
gible recipient submits to the lender a one- emergency declaration by the President term ‘‘applicable employment taxes’’ means
page online or paper form, to be established under the National Emergencies Act (50 the following:
by the Administrator not later than 7 days U.S.C. 1601 et seq.) with respect to the (A) The taxes imposed under section 3111(a)
after the date of enactment of this sub- Coronavirus Disease 2019 (COVID–19) is in ef- of the Internal Revenue Code of 1986.
section, that attests that the eligible recipi- fect; and (B) So much of the taxes imposed under
ent complied with the requirements under (4) the term ‘‘small business broadband section 3221(a) of such Code as are attrib-
section 7(a)(36) of the Small Business Act (15 provider’’ means a broadband provider that utable to the rate in effect under section
U.S.C. 636(a)(36)). provides broadband service to fewer than 3111(a) of such Code.
‘‘(2) HOLD HARMLESS.—With respect to a 500,000 customers. (2) ELIGIBLE EMPLOYER.—
lender that relies on an attestation sub- (c) FUNDING.— (A) IN GENERAL.—The term ‘‘eligible em-
mitted by an eligible recipient under para- (1) APPROPRIATION.—Out of any funds in ployer’’ means any employer—
graph (1), no enforcement action may be the Treasury not otherwise appropriated, (i) which was carrying on a trade or busi-
taken against the lender for any falsehoods there is appropriated to the Commission ness at any time during calendar quarter,
contained in the attestation. $2,000,000,000 for fiscal year 2020, to remain and
‘‘(3) DEMOGRAPHIC INFORMATION.—The on- available until expended, to reimburse small (ii) which has not more than 2,000 full-time
line or paper form established by the Admin- business broadband providers for the costs of equivalent employees (within the meaning of
istrator under paragraph (1) shall include a carrying out a covered program. section 45R(d)(2) of the Internal Revenue
means by which an eligible recipient may, at (2) RULES.—The Commission shall promul- Code of 1986) for the taxable year.
the discretion of the eligible recipient, sub- gate rules on an expedited basis, and without (B) TAX-EXEMPT ORGANIZATIONS.—In the
case of an organization which is described in
mit demographic information of the owner of regard to section 553 of title 5, United States
section 501(c) of the Internal Revenue Code
the eligible recipient, including the sex, Code, regarding the provision of reimburse-
of 1986 and exempt from tax under section
race, ethnicity, and veteran status of the ments to small business broadband providers
501(a) of such Code, subparagraph (A)(i) shall
owner. under paragraph (1).
apply to all operations of such organization.
‘‘(n) ENFORCEMENT ACTION AGAINST BOR-
SA 2576. Mr. CRAMER submitted an (3) QUALIFIED EXPENSES.—For purposes of
ROWERS.—An eligible recipient of a covered
this section—
loan may only be subject to an enforcement amendment intended to be proposed to (A) IN GENERAL.—The term ‘‘qualified ex-
action or penalty relating to loan origina- amendment SA 2499 proposed by Mr. penses’’ means any amount paid or incurred
tion, forgiveness, or guarantee of the covered MCCONNELL to the bill S. 178, to con- after February 1, 2020, for—
loan if the eligible recipient commits fraud
demn gross human rights violations of (i) qualified equipment and services for the
or expends covered loan proceeds on expenses
ethnic Turkic Muslims in Xinjiang, and purposes of preventing infection related to
that are not allowable under section
calling for an end to arbitrary deten- SARS–CoV–2, or
7(a)(36)(F) of the Small Business Act (15
tion, torture, and harassment of these (ii) the reconfiguration of facilities for
U.S.C. 636(a)(36)(F)).’’. such purposes, or
communities inside and outside China; (iii) qualified education and training of
SA 2575. Mr. CRAMER submitted an which was ordered to lie on the table; employees for new business procedures re-
amendment intended to be proposed to as follows: lated to preventing COVID–19 transmission.
amendment SA 2499 proposed by Mr. At the end, add the following: (B) QUALIFIED EQUIPMENT AND SERVICES.—
MCCONNELL to the bill S. 178, to con- SEC. ll. TAX CREDIT FOR SAFETY IMPROVE- The term ‘‘qualified equipment and services’’
demn gross human rights violations of MENTS. means—
ethnic Turkic Muslims in Xinjiang, and (a) IN GENERAL.—In the case of an eligible (i) any product or material which—
calling for an end to arbitrary deten- employer, there shall be allowed as a credit (I) serves as personal protective equipment
against applicable employment taxes for or as a barrier erected to prevent virus
tion, torture, and harassment of these
each calendar quarter an amount equal to 50 spread between customers and employees, in-
communities inside and outside China; percent of the qualified expenses paid or in- cluding plexiglass installed at cashiers and
which was ordered to lie on the table; curred by such employer during such cal- other counters, and partitions to separate
as follows: endar quarter. customers,
At the appropriate place, insert the fol- (b) LIMITATIONS AND REFUNDABILITY.— (II) is a disinfectant product registered by
lowing: (1) LIMITATION.—The qualified fixed ex- the Administrator of the Environmental
SEC. lll. KEEPING CRITICAL CONNECTIONS penses which may be taken into account Protection Agency for which the Adminis-
EMERGENCY FUND. under subsection (a) by any eligible em- trator of the Environmental Protection
(a) SHORT TITLE.—This section may be ployer for any calendar quarter shall not ex- Agency has approved an emerging viral
cited as the ‘‘Keeping Critical Connections ceed— pathogen claim that applies with respect to
Act of 2020’’. (A) in the case of any calendar quarter be- use against SARS–CoV–2,
(b) DEFINITIONS.—In this section— ginning in 2020, $500,000, and (III) is a thermometer, or
(1) the term ‘‘Commission’’ means the Fed- (B) in the case of any calendar quarter be- (IV) is approved by the Food and Drug Ad-
eral Communications Commission; ginning after 2020, $250,000. ministration for testing for COVID–19 (in-
(2) the term ‘‘covered program’’ means a (2) CREDIT LIMITED TO CERTAIN EMPLOYMENT cluding diagnosic testing and serology test-
program established by a small business TAXES.—The credit allowed by subsection (a) ing to detect antibodies) by the eligible em-
broadband provider under which the small with respect to any calendar quarter shall ployer, in conjunction with a certified
business broadband provider, at any time not exceed the applicable employment taxes diagnostics laboratory or health care pro-
during the COVID–19 emergency period, vol- for such calendar quarter (reduced by any vider,
untarily— credits allowed under subsections (e) and (f) (ii) any—
(A) provides a customer with free or dis- of section 3111 of such Code, sections 7001 and (I) contactless point-of-sale system,
counted broadband service, or free upgrades 7003 of the Families First Coronavirus Re- (II) new software and technology to assist
of existing service to meet certain capacity sponse Act, and section 2301 of the CARES in maintaining social distancing,
SSpencer on DSK126QN23PROD with SENATE
and speed needs, due specifically to the pres- Act, for such quarter) on the wages paid with (III) application for reporting employee
ence of a student in the household of the cus- respect to the employment of all the employ- symptom or providing wellness checks, and
tomer who needs distance learning capa- ees of the eligible employer for such calendar (IV) property used to enable curbside pick-
bility; or quarter. up or delivery services,
(B) refrains from disconnecting broadband (3) REFUNDABILITY OF EXCESS CREDIT.— (iii) hand sanitizer,
service provided to an existing customer due (A) IN GENERAL.—If the amount of the cred- (iv) any sign related to public health
to nonpayment or underpayment if the cus- it under subsection (a) exceeds the limita- awareness, social distancing, or altered serv-
tomer— tion of paragraph (2) for any calendar quar- ices such as curbside pickups, and
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August 5, 2020 CONGRESSIONAL RECORD — SENATE S4951
(v) services for— (3) with respect to the application of the At the appropriate place, insert the fol-
(I) cleaning and disinfecting, or credit under subsection (a) to third-party lowing:
(II) testing for COVID–19 by a certified payors (including professional employer or- SEC. lll. HAZARDOUS DUTY PAY FOR MEM-
diagnostics laboratory, and ganizations, certified professional employer BERS OF THE ARMED FORCES PER-
(vi) such other equipment or technology as organizations, or agents under section 3504 of FORMING DUTY IN RESPONSE TO
determined by the Secretary, in consultation the Internal Revenue Code of 1986), including THE CORONAVIRUS DISEASE 2019.
with the Secretary of Labor, the Secretary regulations or guidance allowing such payors (a) IN GENERAL.—The Secretary of the
of Health and Human Services, the Director to submit documentation necessary to sub- military department concerned shall pay
of the Centers for Disease Control and Pre- stantiate the eligible employer status of em- hazardous duty pay under this section to a
vention, the Commissioner of the Food and ployers that use such payors, member of a regular or reserve component of
Drug Administration, the Secretary of Vet- (4) for recapturing the benefit of credits de- the Armed Forces who—
erans Affairs, the Secretary of Defense, and termined under this section in cases where (1) performs duty in response to the
the Secretary of Agriculture, determines is there is a subsequent adjustment to the cred- Coronavirus Disease 2019 (COVID–19); and
necessary and appropriate for preventing it determined under subsection (a), and (2) is entitled to basic pay under section
COVID–19 and is recommended as part of the (5) for providing the benefit of the credit 204 of title 37, United States Code, or com-
Federal government’s recommendations for under subsection (a) to taxpayers who have pensation under section 206 of such title, for
safe workplaces. already filed returns for calendar quarters the performance of such duty.
Such term shall not include any equipment ending before the date of the enactment of
which is not for use in the United States or this Act. (b) REGULATIONS.—Hazardous duty pay
any service which is not conducted in the (j) APPLICATION OF SECTION.—This section shall be payable under this section in accord-
United States. shall apply only to qualified fixed expenses ance with regulations prescribed by the Sec-
(C) QUALIFIED EDUCATION AND TRAINING.— paid or accrued in calendar quarters ending retary of Defense. Such regulations shall
The term ‘‘qualified education and training’’ on or after February 1, 2020, and beginning specify the duty in response to the
means education or training provided by an before January 1, 2022. Coronavirus Disease 2019 qualifying a mem-
accredited training institution, an industry- ber for payment of such pay under this sec-
recognized trade association, or another non- SA 2577. Mr. BARRASSO submitted tion.
profit entity. an amendment intended to be proposed (c) AMOUNT.—The amount of hazardous
(4) SECRETARY.—The term ‘‘Secretary’’ to amendment SA 2499 proposed by Mr. duty pay paid a member under this section
means the Secretary of the Treasury or the MCCONNELL to the bill S. 178, to con- shall be such amount per month, not less
Secretary’s delegate. than $150 per month, as the Secretary of De-
demn gross human rights violations of
(d) AGGREGATION RULE.—All persons treat- fense shall specify in the regulations under
ed as a single employer under subsection (a) ethnic Turkic Muslims in Xinjiang, and subsection (b).
or (b) of section 52 of the Internal Revenue calling for an end to arbitrary deten-
(d) MONTHLY PAYMENT; NO PRORATION.—
Code of 1986, or subsection (m) or (o) of sec- tion, torture, and harassment of these (1) MONTHLY PAYMENT.—Hazardous duty
tion 414 of such Code, shall be treated as one communities inside and outside China; pay under this section shall be paid on a
employer for purposes of this section. which was ordered to lie on the table; monthly basis.
(e) DENIAL OF DOUBLE BENEFIT.—For pur- as follows: (2) NO PRORATION.—Hazardous duty pay is
poses of chapter 1 of such Code, the gross in-
At the appropriate place, insert the fol- payable to a member under this section for a
come of any eligible employer, for the tax-
lowing: month if the member performs any duty in
able year which includes the last day of any
SEC. ll. EXPEDITED PERMITTING AUTHORITY that month qualifying the person for pay-
calendar quarter with respect to which a
FOR BROADBAND DEPLOYMENT ON ment of such pay.
credit is allowed under this section, shall be
FEDERAL LAND. (e) MONTHS FOR WHICH PAYABLE.—Haz-
increased by the amount of such credit.
(f) ELECTION NOT TO HAVE SECTION (a) DEFINITIONS.—In this section: ardous duty pay is payable under this sec-
APPLY.—This section shall not apply with re- (1) FEDERAL LAND.—The term ‘‘Federal tion for qualifying duty performed in months
spect to any eligible employer for any cal- land’’ means land owned by the Federal Gov- occurring during the period—
endar quarter if such employer elects (at ernment. (1) beginning on January 1, 2020; and
such time and in such manner as the Sec- (2) SECRETARY CONCERNED.—The term ‘‘Sec- (2) ending on December 31, 2020.
retary may prescribe) not to have this sec- retary concerned’’ means the Secretary of
(f) CONSTRUCTION WITH OTHER PAY.—Haz-
tion apply. the department that administers the Federal
ardous duty pay payable to a member under
(g) TRANSFERS TO CERTAIN TRUST FUNDS.— land on which a project described in sub-
this section is in addition to the following:
There are hereby appropriated to the Federal section (b) is carried out.
(1) Any other pay and allowances to which
Old-Age and Survivors Insurance Trust Fund (b) EXPEDITED PERMITTING AUTHORITY.—
the member is entitled by law.
and the Federal Disability Insurance Trust The Secretary concerned shall expedite the
(2) Any other hazardous duty pay to which
Fund established under section 201 of the So- approval of permits for a project for the de-
the member is entitled under section 351 of
cial Security Act (42 U.S.C. 401) and the So- ployment of broadband infrastructure on
title 37, United States Code (or any other
cial Security Equivalent Benefit Account es- highway or road rights-of-way, easements, or
provision of law), for duty that also con-
tablished under section 15A(a) of the Rail- other licensed or permitted access points on
stitutes qualifying duty for payment of such
road Retirement Act of 1974 (45 U.S.C. 231n– Federal land, including by waiving any ap-
pay under this section.
1(a)) amounts equal to the reduction in reve- plicable requirements for the approval of
those permits, as the Secretary concerned (g) SENSE OF SENATE.—It is the sense of the
nues to the Treasury by reason of this sec-
determines to be appropriate. Senate that the Secretary of Defense should
tion (without regard to this subsection).
(c) REQUIREMENTS.— also authorize hazardous duty pay for mem-
Amounts appropriated by the preceding sen-
(1) MANAGEMENT.—The holder of a permit bers of the Armed Forces not under orders
tence shall be transferred from the general
described in subsection (b) shall be respon- specific to the response to the Coronavirus
fund at such times and in such manner as to
sible for the management and oversight of a Disease 2019 who provide—
replicate to the extent possible the transfers
project described in that subsection. (1) healthcare in a military medical treat-
which would have occurred to such Trust
(2) RIGHT-OF-WAY.—A project described in ment facility for individuals infected with
Fund or Account had this section not been
subsection (b) shall be carried out in accord- the Coronavirus Disease 2019; or
enacted.
(h) TREATMENT OF DEPOSITS.—The Sec- ance with requirements of the applicable (2) technical or administrative support for
retary shall waive any penalty under section right-of-way, except that a reclamation bond the provision of healthcare as described in
6656 of such Code for any failure to make a shall not be required for the project. paragraph (1).
deposit of applicable employment taxes if (d) TERMINATION OF AUTHORITY.—The au-
the Secretary determines that such failure thority provided by this section shall termi-
SA 2579. Ms. ERNST submitted an
was due to the anticipation of the credit al- nate effective July 1, 2021.
amendment intended to be proposed to
lowed under this section. amendment SA 2499 proposed by Mr.
(i) REGULATIONS AND GUIDANCE.—The Sec- SA 2578. Ms. ERNST submitted an
retary shall issue such forms, instructions, amendment intended to be proposed to MCCONNELL to the bill S. 178, to con-
regulations, and guidance as are necessary— amendment SA 2499 proposed by Mr. demn gross human rights violations of
(1) to allow the advance payment of the MCCONNELL to the bill S. 178, to con- ethnic Turkic Muslims in Xinjiang, and
SSpencer on DSK126QN23PROD with SENATE
credit under subsection (a), subject to the demn gross human rights violations of calling for an end to arbitrary deten-
limitations provided in this section, based on ethnic Turkic Muslims in Xinjiang, and tion, torture, and harassment of these
such information as the Secretary shall re- communities inside and outside China;
calling for an end to arbitrary deten-
quire, which was ordered to lie on the table;
(2) to provide for the reconciliation of such tion, torture, and harassment of these
communities inside and outside China; as follows:
advance payment with the amount of the
credit at the time of filing the return of tax which was ordered to lie on the table; At the appropriate place, insert the fol-
for the applicable quarter or taxable year, as follows: lowing:
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