Congressional Record, Senate — Page S4956, August 5, 2020
Summary
Page S4956 of the Senate section of the Congressional Record for August 5, 2020. It prints amendment text for a credit for family caregivers under the Internal Revenue Code, allowing a credit of 30 percent of qualified expenses to the extent that such expenses exceed $2,000. The credit is reduced by $100 for each $1,000 of modified adjusted gross income above a threshold, and the text sets a mileage rate for use of a passenger automobile and a rule coordinating with ABLE accounts. Further text for eligible entities defines a covered period and addresses expenses such as food and beverage expenses within the scope of normal business practice.
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“Congressional Record, Senate — Page S4956, August 5, 2020.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2020-08-05-crec-2020-08-05-pt1-pgs4956-0f6e145808/
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S4956 CONGRESSIONAL RECORD — SENATE August 5, 2020
At the appropriate place, insert the fol- ‘‘(B) The individual is at least 2 but not 6 ‘‘(7) MILEAGE RATE.—For purposes of this
lowing: years of age and is unable due to a loss of section, the mileage rate for the use of a pas-
SEC. lll. CREDIT FOR FAMILY CAREGIVERS. functional capacity to perform (without sub- senger automobile shall be the standard
(a) IN GENERAL.—Subpart A of part IV of stantial assistance from another individual) mileage rate used to calculate the deductible
subchapter A of chapter 1 of the Internal at least 2 of the following activities: eating, costs of operating an automobile for medical
Revenue Code of 1986 is amended by inserting transferring, or mobility. purposes. Such rate may be used in lieu of
after section 25D the following new section: ‘‘(C) The individual is under 2 years of age actual automobile-related travel expenses.
‘‘SEC. 25E. FAMILY CAREGIVERS. and requires specific durable medical equip- ‘‘(8) COORDINATION WITH ABLE ACCOUNTS.—
‘‘(a) ALLOWANCE OF CREDIT.—In the case of ment by reason of a severe health condition Qualified expenses for a taxable year shall
an eligible caregiver, there shall be allowed or requires a skilled practitioner trained to not include contributions to an ABLE ac-
as a credit against the tax imposed by this address the individual’s condition to be count (as defined in section 529A).
chapter for the taxable year an amount available if the individual’s parents or ‘‘(f) PHASE OUT BASED ON ADJUSTED GROSS
equal to 30 percent of the qualified expenses guardians are absent. INCOME.—For purposes of this section—
paid by the taxpayer during the taxable year ‘‘(e) QUALIFIED EXPENSES.—For purposes of ‘‘(1) IN GENERAL.—The amount of the credit
to the extent that such expenses exceed this section— allowable under subsection (a) shall be re-
$2,000. ‘‘(1) IN GENERAL.—Subject to paragraph (4), duced (but not below zero) by $100 for each
‘‘(b) LIMITATION.— the term ‘qualified expenses’ means expendi- $1,000 (or fraction thereof) by which the tax-
‘‘(1) IN GENERAL.—The amount allowed as a tures for goods, services, and supports that— payer’s modified adjusted gross income ex-
credit under subsection (a) for the taxable ‘‘(A) assist a qualified care recipient with ceeds the threshold amount.
year shall not exceed $3,000. accomplishing activities of daily living (as ‘‘(2) MODIFIED ADJUSTED GROSS INCOME.—
‘‘(2) ADJUSTMENT FOR INFLATION.—In the defined in section 7702B(c)(2)(B)) and instru- The term ‘modified adjusted gross income’
case of any taxable year beginning after 2020, mental activities of daily living (as defined means adjusted gross income increased by
the dollar amount contained in paragraph (1) in section 1915(k)(6)(F) of the Social Security any amount excluded from gross income
shall be increased by an amount equal to the Act (42 U.S.C. 1396n(k)(6)(F))), under section 911, 931, or 933.
product of— ‘‘(B) are provided solely for use by such
‘‘(3) THRESHOLD AMOUNT.—The term
‘‘(A) such dollar amount, and qualified care recipient, and
‘threshold amount’ means—
‘‘(B) the medical care cost adjustment de- ‘‘(C) are made after March 13, 2020 and be-
‘‘(A) $150,000 in the case of a joint return,
termined under section 213(d)(10)(B)(ii) for fore January 1, 2022.
and
the calendar year in which the taxable year ‘‘(2) ADJUSTMENT FOR OTHER TAX BENE-
‘‘(B) $75,000 in any other case.
begins, determined by substituting ‘2019’ for FITS.—The amount of qualified expenses oth-
‘‘(4) INDEXING.—In the case of any taxable
‘1996’ in subclause (II) thereof. erwise taken into account under paragraph
year beginning in a calendar year after 2020,
If any increase determined under the pre- (1) with respect to an individual shall be re-
each dollar amount contained in paragraph
ceding sentence is not a multiple of $50, such duced by the sum of any amounts paid for
the benefit of such individual for the taxable (3) shall be increased by an amount equal to
increase shall be rounded to the next lowest
year which are— the product of—
multiple of $50.
‘‘(A) taken into account under section 21 or ‘‘(A) such dollar amount, and
‘‘(c) ELIGIBLE CAREGIVER.—For purposes of
this section, the term ‘eligible caregiver’ 213, or ‘‘(B) the cost-of-living adjustment deter-
means an individual who, during the taxable ‘‘(B) excluded from gross income under sec- mined under section (1)(f)(3) for the calendar
year, pays or incurs qualified expenses in tion 129, 223(f), or 529A(c)(1)(B). year in which the taxable year begins, by
connection with providing care for a quali- ‘‘(3) GOODS, SERVICES, AND SUPPORTS.—For substituting ‘calendar year 2019’ for ‘cal-
fied care recipient. purposes of paragraph (1), goods, services, endar year 2016’ in subparagraph (A)(ii)
‘‘(d) QUALIFIED CARE RECIPIENT.—For pur- and supports (as defined by the Secretary) thereof.
poses of this section— shall include— ‘‘(5) ROUNDING RULE.—If any increase deter-
‘‘(1) IN GENERAL.—The term ‘qualified care ‘‘(A) human assistance, supervision, cuing mined under paragraph (4) is not a multiple
recipient’ means, with respect to any taxable and standby assistance, of $50, such increase shall be rounded to the
year, any individual who— ‘‘(B) assistive technologies and devices (in- next lowest multiple of $50.
‘‘(A) is the spouse of the eligible caregiver, cluding remote health monitoring), ‘‘(g) IDENTIFICATION OF ELIGIBLE CAREGIVER
or any other person who bears a relationship ‘‘(C) environmental modifications (includ- WITH CARE RECIPIENT (QUALIFIED CARE RE-
to the eligible caregiver described in any of ing home modifications), CIPIENT) IDENTIFICATION REQUIREMENT.—No
subparagraphs (A) through (H) of section ‘‘(D) health maintenance tasks (such as credit shall be allowed under this section to
152(d)(2), and medication management), a taxpayer with respect to any qualified care
‘‘(B) has been certified, before the due date ‘‘(E) information, recipient unless the taxpayer includes the
for filing the return of tax for the taxable ‘‘(F) transportation of the qualified care name and taxpayer identification number of
year, by a licensed health care practitioner recipient, such individual, and the identification num-
(as defined in section 7702B(c)(4)) as being an ‘‘(G) nonhealth items (such as incontinence ber of the licensed health care practitioner
individual with long-term care needs de- supplies), and certifying such individual, on the return of
scribed in paragraph (3) for a period— ‘‘(H) coordination of and services for people tax for the taxable year.’’.
‘‘(i) which is at least 180 consecutive days, who live in their own home, a residential set- (b) CLERICAL AMENDMENT.—The table of
and ting, or a nursing facility, as well as the cost sections for subpart A of part IV of sub-
‘‘(ii) a portion of which occurs within the of care in these or other locations. chapter A of chapter 1 of such Code is
taxable year. ‘‘(4) QUALIFIED EXPENSES FOR ELIGIBLE amended by inserting after the item relating
‘‘(2) PERIOD FOR MAKING CERTIFICATION.— CAREGIVERS.—For purposes of paragraph (1), to section 25D the following new item:
Notwithstanding paragraph (1)(B), a certifi- the following shall be treated as qualified ex- ‘‘Sec. 25E. Family caregivers.’’.
cation shall not be treated as valid unless it penses if paid or incurred by an eligible care- (c) EFFECTIVE DATE.—The amendments
is made within the 391⁄2-month period ending giver: made by this section shall apply to taxable
on such due date (or such other period as the ‘‘(A) Expenditures for respite care for a years beginning after December 31, 2019.
Secretary prescribes). qualified care recipient.
‘‘(3) INDIVIDUALS WITH LONG-TERM CARE ‘‘(B) Expenditures for counseling, support SA 2586. Mr. DAINES submitted an
NEEDS.—An individual is described in this groups, or training relating to caring for a
paragraph if the individual meets any of the qualified care recipient.
amendment intended to be proposed to
following requirements: ‘‘(C) Lost wages for unpaid time off due to amendment SA 2499 proposed by Mr.
‘‘(A) The individual is at least 6 years of caring for a qualified care recipient as MCCONNELL to the bill S. 178, to con-
age and— verified by an employer. demn gross human rights violations of
‘‘(i) is unable to perform (without substan- ‘‘(D) Travel costs of the eligible caregiver ethnic Turkic Muslims in Xinjiang, and
tial assistance from another individual) at related to caring for a qualified care recipi- calling for an end to arbitrary deten-
least 2 activities of daily living (as defined in ent. tion, torture, and harassment of these
section 7702B(c)(2)(B)) due to a loss of func- ‘‘(E) Expenditures for technologies, as de- communities inside and outside China;
tional capacity, or termined by the Secretary, that assist an eli-
‘‘(ii) requires substantial supervision to gible caregiver in providing care for a quali-
which was ordered to lie on the table;
protect such individual from threats to fied care recipient. as follows:
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health and safety due to severe cognitive im- ‘‘(5) HUMAN ASSISTANCE.—The term ‘human At the appropriate place, insert the fol-
pairment and is unable to perform, without assistance’ includes the costs of a direct care lowing:
reminding or cuing assistance, at least 1 ac- worker. SEC. lll. PASS-THROUGH OF PORTION OF
tivity of daily living (as so defined) or to the ‘‘(6) DOCUMENTATION.—An expense shall not STATE CORONAVIRUS RELIEF FUND
extent provided in regulations prescribed by be taken into account under this section un- TO LOCAL GOVERNMENTS.
the Secretary (in consultation with the Sec- less the eligible caregiver substantiates such (a) PASS-THROUGH REQUIREMENT.—Sub-
retary of Health and Human Services), is un- expense under such regulations or guidance section (b) of section 601 of the Social Secu-
able to engage in age appropriate activities. as the Secretary shall provide. rity Act (42 U.S.C. 801) is amended—
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August 5, 2020 CONGRESSIONAL RECORD — SENATE S4957
(1) in paragraph (1), by striking ‘‘Subject (3) ELIGIBLE ENTITY.—The term ‘‘eligible (C) HOLD HARMLESS.—An eligible entity ap-
to paragraph (2)’’ and inserting ‘‘Subject to entity’’— plying for a grant under this subsection shall
paragraphs (2) and (3)’’; and (A) means a restaurant, food stand, food not be ineligible for a grant if the eligible
(2) by adding at the end the following truck, food cart, caterer, saloon, inn, tavern, entity is able to document—
‘‘(3) PASS-THROUGH REQUIREMENT.—Each bar, lounge, brewpub, tasting room, taproom, (i) an inability to rehire individuals who
State shall distribute 45 percent of the licensed facility or premise of a beverage al- were employees of the eligible entity on Feb-
amount paid to the State under this section cohol producer where the public may taste, ruary 15, 2020; and
for fiscal year 2020 (after the application of sample, or purchase products, or other simi- (ii) an inability to hire similarly qualified
paragraph (2)) upon receipt on a pass- lar place of business in which the public or employees for unfilled positions on or before
through basis, and without requiring any ap- patrons assemble for the primary purpose of December 31, 2020.
plication, to each unit of local government being served food or drink; (4) PRIORITY IN AWARDING GRANTS.—During
in the State that is not a large unit of local (B) includes an entity described in subpara- the initial 14-day period in which the Sec-
government that received a direct payment graph (A) that is located in an airport ter- retary awards grants under this subsection,
under this section in accordance with para- minal; and the Secretary shall—
graph (2). The preceding distribution require- (C) does not include an entity described in (A) prioritize awarding grants to
ment shall not apply to the District of Co- subparagraph (A) that— marginalized and underrepresented commu-
lumbia.’’. (i) is part of a State or local government nities, with a focus on women, veteran, and
(b) CONFORMING AMENDMENTS.—Section 601 facility; or minority-owned and operated eligible enti-
of such Act is further amended— (ii) as of March 13, 2020, owns or operates
ties; and
(1) in subsection (b)— (together with any affiliated business) more
(A) in paragraphs (1) and (2), by inserting (B) only award grants to eligible entities
than 20 locations, regardless of whether
‘‘large’’ before ‘‘unit of local government’’ with annual revenues of less than $1,500,000.
those locations do business under the same
each place it appears; and (5) GRANT AMOUNT.—
or multiple names.
(B) in paragraph (2)— (A) AGGREGATE MAXIMUM AMOUNT.—The ag-
(4) FUND.—The term ‘‘Fund’’ means the
(i) in the paragraph heading, by inserting gregate amount of grants made to an eligible
Restaurant Revitalization Fund established
‘‘LARGE’’ before ‘‘UNITS’’; and entity and any affiliate businesses of the eli-
under subsection (c).
(ii) by adding at the end the following: (5) PAYROLL COSTS.—The term ‘‘payroll gible entity under this subsection shall not
‘‘For purposes of this section, the term ‘large costs’’ has the meaning given the term in exceed $10,000,000.
unit of local government’ means a unit of section 7(a)(36)(A) of the Small Business Act (B) DETERMINATION OF GRANT AMOUNT.—
local government, as defined in subsection (15 U.S.C. 636(a)(36)(A)). (i) IN GENERAL.—The amount of a grant
(g)(2), with a population that exceeds (6) SECRETARY.—The term ‘‘Secretary’’ made to an eligible entity under this sub-
500,000.’’; means the Secretary of the Treasury. section shall be equal to the difference be-
(2) in subsection (c)(5)— (c) RESTAURANT REVITALIZATION FUND.— tween—
(A) in the paragraph heading, by inserting (1) IN GENERAL.—There is established in the (I) the sum of the revenues or estimated
‘‘LARGE’’ before ‘‘UNIT’’; and Treasury of the United States a fund to be revenues of the eligible entity during each
(B) by inserting ‘‘large’’ before ‘‘unit of known as the Restaurant Revitalization calendar quarter in 2020; and
local government’’ each place it appears; Fund. (II) the sum of such revenues during the
(3) in subsection (e)— (2) APPROPRIATIONS.— same calendar quarter in 2019, if such sum is
(A) by inserting ‘‘direct’’ before ‘‘pay- (A) IN GENERAL.—There is appropriated to greater than zero.
ment’’; and the Fund, out of amounts in the Treasury (ii) VERIFICATION.—An eligible entity shall
(B) by inserting ‘‘large’’ before ‘‘unit of not otherwise appropriated, $120,000,000,000, submit to the Secretary such revenue
local government’’ each place it appears; and to remain available until December 31, 2020. verification documentation as the Secretary
(4) in subsection (g)(2)— (B) REMAINDER TO TREASURY.—Any may require to determine the amount of a
(A) in the paragraph heading, by striking amounts remaining in the Fund after Decem- grant under clause (i).
‘‘LOCAL’’ and inserting ‘‘UNIT OF LOCAL’’; and ber 31, 2020 shall be deposited in the general (iii) REPAYMENT.—Any amount of a grant
(B) by striking ‘‘with a population that ex- fund of the Treasury. made under this subsection to an eligible en-
ceeds 500,000.’’ (3) USE OF FUNDS.—The Secretary shall use tity based on estimated revenues in a cal-
(c) EFFECTIVE DATE.—The amendments amounts in the Fund to make grants de- endar quarter in 2020 that is above the actual
made by this section shall take effect as if scribed in subsection (d). revenues of the eligible entity during that
included in the enactment of section 601 of (d) RESTAURANT REVITALIZATION GRANTS.— calendar quarter shall be converted to a loan
the Social Security Act, as added by section (1) IN GENERAL.—The Secretary shall award that has—
5001(a) of the Coronavirus Aid, Relief, and grants to eligible entities in the order in (I) an interest rate of 1 percent; and
Economic Security Act (Public Law 116–136). which applications are received by the Sec- (II) a maturity date of 10 years beginning
retary. on January 1, 2021.
SA 2587. Mr. WICKER submitted an (2) REGISTRATION.—The Secretary shall (C) NO DUPLICATION OF BENEFITS.—An eligi-
amendment intended to be proposed to register each grant awarded under this sub- ble entity that received a loan under section
amendment SA 2499 proposed by Mr. section using the employer identification 7(a)(36) of the Small Business Act (15 U.S.C.
MCCONNELL to the bill S. 178, to con- number of the eligible entity. 636(a)(36)) may not apply for or use grant
demn gross human rights violations of (3) APPLICATION.— amounts under this subsection for the same
(A) IN GENERAL.—An eligible entity desir- expenses for which the eligible entity re-
ethnic Turkic Muslims in Xinjiang, and ing a grant under this subsection shall sub- ceived the loan.
calling for an end to arbitrary deten- mit to the Secretary an application at such (D) LIMITATION.—An eligible entity may
tion, torture, and harassment of these time, in such manner, and containing such not receive more than 1 grant under this sub-
communities inside and outside China; information as the Secretary may require. section.
which was ordered to lie on the table; (B) CERTIFICATION.—An eligible entity ap- (6) USE OF FUNDS.—
as follows: plying for a grant under this subsection shall (A) IN GENERAL.—During the covered pe-
At the appropriate place, insert the fol- make a good faith certification— riod, an eligible entity that receives a grant
lowing: (i) that the uncertainty of current eco- under this subsection may use the grant
SEC. ll. RESTAURANT REVITALIZATION FUND. nomic conditions makes necessary the grant funds for the following expenses incurred as
(a) SHORT TITLE.—This section may be request to support the ongoing operations of a direct result of the COVID–19 pandemic:
cited as the ‘‘Real Economic Support That the eligible entity; (i) Payroll costs.
Acknowledges Unique Restaurant Assistance (ii) acknowledging that funds will be used (ii) Payments of principal or interest on
Needed To Survive Act of 2020’’ or the ‘‘RES- to retain workers and maintain payroll or any mortgage obligation.
TAURANTS Act of 2020’’. for other allowable expenses described in (iii) Rent payments, including rent under a
(b) DEFINITIONS.—In this section: paragraph (5); lease agreement.
(1) AFFILIATED BUSINESS.—The term ‘‘affili- (iii) that the eligible entity does not have (iv) Utilities.
ated business’’ means a business in which an an application pending for a grant under sub- (v) Maintenance expenses, including—
eligible entity has an equity or right to prof- section (a)(36) or (b)(2) of section 7 of the (I) construction to accommodate outdoor
it distributions of not less than 50 percent, or Small Business Act (15 U.S.C. 636) for the seating; and
in which an eligible entity has the contrac- same purpose and duplicative of amounts ap- (II) walls, floors, deck surfaces, furniture,
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tual authority to control the direction of the plied for or received under this subsection; fixtures, and equipment.
business, provided that such affiliation shall and (vi) Supplies, including protective equip-
be determined as of any arrangements or (iv) that, during the covered period, the el- ment and cleaning materials, as required by
agreements in existence as of March 13, 2020. igible entity has not received amounts under applicable public health departments.
(2) COVERED PERIOD.—The term ‘‘covered subsection (a)(36) or (b)(2) of section 7 of the (vii) Food and beverage expenses that are
period’’ means the period beginning on Feb- Small Business Act (15 U.S.C. 636) for the within the scope of the normal business prac-
ruary 15, 2020 and ending on December 31, same purpose and duplicative of amounts ap- tice of the eligible entity before the covered
2020. plied for or received under this subsection. period.
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