Congressional Record, Senate, March 4, 2021, Page S1201
Summary
A page of the Congressional Record, Senate, dated March 4, 2021, at page S1201, carrying text of amendments to SA 891, the American Rescue Plan substitute to H.R. 1319. It begins with the end of a section on State and local tax certainty for employees working remotely. SA 948, submitted by Mr. Thune, would strike section 9815 and insert an extension of the 100 percent Federal medical assistance percentage for urban Indian health organizations and certain other health systems. SA 949, submitted by Mr. Hoeven, would reduce amounts in section 1001 and appropriate $20,000,000 for guaranteed rural business lending, and SA 950, submitted by Mr. Crapo, would strike section 9901 and insert new text.
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“Congressional Record, Senate, March 4, 2021, Page S1201.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2021-03-04-crec-2021-03-04-pt1-pgs1201-9becdbad32/
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March 4, 2021 CONGRESSIONAL RECORD — SENATE S1201
jurisdiction other than the taxing jurisdic- duties are deemed to have been performed year quarter beginning after the date of the
tion of the employee’s residence during such under subsection (a), in which case the tax- enactment of the American Rescue Plan Act
year as a result of the COVID–19 public ing jurisdiction’s definition shall prevail. of 2021, the Federal medical assistance per-
health emergency, subsection (a)(2) shall be (4) OUT-OF-JURISDICTION BUSINESS.—The centage shall also be 100 per centum with re-
applied by substituting ‘‘90 days’’ for ‘‘30 term ‘‘out-of-jurisdiction business’’ means, spect to amounts expended as medical assist-
days’’. with respect to any taxing jurisdiction, any ance for services which are received through
SEC. 9683. STATE AND LOCAL TAX CERTAINTY. business entity which, excepting any em- an Urban Indian organization (as defined in
(a) STATUS OF EMPLOYEES DURING COVERED ployees of such business who are working re- paragraph (29) of section 4 of the Indian
PERIOD.—Notwithstanding section 9682(a)(2) motely within such jurisdiction during the Health Care Improvement Act) that has a
or any provision of law of a taxing jurisdic- covered period, would, under the existing law grant or contract with the Indian Health
tion, with respect to any employee who is of such taxing jurisdiction, not otherwise— Service under title V of such Act; for such 8
working remotely within such taxing juris- (A) be subject to any registration, tax- fiscal year quarters, the Federal medical as-
diction during the covered period— ation, or other related requirement for busi- sistance percentage shall also be 100 per cen-
(1) except as provided under paragraph (2), nesses operating within such jurisdiction; or tum with respect to amounts expended as
any wages earned by such employee during (B) be deemed a resident of such jurisdic- medical assistance for services which are re-
such period shall be deemed to have been tion for tax purposes. ceived through a Native Hawaiian Health
earned at the primary work location of such (5) PRIMARY WORK LOCATION.—The term Center (as defined in section 12(4) of the Na-
employee; and ‘‘primary work location’’ means, with re- tive Hawaiian Health Care Improvement
(2) if an employer, at its sole discretion, spect to an employee, the address of the em- Act) or a qualified entity (as defined in sec-
maintains a system that tracks where such ployer where the employee is regularly as- tion 6(b) of such Act) that has a grant or con-
employee performs duties on a daily basis, signed to work when such employee is not tract with the Papa Ola Lokahi under sec-
wages earned by such employee may, at the working remotely during the covered period. tion 8 of such Act; and for such 8 fiscal year
election of such employer, be treated as (6) TAXING JURISDICTION.—The term ‘‘tax- quarters, the Federal medical assistance per-
earned at the location in which such duties ing jurisdiction’’ has the same meaning centage shall also be 100 per centum with re-
were remotely performed. given such term under section 9682(d)(4). spect to amounts expended as medical assist-
(b) STATUS OF BUSINESSES DURING COVERED (7) WAGES.—The term ‘‘wages’’ means all ance for services furnished to an Indian or
PERIOD.—Notwithstanding any provision of wages and other remuneration paid to an Alaska Native who is eligible for medical as-
law of a taxing jurisdiction— employee that are subject to tax or with- sistance under this title by any provider
(1) in the case of an out-of-jurisdiction holding requirements under the law of the under the State plan, provided that the
business which has any employees working taxing jurisdiction in which the employment State has entered into at least one care co-
remotely within such jurisdiction during the duties are deemed to be performed under sub- ordination agreement pursuant to State
covered period, the duties performed by such section (a) during the covered period. Health Official letter (SHO #16-002)’’.
employees within such jurisdiction during (8) WORKING REMOTELY.—The term ‘‘work- (b) OFFSET.—Section 602(a) of the Social
such period shall not be sufficient to create ing remotely’’ means the performance of du- Security Act, as added by section 9901, is
any nexus or establish any minimum con- ties by an employee at a location other than amended by striking ‘‘$219,800,000,000’’ and
tacts or level of presence that would other- the primary work location of such employee inserting ‘‘$218,000,000,000’’.
wise— at the direction of his or her employer due to
(A) subject such business to any registra- conditions resulting from the public health SA 949. Mr. HOEVEN submitted an
tion, taxation, or other related requirements emergency relating to the virus SARS–CoV– amendment intended to be proposed to
for businesses operating within such jurisdic- 2 or coronavirus disease 2019 (referred to in amendment SA 891 proposed by Mr.
tion; or this paragraph as ‘‘COVID–19’’), including— SCHUMER to the bill H.R. 1319, to pro-
(B) cause such business to be deemed a (A) to comply with any government order
vide for reconciliation pursuant to title
resident of such jurisdiction for tax pur- relating to COVID–19;
(B) to prevent the spread of COVID–19; and II of S. Con. Res. 5; which was ordered
poses; and
(C) due to the employee or a member of the to lie on the table; as follows:
(2) except as provided under subsection
employee’s family contracting COVID–19. At the appropriate place, insert the fol-
(a)(2), with respect to any tax imposed by
(d) PRESERVATION OF AUTHORITY OF TAXING lowing:
such taxing jurisdiction which is determined,
in whole or in part, based on net or gross re- JURISDICTIONS.—This section shall not be In subsection (a) of section 1001 (relating to
ceipts or income, for purposes of appor- construed as modifying, impairing, super- food supply chain and agriculture pandemic
tioning or sourcing such receipts or income, seding, or authorizing the modification, im- response), strike ‘‘$4,000,000,000’’ and insert
any duties performed by an employee of an pairment, or supersession of the law of any ‘‘$3,980,000,000’’.
out-of-jurisdiction business while working taxing jurisdiction pertaining to taxation ex- In subsection (c)(2) of section 1001 (relating
remotely during the covered period— cept as expressly provided in subsections (a) to food supply chain and agriculture pan-
(A) shall be disregarded with respect to through (c). demic response), strike ‘‘$300,000,000’’ and in-
any filing requirements for such tax; and SEC. 9684. EFFECTIVE DATE; APPLICABILITY. sert ‘‘$280,000,000’’.
(B) shall be apportioned and sourced to the (a) EFFECTIVE DATE.—Subject to sub- At the end of subtitle A of title I, add the
tax jurisdiction which includes the primary section (c), this part shall apply to calendar following:
work location of such employee. years beginning after December 31, 2019. SEC. 1lll. BUSINESS AND INDUSTRY GUARAN-
(c) DEFINITIONS.—For purposes of this sec- (b) APPLICABILITY.—This part shall not TEED LENDING PROGRAMS.
tion— apply to any tax obligation that accrues be-
In addition to amounts otherwise avail-
(1) COVERED PERIOD.—The term ‘‘covered fore January 1, 2020.
able, there is appropriated to the Secretary
period’’ means, with respect to any employee (c) TERMINATION.—Section 9682 shall not
of Agriculture for fiscal year 2021, out of any
working remotely, the period— apply to calendar years beginning after De-
money in the Treasury not otherwise appro-
(A) beginning on the date on which such cember 31, 2024.
priated, $20,000,000, to remain available until
employee began working remotely; and December 31, 2022, to prevent, prepare for,
(B) ending on the earlier of— SA 948. Mr. THUNE submitted an
and respond to coronavirus, for the cost of
(i) the date on which the employer allows, amendment intended to be proposed to loans for rural business development pro-
at the same time— amendment SA 891 proposed by Mr. grams authorized by section 310B of the Con-
(I) such employee to return to their pri- SCHUMER to the bill H.R. 1319, to pro- solidated Farm and Rural Development Act
mary work location; and vide for reconciliation pursuant to title (7 U.S.C. 1932) and described in subsection (g)
(II) not less than 90 percent of their perma- II of S. Con. Res. 5; which was ordered of that section.
nent workforce to return to such work loca- to lie on the table; as follows:
tion; or SA 950. Mr. CRAPO submitted an
(ii) December 31, 2021. Strike section 9815 and insert the fol-
lowing: amendment intended to be proposed to
(2) EMPLOYEE.—The term ‘‘employee’’ has
SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL amendment SA 891 proposed by Mr.
the meaning given such term in section
3121(d) of the Internal Revenue Code of 1986,
MEDICAL ASSISTANCE PERCENTAGE SCHUMER to the bill H.R. 1319, to pro-
TO URBAN INDIAN HEALTH ORGANI- vide for reconciliation pursuant to title
unless such term is defined by the taxing ju- ZATIONS, NATIVE HAWAIIAN
risdiction in which the person’s employment II of S. Con. Res. 5; which was ordered
SSpencer on DSK126QN23PROD with SENATE
HEALTH CARE SYSTEMS, AND
duties are deemed to have been performed STATES WITH CARE COORDINATION to lie on the table; as follows:
under subsection (a), in which case the tax- AGREEMENTS. Strike section 9901 and insert the fol-
ing jurisdiction’s definition shall prevail. (a) IN GENERAL.—Section 1905(b) of the So- lowing:
(3) EMPLOYER.—The term ‘‘employer’’ has cial Security Act (42 U.S.C. 1396d(b)) is SEC. 9901. CORONAVIRUS STATE AND LOCAL FIS-
the meaning given such term in section amended by inserting after ‘‘(as defined in CAL RECOVERY FUNDS.
3401(d) of the Internal Revenue Code of 1986, section 4 of the Indian Health Care Improve- (a) IN GENERAL.—Title VI of the Social Se-
unless such term is defined by the taxing ju- ment Act)’’ the following: ‘‘; for the 8 fiscal curity Act (42 U.S.C. 801 et seq.) is amended
risdiction in which the person’s employment year quarters beginning with the first fiscal by adding at the end the following:
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