Amendments to SA 891 on H.R. 1319, March 5, 2021 — Congressional Record, Senate
Summary
Page S1388 of the Senate section of the Congressional Record for March 5, 2021, with amendment text to H.R. 1319, in interleaved columns. One amendment would strike subtitle F of title VII, and Mr. Barrasso submits SA 1375. Text defines a relative State population proportion for fiscal year 2021 payments and defines a unit of local government as a county, municipality, town or similar unit below the State level. Another section on the child tax credit substitutes age 18 for age 17 and describes an advance amount equal to 50 percent of the amount allowed under section 24(d).
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“Amendments to SA 891 on H.R. 1319, March 5, 2021 — Congressional Record, Senate.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2021-03-05-crec-2021-03-05-pt1-pgs1388-9-bbc1b50fd9/
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S1388 CONGRESSIONAL RECORD — SENATE March 5, 2021
relative population proportion amount de- uted to a unit of local government under this to amendment SA 891 proposed by Mr.
termined under this paragraph for a State paragraph in the same manner that such SCHUMER (for himself, Mr. WYDEN, Mrs.
for fiscal year 2021 is the product of— limitations apply to a payment to a State MURRAY, Mr. BROWN, Mr. PETERS, Mr.
‘‘(A) the amount appropriated under para- under this subsection.
graph (1) of subsection (a) for fiscal year 2021 ‘‘(e) DEFINITIONS.—In this section: CARDIN, Ms. CANTWELL, Ms. STABENOW,
that remains after the application of para- ‘‘(1) IN GENERAL.—The terms ‘Indian Tribe’, Mr. TESTER, Mr. MENENDEZ, Mr.
graph (2) of that subsection; and ‘Secretary’, ‘State’, and ‘Tribal government’ SCHATZ, Mr. CARPER, Mr. LEAHY, and
‘‘(B) the relative State population propor- shall have the meaning given such terms in Mr. SANDERS) to the bill H.R. 1319, to
tion (as defined in paragraph (4)). section 601(g). provide for reconciliation pursuant to
‘‘(4) RELATIVE STATE POPULATION PROPOR- ‘‘(2) UNIT OF LOCAL GOVERNMENT.—The term title II of S. Con. Res. 5; which was or-
TION DEFINED.—For purposes of paragraph ‘unit of local government’ means a county, dered to lie on the table; as follows:
(3)(B), the term ‘relative State population municipality, town, township, village, par-
proportion’ means, with respect to a State, ish, borough, or other unit of general govern- Strike subtitle F of title VII.
the quotient of— ment below the State level.’’.
‘‘(A) the population of the State; and (b) TECHNICAL AMENDMENT.—The heading SA 1375. Mr. BARRASSO submitted
‘‘(B) the total population of all States (ex- for title VI of the Social Security Act (42 an amendment intended to be proposed
cluding the District of Columbia and terri- U.S.C. 801 et seq.) is amended by striking to amendment SA 891 proposed by Mr.
tories specified in subsection (a)(2)(A)). ‘‘FUND’’ and inserting ‘‘AND FISCAL RE- SCHUMER (for himself, Mr. WYDEN, Mrs.
‘‘(5) DISTRICT OF COLUMBIA AND TERRI- COVERY FUNDS’’.
TORIES.—The amount paid under this section
MURRAY, Mr. BROWN, Mr. PETERS, Mr.
for fiscal year 2021 to a State that is the Dis- SA 1370. Mr. BARRASSO submitted CARDIN, Ms. CANTWELL, Ms. STABENOW,
trict of Columbia or a territory specified in an amendment intended to be proposed Mr. TESTER, Mr. MENENDEZ, Mr.
subsection (a)(2)(A) shall be the amount to amendment SA 891 proposed by Mr. SCHATZ, Mr. CARPER, Mr. LEAHY, and
equal to the product of— SCHUMER (for himself, Mr. WYDEN, Mrs. Mr. SANDERS) to the bill H.R. 1319, to
‘‘(A) the amount set aside under subsection MURRAY, Mr. BROWN, Mr. PETERS, Mr. provide for reconciliation pursuant to
(a)(2)(A) for such fiscal year; and CARDIN, Ms. CANTWELL, Ms. STABENOW, title II of S. Con. Res. 5; which was or-
‘‘(B) each such District’s and territory’s
Mr. TESTER, Mr. MENENDEZ, Mr. dered to lie on the table; as follows:
share of the combined total population of the
District of Columbia and all such territories, SCHATZ, Mr. CARPER, Mr. LEAHY, and Strike section 10005.
as determined by the Secretary. Mr. SANDERS) to the bill H.R. 1319, to
‘‘(6) TRIBAL GOVERNMENTS.—From the provide for reconciliation pursuant to SA 1376. Mr. BARRASSO (for himself
amount set aside under subsection (a)(2)(B) title II of S. Con. Res. 5; which was or- and Ms. LUMMIS) submitted an amend-
for fiscal year 2021, the amount paid under dered to lie on the table; as follows: ment intended to be proposed to
this section for fiscal year 2021 to a Tribal Beginning on page 122, strike line 20 and amendment SA 891 proposed by Mr.
government shall be the amount the Sec- all that follows through page 123, line 2.
retary shall determine, in consultation with SCHUMER (for himself, Mr. WYDEN, Mrs.
the Secretary of the Interior and Indian SA 1371. Mr. BARRASSO submitted MURRAY, Mr. BROWN, Mr. PETERS, Mr.
Tribes, that is based on increased expendi- an amendment intended to be proposed CARDIN, Ms. CANTWELL, Ms. STABENOW,
tures of each such Tribal government (or a to amendment SA 891 proposed by Mr. Mr. TESTER, Mr. MENENDEZ, Mr.
tribally-owned entity of such Tribal govern- SCHUMER (for himself, Mr. WYDEN, Mrs. SCHATZ, Mr. CARPER, Mr. LEAHY, and
ment) relative to aggregate expenditures in Mr. SANDERS) to the bill H.R. 1319, to
fiscal year 2019 by the Tribal government (or
MURRAY, Mr. BROWN, Mr. PETERS, Mr.
CARDIN, Ms. CANTWELL, Ms. STABENOW, provide for reconciliation pursuant to
tribally-owned entity) and determined in
such manner as the Secretary determines ap- Mr. TESTER, Mr. MENENDEZ, Mr. title II of S. Con. Res. 5; which was or-
propriate to ensure that all amounts avail- SCHATZ, Mr. CARPER, Mr. LEAHY, and dered to lie on the table; as follows:
able under subsection (a)(2)(B) for fiscal year Mr. SANDERS) to the bill H.R. 1319, to In section 2004, add at the end the fol-
2021 are distributed to Tribal governments. provide for reconciliation pursuant to lowing:
‘‘(7) DATA.—For purposes of this sub- title II of S. Con. Res. 5; which was or- (e) WAIVER.—For the purpose of relieving
section, the population of States shall be de- dered to lie on the table; as follows: fiscal burdens incurred by States in pre-
termined based on the most recent year for venting, preparing for, and responding to the
Strike section 2801.
which data are available from the Bureau of coronavirus, the Secretary of Education may
the Census. SA 1372. Mr. BARRASSO submitted waive any maintenance of equity require-
‘‘(d) USE OF FUNDS.— ments associated with the Education Sta-
‘‘(1) IN GENERAL.—Subject to paragraph (2), an amendment intended to be proposed
to amendment SA 891 proposed by Mr. bilization Fund under subsections (b) or (c).
a State or Tribal government shall use the
funds provided under a payment made under SCHUMER (for himself, Mr. WYDEN, Mrs.
MURRAY, Mr. BROWN, Mr. PETERS, Mr. SA 1377. Mr. BARRASSO (for himself
this section to cover only those costs of the
State or Tribal government that— CARDIN, Ms. CANTWELL, Ms. STABENOW, and Ms. LUMMIS) submitted an amend-
‘‘(A) are necessary expenditures incurred Mr. TESTER, Mr. MENENDEZ, Mr. ment intended to be proposed to
due to the public health emergency with re- SCHATZ, Mr. CARPER, Mr. LEAHY, and amendment SA 891 proposed by Mr.
spect to the Coronavirus Disease 2019 Mr. SANDERS) to the bill H.R. 1319, to SCHUMER (for himself, Mr. WYDEN, Mrs.
(COVID–19);
provide for reconciliation pursuant to MURRAY, Mr. BROWN, Mr. PETERS, Mr.
‘‘(B) were not accounted for in the budget CARDIN, Ms. CANTWELL, Ms. STABENOW,
most recently approved as of the date of en- title II of S. Con. Res. 5; which was or-
dered to lie on the table; as follows: Mr. TESTER, Mr. MENENDEZ, Mr.
actment of this section for the State or gov-
On page ll, line lll, insert ‘‘and whose SCHATZ, Mr. CARPER, Mr. LEAHY, and
ernment; and
‘‘(C) were incurred during the period that household income for the taxable year is less Mr. SANDERS) to the bill H.R. 1319, to
begins on March 1, 2020, and ends on Decem- than 750 percent of the poverty line for a provide for reconciliation pursuant to
ber 31, 2022. family of the size involved’’ after ‘‘year in title II of S. Con. Res. 5; which was or-
‘‘(2) STATE DISTRIBUTIONS TO UNITS OF which such week begins’’. dered to lie on the table; as follows:
LOCAL GOVERNMENT.— Strike section 2004.
‘‘(A) IN GENERAL.—Each State (other than SA 1373. Mr. BARRASSO submitted
the District of Columbia) shall distribute 45 an amendment intended to be proposed
to amendment SA 891 proposed by Mr. SA 1378. Mr. WYDEN proposed an
percent of the amount allocated and paid to
the State under this section to units of local SCHUMER (for himself, Mr. WYDEN, Mrs. amendment to amendment SA 891 pro-
government in the State in accordance with MURRAY, Mr. BROWN, Mr. PETERS, Mr. posed by Mr. SCHUMER (for himself, Mr.
this paragraph. CARDIN, Ms. CANTWELL, Ms. STABENOW, WYDEN, Mrs. MURRAY, Mr. BROWN, Mr.
‘‘(B) MANNER OF DISTRIBUTION.—A State Mr. TESTER, Mr. MENENDEZ, Mr. PETERS, Mr. CARDIN, Ms. CANTWELL,
shall allocate the amount that the State is SCHATZ, Mr. CARPER, Mr. LEAHY, and Ms. STABENOW, Mr. TESTER, Mr.
required to distribute among units of local MENENDEZ, Mr. SCHATZ, Mr. CARPER,
government in the State based on the popu-
Mr. SANDERS) to the bill H.R. 1319, to
provide for reconciliation pursuant to Mr. LEAHY, and Mr. SANDERS) to the
ctelli on DSK11ZRN23PROD with SENATE
lation of each such unit of local government bill H.R. 1319, to provide for reconcili-
(as determined by the State) relative to the title II of S. Con. Res. 5; which was or-
population of all units of local government dered to lie on the table; as follows: ation pursuant to title II of S. Con.
in the State. Strike section 3401. Res. 5; as follows:
‘‘(C) APPLICATION OF USES OF FUNDS.—The In title IX, strike part 1 of subtitle A and
limitations on the uses of funds described in SA 1374. Mr. BARRASSO submitted all that follows through page 303, line 8, and
paragraph (1) shall apply to amounts distrib- an amendment intended to be proposed insert the following:
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March 5, 2021 CONGRESSIONAL RECORD — SENATE S1389
Subtitle A—Crisis Support for Unemployed SEC. 9014. EXTENSION OF FULL FEDERAL FUND- SEC. 9018. EXTENSION OF TEMPORARY FINANC-
Workers ING OF THE FIRST WEEK OF COM- ING OF SHORT-TIME COMPENSATION
PENSABLE REGULAR UNEMPLOY- AGREEMENTS FOR STATES WITHOUT
PART 1—EXTENSION OF CARES ACT MENT FOR STATES WITH NO WAIT- PROGRAMS IN LAW.
UNEMPLOYMENT PROVISIONS ING WEEK. Section 2109(d)(2) of the CARES Act (15
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOY- (a) IN GENERAL.—Section 2105(e)(2) of the U.S.C. 9027(d)(2)) is amended by striking
MENT ASSISTANCE. CARES Act (15 U.S.C. 9024(e)(2)) is amended ‘‘March 14, 2021’’ and inserting ‘‘September 6,
(a) IN GENERAL.—Section 2102(c) of the by striking ‘‘March 14, 2021’’ and inserting 2021’’.
CARES Act (15 U.S.C. 9021(c)) is amended— ‘‘September 6, 2021’’. PART 2—EXTENSION OF FFCRA
(1) in paragraph (1)— (b) FULL REIMBURSEMENT.—Paragraph (3) UNEMPLOYMENT PROVISIONS
(A) by striking ‘‘paragraphs (2) and (3)’’ of section 2105(c) of such Act (15 U.S.C.
SEC. 9021. EXTENSION OF TEMPORARY ASSIST-
and inserting ‘‘paragraph (2)’’; and 9024(c)) is repealed and such section shall be ANCE FOR STATES WITH ADVANCES.
(B) in subparagraph (A)(ii), by striking applied to weeks of unemployment to which Section 1202(b)(10)(A) of the Social Secu-
‘‘March 14, 2021’’ and inserting ‘‘September 6, an agreement under section 2105 of such Act rity Act (42 U.S.C. 1322(b)(10)(A)) is amended
2021’’; and applies as if such paragraph had not been en- by striking ‘‘March 14, 2021’’ and inserting
(2) by striking paragraph (3) and redesig- acted. In implementing the preceding sen- ‘‘September 6, 2021’’.
nating paragraph (4) as paragraph (3). tence, a State may, if necessary, reenter the SEC. 9022. EXTENSION OF FULL FEDERAL FUND-
(b) INCREASE IN NUMBER OF WEEKS.—Sec- agreement with the Secretary under section ING OF EXTENDED UNEMPLOYMENT
tion 2102(c)(2) of such Act (15 U.S.C. 2105 of such Act, and retroactively pay for COMPENSATION.
9021(c)(2)) is amended— the first week of regular compensation with- (a) IN GENERAL.—Section 4105 of the Fami-
(1) by striking ‘‘50 weeks’’ and inserting out a waiting week consistent with State lies First Coronavirus Response Act (26
‘‘79 weeks’’; and law (including a waiver of State law) and re- U.S.C. 3304 note) is amended by striking
(2) by striking ‘‘50-week period’’ and insert- ceive full reimbursement for weeks of unem- ‘‘March 14, 2021’’ each place it appears and
ing ‘‘79-week period’’. ployment that ended after December 31, 2020. inserting ‘‘September 6, 2021’’.
(c) HOLD HARMLESS FOR PROPER ADMINIS- SEC. 9015. EXTENSION OF EMERGENCY STATE (b) EFFECTIVE DATE.—The amendment
TRATION.—In the case of an individual who is STAFFING FLEXIBILITY. made by subsection (a) shall apply as if in-
eligible to receive pandemic unemployment If a State modifies its unemployment com- cluded in the enactment of the Families
assistance under section 2102 of the CARES pensation law and policies, subject to the First Coronavirus Response Act (Public Law
Act (15 U.S.C. 9021) as of the day before the succeeding sentence, with respect to per- 116–127).
date of enactment of this Act and on the sonnel standards on a merit basis on an PART 3—DEPARTMENT OF LABOR FUND-
date of enactment of this Act becomes eligi- emergency temporary basis as needed to re- ING FOR TIMELY, ACCURATE, AND EQUI-
ble for pandemic emergency unemployment spond to the spread of COVID–19, such modi- TABLE PAYMENT
compensation under section 2107 of the fications shall be disregarded for the pur- SEC. 9031. FUNDING FOR ADMINISTRATION.
CARES Act (15 U.S.C. 9025) by reason of the poses of applying section 303 of the Social In addition to amounts otherwise avail-
amendments made by section 9016(b) of this Security Act and section 3304 of the Internal able, there is appropriated to the Employ-
title, any payment of pandemic unemploy- Revenue Code of 1986 to such State law. Such ment and Training Administration of the De-
ment assistance under such section 2102 modifications shall only apply through Sep- partment of Labor for fiscal year 2021, out of
made after the date of enactment of this Act tember 6, 2021, and shall be limited to engag- any money in the Treasury not otherwise ap-
to such individual during an appropriate pe- ing of temporary staff, rehiring of retirees or propriated, $8,000,000, to remain available
riod of time, as determined by the Secretary former employees on a non-competitive until expended, for necessary expenses to
of Labor, that should have been made under basis, and other temporary actions to quick- carry out Federal activities relating to the
such section 2107 shall not be considered to ly process applications and claims. administration of unemployment compensa-
be an overpayment of assistance under such SEC. 9016.EXTENSION OF PANDEMIC EMER- tion programs.
section 2102, except that an individual may GENCY UNEMPLOYMENT COM- SEC. 9032. FUNDING FOR FRAUD PREVENTION,
PENSATION. EQUITABLE ACCESS, AND TIMELY
not receive payment for assistance under
(a) IN GENERAL.—Section 2107(g) of the PAYMENT TO ELIGIBLE WORKERS.
section 2102 and a payment for assistance
under section 2107 for the same week of un- CARES Act (15 U.S.C. 9025(g)) is amended to Subtitle A of title II of division A of the
employment. read as follows: CARES Act (Public Law 116–136) is amended
(d) EFFECTIVE DATE.—The amendments ‘‘(g) APPLICABILITY.—An agreement en- by adding at the end the following:
made by subsections (a) and (b) shall apply tered into under this section shall apply to ‘‘SEC. 2118. FUNDING FOR FRAUD PREVENTION,
weeks of unemployment— EQUITABLE ACCESS, AND TIMELY
as if included in the enactment of the PAYMENT TO ELIGIBLE WORKERS.
CARES Act (Public Law 116–136), except that ‘‘(1) beginning after the date on which such
agreement is entered into; and ‘‘(a) IN GENERAL.—In addition to amounts
no amount shall be payable by virtue of such otherwise available, there is appropriated to
amendments with respect to any week of un- ‘‘(2) ending on or before September 6,
2021.’’. the Secretary of Labor for fiscal year 2021,
employment ending on or before March 14, out of any money in the Treasury not other-
(b) INCREASE IN NUMBER OF WEEKS.—Sec-
2021. wise appropriated, $2,000,000,000, to remain
tion 2107(b)(2) of such Act (15 U.S.C.
SEC. 9012. EXTENSION OF EMERGENCY UNEM- available until expended, to detect and pre-
9025(b)(2)) is amended by striking ‘‘24’’ and
PLOYMENT RELIEF FOR GOVERN- vent fraud, promote equitable access, and en-
MENTAL ENTITIES AND NONPROFIT inserting ‘‘53’’.
(c) COORDINATION OF PANDEMIC EMERGENCY sure the timely payment of benefits with re-
ORGANIZATIONS.
UNEMPLOYMENT COMPENSATION WITH EX- spect to unemployment compensation pro-
(a) IN GENERAL.—Section 903(i)(1)(D) of the grams, including programs extended under
TENDED COMPENSATION.—Section 2107(a)(5)(B)
Social Security Act (42 U.S.C. 1103(i)(1)(D)) is subtitle A of title IX of the American Rescue
of such Act (15 U.S.C. 9025(a)(5)(B)) is amend-
amended by striking ‘‘March 14, 2021’’ and in- Plan Act of 2021.
ed by inserting ‘‘or for the week that in-
serting ‘‘September 6, 2021’’. ‘‘(b) USE OF FUNDS.—Amounts made avail-
cludes the date of enactment of the Amer-
(b) INCREASE IN REIMBURSEMENT RATE.— able under subsection (a) may be used—
Section 903(i)(1)(B) of such Act (42 U.S.C. ican Rescue Plan Act of 2021 (without regard
to the amendments made by subsections (a) ‘‘(1) for Federal administrative costs re-
1103(i)(1)(B)) is amended— lated to the purposes described in subsection
(1) in the first sentence, by inserting ‘‘and and (b) of section 9016 of such Act)’’ after
‘‘2020)’’. (a);
except as otherwise provided in this subpara- ‘‘(2) for systemwide infrastructure invest-
(d) SPECIAL RULE FOR EXTENDED COMPENSA-
graph’’ after ‘‘as determined by the Sec- ment and development related to such pur-
TION.—Section 2107(a)(8) of such Act (15
retary of Labor’’; and poses; and
U.S.C. 9025(a)(8)) is amended by striking
(2) by inserting after the first sentence the ‘‘(3) to make grants to States or territories
‘‘April 12, 2021’’ and inserting ‘‘September 6,
following: ‘‘With respect to the amounts of administering unemployment compensation
2021’’.
such compensation paid for weeks of unem- (e) EFFECTIVE DATE.—The amendments programs described in subsection (a) (includ-
ployment beginning after March 31, 2021, and made by this section shall apply as if in- ing territories administering the Pandemic
ending on or before September 6, 2021, the cluded in the enactment of the CARES Act Unemployment Assistance program under
preceding sentence shall be applied by sub- (Public Law 116–136), except that no amount section 2102) for such purposes, including the
stituting ‘75 percent’ for ‘one-half’.’’. shall be payable by virtue of such amend- establishment of procedures or the building
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC ments with respect to any week of unem- of infrastructure to verify or validate iden-
UNEMPLOYMENT COMPENSATION. tity, implement Federal guidance regarding
ployment ending on or before March 14, 2021.
(a) IN GENERAL.—Section 2104(e)(2) of the SEC. 9017. EXTENSION OF TEMPORARY FINANC- fraud detection and prevention, and accel-
ctelli on DSK11ZRN23PROD with SENATE
CARES Act (15 U.S.C. 9023(e)(2)) is amended ING OF SHORT-TIME COMPENSATION erate claims processing or process claims
by striking ‘‘March 14, 2021’’ and inserting PAYMENTS IN STATES WITH PRO- backlogs due to the pandemic.
‘‘September 6, 2021’’. GRAMS IN LAW. ‘‘(c) RESTRICTIONS ON GRANTS TO STATES
(b) AMOUNT.—Section 2104(b)(3)(A)(ii) of Section 2108(b)(2) of the CARES Act (15 AND TERRITORIES.—As a condition of receiv-
such Act (15 U.S.C. 9023(b)(3)(A)(ii)) is U.S.C. 9026(b)(2)) is amended by striking ing a grant under subsection (b)(3), the Sec-
amended by striking ‘‘March 14, 2021’’ and in- ‘‘March 14, 2021’’ and inserting ‘‘September 6, retary may require that a State or territory
serting ‘‘September 6, 2021’’. 2021’’. receiving such a grant shall—
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S1390 CONGRESSIONAL RECORD — SENATE March 5, 2021
‘‘(1) use such program integrity tools as Strike section 4001 and insert the fol- ‘‘(3) CREDIT AMOUNT.—Subsection (h)(2)
the Secretary may specify; and lowing: shall not apply and subsection (a) shall be
‘‘(2) as directed by the Secretary, conduct SEC. 4001. PROTECTING THE RIGHT TO KEEP AND applied by substituting ‘$3,300 ($4,100 in the
user accessibility testing on any new system BEAR ARMS. case of a qualifying child who has not at-
developed by the Secretary pursuant to sub- (a) LIMITATION ON DECLARATIONS BY PRESI- tained age 6 as of the close of the calendar
section (b)(2).’’. DENT.—The President (or any designee there- year in which the taxable year of the tax-
PART 4—OTHER PROVISIONS of) shall not, for the purpose of confiscating payer begins)’ for ‘$1,000’.
firearms or ammunition magazines, or pro- ‘‘(4) REDUCTION OF INCREASED CREDIT
SEC. 9041. EXTENSION OF LIMITATION ON EX-
CESS BUSINESS LOSSES OF NONCOR- hibiting or otherwise regulating the posses- AMOUNT BASED ON MODIFIED ADJUSTED GROSS
PORATE TAXPAYERS. sion, manufacture, sale, or transfer of fire- INCOME.—
(a) IN GENERAL.—Section 461(l)(1) of the In- arms or ammunition magazines, declare an ‘‘(A) IN GENERAL.—The amount of the cred-
ternal Revenue Code of 1986 is amended by emergency pursuant to the National Emer- it allowable under subsection (a) (determined
striking ‘‘January 1, 2026’’ each place it ap- gencies Act (50 U.S.C. 1601 et seq.) or an without regard to subsection (b)) shall be re-
pears and inserting ‘‘January 1, 2027’’. emergency or major disaster pursuant to the duced by $50 for each $1,000 (or fraction
(b) EFFECTIVE DATE.—The amendments Robert T. Stafford Disaster Relief and Emer- thereof) by which the taxpayer’s modified
made by this section shall apply to taxable gency Assistance Act (42 U.S.C. 5121 et seq.). adjusted gross income (as defined in sub-
years beginning after December 31, 2025. (b) FIREARMS POLICIES.—Section 706 of the section (b)) exceeds the applicable threshold
Robert T. Stafford Disaster Relief and Emer- amount.
SEC. 9042. SUSPENSION OF TAX ON PORTION OF
UNEMPLOYMENT COMPENSATION. gency Assistance Act (42 U.S.C. 5207) is ‘‘(B) APPLICABLE THRESHOLD AMOUNT.—For
amended— purposes of this paragraph, the term ‘appli-
(a) IN GENERAL.—Section 85 of the Internal
(1) in subsection (a)— cable threshold amount’ means—
Revenue Code of 1986 is amended by adding
(A) in paragraph (3) by striking ‘‘; or’’ and ‘‘(i) $150,000, in the case of a joint return or
at the end the following new subsection:
inserting a semicolon; surviving spouse (as defined in section 2(a)) ,
‘‘(c) SPECIAL RULE FOR 2020.—
(B) in paragraph (4) by striking the period ‘‘(ii) $112,500, in the case of a head of house-
‘‘(1) IN GENERAL.—In the case of any tax-
and inserting a semicolon; and hold (as defined in section 2(b)), and
able year beginning in 2020, if the adjusted
(C) by adding at the end the following: ‘‘(iii) $75,000, in any other case.
gross income of the taxpayer for such tax-
‘‘(5) prohibit the manufacturing, sale, or ‘‘(C) LIMITATION ON REDUCTION.—
able year is less than $150,000, the gross in-
transfer of firearms; or ‘‘(i) IN GENERAL.—The amount of the reduc-
come of such taxpayer shall not include so
‘‘(6) prohibit the manufacturing, sale, or tion under subparagraph (A) shall not exceed
much of the unemployment compensation
transfer of ammunition.’’; and the lesser of—
received by such taxpayer (or, in the case of
(2) in subsection (c), by adding at the end ‘‘(I) the applicable credit increase amount,
a joint return, received by each spouse) as
the following: or
does not exceed $10,200.
‘‘(4) AWARD.—Any prevailing party in an ‘‘(II) 5 percent of the applicable phaseout
‘‘(2) APPLICATION.—For purposes of para-
action under this section shall be awarded threshold range.
graph (1), the adjusted gross income of the
not less than $5,000,000, adjusted for infla- ‘‘(ii) APPLICABLE CREDIT INCREASE
taxpayer shall be determined—
tion.’’. AMOUNT.—For purposes of this subparagraph,
‘‘(A) after application of sections 86, 135,
the term ‘applicable credit increase amount’
137, 219, 221, 222, and 469, and
‘‘(B) without regard to this section.’’. SA 1380. Mr. LEE (for himself and means the excess (if any) of—
Mr. RUBIO) submitted an amendment ‘‘(I) the amount of the credit allowable
(b) CONFORMING AMENDMENTS.—
intended to be proposed to amendment under this section for the taxable year deter-
(1) Section 74(d)(2)(B) of the Internal Rev-
SA 891 proposed by Mr. SCHUMER (for mined without regard to this paragraph and
enue Code of 1986 is amended by inserting
subsection (b), over
‘‘85(c),’’ before ‘‘86’’. himself, Mr. WYDEN, Mrs. MURRAY, Mr. ‘‘(II) the amount of such credit as so deter-
(2) Section 86(b)(2)(A) of such Code is BROWN, Mr. PETERS, Mr. CARDIN, Ms. mined and without regard to paragraph (3).
amended by inserting ‘‘85(c),’’ before ‘‘135’’. CANTWELL, Ms. STABENOW, Mr. TESTER, ‘‘(iii) APPLICABLE PHASEOUT THRESHOLD
(3) Section 135(c)(4)(A) of such Code is
Mr. MENENDEZ, Mr. SCHATZ, Mr. CAR- RANGE.—For purposes of this subparagraph,
amended by inserting ‘‘85(c),’’ before ‘‘137’’.
(4) Section 137(b)(3)(A) of such Code is PER, Mr. LEAHY, and Mr. SANDERS) to the term ‘applicable phaseout threshold
the bill H.R. 1319, to provide for rec- range’ means the excess of—
amended by inserting ‘‘85(c)’’ before ‘‘221’’.
onciliation pursuant to title II of S. ‘‘(I) the threshold amount applicable to the
(5) Section 219(g)(3)(A)(ii) of such Code is
Con. Res. 5; which was ordered to lie on taxpayer under subsection (b) (determined
amended by inserting ‘‘85(c),’’ before ‘‘135’’.
after the application of subsection (h)(3)),
(6) Section 221(b)(2)(C)(i) of such Code is the table; as follows: over
amended by inserting ‘‘85(c)’’ before ‘‘911’’. In subtitle G of title IX, strike part 2 and ‘‘(II) the applicable threshold amount ap-
(7) Section 222(b)(2)(C)(i) of such Code, as in all that follows through the end of part 4 and plicable to the taxpayer under this para-
effect before date of enactment of the Tax- insert the following: graph.
payer Certainty and Disaster Tax Relief Act
PART 2—CHILD TAX CREDIT ‘‘(D) COORDINATION WITH LIMITATION ON
of 2020, is amended by inserting ‘‘85(c)’’ be-
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS OVERALL CREDIT.—Subsection (b) shall be ap-
fore ‘‘911’’.
FOR 2021. plied by substituting ‘the credit allowable
(8) Section 469(i)(3)(E)(ii) of such Code is
(a) IN GENERAL.—Section 24 of the Internal under subsection (a) (determined after the
amended by striking ‘‘135 and 137’’ and in-
Revenue Code of 1986 is amended by adding application of subsection (i)(4)(A)’ for ‘the
serting ‘‘85(c), 135, and 137’’.
at the end the following new subsection: credit allowable under subsection (a)’.’’.
(c) EFFECTIVE DATE.—The amendments
made by this section shall apply to taxable ‘‘(i) SPECIAL RULES FOR 2021.—In the case (b) ADVANCE PAYMENT OF CREDIT.—
years beginning after December 31, 2019. of any taxable year beginning after Decem- (1) IN GENERAL.—Chapter 77 of such Code is
ber 31, 2020, and before January 1, 2022— amended by inserting after section 7527 the
Subtitle B—Emergency Assistance to following new section:
‘‘(1) REFUNDABLE CREDIT.—Paragraphs (5)
Families Through Home Visiting Programs
and (6) of subsection (h) shall not apply, and ‘‘SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX
SEC. 9101. EMERGENCY ASSISTANCE TO FAMI- in applying subsection (d)— CREDIT.
LIES THROUGH HOME VISITING
‘‘(A) subsection (d)(1)(A) shall be applied ‘‘(a) IN GENERAL.—The Secretary shall es-
PROGRAMS.
without regard to subsection (h)(4), and tablish a program for making periodic pay-
Effective 1 day after the date of enactment ‘‘(B) subsection (d)(1)(B)(i) shall be applied ments to taxpayers which, in the aggregate
of this Act, title V of the Social Security Act by substituting ‘15.3 percent of the tax- during any calendar year, equal the annual
(42 U.S.C. 701-713) is amended by inserting payer’s earned income (within the meaning advance amount determined with respect to
after section 511 the following: of section 32) which is taken into account in such taxpayer for such calendar year. Except
computing taxable income’ for ‘15 percent of as provided in subsection (b)(3)(B), the peri-
SA 1379. Mr. BRAUN submitted an so much of the taxpayer’s earned income odic payments made to any taxpayer for any
amendment intended to be proposed to (within the meaning of section 32) which is calendar year shall be in equal amounts.
amendment SA 891 proposed by Mr. taken into account in computing taxable in- ‘‘(b) ANNUAL ADVANCE AMOUNT.—For pur-
SCHUMER (for himself, Mr. WYDEN, Mrs. come for the taxable year as exceeds $3,000’. poses of this section—
MURRAY, Mr. BROWN, Mr. PETERS, Mr. ‘‘(2) 17-YEAR-OLDS ELIGIBLE FOR TREATMENT ‘‘(1) IN GENERAL.—Except as otherwise pro-
CARDIN, Ms. CANTWELL, Ms. STABENOW, AS QUALIFYING CHILDREN.—This section shall vided in this subsection, the term ‘annual
ctelli on DSK11ZRN23PROD with SENATE
Mr. TESTER, Mr. MENENDEZ, Mr. be applied— advance amount’ means, with respect to any
‘‘(A) by substituting ‘age 18’ for ‘age 17’ in taxpayer for any calendar year, the amount
SCHATZ, Mr. CARPER, Mr. LEAHY, and
subsection (c)(1), and (if any) which is estimated by the Secretary
Mr. SANDERS) to the bill H.R. 1319, to ‘‘(B) by substituting ‘described in sub- as being equal to 50 percent of the amount
provide for reconciliation pursuant to section (c) (determined after the application which would be treated as allowed under sub-
title II of S. Con. Res. 5; which was or- of subsection (i)(2)(A))’ for ‘described in sub- part C of part IV of subchapter A of chapter
dered to lie on the table; as follows: section (c)’ in subsection (h)(4)(A). 1 by reason of section 24(d) (after application
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