Pub. L. 116–127, Families First Coronavirus Response Act
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PUBLIC LAW 116–127—MAR. 18, 2020
FAMILIES FIRST CORONAVIRUS
RESPONSE ACT
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134 STAT. 178 PUBLIC LAW 116–127—MAR. 18, 2020
Public Law 116–127
116th Congress
An Act
Mar. 18, 2020 Making emergency supplemental appropriations for the fiscal year ending September
[H.R. 6201] 30, 2020, and for other purposes.
Be it enacted by the Senate and House of Representatives of
Families First the United States of America in Congress assembled,
Coronavirus
Response Act. SECTION 1. SHORT TITLE.
29 USC 2601
note. This Act may be cited as the ‘‘Families First Coronavirus
Response Act’’.
SEC. 2. TABLE OF CONTENTS.
The table of contents is as follows:
DIVISION A—SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE
SUPPLEMENTAL APPROPRIATIONS ACT, 2020
DIVISION B—NUTRITION WAIVERS
DIVISION C—EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT
DIVISION D—EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION
AND ACCESS ACT OF 2020
DIVISION E—EMERGENCY PAID SICK LEAVE ACT
DIVISION F—HEALTH PROVISIONS
DIVISION G—TAX CREDITS FOR PAID SICK AND PAID FAMILY AND
MEDICAL LEAVE
DIVISION H—BUDGETARY EFFECTS
1 USC 1 note. SEC. 3. REFERENCES.
Except as expressly provided otherwise, any reference to ‘‘this
Act’’ contained in any division of this Act shall be treated as
referring only to the provisions of that division.
Second DIVISION A—SECOND CORONAVIRUS PREPAREDNESS
Coronavirus AND RESPONSE SUPPLEMENTAL APPROPRIATIONS
Preparedness
and Response
ACT, 2020
Supplemental
Appropriations The following sums are hereby appropriated, out of any money
Act, 2020. in the Treasury not otherwise appropriated, for the fiscal year
ending September 30, 2020, and for other purposes, namely:
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 179
TITLE I
DEPARTMENT OF AGRICULTURE
FOOD AND NUTRITION SERVICE
SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS,
AND CHILDREN (WIC)
For an additional amount for the ‘‘Special Supplemental Nutri-
tion Program for Women, Infants, and Children’’, $500,000,000,
to remain available through September 30, 2021: Provided, That
such amount is designated by the Congress as being for an emer-
gency requirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985.
COMMODITY ASSISTANCE PROGRAM
For an additional amount for the ‘‘Commodity Assistance Pro-
gram’’ for the emergency food assistance program as authorized
by section 27(a) of the Food and Nutrition Act of 2008 (7 U.S.C.
2036(a)) and section 204(a)(1) of the Emergency Food Assistance
Act of 1983 (7 U.S.C. 7508(a)(1)), $400,000,000, to remain available
through September 30, 2021: Provided, That of the funds made
available, the Secretary may use up to $100,000,000 for costs associ-
ated with the distribution of commodities: Provided further, That
such amount is designated by the Congress as being for an emer-
gency requirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985.
GENERAL PROVISIONS—THIS TITLE
SEC. 1101. (a) PUBLIC HEALTH EMERGENCY.—During fiscal year Time periods.
2020, in any case in which a school is closed for at least 5 consecu- 7 USC 2011 note.
tive days during a public health emergency designation during
which the school would otherwise be in session, each household
containing at least 1 member who is an eligible child attending
the school shall be eligible to receive assistance pursuant to a
state agency plan approved under subsection (b).
(b) ASSISTANCE.—To carry out this section, the Secretary of Plans.
Agriculture may approve State agency plans for temporary emer-
gency standards of eligibility and levels of benefits under the Food
and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) for households
with eligible children. Plans approved by the Secretary shall provide
for supplemental allotments to households receiving benefits under
such Act, and issuances to households not already receiving benefits.
Such level of benefits shall be determined by the Secretary in Determination.
an amount not less than the value of meals at the free rate over
the course of 5 school days for each eligible child in the household.
(c) MINIMUM CLOSURE REQUIREMENT.—The Secretary of Agri- Time period.
culture shall not provide assistance under this section in the case
of a school that is closed for less than 5 consecutive days.
(d) USE OF EBT SYSTEM.—A State agency may provide assist-
ance under this section through the EBT card system established
under section 7 of the Food and Nutrition Act of 2008 (7 U.S.C.
2016).
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(e) RELEASE OF INFORMATION.—Notwithstanding any other
provision of law, the Secretary of Agriculture may authorize State
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134 STAT. 180 PUBLIC LAW 116–127—MAR. 18, 2020
educational agencies and school food authorities administering a
school lunch program under the Richard B. Russell National School
Lunch Act (42 U.S.C. 1751 et seq.) to release to appropriate officials
administering the supplemental nutrition assistance program such
information as may be necessary to carry out this section.
(f) WAIVERS.—To facilitate implementation of this section, the
Secretary of Agriculture may approve waivers of the limits on
certification periods otherwise applicable under section 3(f) of the
Food and Nutrition Act of 2008 (7 U.S.C. 2012(f)), reporting require-
ments otherwise applicable under section 6(c) of such Act (7 U.S.C.
2015(c)), and other administrative requirements otherwise
applicable to State agencies under such Act.
(g) AVAILABILITY OF COMMODITIES.—During fiscal year 2020,
the Secretary of Agriculture may purchase commodities for emer-
gency distribution in any area of the United States during a public
health emergency designation.
(h) DEFINITIONS.—In this section:
(1) The term ‘‘eligible child’’ means a child (as defined
in section 12(d) or served under section 11(a)(1) of the Richard
B. Russell National School Lunch Act (42 U.S.C. 1760(d),
1759(a)(1)) who, if not for the closure of the school attended
by the child during a public health emergency designation
and due to concerns about a COVID–19 outbreak, would receive
free or reduced price school meals under the Richard B. Russell
National School Lunch Act (42 U.S.C. 175l et seq.) at the
school.
(2) The term ‘‘public health emergency designation’’ means
the declaration of a public health emergency, based on an
outbreak of SARS–CoV–2 or another coronavirus with pandemic
potential, by the Secretary of Health and Human Services
under section 319 of the Public Health Service Act (42 U.S.C.
247d).
(3) The term ‘‘school’’ has the meaning given the term
in section 12(d) of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1760(d)).
(i) FUNDING.—There are hereby appropriated to the Secretary
of Agriculture such amounts as are necessary to carry out this
section: Provided, That such amount is designated by the Congress
as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985.
Grants. SEC. 1102. In addition to amounts otherwise made available,
Territories. $100,000,000, to remain available through September 30, 2021,
shall be available for the Secretary of Agriculture to provide grants
to the Commonwealth of the Northern Mariana Islands, Puerto
Rico, and American Samoa for nutrition assistance in response
to a COVID–19 public health emergency: Provided, That such
amount is designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced
Budget and Emergency Deficit Control Act of 1985.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 181
TITLE II
DEPARTMENT OF DEFENSE
DEFENSE HEALTH PROGRAM
For an additional amount for ‘‘Defense Health Program’’,
$82,000,000, to remain available until September 30, 2022, for
health services consisting of SARS–CoV–2 or COVID–19 related
items and services as described in section 6006(a) of division F
of the Families First Coronavirus Response Act (or the administra-
tion of such products): Provided, That such amount is designated
by the Congress as being for an emergency requirement pursuant
to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
TITLE III
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
TAXPAYER SERVICES
For an additional amount for ‘‘Taxpayer Services’’, $15,000,000,
to remain available until September 30, 2022, for the purposes
of carrying out the Families First Coronavirus Response Act: Pro-
vided, That amounts provided under this heading in this Act may
be transferred to and merged with ‘‘Operations Support’’: Provided
further, That such amount is designated by the Congress as being
for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE IV
DEPARTMENT OF HEALTH AND HUMAN SERVICES
INDIAN HEALTH SERVICE
INDIAN HEALTH SERVICES
For an additional amount for ‘‘Indian Health Services’’,
$64,000,000, to remain available until September 30, 2022, for
health services consisting of SARS–CoV–2 or COVID–19 related
items and services as described in section 6007 of division F of
the Families First Coronavirus Response Act (or the administration
of such products): Provided, That such amounts shall be allocated
at the discretion of the Director of the Indian Health Service:
Provided further, That such amount is designated by the Congress
as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
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trol Act of 1985.
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134 STAT. 182 PUBLIC LAW 116–127—MAR. 18, 2020
TITLE V
DEPARTMENT OF HEALTH AND HUMAN SERVICES
ADMINISTRATION FOR COMMUNITY LIVING
AGING AND DISABILITY SERVICES PROGRAMS
For an additional amount for ‘‘Aging and Disability Services
Programs’’, $250,000,000, to remain available until September 30,
2021, for activities authorized under subparts 1 and 2 of part
C, of title III, and under title VI, of the Older Americans Act
of 1965 (‘‘OAA’’), of which $160,000,000 shall be for Home-Delivered
Nutrition Services, $80,000,000 shall be for Congregate Nutrition
Services, and $10,000,000 shall be for Nutrition Services for Native
Americans: Provided, That State matching requirements under sec-
tions 304(d)(1)(D) and 309(b)(2) of the OAA shall not apply to
funds made available under this heading in this Act: Provided
further, That such amount is designated by the Congress as being
for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
OFFICE OF THE SECRETARY
PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY FUND
Coordination. For an additional amount for ‘‘Public Health and Social Services
Emergency Fund’’, $1,000,000,000, to remain available until
expended, for activities authorized under section 2812 of the Public
Health Service Act (42 U.S.C. 300hh–11), in coordination with the
Assistant Secretary for Preparedness and Response and the
Administrator of the Centers for Medicare & Medicaid Services,
to pay the claims of providers for reimbursement, as described
in subsection (a)(3)(D) of such section 2812, for health services
consisting of SARS–CoV–2 or COVID–19 related items and services
as described in paragraph (1) of section 6001(a) of division F of
the Families First Coronavirus Response Act (or the administration
of such products) or visits described in paragraph (2) of such section
Definition. for uninsured individuals: Provided, That the term ‘‘uninsured indi-
vidual’’ in this paragraph means an individual who is not enrolled
in—
(1) a Federal health care program (as defined under section
1128B(f) of the Social Security Act (42 U.S.C. 1320a-7b(f)),
including an individual who is eligible for medical assistance
only because of subsection (a)(10)(A)(ii)(XXIII) of Section 1902
of the Social Security Act; or
(2) a group health plan or health insurance coverage offered
by a health insurance issuer in the group or individual market
(as such terms are defined in section 2791 of the Public Health
Service Act (42 U.S.C. 300gg-91)), or a health plan offered
under chapter 89 of title 5, United States Code:
Provided further, That such amount is designated by the Congress
as being for an emergency requirement pursuant to section
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251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 183
TITLE VI
DEPARTMENT OF VETERANS AFFAIRS
VETERANS HEALTH ADMINISTRATION
MEDICAL SERVICES
For an additional amount for ‘‘Medical Services’’, $30,000,000,
to remain available until September 30, 2022, for health services
consisting of SARS–CoV–2 or COVID–19 related items and services
as described in section 6006(b) of division F of the Families First
Coronavirus Response Act (or the administration of such products):
Provided, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985.
MEDICAL COMMUNITY CARE
For an additional amount for ‘‘Medical Community Care’’,
$30,000,000, to remain available until September 30, 2022, for
health services consisting of SARS–CoV–2 or COVID–19 related
items and services as described in section 6006(b) of division F
of the Families First Coronavirus Response Act (or the administra-
tion of such products): Provided, That such amount is designated
by the Congress as being for an emergency requirement pursuant
to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
TITLE VII
GENERAL PROVISIONS—THIS ACT
SEC. 1701. Not later than 30 days after the date of enactment Reports.
of this Act, the head of each executive agency that receives funding
in this Act shall provide a report detailing the anticipated uses
of all such funding to the Committees on Appropriations of the
House of Representatives and the Senate: Provided, That each Cost estimates.
report shall include estimated personnel and administrative costs,
as well as the total amount of funding apportioned, allotted, obli-
gated, and expended, to date: Provided further, That each such Plan.
plan shall be updated and submitted to such Committees every Time period.
60 days until all funds are expended or expire.
SEC. 1702. States and local governments receiving funds or State and local
assistance pursuant to this division shall ensure the respective government.
State Emergency Operations Center receives regular and real-time Data.
Determination.
reporting on aggregated data on testing and results from State
and local public health departments, as determined by the Director
of the Centers for Disease Control and Prevention, and that such
data is transmitted to the Centers for Disease Control and Preven-
tion.
SEC. 1703. Each amount appropriated or made available by
this Act is in addition to amounts otherwise appropriated for the
fiscal year involved.
SEC. 1704. No part of any appropriation contained in this
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Act shall remain available for obligation beyond the current fiscal
year unless expressly so provided herein.
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134 STAT. 184 PUBLIC LAW 116–127—MAR. 18, 2020
SEC. 1705. Unless otherwise provided for by this Act, the addi-
tional amounts appropriated by this Act to appropriations accounts
shall be available under the authorities and conditions applicable
to such appropriations accounts for fiscal year 2020.
President. SEC. 1706. Each amount designated in this Act by the Congress
as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 shall be available (or rescinded or transferred,
if applicable) only if the President subsequently so designates all
such amounts and transmits such designations to the Congress.
SEC. 1707. Any amount appropriated by this Act, designated
by the Congress as an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 and subsequently so designated by the President,
and transferred pursuant to transfer authorities provided by this
Act shall retain such designation.
This division may be cited as the ‘‘Second Coronavirus
Preparedness and Response Supplemental Appropriations Act,
2020’’.
DIVISION B—NUTRITION WAIVERS
Maintaining TITLE I—MAINTAINING ESSENTIAL
Essential Access
to Lunch for ACCESS TO LUNCH FOR STUDENTS ACT
Students Act.
42 USC 1751 SEC. 2101. SHORT TITLE.
note.
This title may be cited as the ‘‘Maintaining Essential Access
to Lunch for Students Act’’ or the ‘‘MEALS Act’’.
42 USC 1760 SEC. 2102. WAIVER EXCEPTION FOR SCHOOL CLOSURES DUE TO
note. COVID–19.
(a) IN GENERAL.—The requirements under section 12(l)(1)(A)(iii)
of the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(l)(1)(A)(iii)) shall not apply to a qualified COVID–19 waiver.
(b) ALLOWABLE INCREASE IN FEDERAL COSTS.—Notwithstanding
paragraph (4) of section 12(l) of the Richard B. Russell National
School Lunch Act (42 U.S.C. 1760(l)), the Secretary of Agriculture
may grant a qualified COVID–19 waiver that increases Federal
costs.
(c) TERMINATION AFTER PERIODIC REVIEW.—The requirements
under section 12(l)(5) of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1760(l)(5)) shall not apply to a qualified
COVID–19 waiver.
(d) QUALIFIED COVID–19 WAIVER.—In this section, the term
‘‘qualified COVID–19 waiver’’ means a waiver—
(1) requested by a State (as defined in section 12(d)(8)
of the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(d)(8))) or eligible service provider under section 12(l) of
the Richard B. Russell National School Lunch Act (42 U.S.C.
1760(l)); and
(2) to waive any requirement under such Act (42 U.S.C.
1751 et seq.) or the Child Nutrition Act of 1966 (42 U.S.C.
1771 et seq.), or any regulation issued under either such Act,
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for purposes of providing meals and meal supplements under
such Acts during a school closure due to COVID–19.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 185
TITLE II—COVID—19 CHILD NUTRITION COVID–19 Child
Nutrition
RESPONSE ACT Response Act.
SEC. 2201. SHORT TITLE. 42 USC 1751
note.
This title may be cited as the ‘‘COVID–19 Child Nutrition
Response Act’’.
SEC. 2202. NATIONAL SCHOOL LUNCH PROGRAM REQUIREMENT 42 USC 1760
WAIVERS ADDRESSING COVID–19. note.
(a) NATIONWIDE WAIVER.—
(1) IN GENERAL.—Notwithstanding any other provision of
law, the Secretary may establish a waiver for all States under
section 12(l) of the Richard B. Russell National School Lunch
Act (42 U.S.C. 1760(l)), for purposes of—
(A) providing meals and meal supplements under a
qualified program; and
(B) carrying out subparagraph (A) with appropriate
safety measures with respect to COVID–19, as determined
by the Secretary.
(2) STATE ELECTION.—A waiver established under para-
graph (1) shall—
(A) notwithstanding paragraph (2) of section 12(l) of
the Richard B. Russell National School Lunch Act (42
U.S.C. 1760(l)), apply automatically to any State that elects
to be subject to the waiver without further application;
and
(B) not be subject to the requirements under paragraph
(3) of such section.
(b) CHILD AND ADULT CARE FOOD PROGRAM WAIVER.—Notwith-
standing any other provision of law, the Secretary may grant a
waiver under section 12(l) of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1760(l)) to allow non-congregate feeding under
a child and adult care food program under section 17 of the Richard
B. Russell National School Lunch Act (42 U.S.C. 1766) if such
waiver is for the purposes of—
(1) providing meals and meal supplements under such child
and adult care food program; and
(2) carrying out paragraph (1) with appropriate safety
measures with respect to COVID–19, as determined by the
Secretary.
(c) MEAL PATTERN WAIVER.—Notwithstanding paragraph (4)(A)
of section 12(l) of the Richard B. Russell National School Lunch
Act (42 U.S.C. 1760(l)) the Secretary may grant a waiver under
such section that relates to the nutritional content of meals served
if the Secretary determines that—
(1) such waiver is necessary to provide meals and meal
supplements under a qualified program; and
(2) there is a supply chain disruption with respect to foods
served under such a qualified program and such disruption
is due to COVID–19.
(d) REPORTS.—Each State that receives a waiver under sub-
section (a), (b), or (c), shall, not later than 1 year after the date
such State received such waiver, submit a report to the Secretary
that includes the following:
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(1) A summary of the use of such waiver by the State Summary.
and eligible service providers.
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134 STAT. 186 PUBLIC LAW 116–127—MAR. 18, 2020
(2) A description of whether such waiver resulted in
improved services to children.
(e) SUNSET.—The authority of the Secretary to establish or
grant a waiver under this section shall expire on September 30,
2020.
(f) DEFINITIONS.—In this section:
(1) QUALIFIED PROGRAM.—The term ‘‘qualified program’’
means the following:
(A) The school lunch program under the Richard B.
Russell National School Lunch Act (42 U.S.C. 1751 et seq.).
(B) The school breakfast program under section 4 of
the Child Nutrition Act of 1966 (42 U.S.C. 1773).
(C) The child and adult care food program under sec-
tion 17 of the Richard B. Russell National School Lunch
Act (42 U.S.C. 1766).
(D) The summer food service program for children
under section 13 of the Richard B. Russell National School
Lunch Act (42 U.S.C. 1761).
(2) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Agriculture.
(3) STATE.—The term ‘‘State’’ has the meaning given such
term in section 12(d)(8) of the Richard B. Russell National
School Lunch Act (42 U.S.C. 1760(d)(8)).
42 USC 1786 SEC. 2203. PHYSICAL PRESENCE WAIVER UNDER WIC DURING CERTAIN
note. PUBLIC HEALTH EMERGENCIES.
(a) WAIVER AUTHORITY.—
(1) IN GENERAL.—Notwithstanding any other provision of
law, the Secretary may grant a request described in paragraph
(2) to—
(A) waive the requirement under section 17(d)(3)(C)(i)
of the Child Nutrition Act of 1966 (42 U.S.C.
1786(d)(3)(C)(i)); and
(B) defer anthropometric and bloodwork requirements
necessary to determine nutritional risk.
Effective date. (2) REQUEST.—A request described in this paragraph is
a request made to the Secretary by a State agency to waive,
on behalf of the local agencies served by such State agency,
the requirements described in paragraph (1) during any portion
of the emergency period (as defined in paragraph (1)(B) of
section 1135(g) of the Social Security Act (42 U.S.C. 1320b-
5(g)) (beginning on or after the date of the enactment of this
section).
(b) REPORTS.—
(1) LOCAL AGENCY REPORTS.—Each local agency that uses
a waiver pursuant to subsection (a) shall, not later than 1
year after the date such local agency uses such waiver, submit
a report to the State agency serving such local agency that
includes the following:
Summary. (A) A summary of the use of such waiver by the local
agency.
(B) A description of whether such waiver resulted in
improved services to women, infants, and children.
(2) STATE AGENCY REPORTS.—Each State agency that
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receives a waiver under subsection (a) shall, not later than
18 months after the date such State agency received such
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 187
waiver, submit a report to the Secretary that includes the
following:
(A) A summary of the reports received by the State Summary.
agency under paragraph (1).
(B) A description of whether such waiver resulted in
improved services to women, infants, and children.
(c) SUNSET.—The authority under this section shall expire on
September 30, 2020.
(d) DEFINITIONS.—In this section:
(1) LOCAL AGENCY.—The term ‘‘local agency’’ has the
meaning given the term in section 17(b) of the Child Nutrition
Act of 1966 (42 U.S.C. 1786(b)).
(2) NUTRITIONAL RISK.—The term ‘‘nutritional risk’’ has
the meaning given the term in section 17(b) of the Child Nutri-
tion Act of 1966 (42 U.S.C. 1786(b)).
(3) SECRETARY.—The term ‘‘Secretary’’ means the Secretary
of Agriculture.
(4) STATE AGENCY.— The term ‘‘State agency’’ has the
meaning given the term in section 17(b) of the Child Nutrition
Act of 1966 (42 U.S.C. 1786(b)).
SEC. 2204. ADMINISTRATIVE REQUIREMENTS WAIVER UNDER WIC.
(a) WAIVER AUTHORITY.—
(1) IN GENERAL.—Notwithstanding any other provision of
law, the Secretary of Agriculture may, if requested by a State
agency (as defined in section 17(b) of the Child Nutrition Act
of 1966 (42 U.S.C. 1786(b)), modify or waive any qualified
administrative requirement with respect to such State agency.
(2) QUALIFIED ADMINISTRATIVE REQUIREMENT.—In this sec- Definition.
tion, the term ‘‘qualified administrative requirement’’ means Determination.
a regulatory requirement issued under section 17 of the Child
Nutrition Act of 1966 (42 U.S.C. 1786) that the Secretary
of Agriculture determines—
(A) cannot be met by a State agency due to COVID–
19; and
(B) the modification or waiver of which is necessary
to provide assistance under such section.
(b) STATE AGENCY REPORTS.—Each State agency that receives
a waiver under subsection (a)(1) shall, not later than 1 year after
the date such State agency received such waiver, submit a report
to the Secretary of Agriculture that includes the following:
(1) A summary of the use of such waiver by the State Summary.
agency.
(2) A description of whether such waiver resulted in
improved services to women, infants, and children.
(c) SUNSET.—The authority under this section shall expire on
September 30, 2020.
TITLE III—SNAP WAIVERS
SEC. 2301. SNAP FLEXIBILITY FOR LOW-INCOME JOBLESS WORKERS. Effective date.
Time period.
(a) Beginning with the first month that begins after the enact- 7 USC 2011 note.
ment of this Act and for each subsequent month through the end
of the month subsequent to the month a public health emergency
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declaration by the Secretary of Health and Human Services under
section 319 of the Public Health Service Act based on an outbreak
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134 STAT. 188 PUBLIC LAW 116–127—MAR. 18, 2020
of coronavirus disease 2019 (COVID–19) is lifted, eligibility for
supplemental nutrition assistance program benefits shall not be
limited under section 6(o)(2) of the Food and Nutrition Act of
2008 unless an individual does not comply with the requirements
of a program offered by the State agency (as defined in section
3 of the Food and Nutrition Act of 2008) that meets the standards
of subparagraphs (B) or (C) of such section 6(o)(2).
Effective date. (b) Beginning on the month subsequent to the month the public
health emergency declaration by the Secretary of Health and
Human Services under section 319 of the Public Health Service
Act based on an outbreak of COVID–19 is lifted for purposes of
section 6(o) of the Food and Nutrition Act of 2008, such State
agency shall disregard any period during which an individual
received benefits under the supplemental nutrition assistance pro-
gram prior to such month.
7 USC 2011 note. SEC. 2302. ADDITIONAL SNAP FLEXIBILITIES IN A PUBLIC HEALTH
EMERGENCY.
(a) In the event of a public health emergency declaration by
the Secretary of Health and Human Services under section 319
of the Public Health Service Act based on an outbreak of coronavirus
disease 2019 (COVID–19) and the issuance of an emergency or
disaster declaration by a State based on an outbreak of COVID–
19, the Secretary of Agriculture—
Determination. (1) shall provide, at the request of a State agency (as
defined in section 3 of the Food and Nutrition Act of 2008)
that provides sufficient data (as determined by the Secretary
through guidance) supporting such request, for emergency allot-
ments to households participating in the supplemental nutrition
assistance program under the Food and Nutrition Act of 2008
to address temporary food needs not greater than the applicable
maximum monthly allotment for the household size; and
Consultation. (2) may adjust, at the request of State agencies or by
guidance in consultation with one or more State agencies,
issuance methods and application and reporting requirements
under the Food and Nutrition Act of 2008 to be consistent
with what is practicable under actual conditions in affected
areas. (In making this adjustment, the Secretary shall consider
the availability of offices and personnel in State agencies, any
conditions that make reliance on electronic benefit transfer
systems described in section 7(h) of the Food and Nutrition
Act of 2008 impracticable, any disruptions of transportation
and communication facilities, and any health considerations
that warrant alternative approaches.)
Deadline. (b) Not later than 10 days after the date of the receipt or
Web posting. issuance of each document listed in paragraphs (1), (2), or (3)
of this subsection, the Secretary of Agriculture shall make publicly
available on the website of the Department the following documents:
(1) Any request submitted by State agencies under sub-
section (a).
(2) The Secretary’s approval or denial of each such request.
(3) Any guidance issued under subsection (a)(2).
Reports. (c) The Secretary of Agriculture shall, within 18 months after
Recommenda- the public health emergency declaration described in subsection
tions.
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(a) is lifted, submit a report to the House and Senate Agriculture
Committees with a description of the measures taken to address
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 189
the food security needs of affected populations during the emer-
gency, any information or data supporting State agency requests,
any additional measures that States requested that were not
approved, and recommendations for changes to the Secretary’s
authority under the Food and Nutrition Act of 2008 to assist the
Secretary and States and localities in preparations for any future
health emergencies.
DIVISION C—EMERGENCY FAMILY AND Emergency
Family and
MEDICAL LEAVE EXPANSION ACT Medical Leave
Expansion Act.
SEC. 3101. SHORT TITLE. 29 USC 2601
note.
This Act may be cited as ‘‘Emergency Family and Medical
Leave Expansion Act’’.
SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT
OF 1993.
(a) PUBLIC HEALTH EMERGENCY LEAVE.—
(1) IN GENERAL.—Section 102(a)(1) of the Family and Med-
ical Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by
adding at the end the following:
‘‘(F) During the period beginning on the date the Emer- Time period.
gency Family and Medical Leave Expansion Act takes
effect, and ending on December 31, 2020, because of a
qualifying need related to a public health emergency in
accordance with section 110.’’.
(2) PAID LEAVE REQUIREMENT.—Section 102(c) of the Family
and Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended
by striking ‘‘under subsection (a)’’ and inserting ‘‘under sub-
section (a) (other than certain periods of leave under subsection
(a)(1)(F))’’.
(b) REQUIREMENTS.—Title I of the Family and Medical Leave
Act of 1993 (29 U.S.C. 2611 et seq.) is amended by adding at
the end the following:
‘‘SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE. 29 USC 2620.
‘‘(a) DEFINITIONS.—The following shall apply with respect to Applicability.
leave under section 102(a)(1)(F):
‘‘(1) APPLICATION OF CERTAIN TERMS.—The definitions in
section 101 shall apply, except as follows:
‘‘(A) ELIGIBLE EMPLOYEE.—In lieu of the definition in
sections 101(2)(A) and 101(2)(B)(ii), the term ‘eligible
employee’ means an employee who has been employed for
at least 30 calendar days by the employer with respect
to whom leave is requested under section 102(a)(1)(F).
‘‘(B) EMPLOYER THRESHOLD.—Section 101(4)(A)(i) shall
be applied by substituting ‘fewer than 500 employees’ for
‘50 or more employees for each working day during each
of 20 or more calendar workweeks in the current or pre-
ceding calendar year’.
‘‘(2) ADDITIONAL DEFINITIONS.—In addition to the defini-
tions described in paragraph (1), the following definitions shall
apply with respect to leave under section 102(a)(1)(F):
‘‘(A) QUALIFYING NEED RELATED TO A PUBLIC HEALTH
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EMERGENCY.—The term ‘qualifying need related to a public
health emergency’, with respect to leave, means the
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134 STAT. 190 PUBLIC LAW 116–127—MAR. 18, 2020
employee is unable to work (or telework) due to a need
for leave to care for the son or daughter under 18 years
of age of such employee if the school or place of care
has been closed, or the child care provider of such son
or daughter is unavailable, due to a public health emer-
gency.
‘‘(B) PUBLIC HEALTH EMERGENCY.—The term ‘public
health emergency’ means an emergency with respect to
COVID–19 declared by a Federal, State, or local authority.
‘‘(C) CHILD CARE PROVIDER.—The term ‘child care pro-
vider’ means a provider who receives compensation for
providing child care services on a regular basis, including
an ‘eligible child care provider’ (as defined in section 658P
of the Child Care and Development Block Grant Act of
1990 (42 U.S.C. 9858n)).
‘‘(D) SCHOOL.—The term ‘school’ means an ‘elementary
school’ or ‘secondary school’ as such terms are defined
in section 8101 of the Elementary and Secondary Education
Act of 1965 (20 U.S.C. 7801).
‘‘(3) REGULATORY AUTHORITIES.—The Secretary of Labor
shall have the authority to issue regulations for good cause
under sections 553(b)(B) and 553(d)(A) of title 5, United States
Code—
‘‘(A) to exclude certain health care providers and emer-
gency responders from the definition of eligible employee
under section 110(a)(1)(A); and
‘‘(B) to exempt small businesses with fewer than 50
employees from the requirements of section 102(a)(1)(F)
when the imposition of such requirements would jeopardize
the viability of the business as a going concern.
‘‘(b) RELATIONSHIP TO PAID LEAVE.—
‘‘(1) UNPAID LEAVE FOR INITIAL 10 DAYS.—
‘‘(A) IN GENERAL.—The first 10 days for which an
employee takes leave under section 102(a)(1)(F) may consist
of unpaid leave.
‘‘(B) EMPLOYEE ELECTION.—An employee may elect to
substitute any accrued vacation leave, personal leave, or
medical or sick leave for unpaid leave under section
102(a)(1)(F) in accordance with section 102(d)(2)(B).
‘‘(2) PAID LEAVE FOR SUBSEQUENT DAYS.—
‘‘(A) IN GENERAL.—An employer shall provide paid
leave for each day of leave under section 102(a)(1)(F) that
an employee takes after taking leave under such section
for 10 days.
‘‘(B) CALCULATION.—
‘‘(i) IN GENERAL.—Subject to clause (ii), paid leave
under subparagraph (A) for an employee shall be cal-
culated based on—
‘‘(I) an amount that is not less than two-thirds
of an employee’s regular rate of pay (as determined
under section 7(e) of the Fair Labor Standards
Act of 1938 (29 U.S.C. 207(e)); and
‘‘(II) the number of hours the employee would
otherwise be normally scheduled to work (or the
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number of hours calculated under subparagraph
(C)).
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 191
‘‘(ii) CLARIFICATION.—In no event shall such paid
leave exceed $200 per day and $10,000 in the aggre-
gate.
‘‘(C) VARYING SCHEDULE HOURS CALCULATION.—In the
case of an employee whose schedule varies from week to
week to such an extent that an employer is unable to
determine with certainty the number of hours the employee
would have worked if such employee had not taken leave
under section 102(a)(1)(F), the employer shall use the fol-
lowing in place of such number:
‘‘(i) Subject to clause (ii), a number equal to the Time period.
average number of hours that the employee was sched-
uled per day over the 6-month period ending on the
date on which the employee takes such leave, including
hours for which the employee took leave of any type.
‘‘(ii) If the employee did not work over such period,
the reasonable expectation of the employee at the time
of hiring of the average number of hours per day
that the employee would normally be scheduled to
work.
‘‘(c) NOTICE.—In any case where the necessity for leave under
section 102(a)(1)(F) for the purpose described in subsection
(a)(2)(A)(iii) is foreseeable, an employee shall provide the employer
with such notice of leave as is practicable.
‘‘(d) RESTORATION TO POSITION.—
‘‘(1) IN GENERAL.—Section 104(a)(1) shall not apply with
respect to an employee of an employer who employs fewer
than 25 employees if the conditions described in paragraph
(2) are met.
‘‘(2) CONDITIONS.—The conditions described in this para-
graph are the following:
‘‘(A) The employee takes leave under section
102(a)(1)(F).
‘‘(B) The position held by the employee when the leave
commenced does not exist due to economic conditions or
other changes in operating conditions of the employer—
‘‘(i) that affect employment; and
‘‘(ii) are caused by a public health emergency
during the period of leave.
‘‘(C) The employer makes reasonable efforts to restore
the employee to a position equivalent to the position the
employee held when the leave commenced, with equivalent
employment benefits, pay, and other terms and conditions
of employment.
‘‘(D) If the reasonable efforts of the employer under
subparagraph (C) fail, the employer makes reasonable
efforts during the period described in paragraph (3) to
contact the employee if an equivalent position described
in subparagraph (C) becomes available.
‘‘(3) CONTACT PERIOD.—The period described under this
paragraph is the 1-year period beginning on the earlier of—
‘‘(A) the date on which the qualifying need related
to a public health emergency concludes; or
‘‘(B) the date that is 12 weeks after the date on which
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the employee’s leave under section 102(a)(1)(F) com-
mences.’’.
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134 STAT. 192 PUBLIC LAW 116–127—MAR. 18, 2020
29 USC 2620 SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING
note. AGREEMENTS.
(a) EMPLOYERS.—An employer signatory to a multiemployer
collective bargaining agreement may, consistent with its bargaining
obligations and its collective bargaining agreement, fulfill its obliga-
tions under section 110(b)(2) of title I of the Family and Medical
Leave Act of 1993, as added by the Families First Coronavirus
Response Act, by making contributions to a multiemployer fund,
plan, or program based on the paid leave each of its employees
is entitled to under such section while working under the multiem-
ployer collective bargaining agreement, provided that the fund,
plan, or program enables employees to secure pay from such fund,
plan, or program based on hours they have worked under the
multiemployer collective bargaining agreement for paid leave taken
under section 102(a)(1)(F) of title I of the Family and Medical
Leave Act of 1993, as added by the Families First Coronavirus
Response Act.
(b) EMPLOYEES.—Employees who work under a multiemployer
collective bargaining agreement into which their employers make
contributions as provided in subsection (a) may secure pay from
such fund, plan, or program based on hours they have worked
under the multiemployer collective bargaining agreement for paid
leave taken under section 102(a)(1)(F) of title I of the Family
and Medical Leave Act of 1993, as added by the Families First
Coronavirus Response Act.
29 USC 2620 SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS.
note.
An employer under 110(a)(B) shall not be subject to section
107(a) for a violation of section 102(a)(1)(F) if the employer does
not meet the definition of employer set forth in Section 101(4)(A)(i).
29 USC 2620 SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND EMER-
note. GENCY RESPONDERS.
An employer of an employee who is a health care provider
or an emergency responder may elect to exclude such employee
from the application of the provisions in the amendments made
under of section 3102 of this Act.
29 USC 2620 SEC. 3106. EFFECTIVE DATE.
note.
This Act shall take effect not later than 15 days after the
date of enactment of this Act.
Emergency DIVISION D—EMERGENCY UNEMPLOY-
Unemployment
Insurance MENT INSURANCE STABILIZATION
Stabilization and
Access Act of AND ACCESS ACT OF 2020
2020.
42 USC 1305 SEC. 4101. SHORT TITLE.
note.
This division may be cited as the ‘‘Emergency Unemployment
Insurance Stabilization and Access Act of 2020’’.
SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSA-
TION ADMINISTRATION.
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(a) IN GENERAL.—Section 903 of the Social Security Act (42
U.S.C. 1103) is amended by adding at the end the following:
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 193
‘‘Emergency Transfers in Fiscal Year 2020 for Administration
‘‘(h)(1)(A) In addition to any other amounts, the Secretary of Grants.
Labor shall provide for the making of emergency administration
grants in fiscal year 2020 to the accounts of the States in the
Unemployment Trust Fund, in accordance with succeeding provi-
sions of this subsection.
‘‘(B) The amount of an emergency administration grant with Determination.
respect to a State shall, as determined by the Secretary of Labor,
be equal to the amount obtained by multiplying $1,000,000,000
by the same ratio as would apply under subsection (a)(2)(B) for
purposes of determining such State’s share of any excess amount
(as described in subsection (a)(1)) that would have been subject
to transfer to State accounts, as of October 1, 2019, under the
provisions of subsection (a).
‘‘(C) Of the emergency administration grant determined under Certifications.
subparagraph (B) with respect to a State—
‘‘(i) not later than 60 days after the date of enactment Deadline.
of this subsection, 50 percent shall be transferred to the account
of such State upon a certification by the Secretary of Labor
to the Secretary of the Treasury that the State meets the
requirements of paragraph (2); and
‘‘(ii) only with respect to a State in which the number
of unemployment compensation claims has increased by at least
10 percent over the same quarter in the previous calendar
year, the remainder shall be transferred to the account of
such State upon a certification by the Secretary of Labor to
the Secretary of the Treasury that the State meets the require-
ments of paragraph (3).
‘‘(2) The requirements of this paragraph with respect to a
State are the following:
‘‘(A) The State requires employers to provide notification Requirements.
of the availability of unemployment compensation to employees Notification.
at the time of separation from employment. Such notification
may be based on model notification language issued by the
Secretary of Labor.
‘‘(B) The State ensures that applications for unemployment
compensation, and assistance with the application process, are
accessible in at least two of the following: in-person, by phone,
or online.
‘‘(C) The State notifies applicants when an application is
received and is being processed, and in any case in which
an application is unable to be processed, provides information
about steps the applicant can take to ensure the successful
processing of the application.
‘‘(3) The requirements of this paragraph with respect to a Requirements.
State are the following:
‘‘(A) The State has expressed its commitment to maintain
and strengthen access to the unemployment compensation
system, including through initial and continued claims.
‘‘(B) The State has demonstrated steps it has taken or
will take to ease eligibility requirements and access to
unemployment compensation for claimants, including waiving
work search requirements and the waiting week, and non-
charging employers directly impacted by COVID–19 due to
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an illness in the workplace or direction from a public health
official to isolate or quarantine workers.
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134 STAT. 194 PUBLIC LAW 116–127—MAR. 18, 2020
‘‘(4) Any amount transferred to the account of a State under
this subsection may be used by such State only for the administra-
tion of its unemployment compensation law, including by taking
such steps as may be necessary to ensure adequate resources in
periods of high demand.
Reports. ‘‘(5) Not later than 1 year after the date of enactment of
the Emergency Unemployment Insurance Stabilization and Access
Act of 2020, each State receiving emergency administration grant
funding under paragraph (1)(C)(i) shall submit to the Secretary
of Labor, the Committee on Ways and Means of the House of
Representatives, and the Committee on Finance of the Senate,
a report that includes—
Analysis. ‘‘(A) an analysis of the recipiency rate for unemployment
compensation in the State as such rate has changed over time;
‘‘(B) a description of steps the State intends to take to
increase such recipiency rate.
‘‘(6)(A) Notwithstanding any other provision of law, the Sec-
retary of the Treasury shall transfer from the general fund of
the Treasury (from funds not otherwise appropriated) to the employ-
ment security administration account (as established by section
901 of the Social Security Act) such sums as the Secretary of
Labor estimates to be necessary for purposes of making the trans-
fers described in paragraph (1)(C).
‘‘(B) There are appropriated from the general fund of the
Treasury, without fiscal year limitation, the sums referred to in
the preceding sentence and such sums shall not be required to
be repaid.’’.
26 USC 3304 (b) EMERGENCY FLEXIBILITY.—Notwithstanding any other law,
note. if a State modifies its unemployment compensation law and policies
with respect to work search, waiting week, good cause, or employer
experience rating on an emergency temporary basis as needed to
respond to the spread of COVID–19, such modifications shall be
disregarded for the purposes of applying section 303 of the Social
Security Act and section 3304 of the Internal Revenue Code of
1986 to such State law.
42 USC 1103 (c) REGULATIONS.—The Secretary of Labor may prescribe any
note. regulations, operating instructions, or other guidance necessary to
carry out the amendment made by subsection (a).
Time period. SEC. 4103. TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES.
Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
1322(b)(10)(A)) is amended by striking ‘‘beginning on the date of
enactment of this paragraph and ending on December 31, 2010’’
and inserting ‘‘beginning on the date of enactment of the Emergency
Unemployment Insurance Stabilization and Access Act of 2020 and
ending on December 31, 2020’’.
26 USC 3306 SEC. 4104. TECHNICAL ASSISTANCE AND GUIDANCE FOR SHORT-TIME
note. COMPENSATION PROGRAMS.
The Secretary of Labor shall assist States in establishing,
implementing, and improving the employer awareness of short-
time compensation programs (as defined in section 3306(v) of the
Internal Revenue Code of 1986) to help avert layoffs, including
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by providing technical assistance and guidance.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 195
SEC. 4105. FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT 26 USC 3304
COMPENSATION FOR A LIMITED PERIOD. note.
(a) IN GENERAL.—In the case of sharable extended compensa- Applicability.
tion and sharable regular compensation paid for weeks of unemploy-
ment beginning after the date of the enactment of this section
and before December 31, 2020 (and only with respect to States
that receive emergency administration grant funding under clauses
(i) and (ii) of section 903(h)(1)(C) of the Social Security Act (42
U.S.C. 1102(h)(1)(C))), section 204(a)(1) of the Federal-State
Extended Unemployment Compensation Act of 1970 (26 U.S.C.
3304 note) shall be applied by substituting ‘‘100 percent of’’ for
‘‘one-half of’’.
(b) TEMPORARY FEDERAL MATCHING FOR THE FIRST WEEK OF
EXTENDED BENEFITS FOR STATES WITH NO WAITING WEEK.—With
respect to weeks of unemployment beginning after the date of
the enactment of this Act and ending on or before December 31,
2020, subparagraph (B) of section 204(a)(2) of the Federal-State
Extended Unemployment Compensation Act of 1970 (26 U.S.C.
3304 note) shall not apply.
(c) DEFINITIONS.—For purposes of this section—
(1) the terms ‘‘sharable extended compensation’’ and ‘‘shar-
able regular compensation’’ have the respective meanings given
such terms under section 204 of the Federal-State Extended
Unemployment Compensation Act of 1970; and
(2) the term ‘‘week’’ has the meaning given such term
under section 205 of the Federal-State Extended Unemployment
Compensation Act of 1970.
(d) REGULATIONS.—The Secretary of Labor may prescribe any
operating instructions or regulations necessary to carry out this
section.
DIVISION E—EMERGENCY PAID SICK Emergency Paid
Sick Leave Act.
LEAVE ACT
SEC. 5101. SHORT TITLE. 29 USC 2601
note.
This Act may be cited as the ‘‘Emergency Paid Sick Leave
Act’’.
SEC. 5102. PAID SICK TIME REQUIREMENT. 29 USC 2601
note.
(a) IN GENERAL.—An employer shall provide to each employee
employed by the employer paid sick time to the extent that the
employee is unable to work (or telework) due to a need for leave
because:
(1) The employee is subject to a Federal, State, or local
quarantine or isolation order related to COVID–19.
(2) The employee has been advised by a health care pro-
vider to self-quarantine due to concerns related to COVID–
19.
(3) The employee is experiencing symptoms of COVID–
19 and seeking a medical diagnosis.
(4) The employee is caring for an individual who is subject
to an order as described in subparagraph (1) or has been
advised as described in paragraph (2).
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(5) The employee is caring for a son or daughter of such
employee if the school or place of care of the son or daughter
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134 STAT. 196 PUBLIC LAW 116–127—MAR. 18, 2020
has been closed, or the child care provider of such son or
daughter is unavailable, due to COVID–19 precautions.
Consultation. (6) The employee is experiencing any other substantially
similar condition specified by the Secretary of Health and
Human Services in consultation with the Secretary of the
Treasury and the Secretary of Labor.
Except that an employer of an employee who is a health care
provider or an emergency responder may elect to exclude such
employee from the application of this subsection.
(b) DURATION OF PAID SICK TIME.—
(1) IN GENERAL.—An employee shall be entitled to paid
sick time for an amount of hours determined under paragraph
(2).
(2) AMOUNT OF HOURS.—The amount of hours of paid sick
time to which an employee is entitled shall be as follows:
(A) For full-time employees, 80 hours.
(B) For part-time employees, a number of hours equal
to the number of hours that such employee works, on
average, over a 2-week period.
(3) CARRYOVER.—Paid sick time under this section shall
not carry over from 1 year to the next.
(c) EMPLOYER’S TERMINATION OF PAID SICK TIME.—Paid sick
time provided to an employee under this Act shall cease beginning
with the employee’s next scheduled workshift immediately following
the termination of the need for paid sick time under subsection
(a).
(d) PROHIBITION.—An employer may not require, as a condition
of providing paid sick time under this Act, that the employee
involved search for or find a replacement employee to cover the
hours during which the employee is using paid sick time.
(e) USE OF PAID SICK TIME.—
(1) IN GENERAL.—The paid sick time under subsection (a)
shall be available for immediate use by the employee for the
purposes described in such subsection, regardless of how long
the employee has been employed by an employer.
(2) SEQUENCING.—
(A) IN GENERAL.—An employee may first use the paid
sick time under subsection (a) for the purposes described
in such subsection.
(B) PROHIBITION.—An employer may not require an
employee to use other paid leave provided by the employer
to the employee before the employee uses the paid sick
time under subsection (a).
29 USC 2601 SEC. 5103. NOTICE.
note.
(a) IN GENERAL.—Each employer shall post and keep posted,
in conspicuous places on the premises of the employer where notices
to employees are customarily posted, a notice, to be prepared or
approved by the Secretary of Labor, of the requirements described
in this Act.
Public (b) MODEL NOTICE.—Not later than 7 days after the date of
information. enactment of this Act, the Secretary of Labor shall make publicly
available a model of a notice that meets the requirements of sub-
section (a).
29 USC 2601 SEC. 5104. PROHIBITED ACTS.
note.
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It shall be unlawful for any employer to discharge, discipline,
or in any other manner discriminate against any employee who—
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 197
(1) takes leave in accordance with this Act; and
(2) has filed any complaint or instituted or caused to be
instituted any proceeding under or related to this Act (including
a proceeding that seeks enforcement of this Act), or has testified
or is about to testify in any such proceeding.
SEC. 5105. ENFORCEMENT. 29 USC 2601
note.
(a) UNPAID SICK LEAVE.—An employer who violates section
5102 shall—
(1) be considered to have failed to pay minimum wages
in violation of section 6 of the Fair Labor Standards Act of
1938 (29 U.S.C. 206); and
(2) be subject to the penalties described in sections 16
and 17 of such Act (29 U.S.C. 216; 217) with respect to such
violation.
(b) UNLAWFUL TERMINATION.—An employer who willfully vio-
lates section 5104 shall—
(1) be considered to be in violation of section 15(a)(3) of
the Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3));
and
(2) be subject to the penalties described in sections 16
and 17 of such Act (29 U.S.C. 216; 217) with respect to such
violation.
SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING 29 USC 2601
AGREEMENTS. note.
(a) EMPLOYERS.—An employer signatory to a multiemployer
collective bargaining agreement may, consistent with its bargaining
obligations and its collective bargaining agreement, fulfill its obliga-
tions under this Act by making contributions to a multiemployer
fund, plan, or program based on the hours of paid sick time each
of its employees is entitled to under this Act while working under
the multiemployer collective bargaining agreement, provided that
the fund, plan, or program enables employees to secure pay from
such fund, plan, or program based on hours they have worked
under the multiemployer collective bargaining agreement and for
the uses specified under section 5102(a).
(b) EMPLOYEES.—Employees who work under a multiemployer
collective bargaining agreement into which their employers make
contributions as provided in subsection (a) may secure pay from
such fund, plan, or program based on hours they have worked
under the multiemployer collective bargaining agreement for the
uses specified in section 5102(a).
SEC. 5107. RULES OF CONSTRUCTION. 29 USC 2601
note.
Nothing in this Act shall be construed—
(1) to in any way diminish the rights or benefits that
an employee is entitled to under any—
(A) other Federal, State, or local law;
(B) collective bargaining agreement; or
(C) existing employer policy; or
(2) to require financial or other reimbursement to an
employee from an employer upon the employee’s termination,
resignation, retirement, or other separation from employment
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for paid sick time under this Act that has not been used
by such employee.
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134 STAT. 198 PUBLIC LAW 116–127—MAR. 18, 2020
29 USC 2601 SEC. 5108. EFFECTIVE DATE.
note.
This Act, and the requirements under this Act, shall take
effect not later than 15 days after the date of enactment of this
Act.
29 USC 2601 SEC. 5109. SUNSET.
note.
This Act, and the requirements under this Act, shall expire
on December 31, 2020.
29 USC 2601 SEC. 5110. DEFINITIONS.
note.
For purposes of the Act:
(1) EMPLOYEE.—The terms ‘‘employee’’ means an individual
who is—
(A)(i) an employee, as defined in section 3(e) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 203(e)), who
is not covered under subparagraph (E) or (F), including
such an employee of the Library of Congress, except that
a reference in such section to an employer shall be consid-
ered to be a reference to an employer described in clauses
(i)(I) and (ii) of paragraph (5)(A); or
(ii) an employee of the Government Accountability
Office;
(B) a State employee described in section 304(a) of
the Government Employee Rights Act of 1991 (42 U.S.C.
2000e–16c(a));
(C) a covered employee, as defined in section 101 of
the Congressional Accountability Act of 1995 (2 U.S.C.
1301), other than an applicant for employment;
(D) a covered employee, as defined in section 411(c)
of title 3, United States Code;
(E) a Federal officer or employee covered under sub-
chapter V of chapter 63 of title 5, United States Code;
or
(F) any other individual occupying a position in the
civil service (as that term is defined in section 2101(1)
of title 5, United States Code).
(2) EMPLOYER.—
(A) IN GENERAL.—The term ‘‘employer’’ means a person
who is—
(i)(I) a covered employer, as defined in subpara-
graph (B), who is not covered under subclause (V);
(II) an entity employing a State employee described
in section 304(a) of the Government Employee Rights
Act of 1991;
(III) an employing office, as defined in section 101
of the Congressional Accountability Act of 1995;
(IV) an employing office, as defined in section
411(c) of title 3, United States Code; or
(V) an Executive Agency as defined in section 105
of title 5, United States Code, and including the U.S.
Postal Service and the Postal Regulatory Commission;
and
(ii) engaged in commerce (including government),
or an industry or activity affecting commerce (including
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government), as defined in subparagraph (B)(iii).
(B) COVERED EMPLOYER.—
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 199
(i) IN GENERAL.—In subparagraph (A)(i)(I), the
term ‘‘covered employer’’—
(I) means any person engaged in commerce
or in any industry or activity affecting commerce
that—
(aa) in the case of a private entity or
individual, employs fewer than 500 employees;
and
(bb) in the case of a public agency or any
other entity that is not a private entity or
individual, employs 1 or more employees;
(II) includes—
(aa) includes any person acting directly
or indirectly in the interest of an employer
in relation to an employee (within the meaning
of such phrase in section 3(d) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203(d)); and
(bb) any successor in interest of an
employer;
(III) includes any ‘‘public agency’’, as defined
in section 3(x) of the Fair Labor Standards Act
of 1938 (29 U.S.C. 203(x)); and
(IV) includes the Government Accountability
Office and the Library of Congress.
(ii) PUBLIC AGENCY.—For purposes of clause (i)(IV),
a public agency shall be considered to be a person
engaged in commerce or in an industry or activity
affecting commerce.
(iii) DEFINITIONS.—For purposes of this subpara-
graph:
(I) COMMERCE.—The terms ‘‘commerce’’ and
‘‘industry or activity affecting commerce’’ means
any activity, business, or industry in commerce
or in which a labor dispute would hinder or
obstruct commerce or the free flow of commerce,
and include ‘‘commerce’’ and any ‘‘industry
affecting commerce’’, as defined in paragraphs (1)
and (3) of section 501 of the Labor Management
Relations Act of 1947 (29 U.S.C. 142 (1) and (3)).
(II) EMPLOYEE.—The term ‘‘employee’’ has the
same meaning given such term in section 3(e) of
the Fair Labor Standards Act of 1938 (29 U.S.C.
203(e)).
(III) PERSON.—The term ‘‘person’’ has the
same meaning given such term in section 3(a)
of the Fair Labor Standards Act of 1938 (29 U.S.C.
203(a)).
(3) FLSA TERMS.—The terms ‘‘employ’’ and ‘‘State’’ have
the meanings given such terms in section 3 of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203).
(4) FMLA TERMS.—The terms ‘‘health care provider’’ and
‘‘son or daughter’’ have the meanings given such terms in
section 101 of the Family and Medical Leave Act of 1993
(29 U.S.C. 2611).
(5) PAID SICK TIME.—
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(A) IN GENERAL.—The term ‘‘paid sick time’’ means
an increment of compensated leave that—
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134 STAT. 200 PUBLIC LAW 116–127—MAR. 18, 2020
(i) is provided by an employer for use during an
absence from employment for a reason described in
any paragraph of section 2(a); and
(ii) is calculated based on the employee’s required
compensation under subparagraph (B) and the number
of hours the employee would otherwise be normally
scheduled to work (or the number of hours calculated
under subparagraph (C)), except that in no event shall
such paid sick time exceed—
(I) $511 per day and $5,110 in the aggregate
for a use described in paragraph (1), (2), or (3)
of section 5102(a); and
(II) $200 per day and $2,000 in the aggregate
for a use described in paragraph (4), (5), or (6)
of section 5102(a).
(B) REQUIRED COMPENSATION.—
(i) IN GENERAL.—Subject to subparagraph (A)(ii),
the employee’s required compensation under this
subparagraph shall be not less than the greater of
the following:
(I) The employee’s regular rate of pay (as
determined under section 7(e) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 207(e)).
(II) The minimum wage rate in effect under
section 6(a)(1) of the Fair Labor Standards Act
of 1938 (29 U.S.C. 206(a)(1)).
(III) The minimum wage rate in effect for such
employee in the applicable State or locality, which-
ever is greater, in which the employee is employed.
(ii) SPECIAL RULE FOR CARE OF FAMILY MEMBERS.—
Subject to subparagraph (A)(ii), with respect to any
paid sick time provided for any use described in para-
graph (4), (5), or (6) of section 5102(a), the employee’s
required compensation under this subparagraph shall
be two-thirds of the amount described in clause (B)(i).
(C) VARYING SCHEDULE HOURS CALCULATION.—In the
case of a part-time employee described in section
5102(b)(2)(B) whose schedule varies from week to week
to such an extent that an employer is unable to determine
with certainty the number of hours the employee would
have worked if such employee had not taken paid sick
time under section 2(a), the employer shall use the fol-
lowing in place of such number:
Time period. (i) Subject to clause (ii), a number equal to the
average number of hours that the employee was sched-
uled per day over the 6-month period ending on the
date on which the employee takes the paid sick time,
including hours for which the employee took leave
of any type.
(ii) If the employee did not work over such period,
the reasonable expectation of the employee at the time
of hiring of the average number of hours per day
that the employee would normally be scheduled to
work.
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(D) GUIDELINES.—Not later than 15 days after the
date of the enactment of this Act, the Secretary of Labor
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 201
shall issue guidelines to assist employers in calculating
the amount of paid sick time under subparagraph (A).
(E) REASONABLE NOTICE.—After the first workday (or
portion thereof) an employee receives paid sick time under
this Act, an employer may require the employee to follow
reasonable notice procedures in order to continue receiving
such paid sick time.
SEC. 5111. REGULATORY AUTHORITIES. 29 USC 2601
note.
The Secretary of Labor shall have the authority to issue regula-
tions for good cause under sections 553(b)(B) and 553(d)(A) of title
5, United States Code—
(1) to exclude certain health care providers and emergency
responders from the definition of employee under section
5110(1) including by allowing the employer of such health care
providers and emergency responders to opt out;
(2) to exempt small businesses with fewer than 50
employees from the requirements of section 5102(a)(5) when
the imposition of such requirements would jeopardize the
viability of the business as a going concern; and
(3) as necessary, to carry out the purposes of this Act,
including to ensure consistency between this Act and Division
C and Division G of the Families First Coronavirus Response
Act.
DIVISION F—HEALTH PROVISIONS
SEC. 6001. COVERAGE OF TESTING FOR COVID–19. 42 USC 1320b–5
note.
(a) IN GENERAL.—A group health plan and a health insurance Effective date.
issuer offering group or individual health insurance coverage
(including a grandfathered health plan (as defined in section 1251(e)
of the Patient Protection and Affordable Care Act)) shall provide
coverage, and shall not impose any cost sharing (including
deductibles, copayments, and coinsurance) requirements or prior
authorization or other medical management requirements, for the
following items and services furnished during any portion of the
emergency period defined in paragraph (1)(B) of section 1135(g)
of the Social Security Act (42 U.S.C. 1320b–5(g)) beginning on
or after the date of the enactment of this Act:
(1) In vitro diagnostic products (as defined in section
809.3(a) of title 21, Code of Federal Regulations) for the detec-
tion of SARS–CoV–2 or the diagnosis of the virus that causes
COVID–19 that are approved, cleared, or authorized under
section 510(k), 513, 515 or 564 of the Federal Food, Drug,
and Cosmetic Act, and the administration of such in vitro
diagnostic products.
(2) Items and services furnished to an individual during
health care provider office visits (which term in this paragraph
includes in-person visits and telehealth visits), urgent care
center visits, and emergency room visits that result in an
order for or administration of an in vitro diagnostic product
described in paragraph (1), but only to the extent such items
and services relate to the furnishing or administration of such
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product or to the evaluation of such individual for purposes
of determining the need of such individual for such product.
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134 STAT. 202 PUBLIC LAW 116–127—MAR. 18, 2020
Application. (b) ENFORCEMENT.—The provisions of subsection (a) shall be
applied by the Secretary of Health and Human Services, Secretary
of Labor, and Secretary of the Treasury to group health plans
and health insurance issuers offering group or individual health
insurance coverage as if included in the provisions of part A of
title XXVII of the Public Health Service Act, part 7 of the Employee
Retirement Income Security Act of 1974, and subchapter B of
chapter 100 of the Internal Revenue Code of 1986, as applicable.
(c) IMPLEMENTATION.—The Secretary of Health and Human
Services, Secretary of Labor, and Secretary of the Treasury may
implement the provisions of this section through sub-regulatory
guidance, program instruction or otherwise.
(d) TERMS.—The terms ‘‘group health plan’’; ‘‘health insurance
issuer’’; ‘‘group health insurance coverage’’, and ‘‘individual health
insurance coverage’’ have the meanings given such terms in section
2791 of the Public Health Service Act (42 U.S.C. 300gg–91), section
733 of the Employee Retirement Income Security Act of 1974 (29
U.S.C. 1191b), and section 9832 of the Internal Revenue Code
of 1986, as applicable.
SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM
FOR CERTAIN VISITS RELATING TO TESTING FOR COVID–
19.
(a) IN GENERAL.—Section 1833 of the Social Security Act (42
U.S.C. 1395l) is amended—
(1) in subsection (a)(1)—
(A) by striking ‘‘and’’ before ‘‘(CC)’’; and
(B) by inserting before the period at the end the fol-
lowing: ‘‘, and (DD) with respect to a specified COVID–
19 testing-related service described in paragraph (1) of
subsection (cc) for which payment may be made under
a specified outpatient payment provision described in para-
graph (2) of such subsection, the amounts paid shall be
100 percent of the payment amount otherwise recognized
under such respective specified outpatient payment provi-
sion for such service,’’;
(2) in subsection (b), in the first sentence—
(A) by striking ‘‘and’’ before ‘‘(10)’’; and
(B) by inserting before the period at the end the fol-
lowing: ‘‘, and (11) such deductible shall not apply with
respect to any specified COVID–19 testing-related service
described in paragraph (1) of subsection (cc) for which
payment may be made under a specified outpatient pay-
ment provision described in paragraph (2) of such sub-
section’’; and
(3) by adding at the end the following new subsection:
‘‘(cc) SPECIFIED COVID–19 TESTING-RELATED SERVICES.—For
purposes of subsection (a)(1)(DD):
‘‘(1) DESCRIPTION.—
‘‘(A) IN GENERAL.—A specified COVID–19 testing-
related service described in this paragraph is a medical
visit that—
‘‘(i) is in any of the categories of HCPCS evaluation
and management service codes described in subpara-
graph (B);
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Effective date. ‘‘(ii) is furnished during any portion of the emer-
gency period (as defined in section 1135(g)(1)(B))
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 203
(beginning on or after the date of enactment of this
subsection);
‘‘(iii) results in an order for or administration of
a clinical diagnostic laboratory test described in section
1852(a)(1)(B)(iv)(IV); and
‘‘(iv) relates to the furnishing or administration
of such test or to the evaluation of such individual
for purposes of determining the need of such individual
for such test.
‘‘(B) CATEGORIES OF HCPCS CODES.—For purposes of
subparagraph (A), the categories of HCPCS evaluation and
management services codes are the following:
‘‘(i) Office and other outpatient services.
‘‘(ii) Hospital observation services.
‘‘(iii) Emergency department services.
‘‘(iv) Nursing facility services.
‘‘(v) Domiciliary, rest home, or custodial care serv-
ices.
‘‘(vi) Home services.
‘‘(vii) Online digital evaluation and management
services.
‘‘(2) SPECIFIED OUTPATIENT PAYMENT PROVISION.—A speci-
fied outpatient payment provision described in this paragraph
is any of the following:
‘‘(A) The hospital outpatient prospective payment
system under subsection (t).
‘‘(B) The physician fee schedule under section 1848.
‘‘(C) The prospective payment system developed under
section 1834(o).
‘‘(D) Section 1834(g), with respect to an outpatient
critical access hospital service.
‘‘(E) The payment basis determined in regulations
pursuant to section 1833(a)(3) for rural health clinic serv-
ices.’’.
(b) CLAIMS MODIFIER.—The Secretary of Health and Human 42 USC 1395l
Services shall provide for an appropriate modifier (or other identi- note.
fier) to include on claims to identify, for purposes of subparagraph
(DD) of section 1833(a)(1), as added by subsection (a), specified
COVID–19 testing-related services described in paragraph (1) of
section 1833(cc) of the Social Security Act, as added by subsection
(a), for which payment may be made under a specified outpatient
payment provision described in paragraph (2) of such subsection.
(c) IMPLEMENTATION.—Notwithstanding any other provision of 42 USC 1395l
law, the Secretary of Health and Human Services may implement note.
the provisions of, including amendments made by, this section
through program instruction or otherwise.
SEC. 6003. COVERAGE OF TESTING FOR COVID–19 AT NO COST SHARING
UNDER THE MEDICARE ADVANTAGE PROGRAM.
(a) IN GENERAL.—Section 1852(a)(1)(B) of the Social Security
Act (42 U.S.C. 1395w–22(a)(1)(B)) is amended—
(1) in clause (iv)—
(A) by redesignating subclause (IV) as subclause (VI);
and
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(B) by inserting after subclause (III) the following new
subclauses:
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134 STAT. 204 PUBLIC LAW 116–127—MAR. 18, 2020
Effective date. ‘‘(IV) Clinical diagnostic laboratory test
administered during any portion of the emergency
period defined in paragraph (1)(B) of section
1135(g) beginning on or after the date of the enact-
ment of the Families First Coronavirus Response
Act for the detection of SARS–CoV–2 or the diag-
nosis of the virus that causes COVID–19 and the
administration of such test.
‘‘(V) Specified COVID–19 testing-related serv-
ices (as described in section 1833(cc)(1)) for which
payment would be payable under a specified out-
patient payment provision described in section
1833(cc)(2).’’;
(2) in clause (v), by inserting ‘‘, other than subclauses
(IV) and (V) of such clause,’’ after ‘‘clause (iv)’’; and
(3) by adding at the end the following new clause:
‘‘(vi) PROHIBITION OF APPLICATION OF CERTAIN
Effective date. REQUIREMENTS FOR COVID–19 TESTING.—In the case of
a product or service described in subclause (IV) or
(V), respectively, of clause (iv) that is administered
or furnished during any portion of the emergency
period described in such subclause beginning on or
after the date of the enactment of this clause, an
MA plan may not impose any prior authorization or
other utilization management requirements with
respect to the coverage of such a product or service
under such plan.’’.
42 USC (b) IMPLEMENTATION.—Notwithstanding any other provision of
1395w–22 note. law, the Secretary of Health and Human Services may implement
the amendments made by this section by program instruction or
otherwise.
SEC. 6004. COVERAGE AT NO COST SHARING OF COVID–19 TESTING
UNDER MEDICAID AND CHIP.
(a) MEDICAID.—
(1) IN GENERAL.—Section 1905(a)(3) of the Social Security
Act (42 U.S.C. 1396d(a)(3)) is amended—
(A) by striking ‘‘other laboratory’’ and inserting ‘‘(A)
other laboratory’’;
(B) by inserting ‘‘and’’ after the semicolon; and
(C) by adding at the end the following new subpara-
graph:
Effective date. ‘‘(B) in vitro diagnostic products (as defined in section
809.3(a) of title 21, Code of Federal Regulations) administered
during any portion of the emergency period defined in para-
graph (1)(B) of section 1135(g) beginning on or after the date
of the enactment of this subparagraph for the detection of
SARS–CoV–2 or the diagnosis of the virus that causes COVID–
19 that are approved, cleared, or authorized under section
510(k), 513, 515 or 564 of the Federal Food, Drug, and Cosmetic
Act, and the administration of such in vitro diagnostic prod-
ucts;’’.
(2) NO COST SHARING.—
(A) IN GENERAL.—Subsections (a)(2) and (b)(2) of sec-
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tion 1916 of the Social Security Act (42 U.S.C. 1396o)
are each amended—
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 205
(i) in subparagraph (D), by striking ‘‘or’’ at the
end;
(ii) in subparagraph (E), by striking ‘‘; and’’ and
inserting a comma; and
(iii) by adding at the end the following new sub-
paragraphs:
‘‘(F) any in vitro diagnostic product described in section Effective date.
1905(a)(3)(B) that is administered during any portion of
the emergency period described in such section beginning
on or after the date of the enactment of this subparagraph
(and the administration of such product), or
‘‘(G) COVID–19 testing-related services for which pay-
ment may be made under the State plan; and’’.
(B) APPLICATION TO ALTERNATIVE COST SHARING.—Sec-
tion 1916A(b)(3)(B) of the Social Security Act (42 U.S.C.
1396o–1(b)(3)(B)) is amended by adding at the end the
following new clause:
‘‘(xi) Any in vitro diagnostic product described in Effective date.
section 1905(a)(3)(B) that is administered during any
portion of the emergency period described in such sec-
tion beginning on or after the date of the enactment
of this clause (and the administration of such product)
and any visit described in section 1916(a)(2)(G) that
is furnished during any such portion.’’.
(C) CLARIFICATION.—The amendments made this para- Applicability.
graph shall apply with respect to a State plan of a territory 42 USC 1396o
in the same manner as a State plan of one of the 50 note.
States.
(3) STATE OPTION TO PROVIDE COVERAGE FOR UNINSURED
INDIVIDUALS.—
(A) IN GENERAL.—Section 1902(a)(10) of the Social
Security Act (42 U.S.C. 1396a(a)(10)) is amended—
(i) in subparagraph (A)(ii)—
(I) in subclause (XXI), by striking ‘‘or’’ at the
end;
(II) in subclause (XXII), by adding ‘‘or’’ at the
end; and
(III) by adding at the end the following new
subclause:
‘‘(XXIII) during any portion of the emergency Effective date.
period defined in paragraph (1)(B) of section
1135(g) beginning on or after the date of the enact-
ment of this subclause, who are uninsured individ-
uals (as defined in subsection (ss));’’; and
(ii) in the matter following subparagraph (G)—
(I) by striking ‘‘and (XVII)’’ and inserting ‘‘,
(XVII)’’; and
(II) by inserting after ‘‘instead of through sub- Effective date.
clause (VIII)’’ the following: ‘‘, and (XVIII) the med-
ical assistance made available to an uninsured
individual (as defined in subsection (ss)) who is
eligible for medical assistance only because of
subparagraph (A)(ii)(XXIII) shall be limited to
medical assistance for any in vitro diagnostic
product described in section 1905(a)(3)(B) that is
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administered during any portion of the emergency
period described in such section beginning on or
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134 STAT. 206 PUBLIC LAW 116–127—MAR. 18, 2020
after the date of the enactment of this subclause
(and the administration of such product) and any
visit described in section 1916(a)(2)(G) that is fur-
nished during any such portion’’.
(B) RECEIPT AND INITIAL PROCESSING OF APPLICATIONS
AT CERTAIN LOCATIONS.—Section 1902(a)(55) of the Social
Security Act (42 U.S.C. 1396a(a)(55)) is amended, in the
matter preceding subparagraph (A), by striking ‘‘or
(a)(10)(A)(ii)(IX)’’ and inserting ‘‘(a)(10)(A)(ii)(IX), or
(a)(10)(A)(ii)(XXIII)’’.
(C) UNINSURED INDIVIDUAL DEFINED.—Section 1902 of
the Social Security Act (42 U.S.C. 1396a) is amended by
adding at the end the following new subsection:
‘‘(ss) UNINSURED INDIVIDUAL DEFINED.—For purposes of this
section, the term ‘uninsured individual’ means, notwithstanding
any other provision of this title, any individual who is—
‘‘(1) not described in subsection (a)(10)(A)(i); and
‘‘(2) not enrolled in a Federal health care program (as
defined in section 1128B(f)), a group health plan, group or
individual health insurance coverage offered by a health insur-
ance issuer (as such terms are defined in section 2791 of the
Public Health Service Act), or a health plan offered under
chapter 89 of title 5, United States Code.’’.
(D) FEDERAL MEDICAL ASSISTANCE PERCENTAGE.—Sec-
tion 1905(b) of the Social Security Act (42 U.S.C. 1396d(b))
is amended by adding at the end the following new sen-
tence: ‘‘Notwithstanding the first sentence of this sub-
section, the Federal medical assistance percentage shall
be 100 per centum with respect to (and, notwithstanding
any other provision of this title, available for) medical
assistance provided to uninsured individuals (as defined
in section 1902(ss)) who are eligible for such assistance
only on the basis of section 1902(a)(10)(A)(ii)(XXIII) and
with respect to expenditures described in section 1903(a)(7)
that a State demonstrates to the satisfaction of the Sec-
retary are attributable to administrative costs related to
providing for such medical assistance to such individuals
under the State plan.’’.
(b) CHIP.—
(1) IN GENERAL.—Section 2103(c) of the Social Security
Act (42 U.S.C. 1397cc(c)) is amended by adding at the end
the following paragraph:
‘‘(10) CERTAIN IN VITRO DIAGNOSTIC PRODUCTS FOR COVID–
Effective date. 19 TESTING.—The child health assistance provided to a targeted
low-income child shall include coverage of any in vitro diag-
nostic product described in section 1905(a)(3)(B) that is
administered during any portion of the emergency period
described in such section beginning on or after the date of
the enactment of this subparagraph (and the administration
of such product).’’.
(2) COVERAGE FOR TARGETED LOW-INCOME PREGNANT
WOMEN.—Section 2112(b)(4) of the Social Security Act (42
U.S.C. 1397ll(b)(4)) is amended by inserting ‘‘under section
2103(c)’’ after ‘‘same requirements’’.
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(3) PROHIBITION OF COST SHARING.—Section 2103(e)(2) of
the Social Security Act (42 U.S.C. 1397cc(e)(2)) is amended—
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 207
(A) in the paragraph header, by inserting ‘‘, COVID–
19 TESTING,’’ before ‘‘OR PREGNANCY-RELATED ASSISTANCE’’;
and
(B) by striking ‘‘category of services described in sub-
section (c)(1)(D) or’’ and inserting ‘‘categories of services
described in subsection (c)(1)(D), in vitro diagnostic prod-
ucts described in subsection (c)(10) (and administration
of such products), visits described in section 1916(a)(2)(G),
or’’.
SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE
DEVICES AS COVERED COUNTERMEASURES.
Section 319F–3(i)(1) of the Public Health Service Act (42 U.S.C.
247d–6d(i)(1)) is amended—
(1) in subparagraph (B), by striking ‘‘or’’ at the end;
(2) in subparagraph (C), by striking the period at the
end and inserting ‘‘; or’’; and
(3) by adding at the end the following new subparagraph:
‘‘(D) a personal respiratory protective device that is—
‘‘(i) approved by the National Institute for Occupa-
tional Safety and Health under part 84 of title 42,
Code of Federal Regulations (or successor regulations);
‘‘(ii) subject to the emergency use authorization
issued by the Secretary on March 2, 2020, or subse-
quent emergency use authorizations, pursuant to sec-
tion 564 of the Federal Food, Drug, and Cosmetic Act
(authorizing emergency use of personal respiratory
protective devices during the COVID–19 outbreak); and
‘‘(iii) used during the period beginning on January Time period.
27, 2020, and ending on October 1, 2024, in response
to the public health emergency declared on January
31, 2020, pursuant to section 319 as a result of con-
firmed cases of 2019 Novel Coronavirus (2019-nCoV).’’.
SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR Effective date.
VETERANS, AND COVERAGE FOR FEDERAL CIVILIANS.
(a) TRICARE.—The Secretary of Defense may not require any 10 USC 1074
copayment or other cost sharing under chapter 55 of title 10, note.
United States Code, for in vitro diagnostic products described in
paragraph (1) of section 6001(a) (or the administration of such
products) or visits described in paragraph (2) of such section fur-
nished during any portion of the emergency period defined in para-
graph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C.
1320b–5(g)) beginning on or after the date of the enactment of
this Act.
(b) VETERANS.—The Secretary of Veterans Affairs may not 38 USC 1701
require any copayment or other cost sharing under chapter 17 note.
of title 38, United States Code, for in vitro diagnostic products
described in paragraph (1) of section 6001(a) (or the administration
of such products) or visits described in paragraph (2) of such section
furnished during any portion of the emergency period defined in
paragraph (1)(B) of section 1135(g) of the Social Security Act (42
U.S.C. 1320b–5(g)) beginning on or after the date of the enactment
of this Act.
(c) FEDERAL CIVILIANS.—No copayment or other cost sharing 5 USC 8904 note.
may be required for any individual occupying a position in the
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civil service (as that term is defined in section 2101(1) of title
5, United States Code) enrolled in a health benefits plan, including
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134 STAT. 208 PUBLIC LAW 116–127—MAR. 18, 2020
any plan under chapter 89 of title 5, United States Code, or for
any other individual currently enrolled in any plan under chapter
89 of title 5 for in vitro diagnostic products described in paragraph
(1) of section 6001(a) (or the administration of such products) or
visits described in paragraph (2) of such section furnished during
any portion of the emergency period defined in paragraph (1)(B)
of section 1135(g) of the Social Security Act (42 U.S.C. 1320b–
5(g)) beginning on or after the date of the enactment of this Act.
Effective date. SEC. 6007. COVERAGE OF TESTING FOR COVID–19 AT NO COST SHARING
25 USC 1621q FOR INDIANS RECEIVING PURCHASED/REFERRED CARE.
note.
The Secretary of Health and Human Services shall cover, with-
out the imposition of any cost sharing requirements, the cost of
providing any COVID–19 related items and services as described
in paragraph (1) of section 6001(a) (or the administration of such
products) or visits described in paragraph (2) of such section fur-
nished during any portion of the emergency period defined in para-
graph (1)(B) of section 1135(g) of the Social Security Act (42 U.S.C.
320b–5(g)) beginning on or after the date of the enactment of
this Act to Indians (as defined in section 4 of the Indian Health
Care Improvement Act (25 U.S.C. 1603)) receiving health services
through the Indian Health Service, including through an Urban
Indian Organization, regardless of whether such items or services
have been authorized under the purchased/referred care system
funded by the Indian Health Service or is covered as a health
service of the Indian Health Service.
Time periods. SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP.
42 USC 1396d
note. (a) IN GENERAL.—Subject to subsection (b), for each calendar
quarter occurring during the period beginning on the first day
of the emergency period defined in paragraph (1)(B) of section
1135(g) of the Social Security Act (42 U.S.C. 1320b–5(g)) and ending
on the last day of the calendar quarter in which the last day
of such emergency period occurs, the Federal medical assistance
percentage determined for each State, including the District of
Columbia, American Samoa, Guam, the Commonwealth of the
Northern Mariana Islands, Puerto Rico, and the United States
Virgin Islands, under section 1905(b) of the Social Security Act
(42 U.S.C. 1396d(b)) shall be increased by 6.2 percentage points.
(b) REQUIREMENT FOR ALL STATES.—A State described in sub-
section (a) may not receive the increase described in such subsection
in the Federal medical assistance percentage for such State, with
respect to a quarter, if—
(1) eligibility standards, methodologies, or procedures under
the State plan of such State under title XIX of the Social
Security Act (42 U.S.C. 1396 et seq.) (including any waiver
under such title or section 1115 of such Act (42 U.S.C. 1315))
are more restrictive during such quarter than the eligibility
standards, methodologies, or procedures, respectively, under
such plan (or waiver) as in effect on January 1, 2020;
(2) the amount of any premium imposed by the State
pursuant to section 1916 or 1916A of such Act (42 U.S.C.
1396o, 1396o–1) during such quarter, with respect to an indi-
vidual enrolled under such plan (or waiver), exceeds the amount
of such premium as of January 1, 2020;
(3) the State fails to provide that an individual who is
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enrolled for benefits under such plan (or waiver) as of the
date of enactment of this section or enrolls for benefits under
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 209
such plan (or waiver) during the period beginning on such
date of enactment and ending the last day of the month in
which the emergency period described in subsection (a) ends
shall be treated as eligible for such benefits through the end
of the month in which such emergency period ends unless
the individual requests a voluntary termination of eligibility
or the individual ceases to be a resident of the State; or
(4) the State does not provide coverage under such plan
(or waiver), without the imposition of cost sharing, during such
quarter for any testing services and treatments for COVID–
19, including vaccines, specialized equipment, and therapies.
(c) REQUIREMENT FOR CERTAIN STATES.—Section 1905(cc) of
the Social Security Act (42 U.S.C. 1396d(cc)) is amended by striking
the period at the end of the subsection and inserting ‘‘and section
6008 of the Families First Coronavirus Response Act, except that
in applying such treatments to the increases in the Federal medical
assistance percentage under section 6008 of the Families First
Coronavirus Response Act, the reference to ‘December 31, 2009’
shall be deemed to be a reference to ‘March 11, 2020’.’’.
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES.
Section 1108(g) of the Social Security Act (42 U.S.C. 1308(g))
is amended—
(1) in paragraph (2)—
(A) in subparagraph (B)—
(i) in clause (i), by striking ‘‘and’’ at the end;
(ii) in clause (ii), by striking ‘‘for each of fiscal
years 2020 through 2021, $126,000,000;’’ and inserting
‘‘for fiscal year 2020, $128,712,500; and’’; and
(iii) by adding at the end the following new clause:
‘‘(iii) for fiscal year 2021, $127,937,500;’’;
(B) in subparagraph (C)—
(i) in clause (i), by striking ‘‘and’’ at the end;
(ii) in clause (ii), by striking ‘‘for each of fiscal
years 2020 through 2021, $127,000,000;’’ and inserting
‘‘for fiscal year 2020, $130,875,000; and’’; and
(iii) by adding at the end the following new clause:
‘‘(iii) for fiscal year 2021, $129,712,500;’’;
(C) in subparagraph (D)—
(i) in clause (i), by striking ‘‘and’’ at the end;
(ii) in clause (ii), by striking ‘‘for each of fiscal
years 2020 through 2021, $60,000,000; and’’ and
inserting ‘‘for fiscal year 2020, $63,100,000; and’’; and
(iii) by adding at the end the following new clause:
‘‘(iii) for fiscal year 2021, $62,325,000; and’’; and
(D) in subparagraph (E)—
(i) in clause (i), by striking ‘‘and’’ at the end;
(ii) in clause (ii), by striking ‘‘for each of fiscal
years 2020 through 2021, $84,000,000.’’ and inserting
‘‘for fiscal year 2020, $86,325,000; and’’; and
(iii) by adding at the end the following new clause:
‘‘(iii) for fiscal year 2021, $85,550,000.’’; and
(2) in paragraph (6)(A)—
(A) in clause (i), by striking ‘‘$2,623,188,000’’ and
inserting ‘‘$2,716,188,000’’; and
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(B) in clause (ii), by striking ‘‘$2,719,072,000’’ and
inserting ‘‘$2,809,063,000’’.
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134 STAT. 210 PUBLIC LAW 116–127—MAR. 18, 2020
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY
REGARDING MEDICARE TELEHEALTH SERVICES FUR-
NISHED DURING COVID–19 EMERGENCY PERIOD.
Paragraph (3)(A) of section 1135(g) of the Social Security Act
(42 U.S.C. 1320b–5(g)) is amended to read as follows:
Time period. ‘‘(A) furnished to such individual, during the 3-year
period ending on the date such telehealth service was fur-
nished, an item or service that would be considered covered
under title XVIII if furnished to an individual entitled
to benefits or enrolled under such title; or’’.
DIVISION G—TAX CREDITS FOR PAID
SICK AND PAID FAMILY AND MEDICAL
LEAVE
26 USC 3111 SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE.
note.
(a) IN GENERAL.—In the case of an employer, there shall be
allowed as a credit against the tax imposed by section 3111(a)
or 3221(a) of the Internal Revenue Code of 1986 for each calendar
quarter an amount equal to 100 percent of the qualified sick leave
wages paid by such employer with respect to such calendar quarter.
(b) LIMITATIONS AND REFUNDABILITY.—
(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified
sick leave wages taken into account under subsection (a) with
respect to any individual shall not exceed $200 ($511 in the
case of any day any portion of which is paid sick time described
in paragraph (1), (2), or (3) of section 5102(a) of the Emergency
Paid Sick Leave Act) for any day (or portion thereof) for which
the individual is paid qualified sick leave wages.
(2) OVERALL LIMITATION ON NUMBER OF DAYS TAKEN INTO
ACCOUNT.—The aggregate number of days taken into account
under paragraph (1) for any calendar quarter shall not exceed
the excess (if any) of—
(A) 10, over
(B) the aggregate number of days so taken into account
for all preceding calendar quarters.
(3) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the tax imposed by section 3111(a)
or 3221(a) of such Code for such calendar quarter (reduced
by any credits allowed under subsections (e) and (f) of section
3111 of such Code for such quarter) on the wages paid with
respect to the employment of all employees of the employer.
(4) REFUNDABILITY OF EXCESS CREDIT.—
(A) IN GENERAL.—If the amount of the credit under
subsection (a) exceeds the limitation of paragraph (3) for
any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a)
and 6413(b) of such Code.
(B) TREATMENT OF PAYMENTS.—For purposes of section
1324 of title 31, United States Code, any amounts due
to an employer under this paragraph shall be treated in
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the same manner as a refund due from a credit provision
referred to in subsection (b)(2) of such section.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 211
(c) QUALIFIED SICK LEAVE WAGES.—For purposes of this section, Definition.
the term ‘‘qualified sick leave wages’’ means wages (as defined
in section 3121(a) of the Internal Revenue Code of 1986) and com-
pensation (as defined in section 3231(e) of the Internal Revenue
Code) paid by an employer which are required to be paid by reason
of the Emergency Paid Sick Leave Act.
(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH PLAN
EXPENSES.—
(1) IN GENERAL.—The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer’s
qualified health plan expenses as are properly allocable to
the qualified sick leave wages for which such credit is so
allowed.
(2) QUALIFIED HEALTH PLAN EXPENSES.—For purposes of
this subsection, the term ‘‘qualified health plan expenses’’
means amounts paid or incurred by the employer to provide
and maintain a group health plan (as defined in section
5000(b)(1) of the Internal Revenue Code of 1986), but only
to the extent that such amounts are excluded from the gross
income of employees by reason of section 106(a) of such Code.
(3) ALLOCATION RULES.—For purposes of this section, quali-
fied health plan expenses shall be allocated to qualified sick
leave wages in such manner as the Secretary of the Treasury
(or the Secretary’s delegate) may prescribe. Except as otherwise
provided by the Secretary, such allocation shall be treated
as properly made if made on the basis of being pro rata among
covered employees and pro rata on the basis of periods of
coverage (relative to the time periods of leave to which such
wages relate).
(e) SPECIAL RULES.—
(1) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter
1 of such Code, the gross income of the employer, for the
taxable year which includes the last day of any calendar quarter
with respect to which a credit is allowed under this section,
shall be increased by the amount of such credit. Any wages
taken into account in determining the credit allowed under
this section shall not be taken into account for purposes of
determining the credit allowed under section 45S of such Code.
(2) ELECTION NOT TO HAVE SECTION APPLY.—This section
shall not apply with respect to any employer for any calendar
quarter if such employer elects (at such time and in such
manner as the Secretary of the Treasury (or the Secretary’s
delegate) may prescribe) not to have this section apply.
(3) CERTAIN TERMS.—Any term used in this section which
is also used in chapter 21 of such Code shall have the same
meaning as when used in such chapter.
(4) CERTAIN GOVERNMENTAL EMPLOYERS.—This credit shall
not apply to the Government of the United States, the govern-
ment of any State or political subdivision thereof, or any agency
or instrumentality of any of the foregoing.
(f) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations or other guidance
as may be necessary to carry out the purposes of this section,
including—
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(1) regulations or other guidance to prevent the avoidance
of the purposes of the limitations under this section,
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134 STAT. 212 PUBLIC LAW 116–127—MAR. 18, 2020
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section,
(4) regulations or other guidance for recapturing the benefit
of credits determined under this section in cases where there
is a subsequent adjustment to the credit determined under
subsection (a), and
(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid
sick time required to be provided under the Emergency Paid
Sick Leave Act.
Time periods. (g) APPLICATION OF SECTION.—This section shall apply only
to wages paid with respect to the period beginning on a date
selected by the Secretary of the Treasury (or the Secretary’s dele-
gate) which is during the 15-day period beginning on the date
of the enactment of this Act, and ending on December 31, 2020.
(h) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS INSUR-
ANCE TRUST FUND.—There are hereby appropriated to the Federal
Old-Age and Survivors Insurance Trust Fund and the Federal Dis-
ability Insurance Trust Fund established under section 201 of the
Social Security Act (42 U.S.C. 401) and the Social Security Equiva-
lent Benefit Account established under section 15A(a) of the Rail-
road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal
to the reduction in revenues to the Treasury by reason of this
section (without regard to this subsection). Amounts appropriated
by the preceding sentence shall be transferred from the general
fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such
Trust Fund or Account had this section not been enacted.
26 USC 1401 SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED
note. INDIVIDUALS.
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In the case of
an eligible self-employed individual, there shall be allowed as a
credit against the tax imposed by subtitle A of the Internal Revenue
Code of 1986 for any taxable year an amount equal to the qualified
sick leave equivalent amount with respect to the individual.
Definition. (b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For purposes of this
section, the term ‘‘eligible self-employed individual’’ means an indi-
vidual who—
(1) regularly carries on any trade or business within the
meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the tax-
able year pursuant to the Emergency Paid Sick Leave Act
if the individual were an employee of an employer (other than
himself or herself).
Definitions. (c) QUALIFIED SICK LEAVE EQUIVALENT AMOUNT.—For purposes
of this section—
(1) IN GENERAL.—The term ‘‘qualified sick leave equivalent
amount’’ means, with respect to any eligible self-employed indi-
vidual, an amount equal to—
(A) the number of days during the taxable year (but
not more than the applicable number of days) that the
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individual is unable to perform services in any trade or
business referred to in section 1402 of such Code for a
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 213
reason with respect to which such individual would be
entitled to receive sick leave as described in subsection
(b), multiplied by
(B) the lesser of—
(i) $200 ($511 in the case of any day of paid
sick time described in paragraph (1), (2), or (3) of
section 5102(a) of the Emergency Paid Sick Leave Act),
or
(ii) 67 percent (100 percent in the case of any
day of paid sick time described in paragraph (1), (2),
or (3) of section 5102(a) of the Emergency Paid Sick
Leave Act) of the average daily self-employment income
of the individual for the taxable year.
(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME.—For pur-
poses of this subsection, the term ‘‘average daily self-employ-
ment income’’ means an amount equal to—
(A) the net earnings from self-employment of the indi-
vidual for the taxable year, divided by
(B) 260.
(3) APPLICABLE NUMBER OF DAYS.—For purposes of this
subsection, the term ‘‘applicable number of days’’ means, with
respect to any taxable year, the excess (if any) of 10 days
over the number of days taken into account under paragraph
(1)(A) in all preceding taxable years.
(d) SPECIAL RULES.—
(1) CREDIT REFUNDABLE.—
(A) IN GENERAL.—The credit determined under this
section shall be treated as a credit allowed to the taxpayer
under subpart C of part IV of subchapter A of chapter
1 of such Code.
(B) TREATMENT OF PAYMENTS.—For purposes of section
1324 of title 31, United States Code, any refund due from
the credit determined under this section shall be treated
in the same manner as a refund due from a credit provision
referred to in subsection (b)(2) of such section.
(2) DOCUMENTATION.—No credit shall be allowed under
this section unless the individual maintains such documenta-
tion as the Secretary of the Treasury (or the Secretary’s dele-
gate) may prescribe to establish such individual as an eligible
self-employed individual.
(3) DENIAL OF DOUBLE BENEFIT.—In the case of an indi-
vidual who receives wages (as defined in section 3121(a) of
the Internal Revenue Code of 1986) or compensation (as defined
in section 3231(e) of the Internal Revenue Code) paid by an
employer which are required to be paid by reason of the Emer-
gency Paid Sick Leave Act, the qualified sick leave equivalent
amount otherwise determined under subsection (c) shall be
reduced (but not below zero) to the extent that the sum of
the amount described in such subsection and in section
7001(b)(1) exceeds $2,000 ($5,110 in the case of any day any
portion of which is paid sick time described in paragraph (1),
(2), or (3) of section 5102(a) of the Emergency Paid Sick Leave
Act).
(4) CERTAIN TERMS.—Any term used in this section which
is also used in chapter 2 of the Internal Revenue Code of
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1986 shall have the same meaning as when used in such
chapter.
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134 STAT. 214 PUBLIC LAW 116–127—MAR. 18, 2020
Time periods. (e) APPLICATION OF SECTION.—Only days occurring during the
period beginning on a date selected by the Secretary of the Treasury
(or the Secretary’s delegate) which is during the 15-day period
beginning on the date of the enactment of this Act, and ending
on December 31, 2020, may be taken into account under subsection
(c)(1)(A).
(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.—
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary of the Treasury (or the Secretary’s dele-
gate) shall pay to each possession of the United States which
has a mirror code tax system amounts equal to the loss (if
any) to that possession by reason of the application of the
Determination. provisions of this section. Such amounts shall be determined
by the Secretary of the Treasury (or the Secretary’s delegate)
based on information provided by the government of the respec-
tive possession.
(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of
the Treasury (or the Secretary’s delegate) shall pay to each
possession of the United States which does not have a mirror
code tax system amounts estimated by the Secretary of the
Treasury (or the Secretary’s delegate) as being equal to the
aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of
this section if a mirror code tax system had been in effect
in such possession. The preceding sentence shall not apply
unless the respective possession has a plan, which has been
approved by the Secretary of the Treasury (or the Secretary’s
delegate), under which such possession will promptly distribute
such payments to its residents.
(3) MIRROR CODE TAX SYSTEM.—For purposes of this section,
the term ‘‘mirror code tax system’’ means, with respect to
any possession of the United States, the income tax system
of such possession if the income tax liability of the residents
of such possession under such system is determined by ref-
erence to the income tax laws of the United States as if such
possession were the United States.
(4) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this section
shall be treated in the same manner as a refund due from
a credit provision referred to in subsection (b)(2) of such section.
(g) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations or other guidance
as may be necessary to carry out the purposes of this section,
including—
(1) regulations or other guidance to effectuate the purposes
of this Act, and
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.
26 USC 3111 SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY LEAVE.
note.
(a) IN GENERAL.—In the case of an employer, there shall be
allowed as a credit against the tax imposed by section 3111(a)
or 3221(a) of the Internal Revenue Code of 1986 for each calendar
quarter an amount equal to 100 percent of the qualified family
leave wages paid by such employer with respect to such calendar
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quarter.
(b) LIMITATIONS AND REFUNDABILITY.—
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 215
(1) WAGES TAKEN INTO ACCOUNT.—The amount of qualified
family leave wages taken into account under subsection (a)
with respect to any individual shall not exceed—
(A) for any day (or portion thereof) for which the indi-
vidual is paid qualified family leave wages, $200, and
(B) in the aggregate with respect to all calendar quar-
ters, $10,000.
(2) CREDIT LIMITED TO CERTAIN EMPLOYMENT TAXES.—The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the tax imposed by section 3111(a)
or 3221(a) of such Code for such calendar quarter (reduced
by any credits allowed under subsections (e) and (f) of section
3111 of such Code, and section 7001 of this Act, for such
quarter) on the wages paid with respect to the employment
of all employees of the employer.
(3) REFUNDABILITY OF EXCESS CREDIT.—If the amount of
the credit under subsection (a) exceeds the limitation of para-
graph (2) for any calendar quarter, such excess shall be treated
as an overpayment that shall be refunded under sections
6402(a) and 6413(b) of such Code.
(c) QUALIFIED FAMILY LEAVE WAGES.—For purposes of this Definition.
section, the term ‘‘qualified family leave wages’’ means wages (as
defined in section 3121(a) of such Code) and compensation (as
defined in section 3231(e) of the Internal Revenue Code) paid by
an employer which are required to be paid by reason of the Emer-
gency Family and Medical Leave Expansion Act (including the
amendments made by such Act).
(d) ALLOWANCE OF CREDIT FOR CERTAIN HEALTH PLAN
EXPENSES.—
(1) IN GENERAL.—The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer’s
qualified health plan expenses as are properly allocable to
the qualified family leave wages for which such credit is so
allowed.
(2) QUALIFIED HEALTH PLAN EXPENSES.—For purposes of Definition.
this subsection, the term ‘‘qualified health plan expenses’’
means amounts paid or incurred by the employer to provide
and maintain a group health plan (as defined in section
5000(b)(1) of the Internal Revenue Code of 1986), but only
to the extent that such amounts are excluded from the gross
income of employees by reason of section 106(a) of such Code.
(3) ALLOCATION RULES.—For purposes of this section, quali-
fied health plan expenses shall be allocated to qualified family
leave wages in such manner as the Secretary of the Treasury
(or the Secretary’s delegate) may prescribe. Except as otherwise
provided by the Secretary, such allocation shall be treated
as properly made if made on the basis of being pro rata among
covered employees and pro rata on the basis of periods of
coverage (relative to the time periods of leave to which such
wages relate).
(e) SPECIAL RULES.—
(1) DENIAL OF DOUBLE BENEFIT.—For purposes of chapter
1 of such Code, the gross income of the employer, for the
taxable year which includes the last day of any calendar quarter
with respect to which a credit is allowed under this section,
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shall be increased by the amount of such credit. Any wages
taken into account in determining the credit allowed under
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134 STAT. 216 PUBLIC LAW 116–127—MAR. 18, 2020
this section shall not be taken into account for purposes of
determining the credit allowed under section 45S of such Code.
(2) ELECTION NOT TO HAVE SECTION APPLY.—This section
shall not apply with respect to any employer for any calendar
quarter if such employer elects (at such time and in such
manner as the Secretary of the Treasury (or the Secretary’s
delegate) may prescribe) not to have this section apply.
(3) CERTAIN TERMS.—Any term used in this section which
is also used in chapter 21 of such Code shall have the same
meaning as when used in such chapter.
(4) CERTAIN GOVERNMENTAL EMPLOYERS.—This credit shall
not apply to the Government of the United States, the govern-
ment of any State or political subdivision thereof, or any agency
or instrumentality of any of the foregoing.
(f) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations or other guidance
as may be necessary to carry out the purposes of this section,
including—
(1) regulations or other guidance to prevent the avoidance
of the purposes of the limitations under this section,
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section,
(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section,
(4) regulations or other guidance for recapturing the benefit
of credits determined under this section in cases where there
is a subsequent adjustment to the credit determined under
subsection (a), and
(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid
leave required to be provided under the Emergency Family
and Medical Leave Expansion Act (including the amendments
made by such Act).
Time periods. (g) APPLICATION OF SECTION.—This section shall apply only
to wages paid with respect to the period beginning on a date
selected by the Secretary of the Treasury (or the Secretary’s dele-
gate) which is during the 15-day period beginning on the date
of the enactment of this Act, and ending on December 31, 2020.
(h) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS INSUR-
ANCE TRUST FUND.—There are hereby appropriated to the Federal
Old-Age and Survivors Insurance Trust Fund and the Federal Dis-
ability Insurance Trust Fund established under section 201 of the
Social Security Act (42 U.S.C. 401) and the Social Security Equiva-
lent Benefit Account established under section 15A(a) of the Rail-
road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal
to the reduction in revenues to the Treasury by reason of this
section (without regard to this subsection). Amounts appropriated
by the preceding sentence shall be transferred from the general
fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such
Trust Fund or Account had this section not been enacted.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 217
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED 26 USC 1401
INDIVIDUALS. note.
(a) CREDIT AGAINST SELF-EMPLOYMENT TAX.—In the case of
an eligible self-employed individual, there shall be allowed as a
credit against the tax imposed by subtitle A of the Internal Revenue
Code of 1986 for any taxable year an amount equal to 100 percent
of the qualified family leave equivalent amount with respect to
the individual.
(b) ELIGIBLE SELF-EMPLOYED INDIVIDUAL.—For purposes of this Definition.
section, the term ‘‘eligible self-employed individual’’ means an indi-
vidual who—
(1) regularly carries on any trade or business within the
meaning of section 1402 of such Code, and
(2) would be entitled to receive paid leave during the tax-
able year pursuant to the Emergency Family and Medical Leave
Expansion Act if the individual were an employee of an
employer (other than himself or herself).
(c) QUALIFIED FAMILY LEAVE EQUIVALENT AMOUNT.—For pur- Definition.
poses of this section—
(1) IN GENERAL.—The term ‘‘qualified family leave equiva-
lent amount’’ means, with respect to any eligible self-employed
individual, an amount equal to the product of—
(A) the number of days (not to exceed 50) during the
taxable year that the individual is unable to perform serv-
ices in any trade or business referred to in section 1402
of such Code for a reason with respect to which such
individual would be entitled to receive paid leave as
described in subsection (b), multiplied by
(B) the lesser of—
(i) 67 percent of the average daily self-employment
income of the individual for the taxable year, or
(ii) $200.
(2) AVERAGE DAILY SELF-EMPLOYMENT INCOME.—For pur-
poses of this subsection, the term ‘‘average daily self-employ-
ment income’’ means an amount equal to—
(A) the net earnings from self-employment income of
the individual for the taxable year, divided by
(B) 260.
(d) SPECIAL RULES.—
(1) CREDIT REFUNDABLE.—
(A) IN GENERAL.—The credit determined under this
section shall be treated as a credit allowed to the taxpayer
under subpart C of part IV of subchapter A of chapter
1 of such Code.
(B) TREATMENT OF PAYMENTS.—For purposes of section
1324 of title 31, United States Code, any refund due from
the credit determined under this section shall be treated
in the same manner as a refund due from a credit provision
referred to in subsection (b)(2) of such section.
(2) DOCUMENTATION.—No credit shall be allowed under
this section unless the individual maintains such documenta-
tion as the Secretary of the Treasury (or the Secretary’s dele-
gate) may prescribe to establish such individual as an eligible
self-employed individual.
(3) DENIAL OF DOUBLE BENEFIT.—In the case of an indi-
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vidual who receives wages (as defined in section 3121(a) of
the Internal Revenue Code of 1986) or compensation (as defined
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134 STAT. 218 PUBLIC LAW 116–127—MAR. 18, 2020
in section 3231(e) of the Internal Revenue Code) paid by an
employer which are required to be paid by reason of the Emer-
gency Family and Medical Leave Expansion Act, the qualified
family leave equivalent amount otherwise described in sub-
section (c) shall be reduced (but not below zero) to the extent
that the sum of the amount described in such subsection and
in section 7003(b)(1) exceeds $10,000.
(4) CERTAIN TERMS.—Any term used in this section which
is also used in chapter 2 of the Internal Revenue Code of
1986 shall have the same meaning as when used in such
chapter.
(5) REFERENCES TO EMERGENCY FAMILY AND MEDICAL LEAVE
EXPANSION ACT.—Any reference in this section to the Emer-
gency Family and Medical Leave Expansion Act shall be treated
as including a reference to the amendments made by such
Act.
Time periods. (e) APPLICATION OF SECTION.—Only days occurring during the
period beginning on a date selected by the Secretary of the Treasury
(or the Secretary’s delegate) which is during the 15-day period
beginning on the date of the enactment of this Act, and ending
on December 31, 2020, may be taken into account under subsection
(c)(1)(A).
(f) APPLICATION OF CREDIT IN CERTAIN POSSESSIONS.—
(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX SYS-
TEMS.—The Secretary of the Treasury (or the Secretary’s dele-
gate) shall pay to each possession of the United States which
has a mirror code tax system amounts equal to the loss (if
any) to that possession by reason of the application of the
provisions of this section. Such amounts shall be determined
by the Secretary of the Treasury (or the Secretary’s delegate)
based on information provided by the government of the respec-
tive possession.
(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary of
the Treasury (or the Secretary’s delegate) shall pay to each
possession of the United States which does not have a mirror
code tax system amounts estimated by the Secretary of the
Treasury (or the Secretary’s delegate) as being equal to the
aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of
this section if a mirror code tax system had been in effect
in such possession. The preceding sentence shall not apply
unless the respective possession has a plan, which has been
approved by the Secretary of the Treasury (or the Secretary’s
delegate), under which such possession will promptly distribute
such payments to its residents.
Definition. (3) MIRROR CODE TAX SYSTEM.—For purposes of this section,
the term ‘‘mirror code tax system’’ means, with respect to
any possession of the United States, the income tax system
of such possession if the income tax liability of the residents
of such possession under such system is determined by ref-
erence to the income tax laws of the United States as if such
possession were the United States.
(4) TREATMENT OF PAYMENTS.—For purposes of section 1324
of title 31, United States Code, the payments under this section
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shall be treated in the same manner as a refund due from
a credit provision referred to in subsection (b)(2) of such section.
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PUBLIC LAW 116–127—MAR. 18, 2020 134 STAT. 219
(e) REGULATIONS.—The Secretary of the Treasury (or the Sec-
retary’s delegate) shall prescribe such regulations or other guidance
as may be necessary to carry out the purposes of this section,
including—
(1) regulations or other guidance to prevent the avoidance
of the purposes of this Act, and
(2) regulations or other guidance to minimize compliance
and record-keeping burdens under this section.
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS. 26 USC 3111
note.
(a) IN GENERAL.—Any wages required to be paid by reason
of the Emergency Paid Sick Leave Act and the Emergency Family
and Medical Leave Expansion Act shall not be considered wages
for purposes of section 3111(a) of the Internal Revenue Code of
1986 or compensation for purposes of section 3221(a) of such Code.
(b) ALLOWANCE OF CREDIT FOR HOSPITAL INSURANCE TAXES.—
(1) IN GENERAL.—The credit allowed by section 7001 and
the credit allowed by section 7003 shall each be increased
by the amount of the tax imposed by section 3111(b) of the
Internal Revenue Code of 1986 on qualified sick leave wages,
or qualified family leave wages, for which credit is allowed
under such section 7001 or 7003 (respectively).
(2) DENIAL OF DOUBLE BENEFIT.—For denial of double ben-
efit with respect to the credit increase under paragraph (1),
see sections 7001(e)(1) and 7003(e)(1).
(c) TRANSFERS TO FEDERAL OLD-AGE AND SURVIVORS INSURANCE
TRUST FUND.—There are hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund and the Federal Disability
Insurance Trust Fund established under section 201 of the Social
Security Act (42 U.S.C. 401) and the Social Security Equivalent
Benefit Account established under section 15A(a) of the Railroad
Retirement Act of 1974 (45 U.S.C. 231n–1(a)) amounts equal to
the reduction in revenues to the Treasury by reason of this section
(without regard to this subsection). Amounts appropriated by the
preceding sentence shall be transferred from the general fund at
such times and in such manner as to replicate to the extent possible
the transfers which would have occurred to such Trust Fund or
Account had this section not been enacted.
DIVISION H—BUDGETARY EFFECTS
SEC. 8001. BUDGETARY EFFECTS.
(a) STATUTORY PAYGO SCORECARDS.—The budgetary effects
of division B and each succeeding division shall not be entered
on either PAYGO scorecard maintained pursuant to section 4(d)
of the Statutory Pay-As-You-Go Act of 2010.
(b) SENATE PAYGO SCORECARDS.—The budgetary effects of
division B and each succeeding division shall not be entered on
any PAYGO scorecard maintained for purposes of section 4106
of H. Con. Res. 71 (115th Congress).
(c) CLASSIFICATION OF BUDGETARY EFFECTS.—Notwithstanding
Rule 3 of the Budget Scorekeeping Guidelines set forth in the
joint explanatory statement of the committee of conference accom-
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panying Conference Report 105–217 and section 250(c)(8) of the
Balanced Budget and Emergency Deficit Control Act of 1985, the
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134 STAT. 220 PUBLIC LAW 116–127—MAR. 18, 2020
budgetary effects of division B and each succeeding division shall
not be estimated—
(1) for purposes of section 251 of such Act; and
(2) for purposes of paragraph (4)(C) of section 3 of the
Statutory Pay-As-You-Go Act of 2010 as being included in an
appropriation Act.
Approved March 18, 2020.
LEGISLATIVE HISTORY—H.R. 6201:
CONGRESSIONAL RECORD, Vol. 166 (2020):
Mar. 13, considered and passed House.
Mar. 18, considered and passed Senate.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2020):
Mar. 18, Presidential statement.
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