[117th Congress Public Law 2]
[From the U.S. Government Publishing Office]
[[Page 3]]
AMERICAN RESCUE PLAN ACT OF 2021
[[Page 135 STAT. 4]]
Public Law 117-2
117th Congress
An Act
To provide for reconciliation pursuant to title II of S. Con. Res.
5. <<NOTE: Mar. 11, 2021 - [H.R. 1319]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: American Rescue
Plan Act of 2021. 15 USC 9001 note. Appropriation authorizations.>>
SECTION 1. SHORT TITLE.
This Act may be cited as the ``American Rescue Plan Act of 2021''.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
Subtitle A--Agriculture
Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
Sec. 1004. Funding for the USDA Office of Inspector General for
oversight of COVID-19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and
ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged
farmers, ranchers, forest land owners and operators, and
groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and
associated expenses.
Subtitle B--Nutrition
Sec. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and
technology improvements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who have
not attained the age of 25.
Sec. 1108. Pandemic EBT program.
TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
Subtitle A--Education Matters
PART 1--Department of Education
Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
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Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary
institutions of higher education.
Sec. 2014. Funding for the Individuals with Disabilities Education Act.
PART 2--Miscellaneous
Sec. 2021. National Endowment for the Arts.
Sec. 2022. National Endowment for the Humanities.
Sec. 2023. Institute of Museum and Library Services.
Subtitle B--Labor Matters
Sec. 2101. Funding for Department of Labor worker protection activities.
Subtitle C--Human Services and Community Supports
Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.
Sec. 2206. Corporation for National and Community Service and the
National Service Trust.
Subtitle D--Public Health
Sec. 2301. Funding for COVID-19 vaccine activities at the Centers for
Disease Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID-19 vaccines, therapeutics,
and medical supplies.
Sec. 2304. Funding for COVID-19 vaccine, therapeutic, and device
activities at the Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.
Subtitle E--Testing
Sec. 2401. Funding for COVID-19 testing, contact tracing, and mitigation
activities.
Sec. 2402. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.
Subtitle F--Public Health Workforce
Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.
Subtitle G--Public Health Investments
Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate
medical education.
Sec. 2605. Funding for family planning.
Subtitle H--Mental Health and Substance Use Disorder
Sec. 2701. Funding for block grants for community mental health
services.
Sec. 2702. Funding for block grants for prevention and treatment of
substance abuse.
Sec. 2703. Funding for mental health and substance use disorder training
for health care professionals, paraprofessionals, and public
safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging
healthy work conditions and use of mental health and
substance use disorder services by health care professionals.
Sec. 2705. Funding for grants for health care providers to promote
mental health among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use
disorder services.
Sec. 2707. Funding for community-based funding for local behavioral
health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
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Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and
training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community
behavioral health clinics.
Subtitle I--Exchange Grant Program
Sec. 2801. Establishing a grant program for Exchange modernization.
Subtitle J--Continued Assistance to Rail Workers
Sec. 2901. Additional enhanced benefits under the Railroad Unemployment
Insurance Act.
Sec. 2902. Extended unemployment benefits under the Railroad
Unemployment Insurance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits
under the Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector General
funding.
Subtitle K--Ratepayer Protection
Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.
Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship
Families
Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and
Kinship Families.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
Subtitle A--Defense Production Act of 1950
Sec. 3101. COVID-19 emergency medical supplies enhancement.
Subtitle B--Housing Provisions
Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan
borrowers.
Sec. 3208. Fair housing activities.
Subtitle C--Small Business (SSBCI)
Sec. 3301. State Small Business Credit Initiative.
Subtitle D--Public Transportation
Sec. 3401. Federal Transit Administration grants.
TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding
availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.
Sec. 4015. Extension of reimbursement authority for Federal contractors.
Sec. 4016. Eligibility for workers' compensation benefits for Federal
employees diagnosed with COVID-19.
TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP
Sec. 5001. Modifications to paycheck protection program.
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Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID-19
pandemic.
Sec. 6003. United States Fish and Wildlife Service.
TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
Subtitle A--Transportation and Infrastructure
Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.
Subtitle B--Aviation Manufacturing Jobs Protection
Sec. 7201. Definitions.
Sec. 7202. Payroll support program.
Subtitle C--Airlines
Sec. 7301. Air Transportation Payroll Support Program Extension.
Subtitle D--Consumer Protection and Commerce Oversight
Sec. 7401. Funding for consumer product safety fund to protect consumers
from potentially dangerous products related to COVID-19.
Sec. 7402. Funding for E-Rate support for emergency educational
connections and devices.
Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID-19 related work.
Subtitle E--Science and Technology
Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.
Subtitle F--Corporation for Public Broadcasting
Sec. 7601. Support for the Corporation for Public Broadcasting.
TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS
Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for State homes.
Sec. 8005. Funding for the Department of Veterans Affairs Office of
Inspector General.
Sec. 8006. Covid-19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans
during emergency relating to COVID-19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund.
TITLE IX--COMMITTEE ON FINANCE
Subtitle A--Crisis Support for Unemployed Workers
PART 1--Extension of CARES Act Unemployment Provisions
Sec. 9011. Extension of Pandemic Unemployment Assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental
entities and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of
compensable regular unemployment for States with no waiting
week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of pandemic emergency unemployment compensation.
Sec. 9017. Extension of temporary financing of short-time compensation
payments in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation
agreements for States without programs in law.
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PART 2--Extension of FFCRA Unemployment Provisions
Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment
compensation.
PART 3--Department of Labor Funding for Timely, Accurate, and Equitable
Payment
Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely
payment to eligible workers.
PART 4--Other Provisions
Sec. 9041. Extension of limitation on excess business losses of
noncorporate taxpayers.
Sec. 9042. Suspension of tax on portion of unemployment compensation.
Subtitle B--Emergency Assistance to Families Through Home Visiting
Programs
Sec. 9101. Emergency assistance to families through home visiting
programs.
Subtitle C--Emergency Assistance to Children and Families
Sec. 9201. Pandemic Emergency Assistance.
Subtitle D--Elder Justice and Support Guarantee
Sec. 9301. Additional funding for aging and disability services
programs.
Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
19
Sec. 9401. Providing for infection control support to skilled nursing
facilities through contracts with quality improvement
organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in
skilled nursing facilities.
Subtitle F--Preserving Health Benefits for Workers
Sec. 9501. Preserving health benefits for workers.
Subtitle G--Promoting Economic Security
PART 1--2021 Recovery Rebates to Individuals
Sec. 9601. 2021 recovery rebates to individuals.
PART 2--Child Tax Credit
Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.
PART 3--Earned Income Tax Credit
Sec. 9621. Strengthening the earned income tax credit for individuals
with no qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case
of qualifying children who fail to meet certain
identification requirements.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of the
United States.
Sec. 9626. Temporary special rule for determining earned income for
purposes of earned income tax credit.
PART 4--Dependent Care Assistance
Sec. 9631. Refundability and enhancement of child and dependent care tax
credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care
assistance.
PART 5--Credits for Paid Sick and Family Leave
Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed
individuals.
PART 6--Employee Retention Credit
Sec. 9651. Extension of employee retention credit.
PART 7--Premium Tax Credit
Sec. 9661. Improving affordability by expanding premium assistance for
consumers.
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Sec. 9662. Temporary modification of limitations on reconciliation of
tax credits for coverage under a qualified health plan with
advance payments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals
receiving unemployment compensation during 2021.
PART 8--Miscellaneous Provisions
Sec. 9671. Repeal of election to allocate interest, etc. on worldwide
basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party
network transactions.
Sec. 9675. Modification of treatment of student loan forgiveness.
Subtitle H--Pensions
Sec. 9701. Temporary delay of designation of multiemployer plans as in
endangered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and
rehabilitation periods for multiemployer pension plans in
critical and endangered status for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially troubled
multiemployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for
single employer plans.
Sec. 9707. Modification of special rules for minimum funding standards
for community newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.
Subtitle I--Child Care for Workers
Sec. 9801. Child care assistance.
Subtitle J--Medicaid
Sec. 9811. Mandatory coverage of COVID-19 vaccines and administration
and treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for pregnant
and postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile
crisis intervention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under State
Medicaid plans which begin to expend amounts for certain
mandatory individuals.
Sec. 9815. Extension of 100 percent Federal medical assistance
percentage to Urban Indian Health Organizations and Native
Hawaiian Health Care Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source
drugs and innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based
services during the COVID-19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee
safety in nursing facilities.
Sec. 9819. Special rule for the period of a declared public health
emergency related to coronavirus.
Subtitle K--Children's Health Insurance Program
Sec. 9821. Mandatory coverage of COVID-19 vaccines and administration
and treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant and
postpartum women.
Subtitle L--Medicare
Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
urban States.
Sec. 9832. Secretarial authority to temporarily waive or modify
application of certain Medicare requirements with respect to
ambulance services furnished during certain emergency
periods.
Sec. 9833. Funding for Office of Inspector General.
Subtitle M--Coronavirus State and Local Fiscal Recovery Funds
Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.
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Subtitle N--Other Provisions
Sec. 9911. Funding for providers relating to COVID-19.
Sec. 9912. Extension of customs user fees.
TITLE X--COMMITTEE ON FOREIGN RELATIONS
Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development
operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.
TITLE XI--COMMITTEE ON INDIAN AFFAIRS
Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for
Native Americans.
Sec. 11004. COVID-19 response resources for the preservation and
maintenance of Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native
education.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
Subtitle A--Agriculture
SEC. 1001. <<NOTE: 7 USC 7501 note.>> FOOD SUPPLY CHAIN AND
AGRICULTURE PANDEMIC RESPONSE.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$4,000,000,000, to remain available until expended, to carry out this
section.
(b) <<NOTE: Grants. Loans.>> Use of Funds.--The Secretary of
Agriculture shall use the amounts made available pursuant to subsection
(a)--
(1) to purchase food and agricultural commodities;
(2) <<NOTE: Determination.>> to purchase and distribute
agricultural commodities (including fresh produce, dairy,
seafood, eggs, and meat) to individuals in need, including
through delivery to nonprofit organizations and through
restaurants and other food related entities, as determined by
the Secretary, that may receive, store, process, and distribute
food items;
(3) to make grants and loans for small or midsized food
processors or distributors, seafood processing facilities and
processing vessels, farmers markets, producers, or other
organizations to respond to COVID-19, including for measures to
protect workers against COVID-19; and
(4) to make loans and grants and provide other assistance to
maintain and improve food and agricultural supply chain
resiliency.
(c) Animal Health.--
(1) COVID-19 animal surveillance.--The Secretary of
Agriculture shall conduct monitoring and surveillance of
susceptible animals for incidence of SARS-CoV-2.
(2) Funding.--Out of the amounts made available under
subsection (a), the Secretary shall use $300,000,000 to carry
out this subsection.
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(d) Overtime Fees.--
(1) Small establishment; very small establishment
definitions.--The terms <<NOTE: Definition.>> ``small
establishment'' and ``very small establishment'' have the
meaning given those terms in the final rule entitled ``Pathogen
Reduction; Hazard Analysis and Critical Control Point (HACCP)
Systems'' published in the Federal Register on July 25, 1996 (61
Fed. Reg. 38806).
(2) <<NOTE: Time period.>> Overtime inspection cost
reduction.--Notwithstanding section 10703 of the Farm Security
and Rural Investment Act of 2002 (7 U.S.C. 2219a), the Act of
June 5, 1948 (21 U.S.C. 695), section 25 of the Poultry Products
Inspection Act (21 U.S.C. 468), and section 24 of the Egg
Products Inspection Act (21 U.S.C. 1053), and any regulations
promulgated by the Department of Agriculture implementing such
provisions of law and subject to the availability of funds under
paragraph (3), the Secretary of Agriculture shall reduce the
amount of overtime inspection costs borne by federally-inspected
small establishments and very small establishments engaged in
meat, poultry, or egg products processing and subject to the
requirements of the Federal Meat Inspection Act (21 U.S.C. 601
et seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et
seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et
seq.), for inspection activities carried out during the period
of fiscal years 2021 through 2030.
(3) Funding.--Out of the amounts made available under
subsection (a), the Secretary shall use $100,000,000 to carry
out this subsection.
SEC. 1002. <<NOTE: 7 USC 2204b-2 note.>> EMERGENCY RURAL
DEVELOPMENT GRANTS FOR RURAL HEALTH
CARE.
(a) <<NOTE: Deadline.>> Grants.--The Secretary of Agriculture (in
this section referred to as the ``Secretary'') shall use the funds made
available by this section to establish an emergency pilot program for
rural development not later than 150 days after the date of enactment of
this Act to provide grants to eligible applicants (as defined in section
3570.61(a) of title 7, Code of Federal Regulations) to be awarded by the
Secretary based on rural development needs related to the COVID-19
pandemic.
(b) Uses.--An eligible applicant to whom a grant is awarded under
this section may use the grant funds for costs, including those incurred
prior to the issuance of the grant, as determined by the Secretary, of
facilities which primarily serve rural areas (as defined in section
343(a)(13)(C) of the Consolidated Farm and Rural Development Act (7
U.S.C. 1991(a)(13)(C)), which are located in a rural area, the median
household income of the population to be served by which is less than
the greater of the poverty line or the applicable percentage (determined
under section 3570.63(b) of title 7, Code of Federal Regulations) of the
State nonmetropolitan median household income, and for which the
performance of any construction work completed with grant funds shall
meet the condition set forth in section 9003(f) of the Farm Security and
Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to--
(1) increase capacity for vaccine distribution;
(2) provide medical supplies to increase medical surge
capacity;
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(3) <<NOTE: Reimbursement.>> reimburse for revenue lost
during the COVID-19 pandemic, including revenue losses incurred
prior to the awarding of the grant;
(4) increase telehealth capabilities, including underlying
health care information systems;
(5) construct temporary or permanent structures to provide
health care services, including vaccine administration or
testing;
(6) support staffing needs for vaccine administration or
testing; and
(7) engage in any other efforts to support rural development
determined to be critical to address the COVID-19 pandemic,
including nutritional assistance to vulnerable individuals, as
approved by the Secretary.
(c) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $500,000,000, to remain
available until September 30, 2023, to carry out this section, of which
not more than 3 percent may be used by the Secretary for administrative
purposes and not more than 2 percent may be used by the Secretary for
technical assistance as defined in section 306(a)(26) of the
Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)).
SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.
In addition to amounts otherwise available, there are appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $47,500,000, to remain available until expended, for
necessary administrative expenses associated with carrying out this
subtitle.
SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR
OVERSIGHT OF COVID-19-RELATED PROGRAMS.
In addition to amounts otherwise made available, there is
appropriated to the Office of the Inspector General of the Department of
Agriculture for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $2,500,000, to remain available until September
30, 2022, for audits, investigations, and other oversight activities of
projects and activities carried out with funds made available to the
Department of Agriculture related to the COVID-19 pandemic.
SEC. 1005. <<NOTE: 7 USC 1921 note.>> FARM LOAN ASSISTANCE FOR
SOCIALLY DISADVANTAGED FARMERS AND
RANCHERS.
(a) Payments.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary for fiscal
year 2021, out of amounts in the Treasury not otherwise
appropriated, such sums as may be necessary, to remain available
until expended, for the cost of loan modifications and payments
under this section.
(2) <<NOTE: Effective date.>> Payments.--The Secretary
shall provide a payment in an amount up to 120 percent of the
outstanding indebtedness of each socially disadvantaged farmer
or rancher as of January 1, 2021, to pay off the loan directly
or to the socially disadvantaged farmer or rancher (or a
combination of both), on each--
(A) direct farm loan made by the Secretary to the
socially disadvantaged farmer or rancher; and
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(B) farm loan guaranteed by the Secretary the
borrower of which is the socially disadvantaged farmer
or rancher.
(b) Definitions.--In this section:
(1) Farm loan.--The term ``farm loan'' means--
(A) a loan administered by the Farm Service Agency
under subtitle A, B, or C of the Consolidated Farm and
Rural Development Act (7 U.S.C. 1922 et seq.); and
(B) a Commodity Credit Corporation Farm Storage
Facility Loan.
(2) Secretary.--The term ``Secretary'' means the Secretary
of Agriculture.
(3) Socially disadvantaged farmer or rancher.--The term
``socially disadvantaged farmer or rancher'' has the meaning
given the term in section 2501(a) of the Food, Agriculture,
Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).
SEC. 1006. <<NOTE: 7 USC 2279 note.>> USDA ASSISTANCE AND SUPPORT
FOR SOCIALLY DISADVANTAGED FARMERS,
RANCHERS, FOREST LAND OWNERS AND
OPERATORS, AND GROUPS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$1,010,000,000, to remain available until expended, to carry out this
section.
(b) Assistance.--The Secretary of Agriculture shall use the amounts
made available pursuant to subsection (a) for purposes described in this
subsection by--
(1) using not less than 5 percent of the total amount of
funding provided under subsection (a) to provide outreach,
mediation, financial training, capacity building training,
cooperative development training and support, and other
technical assistance on issues concerning food, agriculture,
agricultural credit, agricultural extension, rural development,
or nutrition to socially disadvantaged farmers, ranchers, or
forest landowners, or other members of socially disadvantaged
groups;
(2) using not less than 5 percent of the total amount of
funding provided under subsection (a) to provide grants and
loans to improve land access for socially disadvantaged farmers,
ranchers, or forest landowners, including issues related to
heirs' property in a manner as determined by the Secretary;
(3) using not less than 0.5 percent of the total amount of
funding provided under subsection (a) to fund the activities of
one or more equity commissions that will address racial equity
issues within the Department of Agriculture and its programs;
(4) using not less than 5 percent of the total amount of
funding provided under subsection (a) to support and supplement
agricultural research, education, and extension, as well as
scholarships and programs that provide internships and pathways
to Federal employment, by--
(A) using not less than 1 percent of the total
amount of funding provided under subsection (a) at
colleges or universities eligible to receive funds under
the Act of August 30, 1890 (commonly known as the
``Second Morrill Act'') (7 U.S.C. 321 et seq.),
including Tuskegee University;
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(B) using not less than 1 percent of the total
amount of funding provided under subsection (a) at 1994
Institutions (as defined in section 532 of the Equity in
Educational Land-Grant Status Act of 1994 (7 U.S.C. 301
note; Public Law 103-382));
(C) using not less than 1 percent of the total
amount of funding provided under subsection (a) at
Alaska Native serving institutions and Native Hawaiian
serving institutions eligible to receive grants under
subsections (a) and (b), respectively, of section 1419B
of the National Agricultural Research, Extension, and
Teaching Policy Act of 1977 (7 U.S.C. 3156);
(D) using not less than 1 percent of the total
amount of funding provided under subsection (a) at
Hispanic-serving institutions eligible to receive grants
under section 1455 of the National Agricultural
Research, Extension, and Teaching Policy Act of 1977 (7
U.S.C. 3241); and
(E) using not less than 1 percent of the total
amount of funding provided under subsection (a) at the
insular area institutions of higher education located in
the territories of the United States, as referred to in
section 1489 of the National Agricultural Research,
Extension, and Teaching Policy Act of 1977 (7 U.S.C.
3361); and
(5) using not less than 5 percent of the total amount of
funding provided under subsection (a) to provide financial
assistance to socially disadvantaged farmers, ranchers, or
forest landowners that are former farm loan borrowers that
suffered related adverse actions or past discrimination or bias
in Department of Agriculture programs, as determined by the
Secretary.
(c) Definitions.--In this section:
(1) Nonindustrial private forest land.--The term
``nonindustrial private forest land'' has the meaning given the
term in section 1201(a)(18) of the Food Security Act of 1985 (16
U.S.C. 3801(a)(18)).
(2) Socially disadvantaged farmer, rancher, or forest
landowner.--The term ``socially disadvantaged farmer, rancher,
or forest landowner'' means a farmer, rancher, or owner or
operator of nonindustrial private forest land who is a member of
a socially disadvantaged group.
(3) Socially disadvantaged group.--The term ``socially
disadvantaged group'' has the meaning given the term in section
2501(a) of the Food, Agriculture, Conservation, and Trade Act of
1990 (7 U.S.C. 2279(a)).
SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES
AND ASSOCIATED EXPENSES.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $800,000,000, to remain available until
September 30, 2022, to use the Commodity Credit Corporation to acquire
and make available commodities under section 406(b) of the Food for
Peace Act (7 U.S.C. 1736(b)) and for expenses under such section.
[[Page 135 STAT. 15]]
Subtitle B--Nutrition
SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.
(a) Value of Benefits.--Section 702(a) of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) <<NOTE: 7 USC
2011 note.>> is amended by striking ``June 30, 2021'' and inserting
``September 30, 2021''.
(b) SNAP Administrative Expenses.--In addition to amounts otherwise
available, there is hereby appropriated for fiscal year 2021, out of any
amounts in the Treasury not otherwise appropriated, $1,150,000,000, to
remain available until September 30, 2023, with amounts to be obligated
for each of fiscal years 2021, 2022, and 2023, for the costs of State
administrative expenses associated with carrying out this section and
administering the supplemental nutrition assistance program established
under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.), of
which--
(1) $15,000,000 shall be for necessary expenses of the
Secretary of Agriculture (in this section referred to as the
``Secretary'') for management and oversight of the program; and
(2) $1,135,000,000 shall be for the Secretary to make grants
to each State agency for each of fiscal years 2021 through 2023
as follows:
(A) <<NOTE: Time period.>> 75 percent of the
amounts available shall be allocated to States based on
the share of each State of households that participate
in the supplemental nutrition assistance program as
reported to the Department of Agriculture for the most
recent 12-month period for which data are available,
adjusted by the Secretary (as of the date of the
enactment of this Act) for participation in disaster
programs under section 5(h) of the Food and Nutrition
Act of 2008 (7 U.S.C. 2014(h)); and
(B) 25 percent of the amounts available shall be
allocated to States based on the increase in the number
of households that participate in the supplemental
nutrition assistance program as reported to the
Department of Agriculture over the most recent 12-month
period for which data are available, adjusted by the
Secretary (as of the date of the enactment of this Act)
for participation in disaster programs under section
5(h) of the Food and Nutrition Act of 2008 (7 U.S.C.
2014(h)).
SEC. 1102. <<NOTE: 7 USC 2016 note.>> ADDITIONAL ASSISTANCE FOR
SNAP ONLINE PURCHASING AND TECHNOLOGY
IMPROVEMENTS.
(a) Funding.--In addition to amounts otherwise made available, there
is appropriated for fiscal year 2021, out of any amounts in the Treasury
not otherwise appropriated, $25,000,000 to remain available through
September 30, 2026, to carry out this section.
(b) Use of Funds.--The Secretary of Agriculture may use the amounts
made available pursuant to subsection (a)--
(1) to make technological improvements to improve online
purchasing in the supplemental nutrition assistance program
established under the Food and Nutrition Act of 2008 (7 U.S.C.
2011 et seq.);
(2) to modernize electronic benefit transfer technology;
(3) to support the mobile technologies demonstration
projects and the use of mobile technologies authorized under
[[Page 135 STAT. 16]]
section 7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C.
2016(h)(14)); and
(4) to provide technical assistance to educate retailers on
the process and technical requirements for the online acceptance
of the supplemental nutrition assistance program benefits, for
mobile payments, and for electronic benefit transfer
modernization initiatives.
SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS.
Section 704 of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260) <<NOTE: 134 Stat. 2095.>> is amended--
(1) by striking ``In addition'' and inserting the following:
``(a) COVID-19 Response Funding.--In addition''; and
(2) by adding at the end the following--
``(b) Additional Funding.--In addition to any other funds made
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $1,000,000,000 to remain
available until September 30, 2027, for the Secretary of Agriculture to
provide grants to the Commonwealth of Northern Mariana Islands, Puerto
Rico, and American Samoa for nutrition assistance, of which $30,000,000
shall be available to provide grants to the Commonwealth of Northern
Mariana Islands for such assistance.''.
SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $37,000,000, to remain available until September
30, 2022, for activities authorized by section 4(a) of the Agriculture
and Consumer Protection Act of 1973 (7 U.S.C. 612c note).
SEC. 1105. <<NOTE: 42 USC 1786 note.>> IMPROVEMENTS TO WIC
BENEFITS.
(a) Definitions.--In this section:
(1) Applicable period.--The term ``applicable period'' means
a period--
(A) beginning after the date of enactment of this
Act, as selected by a State agency; and
(B) ending not later than the earlier of--
(i) 4 months after the date described in
subparagraph (A); or
(ii) September 30, 2021.
(2) Cash-value voucher.--The term ``cash-value voucher'' has
the meaning given the term in section 246.2 of title 7, Code of
Federal Regulations (as in effect on the date of the enactment
of this Act).
(3) Program.--The term ``program'' means the special
supplemental nutrition program for women, infants, and children
established by section 17 of the Child Nutrition Act of 1966 (42
U.S.C. 1786).
(4) Qualified food package.--The term ``qualified food
package'' means each of the following food packages (as defined
in section 246.10(e) of title 7, Code of Federal Regulations (as
in effect on the date of the enactment of this Act)):
(A) Food package III-Participants with qualifying
conditions.
(B) Food Package IV-Children 1 through 4 years.
[[Page 135 STAT. 17]]
(C) Food Package V-Pregnant and partially (mostly)
breastfeeding women.
(D) Food Package VI-Postpartum women.
(E) Food Package VII-Fully breastfeeding.
(5) Secretary.--The term ``Secretary'' means the Secretary
of Agriculture.
(6) 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)).
(b) Authority to Increase Amount of Cash-value Voucher.--During the
public health emergency declared by the Secretary of Health and Human
Services under section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020, with respect to the Coronavirus Disease 2019
(COVID-19), and in response to challenges relating to that public health
emergency, the Secretary may, in carrying out the program, increase the
amount of a cash-value voucher under a qualified food package to an
amount that is less than or equal to $35.
(c) Application of Increased Amount of Cash-value Voucher to State
Agencies.--
(1) Notification.--An increase to the amount of a cash-value
voucher under subsection (b) shall apply to any State agency
that notifies the Secretary of--
(A) the intent to use that increased amount, without
further application; and
(B) the applicable period selected by the State
agency during which that increased amount shall apply.
(2) Use of increased amount.--A State agency that makes a
notification to the Secretary under paragraph (1) shall use the
increased amount described in that paragraph--
(A) during the applicable period described in that
notification; and
(B) only during a single applicable period.
(d) Sunset.--The authority of the Secretary under subsection (b),
and the authority of a State agency to increase the amount of a cash-
value voucher under subsection (c), shall terminate on September 30,
2021.
(e) Funding.--In addition to amounts otherwise made available, there
is appropriated to the Secretary, out of funds in the Treasury not
otherwise appropriated, $490,000,000 to carry out this section, to
remain available until September 30, 2022.
SEC. 1106. WIC PROGRAM MODERNIZATION.
In addition to amounts otherwise available, there are appropriated
to the Secretary of Agriculture, out of amounts in the Treasury not
otherwise appropriated, $390,000,000 for fiscal year 2021, to remain
available until September 30, 2024, to carry out outreach, innovation,
and program modernization efforts, including appropriate waivers and
flexibility, to increase participation in and redemption of benefits
under programs established under section 17 of the Child Nutrition Act
of 1966 (7 U.S.C. 1431), except that such waivers may not relate to the
content of the WIC Food Packages (as defined in section 246.10(e) of
title 7, Code of Federal Regulations (as in effect on the date of
enactment of this Act)), or the nondiscrimination requirements under
section 246.8 of title 7, Code of Federal Regulations (as in effect on
the date of enactment of this Act).
[[Page 135 STAT. 18]]
SEC. 1107. <<NOTE: 42 USC 1766 note.>> MEALS AND SUPPLEMENTS
REIMBURSEMENTS FOR INDIVIDUALS WHO HAVE
NOT ATTAINED THE AGE OF 25.
(a) Program for At-risk School Children.--Beginning on the date of
enactment of this section, notwithstanding paragraph (1)(A) of section
17(r) of the Richard B. Russell National School Lunch Act (42 U.S.C.
1766(r)), during the COVID-19 public health emergency declared under
section 319 of the Public Health Service Act (42 U.S.C. 247d), the
Secretary shall reimburse institutions that are emergency shelters under
such section 17(r) (42 U.S.C. 1766(r)) for meals and supplements served
to individuals who, at the time of such service--
(1) have not attained the age of 25; and
(2) are receiving assistance, including non-residential
assistance, from such emergency shelter.
(b) Participation by Emergency Shelters.--Beginning on the date of
enactment of this section, notwithstanding paragraph (5)(A) of section
17(t) of the Richard B. Russell National School Lunch Act (42 U.S.C.
1766(t)), during the COVID-19 public health emergency declared under
section 319 of the Public Health Service Act (42 U.S.C. 247d), the
Secretary shall reimburse emergency shelters under such section 17(t)
(42 U.S.C. 1766(t)) for meals and supplements served to individuals who,
at the time of such service have not attained the age of 25.
(c) Definitions.--In this section:
(1) Emergency shelter.--The term ``emergency shelter'' has
the meaning given the term under section 17(t)(1) of the Richard
B. Russell National School Lunch Act (42 U.S.C. 1766(t)(1)).
(2) Secretary.--The term ``Secretary'' means the Secretary
of Agriculture.
SEC. 1108. PANDEMIC EBT PROGRAM.
Section 1101 of the Families First Coronavirus Response Act (7
U.S.C. 2011 note; Public Law 116-127) is amended--
(1) in subsection (a)--
(A) by striking ``During fiscal years 2020 and
2021'' and inserting ``In any school year in which there
is a public health emergency designation''; and
(B) by inserting ``or in a covered summer period
following a school session'' after ``in session'';
(2) in subsection (g), by striking ``During fiscal year
2020, the'' and inserting ``The'';
(3) in subsection (h)(1)--
(A) by inserting ``either'' after ``at least 1 child
enrolled in such a covered child care facility and'';
and
(B) by inserting ``or a Department of Agriculture
grant-funded nutrition assistance program in the
Commonwealth of the Northern Mariana Islands, Puerto
Rico, or American Samoa'' before ``shall be eligible to
receive assistance'';
(4) by redesignating subsections (i) and (j) as subsections
(j) and (k), respectively;
(5) by inserting after subsection (h) the following:
``(i) <<NOTE: Plan. Time period.>> Emergencies During Summer.--The
Secretary of Agriculture may permit a State agency to extend a State
agency plan approved under subsection (b) for not more than 90 days for
the purpose of operating the plan during a covered summer period, during
which time schools participating in the school lunch program
[[Page 135 STAT. 19]]
under the Richard B. Russell National School Lunch Act or the school
breakfast program under section 4 of the Child Nutrition Act of 1966 (42
U.S.C. 1773 ) and covered child care facilities shall be deemed closed
for purposes of this section.'';
(6) in subsection (j) (as so redesignated)--
(A) by redesignating paragraphs (2) through (6) as
paragraphs (3) through (7), respectively;
(B) by inserting after paragraph (1) the following:
``(2) <<NOTE: Definition.>> Covered summer period.--The
term `covered summer period' means a summer period that follows
a school year during which there was a public health emergency
designation.''; and
(C) in paragraph (5) (as so redesignated), by
striking ``or another coronavirus with pandemic
potential''; and
(7) in subsection (k) (as so redesignated), by inserting
``Federal agencies,'' before ``State agencies''.
TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
Subtitle A--Education Matters
PART 1--DEPARTMENT OF EDUCATION
SEC. 2001. <<NOTE: 20 USC 3401 note.>> ELEMENTARY AND SECONDARY
SCHOOL EMERGENCY RELIEF FUND.
(a) In General.--In addition to amounts otherwise available through
the Education Stabilization Fund, there is appropriated to the
Department of Education for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $122,774,800,000, to remain
available through September 30, 2023, to carry out this section.
(b) Grants.--From funds provided under subsection (a), the Secretary
shall--
(1) use $800,000,000 for the purposes of identifying
homeless children and youth and providing homeless children and
youth with--
(A) wrap-around services in light of the challenges
of COVID-19; and
(B) assistance needed to enable homeless children
and youth to attend school and participate fully in
school activities; and
(2) from the remaining amounts, make grants to each State
educational agency in accordance with this section.
(c) Allocations to States.--The amount of each grant under
subsection (b) shall be allocated by the Secretary to each State in the
same proportion as each State received under part A of title I of the
Elementary and Secondary Education Act of 1965 in the most recent fiscal
year.
(d) Subgrants to Local Educational Agencies.--
(1) In general.--Each State shall allocate not less than 90
percent of the grant funds awarded to the State under this
section as subgrants to local educational agencies (including
charter schools that are local educational agencies) in the
State in proportion to the amount of funds such local
[[Page 135 STAT. 20]]
educational agencies and charter schools that are local
educational agencies received under part A of title I of the
Elementary and Secondary Education Act of 1965 in the most
recent fiscal year.
(2) <<NOTE: Deadline.>> Availability of funds.--Each State
shall make allocations under paragraph (1) to local educational
agencies in an expedited and timely manner and, to the extent
practicable, not later than 60 days after the receipt of such
funds.
(e) Uses of Funds.--A local educational agency that receives funds
under this section--
(1) shall reserve not less than 20 percent of such funds to
address learning loss through the implementation of evidence-
based interventions, such as summer learning or summer
enrichment, extended day, comprehensive afterschool programs, or
extended school year programs, and ensure that such
interventions respond to students' academic, social, and
emotional needs and address the disproportionate impact of the
coronavirus on the student subgroups described in section
1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
homelessness, and children and youth in foster care; and
(2) shall use the remaining funds for any of the following:
(A) Any activity authorized by the Elementary and
Secondary Education Act of 1965.
(B) Any activity authorized by the Individuals with
Disabilities Education Act.
(C) Any activity authorized by the Adult Education
and Family Literacy Act.
(D) Any activity authorized by the Carl D. Perkins
Career and Technical Education Act of 2006.
(E) <<NOTE: Coordination.>> Coordination of
preparedness and response efforts of local educational
agencies with State, local, Tribal, and territorial
public health departments, and other relevant agencies,
to improve coordinated responses among such entities to
prevent, prepare for, and respond to coronavirus.
(F) Activities to address the unique needs of low-
income children or students, children with disabilities,
English learners, racial and ethnic minorities, students
experiencing homelessness, and foster care youth,
including how outreach and service delivery will meet
the needs of each population.
(G) <<NOTE: Procedures.>> Developing and
implementing procedures and systems to improve the
preparedness and response efforts of local educational
agencies.
(H) Training and professional development for staff
of the local educational agency on sanitation and
minimizing the spread of infectious diseases.
(I) Purchasing supplies to sanitize and clean the
facilities of a local educational agency, including
buildings operated by such agency.
(J) Planning for, coordinating, and implementing
activities during long-term closures, including
providing meals to eligible students, providing
technology for online learning to all students,
providing guidance for carrying out requirements under
the Individuals with Disabilities Education Act and
ensuring other educational services can
[[Page 135 STAT. 21]]
continue to be provided consistent with all Federal,
State, and local requirements.
(K) Purchasing educational technology (including
hardware, software, and connectivity) for students who
are served by the local educational agency that aids in
regular and substantive educational interaction between
students and their classroom instructors, including low-
income students and children with disabilities, which
may include assistive technology or adaptive equipment.
(L) Providing mental health services and supports,
including through the implementation of evidence-based
full-service community schools.
(M) Planning and implementing activities related to
summer learning and supplemental afterschool programs,
including providing classroom instruction or online
learning during the summer months and addressing the
needs of low-income students, children with
disabilities, English learners, migrant students,
students experiencing homelessness, and children in
foster care.
(N) Addressing learning loss among students,
including low-income students, children with
disabilities, English learners, racial and ethnic
minorities, students experiencing homelessness, and
children and youth in foster care, of the local
educational agency, including by--
(i) administering and using high-quality
assessments that are valid and reliable, to
accurately assess students' academic progress and
assist educators in meeting students' academic
needs, including through differentiating
instruction;
(ii) implementing evidence-based activities to
meet the comprehensive needs of students;
(iii) providing information and assistance to
parents and families on how they can effectively
support students, including in a distance learning
environment; and
(iv) tracking student attendance and improving
student engagement in distance education.
(O) School facility repairs and improvements to
enable operation of schools to reduce risk of virus
transmission and exposure to environmental health
hazards, and to support student health needs.
(P) Inspection, testing, maintenance, repair,
replacement, and upgrade projects to improve the indoor
air quality in school facilities, including mechanical
and non-mechanical heating, ventilation, and air
conditioning systems, filtering, purification and other
air cleaning, fans, control systems, and window and door
repair and replacement.
(Q) <<NOTE: Strategies.>> Developing strategies and
implementing public health protocols including, to the
greatest extent practicable, policies in line with
guidance from the Centers for Disease Control and
Prevention for the reopening and operation of school
facilities to effectively maintain the health and safety
of students, educators, and other staff.
[[Page 135 STAT. 22]]
(R) Other activities that are necessary to maintain
the operation of and continuity of services in local
educational agencies and continuing to employ existing
staff of the local educational agency.
(f) State Funding.--With funds not otherwise allocated under
subsection (d), a State--
(1) shall reserve not less than 5 percent of the total
amount of grant funds awarded to the State under this section to
carry out, directly or through grants or contracts, activities
to address learning loss by supporting the implementation of
evidence-based interventions, such as summer learning or summer
enrichment, extended day, comprehensive afterschool programs, or
extended school year programs, and ensure that such
interventions respond to students' academic, social, and
emotional needs and address the disproportionate impact of the
coronavirus on the student subgroups described in section
1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
homelessness, and children and youth in foster care, including
by providing additional support to local educational agencies to
fully address such impacts;
(2) shall reserve not less than 1 percent of the total
amount of grant funds awarded to the State under this section to
carry out, directly or through grants or contracts, the
implementation of evidence-based summer enrichment programs, and
ensure such programs respond to students' academic, social, and
emotional needs and address the disproportionate impact of the
coronavirus on the student populations described in section
1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
homelessness, and children and youth in foster care;
(3) shall reserve not less than 1 percent of the total
amount of grant funds awarded to the State under this section to
carry out, directly or through grants or contracts, the
implementation of evidence-based comprehensive afterschool
programs, and ensure such programs respond to students'
academic, social, and emotional needs and address the
disproportionate impact of the coronavirus on the student
populations described in section 1111(b)(2)(B)(xi) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)), students experiencing homelessness, and
children and youth in foster care; and
(4) may reserve not more than one-half of 1 percent of the
total amount of grant funds awarded to the State under this
section for administrative costs and the remainder for emergency
needs as determined by the State educational agency to address
issues responding to coronavirus, which may be addressed through
the use of grants or contracts.
(g) <<NOTE: Deadline.>> Reallocation.--A State shall return to the
Secretary any funds received under this section that the State does not
award within 1 year of receiving such funds and the Secretary shall
reallocate such funds to the remaining States in accordance with
subsection (c).
(h) Definitions.--In this section--
(1) the terms ``child'', ``children with disabilities'',
``distance education'', ``elementary school'', ``English
learner'', ``evidence-
[[Page 135 STAT. 23]]
based'', ``secondary school'', ``local educational agency'',
``parent'', ``Secretary'', ``State educational agency'', and
``technology'' have the meanings given those terms in section
8101 of the Elementary and Secondary Education Act of 1965 (20
U.S.C. 7801);
(2) the term ``full-service community school'' has the
meaning given that term in section 4622(2) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and
(3) the term ``State'' means each of the 50 States, the
District of Columbia, and the Commonwealth of Puerto Rico.
(i) Safe Return to In-person Instruction.--
(1) <<NOTE: Plan. Public information. Web
posting. Deadline.>> In general.--A local educational agency
receiving funds under this section shall develop and make
publicly available on the local educational agency's website,
not later than 30 days after receiving the allocation of funds
described in paragraph (d)(1), a plan for the safe return to in-
person instruction and continuity of services.
(2) Comment period.--Before making the plan described in
paragraph (1) publicly available, the local educational agency
shall seek public comment on the plan and take such comments
into account in the development of the plan.
(3) Previous plans.--If a local educational agency has
developed a plan for the safe return to in-person instruction
before the date of enactment of this Act that meets the
requirements described in paragraphs (1) and (2), such plan
shall be deemed to satisfy the requirements under this
subsection.
SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.
(a) In General.--In addition to amounts otherwise available through
the Emergency Assistance to Non-Public Schools Program, there is
appropriated to the Department of Education for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $2,750,000,000, to
remain available through September 30, 2023, for making allocations to
Governors under the Emergency Assistance to Non-Public Schools Program
to provide services or assistance to non-public schools that enroll a
significant percentage of low-income students and are most impacted by
the qualifying emergency.
(b) Limitations.--Funds provided under subsection (a) shall not be
used to provide reimbursements to any non-public school.
SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $39,584,570,000, to remain
available through September 30, 2023, for making allocations to
institutions of higher education in accordance with the same terms and
conditions of section 314 of the Coronavirus Response and Relief
Supplemental Appropriations Act, 2021 (division M of Public Law 116-
260), except that--
(1) <<NOTE: Applicability.>> subsection (a)(1) of such
section 314 shall be applied by substituting ``91 percent'' for
``89 percent'';
(2) <<NOTE: Applicability.>> subsection (a)(2) of such
section 314 shall be applied--
(A) in the matter preceding subparagraph (A), by
substituting ``under the heading `Higher Education' in
the Department of Education Appropriations Act, 2020''
for ``in the Further Consolidated Appropriations Act,
2020 (Public Law 116-94)''; and
[[Page 135 STAT. 24]]
(B) in subparagraph (B), by substituting ``under the
heading `Higher Education' in the Department of
Education Appropriations Act, 2020'' for ``in the
Further Consolidated Appropriations Act, 2020 (Public
Law 116-94)'';
(3) an institution that receives an allocation apportioned
in accordance with clause (iii) of subsection (a)(2)(A) of such
section 314 that has a total endowment size of less than
$1,000,000 (including an institution that does not have an
endowment) shall be treated by the Secretary as having a total
endowment size of $1,000,000 for the purposes of such clause
(iii);
(4) <<NOTE: Applicability.>> subsection (a)(4) of such
section 314 shall be applied by substituting ``1 percent'' for
``3 percent'';
(5) except as provided in paragraphs (7) and (9) of
subsection (d) of such section 314, an institution shall use a
portion of funds received under this section to--
(A) implement evidence-based practices to monitor
and suppress coronavirus in accordance with public
health guidelines; and
(B) conduct direct outreach to financial aid
applicants about the opportunity to receive a financial
aid adjustment due to the recent unemployment of a
family member or independent student, or other
circumstances, described in section 479A of the Higher
Education Act of 1965 (20 U.S.C. 1087tt);
(6) the following shall not apply to funds provided or
received in accordance with this section--
(A) subsection (b) of such section 314;
(B) paragraph (2) of subsection (c) of such section
314;
(C) paragraphs (1), (2), (4), (5), (6), and (8) of
subsection (d) of such section 314;
(D) subsections (e) and (f) of such section 314; and
(E) section 316 of the Coronavirus Response and
Relief Supplemental Appropriations Act, 2021 (division M
of Public Law 116-260); and
(7) an institution that receives an allocation under this
section apportioned in accordance with subparagraphs (A) through
(D) of subsection (a)(1) of such section 314 shall use not less
than 50 percent of such allocation to provide emergency
financial aid grants to students in accordance with subsection
(c)(3) of such section 314.
SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.
(a) State Maintenance of Effort.--
(1) In general.--As a condition of receiving funds under
section 2001, a State shall maintain support for elementary and
secondary education, and for higher education (which shall
include State funding to institutions of higher education and
State need-based financial aid, and shall not include support
for capital projects or for research and development or tuition
and fees paid by students), in each of fiscal years 2022 and
2023 at least at the proportional levels of such State's support
for elementary and secondary education and for higher education
relative to such State's overall spending, averaged over fiscal
years 2017, 2018, and 2019.
(2) Waiver.--For the purpose of relieving fiscal burdens
incurred by States in preventing, preparing for, and responding
[[Page 135 STAT. 25]]
to the coronavirus, the Secretary of Education may waive any
maintenance of effort requirements associated with the Education
Stabilization Fund.
(b) State Maintenance of Equity.--
(1) High-need local educational agencies.--As a condition of
receiving funds under section 2001, a State educational agency
shall not, in fiscal year 2022 or 2023, reduce State funding (as
calculated on a per-pupil basis) for any high-need local
educational agency in the State by an amount that exceeds the
overall per-pupil reduction in State funds, if any, across all
local educational agencies in such State in such fiscal year.
(2) Highest poverty local educational agencies.--
Notwithstanding paragraph (1), as a condition of receiving funds
under section 2001, a State educational agency shall not, in
fiscal year 2022 or 2023, reduce State funding (as calculated on
a per-pupil basis) for any highest poverty local educational
agency below the level of funding (as calculated on a per-pupil
basis) provided to each such local educational agency in fiscal
year 2019.
(c) Local Educational Agency Maintenance of Equity for High-poverty
Schools.--
(1) In general.--As a condition of receiving funds under
section 2001, a local educational agency shall not, in fiscal
year 2022 or 2023--
(A) reduce per-pupil funding (from combined State
and local funding) for any high-poverty school served by
such local educational agency by an amount that
exceeds--
(i) the total reduction in local educational
agency funding (from combined State and local
funding) for all schools served by the local
educational agency in such fiscal year (if any);
divided by
(ii) the number of children enrolled in all
schools served by the local educational agency in
such fiscal year; or
(B) reduce per-pupil, full-time equivalent staff in
any high-poverty school by an amount that exceeds--
(i) the total reduction in full-time
equivalent staff in all schools served by such
local educational agency in such fiscal year (if
any); divided by
(ii) the number of children enrolled in all
schools served by the local educational agency in
such fiscal year.
(2) Exception.--Paragraph (1) shall not apply to a local
educational agency in fiscal year 2022 or 2023 that meets at
least 1 of the following criteria in such fiscal year:
(A) Such local educational agency has a total
enrollment of less than 1,000 students.
(B) Such local educational agency operates a single
school.
(C) Such local educational agency serves all
students within each grade span with a single school.
(D) <<NOTE: Determination.>> Such local educational
agency demonstrates an exceptional or uncontrollable
circumstance, such as unpredictable changes in student
enrollment or a precipitous decline in the financial
resources of such agency, as determined by the Secretary
of Education.
(d) Definitions.--In this section:
[[Page 135 STAT. 26]]
(1) Elementary education; secondary education.--The terms
``elementary education'' and ``secondary education'' have the
meaning given such terms under State law.
(2) Highest poverty local educational agency.--The term
``highest poverty local educational agency'' means a local
educational agency that is among the group of local educational
agencies in the State that--
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the
basis of the most recent satisfactory data available
from the Department of Commerce (or, for local
educational agencies for which no such data are
available, such other data as the Secretary of Education
determines are satisfactory); and
(B) collectively serve not less than 20 percent of
the State's total enrollment of students served by all
local educational agencies in the State.
(3) High-need local educational agency.--The term ``high-
need local educational agency'' means a local educational agency
that is among the group of local educational agencies in the
State that--
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the
basis of the most recent satisfactory data available
from the Department of Commerce (or, for local
educational agencies for which no such data are
available, such other data as the Secretary of Education
determines are satisfactory); and
(B) collectively serve not less than 50 percent of
the State's total enrollment of students served by all
local educational agencies in the State.
(4) High-poverty school.--
(A) In general.--The term ``high-poverty school''
means, with respect to a school served by a local
educational agency, a school that is in the highest
quartile of schools served by such local educational
agency based on the percentage of economically
disadvantaged students served, as determined by the
State in accordance with subparagraph (B).
(B) Determination.--In making the determination
under subparagraph (A), a State shall select a measure
of poverty established for the purposes of this
paragraph by the Secretary of Education and apply such
measure consistently to all schools in the State.
(5) Overall per-pupil reduction in state funds.--The term
``overall per-pupil reduction in State funds'' means, with
respect to a fiscal year--
(A) the amount of any reduction in the total amount
of State funds provided to all local educational
agencies in the State in such fiscal year compared to
the total amount of such funds provided to all local
educational agencies in the State in the previous fiscal
year; divided by
(B) the aggregate number of children enrolled in all
schools served by all local educational agencies in the
State in the fiscal year for which the determination is
being made.
[[Page 135 STAT. 27]]
(6) State.--The term ``State'' means each of the 50 States,
the District of Columbia, and the Commonwealth of Puerto Rico.
SEC. 2005. <<NOTE: Time period.>> OUTLYING AREAS.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $850,000,000, to remain
available through September 30, 2023, for the Secretary of Education to
allocate awards to the outlying areas on the basis of their respective
needs, as determined by the Secretary, to be allocated not more than 30
calendar days after the date of enactment of this Act.
SEC. 2006. GALLAUDET UNIVERSITY.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $19,250,000, to remain
available through September 30, 2023, for the Kendall Demonstration
Elementary School, the Model Secondary School for the Deaf, and
Gallaudet University to prevent, prepare for, and respond to
coronavirus, including to defray expenses associated with coronavirus
(including lost revenue, reimbursement for expenses already incurred,
technology costs associated with a transition to distance education,
faculty and staff trainings, and payroll) and to provide financial aid
grants to students, which may be used for any component of the student's
cost of attendance.
SEC. 2007. STUDENT AID ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $91,130,000, to remain
available through September 30, 2023, for Student Aid Administration
within the Department of Education to prevent, prepare for, and respond
to coronavirus including direct outreach to students and borrowers about
financial aid, economic impact payments, means-tested benefits,
unemployment assistance, and tax benefits, for which the students and
borrowers may be eligible.
SEC. 2008. HOWARD UNIVERSITY.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $35,000,000, to remain
available through September 30, 2023, for Howard University to prevent,
prepare for, and respond to coronavirus, including to defray expenses
associated with coronavirus (including lost revenue, reimbursement for
expenses already incurred, technology costs associated with a transition
to distance education, faculty and staff trainings, and payroll) and to
provide financial aid grants to students, which may be used for any
component of the student's cost of attendance.
SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated,
[[Page 135 STAT. 28]]
$19,250,000, to remain available through September 30, 2023, for the
National Technical Institute for the Deaf to prevent, prepare for, and
respond to coronavirus, including to defray expenses associated with
coronavirus (including lost revenue, reimbursement for expenses already
incurred, technology costs associated with a transition to distance
education, faculty and staff training, and payroll) and to provide
financial aid grants to students, which may be used for any component of
the student's cost of attendance.
SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $100,000,000, to remain
available through September 30, 2023, for the Institute of Education
Sciences to carry out research related to addressing learning loss
caused by the coronavirus among the student subgroups described in
section 1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) and students experiencing
homelessness and children and youth in foster care, and to disseminate
such findings to State educational agencies and local educational
agencies and other appropriate entities.
SEC. 2011. PROGRAM ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $15,000,000, to remain
available through September 30, 2024, for Program Administration within
the Department of Education to prevent, prepare for, and respond to
coronavirus, and for salaries and expenses necessary to implement this
part.
SEC. 2012. OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated to
the Department of Education for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $5,000,000, to remain available
until expended, for the Office of Inspector General of the Department of
Education, for salaries and expenses necessary for oversight,
investigations, and audits of programs, grants, and projects funded
under this part carried out by the Office of Inspector General.
SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY
INSTITUTIONS OF HIGHER EDUCATION.
(a) In General.--Section 487(a)(24) of the Higher Education Act of
1965 (20 U.S.C. 1094(a)(24)) is amended by striking ``funds provided
under this title'' and inserting ``Federal funds that are disbursed or
delivered to or on behalf of a student to be used to attend such
institution (referred to in this paragraph and subsection (d) as
`Federal education assistance funds')''.
(b) Implementation of Non-federal Revenue Requirement.--Section
487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is
amended--
(1) in the subsection heading, by striking ``Non-title IV''
and inserting ``Non-Federal''; and
(2) in paragraph (1)(C), by striking ``funds for a program
under this title'' and inserting ``Federal education assistance
funds''.
[[Page 135 STAT. 29]]
(c) <<NOTE: 20 USC 1094 note.>> Effective Date.--The amendments
made under this section shall--
(1) be subject to the master calendar requirements under
section 482 of the Higher Education Act of 1965 (20 U.S.C. 1089)
and the public involvement and negotiated rulemaking
requirements under section 492 of the Higher Education Act of
1965 (20 U.S.C. 1098a), except that such negotiated rulemaking
shall commence not earlier than October 1, 2021; and
(2) <<NOTE: Applicability.>> apply to institutional fiscal
years beginning on or after January 1, 2023.
SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION
ACT.
(a) Amounts for IDEA.--There is appropriated to the Secretary of
Education for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(1) $2,580,000,000 for grants to States under part B of the
Individuals with Disabilities Education Act;
(2) $200,000,000 for preschool grants under section 619 of
the Individuals with Disabilities Education Act; and
(3) $250,000,000 for programs for infants and toddlers with
disabilities under part C of the Individuals with Disabilities
Education Act.
(b) General Provisions.--Any amount appropriated under subsection
(a) is in addition to other amounts appropriated or made available for
the applicable purpose.
PART 2--MISCELLANEOUS
SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $135,000,000, to remain available until expended, under
the National Foundation on the Arts and the Humanities Act of 1965, as
follows:
(1) Forty percent shall be for grants, and relevant
administrative expenses, to State arts agencies and regional
arts organizations that support organizations' programming and
general operating expenses to cover up to 100 percent of the
costs of the programs which the grants support, to prevent,
prepare for, respond to, and recover from the coronavirus.
(2) Sixty percent shall be for direct grants, and relevant
administrative expenses, that support organizations' programming
and general operating expenses to cover up to 100 percent of the
costs of the programs which the grants support, to prevent,
prepare for, respond to, and recover from the coronavirus.
SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $135,000,000, to remain available until expended, under
the National Foundation on the Arts and the Humanities Act of 1965, as
follows:
(1) Forty percent shall be for grants, and relevant
administrative expenses, to State humanities councils that
support humanities organizations' programming and general
operating expenses to cover up to 100 percent of the costs of
the programs
[[Page 135 STAT. 30]]
which the grants support, to prevent, prepare for, respond to,
and recover from the coronavirus.
(2) Sixty percent shall be for direct grants, and relevant
administrative expenses, that support humanities organizations'
programming and general operating expenses to cover up to 100
percent of the costs of the programs which the grants support,
to prevent, prepare for, respond to, and recover from the
coronavirus.
SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.
In addition to amounts otherwise available, there is appropriated to
the Institute of Museum and Library Services for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated, $200,000,000,
to remain available until expended, for necessary expenses to carry out
museum and library services. The Director of the Institute of Museum and
Library Services shall award not less than 89 percent of such funds to
State library administrative agencies by applying the formula in section
221(b) of the Museum and Library Services Act, except that--
(1) <<NOTE: Applicability.>> section 221(b)(3)(A) of such
Act shall be applied by substituting ``$2,000,000'' for
``$680,000'' and by substituting ``$200,000'' for ``$60,000'';
and
(2) section 221(b)(3)(C) and subsections (b) and (c) of
section 223 of such Act shall not apply to funds provided under
this section.
Subtitle B--Labor Matters
SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION
ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise made available,
out of any funds in the Treasury not otherwise appropriated, there are
appropriated to the Secretary of Labor for fiscal year 2021,
$200,000,000, to remain available until September 30, 2023, for the Wage
and Hour Division, the Office of Workers' Compensation Programs, the
Office of the Solicitor, the Mine Safety and Health Administration, and
the Occupational Safety and Health Administration to carry out COVID-19
related worker protection activities, and for the Office of Inspector
General for oversight of the Secretary's activities to prevent, prepare
for, and respond to COVID-19.
(b) Allocation of Amounts.--Amounts appropriated under subsection
(a) shall be allocated as follows:
(1) Not less than $100,000,000 shall be for the Occupational
Safety and Health Administration, of which $10,000,000 shall be
for Susan Harwood training grants and not less than $5,000,000
shall be for enforcement activities related to COVID-19 at high
risk workplaces including health care, meat and poultry
processing facilities, agricultural workplaces and correctional
facilities.
(2) $12,500,000 shall be for the Office of Inspector
General.
[[Page 135 STAT. 31]]
Subtitle C--Human Services and Community Supports
SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.
(a) Child Care and Development Block Grant Funding.--In
addition <<NOTE: Time period.>> to amounts otherwise available, there
is appropriated for fiscal year 2021, out of any amounts in the Treasury
not otherwise appropriated, $14,990,000,000, to remain available through
September 30, 2021, to carry out the program authorized under section
658C of the Child Care and Development Block Grant Act of 1990 (42
U.S.C. 9858a) without regard to requirements in sections 658E(c)(3)(E)
or 658G of such Act (42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to
States, territories, Indian Tribes, and Tribal organizations from funds
made available under this subsection shall be obligated in fiscal year
2021 or the succeeding 2 fiscal years. States, territories, Indian
Tribes, and Tribal organizations are authorized to use such funds to
provide child care assistance to health care sector employees, emergency
responders, sanitation workers, and other workers deemed essential
during the response to coronavirus by public officials, without regard
to the income eligibility requirements of section 658P(4) of the Child
Care and Development Block Grant Act (42 U.S.C. 9858n(4)).
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of any
amounts in the Treasury not otherwise appropriated, $35,000,000, to
remain available through September 30, 2025, for the costs of providing
technical assistance and conducting research and for the administrative
costs to carry out this section and section 2202 of this subtitle.
(c) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other Federal,
State, and local public funds expended to provide child care services
for eligible individuals.
SEC. 2202. <<NOTE: 42 USC 9858 note.>> CHILD CARE STABILIZATION.
(a) Definitions.--In this section:
(1) COVID-19 public health emergency.--The term ``COVID-19
public health emergency'' means the public health emergency
declared by the Secretary of Health and Human Services under
section 319 of the Public Health Service Act (42 U.S.C. 247d) on
January 31, 2020, with respect to COVID-19, including any
renewal of the declaration.
(2) Eligible child care provider.--The term ``eligible child
care provider'' means--
(A) 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); or
(B) a child care provider that is licensed,
regulated, or registered in the State, territory, or
Indian Tribe on the date of enactment of this Act and
meets applicable State and local health and safety
requirements.
(b) Child Care Stabilization Funding.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated, $23,975,000,000,
to remain available through September
[[Page 135 STAT. 32]]
30, 2021, for grants under this section in accordance with the Child
Care and Development Block Grant Act of 1990.
(c) Grants.--From the amounts appropriated to carry out this section
and under the authority of section 658O of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858m) and this section,
the Secretary shall award to each lead agency a child care stabilization
grant, without regard to the requirements in subparagraphs (C) and (E)
of section 658E(c)(3), and in section 658G, of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858c(c)(3), 9858e). Such
grant shall be allotted in accordance with section 658O of the Child
Care and Development Block Grant Act of 1990 (42 U.S.C. 9858m).
(d) State Reservations and Subgrants.--
(1) Reservation.--A lead agency for a State that receives a
child care stabilization grant pursuant to subsection (c) shall
reserve not more than 10 percent of such grant funds to
administer subgrants, provide technical assistance and support
for applying for and accessing the subgrant opportunity,
publicize the availability of the subgrants, carry out
activities to increase the supply of child care, and provide
technical assistance to help child care providers implement
policies as described in paragraph (2)(D)(i).
(2) Subgrants to qualified child care providers.--
(A) In general.--The lead agency shall use the
remainder of the grant funds awarded pursuant to
subsection (c) to make subgrants to qualified child care
providers described in subparagraph (B), regardless of
such a provider's previous receipt of other Federal
assistance, to support the stability of the child care
sector during and after the COVID-19 public health
emergency.
(B) Qualified child care provider.--To be qualified
to receive a subgrant under this paragraph, a provider
shall be an eligible child care provider that on the
date of submission of an application for the subgrant,
was either--
(i) open and available to provide child care
services; or
(ii) closed due to public health, financial
hardship, or other reasons relating to the COVID-
19 public health emergency.
(C) Subgrant amount.--The amount of such a subgrant
to a qualified child care provider shall be based on the
provider's stated current operating expenses, including
costs associated with providing or preparing to provide
child care services during the COVID-19 public health
emergency, and to the extent practicable, cover
sufficient operating expenses to ensure continuous
operations for the intended period of the subgrant.
(D) Application.--The lead agency shall--
(i) <<NOTE: Web posting.>> make available on
the lead agency's website an application for
qualified child care providers that includes
certifications that, for the duration of the
subgrant--
(I) the provider applying will, when
open and available to provide child care
services, implement policies in line
with guidance from the corresponding
State, Tribal, and local authorities,
and
[[Page 135 STAT. 33]]
in accordance with State, Tribal, and
local orders, and, to the greatest
extent possible, implement policies in
line with guidance from the Centers for
Disease Control and Prevention;
(II) for each employee, the provider
will pay not less than the full
compensation, including any benefits,
that was provided to the employee as of
the date of submission of the
application for the subgrant (referred
to in this subclause as ``full
compensation''), and will not take any
action that reduces the weekly amount of
the employee's compensation below the
weekly amount of full compensation, or
that reduces the employee's rate of
compensation below the rate of full
compensation, including the involuntary
furloughing of any employee employed on
the date of submission of the
application for the subgrant; and
(III) the provider will provide
relief from copayments and tuition
payments for the families enrolled in
the provider's program, to the extent
possible, and prioritize such relief for
families struggling to make either type
of payment; and
(ii) accept and process applications submitted
under this subparagraph on a rolling basis, and
provide subgrant funds in advance of provider
expenditures, except as provided in subsection
(e)(2).
(E) <<NOTE: Notification. Deadline.>> Obligation.--
The lead agency shall notify the Secretary if it is
unable to obligate at least 50 percent of the funds
received pursuant to subsection (c) that are available
for subgrants described in this paragraph within 9
months of the date of enactment of this Act.
(e) Uses of Funds.--
(1) In general.--A qualified child care provider that
receives funds through such a subgrant shall use the funds for
at least one of the following:
(A) Personnel costs, including payroll and salaries
or similar compensation for an employee (including any
sole proprietor or independent contractor), employee
benefits, premium pay, or costs for employee recruitment
and retention.
(B) Rent (including rent under a lease agreement) or
payment on any mortgage obligation, utilities, facility
maintenance or improvements, or insurance.
(C) Personal protective equipment, cleaning and
sanitization supplies and services, or training and
professional development related to health and safety
practices.
(D) Purchases of or updates to equipment and
supplies to respond to the COVID-19 public health
emergency.
(E) Goods and services necessary to maintain or
resume child care services.
(F) Mental health supports for children and
employees.
(2) Reimbursement.--The qualified child care provider may
use the subgrant funds to reimburse the provider for sums
obligated or expended before the date of enactment of this Act
for the cost of a good or service described in paragraph (1) to
respond to the COVID-19 public health emergency.
[[Page 135 STAT. 34]]
(f) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other Federal,
State, and local public funds expended to provide child care services
for eligible individuals.
SEC. 2203. HEAD START.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any amounts in the Treasury not otherwise
appropriated, $1,000,000,000, to remain available through September 30,
2022, to carry out the Head Start Act, including for Federal
administrative expenses. After reserving funds for Federal
administrative expenses, the Secretary shall allocate all remaining
amounts to Head Start agencies for one-time grants, and shall allocate
to each Head Start agency an amount that bears the same ratio to the
portion available for allocations as the number of enrolled children
served by the Head Start agency bears to the number of enrolled children
served by all Head Start agencies.
SEC. 2204. PROGRAMS FOR SURVIVORS.
(a) In General.--Section 303 of the Family Violence Prevention and
Services Act (42 U.S.C. 10403) is amended by adding at the end the
following:
``(d) Additional Funding.--For the purposes of carrying out this
title, in addition to amounts otherwise made available for such
purposes, there are appropriated, out of any amounts in the Treasury not
otherwise appropriated, for fiscal year 2021, to remain available until
expended except as otherwise provided in this subsection, each of the
following:
``(1) $180,000,000 to carry out sections 301 through 312, to
be allocated in the manner described in subsection (a)(2),
except that--
``(A) a reference in subsection (a)(2) to an amount
appropriated under subsection (a)(1) shall be considered
to be a reference to an amount appropriated under this
paragraph;
``(B) the matching requirement in section 306(c)(4)
and condition in section 308(d)(3) shall not apply; and
``(C) each reference in section 305(e) to `the end
of the following fiscal year' shall be considered to be
a reference to `the end of fiscal year 2025'; and
``(D) funds made available to a State in a grant
under section 306(a) and obligated in a timely manner
shall be available for expenditure, by the State or a
recipient of funds from the grant, through the end of
fiscal year 2025;
``(2) $18,000,000 to carry out section 309.
``(3) $2,000,000 to carry out section 313, of which
$1,000,000 shall be allocated to support Indian communities.''.
(b) <<NOTE: 42 USC 10401 note.>> COVID-19 Public Health Emergency
Defined.--In this section, the term ``COVID-19 public health emergency''
means the public health emergency declared by the Secretary of Health
and Human Services under section 319 of the Public Health Service Act
(42 U.S.C. 247d) on January 31, 2020, with respect to COVID-19,
including any renewal of the declaration.
(c) Grants to Support Culturally Specific Populations.--
(1) In general.--In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary of Health
[[Page 135 STAT. 35]]
and Human Services (in this section referred to as the
``Secretary''), $49,500,000 for fiscal year 2021, to be
available until expended, to carry out this subsection
(excluding Federal administrative costs, for which funds are
appropriated under subsection (e)).
(2) Use of funds.--From amounts appropriated under paragraph
(1), the Secretary acting through the Director of the Family
Violence Prevention and Services Program, shall--
(A) support culturally specific community-based
organizations to provide culturally specific activities
for survivors of sexual assault and domestic violence,
to address emergent needs resulting from the COVID-19
public health emergency and other public health
concerns; and
(B) support culturally specific community-based
organizations that provide culturally specific
activities to promote strategic partnership development
and collaboration in responding to the impact of COVID-
19 and other public health concerns on survivors of
sexual assault and domestic violence.
(d) Grants to Support Survivors of Sexual Assault.--
(1) In general.--In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary,
$198,000,000 for fiscal year 2021, to be available until
expended, to carry out this subsection (excluding Federal
administrative costs, for which funds are appropriated under
subsection (e)).
(2) Use of funds.--From amounts appropriated under paragraph
(1), the Secretary acting through the Director of the Family
Violence Prevention and Services Program, shall assist rape
crisis centers in transitioning to virtual services and meeting
the emergency needs of survivors.
(e) Administrative Costs.--In addition to amounts otherwise made
available, there is appropriated to the Secretary, out of any amounts in
the Treasury not otherwise appropriated, $2,500,000 for fiscal year
2021, to remain available until expended, for the Federal administrative
costs of carrying out subsections (c) and (d).
SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.
In addition to amounts otherwise available, there is appropriated to
the Secretary of Health and Human Services for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, the following
amounts, to remain available through September 30, 2023:
(1) $250,000,000 for carrying out the program authorized
under section 201 of the Child Abuse Prevention and Treatment
Act (42 U.S.C. 5116), which shall be allocated without regard to
section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall be
allotted to States in accordance with section 203 of such Act
(42 U.S.C. 5116b), except that--
(A) in subsection (b)(1)(A) of such section 203,
``70 percent'' shall be deemed to be ``100 percent'';
and
(B) subsections (b)(1)(B) and (c) of such section
203 shall not apply; and
[[Page 135 STAT. 36]]
(2) $100,000,000 for carrying out the State grant program
authorized under section 106 of the Child Abuse Prevention and
Treatment Act (42 U.S.C. 5106a), which shall be allocated
without regard to section 112(a)(2) of such Act (42 U.S.C.
5106h(a)(2)).
SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
NATIONAL SERVICE TRUST.
(a) Corporation for National and Community Service.--In addition to
amounts otherwise made available, there is appropriated for fiscal year
2021, out of any money in the Treasury not otherwise appropriated, to
the Corporation for National and Community Service, $852,000,000, to
remain available through September 30, 2024, to carry out subsection
(b), except that amounts to carry out subsection (b)(7) shall remain
available until September 30, 2026.
(b) Allocation of Amounts.--Amounts provided by subsection (a) shall
be allocated as follows:
(1) Americorps state and national.--$620,000,000 shall be
used--
(A) to increase the living allowances of
participants in national service programs; and
(B) to make funding adjustments to existing (as of
the date of enactment of this Act) awards and award new
and additional awards to entities to support programs
described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B),
and (5)(B) of subsection (a), and subsection (b)(2), of
section 122 of the National and Community Service Act of
1990 (42 U.S.C. 12572), whether or not the entities are
already grant recipients under such provisions on the
date of enactment of this Act, and notwithstanding
section 122(a)(1)(B)(vi) of the National and Community
Service Act of 1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by--
(i) prioritizing entities serving communities
disproportionately impacted by COVID-19 and
utilizing culturally competent and multilingual
strategies in the provision of services; and
(ii) taking into account the diversity of
communities and participants served by such
entities, including racial, ethnic, socioeconomic,
linguistic, or geographic diversity.
(2) State commissions.--$20,000,000 shall be used to make
adjustments to existing (as of the date of enactment of this
Act) awards and new and additional awards, including awards to
State Commissions on National and Community Service, under
section 126(a) of the National and Community Service Act of 1990
(42 U.S.C. 12576(a)).
(3) Volunteer generation fund.--$20,000,000 shall be used
for expenses authorized under section 501(a)(4)(F) of the
National and Community Service Act of 1990 (42 U.S.C.
12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B) of
that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants
awarded by the Corporation for National and Community Service on
a competitive basis.
(4) Americorps vista.--$80,000,000 shall be used for the
purposes described in section 101 of the Domestic Volunteer
Service Act of 1973 (42 U.S.C. 4951), including to increase
[[Page 135 STAT. 37]]
the living allowances of volunteers, described in section 105(b)
of the Domestic Volunteer Service Act of 1973 (42 U.S.C.
4955(b)).
(5) National senior service corps.--$30,000,000 shall be
used for the purposes described in section 200 of the Domestic
Volunteer Service Act of 1973 (42 U.S.C. 5000).
(6) Administrative costs.--$73,000,000 shall be used for the
Corporation for National and Community Service for
administrative expenses to carry out programs and activities
funded by subsection (a).
(7) Office of inspector general.--$9,000,000 shall be used
for the Office of Inspector General of the Corporation for
National and Community Service for salaries and expenses
necessary for oversight and audit of programs and activities
funded by subsection (a).
(c) National Service Trust.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $148,000,000, to remain
available until expended, for administration of the National Service
Trust, and for payment to the Trust for the provision of educational
awards pursuant to section 145(a)(1)(A) of the National and Community
Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).
Subtitle D--Public Health
SEC. 2301. <<NOTE: 42 USC 247d note.>> FUNDING FOR COVID-19
VACCINE ACTIVITIES AT THE CENTERS FOR
DISEASE CONTROL AND PREVENTION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $7,500,000,000, to
remain available until expended, to carry out activities to plan,
prepare for, promote, distribute, administer, monitor, and track COVID-
19 vaccines.
(b) <<NOTE: Consultation.>> Use of Funds.--The Secretary, acting
through the Director of the Centers for Disease Control and Prevention,
and in consultation with other agencies, as applicable, shall, in
conducting activities referred to in subsection (a)--
(1) conduct activities to enhance, expand, and improve
nationwide COVID-19 vaccine distribution and administration,
including activities related to distribution of ancillary
medical products and supplies related to vaccines; and
(2) provide technical assistance, guidance, and support to,
and award grants or cooperative agreements to, State, local,
Tribal, and territorial public health departments for
enhancement of COVID-19 vaccine distribution and administration
capabilities, including--
(A) the distribution and administration of vaccines
licensed under section 351 of the Public Health Service
Act (42 U.S.C. 262) or authorized under section 564 of
the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
360bbb-3) and ancillary medical products and supplies
related to vaccines;
[[Page 135 STAT. 38]]
(B) the establishment and expansion, including
staffing support, of community vaccination centers,
particularly in underserved areas;
(C) the deployment of mobile vaccination units,
particularly in underserved areas;
(D) information technology, standards-based data,
and reporting enhancements, including improvements
necessary to support standards-based sharing of data
related to vaccine distribution and vaccinations and
systems that enhance vaccine safety, effectiveness, and
uptake, particularly among underserved populations;
(E) facilities enhancements;
(F) communication with the public regarding when,
where, and how to receive COVID-19 vaccines; and
(G) transportation of individuals to facilitate
vaccinations, including at community vaccination centers
and mobile vaccination units, particularly for
underserved populations.
(c) Supplemental Funding for State Vaccination Grants.--
(1) Definitions.--In this subsection:
(A) Base formula.--The term ``base formula'' means
the allocation formula that applied to the Public Health
Emergency Preparedness cooperative agreement in fiscal
year 2020.
(B) Alternative allocation.--The term ``alternative
allocation'' means an allocation to each State,
territory, or locality calculated using the percentage
derived from the allocation received by such State,
territory, or locality of the aggregate amount of fiscal
year 2020 Public Health Emergency Preparedness
cooperative agreement awards under section 319C-1 of the
Public Health Service Act (42 U.S.C. 247d-3a).
(2) Supplemental funding.--
(A) <<NOTE: Deadline.>> In general.--Not later than
21 days after the date of enactment of this Act, the
Secretary shall, out of amounts described in subsection
(a), provide supplemental funding to any State,
locality, or territory that received less of the amounts
that were appropriated under title III of division M of
Public Law 116-260 for vaccination grants to be issued
by the Centers for Disease Control and Prevention than
such State, locality, or territory would have received
had such amounts been allocated using the alternative
allocation.
(B) Amount.--The amount of supplemental funding
provided under this subsection shall be equal to the
difference between--
(i) the amount the State, locality, or
territory received, or would receive, under the
base formula; and
(ii) the amount the State, locality, or
territory would receive under the alternative
allocation.
SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $1,000,000,000, to remain available until
expended, to carry out activities, acting
[[Page 135 STAT. 39]]
through the Director of the Centers for Disease Control and Prevention--
(1) to strengthen vaccine confidence in the United States,
including its territories and possessions;
(2) to provide further information and education with
respect to vaccines licensed under section 351 of the Public
Health Service Act (42 U.S.C. 262) or authorized under section
564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
360bbb-3); and
(3) to improve rates of vaccination throughout the United
States, including its territories and possessions, including
through activities described in section 313 of the Public Health
Service Act, as amended by section 311 of division BB of the
Consolidated Appropriations Act, 2021 (Public Law 116-260).
SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES,
THERAPEUTICS, AND MEDICAL SUPPLIES.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $6,050,000,000, to remain available until
expended, for necessary expenses with respect to research, development,
manufacturing, production, and the purchase of vaccines, therapeutics,
and ancillary medical products and supplies to prevent, prepare, or
respond to--
(1) SARS-CoV-2 or any viral variant mutating therefrom with
pandemic potential; and
(2) COVID-19 or any disease with potential for creating a
pandemic.
SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE
ACTIVITIES AT THE FOOD AND DRUG
ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $500,000,000, to remain available until
expended, to be used for the evaluation of the continued performance,
safety, and effectiveness, including with respect to emerging COVID-19
variants, of vaccines, therapeutics, and diagnostics approved, cleared,
licensed, or authorized for use for the treatment, prevention, or
diagnosis of COVID-19; facilitation of advanced continuous manufacturing
activities related to production of vaccines and related materials;
facilitation and conduct of inspections related to the manufacturing of
vaccines, therapeutics, and devices delayed or cancelled for reasons
related to COVID-19; review of devices authorized for use for the
treatment, prevention, or diagnosis of COVID-19; and oversight of the
supply chain and mitigation of shortages of vaccines, therapeutics, and
devices approved, cleared, licensed, or authorized for use for the
treatment, prevention, or diagnosis of COVID-19 by the Food and Drug
Administration.
SEC. 2305. REDUCED COST-SHARING.
(a) In General.--Section 1402 of the Patient Protection and
Affordable Care Act is amended by redesignating subsection (f) as
subsection (g) and by inserting after subsection (e) the following new
subsection:
``(f) Special Rule for Individuals Who Receive Unemployment
Compensation During 2021.--For purposes of this section,
[[Page 135 STAT. 40]]
in the case of an individual who has received, or has been approved to
receive, unemployment compensation for any week beginning during 2021,
for the plan year in which such week begins--
``(1) such individual shall be treated as meeting the
requirements of subsection (b)(2), and
``(2) for purposes of subsections (c) and (d), there shall
not be taken into account any household income of the individual
in excess of 133 percent of the poverty line for a family of the
size involved.''.
(b) <<NOTE: 42 USC 18071 note.>> Effective Date.--The amendment
made by this section shall apply to plan years beginning after December
31, 2020.
Subtitle E--Testing
SEC. 2401. <<NOTE: 42 USC 247d note.>> FUNDING FOR COVID-19
TESTING, CONTACT TRACING, AND MITIGATION
ACTIVITIES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $47,800,000,000,
to remain available until expended, to carry out activities to detect,
diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
related strategies to mitigate the spread of COVID-19.
(b) Use of Funds.--From amounts appropriated by subsection (a), the
Secretary shall--
(1) implement a national, evidence-based strategy for
testing, contact tracing, surveillance, and mitigation with
respect to SARS-CoV-2 and COVID-19, including through activities
authorized under section 319(a) of the Public Health Service
Act;
(2) provide technical assistance, guidance, and support, and
award grants or cooperative agreements to State, local, and
territorial public health departments for activities to detect,
diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections
and related strategies and activities to mitigate the spread of
COVID-19;
(3) support the development, manufacturing, procurement,
distribution, and administration of tests to detect or diagnose
SARS-CoV-2 and COVID-19, including through--
(A) support for the development, manufacture,
procurement, and distribution of supplies necessary for
administering tests, such as personal protective
equipment; and
(B) support for the acquisition, construction,
alteration, or renovation of non-federally owned
facilities for the production of diagnostics and
ancillary medical products and supplies where the
Secretary determines that such an investment is
necessary to ensure the production of sufficient amounts
of such supplies;
(4) establish and expand Federal, State, local, and
territorial testing and contact tracing capabilities,
including--
(A) through investments in laboratory capacity, such
as--
(i) academic and research laboratories, or
other laboratories that could be used for
processing of COVID-19 testing;
[[Page 135 STAT. 41]]
(ii) community-based testing sites and
community-based organizations; or
(iii) mobile health units, particularly in
medically underserved areas; and
(B) with respect to quarantine and isolation of
contacts;
(5) enhance information technology, data modernization, and
reporting, including improvements necessary to support sharing
of data related to public health capabilities;
(6) award grants to, or enter into cooperative agreements or
contracts with, State, local, and territorial public health
departments to establish, expand, and sustain a public health
workforce; and
(7) to cover administrative and program support costs
necessary to conduct activities related to subparagraph (a).
SEC. 2402. <<NOTE: 42 USC 289g-5 note.>> FUNDING FOR SARS-COV-2
GENOMIC SEQUENCING AND SURVEILLANCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021 out of any money
in the Treasury not otherwise appropriated, $1,750,000,000, to remain
available until expended, to strengthen and expand activities and
workforce related to genomic sequencing, analytics, and disease
surveillance.
(b) Use of Funds.--From amounts appropriated by subsection (a), the
Secretary, acting through the Director of the Centers for Disease
Control and Prevention, shall--
(1) conduct, expand, and improve activities to sequence
genomes, identify mutations, and survey the circulation and
transmission of viruses and other organisms, including strains
of SARS-CoV-2;
(2) award grants or cooperative agreements to State, local,
Tribal, or territorial public health departments or public
health laboratories--
(A) to increase their capacity to sequence genomes
of circulating strains of viruses and other organisms,
including SARS-CoV-2;
(B) to identify mutations in viruses and other
organisms, including SARS-CoV-2;
(C) to use genomic sequencing to identify outbreaks
and clusters of diseases or infections, including COVID-
19; and
(D) to develop effective disease response strategies
based on genomic sequencing and surveillance data;
(3) enhance and expand the informatics capabilities of the
public health workforce; and
(4) <<NOTE: Grants.>> award grants for the construction,
alteration, or renovation of facilities to improve genomic
sequencing and surveillance capabilities at the State and local
level.
SEC. 2403. FUNDING FOR GLOBAL HEALTH.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any amounts in the Treasury
not otherwise appropriated, $750,000,000, to remain available until
expended, for activities to be conducted acting through the Director of
the Centers for Disease Control and Prevention to combat SARS-CoV-2,
COVID-19, and other emerging infectious disease threats globally,
including efforts related to global health security, global disease
detection and response, global health
[[Page 135 STAT. 42]]
protection, global immunization, and global coordination on public
health.
SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $500,000,000, to remain available until
expended, for activities to be conducted acting through the Director of
the Centers for Disease Control and Prevention to support public health
data surveillance and analytics infrastructure modernization initiatives
at the Centers for Disease Control and Prevention, and establish,
expand, and maintain efforts to modernize the United States disease
warning system to forecast and track hotspots for COVID-19, its
variants, and emerging biological threats, including academic and
workforce support for analytics and informatics infrastructure and data
collection systems.
Subtitle F--Public Health Workforce
SEC. 2501. <<NOTE: 42 USC 295 note.>> FUNDING FOR PUBLIC HEALTH
WORKFORCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $7,660,000,000, to
remain available until expended, to carry out activities related to
establishing, expanding, and sustaining a public health workforce,
including by making awards to State, local, and territorial public
health departments.
(b) Use of Funds for Public Health Departments.--Amounts made
available to an awardee pursuant to subsection (a) shall be used for the
following:
(1) Costs, including wages and benefits, related to the
recruiting, hiring, and training of individuals--
(A) to serve as case investigators, contact tracers,
social support specialists, community health workers,
public health nurses, disease intervention specialists,
epidemiologists, program managers, laboratory personnel,
informaticians, communication and policy experts, and
any other positions as may be required to prevent,
prepare for, and respond to COVID-19; and
(B) who are employed by--
(i) the State, territorial, or local public
health department involved; or
(ii) a nonprofit private or public
organization with demonstrated expertise in
implementing public health programs and
established relationships with such State,
territorial, or local public health departments,
particularly in medically underserved areas.
(2) Personal protective equipment, data management and other
technology, or other necessary supplies.
(3) Administrative costs and activities necessary for
awardees to implement activities funded under this section.
(4) Subawards from recipients of awards under subsection (a)
to local health departments for the purposes of the activities
funded under this section.
[[Page 135 STAT. 43]]
SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available until
expended, for carrying out section 2813 of the Public Health Service Act
(42 U.S.C. 300hh-15).
Subtitle G--Public Health Investments
SEC. 2601. <<NOTE: 42 USC 254b note.>> FUNDING FOR COMMUNITY
HEALTH CENTERS AND COMMUNITY CARE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $7,600,000,000, to
remain available until expended, for necessary expenses for awarding
grants and cooperative agreements under section 330 of the Public Health
Service Act (42 U.S.C. 254b) to be awarded without regard to the time
limitation in subsection (e)(3) and subsections (e)(6)(A)(iii),
(e)(6)(B)(iii), and (r)(2)(B) of such section 330, and for necessary
expenses for awarding grants to Federally qualified health centers, as
described in section 1861(aa)(4)(B) of the Social Security Act (42
U.S.C. 1395x(aa)(4)(B)), and for awarding grants or contracts to Papa
Ola Lokahi and to qualified entities under sections 4 and 6 of the
Native Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705). Of
the total amount appropriated by the preceding sentence, not less than
$20,000,000 shall be for grants or contracts to Papa Ola Lokahi and to
qualified entities under sections 4 and 6 of the Native Hawaiian Health
Care Improvement Act (42 U.S.C. 11703, 11705).
(b) Use of Funds.--Amounts made available to an awardee pursuant to
subsection (a) shall be used--
(1) to plan, prepare for, promote, distribute, administer,
and track COVID-19 vaccines, and to carry out other vaccine-
related activities;
(2) to detect, diagnose, trace, and monitor COVID-19
infections and related activities necessary to mitigate the
spread of COVID-19, including activities related to, and
equipment or supplies purchased for, testing, contact tracing,
surveillance, mitigation, and treatment of COVID-19;
(3) to purchase equipment and supplies to conduct mobile
testing or vaccinations for COVID-19, to purchase and maintain
mobile vehicles and equipment to conduct such testing or
vaccinations, and to hire and train laboratory personnel and
other staff to conduct such mobile testing or vaccinations,
particularly in medically underserved areas;
(4) to establish, expand, and sustain the health care
workforce to prevent, prepare for, and respond to COVID-19, and
to carry out other health workforce-related activities;
(5) to modify, enhance, and expand health care services and
infrastructure; and
(6) to conduct community outreach and education activities
related to COVID-19.
(c) <<NOTE: Time period.>> Past Expenditures.--An awardee may use
amounts awarded pursuant to subsection (a) to cover the costs of the
awardee carrying out any of the activities described in subsection (b)
during
[[Page 135 STAT. 44]]
the period beginning on the date of the declaration of a public health
emergency by the Secretary under section 319 of the Public Health
Service Act (42 U.S.C. 247d) on January 31, 2020, with respect to COVID-
19 and ending on the date of such award.
SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $800,000,000, to remain
available until expended, for carrying out sections 338A, 338B, and 338I
of the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1) with
respect to the health workforce.
(b) State Loan Repayment Programs.--
(1) In general.--Of the amount made available pursuant to
subsection (a), $100,000,000 shall be made available for
providing primary health services through grants to States under
section 338I(a) of the Public Health Service Act (42 U.S.C.
254q-1(a)).
(2) Conditions.--With respect to grants described in
paragraph (1) using funds made available under such paragraph:
(A) Section 338I(b) of the Public Health Service Act
(42 U.S.C. 254q-1(b)) shall not apply.
(B) Notwithstanding section 338I(d)(2) of the Public
Health Service Act (42 U.S.C. 254q-1(d)(2)), not more
than 10 percent of an award to a State from such
amounts, may be used by the State for costs of
administering the State loan repayment program.
SEC. 2603. FUNDING FOR NURSE CORPS.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $200,000,000, to remain available until
expended, for carrying out section 846 of the Public Health Service Act
(42 U.S.C. 297n).
SEC. 2604. <<NOTE: 42 USC 256h note.>> FUNDING FOR TEACHING
HEALTH CENTERS THAT OPERATE GRADUATE
MEDICAL EDUCATION.
(a) In General.--In addition to amounts otherwise available, and
notwithstanding the capped amount referenced in sections 340H(b)(2) and
340H(d)(2) of the Public Health Service Act (42 U.S.C. 256h(b)(2) and
(d)(2)), there is appropriated to the Secretary for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$330,000,000, to remain available until September 30, 2023, for the
program of payments to teaching health centers that operate graduate
medical education under section 340H of the Public Health Service Act
(42 U.S.C. 256h) and for teaching health center development grants
authorized under section 749A of the Public Health Service Act (42
U.S.C. 293l-1).
(b) Use of Funds.--Amounts made available pursuant to subsection (a)
shall be used for the following activities:
(1) For making payments to establish new approved graduate
medical residency training programs pursuant to section
340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
256h(a)(1)(C)).
(2) To provide an increase to the per resident amount
described in section 340H(a)(2) of the Public Health Service Act
(42 U.S.C. 256h(a)(2)) of $10,000.
[[Page 135 STAT. 45]]
(3) For making payments under section 340H(a)(1)(A) of the
Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to
qualified teaching health centers for maintenance of filled
positions at existing approved graduate medical residency
training programs.
(4) For making payments under section 340H(a)(1)(B) of the
Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
expansion of existing approved graduate medical residency
training programs.
(5) For making awards under section 749A of the Public
Health Service Act (42 U.S.C. 293l-1) to teaching health centers
for the purpose of establishing new accredited or expanded
primary care residency programs.
(6) To cover administrative costs and activities necessary
for qualified teaching health centers receiving payments under
section 340H of the Public Health Service Act (42 U.S.C. 256h)
to carry out activities under such section.
SEC. 2605. FUNDING FOR FAMILY PLANNING.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $50,000,000, to remain available until expended,
for necessary expenses for making grants and contracts under section
1001 of the Public Health Service Act (42 U.S.C. 300).
Subtitle H--Mental Health and Substance Use Disorder
SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH
SERVICES.
In addition to amounts otherwise available, there is appropriated to
the Secretary of Health and Human Services (in this subtitle referred to
as the ``Secretary'') for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $1,500,000,000, to remain available
until expended, for carrying out subpart I of part B of title XIX of the
Public Health Service Act (42 U.S.C. 300x et seq.), subpart III of part
B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), and section
505(c) of such Act (42 U.S.C. 290aa-4(c)) with respect to mental health.
Notwithstanding section 1952 of the Public Health Service Act (42 U.S.C.
300x-62), any amount awarded to a State out of amounts appropriated by
this section shall be expended by the State by September 30, 2025.
SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT
OF SUBSTANCE ABUSE.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $1,500,000,000, to remain available until
expended, for carrying out subpart II of part B of title XIX of the
Public Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III of
part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), section
505(d) of such Act (42 U.S.C. 290aa-4(d)) with respect to substance
abuse, and section 515(d) of such Act (42 U.S.C. 290bb-
21(d)). <<NOTE: Deadline.>> Notwithstanding section 1952
[[Page 135 STAT. 46]]
of the Public Health Service Act (42 U.S.C. 300x-62), any amount awarded
to a State out of amounts appropriated by this section shall be expended
by the State by September 30, 2025.
SEC. 2703. <<NOTE: 42 USC 294n note prec.>> FUNDING FOR MENTAL
HEALTH AND SUBSTANCE USE DISORDER
TRAINING FOR HEALTH CARE PROFESSIONALS,
PARAPROFESSIONALS, AND PUBLIC SAFETY
OFFICERS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $80,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) <<NOTE: Grants. Contracts.>> Use of Funding.--The Secretary,
acting through the Administrator of the Health Resources and Services
Administration, shall, taking into consideration the needs of rural and
medically underserved communities, use amounts appropriated by
subsection (a) to award grants or contracts to health professions
schools, academic health centers, State or local governments, Indian
Tribes and Tribal organizations, or other appropriate public or private
nonprofit entities (or consortia of entities, including entities
promoting multidisciplinary approaches), to plan, develop, operate, or
participate in health professions and nursing training activities for
health care students, residents, professionals, paraprofessionals,
trainees, and public safety officers, and employers of such individuals,
in evidence-informed strategies for reducing and addressing suicide,
burnout, mental health conditions, and substance use disorders among
health care professionals.
SEC. 2704. <<NOTE: 42 USC 294n note prec.>> FUNDING FOR EDUCATION
AND AWARENESS CAMPAIGN ENCOURAGING
HEALTHY WORK CONDITIONS AND USE OF
MENTAL HEALTH AND SUBSTANCE USE DISORDER
SERVICES BY HEALTH CARE PROFESSIONALS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $20,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) <<NOTE: Consultation.>> Use of Funds.--The Secretary, acting
through the Director of the Centers for Disease Control and Prevention
and in consultation with the medical professional community, shall use
amounts appropriated by subsection (a) to carry out a national evidence-
based education and awareness campaign directed at health care
professionals and first responders (such as emergency medical service
providers), and employers of such professionals and first responders.
Such awareness campaign shall--
(1) encourage primary prevention of mental health conditions
and substance use disorders and secondary and tertiary
prevention by encouraging health care professionals to seek
support and treatment for their own mental health and substance
use concerns; and
(2) help such professionals to identify risk factors in
themselves and others and respond to such risks.
SEC. 2705. <<NOTE: 42 USC 294n note prec.>> FUNDING FOR GRANTS
FOR HEALTH CARE PROVIDERS TO PROMOTE
MENTAL HEALTH AMONG THEIR HEALTH
PROFESSIONAL WORKFORCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out
[[Page 135 STAT. 47]]
of any money in the Treasury not otherwise appropriated, $40,000,000, to
remain available until expended, for the purpose described in subsection
(b).
(b) <<NOTE: Contracts.>> Use of Funds.--The Secretary, acting
through the Administrator of the Health Resources and Services
Administration, shall, taking into consideration the needs of rural and
medically underserved communities, use amounts appropriated by
subsection (a) to award grants or contracts to entities providing health
care, including health care providers associations and Federally
qualified health centers, to establish, enhance, or expand evidence-
informed programs or protocols to promote mental health among their
providers, other personnel, and members.
SEC. 2706. <<NOTE: 42 USC 290dd-3 note.>> FUNDING FOR COMMUNITY-
BASED FUNDING FOR LOCAL SUBSTANCE USE
DISORDER SERVICES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended, to carry out the purpose described in
subsection (b).
(b) Use of Funds.--
(1) <<NOTE: Grants.>> In general.--The Secretary, acting
through the Assistant Secretary for Mental Health and Substance
Use and in consultation with the Director of the Centers for
Disease Control and Prevention, shall award grants to support
States; local, Tribal, and territorial governments; Tribal
organizations; nonprofit community-based organizations; and
primary and behavioral health organizations to support
community-based overdose prevention programs, syringe services
programs, and other harm reduction services.
(2) Use of grant funds.--Grant funds awarded under this
section to eligible entities shall be used for preventing and
controlling the spread of infectious diseases and the
consequences of such diseases for individuals with substance use
disorder, distributing opioid overdose reversal medication to
individuals at risk of overdose, connecting individuals at risk
for, or with, a substance use disorder to overdose education,
counseling, and health education, and encouraging such
individuals to take steps to reduce the negative personal and
public health impacts of substance use or misuse.
SEC. 2707. <<NOTE: 42 USC 290aa note.>> FUNDING FOR COMMUNITY-
BASED FUNDING FOR LOCAL BEHAVIORAL
HEALTH NEEDS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, to carry out the purpose described in
subsection (b).
(b) Use of Funds.--
(1) <<NOTE: Grants.>> In general.--The Secretary, acting
through the Assistant Secretary for Mental Health and Substance
Use, shall award grants to State, local, Tribal, and territorial
governments, Tribal organizations, nonprofit community-based
entities, and primary care and behavioral health organizations
to address increased community behavioral health needs worsened
by the COVID-19 public health emergency.
(2) Use of grant funds.--Grant funds awarded under this
section to eligible entities shall be used for promoting
[[Page 135 STAT. 48]]
care coordination among local entities; training the mental and
behavioral health workforce, relevant stakeholders, and
community members; expanding evidence-based integrated models of
care; addressing surge capacity for mental and behavioral health
needs; providing mental and behavioral health services to
individuals with mental health needs (including co-occurring
substance use disorders) as delivered by behavioral and mental
health professionals utilizing telehealth services; and
supporting, enhancing, or expanding mental and behavioral health
preventive and crisis intervention services.
SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS
NETWORK.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $10,000,000, to remain available until expended,
for carrying out section 582 of the Public Health Service Act (42 U.S.C.
290hh-1) with respect to addressing the problem of high-risk or
medically underserved persons who experience violence-related stress.
SEC. 2709. FUNDING FOR PROJECT AWARE.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $30,000,000, to remain available until expended,
for carrying out section 520A of the Public Health Service Act (42
U.S.C. 290bb-32) with respect to advancing wellness and resiliency in
education.
SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $20,000,000, to remain available until expended,
for carrying out sections 520E and 520E-2 of the Public Health Service
Act (42 U.S.C. 290bb-36, 290bb-36b).
SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND
TRAINING.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available until
expended, for carrying out section 756 of the Public Health Service Act
(42 U.S.C. 294e-1).
SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.
In addition to amounts otherwise available, there is appropriated to
the Secretary for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $80,000,000, to remain available until expended,
for carrying out section 330M of the Public Health Service Act (42
U.S.C. 254c-19).
SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY
BEHAVIORAL HEALTH CLINICS.
In addition to amounts otherwise available, there is appropriated to
the Secretary, acting through the Assistant Secretary for Mental Health
and Substance Use, for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $420,000,000, to remain available
until expended, for grants to
[[Page 135 STAT. 49]]
communities and community organizations that meet the criteria for
Certified Community Behavioral Health Clinics pursuant to section 223(a)
of the Protecting Access to Medicare Act of 2014 (42 U.S.C. 1396a note).
Subtitle I--Exchange Grant Program
SEC. 2801. <<NOTE: 42 USC 18031 note.>> ESTABLISHING A GRANT
PROGRAM FOR EXCHANGE MODERNIZATION.
(a) In General.--Out of funds appropriated under subsection (b), the
Secretary of Health and Human Services (in this subtitle referred to as
the ``Secretary'') shall award grants to each American Health Benefits
Exchange established under section 1311(b) of the Patient Protection and
Affordable Care Act (42 U.S.C. 18031(b)) (other than an Exchange
established by the Secretary under section 1321(c) of such Act (42
U.S.C. 18041(c))) that submits to the Secretary an application at such
time and in such manner, and containing such information, as specified
by the Secretary, for purposes of enabling such Exchange to modernize or
update any system, program, or technology utilized by such Exchange to
ensure such Exchange is compliant with all applicable requirements.
(b) Funding.--In addition to amounts otherwise available, there is
appropriated, for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $20,000,000, to remain available until September
30, 2022, for carrying out this section.
Subtitle J--Continued Assistance to Rail Workers
SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD
UNEMPLOYMENT INSURANCE ACT.
(a) In General.--Section 2(a)(5)(A) of the Railroad Unemployment
Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended--
(1) in the first sentence--
(A) by striking ``March 14, 2021'' and inserting
``September 6, 2021'';
(B) by striking ``or July 1, 2020'' and inserting
``July 1, 2020, or July 1, 2021''; and
(2) in the fourth sentence, by striking ``March 14, 2021''
and inserting ``September 6, 2021''.
(b) <<NOTE: 45 USC 352 note.>> Clarification on Authority to Use
Funds.--Funds appropriated under subparagraph (B) of section 2(a)(5) of
the Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)) shall be
available to cover the cost of recovery benefits provided under such
section 2(a)(5) by reason of the amendments made by subsection (a) as
well as to cover the cost of such benefits provided under such section
2(a)(5) as in effect on the day before the date of enactment of this
Act.
SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
UNEMPLOYMENT INSURANCE ACT.
(a) In General.--Section 2(c)(2)(D) of the Railroad Unemployment
Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended--
(1) in clause (i)--
[[Page 135 STAT. 50]]
(A) in subclause (I), by striking ``185 days'' and
inserting ``330 days'';
(B) in subclause (II),
(i) by striking ``19 consecutive 14-day
periods'' and inserting ``33 consecutive 14-day
periods''; and
(ii) by striking ``6 consecutive 14-day
periods'' and inserting ``20 consecutive 14-day
periods'';
(2) in clause (ii)--
(A) by striking ``120 days of unemployment'' and
inserting ``265 days of unemployment'';
(B) by striking ``12 consecutive 14-day periods''
and inserting ``27 consecutive 14-day periods''; and
(C) by striking ``6 consecutive 14-day periods'' and
inserting ``20 consecutive 14-day periods'';
(3) in clause (iii)--
(A) by striking ``June 30, 2021'' and inserting
``June 30, 2022''; and
(B) by striking ``the provisions of clauses (i) and
(ii) shall not apply to any employee whose extended
benefit period under subparagraph (B) begins after March
14, 2021, and shall not apply to any employee with
respect to any registration period beginning after April
5, 2021.'' and inserting ``the provisions of clauses (i)
and (ii) shall not apply to any employee with respect to
any registration period beginning after September 6,
2021.''; and
(4) in clause (v), by adding at the end the following: ``In
addition to the amount appropriated by the preceding two
sentences, out of any funds in the Treasury not otherwise
appropriated, there are appropriated $2,000,000 to cover the
cost of additional extended unemployment benefits provided under
this subparagraph, to remain available until expended.''.
(b) <<NOTE: 45 USC 352 note.>> Clarification on Authority to Use
Funds.--Funds appropriated under the first, second, or third sentence of
clause (v) of section 2(c)(2)(D) of the Railroad Unemployment Insurance
Act shall be available to cover the cost of additional extended
unemployment benefits provided under such section 2(c)(2)(D) by reason
of the amendments made by subsection (a) as well as to cover the cost of
such benefits provided under such section 2(c)(2)(D) as in effect on the
day before the date of enactment of this Act.
SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR
BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
INSURANCE ACT.
(a) In General.--Section 2112(a) of the CARES Act (15 U.S.C.
9030(a)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
(b) <<NOTE: 15 USC 9030 note.>> Clarification on Authority To Use
Funds.--Funds appropriated under section 2112(c) of the CARES Act (15
U.S.C. 9030(c)) shall be available to cover the cost of additional
benefits payable due to section 2112(a) of such Act by reason of the
amendments made by subsection (a) as well as to cover the cost of such
benefits payable due to such section 2112(a) as in effect on the day
before the date of enactment of this Act.
[[Page 135 STAT. 51]]
SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR
GENERAL FUNDING.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(1) $27,975,000, to remain available until expended, for the
Railroad Retirement Board, to prevent, prepare for, and respond
to coronavirus, of which--
(A) $6,800,000 shall be for additional hiring and
overtime bonuses as needed to administer the Railroad
Unemployment Insurance Act; and
(B) $21,175,000 shall be to supplement, not
supplant, existing resources devoted to operations and
improvements for the Information Technology Investment
Initiatives of the Railroad Retirement Board; and
(2) $500,000, to remain available until expended, for the
Railroad Retirement Board Office of Inspector General for audit,
investigatory and review activities.
Subtitle K--Ratepayer Protection
SEC. 2911. FUNDING FOR LIHEAP.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any amounts in the Treasury not otherwise
appropriated, $4,500,000,000, to remain available through September 30,
2022, for additional funding to provide payments under section 2602(b)
of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C.
8621(b)), except that--
(1) $2,250,000,000 of such amounts shall be allocated as
though the total appropriation for such payments for fiscal year
2021 was less than $1,975,000,000; and
(2) section 2607(b)(2)(B) of such Act (42 U.S.C.
8626(b)(2)(B)) shall not apply to funds appropriated under this
section for fiscal year 2021.
SEC. 2912. <<NOTE: 15 USC 9058b.>> FUNDING FOR WATER ASSISTANCE
PROGRAM.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
section referred to as the ``Secretary'') for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated, $500,000,000, to
remain available until expended, for grants to States and Indian Tribes
to assist low-income households, particularly those with the lowest
incomes, that pay a high proportion of household income for drinking
water and wastewater services, by providing funds to owners or operators
of public water systems or treatment works to reduce arrearages of and
rates charged to such households for such services.
(b) Allotment.--The Secretary shall--
(1) allot amounts appropriated in this section to a State or
Indian Tribe based on--
(A) the percentage of households in the State, or
under the jurisdiction of the Indian Tribe, with income
equal or less than 150 percent of the Federal poverty
line; and
(B) the percentage of households in the State, or
under the jurisdiction of the Indian Tribe, that spend
more than 30 percent of monthly income on housing; and
[[Page 135 STAT. 52]]
(2) reserve up to 3 percent of the amount appropriated in
this section for Indian Tribes and tribal organizations.
(c) Definition.--In this section, the term ``State'' means each of
the 50 States of the United States, the District of Columbia, the
Commonwealth of Puerto Rico, American Samoa, Guam, the United States
Virgin Islands, and the Commonwealth of the Northern Mariana Islands.
Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship
Families
SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $1,434,000,000, to remain available
until expended, to carry out the Older Americans Act of 1965.
(b) Allocation of Amounts.--Amounts made available by subsection (a)
shall be available as follows:
(1) $750,000,000 shall be available to carry out part C of
title III of such Act.
(2) $25,000,000 shall be available to carry out title VI of
such Act, including part C of such title.
(3) $460,000,000 shall be available to carry out part B of
title III of such Act, including for--
(A) supportive services of the types made available
for fiscal year 2020;
(B) efforts related to COVID-19 vaccination
outreach, including education, communication,
transportation, and other activities to facilitate
vaccination of older individuals; and
(C) prevention and mitigation activities related to
COVID-19 focused on addressing extended social isolation
among older individuals, including activities for
investments in technological equipment and solutions or
other strategies aimed at alleviating negative health
effects of social isolation due to long-term stay-at-
home recommendations for older individuals for the
duration of the COVID-19 public health emergency.
(4) $44,000,000 shall be available to carry out part D of
title III of such Act.
(5) $145,000,000 shall be available to carry out part E of
title III of such Act.
(6) $10,000,000 shall be available to carry out the long-
term care ombudsman program under title VII of such Act.
SEC. 2922. <<NOTE: 42 USC 3020g.>> NATIONAL TECHNICAL ASSISTANCE
CENTER ON GRANDFAMILIES AND KINSHIP
FAMILIES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services for fiscal
year 2021, out of any money in the Treasury not otherwise appropriated,
$10,000,000, to remain available through September 30, 2025, for the
Secretary, acting through the Administrator of the Administration for
Community Living, to establish,
[[Page 135 STAT. 53]]
directly or through grants or contracts, a National Technical Assistance
Center on Grandfamilies and Kinship Families (in this section referred
to as the ``Center'') to provide training, technical assistance, and
resources for government programs, nonprofit and other community-based
organizations, and Indian Tribes, Tribal organizations, and urban Indian
organizations, that serve grandfamilies and kinship families to support
the health and well-being of members of grandfamilies and kinship
families, including caregivers, children, and their parents. The Center
shall focus primarily on serving grandfamilies and kinship families in
which the primary caregiver is an adult age 55 or older, or the child
has one or more disabilities.
(b) Activities of the Center.--The Center shall--
(1) engage experts to stimulate the development of new and
identify existing evidence-based, evidence-informed, and
exemplary practices or programs related to health promotion
(including mental health and substance use disorder treatment),
education, nutrition, housing, financial needs, legal issues,
disability self-determination, caregiver support, and other
issues to help serve caregivers, children, and their parents in
grandfamilies and kinship families;
(2) encourage and support the implementation of the
evidence-based, evidence-informed, and exemplary practices or
programs identified under paragraph (1) to support grandfamilies
and kinship families and to promote coordination of services for
grandfamilies and kinship families across systems that support
them;
(3) facilitate learning across States, territories, Indian
Tribes, Tribal organizations, and urban Indian organizations for
providing technical assistance, resources, and training related
to issues described in paragraph (1) to individuals and entities
across systems that directly work with grandfamilies and kinship
families;
(4) help government programs, nonprofit and other community-
based organizations, and Indian Tribes, Tribal organizations,
and urban Indian organizations, serving grandfamilies and
kinship families, to plan and coordinate responses to assist
grandfamilies and kinship families during national, State,
Tribal, territorial, and local emergencies and disasters; and
(5) assist government programs, and nonprofit and other
community-based organizations, in promoting equity and
implementing culturally and linguistically appropriate
approaches as the programs and organizations serve grandfamilies
and kinship families.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
Subtitle A--Defense Production Act of 1950
SEC. 3101. <<NOTE: 50 USC 4511 note.>> COVID-19 EMERGENCY MEDICAL
SUPPLIES ENHANCEMENT.
(a) Supporting Enhanced Use of the Defense Production Act of 1950.--
In addition to funds otherwise available, there is appropriated, for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $10,000,000,000, to remain available
[[Page 135 STAT. 54]]
until September 30, 2025, to carry out titles I, III, and VII of such
Act in accordance with subsection (b).
(b) Medical Supplies and Equipment.--
(1) Testing, ppe, vaccines, and other materials.--Except as
provided in paragraph (2), amounts appropriated in subsection
(a) shall be used for the purchase, production (including the
construction, repair, and retrofitting of government-owned or
private facilities as necessary), or distribution of medical
supplies and equipment (including durable medical equipment)
related to combating the COVID-19 pandemic, including--
(A) in vitro diagnostic products for the detection
of SARS-CoV-2 or the diagnosis of the virus that causes
COVID-19, and the reagents and other materials necessary
for producing, conducting, or administering such
products, and the machinery, equipment, laboratory
capacity, or other technology necessary to produce such
products;
(B) face masks and personal protective equipment,
including face shields, nitrile gloves, N-95 filtering
facepiece respirators, and any other masks or equipment
(including durable medical equipment) needed to respond
to the COVID-19 pandemic, and the materials, machinery,
additional manufacturing lines or facilities, or other
technology necessary to produce such equipment; and
(C) drugs, devices, and biological products that are
approved, cleared, licensed, or authorized for use in
treating or preventing COVID-19 and symptoms related to
COVID-19, and any materials, manufacturing machinery,
additional manufacturing or fill-finish lines or
facilities, technology, or equipment (including durable
medical equipment) necessary to produce or use such
drugs, biological products, or devices (including
syringes, vials, or other supplies or equipment related
to delivery, distribution, or administration).
(2) <<NOTE: Effective date. President.>> Responding to
public health emergencies.--After September 30, 2022, amounts
appropriated in subsection (a) may be used for any activity
authorized by paragraph (1), or any other activity necessary to
meet critical public health needs of the United States, with
respect to any pathogen that the President has determined has
the potential for creating a public health emergency.
Subtitle B--Housing Provisions
SEC. 3201. <<NOTE: 15 USC 9058c.>> EMERGENCY RENTAL ASSISTANCE.
(a) Funding.--
(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Secretary of the
Treasury for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $21,550,000,000, to remain available
until September 30, 2027, for making payments to eligible
grantees under this section--
(2) Reservation of funds.--Of the amount appropriated under
paragraph (1), the Secretary shall reserve--
(A) $305,000,000 for making payments under this
section to the Commonwealth of Puerto Rico, the United
States
[[Page 135 STAT. 55]]
Virgin Islands, Guam, the Commonwealth of the Northern
Mariana Islands, and American Samoa;
(B) $30,000,000 for costs of the Secretary for the
administration of emergency rental assistance programs
and technical assistance to recipients of any grants
made by the Secretary to provide financial and other
assistance to renters;
(C) $3,000,000 for administrative expenses of the
Inspector General relating to oversight of funds
provided in this section; and
(D) $2,500,000,000 for payments to high-need
grantees as provided in this section.
(b) Allocation of Funds to Eligible Grantees.--
(1) Allocation for states and units of local government.--
(A) <<NOTE: Applicability.>> In general.--The
amount appropriated under paragraph (1) of subsection
(a) that remains after the application of paragraph (2)
of such subsection shall be allocated to eligible
grantees described in subparagraphs (A) and (B) of
subsection (f)(1) in the same manner as the amount
appropriated under section 501 of subtitle A of title V
of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260) is allocated to States and
units of local government under subsection (b)(1) of
such section, except that section 501(b) of such
subtitle A shall be applied--
(i) without regard to clause (i) of paragraph
(1)(A);
(ii) by deeming the amount appropriated under
paragraph (1) of subsection (a) of this Act that
remains after the application of paragraph (2) of
such subsection to be the amount deemed to apply
for purposes of applying clause (ii) of section
501(b)(1)(A) of such subtitle A;
(iii) by substituting ``$152,000,000'' for
``$200,000,000'' each place such term appears;
(iv) in subclause (I) of such section
501(b)(1)(A)(v), by substituting ``under section
3201 of the American Rescue Plan Act of 2021'' for
``under section 501 of subtitle A of title V of
division N of the Consolidated Appropriations Act,
2021''; and
(v) in subclause (II) of such section
501(b)(1)(A)(v), by substituting ``local
government elects to receive funds from the
Secretary under section 3201 of the American
Rescue Plan Act of 2021 and will use the funds in
a manner consistent with such section'' for
``local government elects to receive funds from
the Secretary under section 501 of subtitle A of
title V of division N of the Consolidated
Appropriations Act, 2021 and will use the funds in
a manner consistent with such section''.
(B) Pro rata adjustment.--The Secretary shall make
pro rata adjustments in the amounts of the allocations
determined under subparagraph (A) of this paragraph for
entities described in such subparagraph as necessary to
ensure that the total amount of allocations made
pursuant to such subparagraph does not exceed the
remainder appropriated amount described in such
subparagraph.
[[Page 135 STAT. 56]]
(2) <<NOTE: Applicability.>> Allocations for territories.--
The amount reserved under subsection (a)(2)(A) shall be
allocated to eligible grantees described in subsection (f)(1)(C)
in the same manner as the amount appropriated under section
501(a)(2)(A) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) is
allocated under section 501(b)(3) of such subtitle A to eligible
grantees described under subparagraph (C) of such section
501(b)(3), except that section 501(b)(3) of such subtitle A
shall be applied--
(A) in subparagraph (A), by inserting ``of section
3201 of the American Rescue Plan Act of 2021'' after
``the amount reserved under subsection (a)(2)(A)''; and
(B) in clause (i) of subparagraph (B), by
substituting ``the amount equal to 0.3 percent of the
amount appropriated under subsection (a)(1)'' with ``the
amount equal to 0.3 percent of the amount appropriated
under subsection (a)(1) of section 3201 of the American
Rescue Plan Act of 2021''.
(3) High-need grantees.--The Secretary shall allocate funds
reserved under subsection (a)(2)(D) to eligible grantees with a
high need for assistance under this section, with the number of
very low-income renter households paying more than 50 percent of
income on rent or living in substandard or overcrowded
conditions, rental market costs, and change in employment since
February 2020 used as the factors for allocating funds.
(c) Payment Schedule.--
(1) <<NOTE: Deadline.>> In general.--The Secretary shall
pay all eligible grantees not less than 40 percent of each such
eligible grantee's total allocation provided under subsection
(b) within 60 days of enactment of this Act.
(2) <<NOTE: Procedure. Requirement.>> Subsequent
payments.--The Secretary shall pay to eligible grantees
additional amounts in tranches up to the full amount of each
such eligible grantee's total allocation in accordance with a
procedure established by the Secretary, provided that any such
procedure established by the Secretary shall require that an
eligible grantee must have obligated not less than 75 percent of
the funds already disbursed by the Secretary pursuant to this
section prior to disbursement of additional amounts.
(d) Use of Funds.--
(1) In general.--An eligible grantee shall only use the
funds provided from payments made under this section as follows:
(A) Financial assistance.--
(i) <<NOTE: Time period.>> In general.--
Subject to clause (ii) of this subparagraph, funds
received by an eligible grantee from payments made
under this section shall be used to provide
financial assistance to eligible households, not
to exceed 18 months, including the payment of--
(I) rent;
(II) rental arrears;
(III) utilities and home energy
costs;
(IV) utilities and home energy costs
arrears; and
(V) other expenses related to
housing, as defined by the Secretary.
[[Page 135 STAT. 57]]
(ii) Limitation.--The aggregate amount of
financial assistance an eligible household may
receive under this section, when combined with
financial assistance provided under section 501 of
subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law
116-260), shall not exceed 18 months.
(B) Housing stability services.--Not more than 10
percent of funds received by an eligible grantee from
payments made under this section may be used to provide
case management and other services intended to help keep
households stably housed.
(C) Administrative costs.--Not more than 15 percent
of the total amount paid to an eligible grantee under
this section may be used for administrative costs
attributable to providing financial assistance, housing
stability services, and other affordable rental housing
and eviction prevention activities, including for data
collection and reporting requirements related to such
funds.
(D) Other affordable rental housing and eviction
prevention activities.--An eligible grantee may use any
funds from payments made under this section that are
unobligated on October 1, 2022, for purposes in addition
to those specified in this paragraph, provided that--
(i) such other purposes are affordable rental
housing and eviction prevention purposes, as
defined by the Secretary, serving very low-income
families (as such term is defined in section 3(b)
of the United States Housing Act of 1937 (42
U.S.C. 1437a(b))); and
(ii) prior to obligating any funds for such
purposes, the eligible grantee has obligated not
less than 75 percent of the total funds allocated
to such eligible grantee in accordance with this
section.
(2) Distribution of assistance.--Amounts appropriated under
subsection (a)(1) of this section shall be subject to the same
terms and conditions that apply under paragraph (4) of section
501(c) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) to
amounts appropriated under subsection (a)(1) of such section
501.
(e) Reallocation of Funds.--
(1) <<NOTE: Effective date. Procedure.>> In general.--
Beginning March 31, 2022, the Secretary shall reallocate funds
allocated to eligible grantees in accordance with subsection (b)
but not yet paid in accordance with subsection (c)(2) according
to a procedure established by the Secretary.
(2) <<NOTE: Requirement.>> Eligibility for reallocated
funds.--The Secretary shall require an eligible grantee to have
obligated 50 percent of the total amount of funds allocated to
such eligible grantee under subsection (b) to be eligible to
receive funds reallocated under paragraph (1) of this
subsection.
(3) Payment of reallocated funds by the secretary.--The
Secretary shall pay to each eligible grantee eligible for a
payment of reallocated funds described in paragraph (2) of this
subsection the amount allocated to such eligible grantee in
accordance with the procedure established by the Secretary in
accordance with paragraph (1) of this subsection.
[[Page 135 STAT. 58]]
(4) Use of reallocated funds.--Eligible grantees may use any
funds received in accordance with this subsection only for
purposes specified in paragraph (1) of subsection (d).
(f) Definitions.--In this section:
(1) Eligible grantee.--The term ``eligible grantee'' means
any of the following:
(A) The 50 States of the United States and the
District of Columbia.
(B) A unit of local government (as defined in
paragraph (5)).
(C) The Commonwealth of Puerto Rico, the United
States Virgin Islands, Guam, the Commonwealth of the
Northern Mariana Islands, and American Samoa.
(2) Eligible household.--The term ``eligible household''
means a household of 1 or more individuals who are obligated to
pay rent on a residential dwelling and with respect to which the
eligible grantee involved determines that--
(A) 1 or more individuals within the household has--
(i) qualified for unemployment benefits; or
(ii) experienced a reduction in household
income, incurred significant costs, or experienced
other financial hardship during or due, directly
or indirectly, to the coronavirus pandemic;
(B) 1 or more individuals within the household can
demonstrate a risk of experiencing homelessness or
housing instability; and
(C) the household is a low-income family (as such
term is defined in section 3(b) of the United States
Housing Act of 1937 (42 U.S.C. 1437a(b)).
(3) Inspector general.--The term ``Inspector General'' means
the Inspector General of the Department of the Treasury.
(4) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury.
(5) Unit of local government.--The term ``unit of local
government'' has the meaning given such term in section 501 of
subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260).
(g) Availability.--Funds provided to an eligible grantee under a
payment made under this section shall remain available through September
30, 2025.
(h) Extension of Availability Under Program for Existing Funding.--
Paragraph (1) of section 501(e) of subtitle A of title V of division N
of the Consolidated Appropriations Act, 2021 (Public Law 116-
260) <<NOTE: 134 Stat. 2074.>> is amended by striking ``December 31,
2021'' and inserting ``September 30, 2022''.
SEC. 3202. <<NOTE: 42 USC 1437f note.>> EMERGENCY HOUSING
VOUCHERS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$5,000,000,000, to remain available until September 30, 2030, for--
(1) incremental emergency vouchers under subsection (b);
(2) renewals of the vouchers under subsection (b);
[[Page 135 STAT. 59]]
(3) fees for the costs of administering vouchers under
subsection (b) and other eligible expenses defined by notice to
prevent, prepare, and respond to coronavirus to facilitate the
leasing of the emergency vouchers, such as security deposit
assistance and other costs related to retention and support of
participating owners; and
(4) adjustments in the calendar year 2021 section 8 renewal
funding allocation, including mainstream vouchers, for public
housing agencies that experience a significant increase in
voucher per-unit costs due to extraordinary circumstances or
that, despite taking reasonable cost savings measures, would
otherwise be required to terminate rental assistance for
families as a result of insufficient funding.
(b) Emergency Vouchers.--
(1) In general.--The Secretary shall provide emergency
rental assistance vouchers under subsection (a), which shall be
tenant-based rental assistance under section 8(o) of the United
States Housing Act of 1937 (42 U.S.C. 1437f(o)).
(2) Qualifying individuals or families defined.--For the
purposes of this section, qualifying individuals or families are
those who are--
(A) homeless (as such term is defined in section
103(a) of the McKinney-Vento Homeless Assistance Act (42
U.S.C. 11302(a));
(B) at risk of homelessness (as such term is defined
in section 401(1) of the McKinney-Vento Homeless
Assistance Act (42 U.S.C. 11360(1)));
(C) fleeing, or attempting to flee, domestic
violence, dating violence, sexual assault, stalking, or
human trafficking, as defined by the Secretary; or
(D) recently homeless, as determined by the
Secretary, and for whom providing rental assistance will
prevent the family's homelessness or having high risk of
housing instability.
(3) <<NOTE: Notification. Deadline.>> Allocation.--The
Secretary shall notify public housing agencies of the number of
emergency vouchers provided under this section to be allocated
to the agency not later than 60 days after the date of the
enactment of this Act, in accordance with a formula that
includes public housing agency capacity and ensures geographic
diversity, including with respect to rural areas, among public
housing agencies administering the Housing Choice Voucher
program.
(4) Terms and conditions.--
(A) <<NOTE: Procedure.>> Election to administer.--
The Secretary shall establish a procedure for public
housing agencies to accept or decline the emergency
vouchers allocated to the agency in accordance with the
formula under subparagraph (3).
(B) Failure to use vouchers promptly.--If a public
housing agency fails to lease its authorized vouchers
under subsection (b) on behalf of eligible families
within a reasonable period of time, the Secretary may
revoke and redistribute any unleased vouchers and
associated funds, including administrative fees and
costs referred to in subsection (a)(3), to other public
housing agencies according to the formula under
paragraph (3).
(5) Waivers and alternative requirements.--The Secretary may
waive or specify alternative requirements for any
[[Page 135 STAT. 60]]
provision of the United States Housing Act of 1937 (42 U.S.C.
1437 et seq.) or regulation applicable to such statute other
than requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to expedite or
facilitate the use of amounts made available in this section.
(6) Termination of vouchers upon turnover.--After September
30, 2023, a public housing agency may not reissue any vouchers
made available under this section when assistance for the family
assisted ends.
(c) Technical Assistance and Other Costs.--The Secretary may use not
more $20,000,000 of the amounts made available under this section for
the costs to the Secretary of administering and overseeing the
implementation of this section and the Housing Choice Voucher program
generally, including information technology, financial reporting, and
other costs. Of the amounts set aside under this subsection, the
Secretary may use not more than $10,000,000, without competition, to
make new awards or increase prior awards to existing technical
assistance providers to provide an immediate increase in capacity
building and technical assistance to public housing agencies.
(d) <<NOTE: Notice.>> Implementation.--The Secretary may implement
the provisions of this section by notice.
SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.
In addition to amounts otherwise available, there is appropriated to
the Secretary of Agriculture for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $100,000,000, to remain
available until September 30, 2022, to provide grants under section
521(a)(2) of the Housing Act of 1949 or agreements entered into in lieu
of debt forgiveness or payments for eligible households as authorized by
section 502(c)(5)(D) of the Housing Act of 1949, for temporary
adjustment of income losses for residents of housing financed or
assisted under section 514, 515, or 516 of the Housing Act of 1949 who
have experienced income loss but are not currently receiving Federal
rental assistance.
SEC. 3204. <<NOTE: 42 USC 8101 note.>> HOUSING COUNSELING.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Neighborhood Reinvestment Corporation (in
this section referred to as the ``Corporation'') for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2025, for grants
to housing counseling intermediaries approved by the Department of
Housing and Urban Development, State housing finance agencies, and
NeighborWorks organizations for providing housing counseling services,
as authorized under the Neighborhood Reinvestment Corporation Act (42
U.S.C. 8101-8107) and consistent with the discretion set forth in
section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and
administer grant programs. Of the grant funds made available under this
subsection, not less than 40 percent shall be provided to counseling
organizations that--
(1) target housing counseling services to minority and low-
income populations facing housing instability; or
(2) provide housing counseling services in neighborhoods
having high concentrations of minority and low-income
populations.
[[Page 135 STAT. 61]]
(b) Limitation.--The aggregate amount provided to NeighborWorks
organizations under this section shall not exceed 15 percent of the
total of grant funds made available by subsection (a).
(c) Administration and Oversight.--The Corporation may retain a
portion of the amounts provided under this section, in a proportion
consistent with its standard rate for program administration in order to
cover its expenses related to program administration and oversight.
(d) Housing Counseling Services Defined.-- For the purposes of this
section, the term ``housing counseling services'' means--
(1) housing counseling provided directly to households
facing housing instability, such as eviction, default,
foreclosure, loss of income, or homelessness;
(2) education, outreach, training, technology upgrades, and
other program related support; and
(3) operational oversight funding for grantees and
subgrantees that receive funds under this section.
SEC. 3205. <<NOTE: 42 USC 12721 note.>> HOMELESSNESS ASSISTANCE
AND SUPPORTIVE SERVICES PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$5,000,000,000, to remain available until September 30, 2025, except
that amounts authorized under subsection (d)(3) shall remain available
until September 30, 2029, for assistance under title II of the Cranston-
Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et seq.) for
the following activities to primarily benefit qualifying individuals or
families:
(1) Tenant-based rental assistance.
(2) The development and support of affordable housing
pursuant to section 212(a) of the Cranston-Gonzalez National
Affordable Housing Act (42 U.S.C. 12742(a)) (``the Act''
herein).
(3) Supportive services to qualifying individuals or
families not already receiving such supportive services,
including--
(A) activities listed in section 401(29) of the
McKinney-Vento Homeless Assistance Act (42 U.S.C.
11360(29));
(B) housing counseling; and
(C) homeless prevention services.
(4) The acquisition and development of non-congregate
shelter units, all or a portion of which may--
(A) be converted to permanent affordable housing;
(B) be used as emergency shelter under subtitle B of
title IV of the McKinney-Vento Homeless Assistance Act
(42 U.S.C. 11371-11378);
(C) be converted to permanent housing under subtitle
C of title IV of the McKinney-Vento Homeless Assistance
Act (42 U.S.C. 11381-11389); or
(D) remain as non-congregate shelter units.
(b) Qualifying Individuals or Families Defined.--For the purposes of
this section, qualifying individuals or families are those who are--
(1) homeless, as defined in section 103(a) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11302(a));
[[Page 135 STAT. 62]]
(2) at-risk of homelessness, as defined in section 401(1) of
the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));
(3) fleeing, or attempting to flee, domestic violence,
dating violence, sexual assault, stalking, or human trafficking,
as defined by the Secretary;
(4) in other populations where providing supportive services
or assistance under section 212(a) of the Act (42 U.S.C.
12742(a)) would prevent the family's homelessness or would serve
those with the greatest risk of housing instability; or
(5) veterans and families that include a veteran family
member that meet one of the preceding criteria.
(c) Terms and Conditions.--
(1) Funding restrictions.--The cost limits in section 212(e)
(42 U.S.C. 12742(e)), the commitment requirements in section
218(g) (42 U.S.C. 12748(g)), the matching requirements in
section 220 (42 U.S.C. 12750), and the set-aside for housing
developed, sponsored, or owned by community housing development
organizations required in section 231 of the Act (42 U.S.C.
12771) shall not apply for amounts made available in this
section.
(2) Administrative costs.-- Notwithstanding sections 212(c)
and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the
funds made available in this section for carrying out activities
authorized in this section, a grantee may use up to fifteen
percent of its allocation for administrative and planning costs.
(3) Operating expenses.--Notwithstanding sections 212(a) and
(g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee may use
up to an additional five percent of its allocation for the
payment of operating expenses of community housing development
organizations and nonprofit organizations carrying out
activities authorized under this section, but only if--
(A) such funds are used to develop the capacity of
the community housing development organization or
nonprofit organization in the jurisdiction or insular
area to carry out activities authorized under this
section; and
(B) the community housing development organization
or nonprofit organization complies with the limitation
on assistance in section 234(b) of the Act (42 U.S.C.
12774(b)).
(4) Contracting.--A grantee, when contracting with service
providers engaged directly in the provision of services under
paragraph (a)(3), shall, to the extent practicable, enter into
contracts in amounts that cover the actual total program costs
and administrative overhead to provide the services contracted.
(d) Allocation.--
(1) <<NOTE: Deadline.>> Formula assistance.--Except as
provided in paragraphs (2) and (3), the Secretary shall allocate
amounts made available under this section pursuant to section
217 of the Act (42 U.S.C. 12747) to grantees that received
allocations pursuant to that same formula in fiscal year 2021,
and shall make such allocations within 30 days of enactment of
this Act.
(2) Technical assistance.--Up to $25,000,000 of the amounts
made available under this section shall be used, without
competition, to make new awards or increase prior awards
[[Page 135 STAT. 63]]
to existing technical assistance providers to provide an
immediate increase in capacity building and technical assistance
available to any grantees implementing activities or projects
consistent with this section.
(3) Other costs.--Up to $50,000,000 of the amounts made
available under this section shall be used for the
administrative costs to oversee and administer implementation of
this section and the HOME program generally, including
information technology, financial reporting, and other costs.
(4) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision of
the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C.
12701 et seq.) and titles I and IV of the McKinney-Vento
Homelessness Act (42 U.S.C. 11301 et seq., 11360 et seq.) or
regulation for the administration of the amounts made available
under this section other than requirements related to fair
housing, nondiscrimination, labor standards, and the
environment, upon a finding that the waiver or alternative
requirement is necessary to expedite or facilitate the use of
amounts made available under this section.
SEC. 3206. <<NOTE: 15 USC 9058d.>> HOMEOWNER ASSISTANCE FUND.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of the Treasury for the Homeowner
Assistance Fund established under subsection (c) for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$9,961,000,000, to remain available until September 30, 2025, for
qualified expenses that meet the purposes specified under subsection (c)
and expenses described in subsection (d)(1).
(b) Definitions.--In this section:
(1) Conforming loan limit.--The term ``conforming loan
limit'' means the applicable limitation governing the maximum
original principal obligation of a mortgage secured by a single-
family residence, a mortgage secured by a 2-family residence, a
mortgage secured by a 3-family residence, or a mortgage secured
by a 4-family residence, as determined and adjusted annually
under section 302(b)(2) of the Federal National Mortgage
Association Charter Act (12 U.S.C. 1717(b)(2)) and section
305(a)(2) of the Federal Home Loan Mortgage Corporation Act (12
U.S.C. 1454(a)(2)).
(2) Dwelling.--The term ``dwelling'' means any building,
structure, or portion thereof which is occupied as, or designed
or intended for occupancy as, a residence by one or more
individuals.
(3) Eligible entity.--The term ``eligible entity'' means--
(A) a State; or
(B) any entity eligible for payment under subsection
(f).
(4) Mortgage.--The term ``mortgage'' means any credit
transaction--
(A) that is secured by a mortgage, deed of trust, or
other consensual security interest on a principal
residence of a borrower that is (i) a 1- to 4-unit
dwelling, or (ii) residential real property that
includes a 1- to 4-unit dwelling; and
[[Page 135 STAT. 64]]
(B) the unpaid principal balance of which was, at
the time of origination, not more than the conforming
loan limit.
(5) Fund.--The term ``Fund'' means the Homeowner Assistance
Fund established under subsection (c).
(6) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury.
(7) State.--The term ``State'' means any State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, Guam, American Samoa, the United States Virgin Islands,
and the Commonwealth of the Northern Mariana Islands.
(c) Establishment of Fund.--
(1) <<NOTE: Effective date.>> Establishment; qualified
expenses.--There is established in the Department of the
Treasury a Homeowner Assistance Fund to mitigate financial
hardships associated with the coronavirus pandemic by providing
such funds as are appropriated by subsection (a) to eligible
entities for the purpose of preventing homeowner mortgage
delinquencies, defaults, foreclosures, loss of utilities or home
energy services, and displacements of homeowners experiencing
financial hardship after January 21, 2020, through qualified
expenses related to mortgages and housing, which include--
(A) mortgage payment assistance;
(B) financial assistance to allow a homeowner to
reinstate a mortgage or to pay other housing related
costs related to a period of forbearance, delinquency,
or default;
(C) principal reduction;
(D) facilitating interest rate reductions;
(E) payment assistance for--
(i) utilities, including electric, gas, home
energy, and water;
(ii) internet service, including broadband
internet access service, as defined in section
8.1(b) of title 47, Code of Federal Regulations
(or any successor regulation);
(iii) homeowner's insurance, flood insurance,
and mortgage insurance; and
(iv) homeowner's association, condominium
association fees, or common charges;
(F) <<NOTE: Time period.>> reimbursement of funds
expended by a State, local government, or designated
entity under subsection (f) during the period beginning
on January 21, 2020, and ending on the date that the
first funds are disbursed by the eligible entity under
the Homeowner Assistance Fund, for the purpose of
providing housing or utility payment assistance to
homeowners or otherwise providing funds to prevent
foreclosure or post-foreclosure eviction of a homeowner
or prevent mortgage delinquency or loss of housing or
utilities as a response to the coronavirus disease
(COVID) pandemic; and
(G) <<NOTE: Determination.>> any other assistance
to promote housing stability for homeowners, including
preventing mortgage delinquency, default, foreclosure,
post-foreclosure eviction of a homeowner, or the loss of
utility or home energy services, as determined by the
Secretary.
[[Page 135 STAT. 65]]
(2) <<NOTE: Determination.>> Targeting.--Not less than 60
percent of amounts made to each eligible entity allocated
amounts under subsection (d) or (f) shall be used for qualified
expenses that assist homeowners having incomes equal to or less
than 100 percent of the area median income for their household
size or equal to or less than 100 percent of the median income
for the United States, as determined by the Secretary of Housing
and Urban Development, whichever is greater. The eligible entity
shall prioritize remaining funds to socially disadvantaged
individuals.
(d) Allocation of Funds.--
(1) Administration.--Of any amounts made available under
this section, the Secretary shall reserve--
(A) to the Department of the Treasury, an amount not
to exceed $40,000,000 to administer and oversee the
Fund, and to provide technical assistance to eligible
entities for the creation and implementation of State
and tribal programs to administer assistance from the
Fund; and
(B) to the Inspector General of the Department of
the Treasury, an amount to not exceed $2,600,000 for
oversight of the program under this section.
(2) <<NOTE: Determination. Time period.>> For states.--
After the application of paragraphs (1), (4), and (5) of this
subsection and subject to paragraph (3) of this subsection, the
Secretary shall allocate the remaining funds available within
the Homeowner Assistance Fund to each State of the United
States, the District of Columbia, and the Commonwealth of Puerto
Rico based on homeowner need, for such State relative to all
States of the United States, the District of Columbia, and the
Commonwealth of Puerto Rico, as of the date of the enactment of
this Act, which is determined by reference to--
(A) the average number of unemployed individuals
measured over a period of time not fewer than 3 months
and not more than 12 months; and
(B) the total number of mortgagors with--
(i) mortgage payments that are more than 30
days past due; or
(ii) mortgages in foreclosure.
(3) Small state minimum.--
(A) In general.--Each State of the United States,
the District of Columbia, and the Commonwealth of Puerto
Rico shall receive no less than $50,000,000 for the
purposes established in (c).
(B) Pro rata adjustments.--The Secretary shall
adjust on a pro rata basis the amount of the payments
for each State of the United States, the District of
Columbia, and the Commonwealth of Puerto Rico determined
under this subsection without regard to this
subparagraph to the extent necessary to comply with the
requirements of subparagraph (A).
(4) <<NOTE: Determinations.>> Territory set-aside.--
Notwithstanding any other provision of this section, of the
amounts appropriated under subsection (a), the Secretary shall
reserve $30,000,000 to be disbursed to Guam, American Samoa, the
United States Virgin Islands, and the Commonwealth of the
Northern Mariana Islands based on each such territory's share of
the combined total population of all such territories, as
determined by the
[[Page 135 STAT. 66]]
Secretary. For the purposes of this paragraph, population shall
be determined based on the most recent year for which data are
available from the United States Census Bureau.
(5) Tribal set-aside.--The Secretary shall allocate funds to
any eligible entity designated under subsection (f) pursuant to
the requirements of that subsection.
(e) Distribution of Funds to States.--
(1) <<NOTE: Deadlines.>> In general.--The Secretary shall
make payments, beginning not later than 45 days after enactment
of this Act, from amounts allocated under subsection (d) to
eligible entities that have notified the Secretary that they
request to receive payment from the Fund and that the eligible
entity will use such payments in compliance with this section.
(2) Reallocation.--If a State does not request allocated
funds by the 45th day after the date of enactment of this Act,
such State shall not be eligible for a payment from the
Secretary pursuant to this section, and the Secretary shall, by
the 180th day after the date of enactment of this Act,
reallocate any funds that were not requested by such State among
the States that have requested funds by the 45th day after the
date of enactment of this Act. For any such reallocation of
funds, the Secretary shall adhere to the requirements of
subsection (d), except for paragraph (1), to the greatest extent
possible, provided that the Secretary shall also take into
consideration in determining such reallocation a State's
remaining need and a State's record of using payments from the
Fund to serve homeowners at disproportionate risk of mortgage
default, foreclosure, or displacement, including homeowners
having incomes equal to or less than 100 percent of the area
median income for their household size or 100 percent of the
median income for the United States, as determined by the
Secretary of Housing and Urban Development, whichever is
greater, and minority homeowners.
(f) Tribal Set-aside.--
(1) Set-aside.--Notwithstanding any other provision of this
section, of the amounts appropriated under subsection (a), the
Secretary shall use 5 percent to make payments to entities that
are eligible for payments under clauses (i) and (ii) of section
501(b)(2)(A) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) for
the purposes described in subsection (c).
(2) <<NOTE: Deadline. Notification.>> Allocation and
payment.--The Secretary shall allocate the funds set aside under
paragraph (1) using the allocation formulas described in clauses
(i) and (ii) of section 501(b)(2)(A) of subtitle A of title V of
division N of the Consolidated Appropriations Act, 2021 (Public
Law 116-260), and shall make payments of such amounts beginning
no later than 45 days after enactment of this Act to entities
eligible for payment under clauses (i) and (ii) of section
501(b)(2)(A) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) that
notify the Secretary that they request to receive payments
allocated from the Fund by the Secretary for purposes described
under subsection (c) and will use such payments in compliance
with this section.
(3) Adjustment.--Allocations provided under this subsection
may be further adjusted as provided by section
[[Page 135 STAT. 67]]
501(b)(2)(B) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260).
SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN
BORROWERS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture (in this section
referred to as the ``Secretary'') for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $39,000,000, to remain
available until September 30, 2023, for direct loans made under sections
502 and 504 of the Housing Act of 1949 (42 U.S.C. 1472, 1474).
(b) Administrative Expenses.--The Secretary may use not more than 3
percent of the amounts appropriated under this section for
administrative purposes.
SEC. 3208. FAIR HOUSING ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2023, for the Fair
Housing Initiatives Program under section 561 of the Housing and
Community Development Act of 1987 (42 U.S.C. 3616a) to ensure fair
housing organizations have additional resources to address fair housing
inquiries, complaints, investigations, education and outreach
activities, and costs of delivering or adapting services, during or
relating to the coronavirus pandemic.
(b) Administrative Expenses.--The Secretary may use not more than 3
percent of the amounts appropriated under this section for
administrative purposes.
Subtitle C--Small Business (SSBCI)
SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.
(a) State Small Business Credit Initiative.--
(1) In general.--The State Small Business Credit Initiative
Act of 2010 (12 U.S.C. 5701 et seq.) is amended--
(A) in section 3003-- <<NOTE: 12 USC 5702.>>
(i) in subsection (b)--
(I) by amending paragraph (1) to
read as follows:
``(1) <<NOTE: Deadline. Allocation.>> In general.--Not
later than 30 days after the date of enactment of subsection
(d), the Secretary shall allocate Federal funds to participating
States so that each State is eligible to receive an amount equal
to what the State would receive under the 2021 allocation, as
determined under paragraph (2).'';
(II) in paragraph (2)--
(aa) by striking ``2009''
each place such term appears and
inserting ``2021'';
(bb) by striking ``2008''
each place such term appears and
inserting ``2020'';
(cc) in subparagraph (A), by
striking ``The Secretary'' and
inserting ``With respect to
States other than Tribal
governments, the Secretary'';
[[Page 135 STAT. 68]]
(dd) in subparagraph (C)(i),
by striking ``2007'' and
inserting ``2019''; and
(ee) by adding at the end
the following:
``(C) Separate allocation for tribal governments.--
``(i) <<NOTE: Determination.>> In general.--
With respect to States that are Tribal
governments, the Secretary shall determine the
2021 allocation by allocating $500,000,000 among
the Tribal governments in the proportion the
Secretary determines appropriate, including with
consideration to available employment and economic
data regarding each such Tribal government.
``(ii) <<NOTE: Deadlines.>> Notice of intent;
timing of allocation.--With respect to allocations
to States that are Tribal governments, the
Secretary may--
``(I) require Tribal governments
that individually or jointly wish to
participate in the Program to file a
notice of intent with the Secretary not
later than 30 days after the date of
enactment of subsection (d); and
``(II) notwithstanding paragraph
(1), allocate Federal funds to
participating Tribal governments not
later than 60 days after the date of
enactment of subsection (d).
``(D) <<NOTE: Determination.>> Employment data.--If
the Secretary determines that employment data with
respect to a State is unavailable from the Bureau of
Labor Statistics of the Department of Labor, the
Secretary shall consider such other economic and
employment data that is otherwise available for purposes
of determining the employment data of such State.''; and
(III) by striking paragraph (3); and
(ii) in subsection (c)--
(I) in paragraph (1)(A)(iii), by
inserting before the period the
following: ``that have delivered loans
or investments to eligible businesses'';
and
(II) by amending paragraph (4) to
read as follows:
``(4) Termination of availability of amounts not
transferred.--
``(A) <<NOTE: Time periods.>> In general.--Any
portion of a participating State's allocated amount that
has not been transferred to the State under this section
may be deemed by the Secretary to be no longer allocated
to the State and no longer available to the State and
shall be returned to the general fund of the Treasury or
reallocated as described under subparagraph (B), if--
``(i) the second \1/3\ of a State's allocated
amount has not been transferred to the State
before the end of the end of the 3-year period
beginning on the date that the Secretary approves
the State for participation; or
``(ii) the last \1/3\ of a State's allocated
amount has not been transferred to the State
before the end of the end of the 6-year period
beginning on the date that the Secretary approves
the State for participation.
[[Page 135 STAT. 69]]
``(B) Reallocation.--Any amount deemed by the
Secretary to be no longer allocated to a State and no
longer available to such State under subparagraph (A)
may be reallocated by the Secretary to other
participating States. In making such a reallocation, the
Secretary shall not take into account the minimum
allocation requirements under subsection (b)(2)(B) or
the specific allocation for Tribal governments described
under subsection (b)(2)(C).'';
(B) in section 3004(d), <<NOTE: 12 USC 5703.>> by
striking ``date of enactment of this Act'' each place it
appears and inserting ``date of the enactment of section
3003(d)'';
(C) in section 3005(b), <<NOTE: 12 USC 5704.>> by
striking ``date of enactment of this Act'' each place it
appears and inserting ``date of the enactment of section
3003(d)'';
(D) in section 3006(b)(4), <<NOTE: 12 USC 5705.>> by
striking ``date of enactment of this Act'' and inserting
``date of the enactment of section 3003(d)'';
(E) in section 3007(b), <<NOTE: 12 USC 5706.>> by
striking ``March 31, 2011'' and inserting ``March 31,
2022'';
(F) in section 3009, <<NOTE: 12 USC 5708.>> by
striking ``date of enactment of this Act'' each place it
appears and inserting ``date of the enactment of section
3003(d)''; and
(G) in section 3011(b), <<NOTE: 12 USC 5710.>> by
striking ``date of the enactment of this Act'' each
place it appears and inserting ``date of the enactment
of section 3003(d)''.
(2) <<NOTE: 12 USC 5701 note.>> Appropriation.--
(A) In general.--In addition to amounts otherwise
available, there is hereby appropriated to the Secretary
of the Treasury for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated,
$10,000,000,000, to remain available until expended, to
provide support to small businesses responding to and
recovering from the economic effects of the COVID-19
pandemic, ensure business enterprises owned and
controlled by socially and economically disadvantaged
individuals have access to credit and investments,
provide technical assistance to help small businesses
applying for various support programs, and to pay
reasonable costs of administering such Initiative.
(B) Rescission.--With respect to amounts
appropriated under subparagraph (A)--
(i) <<NOTE: Deadline.>> the Secretary of the
Treasury shall complete all disbursements and
remaining obligations before September 30, 2030;
and
(ii) any amounts that remain unexpended
(whether obligated or unobligated) on September
30, 2030, shall be rescinded and deposited into
the general fund of the Treasury.
(b) Additional Allocations to Support Business Enterprises Owned and
Controlled by Socially and Economically Disadvantaged Individuals.--
Section 3003 of the State Small Business Credit Initiative Act of 2010
(12 U.S.C. 5702) is amended by adding at the end the following:
``(d) Additional Allocations to Support Business Enterprises Owned
and Controlled by Socially and Economically Disadvantaged Individuals.--
Of the amounts appropriated for fiscal year 2021 to carry out the
Program, the Secretary shall--
[[Page 135 STAT. 70]]
``(1) <<NOTE: Regulations. Requirements.>> allocate
$1,500,000,000 to States from funds allocated under this section
and, by regulation or other guidance, prescribe Program
requirements that the funds be expended for business enterprises
owned and controlled by socially and economically disadvantaged
individuals; and
``(2) <<NOTE: Determination.>> allocate such amounts to
States based on the needs of business enterprises owned and
controlled by socially and economically disadvantaged
individuals, as determined by the Secretary, in each State, and
not subject to the allocation formula described under subsection
(b).
``(e) Incentive Allocations to Support Business Enterprises Owned
and Controlled by Socially and Economically Disadvantaged Individuals.--
<<NOTE: Determination.>> Of the amounts appropriated for fiscal year
2021 to carry out the Program, the Secretary shall set aside
$1,000,000,000 for an incentive program under which the Secretary shall
increase the second \1/3\ and last \1/3\ allocations for States that
demonstrate robust support, as determined by the Secretary, for business
concerns owned and controlled by socially and economically disadvantaged
individuals in the deployment of prior allocation amounts.''.
(c) Additional Allocations to Support Very Small Businesses.--
Section 3003 of the State Small Business Credit Initiative Act of 2010
(12 U.S.C. 5702), as amended by subsection (b), is further amended by
adding at the end the following:
``(f) Additional Allocations to Support Very Small Businesses.--
``(1) In general.--Of the amounts appropriated to carry out
the Program, the Secretary shall allocate not less than
$500,000,000 to States from funds allocated under this section
to be expended for very small businesses.
``(2) Very small business defined.--In this subsection, the
term `very small business'--
``(A) means a business with fewer than 10 employees;
and
``(B) may include independent contractors and sole
proprietors.''.
(d) Technical Assistance.--Section 3009 of the State Small Business
Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended by adding at
the end the following:
``(e) Technical Assistance.--Of the amounts appropriated for fiscal
year 2021 to carry out the Program, $500,000,000 may be used by the
Secretary to--
``(1) provide funds to States to carry out a technical
assistance plan under which a State will provide legal,
accounting, and financial advisory services, either directly or
contracted with legal, accounting, and financial advisory firms,
with priority given to business enterprises owned and controlled
by socially and economically disadvantaged individuals, to very
small businesses and business enterprises owned and controlled
by socially and economically disadvantaged individuals applying
for--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support
small businesses;
``(2) transfer amounts to the Minority Business Development
Agency, so that the Agency may use such amounts in a manner the
Agency determines appropriate, including
[[Page 135 STAT. 71]]
through contracting with third parties, to provide technical
assistance to business enterprises owned and controlled by
socially and economically disadvantaged individuals applying
to--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support
small businesses; and
``(3) contract with legal, accounting, and financial
advisory firms (with priority given to business enterprises
owned and controlled by socially and economically disadvantaged
individuals), to provide technical assistance to business
enterprises owned and controlled by socially and economically
disadvantaged individuals applying to--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support
small businesses.''.
(e) Inclusion of Tribal Governments.--Section 3002(10) of the State
Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701(10)) is
amended--
(1) in subparagraph (C), by striking ``and'' at the end;
(2) in subparagraph (D), by striking the period at the end
and inserting ``; and''; and
(3) by adding at the end the following:
``(E) a Tribal government, or a group of Tribal
governments that jointly apply for an allocation.''.
(f) Definitions.--Section 3002 of the State Small Business Credit
Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding at the end
the following:
``(15) Business enterprise owned and controlled by socially
and economically disadvantaged individuals.--The term `business
enterprise owned and controlled by socially and economically
disadvantaged individuals' means a business that--
``(A) if privately owned, 51 percent is owned by one
or more socially and economically disadvantaged
individuals;
``(B) if publicly owned, 51 percent of the stock is
owned by one or more socially and economically
disadvantaged individuals; and
``(C) in the case of a mutual institution, a
majority of the Board of Directors, account holders, and
the community which the institution services is
predominantly comprised of socially and economically
disadvantaged individuals.
``(16) Community development financial institution.--The
term `community development financial institution' has the
meaning given that term under section 103 of the Riegle
Community Development and Regulatory Improvement Act of 1994.
``(17) Minority depository institution.--The term `minority
depository institution' has the meaning given that term under
section 308(b) of the Financial Institutions Reform, Recovery,
and Enforcement Act of 1989.
``(18) Socially and economically disadvantaged individual.--
The term `socially and economically disadvantaged individual'
means an individual who is a socially disadvantaged individual
or an economically disadvantaged individual, as such
[[Page 135 STAT. 72]]
terms are defined, respectively, under section 8 of the Small
Business Act (15 U.S.C. 637) and the regulations thereunder.
``(19) Tribal government.--The term `Tribal government'
means the recognized governing body of any Indian or Alaska
Native tribe, band, nation, pueblo, village, community,
component band, or component reservation, individually
identified (including parenthetically) in the list published
most recently as of the date of enactment of this paragraph
pursuant to section 104 of the Federally Recognized Indian Tribe
List Act of 1994 (25 U.S.C. 5131).''.
(g) <<NOTE: 12 USC 5701 note.>> Rule of Application.--The
amendments made by this section shall apply with respect to funds
appropriated under this section and funds appropriated on and after the
date of enactment of this section.
Subtitle D--Public Transportation
SEC. 3401. <<NOTE: 49 USC 5301 note.>> FEDERAL TRANSIT
ADMINISTRATION GRANTS.
(a) Federal Transit Administration Appropriation.--
(1) In general.--In addition to amounts otherwise made
available, there are appropriated for fiscal year 2021, out of
any funds in the Treasury not otherwise appropriated,
$30,461,355,534, to remain available until September 30, 2024,
that shall--
(A) be for grants to eligible recipients under
sections 5307, 5309, 5310, and 5311 of title 49, United
States Code, to prevent, prepare for, and respond to
coronavirus; and
(B) not be subject to any prior restriction on the
total amount of funds available for implementation or
execution of programs authorized under sections 5307,
5310, or 5311 of such title.
(2) Availability of funds for operating expenses.--
(A) <<NOTE: Effective date.>> In general.--
Notwithstanding subsection (a)(1) or (b) of section 5307
and section 5310(b)(2)(A) of title 49, United States
Code, funds provided under this section, other than
subsection (b)(4), shall be available for the operating
expenses of transit agencies to prevent, prepare for,
and respond to the coronavirus public health emergency,
including, beginning on January 20, 2020--
(i) <<NOTE: Reimbursement.>> reimbursement
for payroll of public transportation (including
payroll and expenses of private providers of
public transportation);
(ii) operating costs to maintain service due
to lost revenue due as a result of the coronavirus
public health emergency, including the purchase of
personal protective equipment; and
(iii) <<NOTE: Payments.>> paying the
administrative leave of operations or contractor
personnel due to reductions in service.
(B) Use of funds.--Funds described in subparagraph
(A) shall be--
(i) available for immediate obligation,
notwithstanding the requirement for such expenses
to be included in a transportation improvement
program, long-range transportation plan, statewide
transportation plan, or statewide transportation
improvement
[[Page 135 STAT. 73]]
program under sections 5303 and 5304 of title 49,
United States Code;
(ii) directed to payroll and operations of
public transportation (including payroll and
expenses of private providers of public
transportation), unless the recipient certifies to
the Administrator of the Federal Transit
Administration that the recipient has not
furloughed any employees;
(iii) used to provide a Federal share of the
costs for any grant made under this section of 100
percent.
(b) Allocation of Funds.--
(1) Urbanized area formula grants.--
(A) In general.--Of the amounts made available under
subsection (a), $26,086,580,227 shall be for grants to
recipients and subrecipients under section 5307 of title
49, United States Code, and shall be administered as if
such funds were provided under section 5307 of such
title.
(B) <<NOTE: Apportionment.>> Allocation.--Amounts
made available under subparagraph (A) shall be
apportioned to urbanized areas based on data contained
in the National Transit Database such that--
(i) each urbanized area shall receive an
apportionment of an amount that, when combined
with amounts that were otherwise made available to
such urbanized area for similar activities to
prevent, prepare for, and respond to coronavirus,
is equal to 132 percent of the urbanized area's
2018 operating costs; and
(ii) for funds remaining after the
apportionment described in clause (i), such funds
shall be apportioned such that each urbanized area
that did not receive an apportionment under clause
(i) shall receive an apportionment equal to 25
percent of the urbanized area's 2018 operating
costs.
(2) Formula grants for the enhanced mobility of seniors and
individuals with disabilities.--
(A) <<NOTE: Apportionment.>> In general.--Of the
amounts made available under subsection (a), $50,000,000
shall be for grants to recipients or subrecipients
eligible under section 5310 of title 49, United States
Code, and shall be apportioned in accordance with such
section.
(B) Allocation ratio.--Amounts made available under
subparagraph (A) shall be allocated in the same ratio as
funds were provided under section 5310 of title 49,
United States Code, for fiscal year 2020.
(3) Formula grants for rural areas.--
(A) <<NOTE: Apportionment.>> In general.--Of the
amounts made available under subsection (a),
$317,214,013 shall be for grants to recipients or
subrecipients eligible under section 5311 of title 49,
United States Code, and shall be administered as if the
funds were provided under section 5311 of such title,
and shall be apportioned in accordance with such
section, except as described in paragraph (B).
(B) Allocation ratio.--Amounts made available under
subparagraph (A) to States, as defined in section 5302
of title 49, United States Code, shall be allocated to
such States based on data contained in the National
Transit Database, such that--
[[Page 135 STAT. 74]]
(i) any State that received an amount for
similar activities to prevent, prepare for, and
respond to coronavirus that is equal to or greater
than 150 percent of the combined 2018 rural
operating costs of the recipients and
subrecipients in such State shall receive an
amount equal to 5 percent of such State's 2018
rural operating costs;
(ii) any State that does not receive an
allocation under clause (i) that received an
amount for similar activities to prevent, prepare
for, and respond to coronavirus that is equal to
or greater than 140 percent of the combined 2018
rural operating costs of the recipients and
subrecipients in that State shall receive an
amount equal to 10 percent of such State's 2018
rural operating costs; and
(iii) any State that does not receive an
allocation under clauses (i) or (ii) shall receive
an amount equal to 20 percent of such State's 2018
rural operating costs.
(4) Capital investments.--
(A) In general.--Of the amounts made available under
subsection (a)--
(i) $1,425,000,000 shall be for grants
administered under subsections (d) and (e) of
section 5309 of title 49, United States Code; and
(ii) $250,000,000 shall be for grants
administered under subsection (h) of section 5309
of title 49, United States Code.
(B) Funding distribution.--
(i) In general.--Of the amounts made available
in subparagraph (A)(i), $1,250,000,000 shall be
provided to each recipient for all projects with
existing full funding grant agreements that
received allocations for fiscal year 2019 or 2020,
except that recipients with projects open for
revenue service are not eligible to receive a
grant under this subparagraph. Funds shall be
provided proportionally based on the non-capital
investment grant share of the amount allocated.
(ii) Allocation.--Of the amounts made
available in subparagraph (A)(i), $175,000,000
shall be provided to each recipient for all
projects with existing full funding grant
agreements that received an allocation only prior
to fiscal year 2019, except that projects open for
revenue service are not eligible to receive a
grant under this subparagraph and no project may
receive more than 40 percent of the amounts
provided under this clause. The Administrator of
the Federal Transit Administration shall
proportionally distribute funds in excess of such
percent to recipients for which the percent of
funds does not exceed 40 percent. Funds shall be
provided proportionally based on the non-capital
investment grant share of the amount allocated.
(iii) Eligible recipients.--For amounts made
available in subparagraph (A)(ii), eligible
recipients shall be any recipient of an allocation
under subsection (h) of section 5309 of title 49,
United States Code,
[[Page 135 STAT. 75]]
or an applicant in the project development phase
described in paragraph (2) of such subsection.
(iv) Amount.--Amounts distributed under
clauses (i), (ii), and (iii) of subparagraph (A)
shall be provided notwithstanding the limitation
of any calculation of the maximum amount of
Federal financial assistance for the project under
subsection (k)(2)(C)(ii) or (h)(7) of section 5309
of title 49, United States Code.
(5) Section 5311(f) services.--
(A) In general.--Of the amounts made available under
subsection (a) and in addition to the amounts made
available under paragraph (3), $100,000,000 shall be
available for grants to recipients for bus operators
that partner with recipients or subrecipients of funds
under section 5311(f) of title 49, United States Code.
(B) Allocation ratio.--Notwithstanding paragraph
(3), the Administrator of the Federal Transit
Administration shall allocate amounts under subparagraph
(A) in the same ratio as funds were provided under
section 5311 of title 49, United States Code, for fiscal
year 2020.
(C) Exception.--If a State or territory does not
have bus providers eligible under section 5311(f) of
title 49, United States Code, funds under this paragraph
may be used by such State or territory for any expense
eligible under section 5311 of title 49, United States
Code.
(6) Planning.--
(A) In general.--Of the amounts made available under
subsection (a), $25,000,000 shall be for grants to
recipients eligible under section 5307 of title 49,
United States Code, for the planning of public
transportation associated with the restoration of
services as the coronavirus public health emergency
concludes and shall be available in accordance with such
section.
(B) Availability of funds for route planning.--
Amounts made available under subparagraph (A) shall be
available for route planning designed to--
(i) increase ridership and reduce travel
times, while maintaining or expanding the total
level of vehicle revenue miles of service provided
in the planning period; or
(ii) make service adjustments to increase the
quality or frequency of service provided to low-
income riders and disadvantaged neighborhoods or
communities.
(C) Limitation.--Amounts made available under
subparagraph (A) shall not be used for route planning
related to transitioning public transportation service
provided as of the date of receipt of funds to a
transportation network company or other third-party
contract provider, unless the existing provider of
public transportation service is a third-party contract
provider.
(7) Recipients and subrecipients requiring additional
assistance.--
(A) In general.--Of the amounts made available under
subsection (a), $2,207,561,294 shall be for grants to
eligible recipients or subrecipients of funds under
sections 5307 or 5311 of title 49, United States Code,
that,
[[Page 135 STAT. 76]]
as a result of COVID-19, require additional assistance
for costs related to operations, personnel, cleaning,
and sanitization combating the spread of pathogens on
transit systems, and debt service payments incurred to
maintain operations and avoid layoffs and furloughs.
(B) Administration.--Funds made available under
subparagraph (A) shall, after allocation, be
administered as if provided under paragraph (1) or (3),
as applicable.
(C) Application requirements.--
(i) In general.--The Administrator of the
Federal Transit Administration may not allocate
funds to an eligible recipient or subrecipient of
funds under chapter 53 of title 49, United States
Code, unless the recipient provides to the
Administrator--
(I) <<NOTE: Estimates.>> estimates
of financial need;
(II) <<NOTE: Data.>> data on
reductions in farebox or other sources
of local revenue for sustained
operations;
(III) <<NOTE: Spending plan.>> a
spending plan for such funds; and
(IV) demonstration of expenditure of
greater than 90 percent of funds
available to the applicant from funds
made available for similar activities in
fiscal year 2020.
(ii) Deadlines.--The Administrator of the
Federal Transit Administration shall--
(I) <<NOTE: Notice.>> not later
than 180 days after the date of
enactment of this Act, issue a Notice of
Funding Opportunity for assistance under
this paragraph; and
(II) not later than 120 days after
the application deadline established in
the Notice of Funding Opportunity under
subclause (I), make awards under this
paragraph to selected applicants.
(iii) Evaluation.--
(I) In general.--Applications for
assistance under this paragraph shall be
evaluated by the Administrator of the
Federal Transit Administration based on
the level of financial need demonstrated
by an eligible recipient or
subrecipient, including projections of
future financial need to maintain
service as a percentage of the 2018
operating costs that has not been
replaced by the funds made available to
the eligible recipient or subrecipient
under paragraphs (1) through (5) of this
subsection when combined with the
amounts allocated to such eligible
recipient or subrecipient from funds
previously made available for the
operating expenses of transit agencies
related to the response to the COVID-19
public health emergency.
(II) Restriction.--Amounts made
available under this paragraph shall
only be available for operating
expenses.
(iv) State applicants.--A State may apply for
assistance under this paragraph on behalf of an
eligible recipient or subrecipient or a group of
eligible recipients or subrecipients.
(D) Unobligated funds.--If amounts made available
under this paragraph remain unobligated on September
[[Page 135 STAT. 77]]
30, 2023, such amounts shall be available for any
purpose eligible under sections 5307 or 5311 of title
49, United States Code.
TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
SEC. 4001. <<NOTE: 5 USC 6301 note.>> EMERGENCY FEDERAL EMPLOYEE
LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Treasury the Emergency Federal Employee Leave Fund (in this section
referred to as the ``Fund''), to be administered by the Director of the
Office of Personnel Management, for the purposes set forth in subsection
(b). In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $570,000,000, which shall be deposited into the Fund and
remain available through September 30, 2022. The Fund is available for
reasonable expenses incurred by the Office of Personnel Management in
administering this section.
(b) <<NOTE: Reimbursement.>> Purpose.--Amounts in the Fund shall be
available for reimbursement to an agency for the use of paid leave under
this section by any employee of the agency who is unable to work because
the employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed,
if the school of such son or daughter requires or makes optional
a virtual learning instruction model or requires or makes
optional a hybrid of in-person and virtual learning instruction
models, or the child care provider of such son or daughter is
unavailable, due to COVID-19 precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by an employee during the
period beginning on the date of enactment of this Act and ending
on September 30, 2021.
[[Page 135 STAT. 78]]
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee in an amount
not to exceed 600 hours of paid leave for each full-time
employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with a
seasonal work schedule, in an amount not to exceed the
proportional equivalent of 600 hours to the extent
amounts in the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to an employee if the leave
would result in payments greater than $2,800 in
aggregate for any biweekly pay period for a full-time
employee, or a proportionally equivalent biweekly limit
for a part-time employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee; and
(B) may not be used by an employee concurrently with
any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to an employee under this section shall reduce the
total service used to calculate any Federal civilian retirement
benefit.
(d) Employee Defined.--In this section, the term ``employee''
means--
(1) an individual in the executive branch for whom annual
and sick leave is provided under subchapter I of chapter 63 of
title 5, United States Code;
(2) an individual employed by the United States Postal
Service;
(3) an individual employed by the Postal Regulatory
Commission; and
(4) an employee of the Public Defender Service for the
District of Columbia and the District of Columbia Courts.
SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $77,000,000, to remain available until September 30, 2025,
for necessary expenses of the Government Accountability Office to
prevent, prepare for, and respond to Coronavirus and to support
oversight of the Coronavirus response and of funds provided in this Act
or any other Act pertaining to the Coronavirus pandemic.
SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING
AVAILABILITY.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $40,000,000, to remain available until September 30, 2025,
for the Pandemic Response Accountability Committee to support oversight
of the Coronavirus response and of funds provided in this Act or any
other Act pertaining to the Coronavirus pandemic.
[[Page 135 STAT. 79]]
SEC. 4004. FUNDING FOR THE WHITE HOUSE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $12,800,000, to remain available until September 30, 2021,
for necessary expenses for the White House, to prevent, prepare for, and
respond to coronavirus.
SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.
In addition to amounts otherwise available, there is appropriated to
the Federal Emergency Management Agency for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $50,000,000,000, to
remain available until September 30, 2025, to carry out the purposes of
the Disaster Relief Fund for costs associated with major disaster
declarations.
SEC. 4006. <<NOTE: 42 USC 5174 note.>> FUNERAL ASSISTANCE.
(a) <<NOTE: President.>> In General.--For the emergency declaration
issued by the President on March 13, 2020, pursuant to section 501(b) of
the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42
U.S.C. 5191(b)), and for any subsequent major disaster declaration that
supersedes such emergency declaration, the President shall provide
financial assistance to an individual or household to meet disaster-
related funeral expenses under section 408(e)(1) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
5174(e)(1)), for which the Federal cost share shall be 100 percent.
(b) Use of Funds.--Funds appropriated under section 4005 may be used
to carry out subsection (a) of this section.
SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$400,000,000, to remain available until September 30, 2025, for the
emergency food and shelter program.
SEC. 4008. HUMANITARIAN RELIEF.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$110,000,000, to remain available until September 30, 2025, for the
emergency food and shelter program for the purposes of providing
humanitarian relief to families and individuals encountered by the
Department of Homeland Security.
SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $650,000,000, to remain available until
September 30, 2023, for the Cybersecurity and Infrastructure Security
Agency for cybersecurity risk mitigation.
SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury
[[Page 135 STAT. 80]]
not otherwise appropriated, $200,000,000, to remain available until
September 30, 2024, for the United States Digital Service.
SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND.
In addition to amounts otherwise appropriated, there is appropriated
to the General Services Administration for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $1,000,000,000, to
remain available until September 30, 2025, to carry out the purposes of
the Technology Modernization Fund.
SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND.
In addition to amounts otherwise available, there is appropriated to
the General Services Administration for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $150,000,000, to
remain available until September 30, 2024, to carry out the purposes of
the Federal Citizen Services Fund.
SEC. 4013. AFG AND SAFER PROGRAM FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$300,000,000, to remain available until September 30, 2025, of which
$100,000,000 shall be for assistance to firefighter grants and
$200,000,000 shall be for staffing for adequate fire and emergency
response grants.
SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2025, for
emergency management performance grants.
SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL
CONTRACTORS.
Section 3610 of the CARES Act (Public Law 116-136; 134 Stat.
414) <<NOTE: 41 USC 6301 note prec.>> is amended by striking
``September 30, 2020'' and inserting ``September 30, 2021''.
SEC. 4016. <<NOTE: 5 USC 8101 note.>> ELIGIBILITY FOR WORKERS'
COMPENSATION BENEFITS FOR FEDERAL
EMPLOYEES DIAGNOSED WITH COVID-19.
(a) In General.--Subject to subsection (c), a covered employee
shall, with respect to any claim made by or on behalf of the covered
employee for benefits under subchapter I of chapter 81 of title 5,
United States Code, be deemed to have an injury proximately caused by
exposure to the novel coronavirus arising out of the nature of the
covered employee's employment. Such covered employee, or a beneficiary
of such an employee, shall be entitled to such benefits for such claim,
including disability compensation, medical services, and survivor
benefits.
(b) Definitions.--In this section:
(1) Covered employee.--
(A) In general.--The term ``covered employee'' means
an individual--
(i) <<NOTE: Time period.>> who is an employee
under section 8101(1) of title 5, United States
Code, employed in the Federal
[[Page 135 STAT. 81]]
service at anytime during the period beginning on
January 27, 2020, and ending on January 27, 2023;
(ii) who is diagnosed with COVID-19 during
such period; and
(iii) who, during a covered exposure period
prior to such diagnosis, carries out duties that--
(I) require contact with patients,
members of the public, or co-workers; or
(II) include a risk of exposure to
the novel coronavirus.
(B) Teleworking exception.--The term ``covered
employee'' does not include any employee otherwise
covered by subparagraph (A) who is exclusively
teleworking during a covered exposure period, regardless
of whether such employment is full time or part time.
(2) <<NOTE: Determination.>> Covered exposure period.--The
term ``covered exposure period'' means, with respect to a
diagnosis of COVID-19, the period beginning on a date to be
determined by the Secretary of Labor.
(3) Novel coronavirus.--The term ``novel coronavirus'' means
SARS-CoV-2 or another coronavirus declared to be a pandemic by
public health authorities.
(c) Limitation.--
(1) Determinations made on or before the date of
enactment.--This section shall not apply with respect to a
covered employee who is determined to be entitled to benefits
under subchapter I of chapter 81 of title 5, United States Code,
for a claim described in subsection (a) if such determination is
made on or before the date of enactment of this Act.
(2) <<NOTE: Termination date.>> Limitation on duration of
benefits.--No funds are authorized to be appropriated to pay,
and no benefits may be paid for, claims approved on the basis of
subsection (a) after September 30, 2030. No administrative costs
related to any such claim may be paid after such date.
(d) Employees' Compensation Fund.--
(1) In general.--The costs of benefits for claims approved
on the basis of subsection (a) shall not be included in the
annual statement of the cost of benefits and other payments of
an agency or instrumentality under section 8147(b) of title 5,
United States Code.
(2) Fair share provision.--Costs of administration for
claims described in paragraph (1)--
(A) may be paid from the Employees' Compensation
Fund; and
(B) shall not be subject to the fair share provision
in section 8147(c) of title 5, United States Code.
TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP
SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.
(a) Eligibility of Certain Nonprofit Entities for Covered Loans
Under the Paycheck Protection Program.--
(1) In general.--Section 7(a)(36) of the Small Business Act
(15 U.S.C. 636(a)(36)), as amended by the Economic Aid
[[Page 135 STAT. 82]]
to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
III of division N of Public Law 116-260) <<NOTE: 134 Stat.
1993.>> , is amended--
(A) in subparagraph (A)--
(i) in clause (xv), by striking ``and'' at the
end;
(ii) in clause (xvi), by striking the period
at the end and inserting ``; and''; and
(iii) by adding at the end the following:
``(xvii) <<NOTE: Definition.>> the term
`additional covered nonprofit entity'--
``(I) means an organization
described in any paragraph of section
501(c) of the Internal Revenue Code of
1986, other than paragraph (3), (4),
(6), or (19), and exempt from tax under
section 501(a) of such Code; and
``(II) does not include any entity
that, if the entity were a business
concern, would be described in section
120.110 of title 13, Code of Federal
Regulations (or in any successor
regulation or other related guidance or
rule that may be issued by the
Administrator) other than a business
concern described in paragraph (a) or
(k) of such section.''; and
(B) in subparagraph (D)--
(i) in clause (iii), by adding at the end the
following:
``(III) Eligibility of certain
organizations.--Subject to the
provisions in this subparagraph, during
the covered period--
``(aa) a nonprofit
organization shall be eligible
to receive a covered loan if the
nonprofit organization employs
not more than 500 employees per
physical location of the
organization; and
``(bb) an additional covered
nonprofit entity and an
organization that, but for
subclauses (I)(dd) and (II)(dd)
of clause (vii), would be
eligible for a covered loan
under clause (vii) shall be
eligible to receive a covered
loan if the entity or
organization employs not more
than 300 employees per physical
location of the entity or
organization.''; and
(ii) by adding at the end the following:
``(ix) Eligibility of additional covered
nonprofit entities.--An additional covered
nonprofit entity shall be eligible to receive a
covered loan if--
``(I) the additional covered
nonprofit entity does not receive more
than 15 percent of its receipts from
lobbying activities;
``(II) the lobbying activities of
the additional covered nonprofit entity
do not comprise more than 15 percent of
the total activities of the
organization;
``(III) the cost of the lobbying
activities of the additional covered
nonprofit entity did not exceed
$1,000,000 during the most recent tax
year of the additional covered nonprofit
entity that ended prior to February 15,
2020; and
[[Page 135 STAT. 83]]
``(IV) the additional covered
nonprofit entity employs not more than
300 employees.''.
(2) Eligibility for second draw loans.--Paragraph (37)(A)(i)
of section 7(a) of the Small Business Act (15 U.S.C. 636(a)), as
added by the Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (title III of division N of Public
Law 116-260) <<NOTE: 134 Stat. 2001.>> , is amended by inserting
`` `additional covered nonprofit entity','' after ``the terms''.
(b) Eligibility of Internet Publishing Organizations for Covered
Loans Under the Paycheck Protection Program.--
(1) In general.--Section 7(a)(36)(D) of the Small Business
Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), is
further amended--
(A) in clause (iii), by adding at the end the
following:
``(IV) Eligibility of internet
publishing organizations.--A business
concern or other organization that was
not eligible to receive a covered loan
the day before the date of enactment of
this subclause, is assigned a North
American Industry Classification System
code of 519130, certifies in good faith
as an Internet-only news publisher or
Internet-only periodical publisher, and
is engaged in the collection and
distribution of local or regional and
national news and information shall be
eligible to receive a covered loan for
the continued provision of news,
information, content, or emergency
information if--
``(aa) the business concern
or organization employs not more
than 500 employees, or the size
standard established by the
Administrator for that North
American Industry Classification
code, per physical location of
the business concern or
organization; and
``(bb) <<NOTE: Certification.>>
the business concern or
organization makes a good faith
certification that proceeds of
the loan will be used to support
expenses at the component of the
business concern or organization
that supports local or regional
news.'';
(B) in clause (iv)--
(i) in subclause (III), by striking ``and'' at
the end;
(ii) in subclause (IV)(bb), by striking the
period at the end and inserting ``; and''; and
(iii) by adding at the end the following:
``(V) <<NOTE: Certification.>> any
business concern or other organization
that was not eligible to receive a
covered loan the day before the date of
enactment of this subclause, is assigned
a North American Industry Classification
System code of 519130, certifies in good
faith as an Internet-only news publisher
or Internet-only periodical publisher,
and is engaged in the collection and
distribution of local or regional and
national news and information, if the
business concern or organization--
``(aa) employs not more than
500 employees, or the size
standard established by the
Administrator for that North
American
[[Page 135 STAT. 84]]
Industry Classification code,
per physical location of the
business concern or
organization; and
``(bb) is majority owned or
controlled by a business concern
or organization that is assigned
a North American Industry
Classification System code of
519130.'';
(C) in clause (v), by striking ``clause (iii)(II),
(iv)(IV), or (vii)'' and inserting ``subclause (II),
(III), or (IV) of clause (iii), subclause (IV) or (V) of
clause (iv), clause (vii), or clause (ix)''; and
(D) in clause (viii)(II)--
(i) by striking ``business concern made
eligible by clause (iii)(II) or clause (iv)(IV) of
this subparagraph'' and inserting ``business
concern made eligible by subclause (II) or (IV) of
clause (iii) or subclause (IV) or (V) of clause
(iv) of this subparagraph''; and
(ii) by inserting ``or organization'' after
``business concern'' each place it appears.
(2) Eligibility for second draw loans.--Section
7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by the
Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116-
260) <<NOTE: 134 Stat. 2002.>> , is amended by striking ``clause
(iii)(II), (iv)(IV), or (vii)'' and inserting ``subclause (II),
(III), or (IV) of clause (iii), subclause (IV) or (V) of clause
(iv), clause (vii), or clause (ix)''.
(c) Coordination With Continuation Coverage Premium Assistance.--
(1) Paycheck protection program.--Section 7A(a)(12) of the
Small Business Act (as redesignated, transferred, and amended by
section 304(b) of the Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (Public Law 116-260)) <<NOTE: 134
Stat. 1993.>> is amended--
(A) by striking ``CARES Act or'' and inserting
``CARES Act,''; and
(B) by inserting before the period at the end the
following: ``, or premiums taken into account in
determining the credit allowed under section 6432 of the
Internal Revenue Code of 1986''.
(2) Paycheck protection program second draw.--Section
7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by the
Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116-
260) <<NOTE: 134 Stat. 2005.>> , is amended--
(A) by striking ``or'' at the end of item (aa);
(B) by striking the period at the end of item (bb)
and inserting ``; or''; and
(C) by adding at the end the following new item:
``(cc) premiums taken into
account in determining the
credit allowed under section
6432 of the Internal Revenue
Code of 1986.''.
(3) <<NOTE: 15 USC 636 note.>> Applicability.--The
amendments made by this subsection shall apply only with respect
to applications for forgiveness of covered loans made under
paragraphs (36) or (37) of section 7(a) of the Small Business
Act, as amended by the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N
of Public Law 116-260),
[[Page 135 STAT. 85]]
that are received on or after the date of the enactment of this
Act.
(d) Commitment Authority and Appropriations.--
(1) Commitment authority.--Section 1102(b)(1) of the CARES
Act (Public Law 116-136) <<NOTE: 134 Stat. 293, 660, 2019.>> is
amended by striking ``$806,450,000,000'' and inserting
``$813,700,000,000''.
(2) Direct appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the
Small Business Administration for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated,
$7,250,000,000, to remain available until expended, for carrying
out this section.
SEC. 5002. <<NOTE: 15 USC 9009 note.>> TARGETED EIDL ADVANCE.
(a) Definitions.--In this section--
(1) the term ``Administrator'' means the Administrator of
the Small Business Administration; and
(2) the terms ``covered entity'' and ``economic loss'' have
the meanings given the terms in section 331(a) of the Economic
Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act
(title III of division N of Public Law 116-260).
(b) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Administrator for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $15,000,000,000--
(1) to remain available until expended; and
(2) of which, the Administrator shall use--
(A) $10,000,000,000 to make payments to covered
entities that have not received the full amounts to
which the covered entities are entitled under section
331 of the Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (title III of division N of
Public Law 116-260); and
(B) $5,000,000,000 to make payments under section
1110(e) of the CARES Act (15 U.S.C. 9009(e)), each of
which shall be--
(i) made to a covered entity that--
(I) has suffered an economic loss of
greater than 50 percent; and
(II) employs not more than 10
employees;
(ii) in an amount that is $5,000; and
(iii) with respect to the covered entity to
which the payment is made, in addition to any
payment made to the covered entity under section
1110(e) of the CARES Act (15 U.S.C. 9009(e)) or
section 331 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III
of division N of Public Law 116-260).
SEC. 5003. <<NOTE: 15 USC 9009c.>> SUPPORT FOR RESTAURANTS.
(a) Definitions.--In this section:
(1) Administrator.--The term ``Administrator'' means the
Administrator of the Small Business Administration.
(2) <<NOTE: Determination. Agreement date.>> Affiliated
business.--The term ``affiliated business'' means a business in
which an eligible entity has an equity or right to profit
distributions of not less than 50 percent, or in which an
eligible entity has the contractual authority to control the
direction of the business, provided that such
[[Page 135 STAT. 86]]
affiliation shall be determined as of any arrangements or
agreements in existence as of March 13, 2020.
(3) Covered period.--The term ``covered period'' means the
period--
(A) beginning on February 15, 2020; and
(B) <<NOTE: Determination. Deadline.>> ending on
December 31, 2021, or a date to be determined by the
Administrator that is not later than 2 years after the
date of enactment of this section.
(4) Eligible entity.--The term ``eligible entity''--
(A) means a restaurant, food stand, food truck, food
cart, caterer, saloon, inn, tavern, bar, lounge,
brewpub, tasting room, taproom, licensed facility or
premise of a beverage alcohol producer where the public
may taste, sample, or purchase products, or other
similar place of business in which the public or patrons
assemble for the primary purpose of being served food or
drink;
(B) includes an entity described in subparagraph (A)
that is located in an airport terminal or that is a
Tribally-owned concern; and
(C) does not include--
(i) an entity described in subparagraph (A)
that--
(I) is a State or local government-
operated business;
(II) <<NOTE: Agreement date.>> as
of March 13, 2020, owns or operates
(together with any affiliated business)
more than 20 locations, regardless of
whether those locations do business
under the same or multiple names; or
(III) has a pending application for
or has received a grant under section
324 of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues
Act (title III of division N of Public
Law 116-260); or
(ii) a publicly-traded company.
(5) Exchange; issuer; security.--The terms ``exchange'',
``issuer'', and ``security'' have the meanings given those terms
in section 3(a) of the Securities Exchange Act of 1934 (15
U.S.C. 78c(a)).
(6) Fund.--The term ``Fund'' means the Restaurant
Revitalization Fund established under subsection (b).
(7) Pandemic-related revenue loss.--The term ``pandemic-
related revenue loss'' means, with respect to an eligible
entity--
(A) except as provided in subparagraphs (B), (C),
and (D), the gross receipts, as established using such
verification documentation as the Administrator may
require, of the eligible entity during 2020 subtracted
from the gross receipts of the eligible entity in 2019,
if such sum is greater than zero;
(B) if the eligible entity was not in operation for
the entirety of 2019--
(i) the difference between--
(I) the product obtained by
multiplying the average monthly gross
receipts of the eligible entity in 2019
by 12; and
[[Page 135 STAT. 87]]
(II) the product obtained by
multiplying the average monthly gross
receipts of the eligible entity in 2020
by 12; or
(ii) <<NOTE: Determination.>> an amount based
on a formula determined by the Administrator;
(C) <<NOTE: Time period.>> if the eligible entity
opened during the period beginning on January 1, 2020,
and ending on the day before the date of enactment of
this section--
(i) the expenses described in subsection
(c)(5)(A) that were incurred by the eligible
entity minus any gross receipts received; or
(ii) <<NOTE: Determination.>> an amount based
on a formula determined by the Administrator; or
(D) if the eligible entity has not yet opened as of
the date of application for a grant under subsection
(c), but has incurred expenses described in subsection
(c)(5)(A) as of the date of enactment of this section--
(i) the amount of those expenses; or
(ii) <<NOTE: Determination.>> an amount based
on a formula determined by the Administrator.
For purposes of this paragraph, the pandemic-related revenue
losses for an eligible entity shall be reduced by any amounts
received from a covered loan made under paragraph (36) or (37)
of section 7(a) of the Small Business Act (15 U.S.C. 636(a)) in
2020 or 2021.
(8) Payroll costs.--The term ``payroll costs'' has the
meaning given the term in section 7(a)(36)(A) of the Small
Business Act (15 U.S.C. 636(a)(36)(A)), except that such term
shall not include--
(A) qualified wages (as defined in subsection (c)(3)
of section 2301 of the CARES Act) taken into account in
determining the credit allowed under such section 2301;
or
(B) premiums taken into account in determining the
credit allowed under section 6432 of the Internal
Revenue Code of 1986.
(9) Publicly-traded company.--The term ``publicly-traded
company'' means an entity that is majority owned or controlled
by an entity that is an issuer, the securities of which are
listed on a national securities exchange under section 6 of the
Securities Exchange Act of 1934 (15 U.S.C. 78f).
(10) Tribally-owned concern.--The term ``Tribally-owned
concern'' has the meaning given the term in section 124.3 of
title 13, Code of Federal Regulations, or any successor
regulation.
(b) Restaurant Revitalization Fund.--
(1) In general.--There is established in the Treasury of the
United States a fund to be known as the Restaurant
Revitalization Fund.
(2) Appropriations.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated to the Restaurant
Revitalization Fund for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated,
$28,600,000,000, to remain available until expended.
(B) Distribution.--
[[Page 135 STAT. 88]]
(i) In general.--Of the amounts made available
under subparagraph (A)--
(I) $5,000,000,000 shall be
available to eligible entities with
gross receipts during 2019 of not more
than $500,000; and
(II) $23,600,000,000 shall be
available to the Administrator to award
grants under subsection (c) in an
equitable manner to eligible entities of
different sizes based on annual gross
receipts.
(ii) Adjustments.--The Administrator may make
adjustments as necessary to the distribution of
funds under clause (i)(II) based on demand and the
relative local costs in the markets in which
eligible entities operate.
(C) <<NOTE: Effective date. Determination.>> Grants
after initial period.--Notwithstanding subparagraph (B),
on and after the date that is 60 days after the date of
enactment of this section, or another period of time
determined by the Administrator, the Administrator may
make grants using amounts appropriated under
subparagraph (A) to any eligible entity regardless of
the annual gross receipts of the eligible entity.
(3) Use of funds.--The Administrator shall use amounts in
the Fund to make grants described in subsection (c).
(c) Restaurant Revitalization Grants.--
(1) In general.--Except as provided in subsection (b) and
paragraph (3), the Administrator shall award grants to eligible
entities in the order in which applications are received by the
Administrator.
(2) Application.--
(A) Certification.--An eligible entity applying for
a grant under this subsection shall make a good faith
certification that--
(i) the uncertainty of current economic
conditions makes necessary the grant request to
support the ongoing operations of the eligible
entity; and
(ii) the eligible entity has not applied for
or received a grant under section 324 of the
Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (title III of division
N of Public Law 116-260).
(B) Business identifiers.--In accepting applications
for grants under this subsection, the Administrator
shall prioritize the ability of each applicant to use
their existing business identifiers over requiring other
forms of registration or identification that may not be
common to their industry and imposing additional burdens
on applicants.
(3) Priority in awarding grants.--
(A) <<NOTE: Time period.>> In general.--During the
initial 21-day period in which the Administrator awards
grants under this subsection, the Administrator shall
prioritize awarding grants to eligible entities that are
small business concerns owned and controlled by women
(as defined in section 3(n) of the Small Business Act
(15 U.S.C. 632(n))), small business concerns owned and
controlled by veterans (as defined in section 3(q) of
such Act (15 U.S.C. 632(q))), or socially and
economically disadvantaged small business concerns (as
defined in section 8(a)(4)(A) of the Small Business Act
[[Page 135 STAT. 89]]
(15 U.S.C. 637(a)(4)(A))). The Administrator may take
such steps as necessary to ensure that eligible entities
described in this subparagraph have access to grant
funding under this section after the end of such 21-day
period.
(B) Certification.--For purposes of establishing
priority under subparagraph (A), an applicant shall
submit a self-certification of eligibility for priority
with the grant application.
(4) Grant amount.--
(A) Aggregate maximum amount.--The aggregate amount
of grants made to an eligible entity and any affiliated
businesses of the eligible entity under this
subsection--
(i) shall not exceed $10,000,000; and
(ii) shall be limited to $5,000,000 per
physical location of the eligible entity.
(B) Determination of grant amount.--
(i) In general.--Except as provided in this
paragraph, the amount of a grant made to an
eligible entity under this subsection shall be
equal to the pandemic-related revenue loss of the
eligible entity.
(ii) Return to treasury.--Any amount of a
grant made under this subsection to an eligible
entity based on estimated receipts that is greater
than the actual gross receipts of the eligible
entity in 2020 shall be returned to the Treasury.
(5) Use of funds.--During the covered period, an eligible
entity that receives a grant under this subsection may use the
grant funds for the following expenses incurred as a direct
result of, or during, the COVID-19 pandemic:
(A) Payroll costs.
(B) Payments of principal or interest on any
mortgage obligation (which shall not include any
prepayment of principal on a mortgage obligation).
(C) Rent payments, including rent under a lease
agreement (which shall not include any prepayment of
rent).
(D) Utilities.
(E) Maintenance expenses, including--
(i) construction to accommodate outdoor
seating; and
(ii) walls, floors, deck surfaces, furniture,
fixtures, and equipment.
(F) Supplies, including protective equipment and
cleaning materials.
(G) Food and beverage expenses that are within the
scope of the normal business practice of the eligible
entity before the covered period.
(H) Covered supplier costs, as defined in section
7A(a) of the Small Business Act (as redesignated,
transferred, and amended by section 304(b) of the
Economic Aid to Hard-Hit Small Businesses, Nonprofits,
and Venues Act (Public Law 116-260)).
(I) Operational expenses.
(J) Paid sick leave.
(K) Any other expenses that the Administrator
determines to be essential to maintaining the eligible
entity.
[[Page 135 STAT. 90]]
(6) Returning funds.--If an eligible entity that receives a
grant under this subsection fails to use all grant funds or
permanently ceases operations on or before the last day of the
covered period, the eligible entity shall return to the Treasury
any funds that the eligible entity did not use for the allowable
expenses under paragraph (5).
SEC. 5004. <<NOTE: 15 USC 9013.>> COMMUNITY NAVIGATOR PILOT
PROGRAM.
(a) Definitions.--In this section:
(1) Administration.--The term ``Administration'' means the
Small Business Administration.
(2) Administrator.--The term ``Administrator'' means the
Administrator of the Small Business Administration.
(3) Community navigator services.--The term ``community
navigator services'' means the outreach, education, and
technical assistance provided by community navigators that
target eligible businesses to increase awareness of, and
participation in, programs of the Small Business Administration.
(4) Community navigator.--The term ``community navigator''
means a community organization, community financial institution
as defined in section 7(a)(36)(A) of the Small Business Act (15
U.S.C. 636(a)(36)(A)), or other private nonprofit organization
engaged in the delivery of community navigator services.
(5) Eligible business.--The term ``eligible business'' means
any small business concern, with priority for small business
concerns owned and controlled by women (as defined in section
3(n) of the Small Business Act (15 U.S.C. 632(n))), small
business concerns owned and controlled by veterans (as defined
in section 3(q) of such Act (15 U.S.C. 632(q))), and socially
and economically disadvantaged small business concerns (as
defined in section 8(a)(4)(A) of the Small Business Act (15
U.S.C. 637(a)(4)(A))).
(6) Private nonprofit organization.--The term ``private
nonprofit organization'' means an entity that is described in
section 501(c) of the Internal Revenue Code of 1986 and exempt
from tax under section 501(a) of such Code.
(7) Resource partner.--The term ``resource partner'' means--
(A) a small business development center (as defined
in section 3 of the Small Business Act (15 U.S.C. 632));
(B) a women's business center (as described in
section 29 of the Small Business Act (15 U.S.C. 656));
and
(C) a chapter of the Service Corps of Retired
Executives (as defined in section 8(b)(1)(B) of the Act
(15 U.S.C. 637(b)(1)(B))).
(8) Small business concern.--The term ``small business
concern'' has the meaning given under section 3 of the Small
Business Act (15 U.S.C. 632).
(9) State.--The term ``State'' means a State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, the Virgin Islands, American Samoa, the Commonwealth of
the Northern Mariana Islands, and Guam, or an agency,
instrumentality, or fiscal agent thereof.
(10) Unit of general local government.--The term ``unit of
general local government'' means a county, city, town, village,
or other general purpose political subdivision of a State.
[[Page 135 STAT. 91]]
(b) Community Navigator Pilot Program.--
(1) <<NOTE: Grants. Contracts.>> In general.--The
Administrator of the Small Business Administration shall
establish a Community Navigator pilot program to make grants to,
or enter into contracts or cooperative agreements with, private
nonprofit organizations, resource partners, States, Tribes, and
units of local government to ensure the delivery of free
community navigator services to current or prospective owners of
eligible businesses in order to improve access to assistance
programs and resources made available because of the COVID-19
pandemic by Federal, State, Tribal, and local entities.
(2) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $100,000,000, to remain available until September
30, 2022, for carrying out this subsection.
(c) Outreach and Education.--
(1) Promotion.--The Administrator shall develop and
implement a program to promote community navigator services to
current or prospective owners of eligible businesses.
(2) <<NOTE: Determination.>> Call center.--The
Administrator shall establish a telephone hotline to offer
information about Federal programs to assist eligible businesses
and offer referral services to resource partners, community
navigators, potential lenders, and other persons that the
Administrator determines appropriate for current or prospective
owners of eligible businesses.
(3) Outreach.--The Administrator shall--
(A) conduct outreach and education, in the 10 most
commonly spoken languages in the United States, to
current or prospective owners of eligible businesses on
community navigator services and other Federal programs
to assist eligible businesses;
(B) improve the website of the Administration to
describe such community navigator services and other
Federal programs; and
(C) implement an education campaign by advertising
in media targeted to current or prospective owners of
eligible businesses.
(4) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $75,000,000, to remain available until September
30, 2022, for carrying out this subsection.
(d) Sunset.--The authority of the Administrator to make grants under
this section shall terminate on December 31, 2025.
SEC. 5005. SHUTTERED VENUE OPERATORS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $1,250,000,000, to remain available until
expended, to carry out section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N of
Public Law 116-260), of which $500,000 shall be used to provide
technical assistance to help applicants access the System for Award
Management (or any successor thereto) or to assist applicants with an
alternative grant application system.
[[Page 135 STAT. 92]]
(b) Reduction of Shuttered Venues Assistance for New PPP
Recipients.--Section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N of
Public Law 116-260), is amended--
(1) <<NOTE: 134 Stat. 2024.>> in subsection (a)(1)(A)(vi)--
(A) by striking subclause (III);
(B) by redesignating subclause (IV) as subclause
(III); and
(C) in subclause (III), as so redesignated, by
striking ``subclauses (I), (II), and (III)'' and
inserting ``subclauses (I) and (II)''; and
(2) <<NOTE: 134 Stat. 2029.>> in subsection (c)(1)--
(A) in subparagraph (A), in the matter preceding
clause (i), by striking ``A grant'' and inserting
``Subject to subparagraphs (B) and (C), a grant''; and
(B) by adding at the end the following:
``(C) Reduction for recipients of new ppp loans.--
``(i) <<NOTE: Effective date.>> In general.--
The otherwise applicable amount of a grant under
subsection (b)(2) to an eligible person or entity
shall be reduced by the total amount of loans
guaranteed under paragraph (36) or (37) of section
7(a) of the Small Business Act (15 U.S.C. 636(a))
that are received on or after December 27, 2020 by
the eligible person or entity.
``(ii) Application to governmental entities.--
For purposes of applying clause (i) to an eligible
person or entity owned by a State or a political
subdivision of a State, the relevant entity--
``(I) shall be the eligible person
or entity; and
``(II) shall not include entities of
the State or political subdivision other
than the eligible person or entity.''.
SEC. 5006. DIRECT APPROPRIATIONS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administrator for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, to remain available
until expended--
(1) $840,000,000 for administrative expenses, including to
prevent, prepare for, and respond to the COVID-19 pandemic,
domestically or internationally, including administrative
expenses related to paragraphs (36) and (37) of section 7(a) of
the Small Business Act, section 324 of the Economic Aid to Hard-
Hit Small Businesses, Nonprofits, and Venues Act (title III of
division N of Public Law 116-260), section 5002 of this title,
and section 5003 of this title; and
(2) $460,000,000 to carry out the disaster loan program
authorized by section 7(b) of the Small Business Act (15 U.S.C.
636(b)), of which $70,000,000 shall be for the cost of direct
loans authorized by such section and $390,000,000 shall be for
administrative expenses to carry out such program.
(b) Inspector General.--In addition to amounts otherwise available,
there is appropriated to the Inspector General of the Small Business
Administration for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $25,000,000, to remain available until
expended, for necessary expenses of the Office of Inspector General.
[[Page 135 STAT. 93]]
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.
(a) Economic Development Administration Appropriation.--In addition
to amounts otherwise available, there is appropriated for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$3,000,000,000, to remain available until September 30, 2022, to the
Department of Commerce for economic adjustment assistance as authorized
by sections 209 and 703 of the Public Works and Economic Development Act
of 1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and respond
to coronavirus and for necessary expenses for responding to economic
injury as a result of coronavirus.
(b) Of the funds provided by this section, up to 2 percent shall be
used for Federal costs to administer such assistance utilizing temporary
Federal personnel as may be necessary consistent with the requirements
applicable to such administrative funding in fiscal year 2020 to
prevent, prepare for, and respond to coronavirus and which shall remain
available until September 30, 2027.
(c) Of the funds provided by this section, 25 percent shall be for
assistance to States and communities that have suffered economic injury
as a result of job and gross domestic product losses in the travel,
tourism, or outdoor recreation sectors.
SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE
COVID-19 PANDEMIC.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Environmental Protection Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until expended, to address health
outcome disparities from pollution and the COVID-19 pandemic, of which--
(1) $50,000,000, shall be for grants, contracts, and other
agency activities that identify and address disproportionate
environmental or public health harms and risks in minority
populations or low-income populations under--
(A) section 103(b) of the Clean Air Act (42 U.S.C.
7403(b));
(B) section 1442 of the Safe Drinking Water Act (42
U.S.C. 300j-1);
(C) section 104(k)(7)(A) of the Comprehensive
Environmental Response, Compensation, and Liability Act
of 1980 (42 U.S.C. 9604(k)(7)(A)); and
(D) sections 791 through 797 of the Energy Policy
Act of 2005 (42 U.S.C. 16131 through 16137); and
(2) $50,000,000 shall be for grants and activities
authorized under subsections (a) through (c) of section 103 of
the Clean Air Act (42 U.S.C. 7403) and grants and activities
authorized under section 105 of such Act (42 U.S.C. 7405).
(b) Administration of Funds.--
(1) Of the funds made available pursuant to subsection
(a)(1), the Administrator shall reserve 2 percent for
administrative costs necessary to carry out activities funded
pursuant to such subsection.
[[Page 135 STAT. 94]]
(2) Of the funds made available pursuant to subsection
(a)(2), the Administrator shall reserve 5 percent for activities
funded pursuant to such subsection other than grants.
SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.
(a) Inspection, Interdiction, and Research Related to Certain
Species and COVID-19.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $95,000,000 to remain available
until expended, to carry out the provisions of the Fish and Wildlife Act
of 1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife Coordination
Act (16 U.S.C. 661 et seq.) through direct expenditure, contracts, and
grants, of which--
(1) $20,000,000 shall be for wildlife inspections,
interdictions, investigations, and related activities, and for
efforts to address wildlife trafficking;
(2) $30,000,000 shall be for the care of captive species
listed under the Endangered Species Act of 1973, for the care of
rescued and confiscated wildlife, and for the care of Federal
trust species in facilities experiencing lost revenues due to
COVID-19; and
(3) $45,000,000 shall be for research and extension
activities to strengthen early detection, rapid response, and
science-based management to address wildlife disease outbreaks
before they become pandemics and strengthen capacity for
wildlife health monitoring to enhance early detection of
diseases that have capacity to jump the species barrier and pose
a risk in the United States, including the development of a
national wildlife disease database.
(b) Lacey Act Provisions.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $10,000,000, to remain
available until expended, to carry out the provisions of section 42(a)
of title 18, United States Code, and the Lacey Act Amendments of 1981
(16 U.S.C. 3371-3378).
TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
Subtitle A--Transportation and Infrastructure
SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION.
(a) Northeast Corridor Appropriation.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $970,388,160, to
remain available until September 30, 2024, for grants as authorized
under section 11101(a) of the FAST Act (Public Law 114-94) to prevent,
prepare for, and respond to coronavirus.
(b) National Network Appropriation.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $729,611,840, to
remain available until September 30, 2024, for
[[Page 135 STAT. 95]]
grants as authorized under section 11101(b) of the FAST Act (Public Law
114-94) to prevent, prepare for, and respond to coronavirus.
(c) <<NOTE: Effective dates.>> Long-distance Service Restoration
and Employee Recalls.--Not less than $165,926,000 of the aggregate
amounts made available under subsections (a) and (b) shall be for use by
the National Railroad Passenger Corporation to--
(1) <<NOTE: Deadline.>> restore, not later than 90 days
after the date of enactment of this Act, the frequency of rail
service on long-distance routes (as defined in section 24102 of
title 49, United States Code) that the National Railroad
Passenger Corporation reduced the frequency of on or after July
1, 2020, and continue to operate such service at such frequency;
and
(2) <<NOTE: Furloughs.>> recall and manage employees
furloughed on or after October 1, 2020, as a result of efforts
to prevent, prepare for, and respond to coronavirus.
(d) Use of Funds in Lieu of Capital Payments.--Not less than
$109,805,000 of the aggregate amounts made available under subsections
(a) and (b)--
(1) shall be for use by the National Railroad Passenger
Corporation in lieu of capital payments from States and commuter
rail passenger transportation providers that are subject to the
cost allocation policy under section 24905(c) of title 49,
United States Code; and
(2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i)
of title 49, United States Code, such amounts do not constitute
cross-subsidization of commuter rail passenger transportation.
(e) Use of Funds for State Payments for State-supported Routes.--
(1) In general.--Of the amounts made available under
subsection (b), $174,850,000 shall be for use by the National
Railroad Passenger Corporation to offset amounts required to be
paid by States for covered State-supported routes.
(2) Funding share.--The share of funding provided under
paragraph (1) with respect to a covered State-supported route
shall be distributed as follows:
(A) Each covered State-supported route shall receive
7 percent of the costs allocated to the route in fiscal
year 2019 under the cost allocation methodology adopted
pursuant to section 209 of the Passenger Rail Investment
and Improvement Act of 2008 (Public Law 110-432).
(B) <<NOTE: Apportionment.>> Any remaining amounts
after the distribution described in subparagraph (A)
shall be apportioned to each covered State-supported
route in proportion to the passenger revenue of such
route and other revenue allocated to such route in
fiscal year 2019 divided by the total passenger revenue
and other revenue allocated to all covered State-
supported routes in fiscal year 2019.
(3) <<NOTE: Termination date.>> Covered state-supported
route defined.--In this subsection, the term ``covered State-
supported route'' means a State-supported route, as such term is
defined in section 24102 of title 49, United States Code, but
does not include a State-supported route for which service was
terminated on or before February 1, 2020.
(f) Use of Funds for Debt Repayment or Prepayment.--Not more than
$100,885,000 of the aggregate amounts made available under subsections
(a) and (b) shall be--
[[Page 135 STAT. 96]]
(1) for the repayment or prepayment of debt incurred by the
National Railroad Passenger Corporation under financing
arrangements entered into prior to the date of enactment of this
Act; and
(2) to pay required reserves, costs, and fees related to
such debt, including for loans from the Department of
Transportation and loans that would otherwise have been paid
from National Railroad Passenger Corporation revenues.
(g) Project Management Oversight.--Not more than $2,000,000 of the
aggregate amounts made available under subsections (a) and (b) shall be
for activities authorized under section 11101(c) of the FAST Act (Public
Law 114-94).
SEC. 7102. <<NOTE: 15 USC 9121.>> RELIEF FOR AIRPORTS.
(a) In General.--
(1) In general.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any funds in
the Treasury not otherwise appropriated, $8,000,000,000, to
remain available until September 30, 2024, for assistance to
sponsors of airports, as such terms are defined in section 47102
of title 49, United States Code, to be made available to
prevent, prepare for, and respond to coronavirus.
(2) Requirements and limitations.--Amounts made available
under this section--
(A) may not be used for any purpose not directly
related to the airport; and
(B) may not be provided to any airport that was
allocated in excess of 4 years of operating funds to
prevent, prepare for, and respond to coronavirus in
fiscal year 2020.
(b) <<NOTE: Applicability.>> Allocations.--The following terms
shall apply to the amounts made available under this section:
(1) Operating expenses and debt service payments.--
(A) In general.--Not more than $6,492,000,000 shall
be made available for primary airports, as such term is
defined in section 47102 of title 49, United States
Code, and certain cargo airports, for costs related to
operations, personnel, cleaning, sanitization,
janitorial services, combating the spread of pathogens
at the airport, and debt service payments.
(B) Distribution.-- Amounts made available under
this paragraph--
(i) shall not be subject to the reduced
apportionments under section 47114(f) of title 49,
United States Code;
(ii) shall first be apportioned as set forth
in sections 47114(c)(1)(A), 47114(c)(1)(C)(i),
47114(c)(1)(C)(ii), 47114(c)(2)(A),
47114(c)(2)(B), and 47114(c)(2)(E) of title 49,
United States Code; and
(iii) shall not be subject to a maximum
apportionment limit set forth in section
47114(c)(1)(B) of title 49, United States Code.
(C) Remaining amounts.--Any amount remaining after
distribution under subparagraph (B) shall be distributed
to the sponsor of each primary airport (as such term is
defined in section 47102 of title 49, United States
Code) based on each such primary airport's passenger
enplanements compared to the total passenger
[[Page 135 STAT. 97]]
enplanements of all such primary airports in calendar
year 2019.
(2) Federal share for development projects.--
(A) In general.--Not more than $608,000,000
allocated under subsection (a)(1) shall be available to
pay a Federal share of 100 percent of the costs for any
grant awarded in fiscal year 2021, or in fiscal year
2020 with less than a 100-percent Federal share, for an
airport development project (as such term is defined in
section 47102 of title 49).
(B) Remaining amounts.--Any amount remaining under
this paragraph shall be distributed as described in
paragraph (1)(C).
(3) Nonprimary airports.--
(A) In general.--Not more than $100,000,000 shall be
made available for general aviation and commercial
service airports that are not primary airports (as such
terms are defined in section 47102 of title 49, United
States Code) for costs related to operations, personnel,
cleaning, sanitization, janitorial services, combating
the spread of pathogens at the airport, and debt service
payments.
(B) Distribution.--Amounts made available under this
paragraph shall be apportioned to each non-primary
airport based on the categories published in the most
current National Plan of Integrated Airport Systems,
reflecting the percentage of the aggregate published
eligible development costs for each such category, and
then dividing the allocated funds evenly among the
eligible airports in each category, rounding up to the
nearest thousand dollars.
(C) Remaining amounts.--Any amount remaining under
this paragraph shall be distributed as described in
paragraph (1)(C).
(4) Airport concessions.--
(A) In general.--Not more than $800,000,000 shall be
made available for sponsors of primary airports to
provide relief from rent and minimum annual guarantees
to airport concessions, of which at least $640,000,000
shall be available to provide relief to eligible small
airport concessions and of which at least $160,000,000
shall be available to provide relief to eligible large
airport concessions located at primary airports.
(B) Distribution.--The amounts made available for
each set-aside in this paragraph shall be distributed to
the sponsor of each primary airport (as such term is
defined in section 47102 of title 49, United States
Code) based on each such primary airport's passenger
enplanements compared to the total passenger
enplanements of all such primary airports in calendar
year 2019.
(C) Conditions.--As a condition of approving a grant
under this paragraph--
(i) the sponsor shall provide such relief from
the date of enactment of this Act until the
sponsor has provided relief equaling the total
grant amount, to the extent practicable and to the
extent permissible under State laws, local laws,
and applicable trust indentures; and
[[Page 135 STAT. 98]]
(ii) for each set-aside, the sponsor shall
provide relief from rent and minimum annual
guarantee obligations to each eligible airport
concession in an amount that reflects each
eligible airport concession's proportional share
of the total amount of the rent and minimum annual
guarantees of those eligible airport concessions
at such airport.
(c) Administration.--
(1) Administrative expenses.--The Administrator of the
Federal Aviation Administration may retain up to 0.1 percent of
the funds provided under this section to fund the award of, and
oversight by the Administrator of, grants made under this
section.
(2) Workforce retention requirements.--
(A) <<NOTE: Extension. Retention date.>> Required
retention.--As a condition for receiving funds provided
under this section, an airport shall continue to employ,
through September 30, 2021, at least 90 percent of the
number of individuals employed (after making adjustments
for retirements or voluntary employee separations) by
the airport as of March 27, 2020.
(B) <<NOTE: Determination.>> Waiver of retention
requirement.--The Secretary shall waive the workforce
retention requirement if the Secretary determines that--
(i) the airport is experiencing economic
hardship as a direct result of the requirement; or
(ii) the requirement reduces aviation safety
or security.
(C) Exception.--The workforce retention requirement
shall not apply to nonhub airports or nonprimary
airports receiving funds under this section.
(D) Noncompliance.--Any financial assistance
provided under this section to an airport that fails to
comply with the workforce retention requirement
described in subparagraph (A), and does not otherwise
qualify for a waiver or exception under this paragraph,
shall be subject to clawback by the Secretary.
(d) Definitions.--In this section:
(1) Eligible large airport concession.--The term ``eligible
large airport concession'' means a concession (as defined in
section 23.3 of title 49, Code of Federal Regulations), that is
in-terminal and has maximum gross receipts, averaged over the
previous three fiscal years, of more than $56,420,000.
(2) Eligible small airport concession.--The term ``eligible
small airport concession'' means a concession (as defined in
section 23.3 of title 49, Code of Federal Regulations), that is
in-terminal and--
(A) <<NOTE: Time period.>> a small business with
maximum gross receipts, averaged over the previous 3
fiscal years, of less than $56,420,000; or
(B) is a joint venture (as defined in section 23.3
of title 49, Code of Federal Regulations).
SEC. 7103. <<NOTE: 49 USC 106 note.>> EMERGENCY FAA EMPLOYEE
LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Federal Aviation Administration the Emergency FAA Employee Leave Fund
(in this section referred to as the ``Fund''), to be
[[Page 135 STAT. 99]]
administered by the Administrator of the Federal Aviation
Administration, for the purposes set forth in subsection (b). In
addition to amounts otherwise available, there is appropriated for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $9,000,000, which shall be deposited into the Fund and
remain available through September 30, 2022.
(b) Purpose.--Amounts in the Fund shall be available to the
Administrator for the use of paid leave under this section by any
employee of the Administration who is unable to work because the
employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed,
if the school of such son or daughter requires or makes optional
a virtual learning instruction model or requires or makes
optional a hybrid of in-person and virtual learning instruction
models, or the child care provider of such son or daughter is
unavailable, due to COVID-19 precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by an employee of the
Administration during the period beginning on the date of
enactment of this section and ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee of the
Administration in an amount not to exceed 600 hours of
paid leave for each full-time employee, and in the case
of a part-time employee, employee on an uncommon tour of
duty, or employee with a seasonal work schedule, in an
amount not to exceed the proportional equivalent of 600
hours to the extent amounts in the Fund remain available
for reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to an employee if the leave
would result in payments greater than $2,800 in
aggregate for any biweekly pay period for a full-time
employee, or a proportionally equivalent biweekly limit
for a part-time employee.
[[Page 135 STAT. 100]]
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the
Administration concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to an employee of the Administration under this section
shall reduce the total service used to calculate any Federal
civilian retirement benefit.
SEC. 7104. <<NOTE: 49 USC 114 note.>> EMERGENCY TSA EMPLOYEE
LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Transportation Security Administration (in this section referred to as
the ``Administration'') the Emergency TSA Employee Leave Fund (in this
section referred to as the ``Fund''), to be administered by the
Administrator of the Administration, for the purposes set forth in
subsection (b). In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $13,000,000, which shall be deposited into the
Fund and remain available through September 30, 2022.
(b) Purpose.--Amounts in the Fund shall be available to the
Administration for the use of paid leave under this section by any
employee of the Administration who is unable to work because the
employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed,
if the school of such son or daughter requires or makes optional
a virtual learning instruction model or requires or makes
optional a hybrid of in-person and virtual learning instruction
models, or the child care provider of such son or daughter is
unavailable, due to COVID-19 precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by an employee of the
Administration during the period beginning on the date of
enactment of this section and ending on September 30, 2021.
[[Page 135 STAT. 101]]
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee of the
Administration in an amount not to exceed 600 hours of
paid leave for each full-time employee, and in the case
of a part-time employee, employee on an uncommon tour of
duty, or employee with a seasonal work schedule, in an
amount not to exceed the proportional equivalent of 600
hours to the extent amounts in the Fund remain available
for reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to an employee if the leave
would result in payments greater than $2,800 in
aggregate for any biweekly pay period for a full-time
employee, or a proportionally equivalent biweekly limit
for a part-time employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the
Administration concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to an employee of the Administration under this section
shall reduce the total service used to calculate any Federal
civilian retirement benefit.
Subtitle B--Aviation Manufacturing Jobs Protection
SEC. 7201. <<NOTE: 15 USC 9131.>> DEFINITIONS.
In this subtitle:
(1) Eligible employee group.--The term ``eligible employee
group'' means the portion of an employer's United States
workforce that--
(A) does not exceed 25 percent of the employer's
total United States workforce as of April 1, 2020; and
(B) contains only employees with a total
compensation level of $200,000 or less per year; and
(C) is engaged in aviation manufacturing activities
and services, or maintenance, repair, and overhaul
activities and services.
(2) Aviation manufacturing company.--The term ``aviation
manufacturing company'' means a corporation, firm, or other
business entity--
(A) that--
(i) actively manufactures an aircraft,
aircraft engine, propeller, or a component, part,
or systems of an aircraft or aircraft engine under
a Federal Aviation Administration production
approval;
(ii) holds a certificate issued under part 145
of title 14, Code of Federal Regulations, for
maintenance, repair, and overhaul of aircraft,
aircraft engines, components, or propellers; or
(iii) operates a process certified to SAE
AS9100 related to the design, development, or
provision of an
[[Page 135 STAT. 102]]
aviation product or service, including a part,
component, or assembly;
(B) which--
(i) is established, created, or organized in
the United States or under the laws of the United
States; and
(ii) has significant operations in, and a
majority of its employees engaged in aviation
manufacturing activities and services, or
maintenance, repair, and overhaul activities and
services based in the United States;
(C) which has involuntarily furloughed or laid off
at least 10 percent of its workforce in 2020 as compared
to 2019 or has experienced at least a 15 percent decline
in 2020 revenues as compared to 2019;
(D) that, as supported by sworn financial statements
or other appropriate data, has identified the eligible
employee group and the amount of total compensation
level for the eligible employee group;
(E) that agrees to provide private contributions and
maintain the total compensation level for the eligible
employee group for the duration of an agreement under
this subtitle;
(F) that agrees to provide immediate notice and
justification to the Secretary of involuntary furloughs
or layoffs exceeding 10 percent of the workforce that is
not included in an eligible employee group for the
duration of an agreement and receipt of public
contributions under this subtitle;
(G) that has not conducted involuntary furloughs or
reduced pay rates or benefits for the eligible employee
group, subject to the employer's right to discipline or
terminate an employee in accordance with employer
policy, between the date of application and the date on
which such a corporation, firm, or other business entity
enters into an agreement with the Secretary under this
subtitle; and
(H) that--
(i) <<NOTE: Time period.>> in the case of a
corporation, firm, or other business entity
including any parent company or subsidiary of such
a corporation, firm, or other business entity,
that holds any type or production certificate or
similar authorization issued under section 44704
of title 49, United States Code, with respect to a
transport-category airplane covered under part 25
of title 14, Code of Federal Regulations,
certificated with a passenger seating capacity of
50 or more, agrees to refrain from conducting
involuntary layoffs or furloughs, or reducing pay
rates and benefits, for the eligible employee
group, subject to the employer's right to
discipline or terminate an employee in accordance
with employer policy from the date of agreement
until September 30, 2021, or the duration of the
agreement and receipt of public contributions
under this subtitle, whichever period ends later;
or
(ii) in the case of corporation, firm, or
other business entity not specified under
subparagraph (i), agrees
[[Page 135 STAT. 103]]
to refrain from conducting involuntary layoffs or
furloughs, or reducing pay rates and benefits, for
the eligible employee group, subject to the
employer's right to discipline or terminate an
employee in accordance with employer policy for
the duration of the agreement and receipt of
public contributions under this subtitle.
(3) Employee.--The term ``employee'' has the meaning given
that term in section 3 of the Fair Labor Standards Act of 1938
(29 U.S.C. 203).
(4) Employer.--The term ``employer'' means an aviation
manufacturing company that is an employer (as defined in section
3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)).
(5) Private contribution.--The term ``private contribution''
means the contribution funded by the employer under this
subtitle to maintain 50 percent of the eligible employee group's
total compensation level, and combined with the public
contribution, is sufficient to maintain the total compensation
level for the eligible employee group as of April 1, 2020.
(6) <<NOTE: Effective date.>> Public contribution.--The
term ``public contribution'' means the contribution funded by
the Federal Government under this subtitle to provide 50 percent
of the eligible employees group's total compensation level, and
combined with the private contribution, is sufficient to
maintain the total compensation level for those in the eligible
employee group as of April 1, 2020.
(7) Secretary.--The term ``Secretary'' means the Secretary
of Transportation.
(8) <<NOTE: Effective date.>> Total compensation level.--
The term ``total compensation level'' means the level of total
base compensation and benefits being provided to an eligible
employee group employee, excluding overtime and premium pay, and
excluding any Federal, State, or local payroll taxes paid, as of
April 1, 2020.
SEC. 7202. <<NOTE: Contracts. 15 USC 9132.>> PAYROLL SUPPORT
PROGRAM.
(a) In General.--The Secretary shall establish a payroll support
program and enter into agreements with employers who meet the
eligibility criteria specified in subsection (b) and are not ineligible
under subsection (c), to provide public contributions to supplement
compensation of an eligible employee group. There is appropriated for
fiscal year 2021, out of amounts in the Treasury not otherwise
appropriated, $3,000,000,000, to remain available until September 30,
2023, for the Secretary to carry out the payroll support program
authorized under the preceding sentence for which 1 percent of the funds
may be used for implementation costs and administrative expenses.
(b) <<NOTE: Time period. Effective date.>> Eligibility.--The
Secretary shall enter into an agreement and provide public
contributions, for a term no longer than 6 months, solely with an
employer that agrees to use the funds received under an agreement
exclusively for the continuation of employee wages, salaries, and
benefits, to maintain the total compensation level for the eligible
employee group as of April 1, 2020 for the duration of the agreement,
and to facilitate the retention, rehire, or recall of employees of the
employer, except that such funds may not be used for back pay of
returning rehired or recalled employees.
[[Page 135 STAT. 104]]
(c) Ineligibility.--The Secretary may not enter into any agreement
under this section with an employer who was allowed a credit under
section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately
preceding calendar quarter ending before such agreement is entered into,
who received financial assistance under section 4113 of the CARES Act
(15 U.S.C. 9073), or who is currently expending financial assistance
under the paycheck protection program established under section 7(a)(36)
of the Small Business Act (15 U.S.C. 636(a)(36)), as of the date the
employer submits an application under the payroll support program
established under subsection (a).
(d) Reductions.--To address any shortfall in assistance that would
otherwise be provided under this subtitle, the Secretary shall reduce,
on a pro rata basis, the financial assistance provided under this
subtitle.
(e) Agreement Deadline.--No agreement may be entered into by the
Secretary under the payroll support program established under subsection
(a) after the last day of the 6 month period that begins on the
effective date of the first agreement entered into under such program.
Subtitle C--Airlines
SEC. 7301. <<NOTE: 15 USC 9141.>> AIR TRANSPORTATION PAYROLL
SUPPORT PROGRAM EXTENSION.
(a) <<NOTE: Applicability.>> Definitions.--The definitions in
section 40102(a) of title 49, United States Code, shall apply with
respect to terms used in this section, except that--
(1) the term ``catering functions'' means preparation,
assembly, or both, of food, beverages, provisions and related
supplies for delivery, and the delivery of such items, directly
to aircraft or to a location on or near airport property for
subsequent delivery to aircraft;
(2) the term ``contractor'' means--
(A) a person that performs, under contract with a
passenger air carrier conducting operations under part
121 of title 14, Code of Federal Regulations--
(i) catering functions; or
(ii) functions on the property of an airport
that are directly related to the air
transportation of persons, property, or mail,
including the loading and unloading of property on
aircraft, assistance to passengers under part 382
of title 14, Code of Federal Regulations,
security, airport ticketing and check-in
functions, ground-handling of aircraft, or
aircraft cleaning and sanitization functions and
waste removal; or
(B) a subcontractor that performs such functions;
(3) the term ``employee'' means an individual, other than a
corporate officer, who is employed by an air carrier or a
contractor;
(4) the term ``eligible air carrier'' means an air carrier
that--
(A) received financial assistance pursuant section
402(a)(1) of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260);
(B) <<NOTE: Effective date.>> provides air
transportation as of March 31, 2021;
[[Page 135 STAT. 105]]
(C) <<NOTE: Time period.>> has not conducted
involuntary furloughs or reduced pay rates or benefits
between March 31, 2021, and the date on which the air
carrier makes a certification to the Secretary pursuant
to subparagraph (D); and
(D) <<NOTE: Certification. Extensions.>> certifies
to the Secretary that such air carrier will--
(i) refrain from conducting involuntary
furloughs or reducing pay rates or benefits until
September 30, 2021, or the date on which
assistance provided under this section is
exhausted, whichever is later;
(ii) refrain from purchasing an equity
security of the air carrier or the parent company
of the air carrier that is listed on a national
securities exchange through September 30, 2022;
(iii) refrain from paying dividends, or making
other capital distributions, with respect to
common stock (or equivalent interest) of such air
carrier through September 30, 2022;
(iv) <<NOTE: Time periods.>> during the 2-
year period beginning April 1, 2021, and ending
April 1, 2023, refrain from paying--
(I) any officer or employee of the
air carrier whose total compensation
exceeded $425,000 in calendar year 2019
(other than an employee whose
compensation is determined through an
existing collective bargaining agreement
entered into prior to the date of
enactment of this Act)--
(aa) total compensation that
exceeds, during any 12
consecutive months of such 2-
year period, the total
compensation received by the
officer or employee from the air
carrier in calendar year 2019;
or
(bb) severance pay or other
benefits upon termination of
employment with the air carrier
which exceeds twice the maximum
total compensation received by
the officer or employee from the
air carrier in calendar year
2019; and
(II) any officer or employee of the
air carrier whose total compensation
exceeded $3,000,000 in calendar year
2019 during any 12 consecutive months of
such period total compensation in excess
of the sum of--
(aa) $3,000,000; and
(bb) 50 percent of the
excess over $3,000,000 of the
total compensation received by
the officer or employee from the
air carrier in calendar year
2019.
(5) the term ``eligible contractor'' means a contractor
that--
(A) received financial assistance pursuant to
section 402(a)(2) of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260);
(B) <<NOTE: Effective date.>> performs one or more
of the functions described under paragraph (2) as of
March 31, 2021;
(C) <<NOTE: Time period.>> has not conducted
involuntary furloughs or reduced pay rates or benefits
between March 31, 2021, and the date on which the
contractor makes a certification to the Secretary
pursuant to subparagraph (D); and
(D) <<NOTE: Certification. Extensions.>> certifies
to the Secretary that such contractor will--
[[Page 135 STAT. 106]]
(i) refrain from conducting involuntary
furloughs or reducing pay rates or benefits until
September 30, 2021, or the date on which
assistance provided under this section is
exhausted, whichever is later;
(ii) refrain from purchasing an equity
security of the contractor or the parent company
of the contractor that is listed on a national
securities exchange through September 30, 2022;
(iii) refrain from paying dividends, or making
other capital distributions, with respect to
common stock (or equivalent interest) of the
contractor through September 30, 2022;
(iv) <<NOTE: Time periods.>> during the 2-
year period beginning April 1, 2021, and ending
April 1, 2023, refrain from paying--
(I) any officer or employee of the
contractor whose total compensation
exceeded $425,000 in calendar year 2019
(other than an employee whose
compensation is determined through an
existing collective bargaining agreement
entered into prior to the date of
enactment of this Act)--
(aa) total compensation that
exceeds, during any 12
consecutive months of such 2-
year period, the total
compensation received by the
officer or employee from the
contractor in calendar year
2019; or
(bb) severance pay or other
benefits upon termination of
employment with the contractor
which exceeds twice the maximum
total compensation received by
the officer or employee from the
contractor in calendar year
2019; and
(II) any officer or employee of the
contractor whose total compensation
exceeded $3,000,000 in calendar year
2019 during any 12 consecutive months of
such period total compensation in excess
of the sum of--
(aa) $3,000,000; and
(bb) 50 percent of the
excess over $3,000,000 of the
total compensation received by
the officer or employee from the
contractor in calendar year
2019.
(6) the term ``Secretary'' means the Secretary of the
Treasury.
(b) Payroll Support Grants.--
(1) In general.--The Secretary shall make available to
eligible air carriers and eligible contractors, financial
assistance exclusively for the continuation of payment of
employee wages, salaries, and benefits to--
(A) eligible air carriers, in an aggregate amount of
$14,000,000,000; and
(B) eligible contractors, in an aggregate amount of
$1,000,000,000.
(2) Apportionments.--
(A) <<NOTE: Deadline.>> In general.--The Secretary
shall apportion funds to eligible air carriers and
eligible contractors in accordance with the requirements
of this section not later than April 15, 2021.
[[Page 135 STAT. 107]]
(B) Eligible air carriers.--The Secretary shall
apportion funds made available under paragraph (1)(A) to
each eligible air carrier in the ratio that--
(i) the amount received by the air carrier
pursuant to section 403(a) of division N of the
Consolidated Appropriations Act, 2021 (Public Law
116-260) bears to
(ii) $15,000,000,000.
(C) Eligible contractors.--The Secretary shall
apportion, to each eligible contractor, an amount equal
to the total amount such contractor received pursuant to
section 403(a) of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260).
(3) In general.--
(A) Forms; terms and conditions.--The Secretary
shall provide financial assistance to an eligible air
carrier or eligible contractor under this section in the
same form and on the same terms and conditions as
determined by pursuant to section 403(b)(1)(A) of
subtitle A of title IV of division N of the Consolidated
Appropriations Act, 2021 (Pub. L. No. 116-260).
(B) <<NOTE: Publication. Deadline.>> Procedures.--
The Secretary shall publish streamlined and expedited
procedures not later than 5 days after the date of
enactment of this section for eligible air carriers and
eligible contractors to submit requests for financial
assistance under this section.
(C) <<NOTE: Payments.>> Deadline for immediate
payroll assistance.--Not later than 10 days after the
date of enactment of this section, the Secretary shall
make initial payments to air carriers and contractors
that submit requests for financial assistance approved
by the Secretary.
(4) <<NOTE: Determination.>> Taxpayer protection.--The
Secretary shall receive financial instruments issued by
recipients of financial assistance under this section in the
same form and amount, and under the same terms and conditions,
as determined by the Secretary under section 408 of subtitle A
of title IV of division N of the Consolidated Appropriations
Act, 2021 (Pub. L. No. 116-260).
(5) Administrative expenses.--Of the amounts made available
under paragraph (1)(A), $10,000,000 shall be made available to
the Secretary for costs and administrative expenses associated
with providing financial assistance under this section.
(c) Funding.--In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $15,000,000,000, to remain available until
expended, to carry out this section.
[[Page 135 STAT. 108]]
Subtitle D--Consumer Protection and Commerce Oversight
SEC. 7401. <<NOTE: 15 USC 2066 note.>> FUNDING FOR CONSUMER
PRODUCT SAFETY FUND TO PROTECT CONSUMERS
FROM POTENTIALLY DANGEROUS PRODUCTS
RELATED TO COVID-19.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Consumer Product Safety Commission for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $50,000,000, to remain available until September 30, 2026,
for the purposes described in subsection (b).
(b) Purposes.--The funds made available in subsection (a) shall only
be used for purposes of the Consumer Product Safety Commission to--
(1) carry out the requirements in title XX of division FF of
the Consolidated Appropriations Act, 2021 (Public Law 116-260);
(2) enhance targeting, surveillance, and screening of
consumer products, particularly COVID-19 products, entering the
United States at ports of entry, including ports of entry for de
minimis shipments;
(3) <<NOTE: Coordination.>> enhance monitoring of internet
websites for the offering for sale of new and used violative
consumer products, particularly COVID-19 products, and
coordination with retail and resale websites to improve
identification and elimination of listings of such products;
(4) increase awareness and communication particularly of
COVID-19 product related risks and other consumer product safety
information; and
(5) <<NOTE: Data.>> improve the Commission's data
collection and analysis system especially with a focus on
consumer product safety risks resulting from the COVID-19
pandemic to socially disadvantaged individuals and other
vulnerable populations.
(c) Definitions.--In this section--
(1) the term ``Commission'' means the Consumer Product
Safety Commission;
(2) the term ``violative consumer products'' means consumer
products in violation of an applicable consumer product safety
standard under the Consumer Product Safety Act (15 U.S.C. 2051
et seq.) or any similar rule, regulation, standard, or ban under
any other Act enforced by the Commission;
(3) the term ``COVID-19 emergency period'' means the period
during which a public health emergency declared pursuant to
section 319 of the Public Health Service Act (42 U.S.C. 247d)
with respect to the 2019 novel coronavirus (COVID-19), including
under any renewal of such declaration, is in effect; and
(4) the term ``COVID-19 products'' means consumer products,
as defined by section 3(a)(5) of the Consumer Product Safety Act
(15 U.S.C. 2052(a)(5)), whose risks have been significantly
affected by COVID-19 or whose sales have materially increased
during the COVID-19 emergency period as a result of the COVID-19
pandemic.
[[Page 135 STAT. 109]]
SEC. 7402. <<NOTE: 47 USC 254 note.>> FUNDING FOR E-RATE SUPPORT
FOR EMERGENCY EDUCATIONAL CONNECTIONS
AND DEVICES.
(a) <<NOTE: Deadline.>> Regulations Required.--Not later than 60
days after the date of the enactment of this Act, the Commission shall
promulgate regulations providing for the provision, from amounts made
available from the Emergency Connectivity Fund, of support under
paragraphs (1)(B) and (2) of section 254(h) of the Communications Act of
1934 (47 U.S.C. 254(h)) to an eligible school or library, for the
purchase during a COVID-19 emergency period of eligible equipment or
advanced telecommunications and information services (or both), for use
by--
(1) in the case of a school, students and staff of the
school at locations that include locations other than the
school; and
(2) in the case of a library, patrons of the library at
locations that include locations other than the library.
(b) <<NOTE: Reimbursement. Determination.>> Support Amount.--In
providing support under the covered regulations, the Commission shall
reimburse 100 percent of the costs associated with the eligible
equipment, advanced telecommunications and information services, or
eligible equipment and advanced telecommunications and information
services, except that any reimbursement of a school or library for the
costs associated with any eligible equipment may not exceed an amount
that the Commission determines, with respect to the request by the
school or library for the reimbursement, is reasonable.
(c) Emergency Connectivity Fund.--
(1) Establishment.--There is established in the Treasury of
the United States a fund to be known as the ``Emergency
Connectivity Fund''.
(2) Appropriation.--In addition to amounts otherwise
available, there is appropriated to the Emergency Connectivity
Fund for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(A) $7,171,000,000, to remain available until
September 30, 2030, for--
(i) the provision of support under the covered
regulations; and
(ii) the Commission to adopt, and the
Commission and the Universal Service
Administrative Company to administer, the covered
regulations; and
(B) $1,000,000, to remain available until September
30, 2030, for the Inspector General of the Commission to
conduct oversight of support provided under the covered
regulations.
(3) Limitation.--Not more than 2 percent of the amount made
available under paragraph (2)(A) may be used for the purposes
described in clause (ii) of such paragraph.
(4) Relationship to universal service contributions.--
Support provided under the covered regulations shall be provided
from amounts made available from the Emergency Connectivity Fund
and not from contributions under section 254(d) of the
Communications Act of 1934 (47 U.S.C. 254(d)).
(d) Definitions.--In this section:
(1) Advanced telecommunications and information services.--
The term ``advanced telecommunications and information
services'' means advanced telecommunications and information
services, as such term is used in section 254(h) of the
Communications Act of 1934 (47 U.S.C. 254(h)).
[[Page 135 STAT. 110]]
(2) Commission.--The term ``Commission'' means the Federal
Communications Commission.
(3) Connected device.--The term ``connected device'' means a
laptop computer, tablet computer, or similar end-user device
that is capable of connecting to advanced telecommunications and
information services.
(4) Covered regulations.--The term ``covered regulations''
means the regulations promulgated under subsection (a).
(5) COVID-19 emergency period.--The term ``COVID-19
emergency period'' means a period that--
(A) begins on the date of a determination by the
Secretary of Health and Human Services pursuant to
section 319 of the Public Health Service Act (42 U.S.C.
247d) that a public health emergency exists as a result
of COVID-19; and
(B) ends on the June 30 that first occurs after the
date that is 1 year after the date on which such
determination (including any renewal thereof)
terminates.
(6) Eligible equipment.--The term ``eligible equipment''
means the following:
(A) Wi-Fi hotspots.
(B) Modems.
(C) Routers.
(D) Devices that combine a modem and router.
(E) Connected devices.
(7) Eligible school or library.--The term ``eligible school
or library'' means an elementary school, secondary school, or
library (including a Tribal elementary school, Tribal secondary
school, or Tribal library) eligible for support under paragraphs
(1)(B) and (2) of section 254(h) of the Communications Act of
1934 (47 U.S.C. 254(h)).
(8) Emergency connectivity fund.--The term ``Emergency
Connectivity Fund'' means the fund established under subsection
(c)(1).
(9) Library.--The term ``library'' includes a library
consortium.
(10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking
protocol based on Institute of Electrical and Electronics
Engineers standard 802.11 (or any successor standard).
(11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a
device that is capable of--
(A) receiving advanced telecommunications and
information services; and
(B) sharing such services with a connected device
through the use of Wi-Fi.
SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated to
the Office of the Inspector General of the Department of Commerce for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $3,000,000, to remain available until September 30, 2022,
for oversight of activities supported with funds appropriated to the
Department of Commerce to prevent, prepare for, and respond to COVID-19.
[[Page 135 STAT. 111]]
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 RELATED
WORK.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Federal Trade Commission for fiscal year
2021, $30,400,000, to remain available until September 30, 2026, for the
purposes described in subsection (b).
(b) Purposes.--From the amount appropriated under subsection (a),
the Federal Trade Commission shall use--
(1) $4,400,000 to process and monitor consumer complaints
received into the Consumer Sentinel Network, including increased
complaints received regarding unfair or deceptive acts or
practices related to COVID-19;
(2) $2,000,000 for consumer-related education, including in
connection with unfair or deceptive acts or practices related to
COVID-19; and
(3) $24,000,000 to fund full-time employees of the Federal
Trade Commission to address unfair or deceptive acts or
practices, including those related to COVID-19.
Subtitle E--Science and Technology
SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.
In addition to amounts otherwise made available, there are
appropriated to the National Institute of Standards and Technology for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $150,000,000, to remain available until September 30,
2022, to fund awards for research, development, and testbeds to prevent,
prepare for, and respond to coronavirus. None of the funds provided by
this section shall be subject to cost share requirements.
SEC. 7502. NATIONAL SCIENCE FOUNDATION.
In addition to amounts otherwise made available, there are
appropriated to the National Science Foundation for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$600,000,000, to remain available until September 30, 2022, to fund or
extend new and existing research grants, cooperative agreements,
scholarships, fellowships, and apprenticeships, and related
administrative expenses to prevent, prepare for, and respond to
coronavirus.
Subtitle F--Corporation for Public Broadcasting
SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING.
In addition to amounts otherwise made available, there is
appropriated to the Corporation for Public Broadcasting for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$175,000,000, to remain available until expended, to prevent, prepare
for, and respond to coronavirus, including for fiscal stabilization
grants to public telecommunications entities, as defined in section 397
of the Communications Act of 1934 (47 U.S.C. 397), with no deduction for
administrative or other costs of the Corporation, to maintain
programming and services and
[[Page 135 STAT. 112]]
preserve small and rural stations threatened by declines in non-Federal
revenues.
TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS
SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $272,000,000, to remain available until
September 30, 2023, pursuant to sections 308, 310, 7101 through 7113,
7701, and 7703 of title 38, United States Code.
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $14,482,000,000, to remain available until
September 30, 2023, for allocation under chapters 17, 20, 73, and 81 of
title 38, United States Code, of which not more than $4,000,000,000
shall be available pursuant to section 1703 of title 38, United States
Code for health care furnished through the Veterans Community Care
program in sections 1703(c)(1) and 1703(c)(5) of such title.
SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available until
September 30, 2022, for the supply chain modernization initiative under
sections 308, 310, and 7301(b) of title 38, United States Code.
SEC. 8004. FUNDING FOR STATE HOMES.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(1) $500,000,000, to remain available until expended, for
allocation under sections 8131 through 8137 of title 38, United
States Code: and
(2) $250,000,000, to remain available until September 30,
2022, for a one-time only obligation and expenditure to existing
State extended care facilities for veterans in proportion to
each State's share of the total resident capacity in such
facilities as of the date of enactment of this Act where such
capacity includes only veterans on whose behalf the Department
pays a per diem payment pursuant to section 1741 or 1745 of
title 38, United States Code.
SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE
OF INSPECTOR GENERAL.
In addition to amounts otherwise made available, there is
appropriated to the Office of Inspector General of the Department of
Veterans Affairs for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $10,000,000, to remain available until
expended, for audits, investigations, and other oversight
[[Page 135 STAT. 113]]
of projects and activities carried out with funds made available to the
Department of Veterans Affairs.
SEC. 8006. <<NOTE: 36 USC 3001 note prec.>> COVID-19 VETERAN
RAPID RETRAINING ASSISTANCE PROGRAM.
(a) In General.--The Secretary of Veterans Affairs shall carry out a
program under which the Secretary shall provide up to 12 months of
retraining assistance to an eligible veteran for the pursuit of a
covered program of education. Such retraining assistance shall be in
addition to any other entitlement to educational assistance or benefits
for which a veteran is, or has been, eligible.
(b) Eligible Veterans.--
(1) In general.--In this section, the term ``eligible
veteran'' means a veteran who--
(A) as of the date of the receipt by the Department
of Veterans Affairs of an application for assistance
under this section, is at least 22 years of age but not
more than 66 years of age;
(B) as of such date, is unemployed by reason of the
covered public health emergency, as certified by the
veteran;
(C) as of such date, is not eligible to receive
educational assistance under chapter 30, 31, 32, 33, or
35 of title 38, United States Code, or chapter 1606 of
title 10, United States Code;
(D) is not enrolled in any Federal or State jobs
program;
(E) is not in receipt of compensation for a service-
connected disability rated totally disabling by reason
of unemployability; and
(F) will not be in receipt of unemployment
compensation (as defined in section 85(b) of the
Internal Revenue Code of 1986), including any cash
benefit received pursuant to subtitle A of title II of
division A of the CARES Act (Public Law 116-136), as of
the first day on which the veteran would receive a
housing stipend payment under this section.
(2) Treatment of veterans who transfer entitlement.--For
purposes of paragraph (1)(C), a veteran who has transferred all
of the veteran's entitlement to educational assistance under
section 3319 of title 38, United States Code, shall be
considered to be a veteran who is not eligible to receive
educational assistance under chapter 33 of such title.
(3) Failure to complete.--A veteran who receives retraining
assistance under this section to pursue a program of education
and who fails to complete the program of education shall not be
eligible to receive additional assistance under this section.
(c) Covered Programs of Education.--
(1) In general.--For purposes of this section, a covered
program of education is a program of education (as such term is
defined in section 3452(b) of title 38, United States Code) for
training, pursued on a full-time or part-time basis--
(A) that--
(i) is approved under chapter 36 of such
title;
(ii) does not lead to a bachelors or graduate
degree; and
[[Page 135 STAT. 114]]
(iii) is designed to provide training for a
high-demand occupation, as determined under
paragraph (3); or
(B) that is a high technology program of education
offered by a qualified provider, under the meaning given
such terms in section 116 of the Harry W. Colmery
Veterans Educational Assistance Act of 2017 (Public Law
115-48; 38 U.S.C. 3001 note).
(2) Accredited programs.--In the case of an accredited
program of education, the program of education shall not be
considered a covered program of education under this section if
the program has received a show cause order from the accreditor
of the program during the five-year period preceding the date of
the enactment of this Act.
(3) <<NOTE: List.>> Determination of high-demand
occupations.--In carrying out this section, the Secretary shall
use the list of high-demand occupations compiled by the
Commissioner of Labor Statistics.
(4) Full-time defined.--For purposes of this subsection, the
term ``full-time'' has the meaning given such term under section
3688 of title 38, United States Code.
(d) Amount of Assistance.--
(1) Retraining assistance.--The Secretary of Veterans
Affairs shall provide to an eligible veteran pursuing a covered
program of education under the retraining assistance program
under this section an amount equal to the amount of educational
assistance payable under section 3313(c)(1)(A) of title 38,
United States Code, for each month the veteran pursues the
covered program of education. Such amount shall be payable
directly to the educational institution offering the covered
program of education pursued by the veteran as follows:
(A) 50 percent of the total amount payable shall be
paid when the eligible veteran begins the program of
education.
(B) 25 percent of the total amount payable shall be
paid when the eligible veteran completes the program of
education.
(C) 25 percent of the total amount payable shall be
paid when the eligible veteran finds employment in a
field related to the program of education.
(2) Failure to complete.--
(A) Pro-rated payments.--In the case of a veteran
who pursues a covered program of education under the
retraining assistance program under this section, but
who does not complete the program of education, the
Secretary shall pay to the educational institution
offering such program of education a pro-rated amount
based on the number of months the veteran pursued the
program of education in accordance with this paragraph.
(B) <<NOTE: Notice.>> Payment otherwise due upon
completion of program.--The Secretary shall pay to the
educational institution a pro-rated amount under
paragraph (1)(B) when the veteran provides notice to the
educational institution that the veteran no longer
intends to pursue the program of education.
(C) Nonrecovery from veteran.--In the case of a
veteran referred to in subparagraph (A), the educational
[[Page 135 STAT. 115]]
institution may not seek payment from the veteran for
any amount that would have been payable under paragraph
(1)(B) had the veteran completed the program of
education.
(D) <<NOTE: Time period.>> Payment due upon
employment.--
(i) Veterans who find employment.--In the case
of a veteran referred to in subparagraph (A) who
finds employment in a field related to the program
of education during the 180-day period beginning
on the date on which the veteran withdraws from
the program of education, the Secretary shall pay
to the educational institution a pro-rated amount
under paragraph (1)(C) when the veteran finds such
employment.
(ii) Veterans who do not find employment.--In
the case of a veteran referred to in subparagraph
(A) who does not find employment in a field
related to the program of education during the
180-day period beginning on the date on which the
veteran withdraws from the program of education--
(I) the Secretary shall not make a
payment to the educational institution
under paragraph (1)(C); and
(II) the educational institution may
not seek payment from the veteran for
any amount that would have been payable
under paragraph (1)(C) had the veteran
found employment during such 180-day
period.
(3) Housing stipend.--For each month that an eligible
veteran pursues a covered program of education under the
retraining assistance program under this section, the Secretary
shall pay to the veteran a monthly housing stipend in an amount
equal to--
(A) in the case of a covered program of education
leading to a degree, or a covered program of education
not leading to a degree, at an institution of higher
learning (as that term is defined in section 3452(f) of
title 38, United States Code) pursued on more than a
half-time basis, the amount specified under subsection
(c)(1)(B) of section 3313 of title 38, United States
Code;
(B) in the case of a covered program of education
other than a program of education leading to a degree at
an institution other than an institution of higher
learning pursued on more than a half-time basis, the
amount specified under subsection (g)(3)(A)(ii) of such
section; or
(C) in the case of a covered program of education
pursued on less than a half-time basis, or a covered
program of education pursued solely through distance
learning on more than a half-time basis, the amount
specified under subsection (c)(1)(B)(iii) of such
section.
(4) <<NOTE: Time period.>> Failure to find employment.--The
Secretary shall not make a payment under paragraph (1)(C) with
respect to an eligible veteran who completes or fails to
complete a program of education under the retraining assistance
program under this section if the veteran fails to find
employment in a field related to the program of education within
the 180-period beginning on the date on which the veteran
withdraws from or completes the program.
[[Page 135 STAT. 116]]
(e) No Transferability.--Retraining assistance provided under this
section may not be transferred to another individual.
(f) Limitation.--Not more than 17,250 eligible veterans may receive
retraining assistance under this section.
(g) Termination.--No retraining assistance may be paid under this
section after the date that is 21 months after the date of the enactment
of this Act.
(h) Funding.--In addition to amounts otherwise available there is
appropriated to the Department of Veterans Affairs for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$386,000,000, to remain available until expended, to carry out this
section.
SEC. 8007. <<NOTE: 38 USC 1701 note.>> PROHIBITION ON COPAYMENTS
AND COST SHARING FOR VETERANS DURING
EMERGENCY RELATING TO COVID-19.
(a) In General.--The Secretary of Veterans Affairs--
(1) shall provide for any copayment or other cost sharing
with respect to health care under the laws administered by the
Secretary received by a veteran during the period specified in
subsection (b); and
(2) <<NOTE: Reimbursement.>> shall reimburse any veteran
who paid a copayment or other cost sharing for health care under
the laws administered by the Secretary received by a veteran
during such period the amount paid by the veteran.
(b) Period Specified.--The period specified in this subsection is
the period beginning on April 6, 2020, and ending on September 30, 2021.
(c) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary of Veterans Affairs for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until expended, to carry out this
section, except for health care furnished pursuant to section
1703(c)(2)-(c)(4) of title 38, United States Code.
SEC. 8008. <<NOTE: 38 USC 7401 note.>> EMERGENCY DEPARTMENT OF
VETERANS AFFAIRS EMPLOYEE LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Treasury the Emergency Department of Veterans Affairs Employee Leave
Fund (in this section referred to as the ``Fund''), to be administered
by the Secretary of Veterans Affairs, for the purposes set forth in
subsection (b). In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $80,000,000, which shall be deposited into the
Fund and remain available through September 20, 2022.
(b) Purpose.--Amounts in the Fund shall be available for payment to
the Department of Veterans Affairs for the use of paid leave by any
covered employee who is unable to work because the employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an
order or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a
medical diagnosis;
[[Page 135 STAT. 117]]
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed,
if the school of such son or daughter requires or makes optional
a virtual learning instruction model or requires or makes
optional a hybrid of in-person and virtual learning instruction
models, or the child care provider of such son or daughter is
unavailable, due to COVID-19 precautions;
(6) is experiencing any other substantially similar
condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other
than the employee is available to care for such family member,
if the place of care for such family member is closed or the
direct care provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or to
recover from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section
may only be provided to and used by a covered employee during
the period beginning on the date of enactment of this Act and
ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to a covered employee in an
amount not to exceed 600 hours of paid leave for each
full-time employee, and in the case of a part-time
employee, employee on an uncommon tour of duty, or
employee with a seasonal work schedule, in an amount not
to exceed the proportional equivalent of 600 hours to
the extent amounts in the Fund remain available for
reimbursement;
(B) shall be paid at the same hourly rate as other
leave payments; and
(C) may not be provided to a covered employee if the
leave would result in payments greater than $2,800 in
aggregate for any biweekly pay period for a full-time
employee, or a proportionally equivalent biweekly limit
for a part-time employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to a
covered employee; and
(B) may not be used by a covered employee
concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave
provided to a covered employee under this section shall reduce
the total service used to calculate any Federal civilian
retirement benefit.
(d) Covered Employee Defined.--In this section, the term ``covered
employee'' means an employee of the Department of Veterans Affairs
appointed under chapter 74 of title 38, United States Code.
[[Page 135 STAT. 118]]
TITLE IX--COMMITTEE ON FINANCE
Subtitle A--Crisis Support for Unemployed Workers
PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.
(a) In General.--Section 2102(c) of the CARES Act (15 U.S.C.
9021(c)) is amended--
(1) in paragraph (1)--
(A) by striking ``paragraphs (2) and (3)'' and
inserting ``paragraph (2)''; and
(B) in subparagraph (A)(ii), by striking ``March 14,
2021'' and inserting ``September 6, 2021''; and
(2) by striking paragraph (3) and redesignating paragraph
(4) as paragraph (3).
(b) Increase in Number of Weeks.--Section 2102(c)(2) of such Act (15
U.S.C. 9021(c)(2)) is amended--
(1) by striking ``50 weeks'' and inserting ``79 weeks''; and
(2) by striking ``50-week period'' and inserting ``79-week
period''.
(c) <<NOTE: 15 USC 9021 note.>> Hold Harmless for Proper
Administration.--In the case of an individual who is eligible to receive
pandemic unemployment assistance under section 2102 of the CARES Act (15
U.S.C. 9021) as of the day before the date of enactment of this Act and
on the date of enactment of this Act becomes eligible for pandemic
emergency unemployment compensation under section 2107 of the CARES Act
(15 U.S.C. 9025) by reason of the amendments made by section 9016(b) of
this title, any payment of pandemic unemployment assistance under such
section 2102 made after the date of enactment of this Act to such
individual during an appropriate period of time, as determined by the
Secretary of Labor, that should have been made under such section 2107
shall not be considered to be an overpayment of assistance under such
section 2102, except that an individual may not receive payment for
assistance under section 2102 and a payment for assistance under section
2107 for the same week of unemployment.
(d) <<NOTE: 15 USC 9021 note.>> Effective Date.--The amendments
made by subsections (a) and (b) shall apply as if included in the
enactment of the CARES Act (Public Law 116-136), except that no amount
shall be payable by virtue of such amendments with respect to any week
of unemployment ending on or before March 14, 2021.
SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR
GOVERNMENTAL ENTITIES AND NONPROFIT
ORGANIZATIONS.
(a) In General.--Section 903(i)(1)(D) of the Social Security Act (42
U.S.C. 1103(i)(1)(D)) is amended by striking ``March 14, 2021'' and
inserting ``September 6, 2021''.
(b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) of such
Act (42 U.S.C. 1103(i)(1)(B)) is amended--
[[Page 135 STAT. 119]]
(1) in the first sentence, by inserting ``and except as
otherwise provided in this subparagraph'' after ``as determined
by the Secretary of Labor''; and
(2) <<NOTE: Time period. Applicability.>> by inserting
after the first sentence the following: ``With respect to the
amounts of such compensation paid for weeks of unemployment
beginning after March 31, 2021, and ending on or before
September 6, 2021, the preceding sentence shall be applied by
substituting `75 percent' for `one-half'.''.
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT
COMPENSATION.
(a) In General.--Section 2104(e)(2) of the CARES Act (15 U.S.C.
9023(e)(2)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
(b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C.
9023(b)(3)(A)(ii)) is amended by striking ``March 14, 2021'' and
inserting ``September 6, 2021''.
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF
COMPENSABLE REGULAR UNEMPLOYMENT FOR
STATES WITH NO WAITING WEEK.
(a) In General.--Section 2105(e)(2) of the CARES Act (15 U.S.C.
9024(e)(2)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
(b) <<NOTE: Repeal. Applicability. 15 USC 9024 note.>> Full
Reimbursement.--Paragraph (3) of section 2105(c) of such Act (15 U.S.C.
9024(c)) is repealed and such section shall be applied to weeks of
unemployment to which an agreement under section 2105 of such Act
applies as if such paragraph had not been enacted. In implementing the
preceding sentence, a State may, if necessary, reenter the agreement
with the Secretary under section 2105 of such Act, and retroactively pay
for the first week of regular compensation without a waiting week
consistent with State law (including a waiver of State law) and receive
full reimbursement for weeks of unemployment that ended after December
31, 2020.
SEC. 9015. <<NOTE: 26 USC 3304 note.>> EXTENSION OF EMERGENCY
STATE STAFFING FLEXIBILITY.
If a State modifies its unemployment compensation law and policies,
subject to the succeeding sentence, with respect to personnel standards
on a merit basis 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. <<NOTE: Applicability.>> Such modifications shall only apply
through September 6, 2021, and shall be limited to engaging of temporary
staff, rehiring of retirees or former employees on a non-competitive
basis, and other temporary actions to quickly process applications and
claims.
SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT
COMPENSATION.
(a) In General.--Section 2107(g) of the CARES Act (15 U.S.C.
9025(g)) is amended to read as follows:
``(g) <<NOTE: Time period.>> Applicability.--An agreement entered
into under this section shall apply to weeks of unemployment--
``(1) beginning after the date on which such agreement is
entered into; and
``(2) ending on or before September 6, 2021.''.
[[Page 135 STAT. 120]]
(b) Increase in Number of Weeks.--Section 2107(b)(2) of such Act (15
U.S.C. 9025(b)(2)) is amended by striking ``24'' and inserting ``53''.
(c) Coordination of Pandemic Emergency Unemployment Compensation
With Extended Compensation.--Section 2107(a)(5)(B) of such Act (15
U.S.C. 9025(a)(5)(B)) is amended by inserting ``or for the week that
includes the date of enactment of the American Rescue Plan Act of 2021
(without regard to the amendments made by subsections (a) and (b) of
section 9016 of such Act)'' after ``2020)''.
(d) Special Rule for Extended Compensation.--Section 2107(a)(8) of
such Act (15 U.S.C. 9025(a)(8)) is amended by striking ``April 12,
2021'' and inserting ``September 6, 2021''.
(e) <<NOTE: 15 USC 9025 note.>> Effective Date.--The amendments
made by this section shall apply as if included in the enactment of the
CARES Act (Public Law 116-136), except that no amount shall be payable
by virtue of such amendments with respect to any week of unemployment
ending on or before March 14, 2021.
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION PAYMENTS IN STATES WITH
PROGRAMS IN LAW.
Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is
amended by striking ``March 14, 2021'' and inserting ``September 6,
2021''.
SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME
COMPENSATION AGREEMENTS FOR STATES
WITHOUT PROGRAMS IN LAW.
Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is
amended by striking ``March 14, 2021'' and inserting ``September 6,
2021''.
PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS
SEC. 9021. EXTENSION OF 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 ``March 14, 2021'' and inserting
``September 6, 2021''.
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED
UNEMPLOYMENT COMPENSATION.
(a) In General.--Section 4105 of the Families First Coronavirus
Response Act (26 U.S.C. 3304 note) is amended by striking ``March 14,
2021'' each place it appears and inserting ``September 6, 2021''.
(b) <<NOTE: 26 USC 3304 note.>> Effective Date.--The amendment made
by subsection (a) shall apply as if included in the enactment of the
Families First Coronavirus Response Act (Public Law 116-127).
[[Page 135 STAT. 121]]
PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE
PAYMENT
SEC. 9031. FUNDING FOR ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated to
the Employment and Training Administration of the Department of Labor
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $8,000,000, to remain available until expended, for
necessary expenses to carry out Federal activities relating to the
administration of unemployment compensation programs.
SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND
TIMELY PAYMENT TO ELIGIBLE WORKERS.
Subtitle A of title II of division A of the CARES Act (Public Law
116-136) is amended by adding at the end the following:
``SEC. 2118. <<NOTE: 15 USC 9034.>> FUNDING FOR FRAUD PREVENTION,
EQUITABLE ACCESS, AND TIMELY PAYMENT TO
ELIGIBLE WORKERS.
``(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Labor for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $2,000,000,000, to
remain available until expended, to detect and prevent fraud, promote
equitable access, and ensure the timely payment of benefits with respect
to unemployment compensation programs, including programs extended under
subtitle A of title IX of the American Rescue Plan Act of 2021.
``(b) Use of Funds.--Amounts made available under subsection (a) may
be used--
``(1) for Federal administrative costs related to the
purposes described in subsection (a);
``(2) for systemwide infrastructure investment and
development related to such purposes; and
``(3) to make grants to States or territories administering
unemployment compensation programs described in subsection (a)
(including territories administering the Pandemic Unemployment
Assistance program under section 2102) for such purposes,
including the establishment of procedures or the building of
infrastructure to verify or validate identity, implement Federal
guidance regarding fraud detection and prevention, and
accelerate claims processing or process claims backlogs due to
the pandemic.
``(c) Restrictions on Grants to States and Territories.--As a
condition of receiving a grant under subsection (b)(3), the Secretary
may require that a State or territory receiving such a grant shall--
``(1) use such program integrity tools as the Secretary may
specify; and
``(2) as directed by the Secretary, conduct user
accessibility testing on any new system developed by the
Secretary pursuant to subsection (b)(2).''.
[[Page 135 STAT. 122]]
PART 4--OTHER PROVISIONS
SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF
NONCORPORATE TAXPAYERS.
(a) In General.--Section 461(l)(1) of the Internal Revenue Code of
1986 is <<NOTE: 26 USC 461 note.>> amended by striking ``January 1,
2026'' each place it appears and inserting ``January 1, 2027''.
(b) <<NOTE: 26 USC 461 note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2025.
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT
COMPENSATION.
(a) In General.--Section 85 of the Internal Revenue Code of
1986 <<NOTE: 26 USC 85.>> is amended by adding at the end the following
new subsection:
``(c) Special Rule for 2020.--
``(1) In general.--In the case of any taxable year beginning
in 2020, if the adjusted gross income of the taxpayer for such
taxable year is less than $150,000, the gross income of such
taxpayer shall not include so much of the unemployment
compensation received by such taxpayer (or, in the case of a
joint return, received by each spouse) as does not exceed
$10,200.
``(2) Application.--For purposes of paragraph (1), the
adjusted gross income of the taxpayer shall be determined--
``(A) after application of sections 86, 135, 137,
219, 221, 222, and 469, and
``(B) without regard to this section.''.
(b) Conforming Amendments.--
(1) Section 74(d)(2)(B) of the Internal Revenue Code of 1986
is amended by inserting ``85(c),'' before ``86''.
(2) Section 86(b)(2)(A) of such Code is amended by inserting
``85(c),'' before ``135''.
(3) Section 135(c)(4)(A) of such Code is amended by
inserting ``85(c),'' before ``137''.
(4) Section 137(b)(3)(A) of such Code is amended by
inserting ``85(c)'' before ``221''.
(5) Section 219(g)(3)(A)(ii) of such Code is amended by
inserting ``85(c),'' before ``135''.
(6) Section 221(b)(2)(C)(i) of such Code is amended by
inserting ``85(c)'' before ``911''.
(7) Section 222(b)(2)(C)(i) of such Code, as in effect
before date of enactment of the Taxpayer Certainty and Disaster
Tax Relief Act of 2020, is amended by inserting ``85(c)'' before
``911''.
(8) Section 469(i)(3)(E)(ii) of such Code is amended by
striking ``135 and 137'' and inserting ``85(c), 135, and 137''.
(c) <<NOTE: 26 USC 74 note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2019.
[[Page 135 STAT. 123]]
Subtitle B--Emergency Assistance to Families Through Home Visiting
Programs
SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
PROGRAMS.
<<NOTE: Effective date.>> Effective 1 day after the date of
enactment of this Act, title V of the Social Security Act (42 U.S.C.
701-713) <<NOTE: 42 USC 711a note.>> is amended by inserting after
section 511 the following:
``SEC. 511A. <<NOTE: 42 USC 711a.>> EMERGENCY ASSISTANCE TO
FAMILIES THROUGH HOME VISITING PROGRAMS.
``(a) Supplemental Appropriation.--In addition to amounts otherwise
appropriated, out of any money in the Treasury of the United States not
otherwise appropriated, there are appropriated to the Secretary
$150,000,000, to remain available through September 30, 2022, to enable
eligible entities to conduct programs in accordance with section 511 and
subsection (c) of this section.
``(b) Eligibility for Funds.--To be eligible to receive funds made
available by subsection (a) of this section, an entity shall--
``(1) as of the date of the enactment of this section, be
conducting a program under section 511;
``(2) <<NOTE: Time period.>> ensure the modification of
grants, contracts, and other agreements, as applicable, executed
under section 511 under which the program is conducted as are
necessary to provide that, during the period that begins with
the date of the enactment of this section and ends with the end
of the 2nd succeeding fiscal year after the funds are awarded,
the entity shall--
``(A) not reduce funding for, or staffing levels of,
the program on account of reduced enrollment in the
program; and
``(B) when using funds to provide emergency supplies
to eligible families receiving grant services under
section 511, ensure coordination with local diaper banks
to the extent practicable; and
``(3) reaffirm that, in conducting the program, the entity
will focus on priority populations (as defined in section
511(d)(4)).
``(c) Uses of Funds.--An entity to which funds are provided under
this section shall use the funds--
``(1) to serve families with home visits or with virtual
visits, that may be conducted by the use of electronic
information and telecommunications technologies, in a service
delivery model described in section 511(d)(3)(A);
``(2) <<NOTE: Payment.>> to pay hazard pay or other
additional staff costs associated with providing home visits or
administration for programs funded under section 511;
``(3) to train home visitors employed by the entity in
conducting a virtual home visit and in emergency preparedness
and response planning for families served, and may include
training on how to safely conduct intimate partner violence
screenings, and training on safety and planning for families
served to support the family outcome improvements listed in
section 511(d)(2)(B);
``(4) for the acquisition by families served by programs
under section 511 of such technological means as are needed to
conduct and support a virtual home visit;
[[Page 135 STAT. 124]]
``(5) to provide emergency supplies (such as diapers and
diapering supplies including diaper wipes and diaper cream,
necessary to ensure that a child using a diaper is properly
cleaned and protected from diaper rash, formula, food, water,
hand soap and hand sanitizer) to an eligible family (as defined
in section 511(k)(2));
``(6) <<NOTE: Coordination.>> to coordinate with and
provide reimbursement for supplies to diaper banks when using
such entities to provide emergency supplies specified in
paragraph (5); or
``(7) to provide prepaid grocery cards to an eligible family
(as defined in section 511(k)(2)) participating in the maternal,
infant, and early childhood home visiting program under section
511 for the purpose of enabling the family to meet the emergency
needs of the family.''.
Subtitle C--Emergency Assistance to Children and Families
SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.
Section 403 of the Social Security Act (42 U.S.C. 603) is amended by
adding at the end the following:
``(c) Pandemic Emergency Assistance.--
``(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of
any money in the Treasury of the United States not otherwise
appropriated, $1,000,000,000, to remain available until
expended, to carry out this subsection.
``(2) Reservation of funds for technical assistance.--Of the
amount specified in paragraph (1), the Secretary shall reserve
$2,000,000 for administrative expenses and the provision of
technical assistance to States and Indian tribes with respect to
the use of funds provided under this subsection.
``(3) Allotments.--
``(A) 50 states and the district of columbia.--
``(i) Total amount to be allotted.--The
Secretary shall allot a total of 92.5 percent of
the amount specified in paragraph (1) that is not
reserved under paragraph (2) among the States that
are not a territory and that are operating a
program funded under this part, in accordance with
clause (ii) of this subparagraph.
``(ii) Allotment formula.--The Secretary shall
allot to each such State the sum of the following
percentages of the total amount described in
clause (i):
``(I) <<NOTE: Determination.>> 50
percent, multiplied by--
``(aa) the population of
children in the State,
determined on the basis of the
most recent population estimates
as determined by the Bureau of
the Census; divided by
``(bb) the total population
of children in the States that
are not territories, as so
determined; plus
``(II) <<NOTE: Reports.>> 50
percent, multiplied by--
``(aa) the total amount
expended by the State for basic
assistance, non-recurrent short
[[Page 135 STAT. 125]]
term benefits, and emergency
assistance in fiscal year 2019,
as reported by the State under
section 411; divided by
``(bb) the total amount
expended by the States that are
not territories for basic
assistance, non-recurrent short
term benefits, and emergency
assistance in fiscal year 2019,
as so reported by the States.
``(B) Territories and indian tribes.--The Secretary
shall allot among the territories and Indian tribes
otherwise eligible for a grant under this part such
portions of 7.5 percent of the amount specified in
paragraph (1) that are not reserved under paragraph (2)
as the Secretary deems appropriate based on the needs of
the territory or Indian tribe involved.
``(C) <<NOTE: Notification. Deadlines.>>
Expenditure commitment requirement.--To receive the full
amount of funding payable under this subsection, a State
or Indian tribe shall inform the Secretary as to whether
it intends to use all of its allotment under this
paragraph and provide that information--
``(i) in the case of a State that is not a
territory, within 45 days after the date of the
enactment of this subsection; or
``(ii) in the case of a territory or an Indian
tribe, within 90 days after such date of
enactment.
``(4) Grants.--
``(A) In general.--The Secretary shall provide funds
to each State and Indian tribe to which an amount is
allotted under paragraph (3), from the amount so
allotted.
``(B) Treatment of unused funds.--
``(i) Reallotment.--The Secretary shall
reallot in accordance with paragraph (3) all funds
provided to any State or Indian tribe under this
subsection that are unused, among the other States
and Indian tribes eligible for funds under this
subsection. For purposes of paragraph (3), the
Secretary shall treat the funds as if included in
the amount specified in paragraph (1).
``(ii) Provision.--The Secretary shall provide
funds to each such other State or Indian tribe in
an amount equal to the amount so reallotted.
``(5) Recipient of funds provided for territories.--In the
case of a territory not operating a program funded under this
part, the Secretary shall provide the funds required to be
provided to the territory under this subsection, to the agency
that administers the bulk of local human services programs in
the territory.
``(6) Use of funds.--
``(A) In general.--A State or Indian tribe to which
funds are provided under this subsection may use the
funds only for non-recurrent short term benefits,
whether in the form of cash or in other forms.
``(B) Limitation on use for administrative
expenses.--A State to which funds are provided under
this subsection shall not expend more than 15 percent of
the funds for administrative purposes.
[[Page 135 STAT. 126]]
``(C) Nonsupplantation.--Funds provided under this
subsection shall be used to supplement and not supplant
other Federal, State, or tribal funds for services and
activities that promote the purposes of this part.
``(D) Expenditure deadline.--
``(i) In general.--Except as provided in
clause (ii), a State or Indian tribe to which
funds are provided under this subsection shall
expend the funds not later than the end of fiscal
year 2022.
``(ii) Exception for reallotted funds.--A
State or Indian tribe to which funds are provided
under paragraph (4)(B) shall expend the funds
within 12 months after receipt.
``(7) Suspension of territory spending cap.--Section 1108
shall not apply with respect to any funds provided under this
subsection.
``(8) Definitions.--In this subsection:
``(A) Applicable period.--The term `applicable
period' means the period that begins with April 1, 2021,
and ends with September 30, 2022.
``(B) Non-recurrent short term benefits.--The term
`non-recurrent short term benefits' has the meaning
given the term in OMB approved Form ACF-196R, published
on July 31, 2014.
``(C) State.--The term `State' means the 50 States
of the United States, the District of Columbia, and the
territories.
``(D) Territory.--The term `territory' means the
Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, American Samoa, and the Commonwealth of
the Northern Mariana Islands.''.
Subtitle D--Elder Justice and Support Guarantee
SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
PROGRAMS.
Subtitle A of title XX of the Social Security Act (42 U.S.C. 1397-
1397h) is amended by adding at the end the following:
``SEC. 2010. <<NOTE: 42 USC 1397i.>> ADDITIONAL FUNDING FOR AGING
AND DISABILITY SERVICES PROGRAMS.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $276,000,000, to remain available
until expended, to carry out the programs described in subtitle B.
``(b) Use of Funds.--Of the amounts made available by subsection
(a)--
``(1) $88,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2021, of which
not less than an amount equal to $100,0000,000 minus the amount
previously provided in fiscal year 2021 to carry out section
2042(b) shall be made available to carry out such section; and
[[Page 135 STAT. 127]]
``(2) $188,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2022, of which
not less than $100,000,000 shall be for activities described in
section 2042(b).''.
Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
19
SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED
NURSING FACILITIES THROUGH CONTRACTS
WITH QUALITY IMPROVEMENT ORGANIZATIONS.
Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is
amended--
(1) by striking ``The Secretary'' and inserting ``(1) The
Secretary''; and
(2) by adding at the end the following new paragraph:
``(2) <<NOTE: Determination.>> In addition to any funds otherwise
available, there are appropriated to the Secretary, out of any monies in
the Treasury not otherwise obligated, $200,000,000, to remain available
until expended, for purposes of requiring multiple organizations
described in paragraph (1) to provide to skilled nursing facilities (as
defined in section 1819(a)), infection control and vaccination uptake
support relating to the prevention or mitigation of COVID-19, as
determined appropriate by the Secretary.''.
SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE
SAFETY IN SKILLED NURSING FACILITIES.
Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is
amended by adding at the end the following new subsection:
``(k) <<NOTE: Time period.>> Funding for Strike Teams.--In addition
to amounts otherwise available, there is appropriated to the Secretary,
out of any monies in the Treasury not otherwise appropriated,
$250,000,000, to remain available until expended, for purposes of
allocating such amount among the States (including the District of
Columbia and each territory of the United States) for such a State to
establish and implement a strike team that will be deployed to a skilled
nursing facility in the State with diagnosed or suspected cases of
COVID-19 among residents or staff for the purposes of assisting with
clinical care, infection control, or staffing during the emergency
period described in section 1135(g)(1)(B) and the 1-year period
immediately following the end of such emergency period.''.
Subtitle F--Preserving Health Benefits for Workers
SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.
(a) <<NOTE: 26 USC 4980B note.>> Premium Assistance for Cobra
Continuation Coverage for Individuals and Their Families.--
(1) Provision of premium assistance.--
(A) <<NOTE: Time period.>> Reduction of premiums
payable.--In the case of any premium for a period of
coverage during the period beginning on the first day of
the first month beginning after the date of the
enactment of this Act, and ending
[[Page 135 STAT. 128]]
on September 30, 2021, for COBRA continuation coverage
with respect to any assistance eligible individual
described in paragraph (3), such individual shall be
treated for purposes of any COBRA continuation provision
as having paid in full the amount of such premium.
(B) Plan enrollment option.--
(i) <<NOTE: Applicability. Deadline.>> In
general.--Solely for purposes of this subsection,
the COBRA continuation provisions shall be applied
such that any assistance eligible individual who
is enrolled in a group health plan offered by a
plan sponsor may, not later than 90 days after the
date of notice of the plan enrollment option
described in this subparagraph, elect to enroll in
coverage under a plan offered by such plan sponsor
that is different than coverage under the plan in
which such individual was enrolled at the time, in
the case of any assistance eligible individual
described in paragraph (3), the qualifying event
specified in section 603(2) of the Employee
Retirement Income Security Act of 1974, section
4980B(f)(3)(B) of the Internal Revenue Code of
1986, or section 2203(2) of the Public Health
Service Act, except for the voluntary termination
of such individual's employment by such
individual, occurred, and such coverage shall be
treated as COBRA continuation coverage for
purposes of the applicable COBRA continuation
coverage provision.
(ii) Requirements.--Any assistance eligible
individual may elect to enroll in different
coverage as described in clause (i) only if--
(I) <<NOTE: Determination.>> the
employer involved has made a
determination that such employer will
permit such assistance eligible
individual to enroll in different
coverage as provided under this
subparagraph;
(II) the premium for such different
coverage does not exceed the premium for
coverage in which such individual was
enrolled at the time such qualifying
event occurred;
(III) the different coverage in
which the individual elects to enroll is
coverage that is also offered to
similarly situated active employees of
the employer at the time at which such
election is made; and
(IV) the different coverage in which
the individual elects to enroll is not--
(aa) coverage that provides
only excepted benefits as
defined in section 9832(c) of
the Internal Revenue Code of
1986, section 733(c) of the
Employee Retirement Income
Security Act of 1974, and
section 2791(c) of the Public
Health Service Act;
(bb) a qualified small
employer health reimbursement
arrangement (as defined in
section 9831(d)(2) of the
Internal Revenue Code of 1986);
or
(cc) a flexible spending
arrangement (as defined in
section 106(c)(2) of the
Internal Revenue Code of 1986).
[[Page 135 STAT. 129]]
(2) Limitation of period of premium assistance.--
(A) Eligibility for additional coverage.--Paragraph
(1)(A) shall not apply with respect to any assistance
eligible individual described in paragraph (3) for
months of coverage beginning on or after the earlier
of--
(i) the first date that such individual is
eligible for coverage under any other group health
plan (other than coverage consisting of only
excepted benefits (as defined in section 9832(c)
of the Internal Revenue Code of 1986, section
733(c) of the Employee Retirement Income Security
Act of 1974, and section 2791(c) of the Public
Health Service Act), coverage under a flexible
spending arrangement (as defined in section
106(c)(2) of the Internal Revenue Code of 1986),
coverage under a qualified small employer health
reimbursement arrangement (as defined in section
9831(d)(2) of the Internal Revenue Code of 1986)),
or eligible for benefits under the Medicare
program under title XVIII of the Social Security
Act; or
(ii) the earlier of--
(I) the date following the
expiration of the maximum period of
continuation coverage required under the
applicable COBRA continuation coverage
provision; or
(II) the date following the
expiration of the period of continuation
coverage allowed under paragraph
(4)(B)(ii).
(B) Notification requirement.--Any assistance
eligible individual shall notify the group health plan
with respect to which paragraph (1)(A) applies if such
paragraph ceases to apply by reason of clause (i) of
subparagraph (A) (as applicable). Such notice shall be
provided to the group health plan in such time and
manner as may be specified by the Secretary of Labor.
(3) <<NOTE: Definition. Time period.>> Assistance eligible
individual.--For purposes of this section, the term ``assistance
eligible individual'' means, with respect to a period of
coverage during the period beginning on the first day of the
first month beginning after the date of the enactment of this
Act, and ending on September 30, 2021, any individual that is a
qualified beneficiary who--
(A) is eligible for COBRA continuation coverage by
reason of a qualifying event specified in section 603(2)
of the Employee Retirement Income Security Act of 1974,
section 4980B(f)(3)(B) of the Internal Revenue Code of
1986, or section 2203(2) of the Public Health Service
Act, except for the voluntary termination of such
individual's employment by such individual; and
(B) elects such coverage.
(4) Extension of election period and effect on coverage.--
(A) In general.--For purposes of applying section
605(a) of the Employee Retirement Income Security Act of
1974, section 4980B(f)(5)(A) of the Internal Revenue
Code of 1986, and section 2205(a) of the Public Health
Service Act, in the case of--
(i) an individual who does not have an
election of COBRA continuation coverage in effect
on the first
[[Page 135 STAT. 130]]
day of the first month beginning after the date of
the enactment of this Act but who would be an
assistance eligible individual described in
paragraph (3) if such election were so in effect;
or
(ii) an individual who elected COBRA
continuation coverage and discontinued from such
coverage before the first day of the first month
beginning after the date of the enactment of this
Act,
such individual may elect the COBRA continuation
coverage under the COBRA continuation coverage
provisions containing such provisions during the period
beginning on the first day of the first month beginning
after the date of the enactment of this Act and ending
60 days after the date on which the notification
required under paragraph (5)(C) is provided to such
individual.
(B) Commencement of cobra continuation coverage.--
Any COBRA continuation coverage elected by a qualified
beneficiary during an extended election period under
subparagraph (A)--
(i) shall commence (including for purposes of
applying the treatment of premium payments under
paragraph (1)(A) and any cost-sharing requirements
for items and services under a group health plan)
with the first period of coverage beginning on or
after the first day of the first month beginning
after the date of the enactment of this Act, and
(ii) shall not extend beyond the period of
COBRA continuation coverage that would have been
required under the applicable COBRA continuation
coverage provision if the coverage had been
elected as required under such provision or had
not been discontinued.
(5) Notices to individuals.--
(A) General notice.--
(i) In general.--In the case of notices
provided under section 606(a)(4) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C.
1166(4)), section 4980B(f)(6)(D) of the Internal
Revenue Code of 1986, or section 2206(4) of the
Public Health Service Act (42 U.S.C. 300bb-6(4)),
with respect to individuals who, during the period
described in paragraph (3), become entitled to
elect COBRA continuation coverage, the
requirements of such provisions shall not be
treated as met unless such notices include an
additional written notification to the recipient
in clear and understandable language of--
(I) the availability of premium
assistance with respect to such coverage
under this subsection; and
(II) the option to enroll in
different coverage if the employer
permits assistance eligible individuals
described in paragraph (3) to elect
enrollment in different coverage (as
described in paragraph (1)(B)).
(ii) <<NOTE: Consultations. Regulations.>>
Alternative notice.--In the case of COBRA
continuation coverage to which the notice
provision under such sections does not apply, the
Secretary of Labor, in consultation with the
Secretary of the
[[Page 135 STAT. 131]]
Treasury and the Secretary of Health and Human
Services, shall, in consultation with
administrators of the group health plans (or other
entities) that provide or administer the COBRA
continuation coverage involved, provide rules
requiring the provision of such notice.
(iii) Form.--The requirement of the additional
notification under this subparagraph may be met by
amendment of existing notice forms or by inclusion
of a separate document with the notice otherwise
required.
(B) Specific requirements.--Each additional
notification under subparagraph (A) shall include--
(i) the forms necessary for establishing
eligibility for premium assistance under this
subsection;
(ii) the name, address, and telephone number
necessary to contact the plan administrator and
any other person maintaining relevant information
in connection with such premium assistance;
(iii) a description of the extended election
period provided for in paragraph (4)(A);
(iv) a description of the obligation of the
qualified beneficiary under paragraph (2)(B) and
the penalty provided under section 6720C of the
Internal Revenue Code of 1986 for failure to carry
out the obligation;
(v) a description, displayed in a prominent
manner, of the qualified beneficiary's right to a
subsidized premium and any conditions on
entitlement to the subsidized premium; and
(vi) a description of the option of the
qualified beneficiary to enroll in different
coverage if the employer permits such beneficiary
to elect to enroll in such different coverage
under paragraph (1)(B).
(C) Notice in connection with extended election
periods.--In <<NOTE: Deadline.>> the case of any
assistance eligible individual described in paragraph
(3) (or any individual described in paragraph (4)(A))
who became entitled to elect COBRA continuation coverage
before the first day of the first month beginning after
the date of the enactment of this Act, the administrator
of the applicable group health plan (or other entity)
shall provide (within 60 days after such first day of
such first month) for the additional notification
required to be provided under subparagraph (A) and
failure to provide such notice shall be treated as a
failure to meet the notice requirements under the
applicable COBRA continuation provision.
(D) <<NOTE: Deadline. Consultation.>> Model
notices.--Not later than 30 days after the date of
enactment of this Act, with respect to any assistance
eligible individual described in paragraph (3), the
Secretary of Labor, in consultation with the Secretary
of the Treasury and the Secretary of Health and Human
Services, shall prescribe models for the additional
notification required under this paragraph.
(6) Notice of expiration of period of premium assistance.--
[[Page 135 STAT. 132]]
(A) In general.--With respect to any assistance
eligible individual, subject to subparagraph (B), the
requirements of section 606(a)(4) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C.
1166(4)), section 4980B(f)(6)(D) of the Internal Revenue
Code of 1986, or section 2206(4) of the Public Health
Service Act (42 U.S.C. 300bb-6(4)), shall not be treated
as met unless the plan administrator of the individual,
during the period specified under subparagraph (C),
provides to such individual a written notice in clear
and understandable language--
(i) that the premium assistance for such
individual will expire soon and the prominent
identification of the date of such expiration; and
(ii) that such individual may be eligible for
coverage without any premium assistance through--
(I) COBRA continuation coverage; or
(II) coverage under a group health
plan.
(B) <<NOTE: Waiver.>> Exception.--The requirement
for the group health plan administrator to provide the
written notice under subparagraph (A) shall be waived if
the premium assistance for such individual expires
pursuant to clause (i) of paragraph (2)(A).
(C) Period specified.--For purposes of subparagraph
(A), the period specified in this subparagraph is, with
respect to the date of expiration of premium assistance
for any assistance eligible individual pursuant to a
limitation requiring a notice under this paragraph, the
period beginning on the day that is 45 days before the
date of such expiration and ending on the day that is 15
days before the date of such expiration.
(D) <<NOTE: Deadline. Consultation.>> Model
notices.--Not later than 45 days after the date of
enactment of this Act, with respect to any assistance
eligible individual, the Secretary of Labor, in
consultation with the Secretary of the Treasury and the
Secretary of Health and Human Services, shall prescribe
models for the notification required under this
paragraph.
(7) Regulations.--The Secretary of the Treasury and the
Secretary of Labor may jointly prescribe such regulations or
other guidance as may be necessary or appropriate to carry out
the provisions of this subsection, including the prevention of
fraud and abuse under this subsection, except that the Secretary
of Labor and the Secretary of Health and Human Services may
prescribe such regulations (including interim final regulations)
or other guidance as may be necessary or appropriate to carry
out the provisions of paragraphs (5), (6), and (8).
(8) Outreach.--
(A) <<NOTE: Consultation.>> In general.--The
Secretary of Labor, in consultation with the Secretary
of the Treasury and the Secretary of Health and Human
Services, shall provide outreach consisting of public
education and enrollment assistance relating to premium
assistance provided under this subsection. Such outreach
shall target employers, group health plan
administrators, public assistance programs, States,
insurers, and other entities as determined appropriate
by such Secretaries. Such outreach shall include an
initial focus on those individuals electing continuation
coverage
[[Page 135 STAT. 133]]
who are referred to in paragraph (5)(C). <<NOTE: Web
postings.>> Information on such premium assistance,
including enrollment, shall also be made available on
websites of the Departments of Labor, Treasury, and
Health and Human Services.
(B) Enrollment under medicare.--The Secretary of
Health and Human Services shall provide outreach
consisting of public education. Such outreach shall
target individuals who lose health insurance coverage.
Such outreach shall include information regarding
enrollment for Medicare benefits for purposes of
preventing mistaken delays of such enrollment by such
individuals, including lifetime penalties for failure of
timely enrollment.
(9) Definitions.--For purposes of this section:
(A) Administrator.--The term ``administrator'' has
the meaning given such term in section 3(16)(A) of the
Employee Retirement Income Security Act of 1974, and
includes a COBRA administrator.
(B) Cobra continuation coverage.--The term ``COBRA
continuation coverage'' means continuation coverage
provided pursuant to part 6 of subtitle B of title I of
the Employee Retirement Income Security Act of 1974
(other than under section 609), title XXII of the Public
Health Service Act, or section 4980B of the Internal
Revenue Code of 1986 (other than subsection (f)(1) of
such section insofar as it relates to pediatric
vaccines), or under a State program that provides
comparable continuation coverage. Such term does not
include coverage under a health flexible spending
arrangement under a cafeteria plan within the meaning of
section 125 of the Internal Revenue Code of 1986.
(C) Cobra continuation provision.--The term ``COBRA
continuation provision'' means the provisions of law
described in subparagraph (B).
(D) Covered employee.--The term ``covered employee''
has the meaning given such term in section 607(2) of the
Employee Retirement Income Security Act of 1974.
(E) Qualified beneficiary.--The term ``qualified
beneficiary'' has the meaning given such term in section
607(3) of the Employee Retirement Income Security Act of
1974.
(F) Group health plan.--The term ``group health
plan'' has the meaning given such term in section 607(1)
of the Employee Retirement Income Security Act of 1974.
(G) State.--The term ``State'' includes the District
of Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, Guam, American Samoa, and the Commonwealth of
the Northern Mariana Islands.
(H) Period of coverage.--Any reference in this
subsection to a period of coverage shall be treated as a
reference to a monthly or shorter period of coverage
with respect to which premiums are charged with respect
to such coverage.
(I) Plan sponsor.--The term ``plan sponsor'' has the
meaning given such term in section 3(16)(B) of the
Employee Retirement Income Security Act of 1974.
[[Page 135 STAT. 134]]
(J) Premium.--The term ``premium'' includes, with
respect to COBRA continuation coverage, any
administrative fee.
(10) Implementation funding.--In addition to amounts
otherwise made available, out of any funds in the Treasury not
otherwise appropriated, there are appropriated to the Secretary
of Labor for fiscal year 2021, $10,000,000, to remain available
until expended, for the Employee Benefits Security
Administration to carry out the provisions of this subtitle.
(b) Cobra Premium Assistance.--
(1) Allowance of credit.--
(A) In general.--Subchapter B of chapter 65 of the
Internal Revenue Code of 1986 is amended by adding at
the end the following new section:
``SEC. 6432. <<NOTE: 26 USC 6432.>> CONTINUATION COVERAGE PREMIUM
ASSISTANCE.
``(a) In General.--The person to whom premiums are payable for
continuation coverage under section 9501(a)(1) of the American Rescue
Plan Act of 2021 shall be allowed as a credit against the tax imposed by
section 3111(b), or so much of the taxes imposed under section 3221(a)
as are attributable to the rate in effect under section 3111(b), for
each calendar quarter an amount equal to the premiums not paid by
assistance eligible individuals for such coverage by reason of such
section 9501(a)(1) with respect to such calendar quarter.
``(b) Person to Whom Premiums Are Payable.--For purposes of
subsection (a), except as otherwise provided by the Secretary, the
person to whom premiums are payable under such continuation coverage
shall be treated as being--
``(1) in the case of any group health plan which is a
multiemployer plan (as defined in section 3(37) of the Employee
Retirement Income Security Act of 1974), the plan,
``(2) in the case of any group health plan not described in
paragraph (1)--
``(A) which is subject to the COBRA continuation
provisions contained in--
``(i) the Internal Revenue Code of 1986,
``(ii) the Employee Retirement Income Security
Act of 1974, or
``(iii) the Public Health Service Act, or
``(B) under which some or all of the coverage is not
provided by insurance,
the employer maintaining the plan, and
``(3) in the case of any group health plan not described in
paragraph (1) or (2), the insurer providing the coverage under
the group health plan.
``(c) Limitations and Refundability.--
``(1) 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(b), or
so much of the taxes imposed under section 3221(a) as are
attributable to the rate in effect under section 3111(b), for
such calendar quarter (reduced by any credits allowed against
such taxes under sections 3131, 3132, and 3134) on the wages
paid with respect to the employment of all employees of the
employer.
``(2) Refundability of excess credit.--
[[Page 135 STAT. 135]]
``(A) Credit is refundable.--If the amount of the
credit under subsection (a) exceeds the limitation of
paragraph (1) for any calendar quarter, such excess
shall be treated as an overpayment that shall be
refunded under sections 6402(a) and 6413(b).
``(B) Credit may be advanced.--In anticipation of
the credit, including the refundable portion under
subparagraph (A), the credit may be advanced, according
to forms and instructions provided by the Secretary, up
to an amount calculated under subsection (a) through the
end of the most recent payroll period in the quarter.
``(C) <<NOTE: Waivers. Determinations.>> Treatment
of deposits.--The Secretary shall waive any penalty
under section 6656 for any failure to make a deposit of
the tax imposed by section 3111(b), or so much of the
taxes imposed under section 3221(a) as are attributable
to the rate in effect under section 3111(b), if the
Secretary determines that such failure was due to the
anticipation of the credit allowed under this section.
``(D) 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 the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such
section.
``(3) Overstatements.--Any overstatement of the credit to
which a person is entitled under this section (and any amount
paid by the Secretary as a result of such overstatement) shall
be treated as an underpayment by such person of the taxes
described in paragraph (1) and may be assessed and collected by
the Secretary in the same manner as such taxes.
``(d) <<NOTE: Definition.>> Governmental Entities.--For purposes of
this section, the term `person' includes the government of any State or
political subdivision thereof, any Indian tribal government (as defined
in section 139E(c)(1)), any agency or instrumentality of any of the
foregoing, and any agency or instrumentality of the Government of the
United States that is described in section 501(c)(1) and exempt from
taxation under section 501(a).
``(e) Denial of Double Benefit.--For purposes of chapter 1, the
gross income of any person allowed a credit under this section shall be
increased for the taxable year which includes the last day of any
calendar quarter with respect to which such credit is allowed by the
amount of such credit. No credit shall be allowed under this section
with respect to any amount which is taken into account as qualified
wages under section 2301 of the CARES Act or section 3134 of this title
or as qualified health plan expenses under section 7001(d) or 7003(d) of
the Families First Coronavirus Response Act or section 3131 or 3132 of
this title.
``(f) Extension of Limitation on Assessment.--Notwithstanding
section 6501, the limitation on the time period for the assessment of
any amount attributable to a credit claimed under this section shall not
expire before the date that is 5 years after the later of--
``(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(2) the date on which such return is treated as filed
under section 6501(b)(2).
[[Page 135 STAT. 136]]
``(g) Regulations.--The Secretary shall issue such regulations, or
other guidance, forms, instructions, and publications, as may be
necessary or appropriate to carry out this section, including--
``(1) the requirement to report information or the
establishment of other methods for verifying the correct amounts
of reimbursements under this section,
``(2) the application of this section to group health plans
that are multiemployer plans (as defined in section 3(37) of the
Employee Retirement Income Security Act of 1974),
``(3) to allow the advance payment of the credit determined
under subsection (a), subject to the limitations provided in
this section, based on such information as the Secretary shall
require,
``(4) to provide for the reconciliation of such advance
payment with the amount of the credit at the time of filing the
return of tax for the applicable quarter or taxable year, and
``(5) allowing the credit to third party payors (including
professional employer organizations, certified professional
employer organizations, or agents under section 3504).''.
(B) Clerical amendment.--The table of sections for
subchapter B of chapter 65 of the Internal Revenue Code
of 1986 <<NOTE: 26 USC 6411 prec.>> is amended by
adding at the end the following new item:
``Sec. 6432. Continuation coverage premium assistance.''.
(C) <<NOTE: Applicability. 26 USC 6432 note.>>
Effective date.--The amendments made by this paragraph
shall apply to premiums to which subsection (a)(1)(A)
applies and wages paid on or after April 1, 2021.
(D) <<NOTE: 26 USC 4980B note.>> Special rule in
case of employee payment that is not required under this
section.--
(i) <<NOTE: Reimbursement.>> In general.--In
the case of an assistance eligible individual who
pays, with respect any period of coverage to which
subsection (a)(1)(A) applies, any amount of the
premium for such coverage that the individual
would have (but for this Act) been required to
pay, the person to whom such payment is payable
shall reimburse such individual for the amount of
such premium paid.
(ii) Credit of reimbursement.--A person to
which clause (i) applies shall be allowed a credit
in the manner provided under section 6432 of the
Internal Revenue Code of 1986 for any payment made
to the employee under such clause.
(iii) <<NOTE: Deadline.>> Payment of
credits.--Any person to which clause (i) applies
shall make the payment required under such clause
to the individual not later than 60 days after the
date on which such individual made the premium
payment.
(2) Penalty for failure to notify health plan of cessation
of eligibility for premium assistance.--
(A) In general.--Part I of subchapter B of chapter
68 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new section:
[[Page 135 STAT. 137]]
``SEC. 6720C. <<NOTE: 26 USC 6720C.>> PENALTY FOR FAILURE TO
NOTIFY HEALTH PLAN OF CESSATION OF
ELIGIBILITY FOR CONTINUATION COVERAGE
PREMIUM ASSISTANCE.
``(a) In General.--Except in the case of a failure described in
subsection (b) or (c), any person required to notify a group health plan
under section 9501(a)(2)(B) of the American Rescue Plan Act of 2021 who
fails to make such a notification at such time and in such manner as the
Secretary of Labor may require shall pay a penalty of $250 for each such
failure.
``(b) Intentional Failure.--In the case of any such failure that is
fraudulent, such person shall pay a penalty equal to the greater of--
``(1) $250, or
``(2) 110 percent of the premium assistance provided under
section 9501(a)(1)(A) of the American Rescue Plan Act of 2021
after termination of eligibility under such section.
``(c) Reasonable Cause Exception.--No penalty shall be imposed under
this section with respect to any failure if it is shown that such
failure is due to reasonable cause and not to willful neglect.''.
(B) Clerical amendment.--The table of sections of
part I of subchapter B of chapter 68 of such
Code <<NOTE: 26 USC 6671 prec.>> is amended by adding
at the end the following new item:
``Sec. 6720C. Penalty for failure to notify health plan of cessation of
eligibility for continuation coverage premium assistance.''.
(3) Coordination with HCTC.--
(A) In general.--Section 35(g)(9) of the Internal
Revenue Code of 1986 is <<NOTE: 26 USC 35.>> amended to
read as follows:
``(9) Continuation coverage premium assistance.--In the case
of an assistance eligible individual who receives premium
assistance for continuation coverage under section 9501(a)(1) of
the American Rescue Plan Act of 2021 for any month during the
taxable year, such individual shall not be treated as an
eligible individual, a certified individual, or a qualifying
family member for purposes of this section or section 7527 with
respect to such month.''.
(B) <<NOTE: 26 USC 35 note.>> Effective date.--The
amendment made by subparagraph (A) shall apply to
taxable years ending after the date of the enactment of
this Act.
(4) Exclusion of continuation coverage premium assistance
from gross income.--
(A) In general.--Part III of subchapter B of chapter
1 of the Internal Revenue Code of 1986 is amended by
inserting after section 139H the following new section:
``SEC. 139I. <<NOTE: 26 USC 139I.>> CONTINUATION COVERAGE PREMIUM
ASSISTANCE.
``In the case of an assistance eligible individual (as defined in
subsection (a)(3) of section 9501 of the American Rescue Plan Act of
2021), gross income does not include any premium assistance provided
under subsection (a)(1) of such section.''.
(B) Clerical amendment.--The table of sections for
part III of subchapter B of chapter 1 of such
Code <<NOTE: 26 USC 101 prec.>> is amended by inserting
after the item relating to section 139H the following
new item:
``Sec. 139I. Continuation coverage premium assistance.''.
[[Page 135 STAT. 138]]
(C) <<NOTE: 26 USC 139I note.>> Effective date.--
The amendments made by this paragraph shall apply to
taxable years ending after the date of the enactment of
this Act.
Subtitle G--Promoting Economic Security
PART 1--2021 RECOVERY REBATES TO INDIVIDUALS
SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.
(a) In General.--Subchapter B of chapter 65 of the Internal Revenue
Code of 1986 is amended by inserting after section 6428A the following
new section:
``SEC. 6428B. <<NOTE: 26 USC 6428B.>> 2021 RECOVERY REBATES TO
INDIVIDUALS.
``(a) In General.--In <<NOTE: Effective date.>> the case of an
eligible individual, there shall be allowed as a credit against the tax
imposed by subtitle A for the first taxable year beginning in 2021 an
amount equal to the 2021 rebate amount determined for such taxable year.
``(b) 2021 Rebate Amount.--For purposes of this section, the term
`2021 rebate amount' means, with respect to any taxpayer for any taxable
year, the sum of--
``(1) $1,400 ($2,800 in the case of a joint return), plus
``(2) $1,400 multiplied by the number of dependents of the
taxpayer for such taxable year.
``(c) <<NOTE: Definition.>> Eligible Individual.--For purposes of
this section, the term `eligible individual' means any individual other
than--
``(1) any nonresident alien individual,
``(2) any individual who is a dependent of another taxpayer
for a taxable year beginning in the calendar year in which the
individual's taxable year begins, and
``(3) an estate or trust.
``(d) Limitation Based on Adjusted Gross Income.--
``(1) In general.--The amount of the credit allowed by
subsection (a) (determined without regard to this subsection and
subsection (f)) shall be reduced (but not below zero) by the
amount which bears the same ratio to such credit (as so
determined) as--
``(A) the excess of--
``(i) the taxpayer's adjusted gross income for
such taxable year, over
``(ii) $75,000, bears to
``(B) $5,000.
``(2) <<NOTE: Applicability.>> Special rules.--
``(A) Joint return or surviving spouse.--In the case
of a joint return or a surviving spouse (as defined in
section 2(a)), paragraph (1) shall be applied by
substituting `$150,000' for `$75,000' and `$10,000' for
`$5,000'.
``(B) Head of household.--In the case of a head of
household (as defined in section 2(b)), paragraph (1)
shall be applied by substituting `$112,500' for
`$75,000' and `$7,500' for `$5,000'.
``(e) Definitions and Special Rules.--
``(1) Dependent defined.--For purposes of this section, the
term `dependent' has the meaning given such term by section 152.
[[Page 135 STAT. 139]]
``(2) Identification number requirement.--
``(A) In general.--In the case of a return other
than a joint return, the $1,400 amount in subsection
(b)(1) shall be treated as being zero unless the
taxpayer includes the valid identification number of the
taxpayer on the return of tax for the taxable year.
``(B) Joint returns.--In the case of a joint return,
the $2,800 amount in subsection (b)(1) shall be treated
as being--
``(i) $1,400 if the valid identification
number of only 1 spouse is included on the return
of tax for the taxable year, and
``(ii) zero if the valid identification number
of neither spouse is so included.
``(C) Dependents.--A dependent shall not be taken
into account under subsection (b)(2) unless the valid
identification number of such dependent is included on
the return of tax for the taxable year.
``(D) Valid identification number.--
``(i) In general.--For purposes of this
paragraph, the term `valid identification number'
means a social security number issued to an
individual by the Social Security Administration
on or before the due date for filing the return
for the taxable year.
``(ii) Adoption taxpayer identification
number.--For purposes of subparagraph (C), in the
case of a dependent who is adopted or placed for
adoption, the term `valid identification number'
shall include the adoption taxpayer identification
number of such dependent.
``(E) Special rule for members of the armed
forces.--Subparagraph (B) shall not apply in the case
where at least 1 spouse was a member of the Armed Forces
of the United States at any time during the taxable year
and the valid identification number of at least 1 spouse
is included on the return of tax for the taxable year.
``(F) Coordination with certain advance payments.--
In the case of any payment determined pursuant to
subsection (g)(6), a valid identification number shall
be treated for purposes of this paragraph as included on
the taxpayer's return of tax if such valid
identification number is available to the Secretary as
described in such subsection.
``(G) Mathematical or clerical error authority.--Any
omission of a correct valid identification number
required under this paragraph shall be treated as a
mathematical or clerical error for purposes of applying
section 6213(g)(2) to such omission.
``(3) Credit treated as refundable.--The credit allowed by
subsection (a) shall be treated as allowed by subpart C of part
IV of subchapter A of chapter 1.
``(f) Coordination With Advance Refunds of Credit.--
``(1) Reduction of refundable credit.--The amount of the
credit which would (but for this paragraph) be allowable under
subsection (a) shall be reduced (but not below zero) by the
aggregate refunds and credits made or allowed to the
[[Page 135 STAT. 140]]
taxpayer (or, except as otherwise provided by the Secretary, any
dependent of the taxpayer) under subsection (g). Any failure to
so reduce the credit shall be treated as arising out of a
mathematical or clerical error and assessed according to section
6213(b)(1).
``(2) Joint returns.--Except as otherwise provided by the
Secretary, in the case of a refund or credit made or allowed
under subsection (g) with respect to a joint return, half of
such refund or credit shall be treated as having been made or
allowed to each individual filing such return.
``(g) Advance Refunds and Credits.--
``(1) In general.--Subject to paragraphs (5) and (6), each
individual who was an eligible individual for such individual's
first taxable year beginning in 2019 shall be treated as having
made a payment against the tax imposed by chapter 1 for such
taxable year in an amount equal to the advance refund amount for
such taxable year.
``(2) Advance refund amount.--
``(A) In general.--For purposes of paragraph (1),
the advance refund amount is the amount that would have
been allowed as a credit under this section for such
taxable year if this section (other than subsection (f)
and this subsection) had applied to such taxable year.
``(B) <<NOTE: Determination. Termination date.>>
Treatment of deceased individuals.--For purposes of
determining the advance refund amount with respect to
such taxable year--
``(i) any individual who was deceased before
January 1, 2021, shall be treated for purposes of
applying subsection (e)(2) in the same manner as
if the valid identification number of such person
was not included on the return of tax for such
taxable year (except that subparagraph (E) thereof
shall not apply),
``(ii) notwithstanding clause (i), in the case
of a joint return with respect to which only 1
spouse is deceased before January 1, 2021, such
deceased spouse was a member of the Armed Forces
of the United States at any time during the
taxable year, and the valid identification number
of such deceased spouse is included on the return
of tax for the taxable year, the valid
identification number of 1 (and only 1) spouse
shall be treated as included on the return of tax
for the taxable year for purposes of applying
subsection (e)(2)(B) with respect to such joint
return, and
``(iii) no amount shall be determined under
subsection (e)(2) with respect to any dependent of
the taxpayer if the taxpayer (both spouses in the
case of a joint return) was deceased before
January 1, 2021.
``(3) Timing and manner of payments.--The Secretary shall,
subject to the provisions of this title and consistent with
rules similar to the rules of subparagraphs (B) and (C) of
section 6428A(f)(3), refund or credit any overpayment
attributable to this subsection as rapidly as possible,
consistent with a rapid effort to make payments attributable to
such overpayments electronically if
appropriate. <<NOTE: Effective date.>> No refund or credit
shall be made or allowed under this subsection after December
31, 2021.
[[Page 135 STAT. 141]]
``(4) No interest.--No interest shall be allowed on any
overpayment attributable to this subsection.
``(5) Application to individuals who have filed a return of
tax for 2020.--
``(A) Application to 2020 returns filed at time of
initial determination.--If, at the time of any
determination made pursuant to paragraph (3), the
individual referred to in paragraph (1) has filed a
return of tax for the individual's first taxable year
beginning in 2020, paragraph (1) shall be applied with
respect to such individual by substituting `2020' for
`2019'.
``(B) <<NOTE: Definitions.>> Additional payment.--
``(i) In general.--In the case of any
individual who files, before the additional
payment determination date, a return of tax for
such individual's first taxable year beginning in
2020, the Secretary shall make a payment (in
addition to any payment made under paragraph (1))
to such individual equal to the excess (if any)
of--
``(I) the amount which would be
determined under paragraph (1) (after
the application of subparagraph (A)) by
applying paragraph (1) as of the
additional payment determination date,
over
``(II) the amount of any payment
made with respect to such individual
under paragraph (1).
``(ii) Additional payment determination
date.--The term `additional payment determination
date' means the earlier of--
``(I) the date which is 90 days
after the 2020 calendar year filing
deadline, or
``(II) September 1, 2021.
``(iii) 2020 calendar year filing deadline.--
The term `2020 calendar year filing deadline'
means the date specified in section 6072(a) with
respect to returns for calendar year
2020. <<NOTE: Determination.>> Such date shall be
determined after taking into account any period
disregarded under section 7508A if such disregard
applies to substantially all returns for calendar
year 2020 to which section 6072(a) applies.
``(6) Application to certain individuals who have not filed
a return of tax for 2019 or 2020 at time of determination.--In
the case of any individual who, at the time of any determination
made pursuant to paragraph (3), has filed a tax return for
neither the year described in paragraph (1) nor for the year
described in paragraph (5)(A), the Secretary shall, consistent
with rules similar to the rules of section 6428A(f)(5)(H)(i),
apply paragraph (1) on the basis of information available to the
Secretary and shall, on the basis of such information, determine
the advance refund amount with respect to such individual
without regard to subsection (d) unless the Secretary has reason
to know that such amount would otherwise be reduced by reason of
such subsection.
``(7) Special rule related to time of filing return.--Solely
for purposes of this subsection, a return of tax shall not be
treated as filed until such return has been processed by the
Internal Revenue Service.
[[Page 135 STAT. 142]]
``(8) Restriction on use of certain previously issued
prepaid debit cards.--Payments made by the Secretary to
individuals under this section shall not be in the form of an
increase in the balance of any previously issued prepaid debit
card if, as of the time of the issuance of such card, such card
was issued solely for purposes of making payments under section
6428 or 6428A.
``(h) Regulations.--The Secretary shall prescribe such regulations
or other guidance as may be necessary or appropriate to carry out the
purposes of this section, including--
``(1) <<NOTE: Determination.>> regulations or other
guidance providing taxpayers the opportunity to provide the
Secretary information sufficient to allow the Secretary to make
payments to such taxpayers under subsection (g) (including the
determination of the amount of such payment) if such information
is not otherwise available to the Secretary, and
``(2) regulations or other guidance to ensure to the maximum
extent administratively practicable that, in determining the
amount of any credit under subsection (a) and any credit or
refund under subsection (g), an individual is not taken into
account more than once, including by different taxpayers and
including by reason of a change in joint return status or
dependent status between the taxable year for which an advance
refund amount is determined and the taxable year for which a
credit under subsection (a) is determined.
``(i) Outreach.--The Secretary shall carry out a robust and
comprehensive outreach program to ensure that all taxpayers described in
subsection (h)(1) learn of their eligibility for the advance refunds and
credits under subsection (g); are advised of the opportunity to receive
such advance refunds and credits as provided under subsection (h)(1);
and are provided assistance in applying for such advance refunds and
credits.''.
(b) <<NOTE: 26 USC 6428B note.>> Treatment of Certain
Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury 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
amendments made by this section. <<NOTE: Determination.>> Such
amounts shall be determined by the Secretary of the Treasury
based on information provided by the government of the
respective possession.
(2) <<NOTE: Estimates.>> Payments to other possessions.--
The Secretary of the Treasury 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 as being
equal to the aggregate benefits (if any) that would have been
provided to residents of such possession by reason of the
amendments made by this section if a mirror code tax system had
been in effect in such possession. <<NOTE: Plan.>> The
preceding sentence shall not apply unless the respective
possession has a plan, which has been approved by the Secretary
of the Treasury, under which such possession will promptly
distribute such payments to its residents.
(3) Inclusion of administrative expenses.--The Secretary of
the Treasury shall pay to each possession of the United States
to which the Secretary makes a payment under paragraph (1) or
(2) an amount equal to the lesser of--
[[Page 135 STAT. 143]]
(A) the increase (if any) of the administrative
expenses of such possession--
(i) in the case of a possession described in
paragraph (1), by reason of the amendments made by
this section, and
(ii) in the case of a possession described in
paragraph (2), by reason of carrying out the plan
described in such paragraph, or
(B) <<NOTE: Puerto Rico. Determination.>> $500,000
($10,000,000 in the case of Puerto Rico).
The amount described in subparagraph (A) shall be determined by
the Secretary of the Treasury based on information provided by
the government of the respective possession.
(4) Coordination with credit allowed against united states
income taxes.--No credit shall be allowed against United States
income taxes under section 6428B of the Internal Revenue Code of
1986 (as added by this section), nor shall any credit or refund
be made or allowed under subsection (g) of such section, to any
person--
(A) to whom a credit is allowed against taxes
imposed by the possession by reason of the amendments
made by this section, or
(B) who is eligible for a payment under a plan
described in paragraph (2).
(5) <<NOTE: Definition. Determination.>> Mirror code tax
system.--For purposes of this subsection, 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 reference to the income tax laws of the
United States as if such possession were the United States.
(6) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this subsection
shall be treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of such
section.
(c) Administrative Provisions.--
(1) Definition of deficiency.--Section 6211(b)(4)(A) of the
Internal Revenue Code of 1986 <<NOTE: 26 USC 6211.>> is amended
by striking ``6428, and 6428A'' and inserting ``6428, 6428A, and
6428B''.
(2) <<NOTE: 26 USC 6428B note.>> Exception from reduction
or offset.--Any refund payable by reason of section 6428B(g) of
the Internal Revenue Code of 1986 (as added by this section), or
any such refund payable by reason of subsection (b) of this
section, shall not be--
(A) subject to reduction or offset pursuant to
subsection (c), (d), (e), or (f) of section 6402 of the
Internal Revenue Code of 1986 or any similar authority
permitting offset, or
(B) reduced or offset by other assessed Federal
taxes that would otherwise be subject to levy or
collection.
(3) Conforming amendments.--
(A) Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended by inserting ``6428B,''
after ``6428A,''.
(B) The table of sections for subchapter B of
chapter 65 of the Internal Revenue Code of
1986 <<NOTE: 26 USC 6411 prec.>> is amended by
[[Page 135 STAT. 144]]
inserting after the item relating to section 6428A the
following new item:
``Sec. 6428B. 2021 recovery rebates to individuals.''.
(d) Appropriations.--Immediately upon the enactment of this Act, in
addition to amounts otherwise available, there are appropriated for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated:
(1) $1,464,500,000 to remain available until September 30,
2023 for necessary expenses for the Internal Revenue Service for
the administration of the advance payments, the provision of
taxpayer assistance, and the furtherance of integrated,
modernized, and secure Internal Revenue Service systems, of
which up to $20,000,000 is available for premium pay for
services related to the development of information technology as
determined by the Commissioner of the Internal Revenue occurring
between January 1, 2020 and December 31, 2022, and all of which
shall supplement and not supplant any other appropriations that
may be available for this purpose.
(2) $7,000,000 to remain available until September 30, 2022,
for necessary expenses for the Bureau of the Fiscal Service to
carry out this section (and the amendments made by this
section), which shall supplement and not supplant any other
appropriations that may be available for this purpose, and
(3) $8,000,000 to remain available until September 30, 2023,
for the Treasury Inspector General for Tax Administration for
the purposes of overseeing activities related to the
administration of this section (and the amendments made by this
section), which shall supplement and not supplant any other
appropriations that may be available for this purpose.
PART 2--CHILD TAX CREDIT
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.
(a) In General.--Section 24 of the Internal Revenue Code of
1986 <<NOTE: 26 USC 24.>> is amended by adding at the end the following
new subsection:
``(i) Special Rules for 2021.--In the case of any taxable year
beginning after December 31, 2020, and before January 1, 2022--
``(1) <<NOTE: Puerto Rico.>> Refundable credit.--If the
taxpayer (in the case of a joint return, either spouse) has a
principal place of abode in the United States (determined as
provided in section 32) for more than one-half of the taxable
year or is a bona fide resident of Puerto Rico (within the
meaning of section 937(a)) for such taxable year--
``(A) subsection (d) shall not apply, and
``(B) so much of the credit determined under
subsection (a) (after application of subparagraph (A))
as does not exceed the amount of such credit which would
be so determined without regard to subsection (h)(4)
shall be allowed under subpart C (and not allowed under
this subpart).
``(2) 17-year-olds eligible for treatment as qualifying
children.--This section shall be applied--
``(A) by substituting `age 18' for `age 17' in
subsection (c)(1), and
[[Page 135 STAT. 145]]
``(B) by substituting `described in subsection (c)
(determined after the application of subsection
(i)(2)(A))' for `described in subsection (c)' in
subsection (h)(4)(A).
``(3) Credit amount.--Subsection (h)(2) shall not apply and
subsection (a) shall be applied by substituting `$3,000 ($3,600
in the case of a qualifying child who has not attained age 6 as
of the close of the calendar year in which the taxable year of
the taxpayer begins)' for `$1,000'.
``(4) Reduction of increased credit amount based on modified
adjusted gross income.--
``(A) In general.--The amount of the credit
allowable under subsection (a) (determined without
regard to subsection (b)) shall be reduced by $50 for
each $1,000 (or fraction thereof) by which the
taxpayer's modified adjusted gross income (as defined in
subsection (b)) exceeds the applicable threshold amount.
``(B) <<NOTE: Definition.>> Applicable threshold
amount.--For purposes of this paragraph, the term
`applicable threshold amount' means--
``(i) $150,000, in the case of a joint return
or surviving spouse (as defined in section 2(a)) ,
``(ii) $112,500, in the case of a head of
household (as defined in section 2(b)), and
``(iii) $75,000, in any other case.
``(C) <<NOTE: Definitions. Determinations.>>
Limitation on reduction.--
``(i) In general.--The amount of the reduction
under subparagraph (A) shall not exceed the lesser
of--
``(I) the applicable credit increase
amount, or
``(II) 5 percent of the applicable
phaseout threshold range.
``(ii) Applicable credit increase amount.--For
purposes of this subparagraph, the term
`applicable credit increase amount' means the
excess (if any) of--
``(I) the amount of the credit
allowable under this section for the
taxable year determined without regard
to this paragraph and subsection (b),
over
``(II) the amount of such credit as
so determined and without regard to
paragraph (3).
``(iii) Applicable phaseout threshold range.--
For purposes of this subparagraph, the term
`applicable phaseout threshold range' means the
excess of--
``(I) the threshold amount
applicable to the taxpayer under
subsection (b) (determined after the
application of subsection (h)(3)), over
``(II) the applicable threshold
amount applicable to the taxpayer under
this paragraph.
``(D) Coordination with limitation on overall
credit.--
Subsection <<NOTE: Applicability. Determination.>> (b)
shall be applied by substituting `the credit allowable
under subsection (a) (determined after the application
of subsection (i)(4)(A)' for `the credit allowable under
subsection (a)'.''.
(b) Advance Payment of Credit.--
(1) In general.--Chapter 77 of such Code is amended by
inserting after section 7527 the following new section:
[[Page 135 STAT. 146]]
``SEC. 7527A. <<NOTE: 26 USC 7527A.>> ADVANCE PAYMENT OF CHILD
TAX CREDIT.
``(a) <<NOTE: Determination.>> In General.--The Secretary shall
establish a program for making periodic payments to taxpayers which, in
the aggregate during any calendar year, equal the annual advance amount
determined with respect to such taxpayer for such calendar year. Except
as provided in subsection (b)(3)(B), the periodic payments made to any
taxpayer for any calendar year shall be in equal amounts.
``(b) Annual Advance Amount.--For purposes of this section--
``(1) <<NOTE: Definition. Estimate. Determinations.>> In
general.--Except as otherwise provided in this subsection, the
term `annual advance amount' means, with respect to any taxpayer
for any calendar year, the amount (if any) which is estimated by
the Secretary as being equal to 50 percent of the amount which
would be treated as allowed under subpart C of part IV of
subchapter A of chapter 1 by reason of section 24(i)(1) for the
taxpayer's taxable year beginning in such calendar year if--
``(A) the status of the taxpayer as a taxpayer
described in section 24(i)(1) is determined with respect
to the reference taxable year,
``(B) the taxpayer's modified adjusted gross income
for such taxable year is equal to the taxpayer's
modified adjusted gross income for the reference taxable
year,
``(C) the only children of such taxpayer for such
taxable year are qualifying children properly claimed on
the taxpayer's return of tax for the reference taxable
year, and
``(D) the ages of such children (and the status of
such children as qualifying children) are determined for
such taxable year by taking into account the passage of
time since the reference taxable year.
``(2) <<NOTE: Definition.>> Reference taxable year.--Except
as provided in paragraph (3)(A), the term `reference taxable
year' means, with respect to any taxpayer for any calendar year,
the taxpayer's taxable year beginning in the preceding calendar
year or, in the case of taxpayer who did not file a return of
tax for such taxable year, the taxpayer's taxable year beginning
in the second preceding calendar year.
``(3) Modifications during calendar year.--
``(A) In general.--The Secretary may modify, during
any calendar year, the annual advance amount with
respect to any taxpayer for such calendar year to take
into account--
``(i) a return of tax filed by such taxpayer
during such calendar year (and the taxable year to
which such return relates may be taken into
account as the reference taxable year), and
``(ii) any other information provided by the
taxpayer to the Secretary which allows the
Secretary to determine payments under subsection
(a) which, in the aggregate during any taxable
year of the taxpayer, more closely total the
Secretary's estimate of the amount treated as
allowed under subpart C of part IV of subchapter A
of chapter 1 by reason of section 24(i)(1) for
such taxable year of such taxpayer.
``(B) Adjustment to reflect excess or deficit in
prior payments.--In the case of any modification of the
annual advance amount under subparagraph (A), the
Secretary may adjust the amount of any periodic payment
[[Page 135 STAT. 147]]
made after the date of such modification to properly
take into account the amount by which any periodic
payment made before such date was greater than or less
than the amount that such payment would have been on the
basis of the annual advance amount as so modified.
``(4) Determination of status.--If information contained in
the taxpayer's return of tax for the reference taxable year does
not establish the status of the taxpayer as being described in
section 24(i)(1), the Secretary shall, for purposes of paragraph
(1)(A), determine such status based on information known to the
Secretary.
``(5) <<NOTE: Determination.>> Treatment of certain
deaths.--A child shall not be taken into account in determining
the annual advance amount under paragraph (1) if the death of
such child is known to the Secretary as of the beginning of the
calendar year for which the estimate under such paragraph is
made.
``(c) On-line Information Portal.--The Secretary shall establish an
on-line portal which allows taxpayers to--
``(1) elect not to receive payments under this section, and
``(2) provide information to the Secretary which would be
relevant to a modification under subsection (b)(3)(B) of the
annual advance amount, including information regarding--
``(A) a change in the number of the taxpayer's
qualifying children, including by reason of the birth of
a child,
``(B) a change in the taxpayer's marital status,
``(C) a significant change in the taxpayer's income,
and
``(D) any other factor which the Secretary may
provide.
``(d) <<NOTE: Deadlines.>> Notice of Payments.--Not later than
January 31 of the calendar year following any calendar year during which
the Secretary makes one or more payments to any taxpayer under this
section, the Secretary shall provide such taxpayer with a written notice
which includes the taxpayer's taxpayer identity (as defined in section
6103(b)(6)), the aggregate amount of such payments made to such taxpayer
during such calendar year, and such other information as the Secretary
determines appropriate.
``(e) Administrative Provisions.--
``(1) Application of electronic funds payment requirement.--
The payments made by the Secretary under subsection (a) shall be
made by electronic funds transfer to the same extent and in the
same manner as if such payments were Federal payments not made
under this title.
``(2) Application of certain rules.--Rules similar to the
rules of subparagraphs (B) and (C) of section 6428A(f)(3) shall
apply for purposes of this section.
``(3) Exception from reduction or offset.--Any payment made
to any individual under this section shall not be--
``(A) subject to reduction or offset pursuant to
subsection (c), (d), (e), or (f) of section 6402 or any
similar authority permitting offset, or
``(B) reduced or offset by other assessed Federal
taxes that would otherwise be subject to levy or
collection.
``(4) Application of advance payments in the possessions of
the united states.--
``(A) <<NOTE: Determination.>> In general.--The
advance payment amount determined under this section
shall be determined--
[[Page 135 STAT. 148]]
``(i) <<NOTE: Puerto Rico.>> by applying
section 24(i)(1) without regard to the phrase `or
is a bona fide resident of Puerto Rico (within the
meaning of section 937(a))', and
``(ii) without regard to section
24(k)(3)(C)(ii)(I).
``(B) Mirror code possessions.--In the case of any
possession of the United States with a mirror code tax
system (as defined in section 24(k)), this section shall
not be treated as part of the income tax laws of the
United States for purposes of determining the income tax
law of such possession unless such possession elects to
have this section be so treated.
``(C) Administrative expenses of advance payments.--
``(i) <<NOTE: Plan.>> Mirror code
possessions.--In the case of any possession
described in subparagraph (B) which makes the
election described in such subparagraph, the
amount otherwise paid by the Secretary to such
possession under section 24(k)(1)(A) with respect
to taxable years beginning in 2021 shall be
increased by $300,000 if such possession has a
plan, which has been approved by the Secretary,
for making advance payments consistent with such
election.
``(ii) American samoa.--The amount otherwise
paid by the Secretary to American Samoa under
subparagraph (A) of section 24(k)(3) with respect
to taxable years beginning in 2021 shall be
increased by $300,000 if the plan described in
subparagraph (B) of such section includes a
program, which has been approved by the Secretary,
for making advance payments under rules similar to
the rules of this section.
``(iii) Timing of payment.--The Secretary may
pay, upon the request of the possession of the
United States to which the payment is to be made,
the amount of the increase determined under clause
(i) or (ii) immediately upon approval of the plan
referred to in such clause, respectively.
``(f) <<NOTE: Time periods.>> Application.--No payments shall be
made under the program established under subsection (a) with respect
to--
``(1) any period before July 1, 2021, or
``(2) any period after December 31, 2021.
``(g) <<NOTE: Determination.>> Regulations.--The Secretary shall
issue such regulations or other guidance as the Secretary determines
necessary or appropriate to carry out the purposes of this section and
subsections (i)(1) and (j) of section 24, including regulations or other
guidance which provides for the application of such provisions where the
filing status of the taxpayer for a taxable year is different from the
status used for determining the annual advance amount.''.
(2) Reconciliation of credit and advance credit.--Section 24
of such Code, as amended by the preceding provision of this
Act, <<NOTE: 26 USC 24.>> is amended by adding at the end the
following new subsection:
``(j) Reconciliation of Credit and Advance Credit.--
``(1) In general.--The amount of the credit allowed under
this section to any taxpayer for any taxable year shall be
reduced (but not below zero) by the aggregate amount of payments
made under section 7527A to such taxpayer during such
[[Page 135 STAT. 149]]
taxable year. Any failure to so reduce the credit shall be
treated as arising out of a mathematical or clerical error and
assessed according to section 6213(b)(1).
``(2) Excess advance payments.--
``(A) In general.--If the aggregate amount of
payments under section 7527A to the taxpayer during the
taxable year exceeds the amount of the credit allowed
under this section to such taxpayer for such taxable
year (determined without regard to paragraph (1)), the
tax imposed by this chapter for such taxable year shall
be increased by the amount of such excess. Any failure
to so increase the tax shall be treated as arising out
of a mathematical or clerical error and assessed
according to section 6213(b)(1).
``(B) <<NOTE: Definitions.>> Safe harbor based on
modified adjusted gross income.--
``(i) In general.--In the case of a taxpayer
whose modified adjusted gross income (as defined
in subsection (b)) for the taxable year does not
exceed 200 percent of the applicable income
threshold, the amount of the increase determined
under subparagraph (A) with respect to such
taxpayer for such taxable year shall be reduced
(but not below zero) by the safe harbor amount.
``(ii) Phase out of safe harbor amount.--In
the case of a taxpayer whose modified adjusted
gross income (as defined in subsection (b)) for
the taxable year exceeds the applicable income
threshold, the safe harbor amount otherwise in
effect under clause (i) shall be reduced by the
amount which bears the same ratio to such amount
as such excess bears to the applicable income
threshold.
``(iii) Applicable income threshold.--For
purposes of this subparagraph, the term
`applicable income threshold' means--
``(I) $60,000 in the case of a joint
return or surviving spouse (as defined
in section 2(a)),
``(II) $50,000 in the case of a head
of household, and
``(III) $40,000 in any other case.
``(iv) Safe harbor amount.--For purposes of
this subparagraph, the term `safe harbor amount'
means, with respect to any taxable year, the
product of--
``(I) $2,000, multiplied by
``(II) <<NOTE: Determinations.>>
the excess (if any) of the number of
qualified children taken into account in
determining the annual advance amount
with respect to the taxpayer under
section 7527A with respect to months
beginning in such taxable year, over the
number of qualified children taken into
account in determining the credit
allowed under this section for such
taxable year.''.
(3) Coordination with wage withholding.--Section
3402(f)(1)(C) of such Code <<NOTE: 26 USC 3402.>> is amended by
striking ``section 24(a)'' and inserting ``section 24
(determined after application of subsection (j) thereof)''.
(4) Conforming amendments.--
[[Page 135 STAT. 150]]
(A) <<NOTE: 26 USC 26.>> Section 26(b)(2) of such
Code is amended by striking ``and'' at the end of
subparagraph (X), by striking the period at the end of
subparagraph (Y) and inserting ``, and'', and by adding
at the end the following new subparagraph:
``(Z) section 24(j)(2) (relating to excess advance
payments).''.
(B) Section 6211(b)(4)(A) of such Code, as amended
by the preceding provisions of this subtitle, is
amended--
(i) by striking ``24(d)'' and inserting ``24
by reason of subsections (d) and (i)(1) thereof'',
and
(ii) by striking ``and 6428B'' and inserting
``6428B, and 7527A''.
(C) Paragraph (2) of section 1324(b) of title 31,
United States Code, is amended--
(i) by inserting ``24,'' before ``25A'', and
(ii) by striking `` or 6431'' and inserting
``6431, or 7527A''.
(D) The table of sections for chapter 77 of the
Internal Revenue Code of 1986 <<NOTE: 26 USC 7501
prec.>> is amended by inserting after the item relating
to section 7527 the following new item:
``Sec. 7527A. Advance payment of child tax credit.''.
(5) Appropriations to carry out advance payments.--
Immediately upon the enactment of this Act, in addition to
amounts otherwise available, there are appropriated for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated:
(A) $397,200,000 to remain available until September
30, 2022, for necessary expenses for the Internal
Revenue Service to carry out this section (and the
amendments made by this section), which shall supplement
and not supplant any other appropriations that may be
available for this purpose, and
(B) $16,200,000 to remain available until September
30, 2022, for necessary expenses for the Bureau of the
Fiscal Service to carry out this section (and the
amendments made by this section), which shall supplement
and not supplant any other appropriations that may be
available for this purpose.
(c) Effective Date.--
(1) <<NOTE: 26 USC 24 note.>> In general.--The amendments
made by this section shall apply to taxable years beginning
after December 31, 2020.
(2) <<NOTE: 26 USC 7527A note.>> Establishment of advance
payment program.--The Secretary of the Treasury (or the
Secretary's designee) shall establish the program described in
section 7527A of the Internal Revenue Code of 1986 as soon as
practicable after the date of the enactment of this Act, except
that the Secretary shall ensure that the timing of the
establishment of such program does not interfere with carrying
out section 6428B(g) as rapidly as possible.
SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.
(a) In General.--Section 24 of the Internal Revenue Code of 1986, as
amended by the preceding provisions of this Act, <<NOTE: 26 USC 24.>>
is amended by adding at the end the following new subsection:
``(k) Application of Credit in Possessions.--
[[Page 135 STAT. 151]]
``(1) Mirror code possessions.--
``(A) In general.--The Secretary shall pay to each
possession of the United States with a mirror code tax
system amounts equal to the loss (if any) to that
possession by reason of the application of this section
(determined without regard to this subsection) with
respect to taxable years beginning after 2020. Such
amounts shall be determined by the Secretary based on
information provided by the government of the respective
possession.
``(B) Coordination with credit allowed against
united states income taxes.--No credit shall be allowed
under this section for any taxable year to any
individual to whom a credit is allowable against taxes
imposed by a possession of the United States with a
mirror code tax system by reason of the application of
this section in such possession for such taxable year.
``(C) <<NOTE: Definition.>> Mirror code tax
system.--For purposes of this paragraph, 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 reference to the income tax laws of the
United States as if such possession were the United
States.
``(2) Puerto rico.--
``(A) Application to taxable years in 2021.--
``(i) For application of refundable credit to
residents of Puerto Rico, see subsection (i)(1).
``(ii) For nonapplication of advance payment
to residents of Puerto Rico, see section
7527A(e)(4)(A).
``(B) Application to taxable years after 2021.--In
the case of any bona fide resident of Puerto Rico
(within the meaning of section 937(a)) for any taxable
year beginning after December 31, 2021--
``(i) the credit determined under this section
shall be allowable to such resident, and
``(ii) subsection (d)(1)(B)(ii) shall be
applied without regard to the phrase `in the case
of a taxpayer with 3 or more qualifying children'.
``(3) American samoa.--
``(A) <<NOTE: Estimates.>> In general.--The
Secretary shall pay to American Samoa amounts estimated
by the Secretary as being equal to the aggregate
benefits that would have been provided to residents of
American Samoa by reason of the application of this
section for taxable years beginning after 2020 if the
provisions of this section had been in effect in
American Samoa (applied as if American Samoa were the
United States and without regard to the application of
this section to bona fide residents of Puerto Rico under
subsection (i)(1)).
``(B) <<NOTE: Plan.>> Distribution requirement.--
Subparagraph (A) shall not apply unless American Samoa
has a plan, which has been approved by the Secretary,
under which American Samoa will promptly distribute such
payments to its residents.
``(C) Coordination with credit allowed against
united states income taxes.--
[[Page 135 STAT. 152]]
``(i) In general.--In the case of a taxable
year with respect to which a plan is approved
under subparagraph (B), this section (other than
this subsection) shall not apply to any individual
eligible for a distribution under such plan.
``(ii) <<NOTE: Effective dates.>> Application
of section in event of absence of approved plan.--
In the case of a taxable year with respect to
which a plan is not approved under subparagraph
(B)--
``(I) if such taxable year begins in
2021, subsection (i)(1) shall be applied
by substituting `bona fide resident of
Puerto Rico or American Samoa' for `bona
fide resident of Puerto Rico', and
``(II) if such taxable year begins
after December 31, 2021, rules similar
to the rules of paragraph (2)(B) shall
apply with respect to bona fide
residents of American Samoa (within the
meaning of section 937(a)).
``(4) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund due
from a credit provision referred to in subsection (b)(2) of such
section.''.
(b) <<NOTE: 26 USC 24 note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2020.
PART 3--EARNED INCOME TAX CREDIT
SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR
INDIVIDUALS WITH NO QUALIFYING CHILDREN.
(a) Special Rules for 2021.--Section 32 of the Internal Revenue Code
of 1986 <<NOTE: 26 USC 32.>> is amended by adding at the end the
following new subsection:
``(n) Special Rules for Individuals Without Qualifying Children.--In
the case of any taxable year beginning after December 31, 2020, and
before January 1, 2022--
``(1) <<NOTE: Definitions.>> Decrease in minimum age for
credit.--
``(A) <<NOTE: Applicability.>> In general.--
Subsection (c)(1)(A)(ii)(II) shall be applied by
substituting `the applicable minimum age' for `age 25'.
``(B) Applicable minimum age.--For purposes of this
paragraph, the term `applicable minimum age' means--
``(i) except as otherwise provided in this
subparagraph, age 19,
``(ii) in the case of a specified student
(other than a qualified former foster youth or a
qualified homeless youth), age 24, and
``(iii) in the case of a qualified former
foster youth or a qualified homeless youth, age
18.
``(C) Specified student.--For purposes of this
paragraph, the term `specified student' means, with
respect to any taxable year, an individual who is an
eligible student (as defined in section 25A(b)(3))
during at least 5 calendar months during the taxable
year.
``(D) Qualified former foster youth.--For purposes
of this paragraph, the term `qualified former foster
youth' means an individual who--
[[Page 135 STAT. 153]]
``(i) <<NOTE: Effective date.>> on or after
the date that such individual attained age 14, was
in foster care provided under the supervision or
administration of an entity administering (or
eligible to administer) a plan under part B or
part E of title IV of the Social Security Act
(without regard to whether Federal assistance was
provided with respect to such child under such
part E), and
``(ii) provides (in such manner as the
Secretary may provide) consent for entities which
administer a plan under part B or part E of title
IV of the Social Security Act to disclose to the
Secretary information related to the status of
such individual as a qualified former foster
youth.
``(E) <<NOTE: Certification.>> Qualified homeless
youth.--For purposes of this paragraph, the term
`qualified homeless youth' means, with respect to any
taxable year, an individual who certifies, in a manner
as provided by the Secretary, that such individual is
either an unaccompanied youth who is a homeless child or
youth, or is unaccompanied, at risk of homelessness, and
self-supporting.
``(2) Elimination of maximum age for credit.--Subsection
(c)(1)(A)(ii)(II) shall be applied without regard to the phrase
`but not attained age 65'.
``(3) Increase in credit and phaseout percentages.--The
table contained in subsection (b)(1) shall be applied by
substituting `15.3' for `7.65' each place it appears therein.
``(4) Increase in earned income and phaseout amounts.--
``(A) In general.--The table contained in subsection
(b)(2)(A) shall be applied--
``(i) by substituting `$9,820' for `$4,220',
and
``(ii) by substituting `$11,610' for `$5,280'.
``(B) Coordination with inflation adjustment.--
Subsection (j) shall not apply to any dollar amount
specified in this paragraph.''.
(b) <<NOTE: Procedures. 26 USC 32 note.>> Information Return
Matching.--As soon as practicable, the Secretary of the Treasury (or the
Secretary's delegate) shall develop and implement procedures to use
information returns under section 6050S (relating to returns relating to
higher education tuition and related expenses) to check the status of
individuals as specified students for purposes of section
32(n)(1)(B)(ii) of the Internal Revenue Code of 1986 (as added by this
section).
(c) <<NOTE: 26 USC 32 note.>> Effective Date.--The amendment made
by this section shall apply to taxable years beginning after December
31, 2020.
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN
CASE OF QUALIFYING CHILDREN WHO FAIL TO
MEET CERTAIN IDENTIFICATION
REQUIREMENTS.
(a) In General.--Section 32(c)(1) of the Internal Revenue Code of
1986 <<NOTE: 26 USC 32.>> is amended by striking subparagraph (F).
(b) <<NOTE: 26 USC 32 note.>> Effective Date.--The amendment made
by this section shall apply to taxable years beginning after December
31, 2020.
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.
(a) In General.--Section 32(d) of the Internal Revenue Code of
1986 <<NOTE: 26 USC 32.>> is amended--
[[Page 135 STAT. 154]]
(1) by striking ``Married Individuals.--In the case of'' and
inserting the following: ``Married Individuals.--
``(1) In general.--In the case of'', and
(2) by adding at the end the following new paragraph:
``(2) Determination of marital status.--For purposes of this
section--
``(A) In general.--Except as provided in
subparagraph (B), marital status shall be determined
under section 7703(a).
``(B) <<NOTE: Time periods.>> Special rule for
separated spouse.--An individual shall not be treated as
married if such individual--
``(i) is married (as determined under section
7703(a)) and does not file a joint return for the
taxable year,
``(ii) resides with a qualifying child of the
individual for more than one-half of such taxable
year, and
``(iii)(I) during the last 6 months of such
taxable year, does not have the same principal
place of abode as the individual's spouse, or
``(II) has a decree, instrument, or agreement
(other than a decree of divorce) described in
section 121(d)(3)(C) with respect to the
individual's spouse and is not a member of the
same household with the individual's spouse by the
end of the taxable year.''.
(b) Conforming Amendments.--
(1) Section 32(c)(1)(A) <<NOTE: 26 USC 32.>> of such Code is
amended by striking the last sentence.
(2) Section 32(c)(1)(E)(ii) of such Code is amended by
striking ``(within the meaning of section 7703)''.
(3) Section 32(d)(1) of such Code, as amended by subsection
(a), is amended by striking ``(within the meaning of section
7703)''.
(c) <<NOTE: 26 USC 32 note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2020.
SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST.
(a) In General.--Section 32(i) of the Internal Revenue Code of
1986 <<NOTE: 26 USC 32.>> is amended by striking ``$2,200'' and
inserting ``$10,000''.
(b) Inflation Adjustment.--Section 32(j)(1) of such Code is
amended--
(1) in the matter preceding subparagraph (A), by inserting
``(2021 in the case of the dollar amount in subsection (i)(1))''
after ``2015'',
(2) in subparagraph (B)(i)--
(A) by striking ``subsections (b)(2)(A) and (i)(1)''
and inserting ``subsection (b)(2)(A)'', and
(B) by striking ``and'' at the end,
(3) by striking the period at the end of subparagraph
(B)(ii) and inserting ``, and'', and
(4) by inserting after subparagraph (B)(ii) the following
new clause:
``(iii) in the case of the $10,000 amount in
subsection (i)(1), `calendar year 2020' for
`calendar year 2016'.''.
(c) <<NOTE: 26 USC 32 note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2020.
[[Page 135 STAT. 155]]
SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS
OF THE UNITED STATES.
(a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new section:
``SEC. 7530. <<NOTE: 26 USC 7530.>> APPLICATION OF EARNED INCOME
TAX CREDIT TO POSSESSIONS OF THE UNITED
STATES.
``(a) Puerto Rico.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to Puerto
Rico equal to--
``(A) the specified matching amount for such
calendar year, plus
``(B) in the case of calendar years 2021 through
2025, the lesser of--
``(i) the expenditures made by Puerto Rico
during such calendar year for education efforts
with respect to individual taxpayers and tax
return preparers relating to the earned income tax
credit, or
``(ii) $1,000,000.
``(2) Requirement to reform earned income tax credit.--The
Secretary shall not make any payments under paragraph (1) with
respect to any calendar year unless Puerto Rico has in effect an
earned income tax credit for taxable years beginning in or with
such calendar year which (relative to the earned income tax
credit which was in effect for taxable years beginning in or
with calendar year 2019) increases the percentage of earned
income which is allowed as a credit for each group of
individuals with respect to which such percentage is separately
stated or determined in a manner designed to substantially
increase workforce participation.
``(3) <<NOTE: Definitions.>> Specified matching amount.--
For purposes of this subsection--
``(A) In general.--The term `specified matching
amount' means, with respect to any calendar year, the
lesser of--
``(i) the excess (if any) of--
``(I) the cost to Puerto Rico of the
earned income tax credit for taxable
years beginning in or with such calendar
year, over
``(II) the base amount for such
calendar year, or
``(ii) the product of 3, multiplied by the
base amount for such calendar year.
``(B) Base amount.--
``(i) Base amount for 2021.--In the case of
calendar year 2021, the term `base amount' means
the greater of--
``(I) the cost to Puerto Rico of the
earned income tax credit for taxable
years beginning in or with calendar year
2019 (rounded to the nearest multiple of
$1,000,000), or
``(II) $200,000,000.
``(ii) <<NOTE: Determination.>> Inflation
adjustment.--In the case of any calendar year
after 2021, the term `base amount' means
[[Page 135 STAT. 156]]
the dollar amount determined under clause (i)
increased by an amount equal to--
``(I) such dollar amount, multiplied
by--
``(II) the cost-of-living adjustment
determined under section 1(f)(3) for
such calendar year, determined by
substituting `calendar year 2020' for
`calendar year 2016' in subparagraph
(A)(ii) thereof.
Any amount determined under this clause shall be
rounded to the nearest multiple of $1,000,000.
``(4) Rules related to payments.--
``(A) Timing of payments.--The Secretary shall make
payments under paragraph (1) for any calendar year--
``(i) <<NOTE: Determination.>> after receipt
of such information as the Secretary may require
to determine such payments, and
``(ii) except as provided in clause (i),
within a reasonable period of time before the due
date for individual income tax returns (as
determined under the laws of Puerto Rico) for
taxable years which began on the first day of such
calendar year.
``(B) <<NOTE: Requirements.>> Information.--The
Secretary may require the reporting of such information
as the Secretary may require to carry out this
subsection.
``(C) Determination of cost of earned income tax
credit.--For purposes of this subsection, the cost to
Puerto Rico of the earned income tax credit shall be
determined by the Secretary on the basis of the laws of
Puerto Rico and shall include reductions in revenues
received by Puerto Rico by reason of such credit and
refunds attributable to such credit, but shall not
include any administrative costs with respect to such
credit.
``(b) Possessions With Mirror Code Tax Systems.--
``(1) <<NOTE: Time periods. Territories.>> In general.--
With respect to calendar year 2021 and each calendar year
thereafter, the Secretary shall, except as otherwise provided in
this subsection, make payments to the Virgin Islands, Guam, and
the Commonwealth of the Northern Mariana Islands equal to--
``(A) the cost to such possession of the earned
income tax credit for taxable years beginning in or with
such calendar year, plus
``(B) in the case of calendar years 2021 through
2025, the lesser of--
``(i) the expenditures made by such possession
during such calendar year for education efforts
with respect to individual taxpayers and tax
return preparers relating to such earned income
tax credit, or
``(ii) $50,000.
``(2) Application of certain rules.--Rules similar to the
rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
shall apply for purposes of this subsection.
``(c) American Samoa.--
``(1) In general.--With respect to calendar year 2021 and
each calendar year thereafter, the Secretary shall, except as
otherwise provided in this subsection, make payments to American
Samoa equal to--
``(A) the lesser of--
[[Page 135 STAT. 157]]
``(i) the cost to American Samoa of the earned
income tax credit for taxable years beginning in
or with such calendar year, or
``(ii) $16,000,000, plus
``(B) in the case of calendar years 2021 through
2025, the lesser of--
``(i) the expenditures made by American Samoa
during such calendar year for education efforts
with respect to individual taxpayers and tax
return preparers relating to such earned income
tax credit, or
``(ii) $50,000.
``(2) Requirement to enact and maintain an earned income tax
credit.--The Secretary shall not make any payments under
paragraph (1) with respect to any calendar year unless American
Samoa has in effect an earned income tax credit for taxable
years beginning in or with such calendar year which allows a
refundable tax credit to individuals on the basis of the
taxpayer's earned income which is designed to substantially
increase workforce participation.
``(3) <<NOTE: Determinations.>> Inflation adjustment.--In
the case of any calendar year after 2021, the $16,000,000 amount
in paragraph (1)(A)(ii) shall be increased by an amount equal
to--
``(A) such dollar amount, multiplied by--
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by
substituting `calendar year 2020' for `calendar year
2016' in subparagraph (A)(ii) thereof.
Any increase determined under this clause shall be rounded to
the nearest multiple of $100,000.
``(4) Application of certain rules.--Rules similar to the
rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
shall apply for purposes of this subsection.
``(d) 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.''.
(b) Clerical Amendment.--The table of sections for chapter 77 of the
Internal Revenue Code of 1986 <<NOTE: 26 USC 7501 prec.>> is amended by
adding at the end the following new item:
``Sec. 7530. Application of earned income tax credit to possessions of
the United States.''.
SEC. 9626. <<NOTE: 26 USC 32 note.>> TEMPORARY SPECIAL RULE FOR
DETERMINING EARNED INCOME FOR PURPOSES
OF EARNED INCOME TAX CREDIT.
(a) <<NOTE: Determination.>> In General.--If the earned income of
the taxpayer for the taxpayer's first taxable year beginning in 2021 is
less than the earned income of the taxpayer for the taxpayer's first
taxable year beginning in 2019, the credit allowed under section 32 of
the Internal Revenue Code of 1986 may, at the election of the taxpayer,
be determined by substituting--
(1) such earned income for the taxpayer's first taxable year
beginning in 2019, for
(2) such earned income for the taxpayer's first taxable year
beginning in 2021.
(b) Earned Income.--
[[Page 135 STAT. 158]]
(1) <<NOTE: Definition.>> In general.--For purposes of this
section, the term ``earned income'' has the meaning given such
term under section 32(c) of the Internal Revenue Code of 1986.
(2) Application to joint returns.--For purposes of
subsection (a), in the case of a joint return, the earned income
of the taxpayer for the first taxable year beginning in 2019
shall be the sum of the earned income of each spouse for such
taxable year.
(c) Special Rules.--
(1) Errors treated as mathematical errors.--For purposes of
section 6213 of the Internal Revenue Code of 1986, an incorrect
use on a return of earned income pursuant to subsection (a)
shall be treated as a mathematical or clerical error.
(2) <<NOTE: Applicability.>> No effect on determination of
gross income, etc.--Except as otherwise provided in this
subsection, the Internal Revenue Code of 1986 shall be applied
without regard to any substitution under subsection (a).
(d) Treatment of Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary of the Treasury 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 (other than this
subsection) with respect to section 32 of the Internal Revenue
Code of 1986. <<NOTE: Determination.>> Such amounts shall be
determined by the Secretary of the Treasury based on information
provided by the government of the respective possession.
(2) <<NOTE: Estimates.>> Payments to other possessions.--
The Secretary of the Treasury 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 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 (other than this subsection) with
respect to section 32 of the Internal Revenue Code of 1986 if a
mirror code tax system had been in effect in such
possession. <<NOTE: Plan.>> The preceding sentence shall not
apply unless the respective possession has a plan, which has
been approved by the Secretary of the Treasury, under which such
possession will promptly distribute such payments to its
residents.
(3) <<NOTE: Definition. Determination.>> 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 reference 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.
[[Page 135 STAT. 159]]
PART 4--DEPENDENT CARE ASSISTANCE
SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT
CARE TAX CREDIT.
(a) In General.--Section 21 of the Internal Revenue Code of
1986 <<NOTE: 26 USC 21.>> is amended by adding at the end the following
new subsection:
``(g) <<NOTE: Applicability.>> Special Rules for 2021.--In the case
of any taxable year beginning after December 31, 2020, and before
January 1, 2022--
``(1) Credit made refundable.--If the taxpayer (in the case
of a joint return, either spouse) has a principal place of abode
in the United States (determined as provided in section 32) for
more than one-half of the taxable year, the credit allowed under
subsection (a) shall be treated as a credit allowed under
subpart C (and not allowed under this subpart).
``(2) Increase in dollar limit on amount creditable.--
Subsection (c) shall be applied--
``(A) by substituting `$8,000' for `$3,000' in
paragraph (1) thereof, and
``(B) by substituting `$16,000' for `$6,000' in
paragraph (2) thereof.
``(3) Increase in applicable percentage.--Subsection (a)(2)
shall be applied--
``(A) by substituting `50 percent' for `35 percent',
and
``(B) by substituting `$125,000' for `$15,000'.
``(4) Application of phaseout to high income individuals.--
``(A) In general.--Subsection (a)(2) shall be
applied by substituting `the phaseout percentage' for
`20 percent'.
``(B) <<NOTE: Definition.>> Phaseout percentage.--
The term `phaseout percentage' means 20 percent reduced
(but not below zero) by 1 percentage point for each
$2,000 (or fraction thereof) by which the taxpayer's
adjusted gross income for the taxable year exceeds
$400,000.''.
(b) Application of Credit in Possessions.--Section 21 of such Code,
as amended by subsection (a), is amended by adding at the end the
following new subsection:
``(h) Application of Credit in Possessions.--
``(1) Payment to possessions with mirror code tax systems.--
The Secretary shall pay to each possession of the United States
with a mirror code tax system amounts equal to the loss (if any)
to that possession by reason of the application of this section
(determined without regard to this subsection) with respect to
taxable years beginning in or with 2021. Such amounts shall be
determined by the Secretary based on information provided by the
government of the respective possession.
``(2) <<NOTE: Estimates.>> Payments to other possessions.--
The Secretary shall pay to each possession of the United States
which does not have a mirror code tax system amounts estimated
by the Secretary as being equal to the aggregate benefits that
would have been provided to residents of such possession by
reason of this section with respect to taxable years beginning
in or with 2021 if a mirror code tax system had been in effect
in such possession. <<NOTE: Plan.>> The preceding sentence
shall not apply unless the respective possession has a plan,
which has been
[[Page 135 STAT. 160]]
approved by the Secretary, under which such possession will
promptly distribute such payments to its residents.
``(3) Coordination with credit allowed against united states
income taxes.--In the case of any taxable year beginning in or
with 2021, no credit shall be allowed under this section to any
individual--
``(A) to whom a credit is allowable against taxes
imposed by a possession with a mirror code tax system by
reason of this section, or
``(B) who is eligible for a payment under a plan
described in paragraph (2).
``(4) <<NOTE: Definition.>> Mirror code tax system.--For
purposes of this subsection, 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 reference to the income tax laws of the United
States as if such possession were the United States.
``(5) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, the payments under this
subsection shall be treated in the same manner as a refund due
from a credit provision referred to in subsection (b)(2) of such
section.''.
(c) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of such Code, as amended by the
preceding provisions of this Act, <<NOTE: 26 USC 6211.>> is
amended by inserting ``21 by reason of subsection (g) thereof,''
before ``24''.
(2) Section 1324(b)(2) of title 31, United States Code (as
amended by the preceding provisions of this title), is amended
by inserting ``21,'' before ``24''.
(d) <<NOTE: 26 USC 21 note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2020.
SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT
CARE ASSISTANCE.
(a) In General.--Section 129(a)(2) of the Internal Revenue Code of
1986 <<NOTE: 26 USC 129.>> is amended by adding at the end the
following new subparagraph:
``(D) Special rule for 2021.--In the case of any
taxable year beginning after December 31, 2020, and
before January 1, 2022, subparagraph (A) shall be
applied by substituting `$10,500 (half such dollar
amount' for `$5,000 ($2,500'.''.
(b) <<NOTE: 26 USC 129 note.>> Effective Date.--The amendment made
by this section shall apply to taxable years beginning after December
31, 2020.
(c) <<NOTE: 26 USC 129 note.>> Retroactive Plan Amendments.--A plan
that otherwise satisfies all applicable requirements of sections 125 and
129 of the Internal Revenue Code of 1986 (including any rules or
regulations thereunder) shall not fail to be treated as a cafeteria plan
or dependent care assistance program merely because such plan is amended
pursuant to a provision under this section and such amendment is
retroactive, if--
(1) <<NOTE: Deadline.>> such amendment is adopted no later
than the last day of the plan year in which the amendment is
effective, and
(2) <<NOTE: Time period.>> the plan is operated consistent
with the terms of such amendment during the period beginning on
the effective date
[[Page 135 STAT. 161]]
of the amendment and ending on the date the amendment is
adopted.
PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE
SEC. 9641. PAYROLL CREDITS.
(a) In General.--Chapter 21 of the Internal Revenue Code of
1986 <<NOTE: 26 USC 3131 prec.>> is amended by adding at the end the
following new subchapter:
``Subchapter D--Credits
``Sec. 3131. Credit for paid sick leave.
``Sec. 3132. Payroll credit for paid family leave.
``Sec. 3133. Special rule related to tax on employers.
``SEC. 3131. <<NOTE: 26 USC 3131.>> CREDIT FOR PAID SICK LEAVE.
``(a) In General.--In the case of an employer, there shall be
allowed as a credit against applicable employment taxes 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), plus
any increases under subsection (e), 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, applied with the modification described in subsection
(c)(2)(A)(i)) 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 during preceding calendar quarters in such
calendar year (other than the first quarter of calendar
year 2021).
``(3) Credit limited to certain employment taxes.--The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the applicable employment taxes for
such calendar quarter on the wages paid with respect to the
employment of all employees of the employer.
``(4) Refundability of excess credit.--
``(A) Credit is refundable.--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).
``(B) Advancing credit.--In anticipation of the
credit, including the refundable portion under
subparagraph (A), the credit shall be advanced,
according to forms and instructions provided by the
Secretary, up to an amount
[[Page 135 STAT. 162]]
calculated under subsection (a), subject to the limits
under paragraph (1) and (2), all calculated through the
end of the most recent payroll period in the quarter.
``(c) Qualified Sick Leave Wages.--For purposes of this section--
``(1) <<NOTE: Definition. Effective date.>> In general.--
The term `qualified sick leave wages' means wages paid by an
employer which would be required to be paid by reason of the
Emergency Paid Sick Leave Act as if such Act applied after March
31, 2021.
``(2) <<NOTE: Determination.>> Rules of application.--For
purposes of determining whether wages are qualified sick leave
wages under paragraph (1)--
``(A) In general.--The Emergency Paid Sick Leave Act
shall be applied--
``(i) by inserting `, the employee is seeking
or awaiting the results of a diagnostic test for,
or a medical diagnosis of, COVID-19 and such
employee has been exposed to COVID-19 or the
employee's employer has requested such test or
diagnosis, or the employee is obtaining
immunization related to COVID-19 or recovering
from any injury, disability, illness, or condition
related to such immunization' after `medical
diagnosis' in section 5102(a)(3) thereof, and
``(ii) by applying section 5102(b)(1) of such
Act separately with respect to each calendar year
after 2020 (and, in the case of calendar year
2021, without regard to the first quarter
thereof).
``(B) Leave must meet requirements.--If an employer
fails to comply with any requirement of such Act
(determined without regard to section 5109 thereof) with
respect to paid sick time (as defined in section 5110 of
such Act), amounts paid by such employer with respect to
such paid sick time shall not be taken into account as
qualified sick leave wages. For purposes of the
preceding sentence, an employer which takes an action
described in section 5104 of such Act shall be treated
as failing to meet a requirement of 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 sick leave wages for which such credit is so allowed.
``(2) <<NOTE: Definition.>> 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)), but only to the extent that such amounts
are excluded from the gross income of employees by reason of
section 106(a).
``(3) Allocation rules.--For purposes of this section,
qualified health plan expenses shall be allocated to qualified
sick leave wages in such manner as the Secretary 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
[[Page 135 STAT. 163]]
on the basis of periods of coverage (relative to the time
periods of leave to which such wages relate).
``(e) <<NOTE: Definitions.>> Allowance of Credit for Amounts Paid
Under Certain Collectively Bargained Agreements.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by the sum of--
``(A) so much of the employer's collectively
bargained defined benefit pension plan contributions as
are properly allocable to the qualified sick leave wages
for which such credit is so allowed, plus
``(B) so much of the employer's collectively
bargained apprenticeship program contributions as are
properly allocable to the qualified sick leave wages for
which such credit is so allowed.
``(2) Collectively bargained defined benefit pension plan
contributions.--For purposes of this subsection--
``(A) In general.--The term `collectively bargained
defined benefit pension plan contributions' means, with
respect to any calendar quarter, contributions which--
``(i) are paid or incurred by an employer
during the calendar quarter on behalf of its
employees to a defined benefit plan (as defined in
section 414(j)), which meets the requirements of
section 401(a),
``(ii) are made based on a pension
contribution rate, and
``(iii) are required to be made pursuant to
the terms of a collective bargaining agreement in
effect with respect to such calendar quarter.
``(B) Pension contribution rate.--The term `pension
contribution rate' means the contribution rate that the
employer is obligated to pay on behalf of its employees
under the terms of a collective bargaining agreement for
benefits under a defined benefit plan under such
agreement, as such rate is applied to contribution base
units (as defined by section 4001(a)(11) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C.
1301(a)(11)).
``(C) Allocation rules.--The amount of collectively
bargained defined benefit pension plan contributions
allocated to qualified sick leave wages for any calendar
quarter shall be the product of--
``(i) the pension contribution rate (expressed
as an hourly rate), and
``(ii) the number of hours for which qualified
sick leave wages were provided to employees
covered under the collective bargaining agreement
described in subparagraph (A)(iii) during the
calendar quarter.
``(3) Collectively bargained apprenticeship program
contributions.--For purposes of this section--
``(A) In general.--The term `collectively bargained
apprenticeship program contributions' means, with
respect to any calendar quarter, contributions which--
``(i) are paid or incurred by an employer on
behalf of its employees with respect to the
calendar quarter to a registered apprenticeship
program,
``(ii) are made based on an apprenticeship
program contribution rate, and
[[Page 135 STAT. 164]]
``(iii) are required to be made pursuant to
the terms of a collective bargaining agreement
that is in effect with respect to such calendar
quarter.
``(B) Registered apprenticeship program.--The term
`registered apprenticeship program' means an
apprenticeship registered under the Act of August 16,
1937 (commonly known as the `National Apprenticeship
Act'; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.)
that meets the standards of subpart A of part 29 and
part 30 of title 29, Code of Federal Regulations.
``(C) Apprenticeship program contribution rate.--The
term `apprenticeship program contribution rate' means
the contribution rate that the employer is obligated to
pay on behalf of its employees under the terms of a
collective bargaining agreement for benefits under a
registered apprenticeship program under such agreement,
as such rate is applied to contribution base units (as
defined by section 4001(a)(11) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C.
1301(a)(11)).
``(D) Allocation rules.--The amount of collectively
bargained apprenticeship program contributions allocated
to qualified sick leave wages for any calendar quarter
shall be the product of--
``(i) the apprenticeship program contribution
rate (expressed as an hourly rate), and
``(ii) the number of hours for which qualified
sick leave wages were provided to employees
covered under the collective bargaining agreement
described in subparagraph (A)(iii) during the
calendar quarter.
``(f) Definitions and Special Rules.--
``(1) Applicable employment taxes.--For purposes of this
section, the term `applicable employment taxes' means the
following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under
section 3111(b).
``(2) Wages.--For purposes of this section, the term `wages'
means wages (as defined in section 3121(a), determined without
regard to paragraphs (1) through (22) of section 3121(b)) and
compensation (as defined in section 3231(e), determined without
regard to the sentence in paragraph (1) thereof which begins
`Such term does not include remuneration').
``(3) Denial of double benefit.--For purposes of chapter 1,
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 sections 45A, 45P, 45S, 51, 3132, and 3134. In the
case of any credit allowed under section 2301 of the CARES Act
or section 41 with respect to wages taken into account under
this section, the credit allowed under this section shall be
reduced by the portion of the credit allowed under such section
2301 or section 41 which is attributable to such wages.
[[Page 135 STAT. 165]]
``(4) Election to not take certain wages into account.--This
section shall not apply to so much of the qualified sick leave
wages paid by an eligible employer as such employer elects (at
such time and in such manner as the Secretary may prescribe) to
not take into account for purposes of this section.
``(5) Certain governmental employers.--No credit shall be
allowed under this section to the Government of the United
States or to any agency or instrumentality thereof. The
preceding sentence shall not apply to any organization described
in section 501(c)(1) and exempt from tax under section 501(a).
``(6) Extension of limitation on assessment.--
Notwithstanding section 6501, the limitation on the time period
for the assessment of any amount attributable to a credit
claimed under this section shall not expire before the date that
is 5 years after the later of--
``(A) the date on which the original return which
includes the calendar quarter with respect to which such
credit is determined is filed, or
``(B) the date on which such return is treated as
filed under section 6501(b)(2).
``(7) Coordination with certain programs.--
``(A) In general.--This section shall not apply to
so much of the qualified sick leave wages paid by an
eligible employer as are taken into account as payroll
costs in connection with--
``(i) a covered loan under section 7(a)(37) or
7A of the Small Business Act,
``(ii) a grant under section 324 of the
Economic Aid to Hard-Hit Small Businesses, Non-
Profits, and Venues Act, or
``(iii) a restaurant revitalization grant
under section 5003 of the American Rescue Plan Act
of 2021.
``(B) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll
costs paid during the covered period shall not fail to
be treated as qualified sick leave wages under this
section by reason of subparagraph (A)(i) to the extent
that--
``(i) a covered loan of the taxpayer under
section 7(a)(37) of the Small Business Act is not
forgiven by reason of a decision under section
7(a)(37)(J) of such Act, or
``(ii) a covered loan of the taxpayer under
section 7A of the Small Business Act is not
forgiven by reason of a decision under section
7A(g) of such Act.
Terms used in the preceding sentence which are also used
in section 7A(g) or 7(a)(37)(J) of the Small Business
Act shall, when applied in connection with either such
section, have the same meaning as when used in such
section, respectively.
``(g) Regulations.--The Secretary 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,
[[Page 135 STAT. 166]]
``(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),
``(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,
``(6) regulations or other guidance to permit the
advancement of the credit determined under subsection (a), and
``(7) regulations or other guidance with respect to the
allocation, reporting, and substantiation of collectively
bargained defined benefit pension plan contributions and
collectively bargained apprenticeship program contributions.
``(h) <<NOTE: Time period.>> Application of Section.--This section
shall apply only to wages paid with respect to the period beginning on
April 1, 2021, and ending on September 30, 2021.
``(i) <<NOTE: Waiver. Determination.>> Treatment of Deposits.--The
Secretary shall waive any penalty under section 6656 for any failure to
make a deposit of applicable employment taxes if the Secretary
determines that such failure was due to the anticipation of the credit
allowed under this section.
``(j) Non-discrimination Requirement.--No credit shall be allowed
under this section to any employer for any calendar quarter if such
employer, with respect to the availability of the provision of qualified
sick leave wages to which this section otherwise applies for such
calendar quarter, discriminates in favor of highly compensated employees
(within the meaning of section 414(q)), full-time employees, or
employees on the basis of employment tenure with such employer.
``SEC. 3132. <<NOTE: 26 USC 3132.>> PAYROLL CREDIT FOR PAID
FAMILY LEAVE.
``(a) In General.--In the case of an employer, there shall be
allowed as a credit against applicable employment taxes 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 quarter.
``(b) Limitations and Refundability.--
``(1) Wages taken into account.--The amount of qualified
family leave wages taken into account under subsection (a), plus
any increases under subsection (e), with respect to any
individual shall not exceed--
``(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200,
and
``(B) in the aggregate with respect to all calendar
quarters, $12,000.
``(2) Credit limited to certain employment taxes.--The
credit allowed by subsection (a) with respect to any calendar
quarter shall not exceed the applicable employment taxes for
such calendar quarter (reduced by any credits allowed under
section 3131) on the wages paid with respect to the employment
of all employees of the employer.
``(3) Refundability of excess credit.--
[[Page 135 STAT. 167]]
``(A) Credit is refundable.--If the amount of the
credit under subsection (a) exceeds the limitation of
paragraph (2) for any calendar quarter, such excess
shall be treated as an overpayment that shall be
refunded under sections 6402(a) and 6413(b).
``(B) Advancing credit.--In anticipation of the
credit, including the refundable portion under
subparagraph (A), the credit shall be advanced,
according to forms and instructions provided by the
Secretary, up to an amount calculated under subsection
(a), subject to the limits under paragraph (1) and (2),
all calculated through the end of the most recent
payroll period in the quarter.
``(c) Qualified Family Leave Wages.--
``(1) <<NOTE: Definition. Effective date.>> In general.--
For purposes of this section, the term `qualified family leave
wages' means wages paid by an employer which would be required
to be paid by reason of the Emergency Family and Medical Leave
Expansion Act (including the amendments made by such Act) as if
such Act (and amendments made by such Act) applied after March
31, 2021.
``(2) <<NOTE: Determinations.>> Rules of application.--
``(A) In general.--For purposes of determining
whether wages are qualified family leave wages under
paragraph (1)--
``(i) section 110(a)(2)(A) of the Family and
Medical Leave Act of 1993 shall be applied by
inserting `or any reason for leave described in
section 5102(a) of the Families First Coronavirus
Response Act, or the employee is seeking or
awaiting the results of a diagnostic test for, or
a medical diagnosis of, COVID-19 and such employee
has been exposed to COVID-19 or the employee's
employer has requested such test or diagnosis, or
the employee is obtaining immunization related to
COVID-19 or recovering from any injury,
disability, illness, or condition related to such
immunization' after `public health emergency', and
``(ii) section 110(b) of such Act shall be
applied--
``(I) without regard to paragraph
(1) thereof,
``(II) by striking `after taking
leave after such section for 10 days' in
paragraph (2)(A) thereof, and
``(III) by substituting `$12,000'
for `$10,000' in paragraph (2)(B)(ii)
thereof.
``(B) Leave must meet requirements.--For purposes of
determining whether wages would be required to be paid
under paragraph (1), if an employer fails to comply with
any requirement of the Family and Medical Leave Act of
1993 or the Emergency Family and Medical Leave Expansion
Act (determined without regard to any time limitation
under section 102(a)(1)(F) of the Family and Medical
Leave Act of 1994) with respect to any leave provided
for a qualifying need related to a public health
emergency (as defined in section 110 of such Act,
applied as described in subparagraph (A)(i)), amounts
paid by such employer with respect to such leave shall
not be taken into account as qualified family leave
wages. For purposes of the preceding sentence, an
employer which takes an action described in section 105
of the Family and Medical
[[Page 135 STAT. 168]]
Leave Act of 1993 shall be treated as failing to meet a
requirement of 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) <<NOTE: Definition.>> 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)), but only to the extent that such amounts
are excluded from the gross income of employees by reason of
section 106(a).
``(3) Allocation rules.--For purposes of this section,
qualified health plan expenses shall be allocated to qualified
family leave wages in such manner as the Secretary 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) Allowance of Credit for Amounts Paid Under Certain
Collectively Bargained Agreements.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the sum of--
``(A) so much of the employer's collectively
bargained defined benefit pension plan contributions as
are properly allocable to the qualified family leave
wages for which such credit is so allowed, plus
``(B) so much of the employer's collectively
bargained apprenticeship program contributions as are
properly allocable to the qualified family leave wages
for which such credit is so allowed.
``(2) Collectively bargained defined benefit pension plan
contributions.--For purposes of this subsection--
``(A) <<NOTE: Definition.>> In general.--The term
`collectively bargained defined benefit pension plan
contributions' has the meaning given such term under
section 3131(e)(2).
``(B) Allocation rules.--The amount of collectively
bargained defined benefit pension plan contributions
allocated to qualified family leave wages for any
calendar quarter shall be the product of--
``(i) the pension contribution rate (as
defined in section 3131(e)(2)), expressed as an
hourly rate, and
``(ii) the number of hours for which qualified
family leave wages were provided to employees
covered under the collective bargaining agreement
described in section 3131(e)(2)(A)(iii) during the
calendar quarter.
``(3) Collectively bargained apprenticeship program
contributions.--For purposes of this section--
``(A) <<NOTE: Definition.>> In general.--The term
`collectively bargained apprenticeship program
contributions' has the meaning given such term under
section 3131(e)(3).
[[Page 135 STAT. 169]]
``(B) Allocation rules.--For purposes of this
section, the amount of collectively bargained
apprenticeship program contributions allocated to
qualified family leave wages for any calendar quarter
shall be the product of--
``(i) the apprenticeship contribution rate (as
defined in section 3131(e)(3)), expressed as an
hourly rate, and
``(ii) the number of hours for which qualified
family leave wages were provided to employees
covered under the collective bargaining agreement
described in section 3131(e)(3)(A)(iii) during the
calendar quarter.
``(f) Definitions and Special Rules.--
``(1) Applicable employment taxes.--For purposes of this
section, the term `applicable employment taxes' means the
following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under
section 3111(b).
``(2) Wages.--For purposes of this section, the term `wages'
means wages (as defined in section 3121(a), determined without
regard to paragraphs (1) through (22) of section 3121(b)) and
compensation (as defined in section 3231(e), determined without
regard to the sentence in paragraph (1) thereof which begins
`Such term does not include remuneration').
``(3) Denial of double benefit.--For purposes of chapter 1,
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. <<NOTE: Determination.>> 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 sections 45A, 45P, 45S, 51,
3131, and 3134. In the case of any credit allowed under section
2301 of the CARES Act or section 41 with respect to wages taken
into account under this section, the credit allowed under this
section shall be reduced by the portion of the credit allowed
under such section 2301 or section 41 which is attributable to
such wages.
``(4) Election to not take certain wages into account.--This
section shall not apply to so much of the qualified family leave
wages paid by an eligible employer as such employer elects (at
such time and in such manner as the Secretary may prescribe) to
not take into account for purposes of this section.
``(5) Certain governmental employers.--No credit shall be
allowed under this section to the Government of the United
States or to any agency or instrumentality thereof. The
preceding sentence shall not apply to any organization described
in section 501(c)(1) and exempt from tax under section 501(a).
``(6) <<NOTE: Time period.>> Extension of limitation on
assessment.--Notwithstanding section 6501, the limitation on the
time period for the assessment of any amount attributable to a
credit claimed under this section shall not expire before the
date that is 5 years after the later of--
[[Page 135 STAT. 170]]
``(A) the date on which the original return which
includes the calendar quarter with respect to which such
credit is determined is filed, or
``(B) the date on which such return is treated as
filed under section 6501(b)(2).
``(7) Coordination with certain programs.--
``(A) In general.--This section shall not apply to
so much of the qualified family leave wages paid by an
eligible employer as are taken into account as payroll
costs in connection with--
``(i) a covered loan under section 7(a)(37) or
7A of the Small Business Act,
``(ii) a grant under section 324 of the
Economic Aid to Hard-Hit Small Businesses, Non-
Profits, and Venues Act, or
``(iii) a restaurant revitalization grant
under section 5003 of the American Rescue Plan Act
of 2021.
``(B) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll
costs paid during the covered period shall not fail to
be treated as qualified family leave wages under this
section by reason of subparagraph (A)(i) to the extent
that--
``(i) a covered loan of the taxpayer under
section 7(a)(37) of the Small Business Act is not
forgiven by reason of a decision under section
7(a)(37)(J) of such Act, or
``(ii) a covered loan of the taxpayer under
section 7A of the Small Business Act is not
forgiven by reason of a decision under section
7A(g) of such Act.
Terms used in the preceding sentence which are also used
in section 7A(g) or 7(a)(37)(J) of the Small Business
Act shall, when applied in connection with either such
section, have the same meaning as when used in such
section, respectively.
``(g) Regulations.--The Secretary 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),
``(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),
``(6) regulations or other guidance to permit the
advancement of the credit determined under subsection (a), and
``(7) regulations or other guidance with respect to the
allocation, reporting, and substantiation of collectively
bargained
[[Page 135 STAT. 171]]
defined benefit pension plan contributions and collectively
bargained apprenticeship program contributions.
``(h) <<NOTE: Time period.>> Application of Section.--This section
shall apply only to wages paid with respect to the period beginning on
April 1, 2021, and ending on September 30, 2021.
``(i) <<NOTE: Waiver. Determination.>> Treatment of Deposits.--The
Secretary shall waive any penalty under section 6656 for any failure to
make a deposit of applicable employment taxes if the Secretary
determines that such failure was due to the anticipation of the credit
allowed under this section.
``(j) Non-discrimination Requirement.--No credit shall be allowed
under this section to any employer for any calendar quarter if such
employer, with respect to the availability of the provision of qualified
family leave wages to which this section otherwise applies for such
calendar quarter, discriminates in favor of highly compensated employees
(within the meaning of section 414(q)), full-time employees, or
employees on the basis of employment tenure with such employer.
``SEC. 3133. <<NOTE: 26 USC 3133.>> SPECIAL RULE RELATED TO TAX
ON EMPLOYERS.
``(a) In General.--The credit allowed by section 3131 and the credit
allowed by section 3132 shall each be increased by the amount of the
taxes imposed by subsections (a) and (b) of section 3111 and section
3221(a) on qualified sick leave wages, or qualified family leave wages,
for which credit is allowed under such section 3131 or 3132
(respectively).
``(b) Denial of Double Benefit.--For denial of double benefit with
respect to the credit increase under subsection (a), see sections
3131(f)(3) and 3132(f)(3).''.
(b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``3131, 3132,'' before ``6428''.
(c) Clerical Amendment.--The table of subchapters for chapter 21 of
the Internal Revenue Code of 1986 <<NOTE: 26 USC 3101 prec.>> is
amended by adding at the end the following new item:
``subchapter d--credits''.
(d) <<NOTE: 26 USC 3131 note.>> Effective Date.--The amendments
made by this section shall apply to amounts paid with respect to
calendar quarters beginning after March 31, 2021.
SEC. 9642. <<NOTE: 26 USC 1401 note.>> CREDIT FOR SICK LEAVE FOR
CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) In General.--In the case of an eligible self-employed
individual, there shall be allowed as a credit against the tax imposed
by chapter 1 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.
(b) Eligible Self-employed Individual.--For purposes of this
section--
(1) <<NOTE: Definition.>> In general.--The term ``eligible
self-employed individual'' means an individual who--
(A) regularly carries on any trade or business
within the meaning of section 1402 of the Internal
Revenue Code of 1986, and
(B) would be entitled to receive paid leave during
the taxable year pursuant to the Emergency Paid Sick
Leave Act if--
[[Page 135 STAT. 172]]
(i) the individual were an employee of an
employer (other than himself or herself), and
(ii) <<NOTE: Effective date.>> such Act
applied after March 31, 2021.
(2) <<NOTE: Determination.>> Rules of application.--For
purposes of paragraph (1)(B), in determining whether an
individual would be entitled to receive paid leave under the
Emergency Paid Sick Leave Act, such Act shall be applied--
(A) by inserting ``, the employee is seeking or
awaiting the results of a diagnostic test for, or a
medical diagnosis of, COVID-19 and such employee has
been exposed to COVID-19 or is unable to work pending
the results of such test or diagnosis, or the employee
is obtaining immunization related to COVID-19 or
recovering from any injury, disability, illness, or
condition related to such immunization'' after ``medical
diagnosis'' in section 5102(a)(3) of such Act, and
(B) by applying section 5102(b)(1) of such Act
separately with respect to each taxable year.
(c) <<NOTE: Definitions.>> 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
individual, an amount equal to--
(A) the number of days during the taxable year (but
not more than 10) that the individual is unable to
perform services in any trade or business referred to in
section 1402 of the Internal Revenue Code of 1986 for a
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, applied with the modification described
in subsection (b)(2)(A)) of this section, 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 purposes of
this subsection, the term ``average daily self-employment
income'' means an amount equal to--
(A) the net earnings from self-employment of the
individual for the taxable year, divided by
(B) 260.
(3) <<NOTE: Applicability.>> Election to use prior year net
earnings from self-employment income.--In the case of an
individual who elects (at such time and in such manner as the
Secretary may provide) the application of this paragraph,
paragraph (2)(A) shall be applied by substituting ``the prior
taxable year'' for ``the taxable year''.
(4) Election to not take days into account.--Any day shall
not be taken into account under paragraph (1)(A) if the eligible
self-employed individual elects (at such time and in
[[Page 135 STAT. 173]]
such manner as the Secretary may prescribe) to not take such day
into account for purposes of such paragraph.
(d) Credit Refundable.--
(1) 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.
(2) 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.
(e) Special Rules.--
(1) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary may prescribe to establish such individual as an
eligible self-employed individual.
(2) Denial of double benefit.--In the case of an individual
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 such Code) paid by an employer which are
required to be paid by reason of the Emergency Paid Sick Leave
Act, the qualified sick leave equivalent amount otherwise
determined under subsection (c) of this section shall be reduced
(but not below zero) to the extent that the sum of the amount
described in such subsection and in section 3131(b)(1) of such
Code 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).
(f) <<NOTE: Time period.>> Application of Section.--Only days
occurring during the period beginning on April 1, 2021, and ending on
September 30, 2021, may be taken into account under subsection
(c)(1)(A).
(g) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary 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. <<NOTE: Determination.>> Such
amounts shall be determined by the Secretary based on
information provided by the government of the respective
possession.
(2) <<NOTE: Estimates.>> Payments to other possessions.--
The Secretary shall pay to each possession of the United States
which does not have a mirror code tax system amounts estimated
by the Secretary 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. <<NOTE: Plan.>> The preceding sentence shall not
apply unless the respective possession has a plan, which has
been approved by the Secretary, under which such possession will
promptly distribute such payments to its residents.
(3) <<NOTE: Definition. Determination.>> 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
[[Page 135 STAT. 174]]
of such possession under such system is determined by reference
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 subsection
shall be treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of such
section.
(h) Regulations.--The Secretary 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 section, and
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section.
SEC. 9643. <<NOTE: 26 USC 1401 note.>> CREDIT FOR FAMILY LEAVE
FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) In General.--In the case of an eligible self-employed
individual, there shall be allowed as a credit against the tax imposed
by chapter 1 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
section--
(1) <<NOTE: Definitions.>> In general.--The term ``eligible
self-employed individual'' means an individual who--
(A) regularly carries on any trade or business
within the meaning of section 1402 of the Internal
Revenue Code of 1986, and
(B) would be entitled to receive paid leave during
the taxable year pursuant to the Emergency Family and
Medical Leave Expansion Act if--
(i) the individual were an employee of an
employer (other than himself or herself),
(ii) <<NOTE: Effective date.>> section
102(a)(1)(F) of the Family and Medical Leave Act
of 1993 applied after March 31, 2021.
(2) Rules of application.--For purposes of paragraph (1)(B),
in determining whether an individual would be entitled to
receive paid leave under the Emergency Family and Medical Leave
Act--
(A) section 110(a)(2)(A) of the Family and Medical
Leave Act of 1993 shall be applied by inserting ``or any
reason for leave described in section 5102(a) of the
Families First Coronavirus Response Act, or the employee
is seeking or awaiting the results of a diagnostic test
for, or a medical diagnosis of, COVID-19 and such
employee has been exposed to COVID-19 or is unable to
work pending the results of such test or diagnosis, or
the employee is obtaining immunization related to COVID-
19 or recovering from any injury, disability, illness,
or condition related to such immunization'' after
``public health emergency'', and
(B) section 110(b) of such Act shall be applied--
(i) without regard to paragraph (1) thereof,
and
(ii) by striking ``after taking leave after
such section for 10 days'' in paragraph (2)(A)
thereof.
[[Page 135 STAT. 175]]
(c) <<NOTE: Definitions.>> Qualified Family Leave Equivalent
Amount.--For purposes of this section--
(1) In general.--The term ``qualified family leave
equivalent amount'' means, with respect to any eligible self-
employed individual, an amount equal to the product of--
(A) <<NOTE: Time period.>> the number of days (not
to exceed 60) during the taxable year that the
individual is unable to perform services in any trade or
business referred to in section 1402 of the Internal
Revenue Code of 1986 for a reason with respect to which
such individual would be entitled to receive paid leave
as described in subsection (b) of this section,
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 purposes of
this subsection, the term ``average daily self-employment
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.
(3) <<NOTE: Applicability.>> Election to use prior year net
earnings from self-employment income.--In the case of an
individual who elects (at such time and in such manner as the
Secretary may provide) the application of this paragraph,
paragraph (2)(A) shall be applied by substituting ``the prior
taxable year'' for ``the taxable year''.
(4) <<NOTE: Determination.>> Coordination with credit for
sick leave.--Any day taken into account in determining the
qualified sick leave equivalent amount with respect to any
eligible-self employed individual under section 9642 shall not
be take into account in determining the qualified family leave
equivalent amount with respect to such individual under this
section.
(d) Credit Refundable.--
(1) 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.
(2) 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.
(e) Special Rules.--
(1) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as
the Secretary may prescribe to establish such individual as an
eligible self-employed individual.
(2) Denial of double benefit.--In the case of an individual
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 such Code) paid by an employer which are
required to be paid by reason of the Emergency Family and
Medical Leave Expansion Act, the qualified family leave
equivalent amount otherwise described in subsection (c) of this
section shall be reduced (but not below zero) to the extent
[[Page 135 STAT. 176]]
that the sum of the amount described in such subsection and in
section 3132(b)(1) of such Code exceeds $12,000.
(3) References to emergency family and medical leave
expansion act.--Any reference in this section to the Emergency
Family and Medical Leave Expansion Act shall be treated as
including a reference to the amendments made by such Act.
(f) <<NOTE: Time period.>> Application of Section.--Only days
occurring during the period beginning on April 1, 2021 and ending on
September 30, 2021, may be taken into account under subsection
(c)(1)(A).
(g) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--
The Secretary 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. <<NOTE: Determination.>> Such
amounts shall be determined by the Secretary based on
information provided by the government of the respective
possession.
(2) <<NOTE: Estimates.>> Payments to other possessions.--
The Secretary shall pay to each possession of the United States
which does not have a mirror code tax system amounts estimated
by the Secretary 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. <<NOTE: Plan.>> The preceding sentence shall not
apply unless the respective possession has a plan, which has
been approved by the Secretary, under which such possession will
promptly distribute such payments to its residents.
(3) <<NOTE: Definition. Determination.>> 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 reference 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 subsection
shall be treated in the same manner as a refund due from a
credit provision referred to in subsection (b)(2) of such
section.
(h) Regulations.--The Secretary 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 section, and
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section.
PART 6--EMPLOYEE RETENTION CREDIT
SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.
(a) In General.--Subchapter D of chapter 21 of subtitle C of the
Internal Revenue Code of 1986, as added by section 9641, is amended by
adding at the end the following:
[[Page 135 STAT. 177]]
``SEC. 3134. <<NOTE: Time periods. 26 USC 3134.>> EMPLOYEE
RETENTION CREDIT FOR EMPLOYERS SUBJECT
TO CLOSURE DUE TO COVID-19.
``(a) In General.--In the case of an eligible employer, there shall
be allowed as a credit against applicable employment taxes for each
calendar quarter an amount equal to 70 percent of the qualified wages
with respect to each employee of such employer for such calendar
quarter.
``(b) Limitations and Refundability.--
``(1) In general.--
``(A) Wages taken into account.--The amount of
qualified wages with respect to any employee which may
be taken into account under subsection (a) by the
eligible employer for any calendar quarter shall not
exceed $10,000.
``(B) Recovery startup businesses.--In the case of
an eligible employer which is a recovery startup
business (as defined in subsection (c)(5)), the amount
of the credit allowed under subsection (a) (after
application of subparagraph (A)) for any calendar
quarter shall not exceed $50,000.
``(2) Credit limited to employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the applicable employment taxes (reduced by any
credits allowed under sections 3131 and 3132) on the wages paid
with respect to the employment of all the employees of the
eligible employer for such calendar quarter.
``(3) Refundability of excess credit.--If the amount of the
credit under subsection (a) exceeds the limitation of paragraph
(2) for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(c) Definitions.--For purposes of this section--
``(1) Applicable employment taxes.--The term `applicable
employment taxes' means the following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under
section 3111(b).
``(2) Eligible employer.--
``(A) In general.--The term `eligible employer'
means any employer--
``(i) which was carrying on a trade or
business during the calendar quarter for which the
credit is determined under subsection (a), and
``(ii) with respect to any calendar quarter,
for which--
``(I) the operation of the trade or
business described in clause (i) is
fully or partially suspended during the
calendar quarter due to orders from an
appropriate governmental authority
limiting commerce, travel, or group
meetings (for commercial, social,
religious, or other purposes) due to the
coronavirus disease 2019 (COVID-19),
``(II) the gross receipts (within
the meaning of section 448(c)) of such
employer for such calendar quarter are
less than 80 percent of the gross
receipts of such employer for the same
calendar quarter in calendar year 2019,
or
[[Page 135 STAT. 178]]
``(III) the employer is a recovery
startup business (as defined in
paragraph (5)).
With respect to any employer for any calendar
quarter, if such employer was not in existence as
of the beginning of the same calendar quarter in
calendar year 2019, clause (ii)(II) shall be
applied by substituting `2020' for `2019'.
``(B) <<NOTE: Applicability.>> Election to use
alternative quarter.--At the election of the employer--
``(i) subparagraph (A)(ii)(II) shall be
applied--
``(I) by substituting `for the
immediately preceding calendar quarter'
for `for such calendar quarter', and
``(II) by substituting `the
corresponding calendar quarter in
calendar year 2019' for `the same
calendar quarter in calendar year 2019',
and
``(ii) the last sentence of subparagraph (A)
shall be applied by substituting `the
corresponding calendar quarter in calendar year
2019' for `the same calendar quarter in calendar
year 2019'.
An election under this subparagraph shall be made at
such time and in such manner as the Secretary shall
prescribe.
``(C) Tax-exempt organizations.--In the case of an
organization which is described in section 501(c) and
exempt from tax under section 501(a)--
``(i) <<NOTE: Applicability.>> clauses (i)
and (ii)(I) of subparagraph (A) shall apply to all
operations of such organization, and
``(ii) any reference in this section to gross
receipts shall be treated as a reference to gross
receipts within the meaning of section 6033.
``(3) Qualified wages.--
``(A) In general.--The term `qualified wages'
means--
``(i) in the case of an eligible employer for
which the average number of full-time employees
(within the meaning of section 4980H) employed by
such eligible employer during 2019 was greater
than 500, wages paid by such eligible employer
with respect to which an employee is not providing
services due to circumstances described in
subclause (I) or (II) of paragraph (2)(A)(ii), or
``(ii) in the case of an eligible employer for
which the average number of full-time employees
(within the meaning of section 4980H) employed by
such eligible employer during 2019 was not greater
than 500--
``(I) with respect to an eligible
employer described in subclause (I) of
paragraph (2)(A)(ii), wages paid by such
eligible employer with respect to an
employee during any period described in
such clause, or
``(II) with respect to an eligible
employer described in subclause (II) of
such paragraph, wages paid by such
eligible employer with respect to an
employee during such quarter.
``(B) <<NOTE: Applicability.>> Special rule for
employers not in existence in 2019.--In the case of any
employer that was not in
[[Page 135 STAT. 179]]
existence in 2019, subparagraph (A) shall be applied by
substituting `2020' for `2019' each place it appears.
``(C) Severely financially distressed employers.--
``(i) In general.--Notwithstanding
subparagraph (A)(i), in the case of a severely
financially distressed employer, the term
`qualified wages' means wages paid by such
employer with respect to an employee during any
calendar quarter.
``(ii) Definition.--The term `severely
financially distressed employer' means an eligible
employer as defined in paragraph (2), determined
by substituting `less than 10 percent' for `less
than 80 percent' in subparagraph (A)(ii)(II)
thereof.
``(D) Exception.--The term `qualified wages' shall
not include any wages taken into account under sections
41, 45A, 45P, 45S, 51, 1396, 3131, and 3132.
``(4) Wages.--
``(A) In general.--The term `wages' means wages (as
defined in section 3121(a)) and compensation (as defined
in section 3231(e)). <<NOTE: Determination.>> For
purposes of the preceding sentence, in the case of any
organization or entity described in subsection (f)(2),
wages as defined in section 3121(a) shall be determined
without regard to paragraphs (5), (6), (7), (10), and
(13) of section 3121(b) (except with respect to services
performed in a penal institution by an inmate thereof).
``(B) Allowance for certain health plan expenses.--
``(i) In general.--Such term shall include
amounts paid by the eligible employer to provide
and maintain a group health plan (as defined in
section 5000(b)(1)), but only to the extent that
such amounts are excluded from the gross income of
employees by reason of section 106(a).
``(ii) Allocation rules.--For purposes of this
section, amounts treated as wages under clause (i)
shall be treated as paid with respect to any
employee (and with respect to any period) to the
extent that such amounts are properly allocable to
such employee (and to such period) in such manner
as the Secretary 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 periods
of coverage.
``(5) Recovery startup business.--The term `recovery startup
business' means any employer--
``(A) <<NOTE: Effective date.>> which began
carrying on any trade or business after February 15,
2020,
``(B) <<NOTE: Determination. Time period.>> for
which the average annual gross receipts of such employer
(as determined under rules similar to the rules under
section 448(c)(3)) for the 3-taxable-year period ending
with the taxable year which precedes the calendar
quarter for which the credit is determined under
subsection (a) does not exceed $1,000,000, and
``(C) which, with respect to such calendar quarter,
is not described in subclause (I) or (II) of paragraph
(2)(A)(ii).
[[Page 135 STAT. 180]]
``(6) Other terms.--Any term used in this section which is
also used in this chapter or chapter 22 shall have the same
meaning as when used in such chapter.
``(d) Aggregation Rule.--All persons treated as a single employer
under subsection (a) or (b) of section 52, or subsection (m) or (o) of
section 414, shall be treated as one employer for purposes of this
section.
``(e) Certain Rules to Apply.--For purposes of this section, rules
similar to the rules of sections 51(i)(1) and 280C(a) shall apply.
``(f) Certain Governmental Employers.--
``(1) In general.--This credit shall not apply to the
Government of the United States, the government of any State or
political subdivision thereof, or any agency or instrumentality
of any of the foregoing.
``(2) Exception.--Paragraph (1) shall not apply to--
``(A) any organization described in section
501(c)(1) and exempt from tax under section 501(a), or
``(B) any entity described in paragraph (1) if--
``(i) such entity is a college or university,
or
``(ii) the principal purpose or function of
such entity is providing medical or hospital care.
In the case of any entity described in subparagraph (B),
such entity shall be treated as satisfying the
requirements of subsection (c)(2)(A)(i).
``(g) Election to Not Take Certain Wages Into Account.--This section
shall not apply to so much of the qualified wages paid by an eligible
employer as such employer elects (at such time and in such manner as the
Secretary may prescribe) to not take into account for purposes of this
section.
``(h) Coordination With Certain Programs.--
``(1) In general.--This section shall not apply to so much
of the qualified wages paid by an eligible employer as are taken
into account as payroll costs in connection with--
``(A) a covered loan under section 7(a)(37) or 7A of
the Small Business Act,
``(B) a grant under section 324 of the Economic Aid
to Hard-Hit Small Businesses, Non-Profits, and Venues
Act, or
``(C) a restaurant revitalization grant under
section 5003 of the American Rescue Plan Act of 2021.
``(2) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll costs paid
during the covered period shall not fail to be treated as
qualified wages under this section by reason of paragraph (1) to
the extent that--
``(A) a covered loan of the taxpayer under section
7(a)(37) of the Small Business Act is not forgiven by
reason of a decision under section 7(a)(37)(J) of such
Act, or
``(B) a covered loan of the taxpayer under section
7A of the Small Business Act is not forgiven by reason
of a decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in
section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
[[Page 135 STAT. 181]]
``(i) Third Party Payors.--Any credit allowed under this section
shall be treated as a credit described in section 3511(d)(2).
``(j) Advance Payments.--
``(1) In general.--Except as provided in paragraph (2), no
advance payment of the credit under subsection (a) shall be
allowed.
``(2) Advance payments to small employers.--
``(A) In general.--Under rules provided by the
Secretary, an eligible employer for which the average
number of full-time employees (within the meaning of
section 4980H) employed by such eligible employer during
2019 was not greater than 500 may elect for any calendar
quarter to receive an advance payment of the credit
under subsection (a) for such quarter in an amount not
to exceed 70 percent of the average quarterly wages paid
by the employer in calendar year 2019.
``(B) Special rule for seasonal employers.--In the
case of any employer who employs seasonal workers (as
defined in section 45R(d)(5)(B)), the employer may elect
to apply subparagraph (A) by substituting `the wages for
the calendar quarter in 2019 which corresponds to the
calendar quarter to which the election relates' for `the
average quarterly wages paid by the employer in calendar
year 2019'.
``(C) <<NOTE: Applicability.>> Special rule for
employers not in existence in 2019.--In the case of any
employer that was not in existence in 2019,
subparagraphs (A) and (B) shall each be applied by
substituting `2020' for `2019' each place it appears.
``(3) Reconciliation of credit with advance payments.--
``(A) In general.--The amount of credit which would
(but for this subsection) be allowed under this section
shall be reduced (but not below zero) by the aggregate
payment allowed to the taxpayer under paragraph (2). Any
failure to so reduce the credit shall be treated as
arising out of a mathematical or clerical error and
assessed according to section 6213(b)(1).
``(B) Excess advance payments.--If the advance
payments to a taxpayer under paragraph (2) for a
calendar quarter exceed the credit allowed by this
section (determined without regard to subparagraph (A)),
the tax imposed under section 3111(b) or so much of the
tax imposed under section 3221(a) as is attributable to
the rate in effect under section 3111(b) (whichever is
applicable) for the calendar quarter shall be increased
by the amount of such excess.
``(k) <<NOTE: Waiver. Determination.>> Treatment of Deposits.--The
Secretary shall waive any penalty under section 6656 for any failure to
make a deposit of any applicable employment taxes if the Secretary
determines that such failure was due to the reasonable anticipation of
the credit allowed under this section.
``(l) <<NOTE: Time period.>> Extension of Limitation on
Assessment.--Notwithstanding section 6501, the limitation on the time
period for the assessment of any amount attributable to a credit claimed
under this section shall not expire before the date that is 5 years
after the later of--
[[Page 135 STAT. 182]]
``(1) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(2) the date on which such return is treated as filed
under section 6501(b)(2).
``(m) Regulations and Guidance.--The Secretary shall issue such
forms, instructions, regulations, and other guidance as are necessary--
``(1) to allow the advance payment of the credit under
subsection (a) as provided in subsection (j)(2), subject to the
limitations provided in this section, based on such information
as the Secretary shall require,
``(2) with respect to the application of the credit under
subsection (a) to third party payors (including professional
employer organizations, certified professional employer
organizations, or agents under section 3504), including
regulations or guidance allowing such payors to submit
documentation necessary to substantiate the eligible employer
status of employers that use such payors, and
``(3) to prevent the avoidance of the purposes of the
limitations under this section, including through the leaseback
of employees.
Any forms, instructions, regulations, or other guidance described in
paragraph (2) shall require the customer to be responsible for the
accounting of the credit and for any liability for improperly claimed
credits and shall require the certified professional employer
organization or other third party payor to accurately report such tax
credits based on the information provided by the customer.
``(n) <<NOTE: Time period.>> Application.--This section shall only
apply to wages paid after June 30, 2021, and before January 1, 2022.''.
(b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``3134,'' before ``6428''.
(c) Clerical Amendment.--The table of sections for subchapter D of
chapter 21 of subtitle C of the Internal Revenue Code of 1986 is
amended <<NOTE: 26 USC 3131 prec.>> by adding at the end the following:
``Sec. 3134. Employee retention credit for employers subject to closure
due to COVID-19.''.
(d) <<NOTE: Applicability. 26 USC 3134 note.>> Effective Date.--The
amendments made by this section shall apply to calendar quarters
beginning after June 30, 2021.
PART 7--PREMIUM TAX CREDIT
SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE
FOR CONSUMERS.
(a) In General.--Section 36B(b)(3)(A) of the Internal Revenue Code
of 1986 <<NOTE: 26 USC 36B.>> is amended by adding at the end the
following new clause:
``(iii) Temporary percentages for 2021 and
2022.--In the case of a taxable year beginning in
2021 or 2022--
``(I) clause (ii) shall not apply
for purposes of adjusting premium
percentages under this subparagraph, and
``(II) <<NOTE: Applicability.>> the
following table shall be applied in lieu
of the table contained in clause (i):
[[Page 135 STAT. 183]]
------------------------------------------------------------------------
``In the case of household income
(expressed as a percent of poverty The initial The final
line) within the following income premium premium
tier: percentage is-- percentage is--
------------------------------------------------------------------------
Up to 150.0 percent.................. 0.0 0.0
150.0 percent up to 200.0 percent.... 0.0 2.0
200.0 percent up to 250.0 percent.... 2.0 4.0
250.0 percent up to 300.0 percent.... 4.0 6.0
300.0 percent up to 400.0 percent.... 6.0 8.5
400.0 percent and higher............. 8.5 8.5''.
------------------------------------------------------------------------
''. (b) Conforming Amendment.--Section 36B(c)(1) of the Internal
Revenue Code of 1986 <<NOTE: 26 USC 36B.>> is amended by adding at the
end the following new subparagraph:
``(E) <<NOTE: Applicability.>> Temporary rule for
2021 and 2022.--In the case of a taxable year beginning
in 2021 or 2022, subparagraph (A) shall be applied
without regard to `but does not exceed 400 percent'.''.
(c) <<NOTE: 26 USC 36B note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2020.
SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION
OF TAX CREDITS FOR COVERAGE UNDER A
QUALIFIED HEALTH PLAN WITH ADVANCE
PAYMENTS OF SUCH CREDIT.
(a) In General.--Section 36B(f)(2)(B) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new clause:
``(iii) Temporary modification of limitation
on increase.--In the case of any taxable year
beginning in 2020, for any taxpayer who files for
such taxable year an income tax return reconciling
any advance payment of the credit under this
section, the Secretary shall treat subparagraph
(A) as not applying.''.
(b) <<NOTE: 26 USC 36B note.>> Effective Date.--The amendment made
by this section shall apply to taxable years beginning after December
31, 2019.
SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF
INDIVIDUALS RECEIVING UNEMPLOYMENT
COMPENSATION DURING 2021.
(a) In General.--Section 36B of the Internal Revenue Code of 1986 is
amended by redesignating subsection (g) as subsection (h) and by
inserting after subsection (f) the following new subsection:
``(g) Special Rule for Individuals Who Receive Unemployment
Compensation During 2021.--
``(1) In general.--For purposes of this section, in the case
of a taxpayer who has received, or has been approved to receive,
unemployment compensation for any week beginning during 2021,
for the taxable year in which such week begins--
``(A) such taxpayer shall be treated as an
applicable taxpayer, and
[[Page 135 STAT. 184]]
``(B) there shall not be taken into account any
household income of the taxpayer in excess of 133
percent of the poverty line for a family of the size
involved.
``(2) <<NOTE: Definition.>> Unemployment compensation.--For
purposes of this subsection, the term `unemployment
compensation' has the meaning given such term in section 85(b).
``(3) Evidence of unemployment compensation.--For purposes
of this subsection, a taxpayer shall not be treated as having
received (or been approved to receive) unemployment compensation
for any week unless such taxpayer provides self-attestation of,
and such documentation as the Secretary shall prescribe which
demonstrates, such receipt or approval.
``(4) Clarification of rules remaining applicable.--
``(A) Joint return requirement.--Paragraph (1)(A)
shall not affect the application of subsection
(c)(1)(C).
``(B) Household income and affordabillity.--
Paragraph (1)(B) shall not apply to any determination of
household income for purposes of paragraph (2)(C)(i)(II)
or (4)(C)(ii) of subsection (c)''.
(b) <<NOTE: 26 USC 36B note.>> Effective Date.--The amendments made
by this section shall apply to taxable years beginning after December
31, 2020.
PART 8--MISCELLANEOUS PROVISIONS
SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON
WORLDWIDE BASIS.
(a) In General.--Section 864 of the Internal Revenue Code of
1986 <<NOTE: 26 USC 864.>> is amended by striking subsection (f).
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2020.
SEC. 9672. <<NOTE: 15 USC 9009b note.>> TAX TREATMENT OF TARGETED
EIDL ADVANCES.
For purposes of the Internal Revenue Code of 1986--
(1) amounts received from the Administrator of the Small
Business Administration in the form of a targeted EIDL advance
under section 331 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N
of Public Law 116-260) shall not be included in the gross income
of the person that receives such amounts,
(2) no deduction shall be denied, no tax attribute shall be
reduced, and no basis increase shall be denied, by reason of the
exclusion from gross income provided by paragraph (1), and
(3) in the case of a partnership or S corporation that
receives such amounts--
(A) any amount excluded from income by reason of
paragraph (1) shall be treated as tax exempt income for
purposes of sections 705 and 1366 of the Internal
Revenue Code of 1986, and
(B) <<NOTE: Regulations. Determinations.>> the
Secretary of the Treasury (or the Secretary's delegate)
shall prescribe rules for determining a partner's
distributive share of any amount described in
subparagraph (A) for purposes of section 705 of the
Internal Revenue Code of 1986.
SEC. 9673. <<NOTE: 15 USC 9009c note.>> TAX TREATMENT OF
RESTAURANT REVITALIZATION GRANTS.
For purposes of the Internal Revenue Code of 1986--
[[Page 135 STAT. 185]]
(1) amounts received from the Administrator of the Small
Business Administration in the form of a restaurant
revitalization grant under section 5003 shall not be included in
the gross income of the person that receives such amounts,
(2) no deduction shall be denied, no tax attribute shall be
reduced, and no basis increase shall be denied, by reason of the
exclusion from gross income provided by paragraph (1), and
(3) in the case of a partnership or S corporation that
receives such amounts--
(A) except as otherwise provided by the Secretary of
the Treasury (or the Secretary's delegate), any amount
excluded from income by reason of paragraph (1) shall be
treated as tax exempt income for purposes of sections
705 and 1366 of the Internal Revenue Code of 1986, and
(B) <<NOTE: Regulations. Determinations.>> the
Secretary of the Treasury (or the Secretary's delegate)
shall prescribe rules for determining a partner's
distributive share of any amount described in
subparagraph (A) for purposes of section 705 of the
Internal Revenue Code of 1986.
SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY
NETWORK TRANSACTIONS.
(a) In General.--Section 6050W(e) of the Internal Revenue Code of
1986 <<NOTE: 26 USC 6050W.>> is amended to read as follows:
``(e) De Minimis Exception for Third Party Settlement
Organizations.--A third party settlement organization shall not be
required to report any information under subsection (a) with respect to
third party network transactions of any participating payee if the
amount which would otherwise be reported under subsection (a)(2) with
respect to such transactions does not exceed $600.''.
(b) Clarification That Reporting Is Not Required on Transactions
Which Are Not for Goods or Services.--Section 6050W(c)(3) of such Code
is amended by inserting ``described in subsection (d)(3)(A)(iii)'' after
``any transaction''.
(c) <<NOTE: Applicability. 26 USC 6050W note.>> Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
apply to returns for calendar years beginning after December 31,
2021.
(2) Clarification.--The amendment made by subsection (b)
shall apply to transactions after the date of the enactment of
this Act.
SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS.
(a) In General.--Section 108(f) of the Internal Revenue Code of 1986
is amended by striking paragraph (5) and inserting the following:
``(5) Special rule for discharges in 2021 through 2025.--
Gross income does not include any amount which (but for this
subsection) would be includible in gross income by reason of the
discharge (in whole or in part) after December 31, 2020, and
before January 1, 2026, of--
``(A) any loan provided expressly for postsecondary
educational expenses, regardless of whether provided
through the educational institution or directly to the
borrower, if such loan was made, insured, or guaranteed
by--
[[Page 135 STAT. 186]]
``(i) the United States, or an instrumentality
or agency thereof,
``(ii) a State, territory, or possession of
the United States, or the District of Columbia, or
any political subdivision thereof, or
``(iii) an eligible educational institution
(as defined in section 25A),
``(B) any private education loan (as defined in
section 140(a)(7) of the Truth in Lending Act),
``(C) any loan made by any educational organization
described in section 170(b)(1)(A)(ii) if such loan is
made--
``(i) pursuant to an agreement with any entity
described in subparagraph (A) or any private
education lender (as defined in section 140(a) of
the Truth in Lending Act) under which the funds
from which the loan was made were provided to such
educational organization, or
``(ii) pursuant to a program of such
educational organization which is designed to
encourage its students to serve in occupations
with unmet needs or in areas with unmet needs and
under which the services provided by the students
(or former students) are for or under the
direction of a governmental unit or an
organization described in section 501(c)(3) and
exempt from tax under section 501(a), or
``(D) any loan made by an educational organization
described in section 170(b)(1)(A)(ii) or by an
organization exempt from tax under section 501(a) to
refinance a loan to an individual to assist the
individual in attending any such educational
organization but only if the refinancing loan is
pursuant to a program of the refinancing organization
which is designed as described in subparagraph (C)(ii).
The preceding sentence shall not apply to the discharge of a
loan made by an organization described in subparagraph (C) or
made by a private education lender (as defined in section
140(a)(7) of the Truth in Lending Act) if the discharge is on
account of services performed for either such organization or
for such private education lender.''.
(b) <<NOTE: 26 USC 108.>> Effective Date.--The amendment made by
this section shall apply to discharges of loans after December 31, 2020.
Subtitle H--Pensions
SEC. 9701. <<NOTE: 26 USC 432 note.>> TEMPORARY DELAY OF
DESIGNATION OF MULTIEMPLOYER PLANS AS IN
ENDANGERED, CRITICAL, OR CRITICAL AND
DECLINING STATUS.
(a) In General.--Notwithstanding the actuarial certification under
section 305(b)(3) of the Employee Retirement Income Security Act of 1974
and section 432(b)(3) of the Internal Revenue Code of 1986, if a plan
sponsor of a multiemployer plan elects the application of this section,
then, for purposes of section 305 of such Act and section 432 of such
Code--
(1) <<NOTE: Time period.>> the status of the plan for its
first plan year beginning during the period beginning on March
1, 2020, and ending on February 28, 2021, or the next succeeding
plan year (as designated by the plan sponsor in such election),
shall be the
[[Page 135 STAT. 187]]
same as the status of such plan under such sections for the plan
year preceding such designated plan year, and
(2) in the case of a plan which was in endangered or
critical status for the plan year preceding the designated plan
year described in paragraph (1), the plan shall not be required
to update its plan or schedules under section 305(c)(6) of such
Act and section 432(c)(6) of such Code, or section 305(e)(3)(B)
of such Act and section 432(e)(3)(B) of such Code, whichever is
applicable, until the plan year following the designated plan
year described in paragraph (1).
(b) Exception for Plans Becoming Critical During Election.--If--
(1) an election was made under subsection (a) with respect
to a multiemployer plan, and
(2) <<NOTE: Certification. Applicability.>> such plan has,
without regard to such election, been certified by the plan
actuary under section 305(b)(3) of the Employee Retirement
Income Security Act of 1974 and section 432(b)(3) of the
Internal Revenue Code of 1986 to be in critical status for the
designated plan year described in subsection (a)(1), then such
plan shall be treated as a plan in critical status for such plan
year for purposes of applying section 4971(g)(1)(A) of such
Code, section 302(b)(3) of such Act (without regard to the
second sentence thereof), and section 412(b)(3) of such Code
(without regard to the second sentence thereof).
(c) Election and Notice.--
(1) Election.--An election under subsection (a)--
(A) shall be made at such time and in such manner as
the Secretary of the Treasury or the Secretary's
delegate may prescribe and, once made, may be revoked
only with the consent of the Secretary, and
(B) if made--
(i) before the date the annual certification
is submitted to the Secretary or the Secretary's
delegate under section 305(b)(3) of such Act and
section 432(b)(3) of such Code, shall be included
with such annual certification, and
(ii) <<NOTE: Deadline.>> after such date,
shall be submitted to the Secretary or the
Secretary's delegate not later than 30 days after
the date of the election.
(2) Notice to participants.--
(A) In general.--Notwithstanding section
305(b)(3)(D) of the Employee Retirement Income Security
Act of 1974 and section 432(b)(3)(D) of the Internal
Revenue Code of 1986, if, by reason of an election made
under subsection (a), the plan is in neither endangered
nor critical status--
(i) the plan sponsor of a multiemployer plan
shall not be required to provide notice under such
sections, and
(ii) <<NOTE: Consultation. Deadlines.>> the
plan sponsor shall provide to the participants and
beneficiaries, the bargaining parties, the Pension
Benefit Guaranty Corporation, and the Secretary of
Labor a notice of the election under subsection
(a) and such other information as the Secretary of
the Treasury (in consultation with the Secretary
of Labor) may require--
(I) if the election is made before
the date the annual certification is
submitted to the Secretary
[[Page 135 STAT. 188]]
or the Secretary's delegate under
section 305(b)(3) of such Act and
section 432(b)(3) of such Code, not
later than 30 days after the date of the
certification, and
(II) if the election is made after
such date, not later than 30 days after
the date of the election.
(B) <<NOTE: Certification.>> Notice of endangered
status.--Notwithstanding section 305(b)(3)(D) of such
Act and section 432(b)(3)(D) of such Code, if the plan
is certified to be in critical status for any plan year
but is in endangered status by reason of an election
made under subsection (a), the notice provided under
such sections shall be the notice which would have been
provided if the plan had been certified to be in
endangered status.
SEC. 9702. <<NOTE: 26 USC 432 note.>> TEMPORARY EXTENSION OF THE
FUNDING IMPROVEMENT AND REHABILITATION
PERIODS FOR MULTIEMPLOYER PENSION PLANS
IN CRITICAL AND ENDANGERED STATUS FOR
2020 OR 2021.
(a) In General.--If the plan sponsor of a multiemployer plan which
is in endangered or critical status for a plan year beginning in 2020 or
2021 (determined after application of section 9701) elects the
application of this section, then, for purposes of section 305 of the
Employee Retirement Income Security Act of 1974 and section 432 of the
Internal Revenue Code of 1986, the plan's funding improvement period or
rehabilitation period, whichever is applicable, shall be extended by 5
years.
(b) Definitions and Special Rules.--For purposes of this section--
(1) <<NOTE: Consultation.>> Election.--An election under
this section shall be made at such time, and in such manner and
form, as (in consultation with the Secretary of Labor) the
Secretary of the Treasury or the Secretary's delegate may
prescribe.
(2) Definitions.--Any term which is used in this section
which is also used in section 305 of the Employee Retirement
Income Security Act of 1974 and section 432 of the Internal
Revenue Code of 1986 shall have the same meaning as when used in
such sections.
(c) <<NOTE: Applicability.>> Effective Date.--This section shall
apply to plan years beginning after December 31, 2019.
SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.
(a) Adjustments.--
(1) Amendment to employee retirement income security act of
1974.--Section 304(b)(8) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding at
the end the following new subparagraph:
``(F) <<NOTE: Effective date. Applicability.>>
Relief for 2020 and 2021.--A multiemployer plan with
respect to which the solvency test under subparagraph
(C) is met as of February 29, 2020, may elect to apply
this paragraph (without regard to whether such plan
previously elected the application of this paragraph)--
``(i) by substituting `February 29, 2020' for
`August 31, 2008' each place it appears in
subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II),
``(ii) <<NOTE: Determination.>> by inserting
`and other losses related to the virus SARS-CoV-2
or coronavirus disease 2019 (COVID-19) (including
experience losses related to
[[Page 135 STAT. 189]]
reductions in contributions, reductions in
employment, and deviations from anticipated
retirement rates, as determined by the plan
sponsor)' after `net investment losses' in
subparagraph (A)(i), and
``(iii) by substituting `this subparagraph or
subparagraph (A)' for `this subparagraph and
subparagraph (A) both' in subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to
which special financial assistance is granted under
section 4262. For purposes of the application of this
subparagraph, the Secretary of the Treasury shall rely
on the plan sponsor's calculations of plan losses unless
such calculations are clearly erroneous.''.
(2) Amendment to internal revenue code of 1986.--Section
431(b)(8) of the Internal Revenue Code of 1986 <<NOTE: 26 USC
431.>> is amended by adding at the end the following new
subparagraph:
``(F) <<NOTE: Effective date. Applicability.>>
Relief for 2020 and 2021.--A multiemployer plan with
respect to which the solvency test under subparagraph
(C) is met as of February 29, 2020, may elect to apply
this paragraph (without regard to whether such plan
previously elected the application of this paragraph)--
``(i) by substituting `February 29, 2020' for
`August 31, 2008' each place it appears in
subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II),
``(ii) by inserting `and other losses related
to the virus SARS-CoV-2 or coronavirus disease
2019 (COVID-19) (including experience losses
related to reductions in contributions, reductions
in employment, and deviations from anticipated
retirement rates, as determined by the plan
sponsor)' after `net investment losses' in
subparagraph (A)(i), and
``(iii) by substituting `this subparagraph or
subparagraph (A)' for `this subparagraph and
subparagraph (A) both' in subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to
which special financial assistance is granted under
section 4262 of the Employee Retirement Income Security
Act of 1974. For purposes of the application of this
subparagraph, the Secretary shall rely on the plan
sponsor's calculations of plan losses unless such
calculations are clearly erroneous.''.
(b) <<NOTE: Applicability. 26 USC 431 note.>> Effective Dates.--
(1) In general.--The amendments made by this section shall
take effect as of the first day of the first plan year ending on
or after February 29, 2020, except that any election a plan
makes pursuant to this section that affects the plan's funding
standard account for the first plan year beginning after
February 29, 2020, shall be disregarded for purposes of applying
the provisions of section 305 of the Employee Retirement Income
Security Act of 1974 and section 432 of the Internal Revenue
Code of 1986 to such plan year.
(2) Restrictions on benefit increases.--Notwithstanding
paragraph (1), the restrictions on plan amendments increasing
benefits in sections 304(b)(8)(D) of such Act and 431(b)(8)(D)
of such Code, as applied by the amendments made by this section,
shall take effect on the date of enactment of this Act.
[[Page 135 STAT. 190]]
SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY
TROUBLED MULTIEMPLOYER PLANS.
(a) Appropriation.--Section 4005 of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1305) is amended by adding at the end
the following:
``(i)(1) An eighth fund shall be established for special financial
assistance to multiemployer pension plans, as provided under section
4262, and to pay for necessary administrative and operating expenses of
the corporation relating to such assistance.
``(2) There is appropriated from the general fund such amounts as
are necessary for the costs of providing financial assistance under
section 4262 and necessary administrative and operating expenses of the
corporation. <<NOTE: Determination. Termination date.>> The eighth fund
established under this subsection shall be credited with amounts from
time to time as the Secretary of the Treasury, in conjunction with the
Director of the Pension Benefit Guaranty Corporation, determines
appropriate, from the general fund of the Treasury, but in no case shall
such transfers occur after September 30, 2030.''.
(b) Financial Assistance Authority.--The Employee Retirement Income
Security Act of 1974 is amended by inserting after section 4261 of such
Act (29 U.S.C. 1431) the following:
``SEC. 4262. <<NOTE: 29 USC 1432.>> SPECIAL FINANCIAL ASSISTANCE
BY THE CORPORATION.
``(a) Special Financial Assistance.--
``(1) In general.--The corporation shall provide special
financial assistance to an eligible multiemployer plan under
this section, upon the application of a plan sponsor of such a
plan for such assistance.
``(2) Inapplicability of certain repayment obligation.--A
plan receiving special financial assistance pursuant to this
section shall not be subject to repayment obligations with
respect to such special financial assistance.
``(b) Eligible Multiemployer Plans.--
``(1) <<NOTE: Time period.>> In general.--For purposes of
this section, a multiemployer plan is an eligible multiemployer
plan if--
``(A) the plan is in critical and declining status
(within the meaning of section 305(b)(6)) in any plan
year beginning in 2020 through 2022;
``(B) a suspension of benefits has been approved
with respect to the plan under section 305(e)(9) as of
the date of the enactment of this section;
``(C) <<NOTE: Certification.>> in any plan year
beginning in 2020 through 2022, the plan is certified by
the plan actuary to be in critical status (within the
meaning of section 305(b)(2)), has a modified funded
percentage of less than 40 percent, and has a ratio of
active to inactive participants which is less than 2 to
3; or
``(D) the plan became insolvent for purposes of
section 418E of the Internal Revenue Code of 1986 after
December 16, 2014, and has remained so insolvent and has
not been terminated as of the date of enactment of this
section.
``(2) <<NOTE: Definition.>> Modified funded percentage.--
For purposes of paragraph (1)(C), the term `modified funded
percentage' means the percentage equal to a fraction the
numerator of which is current value of plan assets (as defined
in section 3(26) of such Act) and the denominator of which is
current liabilities (as defined
[[Page 135 STAT. 191]]
in section 431(c)(6)(D) of such Code and section 304(c)(6)(D) of
such Act).
``(c) <<NOTE: Deadline. Regulations. Requirements.>> Applications
for Special Financial Assistance.--Within 120 days of the date of
enactment of this section, the corporation shall issue regulations or
guidance setting forth requirements for special financial assistance
applications under this section. In such regulations or guidance, the
corporation shall--
``(1) limit the materials required for a special financial
assistance application to the minimum necessary to make a
determination on the application;
``(2) specify effective dates for transfers of special
financial assistance following approval of an application, based
on the effective date of the supporting actuarial analysis and
the date on which the application is submitted; and
``(3) provide for an alternate application for special
financial assistance under this section, which may be used by a
plan that has been approved for a partition under section 4233
before the date of enactment of this section.
``(d) Temporary Priority Consideration of Applications.--
``(1) <<NOTE: Regulations. Time period.>> In general.--The
corporation may specify in regulations or guidance under
subsection (c) that, during a period no longer than the first 2
years following the date of enactment of this section,
applications may not be filed by an eligible multiemployer plan
unless--
``(A) <<NOTE: Time period.>> the eligible
multiemployer plan is insolvent or is likely to become
insolvent within 5 years of the date of enactment of
this section;
``(B) the corporation projects the eligible
multiemployer plan to have a present value of financial
assistance payments under section 4261 that exceeds
$1,000,000,000 if the special financial assistance is
not ordered;
``(C) the eligible multiemployer plan has
implemented benefit suspensions under section 305(e)(9)
as of the date of the enactment of this section; or
``(D) <<NOTE: Determination.>> the corporation
determines it appropriate based on other similar
circumstances.
``(e) <<NOTE: Determinations. Termination date.>> Actuarial
Assumptions.--
``(1) Eligibility.--For purposes of determining eligibility
for special financial assistance, the corporation shall accept
assumptions incorporated in a multiemployer plan's determination
that it is in critical status or critical and declining status
(within the meaning of section 305(b)) for certifications of
plan status completed before January 1, 2021, unless such
assumptions are clearly
erroneous. <<NOTE: Certifications. Effective date.>> For
certifications of plan status completed after December 31, 2020,
a plan shall determine whether it is in critical or critical and
declining status for purposes of eligibility for special
financial assistance by using the assumptions that the plan used
in its most recently completed certification of plan status
before January 1, 2021, unless such assumptions (excluding the
plan's interest rate) are unreasonable.
``(2) <<NOTE: Termination date.>> Amount of financial
assistance.--In determining the amount of special financial
assistance in its application, an eligible multiemployer plan
shall--
``(A) use the interest rate used by the plan in its
most recently completed certification of plan status
before
[[Page 135 STAT. 192]]
January 1, 2021, provided that such interest rate may
not exceed the interest rate limit; and
``(B) for other assumptions, use the assumptions
that the plan used in its most recently completed
certification of plan status before January 1, 2021,
unless such assumptions are unreasonable.
``(3) <<NOTE: Time period.>> Interest rate limit.--The
interest rate limit for purposes of this subsection is the rate
specified in section 303(h)(2)(C)(iii) (disregarding
modifications made under clause (iv) of such section) for the
month in which the application for special financial assistance
is filed by the eligible multiemployer plan or the 3 preceding
months, with such specified rate increased by 200 basis points.
``(4) <<NOTE: Determinations. Disclosure.>> Changes in
assumptions.--If a plan determines that use of one or more prior
assumptions is unreasonable, the plan may propose in its
application to change such assumptions, provided that the plan
discloses such changes in its application and describes why such
assumptions are no longer reasonable. The corporation shall
accept such changed assumptions unless it determines the changes
are unreasonable, individually or in the aggregate. The plan may
not propose a change to the interest rate otherwise required
under this subsection for eligibility or financial assistance
amount.
``(f) Application Deadline.--Any application by a plan for special
financial assistance under this section shall be submitted to the
corporation (and, in the case of a plan to which section 432(k)(1)(D) of
the Internal Revenue Code of 1986 applies, to the Secretary of the
Treasury) no later than December 31, 2025, and any revised application
for special financial assistance shall be submitted no later than
December 31, 2026.
``(g) <<NOTE: Notifications. Deadlines.>> Determinations on
Applications.--A plan's application for special financial assistance
under this section that is timely filed in accordance with the
regulations or guidance issued under subsection (c) shall be deemed
approved unless the corporation notifies the plan within 120 days of the
filing of the application that the application is incomplete, any
proposed change or assumption is unreasonable, or the plan is not
eligible under this section. Such notice shall specify the reasons the
plan is ineligible for special financial assistance, any proposed change
or assumption is unreasonable, or information is needed to complete the
application. If a plan is denied <<NOTE: Revisions.>> assistance under
this subsection, the plan may submit a revised application under this
section. Any revised application for special financial assistance
submitted by a plan shall be deemed approved unless the corporation
notifies the plan within 120 days of the filing of the revised
application that the application is incomplete, any proposed change or
assumption is unreasonable, or the plan is not eligible under this
section. Special financial assistance <<NOTE: Effective
date. Determination. Deadline.>> issued by the corporation shall be
effective on a date determined by the corporation, but no later than 1
year after a plan's special financial assistance application is approved
by the corporation or deemed approved. <<NOTE: Termination date.>> The
corporation shall not pay any special financial assistance after
September 30, 2030.
``(h) Manner of Payment.--The payment made by the corporation to an
eligible multiemployer plan under this section shall be made as a
single, lump sum payment.
``(i) Amount and Manner of Special Financial Assistance.--
[[Page 135 STAT. 193]]
``(1) In general.--Special financial assistance under this
section shall be a transfer of funds in the amount necessary as
demonstrated by the plan sponsor on the application for such
special financial assistance, in accordance with the
requirements described in subsection (j). Special financial
assistance shall be paid to such plan as soon as practicable
upon approval of the application by the corporation.
``(2) No cap.--Special financial assistance granted by the
corporation under this section shall not be capped by the
guarantee under 4022A.
``(j) Determination of Amount of Special Financial Assistance.--
``(1) <<NOTE: Time period.>> In general.--The amount of
financial assistance provided to a multiemployer plan eligible
for financial assistance under this section shall be such amount
required for the plan to pay all benefits due during the period
beginning on the date of payment of the special financial
assistance payment under this section and ending on the last day
of the plan year ending in 2051, with no reduction in a
participant's or beneficiary's accrued benefit as of the date of
enactment of this section, except to the extent of a reduction
in accordance with section 305(e)(8) adopted prior to the plan's
application for special financial assistance under this section,
and taking into account the reinstatement of benefits required
under subsection (k).
``(2) Projections.--The funding projections for purposes of
this section shall be performed on a deterministic basis.
``(k) <<NOTE: Coordination. Effective dates.>> Reinstatement of
Suspended Benefits.--The Secretary, in coordination with the Secretary
of the Treasury, shall ensure that an eligible multiemployer plan that
receives special financial assistance under this section--
``(1) reinstates any benefits that were suspended under
section 305(e)(9) or section 4245(a) in accordance with guidance
issued by the Secretary of the Treasury pursuant to section
432(k)(1)(B) of the Internal Revenue Code of 1986, effective as
of the first month in which the effective date for the special
financial assistance occurs, for participants and beneficiaries
as of such month; and
``(2) <<NOTE: Determination. Deadlines.>> provides payments
equal to the amount of benefits previously suspended under
section 305(e)(9) or 4245(a) to any participants or
beneficiaries in pay status as of the effective date of the
special financial assistance, payable, as determined by the
eligible multiemployer plan--
``(A) as a lump sum within 3 months of such
effective date; or
``(B) <<NOTE: Time period.>> in equal monthly
installments over a period of 5 years, commencing within
3 months of such effective date, with no adjustment for
interest.
``(l) Restrictions on the Use of Special Financial Assistance.--
Special financial assistance received under this section and any
earnings thereon may be used by an eligible multiemployer plan to make
benefit payments and pay plan expenses. Special financial assistance and
any earnings on such assistance shall be segregated from other plan
assets. Special financial assistance shall be invested by plans in
investment-grade bonds or other investments as permitted by the
corporation.
[[Page 135 STAT. 194]]
``(m) Conditions on Plans Receiving Special Financial Assistance.--
``(1) <<NOTE: Consultation. Regulations.>> In general.--The
corporation, in consultation with the Secretary of the Treasury,
may impose, by regulation or other guidance, reasonable
conditions on an eligible multiemployer plan that receives
special financial assistance relating to increases in future
accrual rates and any retroactive benefit improvements,
allocation of plan assets, reductions in employer contribution
rates, diversion of contributions to, and allocation of expenses
to, other benefit plans, and withdrawal liability.
``(2) Limitation.--The corporation shall not impose
conditions on an eligible multiemployer plan as a condition of,
or following receipt of, special financial assistance under this
section relating to--
``(A) any prospective reduction in plan benefits
(including benefits that may be adjusted pursuant to
section 305(e)(8));
``(B) plan governance, including selection of,
removal of, and terms of contracts with, trustees,
actuaries, investment managers, and other service
providers; or
``(C) any funding rules relating to the plan
receiving special financial assistance under this
section.
``(3) <<NOTE: Continuance.>> Payment of premiums.--An
eligible multiemployer plan receiving special financial
assistance under this section shall continue to pay all premiums
due under section 4007 for participants and beneficiaries in the
plan.
``(4) Assistance not considered for certain purposes.--An
eligible multiemployer plan that receives special financial
assistance shall be deemed to be in critical status within the
meaning of section 305(b)(2) until the last plan year ending in
2051.
``(5) Insolvent plans.--An eligible multiemployer plan
receiving special financial assistance under this section that
subsequently becomes insolvent will be subject to the current
rules and guarantee for insolvent plans.
``(6) Ineligibility for other assistance.--An eligible
multiemployer plan that receives special financial assistance
under this section is not eligible to apply for a new suspension
of benefits under section 305(e)(9)(G).
``(n) <<NOTE: Consultations.>> Coordination With Secretary of the
Treasury.--In prescribing the application process for eligible
multiemployer plans to receive special financial assistance under this
section and reviewing applications of such plans, the corporation shall
coordinate with the Secretary of the Treasury in the following manner:
``(1) <<NOTE: Determinations.>> In the case of a plan which
has suspended benefits under section 305(e)(9)--
``(A) in determining whether to approve the
application, the corporation shall consult with the
Secretary of the Treasury regarding the plan's proposed
method of reinstating benefits, as described in the
plan's application and in accordance with guidance
issued by the Secretary of the Treasury, and
``(B) the corporation shall consult with the
Secretary of the Treasury regarding the amount of
special financial assistance needed based on the
projected funded status of the plan as of the last day
of the plan year ending in 2051, whether the plan
proposes to repay benefits over
[[Page 135 STAT. 195]]
5 years or as a lump sum, as required by subsection
(k)(2), and any other relevant factors, as determined by
the corporation in consultation with the Secretary of
the Treasury, to ensure the amount of assistance is
sufficient to meet such requirement and is sufficient to
pay benefits as required in subsection (j)(1).
``(2) In the case of any plan which proposes in its
application to change the assumptions used, as provided in
subsection (e)(4), the corporation shall consult with the
Secretary of the Treasury regarding such proposed change in
assumptions.
``(3) <<NOTE: Regulations.>> If the corporation specifies
in regulations or guidance that temporary priority consideration
is available for plans which are insolvent within the meaning of
section 418E of the Internal Revenue Code of 1986 or likely to
become so insolvent or for plans which have suspended benefits
under section 305(e)(9), or that availability is otherwise based
on the funded status of the plan under section 305, as permitted
by subsection (d), the corporation shall consult with the
Secretary of the Treasury regarding any granting of priority
consideration to such plans.''.
(c) Premium Rate Increase.--Section 4006(a)(3) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is
amended--
(1) in subparagraph (A)--
(A) in clause (vi)--
(i) by inserting ``, and before January 1,
2031'' after ``December 31, 2014,''; and
(ii) by striking ``or'' at the end;
(B) in clause (vii)--
(i) by moving the margin 2 ems to the left;
and
(ii) in subclause (II), by striking the period
and inserting ``, or''; and
(C) by adding at the end the following:
``(viii) <<NOTE: Effective date.>> in the case of a
multiemployer plan, for plan years beginning after December 31,
2030, $52 for each individual who is a participant in such plan
during the applicable plan year.''; and
(2) by adding at the end the following:
``(N) <<NOTE: Effective date.>> For each plan year beginning in a
calendar year after 2031, there shall be substituted for the dollar
amount specified in clause (viii) of subparagraph (A) an amount equal to
the greater of--
``(i) the product derived by multiplying such dollar amount
by the ratio of--
``(I) the national average wage index (as defined in
section 209(k)(1) of the Social Security Act) for the
first of the 2 calendar years preceding the calendar
year in which such plan year begins, to
``(II) the national average wage index (as so
defined) for 2029; and
``(ii) such dollar amount for plan years beginning in the
preceding calendar year.
If the amount determined under this subparagraph is not a
multiple of $1, such product shall be rounded to the nearest
multiple of $1.''.
(d) Amendments to Internal Revenue Code of 1986.--
[[Page 135 STAT. 196]]
(1) In general.--Section 432(a) of the Internal Revenue Code
of 1986 <<NOTE: 26 USC 432.>> is amended--
(A) by striking ``and'' at the end of paragraph
(2)(B),
(B) by striking the period at the end of paragraph
(3)(B) and inserting ``, and'', and
(C) by adding at the end the following new
paragraph:
``(4) <<NOTE: Requirements. Applicability.>> if the plan is
an eligible multiemployer plan which is applying for or
receiving special financial assistance under section 4262 of the
Employee Retirement Income Security Act of 1974, the
requirements of subsection (k) shall apply to the plan.''.
(2) Plans receiving special financial assistance to be in
critical status.--Section 432(b) of the Internal Revenue Code of
1986 is amended by adding at the end the following new
paragraph:
``(7) <<NOTE: Time period.>> Plans receiving special
financial assistance.--If an eligible multiemployer plan
receiving special financial assistance under section 4262 of the
Employee Retirement Income Security Act of 1974 meets the
requirements of subsection (k)(2), notwithstanding the preceding
paragraphs of this subsection, the plan shall be deemed to be in
critical status for plan years beginning with the plan year in
which the effective date for such assistance occurs and ending
with the last plan year ending in 2051.''.
(3) Rules relating to eligible multiemployer plans.--Section
432 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new subsection:
``(k) Rules Relating to Eligible Multiemployer Plans.--
``(1) Plans applying for special financial assistance.--In
the case of an eligible multiemployer plan which applies for
special financial assistance under section 4262 of such Act--
``(A) <<NOTE: Requirements.>> In general.--Such
application shall be submitted in accordance with the
requirements of such section, including any guidance
issued thereunder by the Pension Benefit Guaranty
Corporation.
``(B) Reinstatement of suspended benefits.--In the
case of a plan for which a suspension of benefits has
been approved under subsection (e)(9), the application
shall describe the manner in which suspended benefits
will be reinstated in accordance with paragraph (2)(A)
and guidance issued by the Secretary if the plan
receives special financial assistance.
``(C) Amount of financial assistance.--
``(i) <<NOTE: Determination. Termination
date.>> In general.--In determining the amount of
special financial assistance to be specified in
its application, an eligible multiemployer plan
shall--
``(I) use the interest rate used by
the plan in its most recently completed
certification of plan status before
January 1, 2021, provided that such
interest rate does not exceed the
interest rate limit, and
``(II) for other assumptions, use
the assumptions that the plan used in
its most recently completed
certification of plan status before
January 1, 2021, unless such assumptions
are unreasonable.
[[Page 135 STAT. 197]]
``(ii) <<NOTE: Time period.>> Interest rate
limit.--For purposes of clause (i), the interest
rate limit is the rate specified in section
430(h)(2)(C)(iii) (disregarding modifications made
under clause (iv) of such section) for the month
in which the application for special financial
assistance is filed by the eligible multiemployer
plan or the 3 preceding months, with such
specified rate increased by 200 basis points.
``(iii) <<NOTE: Determination. Disclosure.>>
Changes in assumptions.--If a plan determines that
use of one or more prior assumptions is
unreasonable, the plan may propose in its
application to change such assumptions, provided
that the plan discloses such changes in its
application and describes why such assumptions are
no longer reasonable. The plan may not propose a
change to the interest rate otherwise required
under this subsection for eligibility or financial
assistance amount.
``(D) Plans applying for priority consideration.--In
the case of a plan applying for special financial
assistance under rules providing for temporary priority
consideration, as provided in paragraph (4)(C), such
plan's application shall be submitted to the Secretary
in addition to the Pension Benefit Guaranty Corporation.
``(2) Plans receiving special financial assistance.--In the
case of an eligible multiemployer plan receiving special
financial assistance under section 4262 of the Employee
Retirement Income Security Act of 1974--
``(A) <<NOTE: Effective dates.>> Reinstatement of
suspended benefits.--The plan shall--
``(i) reinstate any benefits that were
suspended under subsection (e)(9) or section
4245(a) of the Employee Retirement Income Security
Act of 1974, effective as of the first month in
which the effective date for the special financial
assistance occurs, for participants and
beneficiaries as of such month, and
``(ii) <<NOTE: Determination. Deadlines.>>
provide payments equal to the amount of benefits
previously suspended to any participants or
beneficiaries in pay status as of the effective
date of the special financial assistance, payable,
as determined by the plan--
``(I) as a lump sum within 3 months
of such effective date; or
``(II) <<NOTE: Time period.>> in
equal monthly installments over a period
of 5 years, commencing within 3 months
of such effective date, with no
adjustment for interest.
``(B) Restrictions on the use of special financial
assistance.--Special financial assistance received by
the plan may be used to make benefit payments and pay
plan expenses. Such assistance shall be segregated from
other plan assets, and shall be invested by the plan in
investment-grade bonds or other investments as permitted
by regulations or other guidance issued by the Pension
Benefit Guaranty Corporation.
``(C) Conditions on plans receiving special
financial assistance.--
[[Page 135 STAT. 198]]
``(i) <<NOTE: Consultation. Regulations.>> In
general.--The Pension Benefit Guaranty
Corporation, in consultation with the Secretary,
may impose, by regulation or other guidance,
reasonable conditions on an eligible multiemployer
plan receiving special financial assistance
relating to increases in future accrual rates and
any retroactive benefit improvements, allocation
of plan assets, reductions in employer
contribution rates, diversion of contributions and
allocation of expenses to other benefit plans, and
withdrawal liability.
``(ii) Limitation.--The Pension Benefit
Guaranty Corporation shall not impose conditions
on an eligible multiemployer plan as a condition
of, or following receipt of, special financial
assistance relating to--
``(I) any prospective reduction in
plan benefits (including benefits that
may be adjusted pursuant to subsection
(e)(8)),
``(II) plan governance, including
selection of, removal of, and terms of
contracts with, trustees, actuaries,
investment managers, and other service
providers, or
``(III) any funding rules relating
to the plan.
``(D) Assistance disregarded for certain purposes.--
``(i) Funding standards.--Special financial
assistance received by the plan shall not be taken
into account for determining contributions
required under section 431.
``(ii) <<NOTE: Applicability.>> Insolvent
plans.--If the plan becomes insolvent within the
meaning of section 418E after receiving special
financial assistance, the plan shall be subject to
all rules applicable to insolvent plans.
``(E) Ineligibility for suspension of benefits.--The
plan shall not be eligible to apply for a new suspension
of benefits under subsection (e)(9)(G).
``(3) Eligible multiemployer plan.--
``(A) <<NOTE: Time periods.>> In general.--For
purposes of this section, a multiemployer plan is an
eligible multiemployer plan if--
``(i) the plan is in critical and declining
status in any plan year beginning in 2020 through
2022,
``(ii) a suspension of benefits has been
approved with respect to the plan under subsection
(e)(9) as of the date of the enactment of this
subsection;
``(iii) <<NOTE: Certification.>> in any plan
year beginning in 2020 through 2022, the plan is
certified by the plan actuary to be in critical
status, has a modified funded percentage of less
than 40 percent, and has a ratio of active to
inactive participants which is less than 2 to 3,
or
``(iv) <<NOTE: Effective date.>> the plan
became insolvent within the meaning of section
418E after December 16, 2014, and has remained so
insolvent and has not been terminated as of the
date of enactment of this subsection.
``(B) <<NOTE: Definition.>> Modified funded
percentage.--For purposes of subparagraph (A)(iii), the
term `modified funded percentage' means the percentage
equal to a fraction the numerator of which is current
value of plan assets (as defined in
[[Page 135 STAT. 199]]
section 3(26) of the Employee Retirement Income Security
Act of 1974) and the denominator of which is current
liabilities (as defined in section 431(c)(6)(D)).
``(4) <<NOTE: Consultations.>> Coordination with pension
benefit guaranty corporation.--In prescribing the application
process for eligible multiemployer plans to receive special
financial assistance under section 4262 of the Employee
Retirement Income Security Act of 1974 and reviewing
applications of such plans, the Pension Benefit Guaranty
Corporation shall coordinate with the Secretary in the following
manner:
``(A) <<NOTE: Determinations.>> In the case of a
plan which has suspended benefits under subsection
(e)(9)--
``(i) in determining whether to approve the
application, such corporation shall consult with
the Secretary regarding the plan's proposed method
of reinstating benefits, as described in the
plan's application and in accordance with guidance
issued by the Secretary, and
``(ii) <<NOTE: Time period.>> such
corporation shall consult with the Secretary
regarding the amount of special financial
assistance needed based on the projected funded
status of the plan as of the last day of the plan
year ending in 2051, whether the plan proposes to
repay benefits over 5 years or as a lump sum, as
required by paragraph (2)(A)(ii), and any other
relevant factors, as determined by such
corporation in consultation with the Secretary, to
ensure the amount of assistance is sufficient to
meet such requirement and is sufficient to pay
benefits as required in section 4262(j)(1) of such
Act.
``(B) In the case of any plan which proposes in its
application to change the assumptions used, as provided
in paragraph (1)(C)(iii), such corporation shall consult
with the Secretary regarding such proposed change in
assumptions.
``(C) <<NOTE: Regulations.>> If such corporation
specifies in regulations or guidance that temporary
priority consideration is available for plans which are
insolvent within the meaning of section 418E or likely
to become so insolvent or for plans which have suspended
benefits under subsection (e)(9), or that availability
is otherwise based on the funded status of the plan
under this section, as permitted by section 4262(d) of
such Act, such corporation shall consult with the
Secretary regarding any granting of priority
consideration to such plans.''.
SEC. 9705. <<NOTE: Effective dates.>> EXTENDED AMORTIZATION FOR
SINGLE EMPLOYER PLANS.
(a) 15-year Amortization Under the Internal Revenue Code of 1986.--
Section 430(c) of the Internal Revenue Code of 1986 is
amended <<NOTE: 26 USC 430.>> by adding at the end the following new
paragraph:
``(8) 15-year amortization.--With respect to plan years
beginning after December 31, 2021 (or, at the election of the
plan sponsor, plan years beginning after December 31, 2018,
December 31, 2019, or December 31, 2020)--
``(A) the shortfall amortization bases for all plan
years preceding the first plan year beginning after
December 31, 2021 (or after whichever earlier date is
elected pursuant
[[Page 135 STAT. 200]]
to this paragraph), and all shortfall amortization
installments determined with respect to such bases,
shall be reduced to zero, and
``(B) subparagraphs (A) and (B) of paragraph (2)
shall each be applied by substituting `15-plan-year
period' for `7-plan-year period'.''.
(b) 15-year Amortization Under the Employee Retirement Income
Security Act of 1974.--Section 303(c) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding <<NOTE: 29
USC 1083.>> at the end the following new paragraph:
``(8) 15-year amortization.--With respect to plan years
beginning after December 31, 2021 (or, at the election of the
plan sponsor, plan years beginning after December 31, 2018,
December 31, 2019, or December 31, 2020)--
``(A) the shortfall amortization bases for all plan
years preceding the first plan year beginning after
December 31, 2021 (or after whichever earlier date is
elected pursuant to this paragraph), and all shortfall
amortization installments determined with respect to
such bases, shall be reduced to zero, and
``(B) subparagraphs (A) and (B) of paragraph (2)
shall each be applied by substituting `15-plan-year
period' for `7-plan-year period'.''.
(c) <<NOTE: 26 USC 430 note.>> Effective Date.--The amendments made
by this section shall apply to plan years beginning after December 31,
2018.
SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES
FOR SINGLE EMPLOYER PLANS.
(a) Amendment to Internal Revenue Code of 1986.--
(1) In general.--The table contained in subclause (II) of
section 430(h)(2)(C)(iv) of the Internal Revenue Code <<NOTE: 26
USC 430.>> of 1986 is amended to read as follows:
------------------------------------------------------------------------
The The
applicable applicable
``If the calendar year is: minimum maximum
percentage percentage
is: is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and 90% 110%
ending in 2019...............................
Any year in the period starting in 2020 and 95% 105%
ending in 2025...............................
2026.......................................... 90% 110%
2027.......................................... 85% 115%
2028.......................................... 80% 120%
2029.......................................... 75% 125%
After 2029.................................... 70% 130%.''.
------------------------------------------------------------------------
(2) Floor on 25-year averages.--Subclause (I) of section
430(h)(2)(C)(iv) of such Code is amended by adding at the end
the following: ``Notwithstanding anything in this subclause, if
the average of the first, second, or third segment rate for any
25-year period is less than 5 percent, such average shall be
deemed to be 5 percent.''.
[[Page 135 STAT. 201]]
(b) Amendments to Employee Retirement Income Security Act of 1974.--
(1) In general.--The table contained in subclause (II) of
section 303(h)(2)(C)(iv) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is
amended to read as follows:
------------------------------------------------------------------------
The The
applicable applicable
``If the calendar year is: minimum maximum
percentage percentage
is: is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and 90% 110%
ending in 2019...............................
Any year in the period starting in 2020 and 95% 105%
ending in 2025...............................
2026.......................................... 90% 110%
2027.......................................... 85% 115%
2028.......................................... 80% 120%
2029.......................................... 75% 125%
After 2029.................................... 70% 130%.''.
------------------------------------------------------------------------
(2) Floor on 25-year averages.--Subclause (I) of section
303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is
amended by adding at the end the following: ``Notwithstanding
anything in this subclause, if the average of the first, second,
or third segment rate for any 25-year period is less than 5
percent, such average shall be deemed to be 5 percent.''.
(3) Conforming amendments.--
(A) In general.--Section 101(f)(2)(D) of such Act
(29 U.S.C. 1021(f)(2)(D)) is amended--
(i) in clause (i) by striking ``and the
Bipartisan Budget Act of 2015'' both places it
appears and inserting ``, the Bipartisan Budget
Act of 2015, and the American Rescue Plan Act of
2021'', and
(ii) in clause (ii) by striking ``2023'' and
inserting ``2029''.
(B) <<NOTE: 29 USC 1021 note.>> Statements.--The
Secretary of Labor shall modify the statements required
under subclauses (I) and (II) of section 101(f)(2)(D)(i)
of such Act to conform to the amendments made by this
section.
(c) <<NOTE: 26 USC 430 note.>> Effective Date.--
(1) In general.--The amendments made by this section shall
apply with respect to plan years beginning after December 31,
2019.
(2) Election not to apply.--A plan sponsor may elect not to
have the amendments made by this section apply to any plan year
beginning before January 1, 2022, either (as specified in the
election)--
(A) for all purposes for which such amendments
apply, or
(B) <<NOTE: Determination.>> solely for purposes of
determining the adjusted funding target attainment
percentage under sections 436 of the Internal Revenue
Code of 1986 and 206(g) of the
[[Page 135 STAT. 202]]
Employee Retirement Income Security Act of 1974 for such
plan year.
A plan shall not be treated as failing to meet the requirements
of sections 204(g) of such Act and 411(d)(6) of such Code solely
by reason of an election under this paragraph.
SEC. 9707. <<NOTE: Definitions.>> MODIFICATION OF SPECIAL RULES
FOR MINIMUM FUNDING STANDARDS FOR
COMMUNITY NEWSPAPER PLANS.
(a) Amendment to Internal Revenue Code of 1986.--Subsection (m) of
section 430 of the Internal Revenue Code <<NOTE: 29 USC 430.>> of 1986
is amended to read as follows:
``(m) Special Rules for Community Newspaper Plans.--
``(1) <<NOTE: Effective date.>> In general.--An eligible
newspaper plan sponsor of a plan under which no participant has
had the participant's accrued benefit increased (whether because
of service or compensation) after April 2, 2019, may elect to
have the alternative standards described in paragraph (4) apply
to such plan.
``(2) Eligible newspaper plan sponsor.--The term `eligible
newspaper plan sponsor' means the plan sponsor of--
``(A) any community newspaper plan, or
``(B) <<NOTE: Effective date.>> any other plan
sponsored, as of April 2, 2019, by a member of the same
controlled group of a plan sponsor of a community
newspaper plan if such member is in the trade or
business of publishing 1 or more newspapers.
``(3) Election.--An election under paragraph (1) shall be
made at such time and in such manner as prescribed by the
Secretary. Such <<NOTE: Applicability.>> election, once made
with respect to a plan year, shall apply to all subsequent plan
years unless revoked with the consent of the Secretary.
``(4) Alternative minimum funding standards.--The
alternative standards described in this paragraph are the
following:
``(A) Interest rates.--
``(i) In general.--Notwithstanding subsection
(h)(2)(C) and except as provided in clause (ii),
the first, second, and third segment rates in
effect for any month for purposes of this section
shall be 8 percent.
``(ii) <<NOTE: Determination.>> New benefit
accruals.--Notwithstanding subsection (h)(2), for
purposes of determining the funding target and
normal cost of a plan for any plan year, the
present value of any benefits accrued or earned
under the plan for a plan year with respect to
which an election under paragraph (1) is in effect
shall be determined on the basis of the United
States Treasury obligation yield curve for the day
that is the valuation date of such plan for such
plan year.
``(iii) United states treasury obligation
yield curve.--For purposes of this subsection, the
term `United States Treasury obligation yield
curve' means, with respect to any day, a yield
curve which shall be prescribed by the Secretary
for such day on interest-bearing obligations of
the United States.
``(B) Shortfall amortization base.--
``(i) <<NOTE: Applicability.>> Previous
shortfall amortization bases.--The shortfall
amortization bases determined under subsection
(c)(3) for all plan years preceding the first plan
year to which the election under paragraph (1)
[[Page 135 STAT. 203]]
applies (and all shortfall amortization
installments determined with respect to such
bases) shall be reduced to zero under rules
similar to the rules of subsection (c)(6).
``(ii) New shortfall amortization base.--
Notwithstanding subsection (c)(3), the shortfall
amortization base for the first plan year to which
the election under paragraph (1) applies shall be
the funding shortfall of such plan for such plan
year (determined using the interest rates as
modified under subparagraph (A)).
``(C) Determination of shortfall amortization
installments.--
``(i) 30-year period.--Subparagraphs (A) and
(B) of subsection (c)(2) shall be applied by
substituting `30-plan-year' for `7-plan-year' each
place it appears.
``(ii) No special election.--The election
under subparagraph (D) of subsection (c)(2) shall
not apply to any plan year to which the election
under paragraph (1) applies.
``(D) Exemption from at-risk treatment.--Subsection
(i) shall not apply.
``(5) Community newspaper plan.--For purposes of this
subsection--
``(A) <<NOTE: Effective date. Time periods.>> In
general.--The term `community newspaper plan' means any
plan to which this section applies maintained as of
December 31, 2018, by an employer which--
``(i) maintains the plan on behalf of
participants and beneficiaries with respect to
employment in the trade or business of publishing
1 or more newspapers which were published by the
employer at any time during the 11-year period
ending on December 20, 2019,
``(ii)(I) is not a company the stock of which
is publicly traded (on a stock exchange or in an
over-the-counter market), and is not controlled,
directly or indirectly, by such a company, or
``(II) is controlled, directly or indirectly,
during the entire 30-year period ending on
December 20, 2019, by individuals who are members
of the same family, and does not publish or
distribute a daily newspaper that is carrier-
distributed in printed form in more than 5 States,
and
``(iii) is controlled, directly or
indirectly--
``(I) by 1 or more persons residing
primarily in a State in which the
community newspaper has been published
on newsprint or carrier-distributed,
``(II) during the entire 30-year
period ending on December 20, 2019, by
individuals who are members of the same
family,
``(III) by 1 or more trusts, the
sole trustees of which are persons
described in subclause (I) or (II), or
``(IV) by a combination of persons
described in subclause (I), (II), or
(III).
[[Page 135 STAT. 204]]
``(B) Newspaper.--The term `newspaper' does not
include any newspaper (determined without regard to this
subparagraph) to which any of the following apply:
``(i) Is not in general circulation.
``(ii) <<NOTE: Time period.>> Is published
(on newsprint or electronically) less frequently
than 3 times per week.
``(iii) Has not ever been regularly published
on newsprint.
``(iv) Does not have a bona fide list of paid
subscribers.
``(C) Control.--A person shall be treated as
controlled by another person if such other person
possesses, directly or indirectly, the power to direct
or cause the direction and management of such person
(including the power to elect a majority of the members
of the board of directors of such person) through the
ownership of voting securities.
``(6) <<NOTE: Effective date.>> Controlled group.--For
purposes of this subsection, the term `controlled group' means
all persons treated as a single employer under subsection (b),
(c), (m), or (o) of section 414 as of December 20, 2019.''.
(b) Amendment to Employee Retirement Income Security Act of 1974.--
Subsection (m) of section 303 of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1083(m)) is amended to read as follows:
``(m) Special Rules for Community Newspaper Plans.--
``(1) <<NOTE: Effective date. Applicability.>> In
general.--An eligible newspaper plan sponsor of a plan under
which no participant has had the participant's accrued benefit
increased (whether because of service or compensation) after
April 2, 2019, may elect to have the alternative standards
described in paragraph (4) apply to such plan.
``(2) Eligible newspaper plan sponsor.--The term `eligible
newspaper plan sponsor' means the plan sponsor of--
``(A) any community newspaper plan, or
``(B) <<NOTE: Effective date.>> any other plan
sponsored, as of April 2, 2019, by a member of the same
controlled group of a plan sponsor of a community
newspaper plan if such member is in the trade or
business of publishing 1 or more newspapers.
``(3) Election.--An election under paragraph (1) shall be
made at such time and in such manner as prescribed by the
Secretary of the Treasury. <<NOTE: Applicability.>> Such
election, once made with respect to a plan year, shall apply to
all subsequent plan years unless revoked with the consent of the
Secretary of the Treasury.
``(4) Alternative minimum funding standards.--The
alternative standards described in this paragraph are the
following:
``(A) Interest rates.--
``(i) In general.--Notwithstanding subsection
(h)(2)(C) and except as provided in clause (ii),
the first, second, and third segment rates in
effect for any month for purposes of this section
shall be 8 percent.
``(ii) <<NOTE: Determination.>> New benefit
accruals.--Notwithstanding subsection (h)(2), for
purposes of determining the funding target and
normal cost of a plan for any plan year, the
present value of any benefits accrued or earned
under the plan for a plan year with respect to
which an election under paragraph (1) is in effect
[[Page 135 STAT. 205]]
shall be determined on the basis of the United
States Treasury obligation yield curve for the day
that is the valuation date of such plan for such
plan year.
``(iii) United states treasury obligation
yield curve.--For purposes of this subsection, the
term `United States Treasury obligation yield
curve' means, with respect to any day, a yield
curve which shall be prescribed by the Secretary
of the Treasury for such day on interest-bearing
obligations of the United States.
``(B) <<NOTE: Applicability.>> Shortfall
amortization base.--
``(i) Previous shortfall amortization bases.--
The shortfall amortization bases determined under
subsection (c)(3) for all plan years preceding the
first plan year to which the election under
paragraph (1) applies (and all shortfall
amortization installments determined with respect
to such bases) shall be reduced to zero under
rules similar to the rules of subsection (c)(6).
``(ii) New shortfall amortization base.--
Notwithstanding subsection (c)(3), the shortfall
amortization base for the first plan year to which
the election under paragraph (1) applies shall be
the funding shortfall of such plan for such plan
year (determined using the interest rates as
modified under subparagraph (A)).
``(C) Determination of shortfall amortization
installments.--
``(i) <<NOTE: Applicability.>> 30-year
period.--Subparagraphs (A) and (B) of subsection
(c)(2) shall be applied by substituting `30-plan-
year' for `7-plan-year' each place it appears.
``(ii) No special election.--The election
under subparagraph (D) of subsection (c)(2) shall
not apply to any plan year to which the election
under paragraph (1) applies.
``(D) Exemption from at-risk treatment.--Subsection
(i) shall not apply.
``(5) Community newspaper plan.--For purposes of this
subsection--
``(A) <<NOTE: Effective date. Time periods.>> In
general.--The term `community newspaper plan' means a
plan to which this section applies maintained as of
December 31, 2018, by an employer which--
``(i) maintains the plan on behalf of
participants and beneficiaries with respect to
employment in the trade or business of publishing
1 or more newspapers which were published by the
employer at any time during the 11-year period
ending on December 20, 2019,
``(ii)(I) is not a company the stock of which
is publicly traded (on a stock exchange or in an
over-the-counter market), and is not controlled,
directly or indirectly, by such a company, or
``(II) is controlled, directly, or indirectly,
during the entire 30-year period ending on
December 20, 2019, by individuals who are members
of the same family, and does not publish or
distribute a daily newspaper that is carrier-
distributed in printed form in more than 5 States,
and
[[Page 135 STAT. 206]]
``(iii) is controlled, directly, or
indirectly--
``(I) by 1 or more persons residing
primarily in a State in which the
community newspaper has been published
on newsprint or carrier-distributed,
``(II) during the entire 30-year
period ending on December 20, 2019, by
individuals who are members of the same
family,
``(III) by 1 or more trusts, the
sole trustees of which are persons
described in subclause (I) or (II), or
``(IV) by a combination of persons
described in subclause (I), (II), or
(III).
``(B) Newspaper.--The term `newspaper' does not
include any newspaper (determined without regard to this
subparagraph) to which any of the following apply:
``(i) Is not in general circulation.
``(ii) <<NOTE: Time period.>> Is published
(on newsprint or electronically) less frequently
than 3 times per week.
``(iii) Has not ever been regularly published
on newsprint.
``(iv) Does not have a bona fide list of paid
subscribers.
``(C) Control.--A person shall be treated as
controlled by another person if such other person
possesses, directly or indirectly, the power to direct
or cause the direction and management of such person
(including the power to elect a majority of the members
of the board of directors of such person) through the
ownership of voting securities.
``(6) <<NOTE: Effective date.>> Controlled group.--For
purposes of this subsection, the term `controlled group' means
all persons treated as a single employer under subsection (b),
(c), (m), or (o) of section 414 of the Internal Revenue Code of
1986 as of December 20, 2019.
``(7) Effect on premium rate calculation.--In the case of a
plan for which an election is made to apply the alternative
standards described in paragraph (3), the additional premium
under section 4006(a)(3)(E) shall be determined as if such
election had not been made.''.
(c) <<NOTE: 26 USC 430 note.>> Effective Date.--The amendments made
by this section shall apply to plan years ending after December 31,
2017.
SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE
REMUNERATION.
Paragraph (3) of section 162(m) of the Internal Revenue Code of
1986 <<NOTE: 26 USC 162.>> is amended--
(1) by redesignating subparagraph (C) as subparagraph (D),
(2) by striking ``or'' at the end of subparagraph (B),
(3) by inserting after subparagraph (B) the following new
subparagraph:
``(C) in the case of taxable years beginning after
December 31, 2026, such employee is among the 5 highest
compensated employees for the taxable year other than
any individual described in subparagraph (A) or (B),
or'', and
[[Page 135 STAT. 207]]
(4) by striking ``employee'' in subparagraph (D), as so
redesignated, and inserting ``employee described in subparagraph
(A) or (B)''.
Subtitle I--Child Care for Workers
SEC. 9801. CHILD CARE ASSISTANCE.
(a) Appropriation.--
(1) In general.--Section 418(a)(3) of the Social Security
Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
``(3) Appropriation.--For grants under this section, there
are appropriated $3,550,000,000 for each fiscal year, of which--
``(A) $3,375,000,000 shall be available for grants
to States;
``(B) $100,000,000 shall be available for grants to
Indian tribes and tribal organizations; and
``(C) $75,000,000 shall be available for grants to
territories.''.
(2) Conforming amendment.--Section 418(a)(2)(A) of such Act
(42 U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph (3),
and remaining after the reservation described in paragraph (4)
and'' and inserting ``paragraph (3)(A),''.
(b) <<NOTE: Applicability. 26 USC 618 note.>> Modification of State
Match Requirement for Funding Increases in Fiscal Years 2021 and 2022.--
With respect to the amounts made available by section 418(a)(3) of the
Social Security Act for each of fiscal years 2021 and 2022, section
418(a)(2)(C) of such Act shall be applied and administered with respect
to any State that is entitled to receive the entire amount that would be
allotted to the State under section 418(a)(2)(B) of such Act for the
fiscal year in the manner authorized for fiscal year 2020, as if the
Federal medical assistance percentage for the State for the fiscal year
were 100 percent.
(c) Funding for the Territories.--Section 418(a)(4) of such Act (42
U.S.C. 618(a)(4)) is amended to read as follows:
``(4) Territories.--
``(A) Grants.--The Secretary shall use the amounts
made available by paragraph (3)(C) to make grants to the
territories under this paragraph.
``(B) Allotments.--The amount described in
subparagraph (A) shall be allotted among the territories
in proportion to their respective needs.
``(C) <<NOTE: Applicability. Determination.>>
Redistribution.--The 1st sentence of clause (i) and
clause (ii) of paragraph (2)(D) shall apply with respect
to the amounts allotted to the territories under this
paragraph, except that the 2nd sentence of paragraph
(2)(D) shall not apply and the amounts allotted to the
territories that are available for redistribution for a
fiscal year shall be redistributed to each territory
that applies for the additional amounts, to the extent
that the Secretary determines that the territory will be
able to use the additional amounts to provide child care
assistance, in an amount that bears the same ratio to
the amount so available for redistribution as the amount
allotted to the territory for the fiscal year bears to
the total amount allotted to all the territories
receiving redistributed funds under this paragraph for
the fiscal year.
[[Page 135 STAT. 208]]
``(D) Inapplicability of payment limitation.--
Section 1108(a) shall not apply with respect to any
amount paid under this paragraph.
``(E) <<NOTE: Definition.>> Territory.--In this
paragraph, the term `territory' means the Commonwealth
of Puerto Rico, the United States Virgin Islands, Guam,
American Samoa, and the Commonwealth of the Northern
Mariana Islands.''.
Subtitle J--Medicaid
SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND
ADMINISTRATION AND TREATMENT UNDER
MEDICAID.
(a) <<NOTE: Time periods.>> Coverage.--
(1) In general.--Section 1905(a)(4) of the Social Security
Act (42 U.S.C. 1396d(a)(4)) is amended by striking the semicolon
at the end and inserting ``; and (E) during the period beginning
on the date of the enactment of the American Rescue Plan Act of
2021 and ending on the last day of the first calendar quarter
that begins one year after the last day of the emergency period
described in section 1135(g)(1)(B), a COVID-19 vaccine and
administration of the vaccine; and (F) during the period
beginning on the date of the enactment of the American Rescue
Plan Act of 2021 and ending on the last day of the first
calendar quarter that begins one year after the last day of the
emergency period described in section 1135(g)(1)(B), testing and
treatments for COVID-19, including specialized equipment and
therapies (including preventive therapies), and, without regard
to the requirements of section 1902(a)(10)(B) (relating to
comparability), in the case of an individual who is diagnosed
with or presumed to have COVID-19, during the period such
individual has (or is presumed to have) COVID-19, the treatment
of a condition that may seriously complicate the treatment of
COVID-19, if otherwise covered under the State plan (or waiver
of such plan);''.
(2) Making covid-19 vaccine available to additional
eligibility groups and treatment available to certain
uninsured.--Section 1902(a)(10) of such Act (42 U.S.C.
1396a(a)(10)) is amended in the matter following subparagraph
(G)--
(A) by striking ``and to other conditions which may
complicate pregnancy, (VIII)'' and inserting ``, medical
assistance for services related to other conditions
which may complicate pregnancy, and medical assistance
for vaccines described in section 1905(a)(4)(E) and the
administration of such vaccines during the period
described in such section, (VIII)'';
(B) by inserting ``and medical assistance for
vaccines described in section 1905(a)(4)(E) and the
administration of such vaccines during the period
described in such section'' after ``(described in
subsection (z)(2))'';
(C) by inserting ``and medical assistance for
vaccines described in section 1905(a)(4)(E) and the
administration of such vaccines during the period
described in such section'' after ``described in
subsection (k)(1)'';
(D) by inserting ``and medical assistance for
vaccines described in section 1905(a)(4)(E) and the
administration
[[Page 135 STAT. 209]]
of such vaccines during the period described in such
section'' after ``family planning setting'';
(E) by striking ``and any visit described in section
1916(a)(2)(G) that is furnished during any such
portion'' and inserting ``, any service described in
section 1916(a)(2)(G) that is furnished during any such
portion, any vaccine described in section 1905(a)(4)(E)
(and the administration of such vaccine) that is
furnished during any such portion, and testing and
treatments for COVID-19, including specialized equipment
and therapies (including preventive therapies), and, in
the case of an individual who is diagnosed with or
presumed to have COVID-19, during the period such
individual has (or is presumed to have) COVID-19, the
treatment of a condition that may seriously complicate
the treatment of COVID-19, if otherwise covered under
the State plan (or waiver of such plan)''; and
(F) by striking the semicolon at the end and
inserting ``, and (XIX) medical assistance shall be made
available during the period described in section
1905(a)(4)(E) for vaccines described in such section and
the administration of such vaccines, for any individual
who is eligible for and receiving medical assistance
under the State plan or under a waiver of such plan
(other than an individual who is eligible for medical
assistance consisting only of payment of premiums
pursuant to subparagraph (E) or (F) or section 1933),
notwithstanding any provision of this title or waiver
under section 1115 impacting such individual's
eligibility for medical assistance under such plan or
waiver to coverage for a limited type of benefits and
services that would not otherwise include coverage of a
COVID-19 vaccine and its administration;''.
(3) Prohibition of cost sharing.--
(A) In general.--Subsections (a)(2) and (b)(2) of
section 1916 of the Social Security Act (42 U.S.C.
1396o) are each amended--
(i) in subparagraph (F), by striking ``or'' at
the end;
(ii) in subparagraph (G), by striking ``;
and''; and
(iii) by adding at the end the following
subparagraphs:
``(H) during the period beginning on the date of the
enactment of this subparagraph and ending on the last
day of the first calendar quarter that begins one year
after the last day of the emergency period described in
section 1135(g)(1)(B), a COVID-19 vaccine and the
administration of such vaccine (for any individual
eligible for medical assistance for such vaccine (and
administration)); or
``(I) during the period beginning on the date of the
enactment of this subparagraph and ending on the last
day of the first calendar quarter that begins one year
after the last day of the emergency period described in
section 1135(g)(1)(B), testing and treatments for COVID-
19, including specialized equipment and therapies
(including preventive therapies), and, in the case of an
individual who is diagnosed with or presumed to have
COVID-19, during the period during which such individual
[[Page 135 STAT. 210]]
has (or is presumed to have) COVID-19, the treatment of
a condition that may seriously complicate the treatment
of COVID-19, if otherwise covered under the State plan
(or waiver of such plan); and''.
(B) Application to alternative cost sharing.--
Section 1916A(b)(3)(B) of the Social Security Act (42
U.S.C. 1396o-1(b)(3)(B)) is amended--
(i) in clause (xi), by striking ``any visit''
and inserting ``any service''; and
(ii) by adding at the end the following
clauses:
``(xii) During the period beginning on the
date of the enactment of this clause and ending on
the last day of the first calendar quarter that
begins one year after the last day of the
emergency period described in section
1135(g)(1)(B), a COVID-19 vaccine and the
administration of such vaccine (for any individual
eligible for medical assistance for such vaccine
(and administration)).
``(xiii) During the period beginning on the
date of the enactment of this clause and ending on
the last day of the first calendar quarter that
begins one year after the last day of the
emergency period described in section
1135(g)(1)(B), testing and treatments for COVID-
19, including specialized equipment and therapies
(including preventive therapies), and, in the case
of an individual who is diagnosed with or presumed
to have COVID-19, during the period during which
such individual has (or is presumed to have)
COVID-19, the treatment of a condition that may
seriously complicate the treatment of COVID-19, if
otherwise covered under the State plan (or waiver
of such plan).''.
(4) Inclusion in the medicaid drug rebate program of covered
outpatient drugs used for covid-19 treatment.--
(A) <<NOTE: Applicability. 42 USC 1396r-8 note.>>
In general.--The requirements of section 1927 of the
Social Security Act (42 U.S.C. 1396r-8) shall apply to
any drug or biological product to which subparagraph (F)
of section 1905(a)(4) of such Act, as added by paragraph
(1), applies or to which the subclause (XVIII) in the
matter following subparagraph (G) of section 1902(a)(10)
of such Act, as added by paragraph (2), applies that
is--
(i) furnished as medical assistance in
accordance with section 1902(a)(10)(A) of such Act
and such subparagraph (F) or subclause (XVIII) and
section 1902(a)(10)(A) of such Act, as applicable,
for the treatment, or prevention, of COVID-19, as
described in such subparagraph or subclause,
respectively; and
(ii) a covered outpatient drug (as defined in
section 1927(k) of such Act, except that, in
applying paragraph (2)(A) of such section to a
drug to which such subparagraph (F) or such
subclause (XVIII) applies, such drug shall be
deemed a prescribed drug for purposes of section
1905(a)(12) of such Act).
(B) Conforming amendment.--Section 1927(d)(7) of the
Social Security Act (42 U.S.C. 1396r-8(d)(7)) is
[[Page 135 STAT. 211]]
amended by adding at the end the following new
subparagraph:
``(E) Drugs and biological products to which section
1905(a)(4)(F) and subclause (XVIII) in the matter
following subparagraph (G) of section 1902(a)(10) apply
that are furnished as medical assistance in accordance
with such section or clause, respectively, for the
treatment or prevention, of COVID-19, as described in
such subparagraph or subclause, respectively, and
section 1902(a)(10)(A).''.
(5) Alternative benefit plans.--Section 1937(b) of the
Social Security Act (42 U.S.C. 1396u-7(b)) is amended by adding
at the end the following new paragraph:
``(8) COVID-19 vaccines, testing, and treatment.--
Notwithstanding the previous provisions of this section, a State
may not provide for medical assistance through enrollment of an
individual with benchmark coverage or benchmark-equivalent
coverage under this section unless, during the period beginning
on the date of the enactment of the American Rescue Plan Act of
2021 and ending on the last day of the first calendar quarter
that begins one year after the last day of the emergency period
described in section 1135(g)(1)(B), such coverage includes (and
does not impose any deduction, cost sharing, or similar charge
for)--
``(A) COVID-19 vaccines and administration of the
vaccines; and
``(B) testing and treatments for COVID-19, including
specialized equipment and therapies (including
preventive therapies), and, in the case of such an
individual who is diagnosed with or presumed to have
COVID-19, during the period such individual has (or is
presumed to have) COVID-19, the treatment of a condition
that may seriously complicate the treatment of COVID-19,
if otherwise covered under the State plan (or waiver of
such plan).''.
(b) Temporary Increase in Federal Payments for Coverage and
Administration of COVID-19 Vaccines.--Section 1905 of the Social
Security Act (42 U.S.C. 1396d) is amended--
(1) in subsection (b), by striking ``and (ff)'' and
inserting ``(ff), and (hh)'';
(2) in subsection (ff), in the matter preceding paragraph
(1), by inserting ``, subject to subsection (hh)'' after ``or
(z)(2)'' and
(3) by adding at the end the following new subsection:
``(hh) Temporary Increased FMAP for Medical Assistance for Coverage
and Administration of COVID-19 Vaccines.--
``(1) In general.--Notwithstanding any other provision of
this title, during the period described in paragraph (2), the
Federal medical assistance percentage for a State, with respect
to amounts expended by the State for medical assistance for a
vaccine described in subsection (a)(4)(E) (and the
administration of such a vaccine), shall be equal to 100
percent.
``(2) Period described.--The period described in this
paragraph is the period that--
``(A) begins on the first day of the first quarter
beginning after the date of the enactment of this
subsection; and
[[Page 135 STAT. 212]]
``(B) ends on the last day of the first quarter that
begins one year after the last day of the emergency
period described in section 1135(g)(1)(B).
``(3) Exclusion of expenditures from territorial caps.--Any
payment made to a territory for expenditures for medical
assistance under subsection (a)(4)(E) that are subject to the
Federal medical assistance percentage specified under paragraph
(1) shall not be taken into account for purposes of applying
payment limits under subsections (f) and (g) of section 1108.''.
SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR
PREGNANT AND POSTPARTUM WOMEN.
(a) State Option.--Section 1902(e) of the Social Security Act (42
U.S.C. 1396a(e)) is amended by adding at the end the following new
paragraph:
``(16) <<NOTE: Time periods.>> Extending certain coverage
for pregnant and postpartum women.--
``(A) In general.--At the option of the State, the
State plan (or waiver of such State plan) may provide,
that an individual who, while pregnant, is eligible for
and has received medical assistance under the State plan
approved under this title (or a waiver of such plan)
(including during a period of retroactive eligibility
under subsection (a)(34)) shall, in addition to
remaining eligible under paragraph (5) for all
pregnancy-related and postpartum medical assistance
available under the State plan (or waiver) through the
last day of the month in which the 60-day period
(beginning on the last day of her pregnancy) ends,
remain eligible under the State plan (or waiver) for
medical assistance for the period beginning on the first
day occurring after the end of such 60-day period and
ending on the last day of the month in which the 12-
month period (beginning on the last day of her
pregnancy) ends.
``(B) Full benefits during pregnancy and throughout
the 12-month postpartum period.--The medical assistance
provided for a pregnant or postpartum individual by a
State making an election under this paragraph, without
regard to the basis on which the individual is eligible
for medical assistance under the State plan (or waiver),
shall--
``(i) include all items and services covered
under the State plan (or waiver) that are not less
in amount, duration, or scope, or are determined
by the Secretary to be substantially equivalent,
to the medical assistance available for an
individual described in subsection (a)(10)(A)(i);
and
``(ii) be provided for the individual while
pregnant and during the 12-month period that
begins on the last day of the individual's
pregnancy and ends on the last day of the month in
which such 12-month period ends.
``(C) Coverage under chip.--A State making an
election under this paragraph that covers under title
XXI child health assistance for targeted low-income
children who are pregnant or targeted low-income
pregnant women, as
[[Page 135 STAT. 213]]
applicable, shall also make the election under section
2107(e)(1)(J) of such title.''.
(b) <<NOTE: Applicability. Time period. 42 USC 1396a note.>>
Effective Date.--The amendment made by subsection (a) shall apply with
respect to State elections made under paragraph (16) of section 1902(e)
of the Social Security Act (42 U.S.C. 1396a(e)), as added by subsection
(a), during the 5-year period beginning on the 1st day of the 1st fiscal
year quarter that begins one year after the date of the enactment of
this Act.
SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED
MOBILE CRISIS INTERVENTION SERVICES.
Title XIX of the Social Security Act is amended by adding after
section 1946 (42 U.S.C. 1396w-5) the following new section:
``SEC. 1947. <<NOTE: 42 USC 1396w-6.>> STATE OPTION TO PROVIDE
QUALIFYING COMMUNITY-BASED MOBILE CRISIS
INTERVENTION SERVICES.
``(a) <<NOTE: Time period.>> In General.--Notwithstanding section
1902(a)(1) (relating to Statewideness), section 1902(a)(10)(B) (relating
to comparability), section 1902(a)(23)(A) (relating to freedom of choice
of providers), or section 1902(a)(27) (relating to provider agreements),
a State may, during the 5-year period beginning on the first day of the
first fiscal year quarter that begins on or after the date that is 1
year after the date of the enactment of this section, provide medical
assistance for qualifying community-based mobile crisis intervention
services.
``(b) Qualifying Community-based Mobile Crisis Intervention Services
Defined.--For purposes of this section, the term `qualifying community-
based mobile crisis intervention services' means, with respect to a
State, items and services for which medical assistance is available
under the State plan under this title or a waiver of such plan, that
are--
``(1) furnished to an individual otherwise eligible for
medical assistance under the State plan (or waiver of such plan)
who is--
``(A) outside of a hospital or other facility
setting; and
``(B) experiencing a mental health or substance use
disorder crisis;
``(2) furnished by a multidisciplinary mobile crisis team--
``(A) that includes at least 1 behavioral health
care professional who is capable of conducting an
assessment of the individual, in accordance with the
professional's permitted scope of practice under State
law, and other professionals or paraprofessionals with
appropriate expertise in behavioral health or mental
health crisis response, including nurses, social
workers, peer support specialists, and others, as
designated by the State through a State plan amendment
(or waiver of such plan);
``(B) whose members are trained in trauma-informed
care, de-escalation strategies, and harm reduction;
``(C) that is able to respond in a timely manner
and, where appropriate, provide--
``(i) screening and assessment;
``(ii) stabilization and de-escalation; and
``(iii) coordination with, and referrals to,
health, social, and other services and supports as
needed, and health services as needed;
``(D) that maintains relationships with relevant
community partners, including medical and behavioral
[[Page 135 STAT. 214]]
health providers, primary care providers, community
health centers, crisis respite centers, and managed care
organizations (if applicable); and
``(E) that maintains the privacy and confidentiality
of patient information consistent with Federal and State
requirements; and
``(3) available 24 hours per day, every day of the year.
``(c) Payments.--Notwithstanding section 1905(b) or 1905(ff) and
subject to subsections (y) and (z) of section 1905, during each of the
first 12 fiscal quarters occurring during the period described in
subsection (a) that a State meets the requirements described in
subsection (d), the Federal medical assistance percentage applicable to
amounts expended by the State for medical assistance for qualifying
community-based mobile crisis intervention services furnished during
such quarter shall be equal to 85 percent. In no case shall the
application of the previous sentence result in the Federal medical
assistance percentage applicable to amounts expended by a State for
medical assistance for such qualifying community-based mobile crisis
intervention services furnished during a quarter being less than the
Federal medical assistance percentage that would apply to such amounts
expended by the State for such services furnished during such quarter
without application of the previous sentence.
``(d) Requirements.--The requirements described in this subsection
are the following:
``(1) The State demonstrates, to the satisfaction of the
Secretary that it will be able to support the provision of
qualifying community-based mobile crisis intervention services
that meet the conditions specified in subsection (b).
``(2) The State provides assurances satisfactory to the
Secretary that--
``(A) any additional Federal funds received by the
State for qualifying community-based mobile crisis
intervention services provided under this section that
are attributable to the increased Federal medical
assistance percentage under subection (c) will be used
to supplement, and not supplant, the level of State
funds expended for such services for the fiscal year
preceding the first fiscal quarter occurring during the
period described in subsection (a);
``(B) if the State made qualifying community-based
mobile crisis intervention services available in a
region of the State in such fiscal year, the State will
continue to make such services available in such region
under this section during each month occurring during
the period described in subsection (a) for which the
Federal medical assistance percentage under subsection
(c) is applicable with respect to the State.
``(e) Funding for State Planning Grants.--There is appropriated, out
of any funds in the Treasury not otherwise appropriated, $15,000,000 to
the Secretary for purposes of implementing, administering, and making
planning grants to States as soon as practicable for purposes of
developing a State plan amendment or section 1115, 1915(b), or 1915(c)
waiver request (or an amendment to such a waiver) to provide qualifying
community-based mobile crisis intervention services under this section,
to remain available until expended.''.
[[Page 135 STAT. 215]]
SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER
STATE MEDICAID PLANS WHICH BEGIN TO
EXPEND AMOUNTS FOR CERTAIN MANDATORY
INDIVIDUALS.
Section 1905 of the Social Security Act (42 U.S.C. 1396d), as
amended by section 9811 of this subtitle, is further amended--
(1) in subsection (b), in the first sentence, by striking
``and (hh)'' and inserting ``(hh), and (ii)'';
(2) in subsection (ff), by striking ``subject to subsection
(hh)'' and inserting ``subject to subsections (hh) and (ii)'';
and
(3) by adding at the end the following new subsection:
``(ii) Temporary Increase in FMAP for Medical Assistance Under State
Medicaid Plans Which Begin to Expend Amounts for Certain Mandatory
Individuals.--
``(1) <<NOTE: Time periods.>> In general.--For each quarter
occurring during the 8-quarter period beginning with the first
calendar quarter during which a qualifying State (as defined in
paragraph (3)) expends amounts for all individuals described in
section 1902(a)(10)(A)(i)(VIII) under the State plan (or waiver
of such plan), the Federal medical assistance percentage
determined under subsection (b) for such State shall, after
application of any increase, if applicable, under section 6008
of the Families First Coronavirus Response Act, be increased by
5 percentage points, except for any quarter (and each subsequent
quarter) during such period during which the State ceases to
provide medical assistance to any such individual under the
State plan (or waiver of such plan).
``(2) Special application rules.--Any increase described in
paragraph (1) (or payment made for expenditures on medical
assistance that are subject to such increase)--
``(A) shall not apply with respect to
disproportionate share hospital payments described in
section 1923;
``(B) shall not be taken into account in calculating
the enhanced FMAP of a State under section 2105;
``(C) shall not be taken into account for purposes
of part A, D, or E of title IV; and
``(D) shall not be taken into account for purposes
of applying payment limits under subsections (f) and (g)
of section 1108.
``(3) Definition.--For purposes of this subsection, the term
`qualifying State' means a State which has not expended amounts
for all individuals described in section 1902(a)(10)(A)(i)(VIII)
before the date of the enactment of this subsection.''.
SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE
PERCENTAGE TO URBAN INDIAN HEALTH
ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH
CARE SYSTEMS.
Section 1905(b) <<NOTE: Time periods.>> of the Social Security Act
(42 U.S.C. 1396d(b)) is amended by inserting after ``(as defined in
section 4 of the Indian Health Care Improvement Act)'' the following:
``; for the 8 fiscal year quarters beginning with the first fiscal year
quarter beginning after the date of the enactment of the American Rescue
Plan Act of 2021, the Federal medical assistance percentage shall also
be 100 per centum with respect to amounts expended as medical assistance
for services which are received through an Urban
[[Page 135 STAT. 216]]
Indian organization (as defined in paragraph (29) of section 4 of the
Indian Health Care Improvement Act) that has a grant or contract with
the Indian Health Service under title V of such Act; and, for such 8
fiscal year quarters, the Federal medical assistance percentage shall
also be 100 per centum with respect to amounts expended as medical
assistance for services which are received through a Native Hawaiian
Health Center (as defined in section 12(4) of the Native Hawaiian Health
Care Improvement Act) or a qualified entity (as defined in section 6(b)
of such Act) that has a grant or contract with the Papa Ola Lokahi under
section 8 of such Act''.
SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE
SOURCE DRUGS AND INNOVATOR MULTIPLE
SOURCE DRUGS.
Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-
8(c)(2)(D)) is amended by inserting after ``December 31, 2009,'' the
following: ``and before January 1, 2024,''.
SEC. 9817. <<NOTE: 42 USC 1396d note.>> ADDITIONAL SUPPORT FOR
MEDICAID HOME AND COMMUNITY-BASED
SERVICES DURING THE COVID-19 EMERGENCY.
(a) Increased FMAP.--
(1) In general.--Notwithstanding section 1905(b) of the
Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), in
the case of a State that meets the HCBS program requirements
under subsection (b), the Federal medical assistance percentage
determined for the State under section 1905(b) of such Act (or,
if applicable, under section 1905(ff)) and, if applicable,
increased under subsection (y), (z), (aa), or (ii) of section
1905 of such Act (42 U.S.C. 1396d), section 1915(k) of such Act
(42 U.S.C. 1396n(k)), or section 6008(a) of the Families First
Coronavirus Response Act (Public Law 116-127), shall be
increased by 10 percentage points with respect to expenditures
of the State under the State Medicaid program for home and
community-based services (as defined in paragraph (2)(B)) that
are provided during the HCBS program improvement period (as
defined in paragraph (2)(A)). In no case may the application of
the previous sentence result in the Federal medical assistance
percentage determined for a State being more than 95 percent
with respect to such expenditures. Any
payment <<NOTE: Territories.>> made to Puerto Rico, the Virgin
Islands, Guam, the Northern Mariana Islands, or American Samoa
for expenditures on medical assistance that are subject to the
Federal medical assistance percentage increase specified under
the first sentence of this paragraph shall not be taken into
account for purposes of applying payment limits under
subsections (f) and (g) of section 1108 of the Social Security
Act (42 U.S.C. 1308).
(2) Definitions.--In this section:
(A) <<NOTE: Time period.>> HCBS program improvement
period.--The term ``HCBS program improvement period''
means, with respect to a State, the period--
(i) beginning on April 1, 2021; and
(ii) ending on March 31, 2022.
(B) Home and community-based services.--The term
``home and community-based services'' means any of the
following:
[[Page 135 STAT. 217]]
(i) Home health care services authorized under
paragraph (7) of section 1905(a) of the Social
Security Act (42 U.S.C. 1396d(a)).
(ii) Personal care services authorized under
paragraph (24) of such section.
(iii) PACE services authorized under paragraph
(26) of such section.
(iv) Home and community-based services
authorized under subsections (b), (c), (i), (j),
and (k) of section 1915 of such Act (42 U.S.C.
1396n), such services authorized under a waiver
under section 1115 of such Act (42 U.S.C. 1315),
and such services through coverage authorized
under section 1937 of such Act (42 U.S.C. 1396u-
7).
(v) Case management services authorized under
section 1905(a)(19) of the Social Security Act (42
U.S.C. 1396d(a)(19)) and section 1915(g) of such
Act (42 U.S.C. 1396n(g)).
(vi) Rehabilitative services, including those
related to behavioral health, described in section
1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).
(vii) Such other services specified by the
Secretary of Health and Human Services.
(C) Eligible individual.--The term ``eligible
individual'' means an individual who is eligible for and
enrolled for medical assistance under a State Medicaid
program and includes an individual who becomes eligible
for medical assistance under a State Medicaid program
when removed from a waiting list.
(D) Medicaid program.--The term ``Medicaid program''
means, with respect to a State, the State program under
title XIX of the Social Security Act (42 U.S.C. 1396 et
seq.) (including any waiver or demonstration under such
title or under section 1115 of such Act (42 U.S.C. 1315)
relating to such title).
(E) State.--The term ``State'' has the meaning given
such term for purposes of title XIX of the Social
Security Act (42 U.S.C. 1396 et seq.).
(b) State Requirements for FMAP Increase.--As conditions for receipt
of the increase under subsection (a) to the Federal medical assistance
percentage determined for a State, the State shall meet each of the
following requirements (referred to in subsection (a) as the HCBS
program requirements):
(1) <<NOTE: Effective date.>> Supplement, not supplant.--
The State shall use the Federal funds attributable to the
increase under subsection (a) to supplement, and not supplant,
the level of State funds expended for home and community-based
services for eligible individuals through programs in effect as
of April 1, 2021.
(2) Required implementation of certain activities.--The
State shall implement, or supplement the implementation of, one
or more activities to enhance, expand, or strengthen home and
community-based services under the State Medicaid program.
[[Page 135 STAT. 218]]
SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND
EMPLOYEE SAFETY IN NURSING FACILITIES.
Section 1919 of the Social Security Act (42 U.S.C. 1396r) is amended
by adding at the end the following new subsection:
``(k) <<NOTE: Time period.>> Funding for State Strike Teams.--In
addition to amounts otherwise available, there is appropriated to the
Secretary, out of any monies in the Treasury not otherwise appropriated,
$250,000,000, to remain available until expended, for purposes of
allocating such amount among the States (including the District of
Columbia and each territory of the United States) for such a State to
establish and implement a strike team that will be deployed to a nursing
facility in the State with diagnosed or suspected cases of COVID-19
among residents or staff for the purposes of assisting with clinical
care, infection control, or staffing during the emergency period
described in section 1135(g)(1)(B) and the 1-year period immediately
following the end of such emergency period.''.
SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH
EMERGENCY RELATED TO CORONAVIRUS.
(a) In General.--Section 1923(f)(3) of the Social Security Act (42
U.S.C. 1396r-4(f)(3)) is amended--
(1) in subparagraph (A), by striking ``subparagraph (E)''
and inserting ``subparagraphs (E) and (F)'' ; and
(2) by adding at the end the following new subparagraph:
``(F) Allotments during the coronavirus temporary
medicaid fmap increase.--
``(i) In general.--Notwithstanding any other
provision of this subsection, for any fiscal year
for which the Federal medical assistance
percentage applicable to expenditures under this
section is increased pursuant to section 6008 of
the Families First Coronavirus Response Act, the
Secretary shall recalculate the annual DSH
allotment, including the DSH allotment specified
under paragraph (6)(A)(vi), to ensure that the
total DSH payments (including both Federal and
State shares) that a State may make related to a
fiscal year is equal to the total DSH payments
that the State could have made for such fiscal
year without such increase to the Federal medical
assistance percentage.
``(ii) <<NOTE: Determination.>> No
application to allotments beginning after covid-19
emergency period.--The DSH allotment for any State
for the first fiscal year beginning after the end
of the emergency period described in section
1135(g)(1)(B) or any succeeding fiscal year shall
be determined under this paragraph without regard
to the DSH allotments determined under clause
(i).''.
(b) <<NOTE: 42 USC 1396r-4 note.>> Effective Date.--The amendment
made by subsection (a) shall take effect and apply as if included in the
enactment of the Families First Coronavirus Response Act (Public Law
116-127).
[[Page 135 STAT. 219]]
Subtitle K--Children's Health Insurance Program
SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND
ADMINISTRATION AND TREATMENT UNDER CHIP.
(a) Coverage.--
(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:
``(11) <<NOTE: Time period.>> Required coverage of covid-19
vaccines and treatment.--Regardless of the type of coverage
elected by a State under subsection (a), the child health
assistance provided for a targeted low-income child, and, in the
case of a State that elects to provide pregnancy-related
assistance pursuant to section 2112, the pregnancy-related
assistance provided for a targeted low-income pregnant woman (as
such terms are defined for purposes of such section), shall
include coverage, during the period beginning on the date of the
enactment of this paragraph and ending on the last day of the
first calendar quarter that begins one year after the last day
of the emergency period described in section 1135(g)(1)(B), of--
``(A) a COVID-19 vaccine (and the administration of
the vaccine); and
``(B) testing and treatments for COVID-19, including
specialized equipment and therapies (including
preventive therapies), and, in the case of an individual
who is diagnosed with or presumed to have COVID-19,
during the period during which such individual has (or
is presumed to have) COVID-19, the treatment of a
condition that may seriously complicate the treatment of
COVID-19, if otherwise covered under the State child
health plan (or waiver of such plan).''.
(2) Prohibition of cost sharing.--Section 2103(e)(2) of the
Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by
section 6004(b)(3) of the Families First Coronavirus Response
Act, is amended--
(A) in the paragraph header, by inserting ``a covid-
19 vaccine, covid-19 treatment,'' before ``or pregnancy-
related assistance''; and
(B) by striking ``visits described in section
1916(a)(2)(G), or'' and inserting ``services described
in section 1916(a)(2)(G), vaccines described in section
1916(a)(2)(H) administered during the period described
in such section (and the administration of such
vaccines), testing or treatments described in section
1916(a)(2)(I) furnished during the period described in
such section, or''.
(b) Temporary Increase in Federal Payments for Coverage and
Administration of COVID-19 Vaccines.--Section 2105(c) of the Social
Security Act (42 U.S.C. 1397ee(c)) is amended by adding at the end the
following new paragraph:
``(12) Temporary enhanced payment for coverage and
administration of covid-19 vaccines.--During the period
described in section 1905(hh)(2), notwithstanding subsection
(b), the enhanced FMAP for a State, with respect to payments
under subsection (a) for expenditures under the State child
health plan (or a waiver of such plan) for a vaccine described
[[Page 135 STAT. 220]]
in section 1905(a)(4)(E) (and the administration of such a
vaccine), shall be equal to 100 percent.''.
(c) Adjustment of CHIP Allotments.--Section 2104(m) of the Social
Security Act (42 U.S.C. 1397dd(m)) is amended--
(1) in paragraph (2)(B), in the matter preceding clause (i),
by striking ``paragraphs (5) and (7)'' and inserting
``paragraphs (5), (7), and (12)''; and
(2) by adding at the end the following new paragraph:
``(12) <<NOTE: Effective date.>> Adjusting allotments to
account for increased federal payments for coverage and
administration of covid-19 vaccines.--If a State, commonwealth,
or territory receives payment for a fiscal year (beginning with
fiscal year 2021) under subsection (a) of section 2105 for
expenditures that are subject to the enhanced FMAP specified
under subsection (c)(12) of such section, the amount of the
allotment determined for the State, commonwealth, or territory
under this subsection--
``(A) for such fiscal year shall be increased by the
projected expenditures for such year by the State,
commonwealth, or territory under the State child health
plan (or a waiver of such plan) for vaccines described
in section 1905(a)(4)(E) (and the administration of such
vaccines); and
``(B) once actual expenditures are available in the
subsequent fiscal year, the fiscal year allotment that
was adjusted by the amount described in subparagraph (A)
shall be adjusted on the basis of the difference
between--
``(i) such projected amount of expenditures
described in subparagraph (A) for such fiscal year
described in such subparagraph by the State,
commonwealth, or territory; and
``(ii) the actual amount of expenditures for
such fiscal year described in subparagraph (A) by
the State, commonwealth, or territory under the
State child health plan (or waiver of such plan)
for vaccines described in section 1905(a)(4)(E)
(and the administration of such vaccines).''.
SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR
PREGNANT AND POSTPARTUM WOMEN.
(a) Modifications to Coverage.--
(1) In general.--Section 2107(e)(1) of the Social Security
Act (42 U.S.C. 1397gg(e)(1)) is amended--
(A) by redesignating subparagraphs (J) through (S)
as subparagraphs (K) through (T), respectively; and
(B) by inserting after subparagraph (I) the
following new subparagraph:
``(J) <<NOTE: Time period. Requirement.>>
Paragraphs (5) and (16) of section 1902(e) (relating to
the State option to provide medical assistance
consisting of full benefits during pregnancy and
throughout the 12-month postpartum period under title
XIX), if the State provides child health assistance for
targeted low-income children who are pregnant or to
targeted low-income pregnant women and the State has
elected to apply such paragraph (16) with respect to
pregnant women under title XIX, the provision of
assistance under the State child health plan or waiver
for targeted low-income children
[[Page 135 STAT. 221]]
or targeted low-income pregnant women during pregnancy
and the 12-month postpartum period shall be required and
not at the option of the State and shall include
coverage of all items or services provided to a targeted
low-income child or targeted low-income pregnant woman
(as applicable) under the State child health plan or
waiver).''.
(2) Optional coverage of targeted low-income pregnant
women.--Section 2112(d)(2)(A) of the Social Security Act (42
U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ``60-day
period'' the following: ``, or, in the case that subparagraph
(A) of section 1902(e)(16) applies to the State child health
plan (or waiver of such plan), pursuant to section 2107(e)(1),
the 12-month period,''.
(b) <<NOTE: Applicability. Time period. 42 USC 1397gg note.>>
Effective Date.--The amendments made by subsection (a), shall apply with
respect to State elections made under paragraph (16) of section 1902(e)
of the Social Security Act (42 U.S.C. 1396a(e)), as added by section
9812(a) of subtitle J of this title, during the 5-year period beginning
on the 1st day of the 1st fiscal year quarter that begins one year after
the date of the enactment of this Act.
Subtitle L--Medicare
SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN
ALL-URBAN STATES.
(a) In General.--Section 1886(d)(3)(E) of the Social Security Act
(42 U.S.C. 1395ww(d)(3)(E)) is amended--
(1) in clause (i), in the first sentence, by striking ``or
(iii)'' and inserting ``, (iii), or (iv)''; and
(2) by adding at the end the following new clause:
``(iv) Floor on area wage index for hospitals
in all-urban states.--
``(I) <<NOTE: Effective date.>> In
general.--For discharges occurring on or
after October 1, 2021, the area wage
index applicable under this subparagraph
to any hospital in an all-urban State
(as defined in subclause (IV)) may not
be less than the minimum area wage index
for the fiscal year for hospitals in
that State, as established under
subclause (II).
``(II) Minimum area wage index.--For
purposes of subclause (I), the Secretary
shall establish a minimum area wage
index for a fiscal year for hospitals in
each all-urban State using the
methodology described in section
412.64(h)(4)(vi) of title 42, Code of
Federal Regulations, as in effect for
fiscal year 2018.
``(III) Waiving budget neutrality.--
Pursuant to the fifth sentence of clause
(i), this clause shall not be applied in
a budget neutral manner.
``(IV) All-urban state defined.--In
this clause, the term `all-urban State'
means a State in which there are no
rural areas (as defined in paragraph
(2)(D)) or a State in which there are no
hospitals classified as rural under this
section.''.
[[Page 135 STAT. 222]]
(b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of the
Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, in the
fifth sentence--
(1) by striking ``and the amendments'' and inserting ``, the
amendments''; and
(2) by inserting ``, and the amendments made by section
9831(a) of the American Rescue Plan Act of 2021'' after ``Care
Act''.
SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY
APPLICATION OF CERTAIN MEDICARE
REQUIREMENTS WITH RESPECT TO AMBULANCE
SERVICES FURNISHED DURING CERTAIN
EMERGENCY PERIODS.
(a) Waiver Authority.--Section 1135(b) of the Social Security Act
(42 U.S.C. 1320b-5(b)) is amended--
(1) in the first sentence--
(A) in paragraph (7), by striking ``and'' at the
end;
(B) in paragraph (8), by striking the period at the
end and inserting ``; and''; and
(C) by inserting after paragraph (8) the following
new paragraph:
``(9) any requirement under section 1861(s)(7) or section
1834(l) that an ambulance service include the transport of an
individual to the extent necessary to allow payment for ground
ambulance services furnished in response to a 911 call (or the
equivalent in areas without a 911 call system) in cases in which
an individual would have been transported to a destination
permitted under Medicare regulations (as described in section
410.40 to title 42, Code of Federal Regulations (or successor
regulations)) but such transport did not occur as a result of
community-wide emergency medical service (EMS) protocols due to
the public health emergency described in subsection
(g)(1)(B).''; and
(2) in the flush matter at the end, by adding at the end the
following: ``Ground ambulance services for which payment is made
pursuant to paragraph (9) shall be paid at the base rate that
would have been paid under the fee schedule established under
1834(l) (excluding any mileage payment) if the individual had
been so transported and, with respect to ambulance services
furnished by a critical access hospital or an entity described
in paragraph (8) of such section, at the amount that otherwise
would be paid under such paragraph.''.
(b) Emergency Period Exception.--Section 1135(g)(1)(B) of the Social
Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is amended, in the matter
preceding clause (i), by striking ``subsection (b)(8)'' and inserting
``paragraphs (8) and (9) of subsection (b)''.
SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated to
the inspector general of the Department of Health and Human Services for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $5,000,000, to remain available until expended, for
oversight of activities supported with funds appropriated to the
Department of Health and Human Services to prevent, prepare for, and
respond to coronavirus 2019 or COVID-19, domestically or
internationally.
[[Page 135 STAT. 223]]
Subtitle M--Coronavirus State and Local Fiscal Recovery Funds
SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.
(a) In General.--Title VI of the Social Security Act (42 U.S.C. 801
et seq.) is amended by adding at the end the following:
``SEC. 602. <<NOTE: 42 USC 802.>> CORONAVIRUS STATE FISCAL
RECOVERY FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated--
``(1) $219,800,000,000, to remain available through December
31, 2024, for making payments under this section to States,
territories, and Tribal governments to mitigate the fiscal
effects stemming from the public health emergency with respect
to the Coronavirus Disease (COVID-19); and
``(2) $50,000,000, to remain available until expended, for
the costs of the Secretary for administration of the funds
established under this title.
``(b) Authority to Make Payments.--
``(1) Payments to territories.--
``(A) In general.--The Secretary shall reserve
$4,500,000,000 of the amount appropriated under
subsection (a)(1) to make payments to the territories.
``(B) Allocation.--Of the amount reserved under
subparagraph (A)--
``(i) 50 percent of such amount shall be
allocated by the Secretary equally to each
territory; and
``(ii) 50 percent of such amount shall be
allocated by the Secretary as an additional amount
to each territory in an amount which bears the
same proportion to \1/2\ of the total amount
reserved under subparagraph (A) as the population
of the territory bears to the total population of
all such territories.
``(C) Payment.--The Secretary shall pay each
territory the total of the amounts allocated for the
territory under subparagraph (B) in accordance with
paragraph (6).
``(2) Payments to tribal governments.--
``(A) In general.--The Secretary shall reserve
$20,000,000,000 of the amount appropriated under
subsection (a)(1) to make payments to Tribal
governments.
``(B) Allocation.--Of the amount reserved under
subparagraph (A)--
``(i) $1,000,000,000 shall be allocated by the
Secretary equally among each of the Tribal
governments; and
``(ii) $19,000,000,000 shall be allocated by
the Secretary to the Tribal governments in a
manner determined by the Secretary.
``(C) Payment.-- The Secretary shall pay each Tribal
government the total of the amounts allocated for the
Tribal government under subparagraph (B) in accordance
with paragraph (6).
``(3) Payments to each of the 50 states and the district of
columbia.--
[[Page 135 STAT. 224]]
``(A) In general.--The Secretary shall reserve
$195,300,000,000 of the amount appropriated under
subsection (a)(1) to make payments to each of the 50
States and the District of Columbia.
``(B) Allocations.--Of the amount reserved under
subparagraph (A)--
``(i) $25,500,000,000 of such amount shall be
allocated by the Secretary equally among each of
the 50 States and the District of Columbia;
``(ii) an amount equal to $1,250,000,000 less
the amount allocated for the District of Columbia
pursuant to section 601(c)(6) shall be allocated
by the Secretary as an additional amount to the
District of Columbia; and
``(iii) <<NOTE: Estimates. Time period.>> an
amount equal to the remainder of the amount
reserved under subparagraph (A) after the
application of clauses (i) and (ii) of this
subparagraph shall be allocated by the Secretary
as an additional amount to each of the 50 States
and the District of Columbia in an amount which
bears the same proportion to such remainder as the
average estimated number of seasonally-adjusted
unemployed individuals (as measured by the Bureau
of Labor Statistics Local Area Unemployment
Statistics program) in the State or District of
Columbia over the 3-month period ending with
December 2020 bears to the average estimated
number of seasonally-adjusted unemployed
individuals in all of the 50 States and the
District of Columbia over the same period.
``(C) Payment.--
``(i) In general.--Subject to clause (ii), the
Secretary shall pay each of the 50 States and the
District of Columbia, from the amount reserved
under subparagraph (A), the total of the amounts
allocated for the State and District of Columbia
under subparagraph (B) in accordance with
paragraph (6).
``(ii) Minimum payment requirement.--
``(I) In general.--The sum of--
``(aa) the total amounts
allocated for 1 of the 50 States
or the District of Columbia
under subparagraph (B) (as
determined without regard to
this clause); and
``(bb) the amounts allocated
under section 603 to the State
(for distribution by the State
to nonentitlement units of local
government in the State) and to
metropolitan cities and counties
in the State;
shall not be less than the amount
allocated to the State or District of
Columbia for fiscal year 2020 under
section 601, including any amount paid
directly to a unit of local government
in the State under such section.
``(II) <<NOTE: Determination. Compliance.
>> Pro rata adjustment.--The Secretary
shall adjust on a pro rata basis the
amount of the allocations for each of
the 50 States and the District of
Columbia determined under subparagraph
(B)(iii) (without regard to this clause)
to
[[Page 135 STAT. 225]]
the extent necessary to comply with the
requirement of subclause (I).
``(4) Pro rata adjustment authority.--The amounts otherwise
determined for allocation and payment under paragraphs (1), (2),
and (3) may be adjusted by the Secretary on a pro rata basis to
the extent necessary to ensure that all available funds are
allocated to States, territories, and Tribal governments in
accordance with the requirements specified in each such
paragraph (as applicable).
``(5) <<NOTE: Determination.>> Population data.--For
purposes of determining allocations for a territory under this
section, the population of the territory shall be determined
based on the most recent data available from the Bureau of the
Census.
``(6) <<NOTE: Deadlines.>> Timing.--
``(A) States and territories.--
``(i) In general.--To the extent practicable,
subject to clause (ii), with respect to each State
and territory allocated a payment under this
subsection, the Secretary shall make the payment
required for the State or territory not later than
60 days after the date on which the certification
required under subsection (d)(1) is provided to
the Secretary.
``(ii) Authority to split payment.--
``(I) <<NOTE: Time period.>> In
general.--The Secretary shall have the
authority to withhold payment of up to
50 percent of the amount allocated to
each State and territory (other than
payment of the amount allocated under
paragraph (3)(B)(ii) to the District of
Columbia) for a period of up to 12
months from the date on which the State
or territory provides the certification
required under subsection (d)(1). The
Secretary shall exercise such authority
with respect to a State or territory
based on the unemployment rate in the
State or territory as of such date.
``(II) <<NOTE: Requirement.>>
Payment of withheld amount.--Before
paying to a State or territory the
remainder of an amount allocated to the
State or territory (subject to subclause
(III)) that has been withheld by the
Secretary under subclause (I), the
Secretary shall require the State or
territory to submit a second
certification under subsection (d)(1),
in addition to such other information as
the Secretary may require.
``(III) Recovery of amounts subject
to recoupment.--If a State or territory
is required under subsection (e) to
repay funds for failing to comply with
subsection (c), the Secretary may reduce
the amount otherwise payable to the
State or territory under subclause (II)
by the amount that the State or
territory would otherwise be required to
repay under such subsection (e).
``(B) Tribal governments.--To the extent
practicable, with respect to each Tribal government for
which an amount is allocated under this subsection, the
Secretary shall make the payment required for the Tribal
government
[[Page 135 STAT. 226]]
not later than 60 days after the date of enactment of
this section.
``(C) Initial payment to district of columbia.--The
Secretary shall pay the amount allocated under paragraph
(3)(B)(ii) to the District of Columbia not later than 15
days after the date of enactment of this section.
``(c) Requirements.--
``(1) <<NOTE: Deadline.>> Use of funds.--Subject to
paragraph (2), and except as provided in paragraph (3), a State,
territory, or Tribal government shall only use the funds
provided under a payment made under this section, or transferred
pursuant to section 603(c)(4), to cover costs incurred by the
State, territory, or Tribal government, by December 31, 2024--
``(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID-19) or
its negative economic impacts, including assistance to
households, small businesses, and nonprofits, or aid to
impacted industries such as tourism, travel, and
hospitality;
``(B) <<NOTE: Grants.>> to respond to workers
performing essential work during the COVID-19 public
health emergency by providing premium pay to eligible
workers of the State, territory, or Tribal government
that are performing such essential work, or by providing
grants to eligible employers that have eligible workers
who perform essential work;
``(C) for the provision of government services to
the extent of the reduction in revenue of such State,
territory, or Tribal government due to the COVID-19
public health emergency relative to revenues collected
in the most recent full fiscal year of the State,
territory, or Tribal government prior to the emergency;
or
``(D) to make necessary investments in water, sewer,
or broadband infrastructure.
``(2) Further restriction on use of funds.--
``(A) In general.--A State or territory shall not
use the funds provided under this section or transferred
pursuant to section 603(c)(4) to either directly or
indirectly offset a reduction in the net tax revenue of
such State or territory resulting from a change in law,
regulation, or administrative interpretation during the
covered period that reduces any tax (by providing for a
reduction in a rate, a rebate, a deduction, a credit, or
otherwise) or delays the imposition of any tax or tax
increase.
``(B) Pension funds.--No State or territory may use
funds made available under this section for deposit into
any pension fund.
``(3) Transfer authority.--A State, territory, or Tribal
government receiving a payment from funds made available under
this section may transfer funds to a private nonprofit
organization (as that term is defined in paragraph (17) of
section 401 of the McKinney-Vento Homeless Assistance Act (42
U.S.C. 11360(17)), a Tribal organization (as that term is
defined in section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5304)), a public benefit
corporation involved in the transportation of passengers or
cargo, or a special-purpose unit of State or local government.
``(d) Certifications and Reports.--
[[Page 135 STAT. 227]]
``(1) In general.--In order for a State or territory to
receive a payment under this section, or a transfer of funds
under section 603(c)(4), the State or territory shall provide
the Secretary with a certification, signed by an authorized
officer of such State or territory, that such State or territory
requires the payment or transfer to carry out the activities
specified in subsection (c) of this section and will use any
payment under this section, or transfer of funds under section
603(c)(4), in compliance with subsection (c) of this section.
``(2) Reporting.--Any State, territory, or Tribal government
receiving a payment under this section shall provide to the
Secretary periodic reports providing a detailed accounting of--
``(A) the uses of funds by such State, territory, or
Tribal government, including, in the case of a State or
a territory, all modifications to the State's or
territory's tax revenue sources during the covered
period; and
``(B) such other information as the Secretary may
require for the administration of this section.
``(e) <<NOTE: Requirement.>> Recoupment.--Any State, territory, or
Tribal government that has failed to comply with subsection (c) shall be
required to repay to the Secretary an amount equal to the amount of
funds used in violation of such subsection, provided that, in the case
of a violation of subsection (c)(2)(A), the amount the State or
territory shall be required to repay shall be lesser of--
``(1) the amount of the applicable reduction to net tax
revenue attributable to such violation; and
``(2) the amount of funds received by such State or
territory pursuant to a payment made under this section or a
transfer made under section 603(c)(4).
``(f) Regulations.--The Secretary shall have the authority to issue
such regulations as may be necessary or appropriate to carry out this
section.
``(g) Definitions.--In this section:
``(1) Covered period.--The term `covered period' means, with
respect to a State, territory, or Tribal government, the period
that--
``(A) begins on March 3, 2021; and
``(B) ends on the last day of the fiscal year of
such State, territory, or Tribal government in which all
funds received by the State, territory, or Tribal
government from a payment made under this section or a
transfer made under section 603(c)(4) have been expended
or returned to, or recovered by, the Secretary.
``(2) Eligible workers.--The term `eligible workers' means
those workers needed to maintain continuity of operations of
essential critical infrastructure sectors and additional sectors
as each Governor of a State or territory, or each Tribal
government, may designate as critical to protect the health and
well-being of the residents of their State, territory, or Tribal
government.
``(3) Premium pay.--The term `premium pay' means an amount
of up to $13 per hour that is paid to an eligible worker, in
addition to wages or remuneration the eligible worker otherwise
receives, for all work performed by the eligible worker during
the COVID-19 public health emergency. Such
[[Page 135 STAT. 228]]
amount may not exceed $25,000 with respect to any single
eligible worker.
``(4) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(5) State.--The term `State' means each of the 50 States
and the District of Columbia.
``(6) Territory.--The term `territory' means the
Commonwealth of Puerto Rico, the United States Virgin Islands,
Guam, the Commonwealth of the Northern Mariana Islands, and
American Samoa.
``(7) Tribal government.--The term `Tribal Government' means
the recognized governing body of any Indian or Alaska Native
tribe, band, nation, pueblo, village, community, component band,
or component reservation, individually identified (including
parenthetically) in the list published most recently as of the
date of enactment of this Act pursuant to section 104 of the
Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C.
5131).
``SEC. 603. <<NOTE: 42 USC 803.>> CORONAVIRUS LOCAL FISCAL
RECOVERY FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $130,200,000,000, to remain
available through December 31, 2024, for making payments under this
section to metropolitan cities, nonentitlement units of local
government, and counties to mitigate the fiscal effects stemming from
the public health emergency with respect to the Coronavirus Disease
(COVID-19).
``(b) Authority to Make Payments.--
``(1) Metropolitan cities.--
``(A) In general.--Of the amount appropriated under
subsection (a), the Secretary shall reserve
$45,570,000,000 to make payments to metropolitan cities.
``(B) Allocation and payment.--From the amount
reserved under subparagraph (A), the Secretary shall
allocate and, in accordance with paragraph (7), pay to
each metropolitan city an amount determined for the
metropolitan city consistent with the formula under
section 106(b) of the Housing and Community Development
Act of 1974 (42 U.S.C. 5306(b)), except that, in
applying such formula, the Secretary shall substitute
`all metropolitan cities' for `all metropolitan areas'
each place it appears.
``(2) Nonentitlement units of local government.--
``(A) In general.--Of the amount appropriated under
subsection (a), the Secretary shall reserve
$19,530,000,000 to make payments to States for
distribution by the State to nonentitlement units of
local government in the State.
``(B) Allocation and payment.--From the amount
reserved under subparagraph (A), the Secretary shall
allocate and, in accordance with paragraph (7), pay to
each State an amount which bears the same proportion to
such reserved amount as the total population of all
areas that are non-metropolitan cities in the State
bears to the total population of all areas that are non-
metropolitan cities in all such States.
``(C) <<NOTE: Deadlines.>> Distribution to
nonentitlement units of local government.--
[[Page 135 STAT. 229]]
``(i) In general.--Not later than 30 days
after a State receives a payment under
subparagraph (B), the State shall distribute to
each nonentitlement unit of local government in
the State an amount that bears the same proportion
to the amount of such payment as the population of
the nonentitlement unit of local government bears
to the total population of all the nonentitlement
units of local government in the State, subject to
clause (iii).
``(ii) <<NOTE: Time period.>> Distribution of
funds.--
``(I) <<NOTE: Certification.>>
Extension for distribution.--If an
authorized officer of a State required
to make distributions under clause (i)
certifies in writing to the Secretary
before the end of the 30-day
distribution period described in such
clause that it would constitute an
excessive administrative burden for the
State to meet the terms of such clause
with respect to 1 or more such
distributions, the authorized officer
may request, and the Secretary shall
grant, an extension of such period of
not more than 30 days to allow the State
to make such distributions in accordance
with clause (i).
``(II) Additional extensions.--
``(aa) In general.--If a
State has been granted an
extension to the distribution
period under subclause (I) but
is unable to make all the
distributions required under
clause (i) before the end of
such period as extended, an
authorized officer of the State
may request an additional
extension of the distribution
period of not more than 30 days.
The Secretary may grant a
request for an additional
extension of such period only
if--
``(AA) <<NOTE: Plan.>>
the authorized officer
making such request provides
a written plan to the
Secretary specifying, for
each distribution for which
an additional extension is
requested, when the State
expects to make such
distribution and the actions
the State has taken and will
take in order to make all
such distributions before
the end of the distribution
period (as extended under
subclause (I) and this
subclause); and
``(BB) <<NOTE: Determination.
>> the Secretary determines
that such plan is reasonably
designed to distribute all
such funds to nonentitlement
units of local government by
the end of the distribution
period (as so extended).
``(bb) Further additional
extensions.--If a State granted
an additional extension of the
distribution period under item
(aa) requires any further
additional extensions of such
period, the request only may be
made and granted subject to the
requirements specified in item
(aa).
``(iii) Capped amount.--The total amount
distributed to a nonentitlement unit of local
government
[[Page 135 STAT. 230]]
under this paragraph may not exceed the amount
equal to 75 percent of the most recent budget for
the nonentitlement unit of local government as of
January 27, 2020.
``(iv) Return of excess amounts.--Any amounts
not distributed to a nonentitlement unit of local
government as a result of the application of
clause (iii) shall be returned to the Secretary.
``(D) <<NOTE: Time period.>> Penalty for
noncompliance.--If, by the end of the 120-day period
that begins on the date a State receives a payment from
the amount allocated under subparagraph (B) or, if
later, the last day of the distribution period for the
State (as extended with respect to the State under
subparagraph (C)(ii)), such State has failed to make all
the distributions from such payment in accordance with
the terms of subparagraph (C) (including any extensions
of the distribution period granted in accordance with
such subparagraph), an amount equal to the amount of
such payment that remains undistributed as of such date
shall be booked as a debt of such State owed to the
Federal Government, shall be paid back from the State's
allocation provided under section 602(b)(3)(B)(iii), and
shall be deposited into the general fund of the
Treasury.
``(3) Counties.--
``(A) Amount.--From the amount appropriated under
subsection (a), the Secretary shall reserve and allocate
$65,100,000,000 of such amount to make payments directly
to counties in an amount which bears the same proportion
to the total amount reserved under this paragraph as the
population of each such county bears to the total
population of all such entities and shall pay such
allocated amounts to such counties in accordance with
paragraph (7).
``(B) Special rules.--
``(i) Urban counties.--No county that is an
`urban county' (as defined in section 102 of the
Housing and Community Development Act of 1974 (42
U.S.C. 5302)) shall receive less than the amount
the county would otherwise receive if the amount
paid under this paragraph were allocated to
metropolitan cities and urban counties under
section 106(b) of the Housing and Community
Development Act of 1974 (42 U.S.C. 5306(b)).
``(ii) <<NOTE: Distribution.>> Counties that
are not units of general local government.--In the
case of an amount to be paid to a county that is
not a unit of general local government, the amount
shall instead be paid to the State in which such
county is located, and such State shall distribute
such amount to each unit of general local
government within such county in an amount that
bears the same proportion to the amount to be paid
to such county as the population of such units of
general local government bears to the total
population of such county.
``(iii) District of columbia.--For purposes of
this paragraph, the District of Columbia shall be
considered to consist of a single county that is a
unit of general local government.
[[Page 135 STAT. 231]]
``(4) Consolidated governments.--A unit of general local
government that has formed a consolidated government, or that is
geographically contained (in full or in part) within the
boundaries of another unit of general local government may
receive a distribution under each of paragraphs (1), (2), and
(3), as applicable, based on the respective formulas specified
in such paragraphs.
``(5) Pro rata adjustment authority.--The amounts otherwise
determined for allocation and payment under paragraphs (1), (2),
and (3) may be adjusted by the Secretary on a pro rata basis to
the extent necessary to ensure that all available funds are
distributed to metropolitan cities, counties, and States in
accordance with the requirements specified in each paragraph (as
applicable) and the certification requirement specified in
subsection (d).
``(6) <<NOTE: Determination.>> Population.--For purposes of
determining allocations under this section, the population of an
entity shall be determined based on the most recent data are
available from the Bureau of the Census or, if not available,
from such other data as a State determines appropriate.
``(7) Timing.--
``(A) <<NOTE: Deadline.>> First tranche amount.--To
the extent practicable, with respect to each
metropolitan city for which an amount is allocated under
paragraph (1), each State for which an amount is
allocated under paragraph (2) for distribution to
nonentitlement units of local government, and each
county for which an amount is allocated under paragraph
(3), the Secretary shall pay from such allocation the
First Tranche Amount for such city, State, or county not
later than 60 days after the date of enactment of this
section.
``(B) <<NOTE: Time period.>> Second tranche
amount.--The Secretary shall pay to each metropolitan
city for which an amount is allocated under paragraph
(1), each State for which an amount is allocated under
paragraph (2) for distribution to nonentitlement units
of local government, and each county for which an amount
is allocated under paragraph (3), the Second Tranche
Amount for such city, State, or county not earlier than
12 months after the date on which the First Tranche
Amount is paid to the city, State, or county.
``(c) Requirements.--
``(1) <<NOTE: Deadline.>> Use of funds.--Subject to
paragraph (2), and except as provided in paragraphs (3) and (4),
a metropolitan city, nonentitlement unit of local government, or
county shall only use the funds provided under a payment made
under this section to cover costs incurred by the metropolitan
city, nonentitlement unit of local government, or county, by
December 31, 2024--
``(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID-19) or
its negative economic impacts, including assistance to
households, small businesses, and nonprofits, or aid to
impacted industries such as tourism, travel, and
hospitality;
[[Page 135 STAT. 232]]
``(B) to respond to workers performing essential
work during the COVID-19 public health emergency by
providing premium pay to eligible workers of the
metropolitan city, nonentitlement unit of local
government, or county that are performing such essential
work, or by providing grants to eligible employers that
have eligible workers who perform essential work;
``(C) for the provision of government services to
the extent of the reduction in revenue of such
metropolitan city, nonentitlement unit of local
government, or county due to the COVID-19 public health
emergency relative to revenues collected in the most
recent full fiscal year of the metropolitan city,
nonentitlement unit of local government, or county prior
to the emergency; or
``(D) to make necessary investments in water, sewer,
or broadband infrastructure.
``(2) Pension funds.--No metropolitan city, nonentitlement
unit of local government, or county may use funds made available
under this section for deposit into any pension fund.
``(3) Transfer authority.--A metropolitan city,
nonentitlement unit of local government, or county receiving a
payment from funds made available under this section may
transfer funds to a private nonprofit organization (as that term
is defined in paragraph (17) of section 401 of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a public
benefit corporation involved in the transportation of passengers
or cargo, or a special-purpose unit of State or local
government.
``(4) Transfers to states.--Notwithstanding paragraph (1), a
metropolitan city, nonentitlement unit of local government, or
county receiving a payment from funds made available under this
section may transfer such funds to the State in which such
entity is located.
``(d) Reporting.--Any metropolitan city, nonentitlement unit of
local government, or county receiving funds provided under a payment
made under this section shall provide to the Secretary periodic reports
providing a detailed accounting of the uses of such funds by such
metropolitan city, nonentitlement unit of local government, or county
and including such other information as the Secretary may require for
the administration of this section.
``(e) <<NOTE: Requirement.>> Recoupment.--Any metropolitan city,
nonentitlement unit of local government, or county that has failed to
comply with subsection (c) shall be required to repay to the Secretary
an amount equal to the amount of funds used in violation of such
subsection.
``(f) Regulations.--The Secretary shall have the authority to issue
such regulations as may be necessary or appropriate to carry out this
section.
``(g) Definitions.--In this section:
``(1) County.--The term `county' means a county, parish, or
other equivalent county division (as defined by the Bureau of
the Census).
``(2) Eligible workers.--The term `eligible workers' means
those workers needed to maintain continuity of operations of
essential critical infrastructure sectors and additional sectors
as each chief executive officer of a metropolitan city,
nonentitlement unit of local government, or county may designate
as critical to protect the health and well-being of the
residents
[[Page 135 STAT. 233]]
of their metropolitan city, nonentitlement unit of local
government, or county.
``(3) First tranche amount.--The term `First Tranche Amount'
means, with respect to each metropolitan city for which an
amount is allocated under subsection (b)(1), each State for
which an amount is allocated under subsection (b)(2) for
distribution to nonentitlement units of local government, and
each county for which an amount is allocated under subsection
(b)(3), 50 percent of the amount so allocated to such
metropolitan city, State, or county (as applicable).
``(4) Metropolitan city.--The term `metropolitan city' has
the meaning given that term in section 102(a)(4) of the Housing
and Community Development Act of 1974 (42 U.S.C. 5302(a)(4)) and
includes cities that relinquish or defer their status as a
metropolitan city for purposes of receiving allocations under
section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
``(5) Nonentitlement unit of local government.--The term
`nonentitlement unit of local government' means a `city', as
that term is defined in section 102(a)(5) of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302(a)(5))), that
is not a metropolitan city.
``(6) Premium pay.--The term `premium pay' has the meaning
given such term in section 602(g).
``(7) Second tranche amount.--The term `Second Tranche
Amount' means, with respect to each metropolitan city for which
an amount is allocated under subsection (b)(1), each State for
which an amount is allocated under subsection (b)(2) for
distribution to nonentitlement units of local government, and
each county for which an amount is allocated under subsection
(b)(3), an amount not to exceed 50 percent of the amount so
allocated to such metropolitan city, State, or county (as
applicable).
``(8) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(9) State.--The term `State' means each of the 50 States,
the District of Columbia, the Commonwealth of Puerto Rico, the
United States Virgin Islands, Guam, the Commonwealth of the
Northern Mariana Islands, and American Samoa.
``(10) Unit of general local government.--The term `unit of
general local government' has the meaning given that term in
section 102(a)(1) of the Housing and Community Development Act
of 1974 (42 U.S.C. 5302(a)(1)).
``SEC. 604. <<NOTE: 42 USC 804.>> CORONAVIRUS CAPITAL PROJECTS
FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $10,000,000,000, to remain
available until expended, for making payments to States, territories,
and Tribal governments to carry out critical capital projects directly
enabling work, education, and health monitoring, including remote
options, in response to the public health emergency with respect to the
Coronavirus Disease (COVID-19).
``(b) Payments.--
``(1) Minimum amounts.--From the amount appropriated under
subsection (a)--
``(A) the Secretary shall pay $100,000,000 to each
State;
[[Page 135 STAT. 234]]
``(B) the Secretary shall pay $100,000,000 of such
amount in equal shares to the United States Virgin
Islands, Guam, American Samoa, the Commonwealth of the
Northern Mariana Islands, the Republic of the Marshall
Islands, the Federated States of Micronesia, and the
Republic of Palau; and
``(C) the Secretary shall pay $100,000,000 of such
amount in equal shares to Tribal governments and the
State of Hawaii (in addition to the amount paid to the
State of Hawaii under subparagraph (A)), of which--
``(i) not less than $50,000 shall be paid to
each Tribal government; and
``(ii) not less than $50,000, and not more
than $200,000, shall be paid to the State of
Hawaii for the exclusive use of the Department of
Hawaiian Home Lands and the Native Hawaiian
Education Programs to assist Native Hawaiians in
accordance with this section.
``(2) Remaining amounts.--
``(A) <<NOTE: Allocations.>> In general.--From the
amount of the appropriation under subsection (a) that
remains after the application of paragraph (1), the
Secretary shall make payments to States based on
population such that--
``(i) 50 percent of such amount shall be
allocated among the States based on the proportion
that the population of each State bears to the
population of all States;
``(ii) 25 percent of such amount shall be
allocated among the States based on the proportion
that the number of individuals living in rural
areas in each State bears to the number of
individuals living in rural areas in all States;
and
``(iii) 25 percent of such amount shall be
allocated among the States based on the proportion
that the number of individuals with a household
income that is below 150 percent of the poverty
line applicable to a family of the size involved
in each State bears to the number of such
individuals in all States.
``(B) <<NOTE: Determinations.>> Data.--In
determining the allocations to be made to each State
under subparagraph (A), the Secretary of the Treasury
shall use the most recent data available from the Bureau
of the Census.
``(c) <<NOTE: Grants. Deadline.>> Timing.--The Secretary shall
establish a process of applying for grants to access funding made
available under section (b) not later than 60 days after enactment of
this section.
``(d) Definitions.--In this section:
``(1) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(2) State.--The term `State' means each of the 50 States,
the District of Columbia, and Puerto Rico.
``(3) Tribal government.--The term `Tribal government' has
the meaning given such term in section 602(g).
``SEC. 605. <<NOTE: 42 USC 805.>> LOCAL ASSISTANCE AND TRIBAL
CONSISTENCY FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $2,000,000,000 to
[[Page 135 STAT. 235]]
remain available until September 30, 2023, with amounts to be obligated
for each of fiscal years 2022 and 2023 in accordance with subsection
(b), for making payments under this section to eligible revenue sharing
counties and eligible Tribal governments.
``(b) <<NOTE: Allocations. Determinations. Time period.>> Authority
to Make Payments.--
``(1) Payments to eligible revenue sharing counties.--For
each of fiscal years 2022 and 2023, the Secretary shall reserve
$750,000,000 of the total amount appropriated under subsection
(a) to allocate and pay to each eligible revenue sharing county
in amounts that are determined by the Secretary taking into
account economic conditions of each eligible revenue sharing
county, using measurements of poverty rates, household income,
land values, and unemployment rates as well as other economic
indicators, over the 20-year period ending with September 30,
2021.
``(2) Payments to eligible tribal governments.--For each of
fiscal years 2022 and 2023, the Secretary shall reserve
$250,000,000 of the total amount appropriated under subsection
(a) to allocate and pay to eligible Tribal governments in
amounts that are determined by the Secretary taking into account
economic conditions of each eligible Tribe.
``(c) <<NOTE: Lobbying>> Use of Payments.--An eligible revenue
sharing county or an eligible Tribal government may use funds provided
under a payment made under this section for any governmental purpose
other than a lobbying activity.
``(d) Reporting Requirement.--Any eligible revenue sharing county
receiving a payment under this section shall provide to the Secretary
periodic reports providing a detailed accounting of the uses of fund by
such eligible revenue sharing county and such other information as the
Secretary may require for the administration of this section.
``(e) <<NOTE: Requirement.>> Recoupment.--Any eligible revenue
sharing county that has failed to submit a report required under
subsection (d) or failed to comply with subsection (c), shall be
required to repay to the Secretary an amount equal to--
``(1) in the case of a failure to comply with subsection
(c), the amount of funds used in violation of such subsection;
and
``(2) <<NOTE: Determination.>> in the case of a failure to
submit a report required under subsection (d), such amount as
the Secretary determines appropriate, but not to exceed 5
percent of the amount paid to the eligible revenue sharing
county under this section for all fiscal years.
``(f) Definitions.--In this section:
``(1) Eligible revenue sharing county.--The term `eligible
revenue sharing county' means--
``(A) <<NOTE: Determinations.>> a county, parish,
or borough--
``(i) that is independent of any other unit of
local government; and
``(ii) that, as determined by the Secretary,
is the principal provider of government services
for the area within its jurisdiction; and
``(iii) for which, as determined by the
Secretary, there is a negative revenue impact due
to implementation of a Federal program or changes
to such program; and
[[Page 135 STAT. 236]]
``(B) the District of Columbia, the Commonwealth of
Puerto Rico, Guam, and the United States Virgin Islands.
``(2) Eligible tribal government.--The term `eligible Tribal
government' means the recognized governing body of an eligible
Tribe.
``(3) Eligible tribe.--The term `eligible Tribe' means any
Indian or Alaska Native tribe, band, nation, pueblo, village,
community, component band, or component reservation,
individually identified (including parenthetically) in the list
published most recently as of the date of enactment of this
section pursuant to section 104 of the Federally Recognized
Indian Tribe List Act of 1994 (25 U.S.C. 5131).
``(4) Secretary.--The term `Secretary' means the Secretary
of the Treasury.''.
(b) Conforming Amendment.--The heading for title VI of the Social
Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND'' and
inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS FUNDS''.
Subtitle N--Other Provisions
SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.
Part A of title XI of the Social Security Act (42 U.S.C. 1301 et
seq.) is amended by adding at the end the following:
``SEC. 1150C. <<NOTE: 42 USC 1320b-26.>> FUNDING FOR PROVIDERS
RELATING TO COVID-19.
``(a) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary, for fiscal year 2021, out of any monies
in the Treasury not otherwise appropriated, $8,500,000,000 for purposes
of making payments to eligible health care providers for health care
related expenses and lost revenues that are attributable to COVID-19.
Amounts appropriated under the preceding sentence shall remain available
until expended.
``(b) Application Requirement.--To be eligible for a payment under
this section, an eligible health care provider shall submit to the
Secretary an application in such form and manner as the Secretary shall
prescribe. Such application shall contain the following:
``(1) A statement justifying the need of the provider for
the payment, including documentation of the health care related
expenses attributable to COVID-19 and lost revenues attributable
to COVID-19.
``(2) The tax identification number of the provider.
``(3) <<NOTE: Reports.>> Such assurances as the Secretary
determines appropriate that the eligible health care provider
will maintain and make available such documentation and submit
such reports (at such time, in such form, and containing such
information as the Secretary shall prescribe) as the Secretary
determines is necessary to ensure compliance with any conditions
imposed by the Secretary under this section.
``(4) Any other information determined appropriate by the
Secretary.
``(c) Limitation.--Payments made to an eligible health care provider
under this section may not be used to reimburse any expense or loss
that--
``(1) has been reimbursed from another source; or
[[Page 135 STAT. 237]]
``(2) another source is obligated to reimburse.
``(d) Application of Requirements, Rules, and Procedures.--The
Secretary shall apply any requirements, rules, or procedures as the
Secretary deems appropriate for the efficient execution of this section.
``(e) Definitions.--In this section:
``(1) Eligible health care provider.--The term `eligible
health care provider' means--
``(A) a provider of services (as defined in section
1861(u)) or a supplier (as defined in section 1861(d))
that--
``(i) is enrolled in the Medicare program
under title XVIII under section 1866(j) (including
temporarily enrolled during the emergency period
described in section 1135(g)(1)(B) for such
period);
``(ii) provides diagnoses, testing, or care
for individuals with possible or actual cases of
COVID-19; and
``(iii) is a rural provider or supplier; or
``(B) a provider or supplier that--
``(i) is enrolled with a State Medicaid plan
under title XIX (or a waiver of such plan) in
accordance with subsections (a)(77) and (kk) of
section 1902 (including enrolled pursuant to
section 1902(a)(78) or section 1932(d)(6)) or
enrolled with a State child health plan under
title XXI (or a waiver of such plan) in accordance
with subparagraph (G) of section 2107(e)(1)
(including enrolled pursuant to subparagraph (D)
or (Q) of such section);
``(ii) provides diagnoses, testing, or care
for individuals with possible or actual cases of
COVID-19; and
``(iii) is a rural provider or supplier.
``(2) Health care related expenses attributable to covid-
19.--The term `health care related expenses attributable to
COVID-19' means health care related expenses to prevent, prepare
for, and respond to COVID-19, including the building or
construction of a temporary structure, the leasing of a
property, the purchase of medical supplies and equipment,
including personal protective equipment and testing supplies,
providing for increased workforce and training (including
maintaining staff, obtaining additional staff, or both), the
operation of an emergency operation center, retrofitting a
facility, providing for surge capacity, and other expenses
determined appropriate by the Secretary.
``(3) Lost revenue attributable to covid-19.--The term `lost
revenue attributable to COVID-19' has the meaning given that
term in the Frequently Asked Questions guidance released by the
Department of Health and Human Services in June 2020, including
the difference between such provider's budgeted and actual
revenue if such budget had been established and approved prior
to March 27, 2020.
``(4) Payment.-- The term `payment' includes, as determined
appropriate by the Secretary, a pre-payment, a prospective
payment, a retrospective payment, or a payment through a grant
or other mechanism.
``(5) Rural provider or supplier.--The term `rural provider
or supplier' means--
``(A) a--
[[Page 135 STAT. 238]]
``(i) provider or supplier located in a rural
area (as defined in section 1886(d)(2)(D)); or
``(ii) provider treated as located in a rural
area pursuant to section 1886(d)(8)(E);
``(B) a provider or supplier located in any other
area that serves rural patients (as defined by the
Secretary), which may include, but is not required to
include, a metropolitan statistical area with a
population of less than 500,000 (determined based on the
most recently available data);
``(C) a rural health clinic (as defined in section
1861(aa)(2));
``(D) a provider or supplier that furnishes home
health, hospice, or long-term services and supports in
an individual's home located in a rural area (as defined
in section 1886(d)(2)(D)); or
``(E) any other rural provider or supplier (as
defined by the Secretary).''.
SEC. 9912. EXTENSION OF CUSTOMS USER FEES.
(a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
(1) in subparagraph (A), by striking ``October 21, 2029''
and inserting ``September 30, 2030''; and
(2) in subparagraph (B)(i), by striking ``October 21, 2029''
and inserting ``September 30, 2030''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the United
States-Korea Free Trade Agreement Implementation Act (Public Law 112-41;
19 U.S.C. 3805 note) is amended by striking ``October 21, 2029'' and
inserting ``September 30, 2030''.
TITLE X--COMMITTEE ON FOREIGN RELATIONS
SEC. 10001. DEPARTMENT OF STATE OPERATIONS.
In addition to amounts otherwise available, there is authorized and
appropriated to the Secretary of State for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $204,000,000, to
remain available until September 30, 2022, for necessary expenses of the
Department of State to carry out the authorities, functions, duties, and
responsibilities in the conduct of the foreign affairs of the United
States, to prevent, prepare for, and respond to coronavirus domestically
or internationally, which shall include maintaining Department of State
operations.
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT
OPERATIONS.
In addition to amounts otherwise available, there is authorized and
appropriated to the Administrator of the United States Agency for
International Development for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $41,000,000, to remain available
until September 30, 2022, to carry out the provisions of section 667 of
the Foreign Assistance Act of 1961 (22 U.S.C. 2427) for necessary
expenses of the United States Agency for International Development to
prevent, prepare for, and respond to
[[Page 135 STAT. 239]]
coronavirus domestically or internationally, and for other operations
and maintenance requirements related to coronavirus.
SEC. 10003. GLOBAL RESPONSE.
(a) In General.--In addition to amounts otherwise available, there
is authorized and appropriated to the Secretary of State for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$8,675,000,000, to remain available until September 30, 2022, for
necessary expenses to carry out the provisions of section 531 of chapter
4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C. 2346) as
health programs to prevent, prepare for, and respond to coronavirus,
which shall include recovery from the impacts of such virus and shall be
allocated as follows--
(1) $905,000,000 to be made available to the United States
Agency for International Development for global health
activities to prevent, prepare for, and respond to coronavirus,
which shall include a contribution to a multilateral vaccine
development partnership to support epidemic preparedness;
(2) $3,750,000,000 to be made available to the Department of
State to support programs for the prevention, treatment, and
control of HIV/AIDS in order to prevent, prepare for, and
respond to coronavirus, including to mitigate the impact on such
programs from coronavirus and support recovery from the impacts
of the coronavirus, of which not less than $3,500,000,000 shall
be for a United States contribution to the Global Fund to Fight
AIDS, Tuberculosis and Malaria;
(3) $3,090,000,000 to be made available to the United States
Agency for International Development to prevent, prepare for,
and respond to coronavirus, which shall include support for
international disaster relief, rehabilitation, and
reconstruction, for health activities, and to meet emergency
food security needs; and
(4) $930,000,000 to be made available to prevent, prepare
for, and respond to coronavirus, which shall include activities
to address economic and stabilization requirements resulting
from such virus.
(b) Waiver of Limitation.--Any contribution to the Global Fund to
Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2)
shall be made available notwithstanding section 202(d)(4)(A)(i) of the
United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act
of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall not be
considered a contribution for the purpose of applying such section
202(d)(4)(A)(i).
SEC. 10004. HUMANITARIAN RESPONSE.
(a) In General.--In addition to amounts otherwise available, there
is authorized and appropriated to the Secretary of State for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$500,000,000, to remain available until September 30, 2022, to carry out
the provisions of section 2(a) and (b) of the Migration and Refugee
Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to prevent, prepare
for, and respond to coronavirus.
(b) <<NOTE: Refugee resettlement.>> Use of Funds.--Funds
appropriated pursuant to this section shall not be made available for
the costs of resettling refugees in the United States.
[[Page 135 STAT. 240]]
SEC. 10005. MULTILATERAL ASSISTANCE.
In addition to amounts otherwise available, there is authorized and
appropriated to the Secretary of State for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $580,000,000, to
remain available until September 30, 2022, to carry out the provisions
of section 301(a) of the Foreign Assistance Act of 1961 (22 U.S.C.
2221(a)) to prevent, prepare for, and respond to coronavirus, which
shall include support for the priorities and objectives of the United
Nations Global Humanitarian Response Plan COVID-19 through voluntary
contributions to international organizations and programs administered
by such organizations.
TITLE XI--COMMITTEE ON INDIAN AFFAIRS
SEC. 11001. INDIAN HEALTH SERVICE.
(a) In addition to amounts otherwise available, there is
appropriated to the Secretary of Health and Human Services (in this
section referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $6,094,000,000, to
remain available until expended, of which--
(1) $5,484,000,000 shall be for carrying out the Act of
August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to as
the Transfer Act), the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 5301 et seq.), the Indian Health Care
Improvement Act (25 U.S.C. 1601 et seq.), and titles II and III
of the Public Health Service Act (42 U.S.C. 201 et seq. and 241
et seq.) with respect to the Indian Health Service, of which--
(A) $2,000,000,000 shall be for lost reimbursements,
in accordance with section 207 of the Indian Health Care
Improvement Act (25 U.S.C. 1621f);
(B) $500,000,000 shall be for the provision of
additional health care services, services provided
through the Purchased/Referred Care program, and other
related activities;
(C) $140,000,000 shall be for information
technology, telehealth infrastructure, and the Indian
Health Service electronic health records system;
(D) $84,000,000 shall be for maintaining operations
of the Urban Indian health program, which shall be in
addition to other amounts made available under this
subsection for Urban Indian organizations (as defined in
section 4 of the Indian Health Care Improvement Act (25
U.S.C. 1603));
(E) $600,000,000 shall be for necessary expenses to
plan, prepare for, promote, distribute, administer, and
track COVID-19 vaccines, for the purposes described in
subparagraphs (F) and (G), and for other vaccine-related
activities;
(F) $1,500,000,000 shall be for necessary expenses
to detect, diagnose, trace, and monitor COVID-19
infections, activities necessary to mitigate the spread
of COVID-19, supplies necessary for such activities, for
the purposes described in subparagraphs (E) and (G), and
for other related activities;
[[Page 135 STAT. 241]]
(G) $240,000,000 shall be for necessary expenses to
establish, expand, and sustain a public health workforce
to prevent, prepare for, and respond to COVID-19, other
public health workforce-related activities, for the
purposes described in subparagraphs (E) and (F), and for
other related activities; and
(H) $420,000,000 shall be for necessary expenses
related to mental health and substance use prevention
and treatment services, for the purposes described in
subparagraph (C) and paragraph (2) as related to mental
health and substance use prevention and treatment
services, and for other related activities;
(2) $600,000,000 shall be for the lease, purchase,
construction, alteration, renovation, or equipping of health
facilities to respond to COVID-19, and for maintenance and
improvement projects necessary to respond to COVID-19 under
section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the
Indian Self-Determination and Education Assistance Act (25
U.S.C. 5301 et seq.), the Indian Health Care Improvement Act (25
U.S.C. 1601 et seq.), and titles II and III of the Public Health
Service Act (42 U.S.C. 202 et seq.) with respect to the Indian
Health Service; and
(3) $10,000,000 shall be for carrying out section 7 of the
Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating to
potable water delivery.
(b) <<NOTE: Reimbursement. Time period.>> Funds appropriated by
subsection (a) shall be made available to restore amounts, either
directly or through reimbursement, for obligations for the purposes
specified in this section that were incurred to prevent, prepare for,
and respond to COVID-19 during the period beginning on the date on which
the public health emergency was declared by the Secretary on January 31,
2020, pursuant to section 319 of the Public Health Service Act (42
U.S.C. 247d) with respect to COVID-19 and ending on the date of the
enactment of this Act.
(c) Funds made available under subsection (a) to Tribes and Tribal
organizations under the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-time
basis. Such non-recurring funds shall not be part of the amount required
by section 106 of the Indian Self-Determination and Education Assistance
Act (25 U.S.C. 5325), and such funds shall only be used for the purposes
identified in this section.
SEC. 11002. BUREAU OF INDIAN AFFAIRS.
(a) In General.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $900,000,000 to remain available
until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
(1) $100,000,000 shall be for Tribal housing improvement;
(2) $772,500,000 shall be for Tribal government services,
public safety and justice, social services, child welfare
assistance, and for other related expenses;
(3) $7,500,000 shall be for related Federal administrative
costs and oversight; and
(4) $20,000,000 shall be to provide and deliver potable
water.
[[Page 135 STAT. 242]]
(b) Exclusions From Calculation.--Funds appropriated under
subsection (a) shall be excluded from the calculation of funds received
by those Tribal governments that participate in the ``Small and Needy'
'' program.
(c) One-time Basis Funds.--Funds made available under subsection (a)
to Tribes and Tribal organizations under the Indian Self-Determination
and Education Assistance Act (25 U.S.C. 5301 et seq.) shall be available
on a one-time basis. Such non-recurring funds shall not be part of the
amount required by section 106 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 5325), and such funds shall only be
used for the purposes identified in this section.
SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS
FOR NATIVE AMERICANS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$750,000,000, to remain available until September 30, 2025, to prevent,
prepare for, and respond to coronavirus, for activities and assistance
authorized under title I of the Native American Housing Assistance and
Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.), under
title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section
106(a)(1) of the Housing and Community Development Act of 1974 with
respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made
available as follows:
(1) Housing block grants.--$455,000,000 shall be available
for the Native American Housing Block Grants and Native Hawaiian
Housing Block Grant programs, as authorized under titles I and
VIII of NAHASDA, subject to the following terms and conditions:
(A) Formula.--Of the amounts made available under
this paragraph, $450,000,000 shall be for grants under
title I of NAHASDA and shall be distributed according to
the same funding formula used in fiscal year 2021.
(B) Native hawaiians.--Of the amounts made available
under this paragraph, $5,000,000 shall be for grants
under title VIII of NAHASDA.
(C) Use.--Amounts made available under this
paragraph shall be used by recipients to prevent,
prepare for, and respond to coronavirus, including to
maintain normal operations and fund eligible affordable
housing activities under NAHASDA during the period that
the program is impacted by coronavirus. In addition,
amounts made available under subparagraph (B) may be
used to provide rental assistance to eligible Native
Hawaiian families both on and off the Hawaiian Home
Lands.
(D) <<NOTE: Reimbursement.>> Timing of
obligations.--Amounts made available under this
paragraph shall be used, as necessary, to cover or
reimburse allowable costs to prevent, prepare for, and
respond to coronavirus that are incurred by a recipient,
including for costs incurred after January 21, 2020.
(E) Waivers or alternative requirements.--The
Secretary may waive or specify alternative requirements
for any provision of NAHASDA (25 U.S.C. 4101 et seq.)
[[Page 135 STAT. 243]]
or regulation applicable to the Native American Housing
Block Grants or Native Hawaiian Housing Block Grant
program other than requirements related to fair housing,
nondiscrimination, labor standards, and the environment,
upon a finding that the waiver or alternative
requirement is necessary to expedite or facilitate the
use of amounts made available under this paragraph.
(F) Unobligated amounts.--Amounts made available
under this paragraph which are not accepted, are
voluntarily returned, or otherwise recaptured for any
reason shall be used to fund grants under paragraph (2).
(2) Indian community development block grants.--$280,000,000
shall be available for grants under title I of the Housing and
Community Development Act of 1974, subject to the following
terms and conditions:
(A) Use.--Amounts made available under this
paragraph shall be used for emergencies that constitute
imminent threats to health and safety and are designed
to prevent, prepare for, and respond to coronavirus.
(B) Planning.--Not to exceed 20 percent of any grant
made with funds made available under this paragraph
shall be expended for planning and management
development and administration.
(C) <<NOTE: Reimbursement.>> Timing of
obligations.--Amounts made available under this
paragraph shall be used, as necessary, to cover or
reimburse allowable costs to prevent, prepare for, and
respond to coronavirus incurred by a recipient,
including for costs incurred after January 21, 2020.
(D) Inapplicability of public services cap.--Indian
tribes may use up to 100 percent of any grant from
amounts made available under this paragraph for public
services activities to prevent, prepare for, and respond
to coronavirus.
(E) Waivers or alternative requirements.--The
Secretary may waive or specify alternative requirements
for any provision of title I of the Housing and
Community Development Act of 1974 (42 U.S.C. 5301 et
seq.) or regulation applicable to the Indian Community
Development Block Grant program other than requirements
related to fair housing, nondiscrimination, labor
standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to
expedite or facilitate the use of amounts made available
under this paragraph.
(3) Technical assistance.--$10,000,000 shall be used to make
new awards or increase prior awards to existing technical
assistance providers to provide an immediate increase in
training and technical assistance to Indian tribes, Indian
housing authorities, tribally designated housing entities, and
recipients under title VIII of NAHASDA for activities under this
section.
(4) Other costs.--$5,000,000 shall be used for the
administrative costs to oversee and administer the
implementation of this section, and pay for associated
information technology, financial reporting, and other costs.
[[Page 135 STAT. 244]]
SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND
MAINTENANCE OF NATIVE AMERICAN
LANGUAGES.
(a) Section 816 of the Native American Programs Act of 1974 (42
U.S.C. 2992d) is amended by adding at the end the following:
``(f) In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $20,000,000 to remain available until expended,
to carry out section 803C(g) of this Act.''.
(b) Section 803C of the Native American Programs Act of 1974 (42
U.S.C. 2991b-3) is amended by adding at the end the following:
``(g) <<NOTE: Deadline.>> Emergency Grants for Native American
Language Preservation and Maintenance.--Not later than 180 days after
the effective date of this subsection, the Secretary shall award grants
to entities eligible to receive assistance under subsection (a)(1) to
ensure the survival and continuing vitality of Native American languages
during and after the public health emergency declared by the Secretary
pursuant to section 319 of the Public Health Service Act (42 U.S.C.
247d) with respect to the COVID-19 pandemic.''.
SEC. 11005. BUREAU OF INDIAN EDUCATION.
In addition <<NOTE: Deadline.>> to amounts otherwise available,
there is appropriated to the Bureau of Indian Education for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$850,000,000, to remain available until expended, to be allocated by the
Director of the Bureau of Indian Education not more than 45 calendar
days after the date of enactment of this Act, for programs or activities
operated or funded by the Bureau of Indian Education, for Bureau-funded
schools (as defined in section 1141(3) of the Education Amendments of
1978 (25 U.S.C. 2021(3)), and for Tribal Colleges or Universities (as
defined in section 316(b)(3) of the Higher Education Act of 1965 (20
U.S.C. 1059c(b)(3))).
SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE
EDUCATION.
In addition <<NOTE: Determination. Deadline.>> to amounts otherwise
available, there is appropriated to the Department of Education for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $190,000,000, to remain available until expended, for
awards, which shall be determined by the Secretary of Education not more
than 180 calendar days after the date of enactment of this Act, of
which--
(1) $20,000,000 shall be for awards for Tribal education
agencies for activities authorized under section 6121(c) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7441(c));
(2) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6205(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
activities authorized under section 6205(a)(3) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); and
(3) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6304(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for
activities authorized under section 6304(a)(2-3) of the
[[Page 135 STAT. 245]]
Elementary and Secondary Education Act of 1965 (20 U.S.C.
7544(a)(2-3)) and other related activities.
Approved March 11, 2021.
LEGISLATIVE HISTORY--H.R. 1319:
---------------------------------------------------------------------------
HOUSE REPORTS: No. 117-7 (Comm. on the Budget).
CONGRESSIONAL RECORD, Vol. 167 (2021):
Feb. 26, considered and passed House.
Mar. 4, 5, considered and passed Senate, amended.
Mar. 10, House concurred in Senate amendment.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2021):
Mar. 11, Presidential remarks.
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