American Rescue Plan Act of 2021 Public Law 117–2, as amended American Rescue Plan Act of 2021 2 117–328 Statute Compilation United States House of Representatives Office of the Legislative Counsel text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. GPO Statute Compilations USLM converter, version 20230403.1 2023-07-07 American Rescue Plan Act of 2021 16472 117 2021-03-11 American Rescue Plan Act of 2021 [(Public Law 117–2)] [As Amended Through P.L. 117–328, Enacted December 29, 2022] [Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).] [Currency: This publication is a compilation of the text of Public Law 117–2. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/]
AN ACTTo provide for reconciliation pursuant to title II of S. Con. Res. 5. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. [15 U.S.C. 9001 note] 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. Sec. 2. TITLE I— Subtitle A— Sec. 1001. Sec. 1002. Sec. 1003. Sec. 1004. Sec. 1005.1

Section 1005 was repealed by section 22008 of P.L. 117–169 without a corresponding amendment to strike the the item relating to such section 1005 in the table of contents.

 Sec. 1006. Sec. 1007. Subtitle B— Sec. 1101. Sec. 1102. Sec. 1103. Sec. 1104. Sec. 1105. Sec. 1106. Sec. 1107. Sec. 1108. TITLE II— Subtitle A— PART 1— Sec. 2001. Sec. 2002. Sec. 2003. Sec. 2004. Sec. 2005. Sec. 2006. Sec. 2007. Sec. 2008. Sec. 2009. Sec. 2010. Sec. 2011. Sec. 2012. Sec. 2013. Sec. 2014. PART 2— Sec. 2021. Sec. 2022. Sec. 2023. Subtitle B— Sec. 2101. Subtitle C— Sec. 2201. Sec. 2202. Sec. 2203. Sec. 2204. Sec. 2205. Sec. 2206. Subtitle D— Sec. 2301. Sec. 2302. Sec. 2303. Sec. 2304. Sec. 2305. Subtitle E— Sec. 2401. Sec. 2402. Sec. 2403. Sec. 2404. Subtitle F— Sec. 2501. Sec. 2502. Subtitle G— Sec. 2601. Sec. 2602. Sec. 2603. Sec. 2604. Sec. 2605. Subtitle H— Sec. 2701. Sec. 2702. Sec. 2703. Sec. 2704. Sec. 2705. Sec. 2706. Sec. 2707. Sec. 2708. Sec. 2709. Sec. 2710. Sec. 2711. Sec. 2712. Sec. 2713. Subtitle I— Sec. 2801. Subtitle J— Sec. 2901. Sec. 2902. Sec. 2903. Sec. 2904. Subtitle K— Sec. 2911. Sec. 2912. Subtitle L— Sec. 2921. Sec. 2922. TITLE III— Subtitle A— Sec. 3101. Subtitle B— Sec. 3201. Sec. 3202. Sec. 3203. Sec. 3204. Sec. 3205. Sec. 3206. Sec. 3207. Sec. 3208. Subtitle C— Sec. 3301. Subtitle D— Sec. 3401. TITLE IV— Sec. 4001. Sec. 4002. Sec. 4003. Sec. 4004. Sec. 4005. Sec. 4006. Sec. 4007. Sec. 4008. Sec. 4009. Sec. 4010. Sec. 4011. Sec. 4012. Sec. 4013. Sec. 4014. Sec. 4015. Sec. 4016. TITLE V— Sec. 5001. Sec. 5002. Sec. 5003. Sec. 5004. Sec. 5005. Sec. 5006. TITLE VI— Sec. 6001. Sec. 6002. Sec. 6003. TITLE VII— Subtitle A— Sec. 7101. Sec. 7102. Sec. 7103. Sec. 7104. Subtitle B— Sec. 7201. Sec. 7202. Subtitle C— Sec. 7301. Subtitle D— Sec. 7401. Sec. 7402. Sec. 7403. Sec. 7404. Subtitle E— Sec. 7501. Sec. 7502. Subtitle F— Sec. 7601. TITLE VIII— Sec. 8001. Sec. 8002. Sec. 8003. Sec. 8004. Sec. 8005. Sec. 8006. Sec. 8007. Sec. 8008. TITLE IX— Subtitle A— PART 1— Sec. 9011. Sec. 9012. Sec. 9013. Sec. 9014. Sec. 9015. Sec. 9016. Sec. 9017. Sec. 9018. PART 2— Sec. 9021. Sec. 9022. PART 3— Sec. 9031. Sec. 9032. PART 4— Sec. 9041. Sec. 9042. Subtitle B— Sec. 9101. Subtitle C— Sec. 9201. Subtitle D— Sec. 9301. Subtitle E— Sec. 9401. Sec. 9402. Subtitle F— Sec. 9501. Subtitle G— PART 1— Sec. 9601. PART 2— Sec. 9611. Sec. 9612. PART 3— Sec. 9621. Sec. 9622. Sec. 9623. Sec. 9624. Sec. 9625. Sec. 9626. PART 4— Sec. 9631. Sec. 9632. PART 5— Sec. 9641. Sec. 9642. Sec. 9643. PART 6— Sec. 9651. PART 7— Sec. 9661. Sec. 9662. Sec. 9663. PART 8— Sec. 9671. Sec. 9672. Sec. 9673. Sec. 9674. Sec. 9675. Subtitle H— Sec. 9701. Sec. 9702. Sec. 9703. Sec. 9704. Sec. 9705. Sec. 9706. Sec. 9707. Sec. 9708. Subtitle I— Sec. 9801. Subtitle J— Sec. 9811. Sec. 9812. Sec. 9813. Sec. 9814. Sec. 9815. Sec. 9816. Sec. 9817. Sec. 9818. Sec. 9819. Subtitle K— Sec. 9821. Sec. 9822. Subtitle L— Sec. 9831. Sec. 9832. Sec. 9833. Subtitle M— Sec. 9901. Subtitle N— Sec. 9911. Sec. 9912. TITLE X— Sec. 10001. Sec. 10002. Sec. 10003. Sec. 10004. Sec. 10005. TITLE XI— Sec. 11001. Sec. 11002. Sec. 11003. Sec. 11004. Sec. 11005. Sec. 11006.
<num style="-uslm-dtd:enum" value="I">TITLE I—</num><heading style="-uslm-dtd:header">COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY </heading> <subtitle identifier="/us/sComp/117/2/tI/stA" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Agriculture </heading> <section identifier="/us/sComp/117/2/tI/stA/s1001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1001">SEC. 1001. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t7/s7501">7 U.S.C. 7501 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC RESPONSE. </heading> <subsection identifier="/us/sComp/117/2/tI/stA/s1001/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1001/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">The Secretary of Agriculture shall use the amounts made available pursuant to subsection (a)—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">to purchase food and agricultural commodities;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">to make loans and grants and provide other assistance to maintain and improve food and agricultural supply chain resiliency.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1001/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Animal Health.—</heading> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">COVID-19 animal surveillance.—</heading><content style="-uslm-dtd:text">The Secretary of Agriculture shall conduct monitoring and surveillance of susceptible animals for incidence of SARS-CoV-2.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">Out of the amounts made available under subsection (a), the Secretary shall use $300,000,000 to carry out this subsection.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1001/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Overtime Fees.—</heading> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Small establishment; very small establishment definitions.—</heading><content style="-uslm-dtd:text">The terms “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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Overtime inspection cost reduction.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1001/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">Out of the amounts made available under subsection (a), the Secretary shall use $100,000,000 to carry out this subsection.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stA/s1002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1002">SEC. 1002. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t7/s2204b-2">7 U.S.C. 2204b-2 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL HEALTH CARE. </heading> <subsection identifier="/us/sComp/117/2/tI/stA/s1002/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Grants.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1002/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Uses.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">increase capacity for vaccine distribution;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">provide medical supplies to increase medical surge capacity;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">reimburse for revenue lost during the COVID-19 pandemic, including revenue losses incurred prior to the awarding of the grant;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">increase telehealth capabilities, including underlying health care information systems;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">construct temporary or permanent structures to provide health care services, including vaccine administration or testing;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">support staffing needs for vaccine administration or testing; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1002/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1002/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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)).</content> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stA/s1003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1003">SEC. 1003. </num><heading style="-uslm-dtd:header">PANDEMIC PROGRAM ADMINISTRATION FUNDS. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tI/stA/s1004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1004">SEC. 1004. </num><heading style="-uslm-dtd:header">FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR OVERSIGHT OF COVID-19-RELATED PROGRAMS. </heading> <content class="block" style="-uslm-dtd:text">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.</content><editorialNote style="-uslm-dtd:legis-comment"><b>[</b>Section 1005 was repealed by section 22008 of Public Law 117–169; 136 Stat. 2023.<b>]</b> </editorialNote> </section> <section identifier="/us/sComp/117/2/tI/stA/s1006" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1006">SEC. 1006. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t7/s2279">7 U.S.C. 2279 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">USDA ASSISTANCE AND SUPPORT FOR UNDERSERVED FARMERS, RANCHERS, FORESTERS. </heading> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Technical and Other Assistance.—</heading><content style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2022, to remain available until September 30, 2031, out of any money in the Treasury not otherwise appropriated, $125,000,000 to provide outreach, mediation, financial training, capacity building training, cooperative development and agricultural credit training and support, and other technical assistance on issues concerning food, agriculture, agricultural credit, agricultural extension, rural development, or nutrition to underserved farmers, ranchers, or forest landowners, including veterans, limited resource producers, beginning farmers and ranchers, and farmers, ranchers, and forest landowners living in high poverty areas.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Land Loss Assistance.—</heading><content style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2022, to remain available until September 30, 2031, out of any money in the Treasury not otherwise appropriated, $250,000,000 to provide grants and loans to eligible entities, as determined by the Secretary, to improve land access (including heirs’ property and fractionated land issues) for underserved farmers, ranchers, and forest landowners, including veterans, limited resource producers, beginning farmers and ranchers, and farmers, ranchers, and forest landowners living in high poverty areas.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Equity Commissions.—</heading><content style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2022, to remain available until September 30, 2031, out of any money in the Treasury not otherwise appropriated, $10,000,000 to fund the activities of one or more equity commissions that will address racial equity issues within the Department of Agriculture and the programs of the Department of Agriculture.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Research, Education, and Extension.—</heading><content style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2022, to remain available until September 30, 2031, out of any money in the Treasury not otherwise appropriated, $250,000,000 to support and supplement agricultural research, education, and extension, as well as scholarships and programs that provide internships and pathways to agricultural sector or Federal employment, for 1890 Institutions (as defined in section 2 of the Agricultural, Research, Extension, and Education Reform Act of 1998 (7 U.S.C. 7601)), 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)), 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), 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 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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Discrimination Financial Assistance.—</heading><content style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2022, to remain available until September 30, 2031, out of any money in the Treasury not otherwise appropriated, $2,200,000,000 for a program to provide financial assistance, including the cost of any financial assistance, to farmers, ranchers, or forest landowners determined to have experienced discrimination prior to January 1, 2021, in Department of Agriculture farm lending programs, under which the amount of financial assistance provided to a recipient may be not more than $500,000, as determined to be appropriate based on any consequences experienced from the discrimination, which program shall be administered through 1 or more qualified nongovernmental entities selected by the Secretary subject to standards set and enforced by the Secretary.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Administrative Costs.—</heading><content style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated to the Secretary of Agriculture for fiscal year 2022, to remain available until September 30, 2031, out of any money in the Treasury not otherwise appropriated, $24,000,000 for administrative costs, including training employees, of the agencies and offices of the Department of Agriculture to carry out this section.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stA/s1006/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Limitation.—</heading><chapeau style="-uslm-dtd:text">The funds made available under this section are subject to the condition that the Secretary shall not—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stA/s1006/g/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">enter into any agreement under which any payment could be outlaid or funds disbursed after September 30, 2031; or</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stA/s1006/g/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">use any other funds available to the Secretary to satisfy obligations initially made under this section.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stA/s1007" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1007">SEC. 1007. </num><heading style="-uslm-dtd:header">USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES AND ASSOCIATED EXPENSES. </heading> <content class="block" style="-uslm-dtd:text">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)) andfor expenses under such section.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tI/stB" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Nutrition </heading> <section identifier="/us/sComp/117/2/tI/stB/s1101" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1101">SEC. 1101. </num><heading style="-uslm-dtd:header">SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tI/stB/s1101/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t7/s2011">7 U.S.C. 2011 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Value of Benefits.—</heading><content style="-uslm-dtd:text">Section 702(a) of division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is amended by striking “<quotedText style="-uslm-dtd:quote">June 30, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 30, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1101/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">SNAP Administrative Expenses.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1101/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1101/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">$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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1101/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1101/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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)).</content> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stB/s1102" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1102">SEC. 1102. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t7/s2016">7 U.S.C. 2016 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING AND TECHNOLOGY IMPROVEMENTS. </heading> <subsection identifier="/us/sComp/117/2/tI/stB/s1102/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1102/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">The Secretary of Agriculture may use the amounts made available pursuant to subsection (a)—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1102/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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.);</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1102/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">to modernize electronic benefit transfer technology;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1102/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">to support the mobile technologies demonstration projects and the use of mobile technologies authorized under section 7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C. 2016(h)(14)); and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1102/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stB/s1103" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1103">SEC. 1103. </num><heading style="-uslm-dtd:header">ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS. </heading> <chapeau class="block" style="-uslm-dtd:text">Section 704 of division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1103/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">In addition</quotedText>” and inserting the following:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">COVID-19 Response Funding.—</heading><content style="-uslm-dtd:text">In addition”</content> </subsection></quotedContent>; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1103/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following—<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Additional Funding.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection></quotedContent>.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tI/stB/s1104" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1104">SEC. 1104. </num><heading style="-uslm-dtd:header">COMMODITY SUPPLEMENTAL FOOD PROGRAM. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> <section identifier="/us/sComp/117/2/tI/stB/s1105" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1105">SEC. 1105. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1786">42 U.S.C. 1786 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">IMPROVEMENTS TO WIC BENEFITS. </heading> <subsection identifier="/us/sComp/117/2/tI/stB/s1105/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Applicable period.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">applicable period</quotedText>” means a period—</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">beginning after the date of enactment of this Act, as selected by a State agency; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">ending not later than the earlier of—</chapeau> <clause identifier="/us/sComp/117/2/tI/stB/s1105/a/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">4 months after the date described in subparagraph (A); or</content> </clause> <clause identifier="/us/sComp/117/2/tI/stB/s1105/a/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">September 30, 2021.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Cash-value voucher.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">cash-value voucher</quotedText>” 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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Program.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">program</quotedText>” 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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Qualified food package.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified food package</quotedText>” 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)):</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Food package III-Participants with qualifying conditions.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Food Package IV-Children 1 through 4 years.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Food Package V-Pregnant and partially (mostly) breastfeeding women.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/4/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">Food Package VI-Postpartum women.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/a/4/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">Food Package VII-Fully breastfeeding.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/a/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>” means the Secretary of Agriculture.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/a/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">State agency.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">State agency</quotedText>” has the meaning given the term in section 17(b) of the Child Nutrition Act of 1966 (42 U.S.C. 1786(b)).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1105/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Authority to Increase Amount of Cash-value Voucher.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1105/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Application of Increased Amount of Cash-value Voucher to State Agencies.—</heading> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Notification.—</heading><chapeau style="-uslm-dtd:text">An increase to the amount of a cash-value voucher under subsection (b) shall apply to any State agency that notifies the Secretary of—</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the intent to use that increased amount, without further application; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the applicable period selected by the State agency during which that increased amount shall apply.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1105/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Use of increased amount.—</heading><chapeau style="-uslm-dtd:text">A State agency that makes a notification to the Secretary under paragraph (1) shall use the increased amount described in that paragraph—</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">during the applicable period described in that notification; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1105/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">only during a single applicable period.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1105/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Sunset.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1105/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stB/s1106" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1106">SEC. 1106. </num><heading style="-uslm-dtd:header">WIC PROGRAM MODERNIZATION. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> <section identifier="/us/sComp/117/2/tI/stB/s1107" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1107">SEC. 1107. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1766">42 U.S.C. 1766 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR INDIVIDUALS WHO HAVE NOT ATTAINED THE AGE OF 25. </heading> <subsection identifier="/us/sComp/117/2/tI/stB/s1107/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Program for At-risk School Children.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1107/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">have not attained the age of 25; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1107/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">are receiving assistance, including non-residential assistance, from such emergency shelter.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1107/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Participation by Emergency Shelters.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tI/stB/s1107/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1107/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Emergency shelter.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">emergency shelter</quotedText>” 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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1107/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>” means the Secretary of Agriculture.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tI/stB/s1108" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1108">SEC. 1108. </num><heading style="-uslm-dtd:header">PANDEMIC EBT PROGRAM. </heading> <chapeau class="block" style="-uslm-dtd:text">Section 1101 of the Families First Coronavirus Response Act (7 U.S.C. 2011 note; Public Law 116-127) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in subsection (a)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">During fiscal years 2020 and 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">In any school year in which there is a public health emergency designation</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">or in a covered summer period following a school session</quotedText>” after “<quotedText style="-uslm-dtd:quote">in session</quotedText>”;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subsection (g), by striking “<quotedText style="-uslm-dtd:quote">During fiscal year 2020, the</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">The</quotedText>”;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">in subsection (h)(1)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">either</quotedText>” after “<quotedText style="-uslm-dtd:quote">at least 1 child enrolled in such a covered child care facility and</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">or a Department of Agriculture grant-funded nutrition assistance program in the Commonwealth of the Northern Mariana Islands, Puerto Rico, or American Samoa</quotedText>” before “<quotedText style="-uslm-dtd:quote">shall be eligible to receive assistance</quotedText>”;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">by redesignating subsections (i) and (j) as subsections (j) and (k), respectively;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">by inserting after subsection (h) the following:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Emergencies During Summer.—</heading><content style="-uslm-dtd:text">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 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.”</content> </clause></quotedContent>;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><chapeau style="-uslm-dtd:text">in subsection (j) (as so redesignated)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/6/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by redesignating paragraphs (2) through (6) as paragraphs (3) through (7), respectively;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/6/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by inserting after paragraph (1) the following:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Covered summer period.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">covered summer period</quotedText>’ means a summer period that follows a school year during which there was a public health emergency designation.”</content> </paragraph></quotedContent>; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tI/stB/s1108/6/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in paragraph (5) (as so redesignated), by striking “<quotedText style="-uslm-dtd:quote">or another coronavirus with pandemic potential</quotedText>”; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tI/stB/s1108/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">in subsection (k) (as so redesignated), by inserting “<quotedText style="-uslm-dtd:quote">Federal agencies,</quotedText>” before “<quotedText style="-uslm-dtd:quote">State agencies</quotedText>”.</content> </paragraph> </section> </subtitle> <num style="-uslm-dtd:enum" value="II">TITLE II—</num><heading style="-uslm-dtd:header">COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS </heading> <subtitle identifier="/us/sComp/117/2/tII/stA" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Education Matters </heading> <part identifier="/us/sComp/117/2/tII/stA/pt1" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">PART 1—</num><heading style="-uslm-dtd:header">DEPARTMENT OF EDUCATION </heading> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2001">SEC. 2001. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t20/s3401">20 U.S.C. 3401 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND. </heading> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Grants.—</heading><chapeau style="-uslm-dtd:text">From funds provided under subsection (a), the Secretary shall—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">use $800,000,000 for the purposes of identifying homeless children and youth and providing homeless children and youth with—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">wrap-around services in light of the challenges of COVID-19; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">assistance needed to enable homeless children and youth to attend school and participate fully in school activities; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">from the remaining amounts, make grants to each State educational agency in accordance with this section.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Allocations to States.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Subgrants to Local Educational Agencies.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Availability of funds.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Uses of Funds.—</heading><chapeau style="-uslm-dtd:text">A local educational agency that receives funds under this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">shall use the remaining funds for any of the following:</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Any activity authorized by the Elementary and Secondary Education Act of 1965.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Any activity authorized by the Individuals with Disabilities Education Act.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Any activity authorized by the Adult Education and Family Literacy Act.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">Any activity authorized by the Carl D. Perkins Career and Technical Education Act of 2006.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">Developing and implementing procedures and systems to improve the preparedness and response efforts of local educational agencies.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/H" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">(H) </num><content style="-uslm-dtd:text">Training and professional development for staff of the local educational agency on sanitation and minimizing the spread of infectious diseases.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/I" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">Purchasing supplies to sanitize and clean the facilities of a local educational agency, including buildings operated by such agency.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/J" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="J">(J) </num><content style="-uslm-dtd:text">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 continue to be provided consistent with all Federal, State, and local requirements.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/K" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="K">(K) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/L" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="L">(L) </num><content style="-uslm-dtd:text">Providing mental health services and supports, including through the implementation of evidence-based full-service community schools.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/M" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="M">(M) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/N" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="N">(N) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/N/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/N/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">implementing evidence-based activities to meet the comprehensive needs of students;</content> </clause> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/N/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">providing information and assistance to parents and families on how they can effectively support students, including in a distance learning environment; and</content> </clause> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/N/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><content style="-uslm-dtd:text">tracking student attendance and improving student engagement in distance education.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/O" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="O">(O) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/P" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="P">(P) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/Q" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="Q">(Q) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/e/2/R" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="R">(R) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">State Funding.—</heading><chapeau style="-uslm-dtd:text">With funds not otherwise allocated under subsection (d), a State—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/f/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/f/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/f/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/f/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Reallocation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/h" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">(h) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/h/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the terms “child”, “children with disabilities”, “distance education”, “elementary school”, “English learner”, “evidence- based”, “<quotedText style="-uslm-dtd:quote">secondary school</quotedText>”, “<quotedText style="-uslm-dtd:quote">local educational agency</quotedText>”, “<quotedText style="-uslm-dtd:quote">parent</quotedText>”, “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>”, “<quotedText style="-uslm-dtd:quote">State educational agency</quotedText>”, and “<quotedText style="-uslm-dtd:quote">technology</quotedText>” have the meanings given those terms in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801);</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/h/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">full-service community school</quotedText>” 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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/h/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">State</quotedText>” means each of the 50 States, the District of Columbia, and the Commonwealth of Puerto Rico.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2001/i" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Safe Return to In-person Instruction.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/i/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/i/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Comment period.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2001/i/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Previous plans.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2002">SEC. 2002. </num><heading style="-uslm-dtd:header">EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS. </heading> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2002/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2002/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Limitations.—</heading><content style="-uslm-dtd:text">Funds provided under subsection (a) shall not be used to provide reimbursements to any non-public school.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2003">SEC. 2003. </num><heading style="-uslm-dtd:header">HIGHER EDUCATION EMERGENCY RELIEF FUND. </heading> <chapeau class="block" style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">subsection (a)(1) of such section 314 shall be applied by substituting “91 percent” for “89 percent”;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">subsection (a)(2) of such section 314 shall be applied—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in the matter preceding subparagraph (A), by substituting “under the heading ‘<headingText style="-uslm-dtd:header-in-text">Higher Education</headingText>’ in the Department of Education Appropriations Act, 2020” for “in the Further Consolidated Appropriations Act, 2020 (Public Law 116-94)”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in subparagraph (B), by substituting “under the heading ‘<headingText style="-uslm-dtd:header-in-text">Higher Education</headingText>’ in the Department of Education Appropriations Act, 2020” for “in the Further Consolidated Appropriations Act, 2020 (Public Law 116-94)”;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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);</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">subsection (a)(4) of such section 314 shall be applied by substituting “1 percent” for “3 percent”;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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);</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><chapeau style="-uslm-dtd:text">the following shall not apply to funds provided or received in accordance with this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/6/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">subsection (b) of such section 314;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/6/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">paragraph (2) of subsection (c) of such section 314;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/6/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">paragraphs (1), (2), (4), (5), (6), and (8) of subsection (d) of such section 314;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/6/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">subsections (e) and (f) of such section 314; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/6/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">section 316 of the Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (division M of Public Law 116-260); and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2003/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2004">SEC. 2004. </num><heading style="-uslm-dtd:header">MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY. </heading> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2004/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">State Maintenance of Effort.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Waiver.—</heading><content style="-uslm-dtd:text">For the purpose of relieving fiscal burdens incurred by States in preventing, preparing for, and responding to the coronavirus, the Secretary of Education may waive any maintenance of effort requirements associated with the Education Stabilization Fund.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2004/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">State Maintenance of Equity.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">High-need local educational agencies.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Highest poverty local educational agencies.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Local Educational Agency Maintenance of Equity for High-poverty Schools.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">As a condition of receiving funds under section 2001, a local educational agency shall not, in fiscal year 2022 or 2023—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the number of children enrolled in all schools served by the local educational agency in such fiscal year; or</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">reduce per-pupil, full-time equivalent staff in any high-poverty school by an amount that exceeds—</chapeau> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the number of children enrolled in all schools served by the local educational agency in such fiscal year.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Exception.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Such local educational agency has a total enrollment of less than 1,000 students.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Such local educational agency operates a single school.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Such local educational agency serves all students within each grade span with a single school.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/c/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Elementary education; secondary education.—</heading><content style="-uslm-dtd:text">The terms “elementary education” and “secondary education” have the meaning given such terms under State law.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Highest poverty local educational agency.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">highest poverty local educational agency</quotedText>” means a local educational agency that is among the group of local educational agencies in the State that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">collectively serve not less than 20 percent of the State’s total enrollment of students served by all local educational agencies in the State.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">High-need local educational agency.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">high-need local educational agency</quotedText>” means a local educational agency that is among the group of local educational agencies in the State that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">collectively serve not less than 50 percent of the State’s total enrollment of students served by all local educational agencies in the State.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">High-poverty school.—</heading> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">high-poverty school</quotedText>” 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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Determination.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Overall per-pupil reduction in state funds.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">overall per-pupil reduction in State funds</quotedText>” means, with respect to a fiscal year—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2004/d/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">State</quotedText>” means each of the 50 States, the District of Columbia, and the Commonwealth of Puerto Rico.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2005" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2005">SEC. 2005. </num><heading style="-uslm-dtd:header">OUTLYING AREAS. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2006" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2006">SEC. 2006. </num><heading style="-uslm-dtd:header">GALLAUDET UNIVERSITY. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2007" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2007">SEC. 2007. </num><heading style="-uslm-dtd:header">STUDENT AID ADMINISTRATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2008" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2008">SEC. 2008. </num><heading style="-uslm-dtd:header">HOWARD UNIVERSITY. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2009" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2009">SEC. 2009. </num><heading style="-uslm-dtd:header">NATIONAL TECHNICAL INSTITUTE FOR THE DEAF. </heading> <content class="block" style="-uslm-dtd:text">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 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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2010" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2010">SEC. 2010. </num><heading style="-uslm-dtd:header">INSTITUTE OF EDUCATION SCIENCES. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2011" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2011">SEC. 2011. </num><heading style="-uslm-dtd:header">PROGRAM ADMINISTRATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2012" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2012">SEC. 2012. </num><heading style="-uslm-dtd:header">OFFICE OF INSPECTOR GENERAL. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2013" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2013">SEC. 2013. </num><heading style="-uslm-dtd:header">MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY INSTITUTIONS OF HIGHER EDUCATION. </heading> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2013/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 487(a)(24) of the Higher Education Act of 1965 (20 U.S.C. 1094(a)(24)) is amended by striking “<quotedText style="-uslm-dtd:quote">funds provided under this title</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">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’)</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2013/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Implementation of Non-federal Revenue Requirement.—</heading><chapeau style="-uslm-dtd:text">Section 487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2013/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in the subsection heading, by striking “<quotedText style="-uslm-dtd:quote">Non-title IV</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">Non-Federal</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2013/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in paragraph (1)(C), by striking “<quotedText style="-uslm-dtd:quote">funds for a program under this title</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">Federal education assistance funds</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2013/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t20/s1094">20 U.S.C. 1094 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><chapeau style="-uslm-dtd:text">The amendments made under this section shall—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2013/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2013/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">apply to institutional fiscal years beginning on or after January 1, 2023.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stA/pt1/s2014" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2014">SEC. 2014. </num><heading style="-uslm-dtd:header">FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT. </heading> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2014/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Amounts for IDEA.—</heading><chapeau style="-uslm-dtd:text">There is appropriated to the Secretary of Education for fiscal year 2021, out of any money in the Treasury not otherwise appropriated—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2014/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$2,580,000,000 for grants to States under part B of the Individuals with Disabilities Education Act;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2014/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$200,000,000 for preschool grants under section 619 of the Individuals with Disabilities Education Act; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt1/s2014/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$250,000,000 for programs for infants and toddlers with disabilities under part C of the Individuals with Disabilities Education Act.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stA/pt1/s2014/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">General Provisions.—</heading><content style="-uslm-dtd:text">Any amount appropriated under subsection (a) is in addition to other amounts appropriated or made available for the applicable purpose.</content> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tII/stA/pt2" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">PART 2—</num><heading style="-uslm-dtd:header">MISCELLANEOUS </heading> <section identifier="/us/sComp/117/2/tII/stA/pt2/s2021" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2021">SEC. 2021. </num><heading style="-uslm-dtd:header">NATIONAL ENDOWMENT FOR THE ARTS. </heading> <chapeau class="block" style="-uslm-dtd:text">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:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt2/s2021/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt2/s2021/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stA/pt2/s2022" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2022">SEC. 2022. </num><heading style="-uslm-dtd:header">NATIONAL ENDOWMENT FOR THE HUMANITIES. </heading> <chapeau class="block" style="-uslm-dtd:text">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:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt2/s2022/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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 which the grants support, to prevent, prepare for, respond to, and recover from the coronavirus.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt2/s2022/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stA/pt2/s2023" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2023">SEC. 2023. </num><heading style="-uslm-dtd:header">INSTITUTE OF MUSEUM AND LIBRARY SERVICES. </heading> <chapeau class="block" style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stA/pt2/s2023/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stA/pt2/s2023/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </section> </part> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stB" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Labor Matters </heading> <section identifier="/us/sComp/117/2/tII/stB/s2101" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2101">SEC. 2101. </num><heading style="-uslm-dtd:header">FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION ACTIVITIES. </heading> <subsection identifier="/us/sComp/117/2/tII/stB/s2101/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stB/s2101/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allocation of Amounts.—</heading><chapeau style="-uslm-dtd:text">Amounts appropriated under subsection (a) shall be allocated as follows:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stB/s2101/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stB/s2101/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$12,500,000 shall be for the Office of Inspector General.</content> </paragraph> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stC" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Human Services and Community Supports </heading> <section identifier="/us/sComp/117/2/tII/stC/s2201" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2201">SEC. 2201. </num><heading style="-uslm-dtd:header">CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tII/stC/s2201/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Child Care and Development Block Grant Funding.—</heading><content style="-uslm-dtd:text">In addition 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)).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2201/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Administrative Costs.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2201/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Supplement Not Supplant.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stC/s2202" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2202">SEC. 2202. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s9858">42 U.S.C. 9858 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CHILD CARE STABILIZATION. </heading> <subsection identifier="/us/sComp/117/2/tII/stC/s2202/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stC/s2202/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">COVID-19 public health emergency.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">COVID-19 public health emergency</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2202/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligible child care provider.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible child care provider</quotedText>” means—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2202/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Child Care Stabilization Funding.—</heading><content style="-uslm-dtd:text">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 30, 2021, for grants under this section in accordance with the Child Care and Development Block Grant Act of 1990.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2202/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Grants.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2202/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">State Reservations and Subgrants.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stC/s2202/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Reservation.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2202/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Subgrants to qualified child care providers.—</heading> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Qualified child care provider.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">open and available to provide child care services; or</content> </clause> <clause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">closed due to public health, financial hardship, or other reasons relating to the COVID-19 public health emergency.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/d/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Subgrant amount.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/d/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Application.—</heading><chapeau style="-uslm-dtd:text">The lead agency shall—</chapeau> <clause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/D/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">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 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;</content> </subclause> <subclause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/D/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/D/i/III" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">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</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tII/stC/s2202/d/2/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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).</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/d/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">Obligation.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2202/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Uses of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">A qualified child care provider that receives funds through such a subgrant shall use the funds for at least one of the following:</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Rent (including rent under a lease agreement) or payment on any mortgage obligation, utilities, facility maintenance or improvements, or insurance.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Personal protective equipment, cleaning and sanitization supplies and services, or training and professional development related to health and safety practices.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">Purchases of or updates to equipment and supplies to respond to the COVID-19 public health emergency.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">Goods and services necessary to maintain or resume child care services.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2202/e/1/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">Mental health supports for children and employees.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2202/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Reimbursement.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2202/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Supplement Not Supplant.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stC/s2203" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2203">SEC. 2203. </num><heading style="-uslm-dtd:header">HEAD START. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stC/s2204" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2204">SEC. 2204. </num><heading style="-uslm-dtd:header">PROGRAMS FOR SURVIVORS. </heading> <subsection identifier="/us/sComp/117/2/tII/stC/s2204/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 303 of the Family Violence Prevention and Services Act (42 U.S.C. 10403) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Additional Funding.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><chapeau style="-uslm-dtd:text">$180,000,000 to carry out sections 301 through 312, to be allocated in the manner described in subsection (a)(2), except that—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the matching requirement in section 306(c)(4) and condition in section 308(d)(3) shall not apply; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">$18,000,000 to carry out section 309.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">$2,000,000 to carry out section 313, of which $1,000,000 shall be allocated to support Indian communities.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2204/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s10401">42 U.S.C. 10401 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">COVID-19 Public Health Emergency Defined.—</heading><content style="-uslm-dtd:text">In this section, the term “<quotedText style="-uslm-dtd:quote">COVID-19 public health emergency</quotedText>” 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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2204/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Grants to Support Culturally Specific Populations.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stC/s2204/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2204/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><chapeau style="-uslm-dtd:text">From amounts appropriated under paragraph (1), the Secretary acting through the Director of the Family Violence Prevention and Services Program, shall—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2204/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2204/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2204/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Grants to Support Survivors of Sexual Assault.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stC/s2204/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2204/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2204/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Administrative Costs.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stC/s2205" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2205">SEC. 2205. </num><heading style="-uslm-dtd:header">CHILD ABUSE PREVENTION AND TREATMENT. </heading> <chapeau class="block" style="-uslm-dtd:text">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:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stC/s2205/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">$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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2205/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in subsection (b)(1)(A) of such section 203, “70 percent” shall be deemed to be “100 percent”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2205/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">subsections (b)(1)(B) and (c) of such section 203 shall not apply; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2205/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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), whichshall be allocated without regard to section 112(a)(2) of such Act (42 U.S.C. 5106h(a)(2)).</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stC/s2206" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2206">SEC. 2206. </num><heading style="-uslm-dtd:header">CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE NATIONAL SERVICE TRUST. </heading> <subsection identifier="/us/sComp/117/2/tII/stC/s2206/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Corporation for National and Community Service.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2206/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allocation of Amounts.—</heading><chapeau style="-uslm-dtd:text">Amounts provided by subsection (a) shall be allocated as follows:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Americorps state and national.—</heading><chapeau style="-uslm-dtd:text">$620,000,000 shall be used—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2206/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">to increase the living allowances of participants in national service programs; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stC/s2206/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tII/stC/s2206/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">prioritizing entities serving communities disproportionately impacted by COVID-19 and utilizing culturally competent and multilingual strategies in the provision of services; and</content> </clause> <clause identifier="/us/sComp/117/2/tII/stC/s2206/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">taking into account the diversity of communities and participants served by such entities, including racial, ethnic, socioeconomic, linguistic, or geographic diversity.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">State commissions.—</heading><content style="-uslm-dtd:text">$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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Volunteer generation fund.—</heading><content style="-uslm-dtd:text">$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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Americorps vista.—</heading><content style="-uslm-dtd:text">$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 the living allowances of volunteers, described in section 105(b) of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955(b)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">National senior service corps.—</heading><content style="-uslm-dtd:text">$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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Administrative costs.—</heading><content style="-uslm-dtd:text">$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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stC/s2206/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Office of inspector general.—</heading><content style="-uslm-dtd:text">$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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stC/s2206/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">National Service Trust.—</heading><content style="-uslm-dtd:text">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)).</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stD" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">Subtitle D—</num><heading style="-uslm-dtd:header">Public Health </heading> <section identifier="/us/sComp/117/2/tII/stD/s2301" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2301">SEC. 2301. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s247d">42 U.S.C. 247d note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE CENTERS FOR DISEASE CONTROL AND PREVENTION. </heading> <subsection identifier="/us/sComp/117/2/tII/stD/s2301/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stD/s2301/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stD/s2301/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the establishment and expansion, including staffing support, of community vaccination centers, particularly in underserved areas;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">the deployment of mobile vaccination units, particularly in underserved areas;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">facilities enhancements;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">communication with the public regarding when, where, and how to receive COVID-19 vaccines; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/b/2/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">transportation of individuals to facilitate vaccinations, including at community vaccination centers and mobile vaccination units, particularly for underserved populations.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stD/s2301/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Supplemental Funding for State Vaccination Grants.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stD/s2301/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this subsection:</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Base formula.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">base formula</quotedText>” means the allocation formula that applied to the Public Health Emergency Preparedness cooperative agreement in fiscal year 2020.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Alternative allocation.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">alternative allocation</quotedText>” 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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stD/s2301/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Supplemental funding.—</heading> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stD/s2301/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Amount.—</heading><chapeau style="-uslm-dtd:text">The amount of supplemental funding provided under this subsection shall be equal to the difference between—</chapeau> <clause identifier="/us/sComp/117/2/tII/stD/s2301/c/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the amount the State, locality, or territory received, or would receive, under the base formula; and</content> </clause> <clause identifier="/us/sComp/117/2/tII/stD/s2301/c/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the amount the State, locality, or territory would receive under the alternative allocation.</content> </clause> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stD/s2302" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2302">SEC. 2302. </num><heading style="-uslm-dtd:header">FUNDING FOR VACCINE CONFIDENCE ACTIVITIES. </heading> <chapeau class="block" style="-uslm-dtd:text">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 through the Director of the Centers for Disease Control and Prevention—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stD/s2302/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">to strengthen vaccine confidence in the United States, including its territories and possessions;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stD/s2302/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stD/s2302/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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).</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stD/s2303" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2303">SEC. 2303. </num><heading style="-uslm-dtd:header">FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES, THERAPEUTICS, AND MEDICAL SUPPLIES. </heading> <chapeau class="block" style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stD/s2303/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">SARS-CoV-2 or any viral variant mutating therefrom with pandemic potential; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stD/s2303/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">COVID-19 or any disease with potential for creating a pandemic.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stD/s2304" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2304">SEC. 2304. </num><heading style="-uslm-dtd:header">FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE ACTIVITIES AT THE FOOD AND DRUG ADMINISTRATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stD/s2305" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2305">SEC. 2305. </num><heading style="-uslm-dtd:header">REDUCED COST-SHARING. </heading> <subsection identifier="/us/sComp/117/2/tII/stD/s2305/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Special Rule for Individuals Who Receive Unemployment Compensation During 2021.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, 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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">such individual shall be treated as meeting the requirements of subsection (b)(2), and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stD/s2305/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s18071">42 U.S.C. 18071 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to plan years beginning after December 31, 2020.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stE" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">Subtitle E—</num><heading style="-uslm-dtd:header">Testing </heading> <section identifier="/us/sComp/117/2/tII/stE/s2401" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2401">SEC. 2401. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s247d">42 U.S.C. 247d note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND MITIGATION ACTIVITIES. </heading> <subsection identifier="/us/sComp/117/2/tII/stE/s2401/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stE/s2401/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">From amounts appropriated by subsection (a), the Secretary shall—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">support the development, manufacturing, procurement, distribution, and administration of tests to detect or diagnose SARS-CoV-2 and COVID-19, including through—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2401/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">support for the development, manufacture, procurement, and distribution of supplies necessary for administering tests, such as personal protective equipment; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2401/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><chapeau style="-uslm-dtd:text">establish and expand Federal, State, local, and territorial testing and contact tracing capabilities, including—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2401/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">through investments in laboratory capacity, such as—</chapeau> <clause identifier="/us/sComp/117/2/tII/stE/s2401/b/4/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">academic and research laboratories, or other laboratories that could be used for processing of COVID-19 testing;</content> </clause> <clause identifier="/us/sComp/117/2/tII/stE/s2401/b/4/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">community-based testing sites and community-based organizations; or</content> </clause> <clause identifier="/us/sComp/117/2/tII/stE/s2401/b/4/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">mobile health units, particularly in medically underserved areas; and</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2401/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">with respect to quarantine and isolation of contacts;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">enhance information technology, data modernization, and reporting, including improvements necessary to support sharing of data related to public health capabilities;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2401/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">to cover administrative and program support costs necessary to conduct activities related to subparagraph (a).</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stE/s2402" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2402">SEC. 2402. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s289g-5">42 U.S.C. 289g-5 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND SURVEILLANCE. </heading> <subsection identifier="/us/sComp/117/2/tII/stE/s2402/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stE/s2402/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">From amounts appropriated by subsection (a), the Secretary, acting through the Director of the Centers for Disease Control and Prevention, shall—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stE/s2402/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2402/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">award grants or cooperative agreements to State, local, Tribal, or territorial public health departments or public health laboratories—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2402/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">to increase their capacity to sequence genomes of circulating strains of viruses and other organisms, including SARS-CoV-2;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2402/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">to identify mutations in viruses and other organisms, including SARS-CoV-2;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2402/b/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">to use genomic sequencing to identify outbreaks and clusters of diseases or infections, including COVID-19; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stE/s2402/b/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">to develop effective disease response strategies based on genomic sequencing and surveillance data;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2402/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">enhance and expand the informatics capabilities of the public health workforce; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stE/s2402/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">award grants for the construction, alteration, or renovation of facilities to improve genomic sequencing and surveillance capabilities at the State and local level.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stE/s2403" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2403">SEC. 2403. </num><heading style="-uslm-dtd:header">FUNDING FOR GLOBAL HEALTH. </heading> <content class="block" style="-uslm-dtd:text">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 protection, global immunization, and global coordination on public health.</content> </section> <section identifier="/us/sComp/117/2/tII/stE/s2404" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2404">SEC. 2404. </num><heading style="-uslm-dtd:header">FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stF" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">Subtitle F—</num><heading style="-uslm-dtd:header">Public Health Workforce </heading> <section identifier="/us/sComp/117/2/tII/stF/s2501" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2501">SEC. 2501. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s295">42 U.S.C. 295 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR PUBLIC HEALTH WORKFORCE. </heading> <subsection identifier="/us/sComp/117/2/tII/stF/s2501/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stF/s2501/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds for Public Health Departments.—</heading><chapeau style="-uslm-dtd:text">Amounts made available to an awardee pursuant to subsection (a) shall be used for the following:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stF/s2501/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">Costs, including wages and benefits, related to the recruiting, hiring, and training of individuals—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stF/s2501/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stF/s2501/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">who are employed by—</chapeau> <clause identifier="/us/sComp/117/2/tII/stF/s2501/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the State, territorial, or local public health department involved; or</content> </clause> <clause identifier="/us/sComp/117/2/tII/stF/s2501/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stF/s2501/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Personal protective equipment, data management and other technology, or other necessary supplies.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stF/s2501/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">Administrative costs and activities necessary for awardees to implement activities funded under this section.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stF/s2501/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">Subawards from recipients of awards under subsection (a) to local health departments for the purposes of the activities funded under this section.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stF/s2502" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2502">SEC. 2502. </num><heading style="-uslm-dtd:header">FUNDING FOR MEDICAL RESERVE CORPS. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stG" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">Subtitle G—</num><heading style="-uslm-dtd:header">Public Health Investments </heading> <section identifier="/us/sComp/117/2/tII/stG/s2601" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2601">SEC. 2601. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s254b">42 U.S.C. 254b note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE. </heading> <subsection identifier="/us/sComp/117/2/tII/stG/s2601/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stG/s2601/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">Amounts made available to an awardee pursuant to subsection (a) shall be used—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stG/s2601/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">to plan, prepare for, promote, distribute, administer, and track COVID-19 vaccines, and to carry out other vaccine-related activities;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2601/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2601/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2601/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2601/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">to modify, enhance, and expand health care services and infrastructure; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2601/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">to conduct community outreach and education activities related to COVID-19.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stG/s2601/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Past Expenditures.—</heading><content style="-uslm-dtd:text">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 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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stG/s2602" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2602">SEC. 2602. </num><heading style="-uslm-dtd:header">FUNDING FOR NATIONAL HEALTH SERVICE CORPS. </heading> <subsection identifier="/us/sComp/117/2/tII/stG/s2602/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stG/s2602/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">State Loan Repayment Programs.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stG/s2602/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2602/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Conditions.—</heading><chapeau style="-uslm-dtd:text">With respect to grants described in paragraph (1) using funds made available under such paragraph:</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stG/s2602/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Section 338I(b) of the Public Health Service Act (42 U.S.C. 254q-1(b)) shall not apply.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stG/s2602/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stG/s2603" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2603">SEC. 2603. </num><heading style="-uslm-dtd:header">FUNDING FOR NURSE CORPS. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> <section identifier="/us/sComp/117/2/tII/stG/s2604" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2604">SEC. 2604. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s256h">42 U.S.C. 256h note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE GRADUATE MEDICAL EDUCATION. </heading> <subsection identifier="/us/sComp/117/2/tII/stG/s2604/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stG/s2604/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">Amounts made available pursuant to subsection (a) shall be used for the following activities:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stG/s2604/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2604/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2604/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2604/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2604/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stG/s2604/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stG/s2605" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2605">SEC. 2605. </num><heading style="-uslm-dtd:header">FUNDING FOR FAMILY PLANNING. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stH" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">Subtitle H—</num><heading style="-uslm-dtd:header">Mental Health and Substance Use Disorder </heading> <section identifier="/us/sComp/117/2/tII/stH/s2701" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2701">SEC. 2701. </num><heading style="-uslm-dtd:header">FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2702" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2702">SEC. 2702. </num><heading style="-uslm-dtd:header">FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE. </heading> <content class="block" style="-uslm-dtd:text">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)). 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.</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2703" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2703">SEC. 2703. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s294nnote">42 U.S.C. 294nnote</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER TRAINING FOR HEALTH CARE PROFESSIONALS, PARAPROFESSIONALS, AND PUBLIC SAFETY OFFICERS. </heading> <subsection identifier="/us/sComp/117/2/tII/stH/s2703/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stH/s2703/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stH/s2704" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2704">SEC. 2704. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s294nnote">42 U.S.C. 294nnote</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING HEALTHY WORK CONDITIONS AND USE OF MENTAL HEALTH AND SUBSTANCE USE DISORDER SERVICES BY HEALTH CARE PROFESSIONALS. </heading> <subsection identifier="/us/sComp/117/2/tII/stH/s2704/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stH/s2704/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stH/s2704/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stH/s2704/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">help such professionals to identify risk factors in themselves and others and respond to such risks.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stH/s2705" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2705">SEC. 2705. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s294nnote">42 U.S.C. 294nnote</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE MENTAL HEALTH AMONG THEIR HEALTH PROFESSIONAL WORKFORCE. </heading> <subsection identifier="/us/sComp/117/2/tII/stH/s2705/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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, $40,000,000, to remain available until expended, for the purpose described in subsection (b).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stH/s2705/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stH/s2706" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2706">SEC. 2706. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s290dd-3">42 U.S.C. 290dd-3 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL SUBSTANCE USE DISORDER SERVICES. </heading> <subsection identifier="/us/sComp/117/2/tII/stH/s2706/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stH/s2706/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stH/s2706/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stH/s2706/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Use of grant funds.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stH/s2707" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2707">SEC. 2707. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s290aa">42 U.S.C. 290aa note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL BEHAVIORAL HEALTH NEEDS. </heading> <subsection identifier="/us/sComp/117/2/tII/stH/s2707/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stH/s2707/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tII/stH/s2707/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stH/s2707/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Use of grant funds.—</heading><content style="-uslm-dtd:text">Grant funds awarded under this section to eligible entities shall be used for promoting 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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stH/s2708" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2708">SEC. 2708. </num><heading style="-uslm-dtd:header">FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2709" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2709">SEC. 2709. </num><heading style="-uslm-dtd:header">FUNDING FOR PROJECT AWARE. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2710" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2710">SEC. 2710. </num><heading style="-uslm-dtd:header">FUNDING FOR YOUTH SUICIDE PREVENTION. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2711" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2711">SEC. 2711. </num><heading style="-uslm-dtd:header">FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND TRAINING. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2712" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2712">SEC. 2712. </num><heading style="-uslm-dtd:header">FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS. </heading> <content class="block" style="-uslm-dtd:text">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).</content> </section> <section identifier="/us/sComp/117/2/tII/stH/s2713" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2713">SEC. 2713. </num><heading style="-uslm-dtd:header">FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINICS. </heading> <content class="block" style="-uslm-dtd:text">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 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).</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stI" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">Subtitle I—</num><heading style="-uslm-dtd:header">Exchange Grant Program </heading> <section identifier="/us/sComp/117/2/tII/stI/s2801" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2801">SEC. 2801. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s18031">42 U.S.C. 18031 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION. </heading> <subsection identifier="/us/sComp/117/2/tII/stI/s2801/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stI/s2801/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stJ" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="J">Subtitle J—</num><heading style="-uslm-dtd:header">Continued Assistance to Rail Workers </heading> <section identifier="/us/sComp/117/2/tII/stJ/s2901" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2901">SEC. 2901. </num><heading style="-uslm-dtd:header">ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT. </heading> <subsection identifier="/us/sComp/117/2/tII/stJ/s2901/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 2(a)(5)(A) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2901/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in the first sentence—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2901/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2901/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">or July 1, 2020</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">July 1, 2020, or July 1, 2021</quotedText>”; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2901/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in the fourth sentence, by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stJ/s2901/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t45/s352">45 U.S.C. 352 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clarification on Authority to Use Funds.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stJ/s2902" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2902">SEC. 2902. </num><heading style="-uslm-dtd:header">EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT. </heading> <subsection identifier="/us/sComp/117/2/tII/stJ/s2902/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 2(c)(2)(D) of the Railroad Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in clause (i)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in subclause (I), by striking “<quotedText style="-uslm-dtd:quote">185 days</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">330 days</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">in subclause (II),</chapeau> <clause identifier="/us/sComp/117/2/tII/stJ/s2902/a/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">19 consecutive 14-day periods</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">33 consecutive 14-day periods</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tII/stJ/s2902/a/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">6 consecutive 14-day periods</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">20 consecutive 14-day periods</quotedText>”;</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">in clause (ii)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">120 days of unemployment</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">265 days of unemployment</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">12 consecutive 14-day periods</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">27 consecutive 14-day periods</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">6 consecutive 14-day periods</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">20 consecutive 14-day periods</quotedText>”;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">in clause (iii)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">June 30, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">June 30, 2022</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">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.</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">the provisions of clauses (i) and (ii) shall not apply to any employee with respect to any registration period beginning after September 6, 2021.</quotedText>”; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2902/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">in clause (v), by adding at the end the following: “<quotedText style="-uslm-dtd:quote">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.</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stJ/s2902/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t45/s352">45 U.S.C. 352 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clarification on Authority to Use Funds.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stJ/s2903" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2903">SEC. 2903. </num><heading style="-uslm-dtd:header">EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR BENEFITS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT. </heading> <subsection identifier="/us/sComp/117/2/tII/stJ/s2903/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 2112(a) of the CARES Act (15 U.S.C. 9030(a)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stJ/s2903/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9030">15 U.S.C. 9030 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clarification on Authority To Use Funds.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stJ/s2904" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2904">SEC. 2904. </num><heading style="-uslm-dtd:header">RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR GENERAL FUNDING. </heading> <chapeau class="block" style="-uslm-dtd:text">In addition to amounts otherwise made available, there are appropriated for fiscal year 2021, out of any money in the Treasury not otherwise appropriated—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2904/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">$27,975,000, to remain available until expended, for the Railroad Retirement Board, to prevent, prepare for, and respond to coronavirus, of which—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2904/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">$6,800,000 shall be for additional hiring and overtime bonuses as needed to administer the Railroad Unemployment Insurance Act; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stJ/s2904/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$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</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stJ/s2904/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$500,000, to remain available until expended, for the Railroad Retirement Board Office of Inspector General for audit, investigatory and review activities.</content> </paragraph> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stK" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="K">Subtitle K—</num><heading style="-uslm-dtd:header">Ratepayer Protection </heading> <section identifier="/us/sComp/117/2/tII/stK/s2911" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2911">SEC. 2911. </num><heading style="-uslm-dtd:header">FUNDING FOR LIHEAP. </heading> <chapeau class="block" style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stK/s2911/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stK/s2911/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tII/stK/s2912" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2912">SEC. 2912. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9058b">15 U.S.C. 9058b</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR WATER ASSISTANCE PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tII/stK/s2912/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stK/s2912/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allotment.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stK/s2912/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">allot amounts appropriated in this section to a State or Indian Tribe based on—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stK/s2912/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stK/s2912/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stK/s2912/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">reserve up to 3 percent of the amount appropriated in this section for Indian Tribes and tribal organizations.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tII/stK/s2912/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Definition.—</heading><content style="-uslm-dtd:text">In this section, the term “<quotedText style="-uslm-dtd:quote">State</quotedText>” 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.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tII/stL" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="L">Subtitle L—</num><heading style="-uslm-dtd:header">Assistance for Older Americans, Grandfamilies, and Kinship Families </heading> <section identifier="/us/sComp/117/2/tII/stL/s2921" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2921">SEC. 2921. </num><heading style="-uslm-dtd:header">SUPPORTING OLDER AMERICANS AND THEIR FAMILIES. </heading> <subsection identifier="/us/sComp/117/2/tII/stL/s2921/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stL/s2921/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allocation of Amounts.—</heading><chapeau style="-uslm-dtd:text">Amounts made available by subsection (a) shall be available as follows:</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stL/s2921/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$750,000,000 shall be available to carry out part C of title III of such Act.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2921/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$25,000,000 shall be available to carry out title VI of such Act, including part C of such title.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2921/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">$460,000,000 shall be available to carry out part B of title III of such Act, including for—</chapeau> <subparagraph identifier="/us/sComp/117/2/tII/stL/s2921/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">supportive services of the types made available for fiscal year 2020;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stL/s2921/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">efforts related to COVID-19 vaccination outreach, including education, communication, transportation, and other activities to facilitate vaccination of older individuals; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tII/stL/s2921/b/3/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2921/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">$44,000,000 shall be available to carry out part D of title III of such Act.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2921/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">$145,000,000 shall be available to carry out part E of title III of such Act.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2921/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">$10,000,000 shall be available to carry out the long-term care ombudsman program under title VII of such Act.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tII/stL/s2922" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2922">SEC. 2922. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s3020g">42 U.S.C. 3020g</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">NATIONAL TECHNICAL ASSISTANCE CENTER ON GRANDFAMILIES AND KINSHIP FAMILIES. </heading> <subsection identifier="/us/sComp/117/2/tII/stL/s2922/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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, 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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tII/stL/s2922/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Activities of the Center.—</heading><chapeau style="-uslm-dtd:text">The Center shall—</chapeau> <paragraph identifier="/us/sComp/117/2/tII/stL/s2922/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2922/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2922/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2922/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tII/stL/s2922/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> </subtitle> <num style="-uslm-dtd:enum" value="III">TITLE III—</num><heading style="-uslm-dtd:header">COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS </heading> <subtitle identifier="/us/sComp/117/2/tIII/stA" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Defense Production Act of 1950 </heading> <section identifier="/us/sComp/117/2/tIII/stA/s3101" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3101">SEC. 3101. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t50/s4511">50 U.S.C. 4511 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT. </heading> <subsection identifier="/us/sComp/117/2/tIII/stA/s3101/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Supporting Enhanced Use of the Defense Production Act of 1950.—</heading><content style="-uslm-dtd:text">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 until September 30, 2025, to carry out titles I, III, and VII of such Act in accordance with subsection (b).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stA/s3101/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Medical Supplies and Equipment.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stA/s3101/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Testing, ppe, vaccines, and other materials.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stA/s3101/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stA/s3101/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stA/s3101/b/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stA/s3101/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Responding to public health emergencies.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIII/stB" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Housing Provisions </heading> <section identifier="/us/sComp/117/2/tIII/stB/s3201" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3201">SEC. 3201. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9058c">15 U.S.C. 9058c</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY RENTAL ASSISTANCE. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Funding.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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—</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Reservation of funds.—</heading><chapeau style="-uslm-dtd:text">Of the amount appropriated under paragraph (1), the Secretary shall reserve—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">$305,000,000 for making payments under this section to the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/a/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">$3,000,000 for administrative expenses of the Inspector General relating to oversight of funds provided in this section; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/a/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">$2,500,000,000 for payments to high-need grantees as provided in this section.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allocation of Funds to Eligible Grantees.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Allocation for states and units of local government.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">without regard to clause (i) of paragraph (1)(A);</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">by substituting “$152,000,000” for “$200,000,000” each place such term appears;</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/A/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/A/v" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="v">(v) </num><content style="-uslm-dtd:text">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”.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Pro rata adjustment.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Allocations for territories.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in subparagraph (A), by inserting “<quotedText style="-uslm-dtd:quote">of section 3201 of the American Rescue Plan Act of 2021</quotedText>” after “<quotedText style="-uslm-dtd:quote">the amount reserved under subsection (a)(2)(A)</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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”.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">High-need grantees.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Payment Schedule.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Subsequent payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">An eligible grantee shall only use the funds provided from payments made under this section as follows:</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Financial assistance.—</heading> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">rent;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">rental arrears;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/i/III" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">utilities and home energy costs;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/i/IV" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">(IV) </num><content style="-uslm-dtd:text">utilities and home energy costs arrears; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/i/V" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="V">(V) </num><content style="-uslm-dtd:text">other expenses related to housing, as defined by the Secretary.</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Housing stability services.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Administrative costs.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Other affordable rental housing and eviction prevention activities.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/d/1/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Distribution of assistance.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Reallocation of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligibility for reallocated funds.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/e/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Payment of reallocated funds by the secretary.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/e/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Use of reallocated funds.—</heading><content style="-uslm-dtd:text">Eligible grantees may use any funds received in accordance with this subsection only for purposes specified in paragraph (1) of subsection (d).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Eligible grantee.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible grantee</quotedText>” means any of the following:</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">The 50 States of the United States and the District of Columbia.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">A unit of local government (as defined in paragraph (5)).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">The Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligible household.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible household</quotedText>” 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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">1 or more individuals within the household has—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/f/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">qualified for unemployment benefits; or</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3201/f/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">experienced a reduction in household income, incurred significant costs, or experienced other financial hardship during or due, directly or indirectly, to the coronavirus pandemic;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">1 or more individuals within the household can demonstrate a risk of experiencing homelessness or housing instability; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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)).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Inspector general.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Inspector General</quotedText>” means the Inspector General of the Department of the Treasury.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>” means the Secretary of the Treasury.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3201/f/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Unit of local government.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">unit of local government</quotedText>” 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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Availability.—</heading><content style="-uslm-dtd:text">Funds provided to an eligible grantee under a payment made under this section shall remain available through September 30, 2025.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3201/h" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">(h) </num><heading style="-uslm-dtd:header">Extension of Availability Under Program for Existing Funding.—</heading><content style="-uslm-dtd:text">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) is amended by striking “<quotedText style="-uslm-dtd:quote">December 31, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 30, 2022</quotedText>”.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3202" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3202">SEC. 3202. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1437f">42 U.S.C. 1437f note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY HOUSING VOUCHERS. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3202/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">incremental emergency vouchers under subsection (b);</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">renewals of the vouchers under subsection (b);</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3202/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Emergency Vouchers.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Qualifying individuals or families defined.—</heading><chapeau style="-uslm-dtd:text">For the purposes of this section, qualifying individuals or families are those who are—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">homeless (as such term is defined in section 103(a) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11302(a));</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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)));</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">fleeing, or attempting to flee, domestic violence, dating violence, sexual assault, stalking, or human trafficking, as defined by the Secretary; or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Allocation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Terms and conditions.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Election to administer.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Failure to use vouchers promptly.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Waivers and alternative requirements.—</heading><content style="-uslm-dtd:text">The Secretary may waive or specify alternative requirements for any 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3202/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Termination of vouchers upon turnover.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3202/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Technical Assistance and Other Costs.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3202/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Implementation.—</heading><content style="-uslm-dtd:text">The Secretary may implement the provisions of this section by notice.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3203" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3203">SEC. 3203. </num><heading style="-uslm-dtd:header">EMERGENCY ASSISTANCE FOR RURAL HOUSING. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3204" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3204">SEC. 3204. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s8101">42 U.S.C. 8101 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">HOUSING COUNSELING. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3204/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3204/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">target housing counseling services to minority and low-income populations facing housing instability; or</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3204/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">provide housing counseling services in neighborhoods having high concentrations of minority and low-income populations.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3204/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3204/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Administration and Oversight.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3204/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Housing Counseling Services Defined.—</heading><chapeau style="-uslm-dtd:text">For the purposes of this section, the term “<quotedText style="-uslm-dtd:quote">housing counseling services</quotedText>” means—</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3204/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">housing counseling provided directly to households facing housing instability, such as eviction, default, foreclosure, loss of income, or homelessness;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3204/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">education, outreach, training, technology upgrades, and other program related support; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3204/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">operational oversight funding for grantees and subgrantees that receive funds under this section.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3205" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3205">SEC. 3205. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s12721">42 U.S.C. 12721 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3205/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">Tenant-based rental assistance.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">Supportive services to qualifying individuals or families not already receiving such supportive services, including—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">activities listed in section 401(29) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(29));</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">housing counseling; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/3/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">homeless prevention services.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><chapeau style="-uslm-dtd:text">The acquisition and development of non-congregate shelter units, all or a portion of which may—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">be converted to permanent affordable housing;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">be used as emergency shelter under subtitle B of title IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11371-11378);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/a/4/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">remain as non-congregate shelter units.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3205/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Qualifying Individuals or Families Defined.—</heading><chapeau style="-uslm-dtd:text">For the purposes of this section, qualifying individuals or families are those who are—</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">homeless, as defined in section 103(a) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11302(a));</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">at-risk of homelessness, as defined in section 401(1) of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">fleeing, or attempting to flee, domestic violence, dating violence, sexual assault, stalking, or human trafficking, as defined by the Secretary;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">veterans and families that include a veteran family member that meet one of the preceding criteria.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3205/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Terms and Conditions.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Funding restrictions.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Administrative costs.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Operating expenses.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3205/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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)).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Contracting.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3205/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Allocation.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Formula assistance.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Technical assistance.—</heading><content style="-uslm-dtd:text">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 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Other costs.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3205/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Waivers or alternative requirements.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3206" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3206">SEC. 3206. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9058d">15 U.S.C. 9058d</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">HOMEOWNER ASSISTANCE FUND. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3206/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3206/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Conforming loan limit.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">conforming loan limit</quotedText>” 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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Dwelling.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">dwelling</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Eligible entity.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible entity</quotedText>” means—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">a State; or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">any entity eligible for payment under subsection (f).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Mortgage.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">mortgage</quotedText>” means any credit transaction—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the unpaid principal balance of which was, at the time of origination, not more than the conforming loan limit.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Fund.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Fund</quotedText>” means the Homeowner Assistance Fund established under subsection (c).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>” means the Secretary of the Treasury.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">State</quotedText>” 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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3206/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Establishment of Fund.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Establishment; qualified expenses.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">mortgage payment assistance;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">principal reduction;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">facilitating interest rate reductions;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><chapeau style="-uslm-dtd:text">payment assistance for—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/E/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">utilities, including electric, gas, home energy, and water;</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/E/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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);</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/E/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">homeowner’s insurance, flood insurance, and mortgage insurance; and</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/E/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><content style="-uslm-dtd:text">homeowner’s association, condominium association fees, or common charges;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/1/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Targeting.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3206/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Allocation of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Administration.—</heading><chapeau style="-uslm-dtd:text">Of any amounts made available under this section, the Secretary shall reserve—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">For states.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the average number of unemployed individuals measured over a period of time not fewer than 3 months and not more than 12 months; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">the total number of mortgagors with—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stB/s3206/d/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">mortgage payments that are more than 30 days past due; or</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stB/s3206/d/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">mortgages in foreclosure.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Small state minimum.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Pro rata adjustments.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Territory set-aside.—</heading><content style="-uslm-dtd:text">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 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/d/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Tribal set-aside.—</heading><content style="-uslm-dtd:text">The Secretary shall allocate funds to any eligible entity designated under subsection (f) pursuant to the requirements of that subsection.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3206/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Distribution of Funds to States.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Reallocation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3206/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Tribal Set-aside.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/f/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Set-aside.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/f/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Allocation and payment.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stB/s3206/f/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Adjustment.—</heading><content style="-uslm-dtd:text">Allocations provided under this subsection may be further adjusted as provided by section 501(b)(2)(B) of subtitle A of title V of division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260).</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3207" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3207">SEC. 3207. </num><heading style="-uslm-dtd:header">RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN BORROWERS. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3207/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3207/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Administrative Expenses.—</heading><content style="-uslm-dtd:text">The Secretary may use not more than 3 percent of the amounts appropriated under this section for administrative purposes.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIII/stB/s3208" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3208">SEC. 3208. </num><heading style="-uslm-dtd:header">FAIR HOUSING ACTIVITIES. </heading> <subsection identifier="/us/sComp/117/2/tIII/stB/s3208/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stB/s3208/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Administrative Expenses.—</heading><content style="-uslm-dtd:text">The Secretary may use not more than 3 percent of the amounts appropriated under this section for administrative purposes.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIII/stC" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Small Business (SSBCI) </heading> <section identifier="/us/sComp/117/2/tIII/stC/s3301" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3301">SEC. 3301. </num><heading style="-uslm-dtd:header">STATE SMALL BUSINESS CREDIT INITIATIVE. </heading> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">State Small Business Credit Initiative.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The State Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701 et seq.) is amended—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5702">12 U.S.C. 5702</ref><b>]</b> </editorialNote><chapeau style="-uslm-dtd:text">in section 3003—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">in subsection (b)—</chapeau> <subclause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">by amending paragraph (1) to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).”</content> </paragraph></quotedContent>;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><chapeau style="-uslm-dtd:text">in paragraph (2)—</chapeau> <item identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/II/aa" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">2009</quotedText>” each place such term appears and inserting “<quotedText style="-uslm-dtd:quote">2021</quotedText>”;</content> </item> <item identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/II/bb" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">2008</quotedText>” each place such term appears and inserting “<quotedText style="-uslm-dtd:quote">2020</quotedText>”;</content> </item> <item identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/II/cc" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="cc">(cc) </num><content style="-uslm-dtd:text">in subparagraph (A), by striking “<quotedText style="-uslm-dtd:quote">The Secretary</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">With respect to States other than Tribal governments, the Secretary</quotedText>”;</content> </item> <item identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/II/dd" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="dd">(dd) </num><content style="-uslm-dtd:text">in subparagraph (C)(i), by striking “<quotedText style="-uslm-dtd:quote">2007</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2019</quotedText>”; and</content> </item> <item identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/II/ee" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="ee">(ee) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Separate allocation for tribal governments.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Notice of intent; timing of allocation.—</heading><chapeau style="-uslm-dtd:text">With respect to allocations to States that are Tribal governments, the Secretary may—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">notwithstanding paragraph (1), allocate Federal funds to participating Tribal governments not later than 60 days after the date of enactment of subsection (d).</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Employment data.—</heading><content style="-uslm-dtd:text">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.”</content> </subparagraph></quotedContent>; and</content> </item> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/i/III" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">by striking paragraph (3); and</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><chapeau style="-uslm-dtd:text">in subsection (c)—</chapeau> <subclause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">in paragraph (1)(A)(iii), by inserting before the period the following: “<quotedText style="-uslm-dtd:quote">that have delivered loans or investments to eligible businesses</quotedText>”; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/A/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">by amending paragraph (4) to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Termination of availability of amounts not transferred.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the second ⅓ 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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the last ⅓ 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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Reallocation.—</heading><content style="-uslm-dtd:text">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).”</content> </subparagraph> </paragraph></quotedContent>;</content> </subclause> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5703">12 U.S.C. 5703</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">in section 3004(d), by striking “<quotedText style="-uslm-dtd:quote">date of enactment of this Act</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">date of the enactment of section 3003(d)</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5704">12 U.S.C. 5704</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">in section 3005(b), by striking “<quotedText style="-uslm-dtd:quote">date of enactment of this Act</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">date of the enactment of section 3003(d)</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5705">12 U.S.C. 5705</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">in section 3006(b)(4), by striking “<quotedText style="-uslm-dtd:quote">date of enactment of this Act</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">date of the enactment of section 3003(d)</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5706">12 U.S.C. 5706</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">in section 3007(b), by striking “<quotedText style="-uslm-dtd:quote">March 31, 2011</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2022</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5708">12 U.S.C. 5708</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">in section 3009, by striking “<quotedText style="-uslm-dtd:quote">date of enactment of this Act</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">date of the enactment of section 3003(d)</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/1/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5710">12 U.S.C. 5710</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">in section 3011(b), by striking “<quotedText style="-uslm-dtd:quote">date of the enactment of this Act</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">date of the enactment of section 3003(d)</quotedText>”.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5701">12 U.S.C. 5701 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Appropriation.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stC/s3301/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Rescission.—</heading><chapeau style="-uslm-dtd:text">With respect to amounts appropriated under subparagraph (A)—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stC/s3301/a/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the Secretary of the Treasury shall complete all disbursements and remaining obligations before September 30, 2030; and</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stC/s3301/a/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Additional Allocations to Support Business Enterprises Owned and Controlled by Socially and Economically Disadvantaged Individuals.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Additional Allocations to Support Business Enterprises Owned and Controlled by Socially and Economically Disadvantaged Individuals.—</heading><chapeau style="-uslm-dtd:text">Of the amounts appropriated for fiscal year 2021 to carry out the Program, the Secretary shall—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Incentive Allocations to Support Business Enterprises Owned and Controlled by Socially and Economically Disadvantaged Individuals.—</heading><content style="-uslm-dtd:text">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 ⅓ and last ⅓ 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.”</content> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Additional Allocations to Support Very Small Businesses.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Additional Allocations to Support Very Small Businesses.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Very small business defined.—</heading><chapeau style="-uslm-dtd:text">In this subsection, the term ‘<quotedText style="-uslm-dtd:quote">very small business</quotedText>’—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">means a business with fewer than 10 employees; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">may include independent contractors and sole proprietors.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Technical Assistance.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Technical Assistance.—</heading><chapeau style="-uslm-dtd:text">Of the amounts appropriated for fiscal year 2021 to carry out the Program, $500,000,000 may be used by the Secretary to—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">State programs under the Program; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">other State or Federal programs that support small businesses;</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">transfer amounts to the Minority Business Development Agency, so that the Agency may use such amounts in a manner the Agency determines appropriate, including through contracting with third parties, to provide technical assistance to business enterprises owned and controlled by socially and economically disadvantaged individuals applying to—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">State programs under the Program; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">other State or Federal programs that support small businesses; and</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">State programs under the Program; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">other State or Federal programs that support small businesses.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Inclusion of Tribal Governments.—</heading><chapeau style="-uslm-dtd:text">Section 3002(10) of the State Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701(10)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIII/stC/s3301/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subparagraph (C), by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stC/s3301/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subparagraph (D), by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stC/s3301/e/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">a Tribal government, or a group of Tribal governments that jointly apply for an allocation.”</content> </subparagraph></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Definitions.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="15">“(15) </num><heading style="-uslm-dtd:header">Business enterprise owned and controlled by socially and economically disadvantaged individuals.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">business enterprise owned and controlled by socially and economically disadvantaged individuals</quotedText>’ means a business that—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">if privately owned, 51 percent is owned by one or more socially and economically disadvantaged individuals;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">if publicly owned, 51 percent of the stock is owned by one or more socially and economically disadvantaged individuals; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="16">“(16) </num><heading style="-uslm-dtd:header">Community development financial institution.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">community development financial institution</quotedText>’ has the meaning given that term under section 103 of the Riegle Community Development and Regulatory Improvement Act of 1994.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="17">“(17) </num><heading style="-uslm-dtd:header">Minority depository institution.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">minority depository institution</quotedText>’ has the meaning given that term under section 308(b) of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="18">“(18) </num><heading style="-uslm-dtd:header">Socially and economically disadvantaged individual.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">socially and economically disadvantaged individual</quotedText>’ means an individual who is a socially disadvantaged individual or an economically disadvantaged individual, as such terms are defined, respectively, under section 8 of the Small Business Act (15 U.S.C. 637) and the regulations thereunder.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="19">“(19) </num><heading style="-uslm-dtd:header">Tribal government.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Tribal government</quotedText>’ 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).”</content> </paragraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stC/s3301/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t12/s5701">12 U.S.C. 5701 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Rule of Application.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIII/stD" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">Subtitle D—</num><heading style="-uslm-dtd:header">Public Transportation </heading> <section identifier="/us/sComp/117/2/tIII/stD/s3401" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3401">SEC. 3401. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t49/s5301">49 U.S.C. 5301 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FEDERAL TRANSIT ADMINISTRATION GRANTS. </heading> <subsection identifier="/us/sComp/117/2/tIII/stD/s3401/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Federal Transit Administration Appropriation.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Availability of funds for operating expenses.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">reimbursement for payroll of public transportation (including payroll and expenses of private providers of public transportation);</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">paying the administrative leave of operations or contractor personnel due to reductions in service.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><chapeau style="-uslm-dtd:text">Funds described in subparagraph (A) shall be—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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 program under sections 5303 and 5304 of title 49, United States Code;</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/a/2/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">used to provide a Federal share of the costs for any grant made under this section of 100 percent.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIII/stD/s3401/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allocation of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Urbanized area formula grants.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Allocation.—</heading><chapeau style="-uslm-dtd:text">Amounts made available under subparagraph (A) shall be apportioned to urbanized areas based on data contained in the National Transit Database such that—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Formula grants for the enhanced mobility of seniors and individuals with disabilities.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Allocation ratio.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Formula grants for rural areas.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Allocation ratio.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/3/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/3/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/3/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Capital investments.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Of the amounts made available under subsection (a)—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">$1,425,000,000 shall be for grants administered under subsections (d) and (e) of section 5309 of title 49, United States Code; and</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">$250,000,000 shall be for grants administered under subsection (h) of section 5309 of title 49, United States Code.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Funding distribution.—</heading> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Allocation.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Eligible recipients.—</heading><content style="-uslm-dtd:text">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, or an applicant in the project development phase described in paragraph (2) of such subsection.</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/4/B/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><heading style="-uslm-dtd:header">Amount.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Section 5311(f) services.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Allocation ratio.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/5/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Exception.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Planning.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/6/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/6/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Availability of funds for route planning.—</heading><chapeau style="-uslm-dtd:text">Amounts made available under subparagraph (A) shall be available for route planning designed to—</chapeau> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/6/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/6/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">make service adjustments to increase the quality or frequency of service provided to low-income riders and disadvantaged neighborhoods or communities.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/6/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Recipients and subrecipients requiring additional assistance.—</heading> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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, 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Administration.—</heading><content style="-uslm-dtd:text">Funds made available under subparagraph (A) shall, after allocation, be administered as if provided under paragraph (1) or (3), as applicable.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Application requirements.—</heading> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">estimates of financial need;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">data on reductions in farebox or other sources of local revenue for sustained operations;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/i/III" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">a spending plan for such funds; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/i/IV" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">(IV) </num><content style="-uslm-dtd:text">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.</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Deadlines.—</heading><chapeau style="-uslm-dtd:text">The Administrator of the Federal Transit Administration shall—</chapeau> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">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.</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Evaluation.—</heading> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/iii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subclause> <subclause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/iii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><heading style="-uslm-dtd:header">Restriction.—</heading><content style="-uslm-dtd:text">Amounts made available under this paragraph shall only be available for operating expenses.</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/C/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><heading style="-uslm-dtd:header">State applicants.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIII/stD/s3401/b/7/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Unobligated funds.—</heading><content style="-uslm-dtd:text">If amounts made available under this paragraph remain unobligated on September 30, 2023, such amounts shall be available for any purpose eligible under sections 5307 or 5311 of title 49, United States Code.</content> </subparagraph> </paragraph> </subsection> </section> </subtitle> <num style="-uslm-dtd:enum" value="IV">TITLE IV—</num><heading style="-uslm-dtd:header">COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS </heading> <section identifier="/us/sComp/117/2/tIV/s4001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4001">SEC. 4001. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t5/s6301">5 U.S.C. 6301 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY FEDERAL EMPLOYEE LEAVE FUND. </heading> <subsection identifier="/us/sComp/117/2/tIV/s4001/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Establishment; Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4001/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Purpose.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">is caring for an individual who is subject to such an order or has been so advised;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">is experiencing symptoms of COVID-19 and seeking a medical diagnosis;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">is experiencing any other substantially similar condition;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/b/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><content style="-uslm-dtd:text">is obtaining immunization related to COVID-19 or is recovering from any injury, disability, illness, or condition related to such immunization.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4001/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Limitations.—</heading> <paragraph identifier="/us/sComp/117/2/tIV/s4001/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Period of availability.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Total hours; amount.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIV/s4001/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIV/s4001/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall be paid at the same hourly rate as other leave payments; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIV/s4001/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Relationship to other leave.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIV/s4001/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">is in addition to any other leave provided to an employee; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIV/s4001/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">may not be used by an employee concurrently with any other paid leave.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Calculation of retirement benefit.—</heading><content style="-uslm-dtd:text">Any paid leave provided to an employee under this section shall reduce the total service used to calculate any Federal civilian retirement benefit.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4001/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Employee Defined.—</heading><chapeau style="-uslm-dtd:text">In this section, the term “<quotedText style="-uslm-dtd:quote">employee</quotedText>” means—</chapeau> <paragraph identifier="/us/sComp/117/2/tIV/s4001/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">an individual employed by the United States Postal Service;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">an individual employed by the Postal Regulatory Commission; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4001/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">an employee of the Public Defender Service for the District of Columbia and the District of Columbia Courts.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIV/s4002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4002">SEC. 4002. </num><heading style="-uslm-dtd:header">FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4003">SEC. 4003. </num><heading style="-uslm-dtd:header">PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING AVAILABILITY. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4004">SEC. 4004. </num><heading style="-uslm-dtd:header">FUNDING FOR THE WHITE HOUSE. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4005" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4005">SEC. 4005. </num><heading style="-uslm-dtd:header">FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4006" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4006">SEC. 4006. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s5174">42 U.S.C. 5174 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNERAL ASSISTANCE. </heading> <subsection identifier="/us/sComp/117/2/tIV/s4006/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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)), andforany 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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4006/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><content style="-uslm-dtd:text">Funds appropriated under section 4005 may be used to carry out subsection (a) of this section.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIV/s4007" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4007">SEC. 4007. </num><heading style="-uslm-dtd:header">EMERGENCY FOOD AND SHELTER PROGRAM FUNDING. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4008" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4008">SEC. 4008. </num><heading style="-uslm-dtd:header">HUMANITARIAN RELIEF. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4009" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4009">SEC. 4009. </num><heading style="-uslm-dtd:header">CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4010" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4010">SEC. 4010. </num><heading style="-uslm-dtd:header">APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE. </heading> <content class="block" style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury not otherwise appropriated, $200,000,000, to remain available until September 30, 2024, for the United States Digital Service.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4011" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4011">SEC. 4011. </num><heading style="-uslm-dtd:header">APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4012" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4012">SEC. 4012. </num><heading style="-uslm-dtd:header">APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4013" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4013">SEC. 4013. </num><heading style="-uslm-dtd:header">AFG AND SAFER PROGRAM FUNDING. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4014" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4014">SEC. 4014. </num><heading style="-uslm-dtd:header">EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4015" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4015">SEC. 4015. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t41/s6301">41 U.S.C. 6301 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL CONTRACTORS. </heading> <content class="block" style="-uslm-dtd:text">Section 3610 of the CARES Act (Public Law 116-136; 134 Stat. 414) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2020</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 30, 2021</quotedText>”.</content> </section> <section identifier="/us/sComp/117/2/tIV/s4016" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4016">SEC. 4016. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t5/s8101">5 U.S.C. 8101 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ELIGIBILITY FOR WORKERS’ COMPENSATION BENEFITS FOR FEDERAL EMPLOYEES DIAGNOSED WITH COVID-19. </heading> <subsection identifier="/us/sComp/117/2/tIV/s4016/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4016/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tIV/s4016/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Covered employee.—</heading> <subparagraph identifier="/us/sComp/117/2/tIV/s4016/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">covered employee</quotedText>” means an individual—</chapeau> <clause identifier="/us/sComp/117/2/tIV/s4016/b/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">who is an employee under section 8101(1) of title 5, United States Code, employed in the Federal service at anytime during the period beginning on January 27, 2020, and ending on January 27, 2023;</content> </clause> <clause identifier="/us/sComp/117/2/tIV/s4016/b/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">who is diagnosed with COVID-19 during such period; and</content> </clause> <clause identifier="/us/sComp/117/2/tIV/s4016/b/1/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><chapeau style="-uslm-dtd:text">who, during a covered exposure period prior to such diagnosis, carries out duties that—</chapeau> <subclause identifier="/us/sComp/117/2/tIV/s4016/b/1/A/iii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">require contact with patients, members of the public, or co-workers; or</content> </subclause> <subclause identifier="/us/sComp/117/2/tIV/s4016/b/1/A/iii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">include a risk of exposure to the novel coronavirus.</content> </subclause> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIV/s4016/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Teleworking exception.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">covered employee</quotedText>” 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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4016/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Covered exposure period.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">covered exposure period</quotedText>” means, with respect to a diagnosis of COVID-19, the period beginning on a date to be determined by the Secretary of Labor.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4016/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Novel coronavirus.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">novel coronavirus</quotedText>” means SARS-CoV-2 or another coronavirus declared to be a pandemic by public health authorities.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4016/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Limitation.—</heading> <paragraph identifier="/us/sComp/117/2/tIV/s4016/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Determinations made on or before the date of enactment.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4016/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Limitation on duration of benefits.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIV/s4016/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Employees’ Compensation Fund.—</heading> <paragraph identifier="/us/sComp/117/2/tIV/s4016/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIV/s4016/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Fair share provision.—</heading><chapeau style="-uslm-dtd:text">Costs of administration for claims described in paragraph (1)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIV/s4016/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">may be paid from the Employees’ Compensation Fund; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIV/s4016/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall not be subject to the fair share provision in section 8147(c) of title 5, United States Code.</content> </subparagraph> </paragraph> </subsection> </section> <num style="-uslm-dtd:enum" value="V">TITLE V—</num><heading style="-uslm-dtd:header">COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP </heading> <section identifier="/us/sComp/117/2/tV/s5001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="5001">SEC. 5001. </num><heading style="-uslm-dtd:header">MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tV/s5001/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Eligibility of Certain Nonprofit Entities for Covered Loans Under the Paycheck Protection Program.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5001/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)), 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) , is amended—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5001/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">in subparagraph (A)—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5001/a/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in clause (xv), by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5001/a/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in clause (xvi), by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5001/a/1/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="xvii">“(xvii) </num><chapeau style="-uslm-dtd:text">the term ‘<quotedText style="-uslm-dtd:quote">additional covered nonprofit entity</quotedText>’—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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.”</content> </subclause> </clause></quotedContent>; and</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">in subparagraph (D)—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5001/a/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in clause (iii), by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><heading style="-uslm-dtd:header">Eligibility of certain organizations.—</heading><chapeau style="-uslm-dtd:text">Subject to the provisions in this subparagraph, during the covered period—</chapeau> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><content style="-uslm-dtd:text">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.”</content> </item> </subclause></quotedContent>; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5001/a/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ix">“(ix) </num><heading style="-uslm-dtd:header">Eligibility of additional covered nonprofit entities.—</heading><chapeau style="-uslm-dtd:text">An additional covered nonprofit entity shall be eligible to receive a covered loan if—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the additional covered nonprofit entity does not receive more than 15 percent of its receipts from lobbying activities;</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the lobbying activities of the additional covered nonprofit entity do not comprise more than 15 percent of the total activities of the organization;</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">“(IV) </num><content style="-uslm-dtd:text">the additional covered nonprofit entity employs not more than 300 employees.”</content> </subclause> </clause></quotedContent>.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5001/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligibility for second draw loans.—</heading><content style="-uslm-dtd:text">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) , is amended by inserting “<quotedText style="-uslm-dtd:quote"> ‘additional covered nonprofit entity’,</quotedText>” after “<quotedText style="-uslm-dtd:quote">the terms</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5001/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Eligibility of Internet Publishing Organizations for Covered Loans Under the Paycheck Protection Program.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5001/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5001/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in clause (iii), by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">“(IV) </num><heading style="-uslm-dtd:header">Eligibility of internet publishing organizations.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><content style="-uslm-dtd:text">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.”</content> </item> </subclause></quotedContent>;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">in clause (iv)—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5001/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in subclause (III), by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5001/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in subclause (IV)(bb), by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5001/b/1/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="V">“(V) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><content style="-uslm-dtd:text">is majority owned or controlled by a business concern or organization that is assigned a North American Industry Classification System code of 519130.”</content> </item> </subclause></quotedContent>;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/b/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in clause (v), by striking “<quotedText style="-uslm-dtd:quote">clause (iii)(II), (iv)(IV), or (vii)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">subclause (II), (III), or (IV) of clause (iii), subclause (IV) or (V) of clause (iv), clause (vii), or clause (ix)</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/b/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><chapeau style="-uslm-dtd:text">in clause (viii)(II)—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5001/b/1/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">business concern made eligible by clause (iii)(II) or clause (iv)(IV) of this subparagraph</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">business concern made eligible by subclause (II) or (IV) of clause (iii) or subclause (IV) or (V) of clause (iv) of this subparagraph</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5001/b/1/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">or organization</quotedText>” after “<quotedText style="-uslm-dtd:quote">business concern</quotedText>” each place it appears.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5001/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligibility for second draw loans.—</heading><content style="-uslm-dtd:text">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) , is amended by striking “<quotedText style="-uslm-dtd:quote">clause (iii)(II), (iv)(IV), or (vii)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">subclause (II), (III), or (IV) of clause (iii), subclause (IV) or (V) of clause (iv), clause (vii), or clause (ix)</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5001/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Coordination With Continuation Coverage Premium Assistance.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5001/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Paycheck protection program.—</heading><chapeau style="-uslm-dtd:text">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)) is amended—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5001/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">CARES Act or</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">CARES Act,</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by inserting before the period at the end the following: “<quotedText style="-uslm-dtd:quote">, or premiums taken into account in determining the credit allowed under section 6432 of the Internal Revenue Code of 1986</quotedText>”.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5001/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Paycheck protection program second draw.—</heading><chapeau style="-uslm-dtd:text">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) , is amended—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5001/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">or</quotedText>” at the end of item (aa);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking the period at the end of item (bb) and inserting “<quotedText style="-uslm-dtd:quote">; or</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5001/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="cc">“(cc) </num><content style="-uslm-dtd:text">premiums taken into account in determining the credit allowed under section 6432 of the Internal Revenue Code of 1986.”</content> </item></quotedContent>.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5001/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s636">15 U.S.C. 636 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Applicability.—</heading><content style="-uslm-dtd:text">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), that are received on or after the date of the enactment of this Act.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5001/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Commitment Authority and Appropriations.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5001/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Commitment authority.—</heading><content style="-uslm-dtd:text">Section 1102(b)(1) of the CARES Act (Public Law 116-136) is amended by striking “<quotedText style="-uslm-dtd:quote">$806,450,000,000</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$813,700,000,000</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5001/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Direct appropriations.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tV/s5002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="5002">SEC. 5002. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9009">15 U.S.C. 9009 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">TARGETED EIDL ADVANCE. </heading> <subsection identifier="/us/sComp/117/2/tV/s5002/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tV/s5002/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">Administrator</quotedText>” means the Administrator of the Small Business Administration; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5002/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5002/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Appropriations.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tV/s5002/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">to remain available until expended; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5002/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">of which, the Administrator shall use—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5002/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">$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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5002/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">$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—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5002/b/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">made to a covered entity that—</chapeau> <subclause identifier="/us/sComp/117/2/tV/s5002/b/2/B/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">has suffered an economic loss of greater than 50 percent; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tV/s5002/b/2/B/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">employs not more than 10 employees;</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tV/s5002/b/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in an amount that is $5,000; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5002/b/2/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">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).</content> </clause> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tV/s5003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="5003">SEC. 5003. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9009c">15 U.S.C. 9009c</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">SUPPORT FOR RESTAURANTS. </heading> <subsection identifier="/us/sComp/117/2/tV/s5003/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Administrator.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Administrator</quotedText>” means the Administrator of the Small Business Administration.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Affiliated business.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">affiliated business</quotedText>” 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 affiliation shall be determined as of any arrangements or agreements in existence as of March 13, 2020.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Covered period.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">covered period</quotedText>” means the period—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">beginning on February 15, 2020; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Eligible entity.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible entity</quotedText>”—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">includes an entity described in subparagraph (A) that is located in an airport terminal or that is a Tribally-owned concern; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><chapeau style="-uslm-dtd:text">does not include—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/a/4/C/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">an entity described in subparagraph (A) that—</chapeau> <subclause identifier="/us/sComp/117/2/tV/s5003/a/4/C/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">is a State or local government-operated business;</content> </subclause> <subclause identifier="/us/sComp/117/2/tV/s5003/a/4/C/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause identifier="/us/sComp/117/2/tV/s5003/a/4/C/i/III" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">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</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/a/4/C/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">a publicly-traded company.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Exchange; issuer; security.—</heading><content style="-uslm-dtd:text">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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Fund.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Fund</quotedText>” means the Restaurant Revitalization Fund established under subsection (b).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Pandemic-related revenue loss.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">pandemic-related revenue loss</quotedText>” means, with respect to an eligible entity—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/7/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/7/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">if the eligible entity was not in operation for the entirety of 2019—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/a/7/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><chapeau style="-uslm-dtd:text">the difference between—</chapeau> <subclause identifier="/us/sComp/117/2/tV/s5003/a/7/B/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the product obtained by multiplying the average monthly gross receipts of the eligible entity in 2019 by 12; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tV/s5003/a/7/B/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the product obtained by multiplying the average monthly gross receipts of the eligible entity in 2020 by 12; or</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/a/7/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">an amount based on a formula determined by the Administrator;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/7/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/a/7/C/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the expenses described in subsection (c)(5)(A) that were incurred by the eligible entity minus any gross receipts received; or</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/a/7/C/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">an amount based on a formula determined by the Administrator; or</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/7/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/a/7/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the amount of those expenses; or</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/a/7/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">an amount based on a formula determined by the Administrator.</content> </clause> </subparagraph><continuation style="-uslm-dtd:continuation-text">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. </continuation> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><heading style="-uslm-dtd:header">Payroll costs.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">payroll costs</quotedText>” 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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/8/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/a/8/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">premiums taken into account in determining the credit allowed under section 6432 of the Internal Revenue Code of 1986.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/9" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">(9) </num><heading style="-uslm-dtd:header">Publicly-traded company.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">publicly-traded company</quotedText>” 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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/a/10" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="10">(10) </num><heading style="-uslm-dtd:header">Tribally-owned concern.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Tribally-owned concern</quotedText>” has the meaning given the term in section 124.3 of title 13, Code of Federal Regulations, or any successor regulation.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5003/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Restaurant Revitalization Fund.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5003/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">There is established in the Treasury of the United States a fund to be known as the Restaurant Revitalization Fund.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Appropriations.—</heading> <subparagraph identifier="/us/sComp/117/2/tV/s5003/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Distribution.—</heading> <clause identifier="/us/sComp/117/2/tV/s5003/b/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Of the amounts made available under subparagraph (A)—</chapeau> <subclause identifier="/us/sComp/117/2/tV/s5003/b/2/B/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">$5,000,000,000 shall be available to eligible entities with gross receipts during 2019 of not more than $500,000; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tV/s5003/b/2/B/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">$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.</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/b/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Adjustments.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/b/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Grants after initial period.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><content style="-uslm-dtd:text">The Administrator shall use amounts in the Fund to make grants described in subsection (c).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5003/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Restaurant Revitalization Grants.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5003/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Application.—</heading> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Certification.—</heading><chapeau style="-uslm-dtd:text">An eligible entity applying for a grant under this subsection shall make a good faith certification that—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/c/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the uncertainty of current economic conditions makes necessary the grant request to support the ongoing operations of the eligible entity; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/c/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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).</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Business identifiers.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Priority in awarding grants.—</heading> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 (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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Certification.—</heading><content style="-uslm-dtd:text">For purposes of establishing priority under subparagraph (A), an applicant shall submit a self-certification of eligibility for priority with the grant application.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Grant amount.—</heading> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Aggregate maximum amount.—</heading><chapeau style="-uslm-dtd:text">The aggregate amount of grants made to an eligible entity and any affiliated businesses of the eligible entity under this subsection—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/c/4/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">shall not exceed $10,000,000; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/c/4/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">shall be limited to $5,000,000 per physical location of the eligible entity.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Determination of grant amount.—</heading> <clause identifier="/us/sComp/117/2/tV/s5003/c/4/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/c/4/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Return to treasury.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/c/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Payroll costs.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Payments of principal or interest on any mortgage obligation (which shall not include any prepayment of principal on a mortgage obligation).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Rent payments, including rent under a lease agreement (which shall not include any prepayment of rent).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">Utilities.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><chapeau style="-uslm-dtd:text">Maintenance expenses, including—</chapeau> <clause identifier="/us/sComp/117/2/tV/s5003/c/5/E/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">construction to accommodate outdoor seating; and</content> </clause> <clause identifier="/us/sComp/117/2/tV/s5003/c/5/E/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">walls, floors, deck surfaces, furniture, fixtures, and equipment.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">Supplies, including protective equipment and cleaning materials.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">Food and beverage expenses that are within the scope of the normal business practice of the eligible entity before the covered period.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/H" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">(H) </num><content style="-uslm-dtd:text">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)).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/I" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">Operational expenses.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/J" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="J">(J) </num><content style="-uslm-dtd:text">Paid sick leave.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5003/c/5/K" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="K">(K) </num><content style="-uslm-dtd:text">Any other expenses that the Administrator determines to be essential to maintaining the eligible entity.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5003/c/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Returning funds.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tV/s5004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="5004">SEC. 5004. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9013">15 U.S.C. 9013</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">COMMUNITY NAVIGATOR PILOT PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tV/s5004/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Administration.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Administration</quotedText>” means the Small Business Administration.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Administrator.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Administrator</quotedText>” means the Administrator of the Small Business Administration.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Community navigator services.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">community navigator services</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Community navigator.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">community navigator</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Eligible business.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible business</quotedText>” 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))).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Private nonprofit organization.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">private nonprofit organization</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Resource partner.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">resource partner</quotedText>” means—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5004/a/7/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">a small business development center (as defined in section 3 of the Small Business Act (15 U.S.C. 632));</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5004/a/7/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">a women’s business center (as described in section 29 of the Small Business Act (15 U.S.C. 656)); and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5004/a/7/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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))).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><heading style="-uslm-dtd:header">Small business concern.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">small business concern</quotedText>” has the meaning given under section 3 of the Small Business Act (15 U.S.C. 632).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/9" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">(9) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">State</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/a/10" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="10">(10) </num><heading style="-uslm-dtd:header">Unit of general local government.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">unit of general local government</quotedText>” means a county, city, town, village, or other general purpose political subdivision of a State.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5004/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Community Navigator Pilot Program.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5004/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Appropriations.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5004/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Outreach and Education.—</heading> <paragraph identifier="/us/sComp/117/2/tV/s5004/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Promotion.—</heading><content style="-uslm-dtd:text">The Administrator shall develop and implement a program to promote community navigator services to current or prospective owners of eligible businesses.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Call center.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Outreach.—</heading><chapeau style="-uslm-dtd:text">The Administrator shall—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5004/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5004/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">improve the website of the Administration to describe such community navigator services and other Federal programs; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5004/c/3/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">implement an education campaign by advertising in media targeted to current or prospective owners of eligible businesses.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5004/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Appropriations.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5004/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Sunset.—</heading><content style="-uslm-dtd:text">The authority of the Administrator to make grants under this section shall terminate on December 31, 2025.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tV/s5005" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="5005">SEC. 5005. </num><heading style="-uslm-dtd:header">SHUTTERED VENUE OPERATORS. </heading> <subsection identifier="/us/sComp/117/2/tV/s5005/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5005/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Reduction of Shuttered Venues Assistance for New PPP Recipients.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tV/s5005/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in subsection (a)(1)(A)(vi)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5005/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking subclause (III);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5005/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by redesignating subclause (IV) as subclause (III); and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5005/b/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in subclause (III), as so redesignated, by striking “<quotedText style="-uslm-dtd:quote">subclauses (I), (II), and (III)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">subclauses (I) and (II)</quotedText>”; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5005/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">in subsection (c)(1)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tV/s5005/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in subparagraph (A), in the matter preceding clause (i), by striking “<quotedText style="-uslm-dtd:quote">A grant</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">Subject to subparagraphs (B) and (C), a grant</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tV/s5005/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Reduction for recipients of new ppp loans.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Application to governmental entities.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">shall be the eligible person or entity; and</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">shall not include entities of the State or political subdivision other than the eligible person or entity.”</content> </subclause> </clause> </subparagraph></quotedContent>.</content> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tV/s5006" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="5006">SEC. 5006. </num><heading style="-uslm-dtd:header">DIRECT APPROPRIATIONS. </heading> <subsection identifier="/us/sComp/117/2/tV/s5006/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tV/s5006/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tV/s5006/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tV/s5006/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Inspector General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <num style="-uslm-dtd:enum" value="VI">TITLE VI—</num><heading style="-uslm-dtd:header">COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS </heading> <section identifier="/us/sComp/117/2/tVI/s6001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="6001">SEC. 6001. </num><heading style="-uslm-dtd:header">ECONOMIC ADJUSTMENT ASSISTANCE. </heading> <subsection identifier="/us/sComp/117/2/tVI/s6001/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Economic Development Administration Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVI/s6001/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVI/s6001/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tVI/s6002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="6002">SEC. 6002. </num><heading style="-uslm-dtd:header">FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE COVID-19 PANDEMIC. </heading> <subsection identifier="/us/sComp/117/2/tVI/s6002/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVI/s6002/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">$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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVI/s6002/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">section 103(b) of the Clean Air Act (42 U.S.C. 7403(b));</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVI/s6002/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">section 1442 of the Safe Drinking Water Act (42 U.S.C. 300j-1);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVI/s6002/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVI/s6002/a/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">sections 791 through 797 of the Energy Policy Act of 2005 (42 U.S.C. 16131 through 16137); and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVI/s6002/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVI/s6002/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Administration of Funds.—</heading> <paragraph identifier="/us/sComp/117/2/tVI/s6002/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVI/s6002/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tVI/s6003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="6003">SEC. 6003. </num><heading style="-uslm-dtd:header">UNITED STATES FISH AND WILDLIFE SERVICE. </heading> <subsection identifier="/us/sComp/117/2/tVI/s6003/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Inspection, Interdiction, and Research Related to Certain Species and COVID-19.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVI/s6003/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$20,000,000 shall be for wildlife inspections, interdictions, investigations, and related activities, and for efforts to address wildlife trafficking;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVI/s6003/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVI/s6003/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVI/s6003/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Lacey Act Provisions.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> </section> <num style="-uslm-dtd:enum" value="VII">TITLE VII—</num><heading style="-uslm-dtd:header">COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION </heading> <subtitle identifier="/us/sComp/117/2/tVII/stA" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Transportation and Infrastructure </heading> <section identifier="/us/sComp/117/2/tVII/stA/s7101" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7101">SEC. 7101. </num><heading style="-uslm-dtd:header">GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION. </heading> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Northeast Corridor Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">National Network Appropriation.—</heading><content style="-uslm-dtd:text">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 grants as authorized under section 11101(b) of the FAST Act (Public Law 114-94) to prevent, prepare for, and respond to coronavirus.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Long-distance Service Restoration and Employee Recalls.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">recall and manage employees furloughed on or after October 1, 2020, as a result of efforts to prevent, prepare for, and respond to coronavirus.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Use of Funds in Lieu of Capital Payments.—</heading><chapeau style="-uslm-dtd:text">Not less than $109,805,000 of the aggregate amounts made available under subsections (a) and (b)—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Use of Funds for State Payments for State-supported Routes.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Funding share.—</heading><chapeau style="-uslm-dtd:text">The share of funding provided under paragraph (1) with respect to a covered State-supported route shall be distributed as follows:</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7101/e/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7101/e/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/e/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Covered state-supported route defined.—</heading><content style="-uslm-dtd:text">In this subsection, the term “<quotedText style="-uslm-dtd:quote">covered State-supported route</quotedText>” 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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Use of Funds for Debt Repayment or Prepayment.—</heading><chapeau style="-uslm-dtd:text">Not more than $100,885,000 of the aggregate amounts made available under subsections (a) and (b) shall be—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/f/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7101/f/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7101/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Project Management Oversight.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> </section> <section identifier="/us/sComp/117/2/tVII/stA/s7102" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7102">SEC. 7102. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9121">15 U.S.C. 9121</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">RELIEF FOR AIRPORTS. </heading> <subsection identifier="/us/sComp/117/2/tVII/stA/s7102/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Requirements and limitations.—</heading><chapeau style="-uslm-dtd:text">Amounts made available under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">may not be used for any purpose not directly related to the airport; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7102/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Allocations.—</heading><chapeau style="-uslm-dtd:text">The following terms shall apply to the amounts made available under this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Operating expenses and debt service payments.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Distribution.—</heading><chapeau style="-uslm-dtd:text">Amounts made available under this paragraph—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">shall not be subject to the reduced apportionments under section 47114(f) of title 49, United States Code;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/b/1/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">shall not be subject to a maximum apportionment limit set forth in section 47114(c)(1)(B) of title 49, United States Code.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Remaining amounts.—</heading><content style="-uslm-dtd:text">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 enplanements of all such primary airports in calendar year 2019.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Federal share for development projects.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Remaining amounts.—</heading><content style="-uslm-dtd:text">Any amount remaining under this paragraph shall be distributed as described in paragraph (1)(C).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Nonprimary airports.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Distribution.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/3/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Remaining amounts.—</heading><content style="-uslm-dtd:text">Any amount remaining under this paragraph shall be distributed as described in paragraph (1)(C).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Airport concessions.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Distribution.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/b/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Conditions.—</heading><chapeau style="-uslm-dtd:text">As a condition of approving a grant under this paragraph—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/b/4/C/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/b/4/C/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7102/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Administration.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Administrative expenses.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Workforce retention requirements.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Required retention.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Waiver of retention requirement.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall waive the workforce retention requirement if the Secretary determines that—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/c/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the airport is experiencing economic hardship as a direct result of the requirement; or</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stA/s7102/c/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the requirement reduces aviation safety or security.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Exception.—</heading><content style="-uslm-dtd:text">The workforce retention requirement shall not apply to nonhub airports or nonprimary airports receiving funds under this section.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/c/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Noncompliance.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7102/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Eligible large airport concession.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible large airport concession</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7102/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Eligible small airport concession.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible small airport concession</quotedText>” means a concession (as defined in section 23.3 of title 49, Code of Federal Regulations), that is in-terminal and—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">a small business with maximum gross receipts, averaged over the previous 3 fiscal years, of less than $56,420,000; or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7102/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">is a joint venture (as defined in section 23.3 of title 49, Code of Federal Regulations).</content> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tVII/stA/s7103" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7103">SEC. 7103. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t49/s106">49 U.S.C. 106 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY FAA EMPLOYEE LEAVE FUND. </heading> <subsection identifier="/us/sComp/117/2/tVII/stA/s7103/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Establishment; Appropriation.—</heading><content style="-uslm-dtd:text">There is established in the Federal Aviation Administration the Emergency FAA Employee Leave Fund (in this section referred to as the “Fund”), to be 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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7103/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Purpose.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">is caring for an individual who is subject to such an order or has been so advised;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">is experiencing symptoms of COVID-19 and seeking a medical diagnosis;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">is experiencing any other substantially similar condition;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/b/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><content style="-uslm-dtd:text">is obtaining immunization related to COVID-19 or is recovering from any injury, disability, illness, or condition related to such immunization.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7103/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Limitations.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Period of availability.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Total hours; amount.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall be paid at the same hourly rate as other leave payments; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Relationship to other leave.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">is in addition to any other leave provided to an employee of the Administration; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">may not be used by an employee of the Administration concurrently with any other paid leave.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7103/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Calculation of retirement benefit.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tVII/stA/s7104" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7104">SEC. 7104. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t49/s114">49 U.S.C. 114 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY TSA EMPLOYEE LEAVE FUND. </heading> <subsection identifier="/us/sComp/117/2/tVII/stA/s7104/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Establishment; Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7104/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Purpose.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">is caring for an individual who is subject to such an order or has been so advised;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">is experiencing symptoms of COVID-19 and seeking a medical diagnosis;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">is experiencing any other substantially similar condition;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/b/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><content style="-uslm-dtd:text">is obtaining immunization related to COVID-19 or is recovering from any injury, disability, illness, or condition related to such immunization.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stA/s7104/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Limitations.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Period of availability.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Total hours; amount.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall be paid at the same hourly rate as other leave payments; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Relationship to other leave.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">is in addition to any other leave provided to an employee of the Administration; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">may not be used by an employee of the Administration concurrently with any other paid leave.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stA/s7104/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Calculation of retirement benefit.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tVII/stB" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Aviation Manufacturing Jobs Protection </heading> <section identifier="/us/sComp/117/2/tVII/stB/s7201" role="definitions" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7201">SEC. 7201. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9131">15 U.S.C. 9131</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">DEFINITIONS. </heading> <chapeau class="block" style="-uslm-dtd:text">In this subtitle:</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Eligible employee group.—</heading><chapeau style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">eligible employee group</term>” means the portion of an employer’s United States workforce that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">does not exceed 25 percent of the employer’s total United States workforce as of April 1, 2020; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">contains only employees with a total compensation level of $200,000 or less per year; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">is engaged in aviation manufacturing activities and services, or maintenance, repair, and overhaul activities and services.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Aviation manufacturing company.—</heading><chapeau style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">aviation manufacturing company</term>” means a corporation, firm, or other business entity—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">that—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">operates a process certified to SAE AS9100 related to the design, development, or provision of an aviation product or service, including a part, component, or assembly;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">which—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">is established, created, or organized in the United States or under the laws of the United States; and</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stB/s7201/2/H" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">(H) </num><chapeau style="-uslm-dtd:text">that—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/H/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stB/s7201/2/H/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in the case of corporation, firm, or other business entity not specified under subparagraph (i), 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 for the duration of the agreement and receipt of public contributions under this subtitle.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Employee.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">employee</term>” has the meaning given that term in section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C. 203).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Employer.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">employer</term>” 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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Private contribution.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">private contribution</term>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Public contribution.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">public contribution</term>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">Secretary</term>” means the Secretary of Transportation.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stB/s7201/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><heading style="-uslm-dtd:header">Total compensation level.—</heading><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:quote">total compensation level</term>” 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.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tVII/stB/s7202" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7202">SEC. 7202. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9132">15 U.S.C. 9132</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">PAYROLL SUPPORT PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tVII/stB/s7202/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stB/s7202/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Eligibility.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stB/s7202/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Ineligibility.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stB/s7202/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Reductions.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stB/s7202/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Agreement Deadline.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tVII/stC" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Airlines </heading> <section identifier="/us/sComp/117/2/tVII/stC/s7301" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7301">SEC. 7301. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9141">15 U.S.C. 9141</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM EXTENSION. </heading> <subsection identifier="/us/sComp/117/2/tVII/stC/s7301/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">The definitions in section 40102(a) of title 49, United States Code, shall apply with respect to terms used in this section, except that—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">catering functions</quotedText>” 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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">contractor</quotedText>” means—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">a person that performs, under contract with a passenger air carrier conducting operations under part 121 of title 14, Code of Federal Regulations—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">catering functions; or</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">a subcontractor that performs such functions;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">employee</quotedText>” means an individual, other than a corporate officer, who is employed by an air carrier or a contractor;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><chapeau style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">eligible air carrier</quotedText>” means an air carrier that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">received financial assistance pursuant section 402(a)(1) of division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">provides air transportation as of March 31, 2021;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><chapeau style="-uslm-dtd:text">certifies to the Secretary that such air carrier will—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><chapeau style="-uslm-dtd:text">during the 2-year period beginning April 1, 2021, and ending April 1, 2023, refrain from paying—</chapeau> <subclause identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><chapeau style="-uslm-dtd:text">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)—</chapeau> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv/I/aa" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv/I/bb" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">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</content> </item> </subclause> <subclause identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv/II/aa" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">$3,000,000; and</content> </item> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/4/D/iv/II/bb" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">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.</content> </item> </subclause> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><chapeau style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">eligible contractor</quotedText>” means a contractor that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">received financial assistance pursuant to section 402(a)(2) of division N of the Consolidated Appropriations Act, 2021 (Public Law 116-260);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">performs one or more of the functions described under paragraph (2) as of March 31, 2021;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><chapeau style="-uslm-dtd:text">certifies to the Secretary that such contractor will—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">refrain from paying dividends, or making other capital distributions, with respect to common stock (or equivalent interest) of the contractor through September 30, 2022;</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><chapeau style="-uslm-dtd:text">during the 2-year period beginning April 1, 2021, and ending April 1, 2023, refrain from paying—</chapeau> <subclause identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><chapeau style="-uslm-dtd:text">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)—</chapeau> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv/I/aa" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv/I/bb" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">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</content> </item> </subclause> <subclause identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv/II/aa" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">$3,000,000; and</content> </item> <item identifier="/us/sComp/117/2/tVII/stC/s7301/a/5/D/iv/II/bb" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">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.</content> </item> </subclause> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/a/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">Secretary</quotedText>” means the Secretary of the Treasury.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stC/s7301/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Payroll Support Grants.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">eligible air carriers, in an aggregate amount of $14,000,000,000; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">eligible contractors, in an aggregate amount of $1,000,000,000.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Apportionments.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Eligible air carriers.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall apportion funds made available under paragraph (1)(A) to each eligible air carrier in the ratio that—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/b/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stC/s7301/b/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">$15,000,000,000.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Eligible contractors.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">In general.—</heading> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Forms; terms and conditions.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Procedures.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/3/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Deadline for immediate payroll assistance.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Taxpayer protection.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stC/s7301/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Administrative expenses.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stC/s7301/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tVII/stD" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">Subtitle D—</num><heading style="-uslm-dtd:header">Consumer Protection and Commerce Oversight </heading> <section identifier="/us/sComp/117/2/tVII/stD/s7401" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7401">SEC. 7401. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s2066">15 U.S.C. 2066 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PROTECT CONSUMERS FROM POTENTIALLY DANGEROUS PRODUCTS RELATED TO COVID-19. </heading> <subsection identifier="/us/sComp/117/2/tVII/stD/s7401/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stD/s7401/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Purposes.—</heading><chapeau style="-uslm-dtd:text">The funds made available in subsection (a) shall only be used for purposes of the Consumer Product Safety Commission to—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">carry out the requirements in title XX of division FF of the Consolidated Appropriations Act, 2021 (Public Law 116-260);</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">increase awareness and communication particularly of COVID-19 product related risks and other consumer product safety information; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stD/s7401/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">Commission</quotedText>” means the Consumer Product Safety Commission;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">violative consumer products</quotedText>” 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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">COVID-19 emergency period</quotedText>” 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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7401/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">the term “<quotedText style="-uslm-dtd:quote">COVID-19 products</quotedText>” 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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tVII/stD/s7402" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7402">SEC. 7402. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t47/s254">47 U.S.C. 254 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDUCATIONAL CONNECTIONS AND DEVICES. </heading> <subsection identifier="/us/sComp/117/2/tVII/stD/s7402/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Regulations Required.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in the case of a school, students and staff of the school at locations that include locations other than the school; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in the case of a library, patrons of the library at locations that include locations other than the library.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stD/s7402/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Support Amount.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stD/s7402/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Emergency Connectivity Fund.—</heading> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Establishment.—</heading><content style="-uslm-dtd:text">There is established in the Treasury of the United States a fund to be known as the “Emergency Connectivity Fund”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">$7,171,000,000, to remain available until September 30, 2030, for—</chapeau> <clause identifier="/us/sComp/117/2/tVII/stD/s7402/c/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the provision of support under the covered regulations; and</content> </clause> <clause identifier="/us/sComp/117/2/tVII/stD/s7402/c/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">the Commission to adopt, and the Commission and the Universal Service Administrative Company to administer, the covered regulations; and</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Relationship to universal service contributions.—</heading><content style="-uslm-dtd:text">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)).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stD/s7402/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Advanced telecommunications and information services.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">advanced telecommunications and information services</quotedText>” 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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Commission.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Commission</quotedText>” means the Federal Communications Commission.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Connected device.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">connected device</quotedText>” means a laptop computer, tablet computer, or similar end-user device that is capable of connecting to advanced telecommunications and information services.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Covered regulations.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">covered regulations</quotedText>” means the regulations promulgated under subsection (a).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">COVID-19 emergency period.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">COVID-19 emergency period</quotedText>” means a period that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Eligible equipment.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible equipment</quotedText>” means the following:</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/6/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Wi-Fi hotspots.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/6/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">Modems.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/6/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">Routers.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/6/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">Devices that combine a modem and router.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/6/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">Connected devices.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Eligible school or library.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible school or library</quotedText>” 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)).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><heading style="-uslm-dtd:header">Emergency connectivity fund.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Emergency Connectivity Fund</quotedText>” means the fund established under subsection (c)(1).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/9" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">(9) </num><heading style="-uslm-dtd:header">Library.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">library</quotedText>” includes a library consortium.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/10" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="10">(10) </num><heading style="-uslm-dtd:header">Wi-fi.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Wi-Fi</quotedText>” means a wireless networking protocol based on Institute of Electrical and Electronics Engineers standard 802.11 (or any successor standard).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/11" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="11">(11) </num><heading style="-uslm-dtd:header">Wi-fi hotspot.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Wi-Fi hotspot</quotedText>” means a device that is capable of—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/11/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">receiving advanced telecommunications and information services; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVII/stD/s7402/d/11/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">sharing such services with a connected device through the use of Wi-Fi.</content> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tVII/stD/s7403" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7403">SEC. 7403. </num><heading style="-uslm-dtd:header">FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tVII/stD/s7404" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7404">SEC. 7404. </num><heading style="-uslm-dtd:header">FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 RELATED WORK. </heading> <subsection identifier="/us/sComp/117/2/tVII/stD/s7404/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tVII/stD/s7404/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Purposes.—</heading><chapeau style="-uslm-dtd:text">From the amount appropriated under subsection (a), the Federal Trade Commission shall use—</chapeau> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7404/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7404/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$2,000,000 for consumer-related education, including in connection with unfair or deceptive acts or practices related to COVID-19; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVII/stD/s7404/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tVII/stE" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">Subtitle E—</num><heading style="-uslm-dtd:header">Science and Technology </heading> <section identifier="/us/sComp/117/2/tVII/stE/s7501" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7501">SEC. 7501. </num><heading style="-uslm-dtd:header">NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tVII/stE/s7502" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7502">SEC. 7502. </num><heading style="-uslm-dtd:header">NATIONAL SCIENCE FOUNDATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tVII/stF" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">Subtitle F—</num><heading style="-uslm-dtd:header">Corporation for Public Broadcasting </heading> <section identifier="/us/sComp/117/2/tVII/stF/s7601" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7601">SEC. 7601. </num><heading style="-uslm-dtd:header">SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING. </heading> <content class="block" style="-uslm-dtd:text">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 preserve small and rural stations threatened by declines in non-Federal revenues.</content> </section> </subtitle> <num style="-uslm-dtd:enum" value="VIII">TITLE VIII—</num><heading style="-uslm-dtd:header">COMMITTEE ON VETERANS’ AFFAIRS </heading> <section identifier="/us/sComp/117/2/tVIII/s8001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8001">SEC. 8001. </num><heading style="-uslm-dtd:header">FUNDING FOR CLAIMS AND APPEALS PROCESSING. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tVIII/s8002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8002">SEC. 8002. </num><heading style="-uslm-dtd:header">FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tVIII/s8003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8003">SEC. 8003. </num><heading style="-uslm-dtd:header">FUNDING FOR SUPPLY CHAIN MODERNIZATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tVIII/s8004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8004">SEC. 8004. </num><heading style="-uslm-dtd:header">FUNDING FOR STATE HOMES. </heading> <chapeau class="block" style="-uslm-dtd:text">In addition to amounts otherwise made available, there are appropriated for fiscal year 2021, out of any money in the Treasury not otherwise appropriated—</chapeau> <paragraph identifier="/us/sComp/117/2/tVIII/s8004/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$500,000,000, to remain available until expended, for allocation under sections 8131 through 8137 of title 38, United States Code: and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8004/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tVIII/s8005" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8005">SEC. 8005. </num><heading style="-uslm-dtd:header">FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE OF INSPECTOR GENERAL. </heading> <content class="block" style="-uslm-dtd:text">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 of projects and activities carried out with funds made available to the Department of Veterans Affairs.</content> </section> <section identifier="/us/sComp/117/2/tVIII/s8006" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8006">SEC. 8006. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t36/s3001">36 U.S.C. 3001 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">COVID-19 VETERAN RAPID RETRAINING ASSISTANCE PROGRAM. </heading> <subsection identifier="/us/sComp/117/2/tVIII/s8006/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Eligible Veterans.—</heading> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">In this section, the term “<quotedText style="-uslm-dtd:quote">eligible veteran</quotedText>” means a veteran who—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">as of such date, is unemployed by reason of the covered public health emergency, as certified by the veteran;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/b/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/b/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">is not enrolled in any Federal or State jobs program;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/b/1/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">is not in receipt of compensation for a service-connected disability rated totally disabling by reason of unemployability; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/b/1/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Treatment of veterans who transfer entitlement.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Failure to complete.—</heading><content style="-uslm-dtd:text">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, except for an individual described in subsection (n).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Covered Programs of Education.—</heading> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">that—</chapeau> <clause identifier="/us/sComp/117/2/tVIII/s8006/c/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">is approved under chapter 36 of such title;</content> </clause> <clause identifier="/us/sComp/117/2/tVIII/s8006/c/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">does not lead to a bachelors or graduate degree; and</content> </clause> <clause identifier="/us/sComp/117/2/tVIII/s8006/c/1/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">is designed to provide training for a high-demand occupation, as determined under paragraph (3); or</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Accredited programs.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Determination of high-demand occupations.—</heading> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Initial implementation.—</heading><content style="-uslm-dtd:text">In carrying out this section, the Secretary shall use the list of high-demand occupations prepared in conjunction with the Secretary of Labor.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Modifications.—</heading><content style="-uslm-dtd:text">The Secretary of Veterans Affairs may add and remove occupations from the list under subparagraph (A) as the Secretary determines appropriate.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Full-time defined.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">full-time</quotedText>” has the meaning given such term under section 3688 of title 38, United States Code.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Amount of Assistance.—</heading> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Retraining assistance.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">50 percent of the total amount payable shall be paid when the eligible veteran begins the program of education.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">25 percent of the total amount payable shall be paid when the eligible veteran completes the program of education.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Failure to complete.—</heading> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Pro-rated payments.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Payment otherwise due upon completion of program.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Nonrecovery from veteran.—</heading><content style="-uslm-dtd:text">In the case of a veteran referred to in subparagraph (A), the educational 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Payment due upon employment.—</heading> <clause identifier="/us/sComp/117/2/tVIII/s8006/d/2/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Veterans who find employment.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tVIII/s8006/d/2/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Veterans who do not find employment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause identifier="/us/sComp/117/2/tVIII/s8006/d/2/D/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the Secretary shall not make a payment to the educational institution under paragraph (1)(C); and</content> </subclause> <subclause identifier="/us/sComp/117/2/tVIII/s8006/d/2/D/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">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.</content> </subclause> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Housing stipend.—</heading><chapeau style="-uslm-dtd:text">For each month that an eligible veteran pursues a covered program of education under the retraining assistance program under this section (other than such a program pursued solely through distance learning on a half-time basis or less), the Secretary shall pay to the veteran a monthly housing stipend in an amount equal to—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/d/3/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">in the case of a covered program of education pursued on a half-time basis or less, 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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Failure to find employment.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">No Transferability.—</heading><content style="-uslm-dtd:text">Retraining assistance provided under this section may not be transferred to another individual.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Employee Assistance.—</heading><chapeau style="-uslm-dtd:text">The Secretary of Veterans Affairs, in consultation with the Secretary of Labor, shall contact each veteran who pursues a covered program of education under this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/f/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">not later than 30 days after the date on which the veteran begins the program of education to notify the veteran of the availability of employment placement services upon completion of the program; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/f/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">not later than 14 days after the date on which the veteran completes, or terminates participation in, such program to facilitate the provision of employment placement services to such veteran.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Nonprofit Organization.—</heading> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/g/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary of Veterans Affairs shall seek to enter into a memorandum of understanding with one or more qualified nonprofit organizations for the purpose of facilitating the employment of veterans who participate in the retraining assistance program under this section.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/g/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Qualified nonprofit organization.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, a qualified nonprofit organization is a nonprofit organization that—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/g/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">is an association of businesses; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/g/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">has at least two years of experience providing job placement services for veterans.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/h" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">(h) </num><heading style="-uslm-dtd:header">Follow up Outreach.—</heading><content style="-uslm-dtd:text">The Secretary of Veterans Affairs, in coordination with the Secretary of Labor, shall contact each veteran who completes a covered program of education under the retraining assistance program under this section 30, 60, 90, and 180 days after the veteran completes such program of education to ask the veteran about the experience of the veteran in the retraining assistance program and the veteran’s employment status.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/i" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">Quarterly Reports.—</heading><chapeau style="-uslm-dtd:text">Not later than the date that is one year after the date of the enactment of this Act, and quarterly thereafter, the Secretary of Labor shall submit to the Committees on Veterans’ Affairs of the Senate and House of Representatives a report containing the following information about veterans who participate in the retraining assistance program under this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/i/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">The percentage of such veterans who found employment before the end of the second calendar quarter after exiting the program.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/i/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">The percentage of such veterans who found employment before the end of the fourth calendar quarter after exiting the program.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/i/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">The median earnings of all such veterans for the second quarter after exiting the program.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/i/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">The percentage of such veterans who attain a recognized postsecondary credential during the 12-month period after exiting the program.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/j" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">(j) </num><heading style="-uslm-dtd:header">Comptroller General Report.—</heading><content style="-uslm-dtd:text">Not later than 180 days after the termination of the retraining assistance program under subsection (l), the Comptroller General shall submit to the Committees on Veterans’ Affairs of the Senate and House of Representatives a report on the outcomes and effectiveness of the program.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/k" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">(k) </num><heading style="-uslm-dtd:header">Limitation.—</heading><content style="-uslm-dtd:text">Not more than 17,250 eligible veterans may receive retraining assistance under this section.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/l" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="l">(l) </num><heading style="-uslm-dtd:header">Termination.—</heading><content style="-uslm-dtd:text">No retraining assistance may be paid under this section for a covered program of education that begins on or after December 11, 2022.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/m" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="m">(m) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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, which shall be carried out as if such section were authorized for the payment of readjustment and rehabilitation benefits to or on behalf of veterans under chapters 30, 31, and 41 of title 38, United States Code. Not more than $386,000,000 may be obligated or expended to carry out this section.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/n" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="n">(n) </num><heading style="-uslm-dtd:header">Effects of Closure of an Educational Institution or Disapproval of a Program of Education.—</heading> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/n/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Any payment of retraining assistance under subsection (d)(1) shall not be charged against any entitlement to retraining assistance described in subsection (a) if the Secretary determines that an individual was unable to complete a course or program of education as a result of —</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/n/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the closure of an educational institution; or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/n/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">the disapproval of a program of education by the State approving agency or the Secretary when acting in the role of the State approving agency.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/n/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Period not charged.—</heading><content style="-uslm-dtd:text">The period for which, by reason of this subsection, retraining assistance is not charged shall be equal to the full amount of retraining assistance provided for enrollment in the program of education.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/n/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Halt of payments to certain educational institutions.—</heading><content style="-uslm-dtd:text">In the event of a closure or disapproval, as described in paragraph (1), the educational institution shall not receive any further payments under subsection (d).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/n/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Recovery of funds.—</heading><content style="-uslm-dtd:text">In the event of a closure or disapproval, as described in paragraph (1), any payment already made under subsection (d) to the educational institution shall be considered an overpayment and constitute a liability of such institution to the United States. </content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8006/o" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="o">(o) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/o/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">covered public health emergency</term>” means the declaration—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/o/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">of a public health emergency, based on an outbreak of COVID–19 by the Secretary of Health and Human Services under section 319 of the Public Health Service Act (42 U.S.C. 247d); or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/o/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">of a domestic emergency, based on an outbreak of COVID–19 by the President, the Secretary of Homeland Security, or State, or local authority.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/o/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">veteran</term>” means—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/o/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">a person who served in the active military, naval, or air service, and who was discharged or released therefrom under conditions other than dishonorable; or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8006/o/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">a member of a reserve component of the Armed Forces who performs active service for a period of 30 days or longer by reason of the covered public health emergency.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8006/o/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">The term “<term style="-uslm-dtd:term">active service</term>” has the meaning given such term in section 101 of title 10, United States Code.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tVIII/s8007" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8007">SEC. 8007. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t38/s1701">38 U.S.C. 1701 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">PROHIBITION ON COPAYMENTS AND COST SHARING FOR VETERANS DURING EMERGENCY RELATING TO COVID-19. </heading> <subsection identifier="/us/sComp/117/2/tVIII/s8007/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">The Secretary of Veterans Affairs—</chapeau> <paragraph identifier="/us/sComp/117/2/tVIII/s8007/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8007/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8007/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Period Specified.—</heading><content style="-uslm-dtd:text">The period specified in this subsection is the period beginning on April 6, 2020, and ending on September 30, 2021.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8007/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tVIII/s8008" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="8008">SEC. 8008. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t38/s7401">38 U.S.C. 7401 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE LEAVE FUND. </heading> <subsection identifier="/us/sComp/117/2/tVIII/s8008/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Establishment; Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8008/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Purpose.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">is subject to a Federal, State, or local quarantine or isolation order related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">has been advised by a health care provider to self-quarantine due to concerns related to COVID-19;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">is caring for an individual who is subject to such an order or has been so advised;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">is experiencing symptoms of COVID-19 and seeking a medical diagnosis;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">is experiencing any other substantially similar condition;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/b/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><content style="-uslm-dtd:text">is obtaining immunization related to COVID-19 or to recover from any injury, disability, illness, or condition related to such immunization.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8008/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Limitations.—</heading> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Period of availability.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Total hours; amount.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8008/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8008/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">shall be paid at the same hourly rate as other leave payments; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8008/c/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Relationship to other leave.—</heading><chapeau style="-uslm-dtd:text">Paid leave under this section—</chapeau> <subparagraph identifier="/us/sComp/117/2/tVIII/s8008/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">is in addition to any other leave provided to a covered employee; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tVIII/s8008/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">may not be used by a covered employee concurrently with any other paid leave.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tVIII/s8008/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Calculation of retirement benefit.—</heading><content style="-uslm-dtd:text">Any paid leave provided to a covered employee under this section shall reduce the total service used to calculate any Federal civilian retirement benefit.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tVIII/s8008/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Covered Employee Defined.—</heading><content style="-uslm-dtd:text">In this section, the term “<quotedText style="-uslm-dtd:quote">covered employee</quotedText>” means an employee of the Department of Veterans Affairs appointed under chapter 74 of title 38, United States Code.</content> </subsection> </section> <num style="-uslm-dtd:enum" value="IX">TITLE IX—</num><heading style="-uslm-dtd:header">COMMITTEE ON FINANCE </heading> <subtitle identifier="/us/sComp/117/2/tIX/stA" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">Subtitle A—</num><heading style="-uslm-dtd:header">Crisis Support for Unemployed Workers </heading> <part identifier="/us/sComp/117/2/tIX/stA/pt1" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">PART 1—</num><heading style="-uslm-dtd:header">EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS </heading> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9011" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9011">SEC. 9011. </num><heading style="-uslm-dtd:header">EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 2102(c) of the CARES Act (15 U.S.C. 9021(c)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in paragraph (1)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">paragraphs (2) and (3)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">paragraph (2)</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in subparagraph (A)(ii), by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by striking paragraph (3) and redesignating paragraph (4) as paragraph (3).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Increase in Number of Weeks.—</heading><chapeau style="-uslm-dtd:text">Section 2102(c)(2) of such Act (15 U.S.C. 9021(c)(2)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">50 weeks</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">79 weeks</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">50-week period</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">79-week period</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9021">15 U.S.C. 9021 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Hold Harmless for Proper Administration.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9011/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9021">15 U.S.C. 9021 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9012" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9012">SEC. 9012. </num><heading style="-uslm-dtd:header">EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL ENTITIES AND NONPROFIT ORGANIZATIONS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9012/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 903(i)(1)(D) of the Social Security Act (42 U.S.C. 1103(i)(1)(D)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9012/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Increase in Reimbursement Rate.—</heading><chapeau style="-uslm-dtd:text">Section 903(i)(1)(B) of such Act (42 U.S.C. 1103(i)(1)(B)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9012/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in the first sentence, by inserting “<quotedText style="-uslm-dtd:quote">and except as otherwise provided in this subparagraph</quotedText>” after “<quotedText style="-uslm-dtd:quote">as determined by the Secretary of Labor</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt1/s9012/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by inserting after the first sentence the following: “<quotedText style="-uslm-dtd:quote">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’.</quotedText>”.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9013" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9013">SEC. 9013. </num><heading style="-uslm-dtd:header">EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9013/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 2104(e)(2) of the CARES Act (15 U.S.C. 9023(e)(2)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9013/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Amount.—</heading><content style="-uslm-dtd:text">Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C. 9023(b)(3)(A)(ii)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9014" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9014">SEC. 9014. </num><heading style="-uslm-dtd:header">EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF COMPENSABLE REGULAR UNEMPLOYMENT FOR STATES WITH NO WAITING WEEK. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9014/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 2105(e)(2) of the CARES Act (15 U.S.C. 9024(e)(2)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9014/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9024">15 U.S.C. 9024 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Full Reimbursement.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9015" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9015">SEC. 9015. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3304">26 U.S.C. 3304 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY. </heading> <content class="block" style="-uslm-dtd:text">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. 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.</content> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9016" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9016">SEC. 9016. </num><heading style="-uslm-dtd:header">EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9016/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 2107(g) of the CARES Act (15 U.S.C. 9025(g)) is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Applicability.—</heading><chapeau style="-uslm-dtd:text">An agreement entered into under this section shall apply to weeks of unemployment—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">beginning after the date on which such agreement is entered into; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">ending on or before September 6, 2021.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9016/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Increase in Number of Weeks.—</heading><content style="-uslm-dtd:text">Section 2107(b)(2) of such Act (15 U.S.C. 9025(b)(2)) is amended by striking “<quotedText style="-uslm-dtd:quote">24</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">53</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9016/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Coordination of Pandemic Emergency Unemployment Compensation With Extended Compensation.—</heading><content style="-uslm-dtd:text">Section 2107(a)(5)(B) of such Act (15 U.S.C. 9025(a)(5)(B)) is amended by inserting “<quotedText style="-uslm-dtd:quote">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)</quotedText>” after “<quotedText style="-uslm-dtd:quote">2020)</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9016/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Special Rule for Extended Compensation.—</heading><content style="-uslm-dtd:text">Section 2107(a)(8) of such Act (15 U.S.C. 9025(a)(8)) is amended by striking “<quotedText style="-uslm-dtd:quote">April 12, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt1/s9016/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9025">15 U.S.C. 9025 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9017" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9017">SEC. 9017. </num><heading style="-uslm-dtd:header">EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION PAYMENTS IN STATES WITH PROGRAMS IN LAW. </heading> <content class="block" style="-uslm-dtd:text">Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt1/s9018" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9018">SEC. 9018. </num><heading style="-uslm-dtd:header">EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION AGREEMENTS FOR STATES WITHOUT PROGRAMS IN LAW. </heading> <content class="block" style="-uslm-dtd:text">Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </section> </part> <part identifier="/us/sComp/117/2/tIX/stA/pt2" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">PART 2—</num><heading style="-uslm-dtd:header">EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS </heading> <section identifier="/us/sComp/117/2/tIX/stA/pt2/s9021" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9021">SEC. 9021. </num><heading style="-uslm-dtd:header">EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES. </heading> <content class="block" style="-uslm-dtd:text">Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C. 1322(b)(10)(A)) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt2/s9022" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9022">SEC. 9022. </num><heading style="-uslm-dtd:header">EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT COMPENSATION. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt2/s9022/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 4105 of the Families First Coronavirus Response Act (26 U.S.C. 3304 note) is amended by striking “<quotedText style="-uslm-dtd:quote">March 14, 2021</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">September 6, 2021</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt2/s9022/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3304">26 U.S.C. 3304 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stA/pt3" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">PART 3—</num><heading style="-uslm-dtd:header">DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE PAYMENT </heading> <section identifier="/us/sComp/117/2/tIX/stA/pt3/s9031" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9031">SEC. 9031. </num><heading style="-uslm-dtd:header">FUNDING FOR ADMINISTRATION. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt3/s9032" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9032">SEC. 9032. </num><heading style="-uslm-dtd:header">FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY PAYMENT TO ELIGIBLE WORKERS. </heading> <content class="block" style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2118">“SEC. 2118. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9034">15 U.S.C. 9034</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY PAYMENT TO ELIGIBLE WORKERS </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">Amounts made available under subsection (a) may be used—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">for Federal administrative costs related to the purposes described in subsection (a);</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">for systemwide infrastructure investment and development related to such purposes; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Restrictions on Grants to States and Territories.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">use such program integrity tools as the Secretary may specify; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">as directed by the Secretary, conduct user accessibility testing on any new system developed by the Secretary pursuant to subsection (b)(2).”</content> </paragraph> </subsection> </section></quotedContent>.</content> </section> </part> <part identifier="/us/sComp/117/2/tIX/stA/pt4" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">PART 4—</num><heading style="-uslm-dtd:header">OTHER PROVISIONS </heading> <section identifier="/us/sComp/117/2/tIX/stA/pt4/s9041" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9041">SEC. 9041. </num><heading style="-uslm-dtd:header">EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF NONCORPORATE TAXPAYERS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt4/s9041/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 461(l)(1) of the Internal Revenue Code of 1986 is amended by striking “<quotedText style="-uslm-dtd:quote">January 1, 2026</quotedText>” each place it appears and inserting “<quotedText style="-uslm-dtd:quote">January 1, 2027</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt4/s9041/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s461">26 U.S.C. 461 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2025.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stA/pt4/s9042" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9042">SEC. 9042. </num><heading style="-uslm-dtd:header">SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COMPENSATION. </heading> <subsection identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s85">26 U.S.C. 85</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 85 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Special Rule for 2020.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Application.—</heading><chapeau style="-uslm-dtd:text">For purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">after application of sections 86, 135, 137, 219, 221, 222, and 469, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">without regard to this section.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendments.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">Section 74(d)(2)(B) of the Internal Revenue Code of 1986 is amended by inserting “<quotedText style="-uslm-dtd:quote">85(c),</quotedText>” before “<quotedText style="-uslm-dtd:quote">86</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Section 86(b)(2)(A) of such Code is amended by inserting “<quotedText style="-uslm-dtd:quote">85(c),</quotedText>” before “<quotedText style="-uslm-dtd:quote">135</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">Section 135(c)(4)(A) of such Code is amended by inserting “<quotedText style="-uslm-dtd:quote">85(c),</quotedText>” before “<quotedText style="-uslm-dtd:quote">137</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">Section 137(b)(3)(A) of such Code is amended by inserting “<quotedText style="-uslm-dtd:quote">85(c)</quotedText>” before “<quotedText style="-uslm-dtd:quote">221</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><content style="-uslm-dtd:text">Section 219(g)(3)(A)(ii) of such Code is amended by inserting “<quotedText style="-uslm-dtd:quote">85(c),</quotedText>” before “<quotedText style="-uslm-dtd:quote">135</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><content style="-uslm-dtd:text">Section 221(b)(2)(C)(i) of such Code is amended by inserting “<quotedText style="-uslm-dtd:quote">85(c)</quotedText>” before “<quotedText style="-uslm-dtd:quote">911</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><content style="-uslm-dtd:text">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 “<quotedText style="-uslm-dtd:quote">85(c)</quotedText>” before “<quotedText style="-uslm-dtd:quote">911</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/b/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><content style="-uslm-dtd:text">Section 469(i)(3)(E)(ii) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">135 and 137</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">85(c), 135, and 137</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stA/pt4/s9042/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s74">26 U.S.C. 74 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2019.</content> </subsection> </section> </part> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stB" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">Subtitle B—</num><heading style="-uslm-dtd:header">Emergency Assistance to Families Through Home Visiting Programs </heading> <section identifier="/us/sComp/117/2/tIX/stB/s9101" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9101">SEC. 9101. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s711a">42 U.S.C. 711a note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING PROGRAMS. </heading> <content class="block" style="-uslm-dtd:text">Effective 1 day after the date of enactment of this Act, title V of the Social Security Act (42 U.S.C. 701-713) is amended by inserting after section 511 the following:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="511A">“SEC. 511A. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s711a">42 U.S.C. 711a</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING PROGRAMS </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Supplemental Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Eligibility for Funds.—</heading><chapeau style="-uslm-dtd:text">To be eligible to receive funds made available by subsection (a) of this section, an entity shall—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">as of the date of the enactment of this section, be conducting a program under section 511;</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">not reduce funding for, or staffing levels of, the program on account of reduced enrollment in the program; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">reaffirm that, in conducting the program, the entity will focus on priority populations (as defined in section 511(d)(4)).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Uses of Funds.—</heading><chapeau style="-uslm-dtd:text">An entity to which funds are provided under this section shall use the funds—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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);</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">to pay hazard pay or other additional staff costs associated with providing home visits or administration for programs funded under section 511;</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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);</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><content style="-uslm-dtd:text">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;</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><content style="-uslm-dtd:text">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));</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><content style="-uslm-dtd:text">to coordinate with and provide reimbursement for supplies to diaper banks when using such entities to provide emergency supplies specified in paragraph (5); or</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection> </section></quotedContent>.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stC" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">Subtitle C—</num><heading style="-uslm-dtd:header">Emergency Assistance to Children and Families </heading> <section identifier="/us/sComp/117/2/tIX/stC/s9201" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9201">SEC. 9201. </num><heading style="-uslm-dtd:header">PANDEMIC EMERGENCY ASSISTANCE. </heading> <content class="block" style="-uslm-dtd:text">Section 403 of the Social Security Act (42 U.S.C. 603) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Pandemic Emergency Assistance.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Reservation of funds for technical assistance.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Allotments.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">50 states and the district of columbia.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Total amount to be allotted.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Allotment formula.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall allot to each such State the sum of the following percentages of the total amount described in clause (i):</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><chapeau style="-uslm-dtd:text">50 percent, multiplied by—</chapeau> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><content style="-uslm-dtd:text">the total population of children in the States that are not territories, as so determined; plus</content> </item> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><chapeau style="-uslm-dtd:text">50 percent, multiplied by—</chapeau> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><content style="-uslm-dtd:text">the total amount expended by the State for basic assistance, non-recurrent short term benefits, and emergency assistance in fiscal year 2019, as reported by the State under section 411; divided by</content> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><content style="-uslm-dtd:text">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.</content> </item> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Territories and indian tribes.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Expenditure commitment requirement.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">in the case of a State that is not a territory, within 45 days after the date of the enactment of this subsection; or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">in the case of a territory or an Indian tribe, within 90 days after such date of enactment.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Grants.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Treatment of unused funds.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Reallotment.—</heading><content style="-uslm-dtd:text">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).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Provision.—</heading><content style="-uslm-dtd:text">The Secretary shall provide funds to each such other State or Indian tribe in an amount equal to the amount so reallotted.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Recipient of funds provided for territories.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Use of funds.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Limitation on use for administrative expenses.—</heading><content style="-uslm-dtd:text">A State to which funds are provided under this subsection shall not expend more than 15 percent of the funds for administrative purposes.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Nonsupplantation.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Expenditure deadline.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Exception for reallotted funds.—</heading><content style="-uslm-dtd:text">A State or Indian tribe to which funds are provided under paragraph (4)(B) shall expend the funds within 12 months after receipt.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Suspension of territory spending cap.—</heading><content style="-uslm-dtd:text">Section 1108 shall not apply with respect to any funds provided under this subsection.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this subsection:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Applicable period.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">applicable period</quotedText>’ means the period that begins with April 1, 2021, and ends with September 30, 2022.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Non-recurrent short term benefits.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">non-recurrent short term benefits</quotedText>’ has the meaning given the term in OMB approved Form ACF-196R, published on July 31, 2014.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">State</quotedText>’ means the 50 States of the United States, the District of Columbia, and the territories.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Territory.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">territory</quotedText>’ means the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stD" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">Subtitle D—</num><heading style="-uslm-dtd:header">Elder Justice and Support Guarantee </heading> <section identifier="/us/sComp/117/2/tIX/stD/s9301" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9301">SEC. 9301. </num><heading style="-uslm-dtd:header">ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES PROGRAMS. </heading> <content class="block" style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="2010">“SEC. 2010. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1397i">42 U.S.C. 1397i</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES PROGRAMS </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><chapeau style="-uslm-dtd:text">Of the amounts made available by subsection (a)—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">$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).”</content> </paragraph> </subsection> </section></quotedContent>.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stE" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">Subtitle E—</num><heading style="-uslm-dtd:header">Support to Skilled Nursing Facilities in Response to COVID-19 </heading> <section identifier="/us/sComp/117/2/tIX/stE/s9401" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9401">SEC. 9401. </num><heading style="-uslm-dtd:header">PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED NURSING FACILITIES THROUGH CONTRACTS WITH QUALITY IMPROVEMENT ORGANIZATIONS. </heading> <chapeau class="block" style="-uslm-dtd:text">Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stE/s9401/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">The Secretary</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">(1) The Secretary</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stE/s9401/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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.”</content> </paragraph></quotedContent>.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tIX/stE/s9402" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9402">SEC. 9402. </num><heading style="-uslm-dtd:header">FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE SAFETY IN SKILLED NURSING FACILITIES. </heading> <content class="block" style="-uslm-dtd:text">Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">“(k) </num><heading style="-uslm-dtd:header">Funding for Strike Teams.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection></quotedContent>.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stF" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">Subtitle F—</num><heading style="-uslm-dtd:header">Preserving Health Benefits for Workers </heading> <section identifier="/us/sComp/117/2/tIX/stF/s9501" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9501">SEC. 9501. </num><heading style="-uslm-dtd:header">PRESERVING HEALTH BENEFITS FOR WORKERS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stF/s9501/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s4980B">26 U.S.C. 4980B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Premium Assistance for Cobra Continuation Coverage for Individuals and Their Families.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Provision of premium assistance.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Reduction of premiums payable.—</heading><content style="-uslm-dtd:text">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 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Plan enrollment option.—</heading> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Requirements.—</heading><chapeau style="-uslm-dtd:text">Any assistance eligible individual may elect to enroll in different coverage as described in clause (i) only if—</chapeau> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">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;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">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;</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/III" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">(III) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/IV" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">(IV) </num><chapeau style="-uslm-dtd:text">the different coverage in which the individual elects to enroll is not—</chapeau> <item identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/IV/aa" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">(aa) </num><content style="-uslm-dtd:text">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;</content> </item> <item identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/IV/bb" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">(bb) </num><content style="-uslm-dtd:text">a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2) of the Internal Revenue Code of 1986); or</content> </item> <item identifier="/us/sComp/117/2/tIX/stF/s9501/a/1/B/ii/IV/cc" style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="cc">(cc) </num><content style="-uslm-dtd:text">a flexible spending arrangement (as defined in section 106(c)(2) of the Internal Revenue Code of 1986).</content> </item> </subclause> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Limitation of period of premium assistance.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Eligibility for additional coverage.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><chapeau style="-uslm-dtd:text">the earlier of—</chapeau> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/2/A/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the date following the expiration of the maximum period of continuation coverage required under the applicable COBRA continuation coverage provision; or</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/2/A/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">the date following the expiration of the period of continuation coverage allowed under paragraph (4)(B)(ii).</content> </subclause> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Notification requirement.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Assistance eligible individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term “<quotedText style="-uslm-dtd:quote">assistance eligible individual</quotedText>” 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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">elects such coverage.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Extension of election period and effect on coverage.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/4/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">an individual who does not have an election of COBRA continuation coverage in effect on the first 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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/4/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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,</content> </clause><continuation style="-uslm-dtd:continuation-text">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. </continuation> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Commencement of cobra continuation coverage.—</heading><chapeau style="-uslm-dtd:text">Any COBRA continuation coverage elected by a qualified beneficiary during an extended election period under subparagraph (A)—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/4/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/4/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Notices to individuals.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">General notice.—</heading> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/A/i/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">the availability of premium assistance with respect to such coverage under this subsection; and</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/A/i/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">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)).</content> </subclause> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Alternative notice.—</heading><content style="-uslm-dtd:text">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 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.</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Form.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Specific requirements.—</heading><chapeau style="-uslm-dtd:text">Each additional notification under subparagraph (A) shall include—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the forms necessary for establishing eligibility for premium assistance under this subsection;</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">a description of the extended election period provided for in paragraph (4)(A);</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B/v" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="v">(v) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/B/vi" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="vi">(vi) </num><content style="-uslm-dtd:text">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).</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Notice in connection with extended election periods.—</heading><content style="-uslm-dtd:text">In 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/5/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Model notices.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Notice of expiration of period of premium assistance.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">that the premium assistance for such individual will expire soon and the prominent identification of the date of such expiration; and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><chapeau style="-uslm-dtd:text">that such individual may be eligible for coverage without any premium assistance through—</chapeau> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/A/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">COBRA continuation coverage; or</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/A/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">coverage under a group health plan.</content> </subclause> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Exception.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Period specified.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/6/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Model notices.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/7" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">(7) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/8" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">(8) </num><heading style="-uslm-dtd:header">Outreach.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/8/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 who are referred to in paragraph (5)(C). 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/8/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Enrollment under medicare.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">(9) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section:</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Administrator.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">administrator</quotedText>” 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Cobra continuation coverage.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">COBRA continuation coverage</quotedText>” 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Cobra continuation provision.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">COBRA continuation provision</quotedText>” means the provisions of law described in subparagraph (B).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Covered employee.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">covered employee</quotedText>” has the meaning given such term in section 607(2) of the Employee Retirement Income Security Act of 1974.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">Qualified beneficiary.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified beneficiary</quotedText>” has the meaning given such term in section 607(3) of the Employee Retirement Income Security Act of 1974.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><heading style="-uslm-dtd:header">Group health plan.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">group health plan</quotedText>” has the meaning given such term in section 607(1) of the Employee Retirement Income Security Act of 1974.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">State</quotedText>” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/H" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">(H) </num><heading style="-uslm-dtd:header">Period of coverage.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/I" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><heading style="-uslm-dtd:header">Plan sponsor.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">plan sponsor</quotedText>” has the meaning given such term in section 3(16)(B) of the Employee Retirement Income Security Act of 1974.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/9/J" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="J">(J) </num><heading style="-uslm-dtd:header">Premium.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">premium</quotedText>” includes, with respect to COBRA continuation coverage, any administrative fee.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/a/10" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="10">(10) </num><heading style="-uslm-dtd:header">Implementation funding.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stF/s9501/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Cobra Premium Assistance.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Allowance of credit.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="6432">“SEC. 6432. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6432">26 U.S.C. 6432</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CONTINUATION COVERAGE PREMIUM ASSISTANCE </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Person to Whom Premiums Are Payable.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">in the case of any group health plan not described in paragraph (1)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">which is subject to the COBRA continuation provisions contained in—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the Internal Revenue Code of 1986,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the Employee Retirement Income Security Act of 1974, or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">the Public Health Service Act, or</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">under which some or all of the coverage is not provided by insurance,</content> </subparagraph><continuation style="-uslm-dtd:continuation-text">the employer maintaining the plan, and </continuation> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Limitations and Refundability.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Credit limited to certain employment taxes.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Refundability of excess credit.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Credit is refundable.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Credit may be advanced.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Treatment of deposits.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Overstatements.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Governmental Entities.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">person</quotedText>’ 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).</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Denial of Double Benefit.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Extension of Limitation on Assessment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed, or</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">the date on which such return is treated as filed under section 6501(b)(2).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">the requirement to report information or the establishment of other methods for verifying the correct amounts of reimbursements under this section,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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),</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><content style="-uslm-dtd:text">allowing the credit to third party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504).”</content> </paragraph> </subsection> </section></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6411">26 U.S.C. 6411</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical amendment.—</heading><content style="-uslm-dtd:text">The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 6432.</designator><label> Continuation coverage premium assistance.”</label></referenceItem> </toc></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6432">26 U.S.C. 6432 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s4980B">26 U.S.C. 4980B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Special rule in case of employee payment that is not required under this section.—</heading> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/D/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/D/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><heading style="-uslm-dtd:header">Credit of reimbursement.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stF/s9501/b/1/D/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><heading style="-uslm-dtd:header">Payment of credits.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Penalty for failure to notify health plan of cessation of eligibility for premium assistance.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="6720C">“SEC. 6720C. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6720C">26 U.S.C. 6720C</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF ELIGIBILITY FOR CONTINUATION COVERAGE PREMIUM ASSISTANCE </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Intentional Failure.—</heading><chapeau style="-uslm-dtd:text">In the case of any such failure that is fraudulent, such person shall pay a penalty equal to the greater of—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">$250, or</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Reasonable Cause Exception.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection> </section></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6671">26 U.S.C. 6671</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical amendment.—</heading><content style="-uslm-dtd:text">The table of sections of part I of subchapter B of chapter 68 of such Code is amended by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 6720C.</designator><label> Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance.”</label></referenceItem> </toc></quotedContent>.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Coordination with HCTC.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s35">26 U.S.C. 35</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 35(g)(9) of the Internal Revenue Code of 1986 is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">“(9) </num><heading style="-uslm-dtd:header">Continuation coverage premium assistance.—</heading><content style="-uslm-dtd:text">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.”</content> </paragraph></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s35">26 U.S.C. 35 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendment made by subparagraph (A) shall apply to taxable years ending after the date of the enactment of this Act.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Exclusion of continuation coverage premium assistance from gross income.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="139I">“SEC. 139I. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s139I">26 U.S.C. 139I</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CONTINUATION COVERAGE PREMIUM ASSISTANCE </heading> <content class="block" style="-uslm-dtd:text">“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.”</content> </section></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s101">26 U.S.C. 101</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical amendment.—</heading><content style="-uslm-dtd:text">The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 139I.</designator><label> Continuation coverage premium assistance.”</label></referenceItem> </toc></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stF/s9501/b/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s139I">26 U.S.C. 139I note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective date.—</heading><content style="-uslm-dtd:text">The amendments made by this paragraph shall apply to taxable years ending after the date of the enactment of this Act.</content> </subparagraph> </paragraph> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stG" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">Subtitle G—</num><heading style="-uslm-dtd:header">Promoting Economic Security </heading> <part identifier="/us/sComp/117/2/tIX/stG/pt1" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">PART 1—</num><heading style="-uslm-dtd:header">2021 RECOVERY REBATES TO INDIVIDUALS </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt1/s9601" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9601">SEC. 9601. </num><heading style="-uslm-dtd:header">2021 RECOVERY REBATES TO INDIVIDUALS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after section 6428A the following new section:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="6428B">“SEC. 6428B. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6428B">26 U.S.C. 6428B</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">2021 RECOVERY REBATES TO INDIVIDUALS </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">In 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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">2021 Rebate Amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">2021 rebate amount</quotedText>’ means, with respect to any taxpayer for any taxable year, the sum of—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">$1,400 ($2,800 in the case of a joint return), plus</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">$1,400 multiplied by the number of dependents of the taxpayer for such taxable year.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Eligible Individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">eligible individual</quotedText>’ means any individual other than—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">any nonresident alien individual,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">an estate or trust.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Limitation Based on Adjusted Gross Income.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">the excess of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the taxpayer’s adjusted gross income for such taxable year, over</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$75,000, bears to</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">$5,000.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Special rules.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Joint return or surviving spouse.—</heading><content style="-uslm-dtd:text">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’.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Head of household.—</heading><content style="-uslm-dtd:text">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’.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Definitions and Special Rules.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Dependent defined.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">dependent</quotedText>’ has the meaning given such term by section 152.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Identification number requirement.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Joint returns.—</heading><chapeau style="-uslm-dtd:text">In the case of a joint return, the $2,800 amount in subsection (b)(1) shall be treated as being—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">$1,400 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">zero if the valid identification number of neither spouse is so included.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Dependents.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Valid identification number.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">valid identification number</quotedText>’ 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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Adoption taxpayer identification number.—</heading><content style="-uslm-dtd:text">For purposes of subparagraph (C), in the case of a dependent who is adopted or placed for adoption, the term ‘<quotedText style="-uslm-dtd:quote">valid identification number</quotedText>’ shall include the adoption taxpayer identification number of such dependent.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Special rule for members of the armed forces.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">“(F) </num><heading style="-uslm-dtd:header">Coordination with certain advance payments.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">“(G) </num><heading style="-uslm-dtd:header">Mathematical or clerical error authority.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Credit treated as refundable.—</heading><content style="-uslm-dtd:text">The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Coordination With Advance Refunds of Credit.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Reduction of refundable credit.—</heading><content style="-uslm-dtd:text">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 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Joint returns.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Advance Refunds and Credits.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Advance refund amount.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Treatment of deceased individuals.—</heading><chapeau style="-uslm-dtd:text">For purposes of determining the advance refund amount with respect to such taxable year—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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),</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Timing and manner of payments.—</heading><content style="-uslm-dtd:text">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. No refund or credit shall be made or allowed under this subsection after December 31, 2021.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">No interest.—</heading><content style="-uslm-dtd:text">No interest shall be allowed on any overpayment attributable to this subsection.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Application to individuals who have filed a return of tax for 2020.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Application to 2020 returns filed at time of initial determination.—</heading><content style="-uslm-dtd:text">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’.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Additional payment.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the amount of any payment made with respect to such individual under paragraph (1).</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Additional payment determination date.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">additional payment determination date</quotedText>’ means the earlier of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the date which is 90 days after the 2020 calendar year filing deadline, or</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">September 1, 2021.</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">2020 calendar year filing deadline.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">2020 calendar year filing deadline</quotedText>’ means the date specified in section 6072(a) with respect to returns for calendar year 2020. 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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Application to certain individuals who have not filed a return of tax for 2019 or 2020 at time of determination.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Special rule related to time of filing return.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">Restriction on use of certain previously issued prepaid debit cards.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Outreach.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection> </section></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6428B">26 U.S.C. 6428B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Treatment of Certain Possessions.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to possessions with mirror code tax systems.—</heading><content style="-uslm-dtd:text">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. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Payments to other possessions.—</heading><content style="-uslm-dtd:text">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. 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Inclusion of administrative expenses.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">the increase (if any) of the administrative expenses of such possession—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/3/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/3/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$500,000 ($10,000,000 in the case of Puerto Rico).</content> </subparagraph><continuation style="-uslm-dtd:continuation-text">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. </continuation> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Coordination with credit allowed against united states income taxes.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">who is eligible for a payment under a plan described in paragraph (2).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/b/6" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">(6) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Administrative Provisions.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6211">26 U.S.C. 6211</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Definition of deficiency.—</heading><content style="-uslm-dtd:text">Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking “<quotedText style="-uslm-dtd:quote">6428, and 6428A</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">6428, 6428A, and 6428B</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6428B">26 U.S.C. 6428B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Exception from reduction or offset.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Conforming amendments.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">6428B,</quotedText>” after “<quotedText style="-uslm-dtd:quote">6428A,</quotedText>”.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/c/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6411">26 U.S.C. 6411</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 6428A the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 6428B.</designator><label> 2021 recovery rebates to individuals.”</label></referenceItem> </toc></quotedContent>.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Appropriations.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt1/s9601/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt2" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">PART 2—</num><heading style="-uslm-dtd:header">CHILD TAX CREDIT </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt2/s9611" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9611">SEC. 9611. </num><heading style="-uslm-dtd:header">CHILD TAX CREDIT IMPROVEMENTS FOR 2021. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s24">26 U.S.C. 24</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Special Rules for 2021.—</heading><chapeau style="-uslm-dtd:text">In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Refundable credit.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">subsection (d) shall not apply, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">17-year-olds eligible for treatment as qualifying children.—</heading><chapeau style="-uslm-dtd:text">This section shall be applied—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">by substituting ‘age 18’ for ‘age 17’ in subsection (c)(1), and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Credit amount.—</heading><content style="-uslm-dtd:text">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’.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Reduction of increased credit amount based on modified adjusted gross income.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Applicable threshold amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">applicable threshold amount</quotedText>’ means—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">$150,000, in the case of a joint return or surviving spouse (as defined in section 2(a)) ,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$112,500, in the case of a head of household (as defined in section 2(b)), and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">$75,000, in any other case.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Limitation on reduction.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The amount of the reduction under subparagraph (A) shall not exceed the lesser of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the applicable credit increase amount, or</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">5 percent of the applicable phaseout threshold range.</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Applicable credit increase amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subparagraph, the term ‘<quotedText style="-uslm-dtd:quote">applicable credit increase amount</quotedText>’ means the excess (if any) of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the amount of the credit allowable under this section for the taxable year determined without regard to this paragraph and subsection (b), over</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the amount of such credit as so determined and without regard to paragraph (3).</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Applicable phaseout threshold range.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subparagraph, the term ‘<quotedText style="-uslm-dtd:quote">applicable phaseout threshold range</quotedText>’ means the excess of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the threshold amount applicable to the taxpayer under subsection (b) (determined after the application of subsection (h)(3)), over</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the applicable threshold amount applicable to the taxpayer under this paragraph.</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Coordination with limitation on overall credit.—</heading><content style="-uslm-dtd:text">Subsection (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)’.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Advance Payment of Credit.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Chapter 77 of such Code is amended by inserting after section 7527 the following new section:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7527A">“SEC. 7527A. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s7527A">26 U.S.C. 7527A</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ADVANCE PAYMENT OF CHILD TAX CREDIT </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Annual Advance Amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Except as otherwise provided in this subsection, the term ‘<quotedText style="-uslm-dtd:quote">annual advance amount</quotedText>’ 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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the status of the taxpayer as a taxpayer described in section 24(i)(1) is determined with respect to the reference taxable year,</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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,</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Reference taxable year.—</heading><content style="-uslm-dtd:text">Except as provided in paragraph (3)(A), the term ‘<quotedText style="-uslm-dtd:quote">reference taxable year</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Modifications during calendar year.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Adjustment to reflect excess or deficit in prior payments.—</heading><content style="-uslm-dtd:text">In the case of any modification of the annual advance amount under subparagraph (A), the Secretary may adjust the amount of any periodic payment 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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Determination of status.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Treatment of certain deaths.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">On-line Information Portal.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall establish an on-line portal which allows taxpayers to—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">elect not to receive payments under this section, and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">a change in the number of the taxpayer’s qualifying children, including by reason of the birth of a child,</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">a change in the taxpayer’s marital status,</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">a significant change in the taxpayer’s income, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">any other factor which the Secretary may provide.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Notice of Payments.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Administrative Provisions.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Application of electronic funds payment requirement.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Application of certain rules.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of subparagraphs (B) and (C) of section 6428A(f)(3) shall apply for purposes of this section.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Exception from reduction or offset.—</heading><chapeau style="-uslm-dtd:text">Any payment made to any individual under this section shall not be—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 or any similar authority permitting offset, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Application of advance payments in the possessions of the united states.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The advance payment amount determined under this section shall be determined—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">without regard to section 24(k)(3)(C)(ii)(I).</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Mirror code possessions.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Administrative expenses of advance payments.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Mirror code possessions.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">American samoa.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Timing of payment.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Application.—</heading><chapeau style="-uslm-dtd:text">No payments shall be made under the program established under subsection (a) with respect to—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">any period before July 1, 2021, or</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">any period after December 31, 2021.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection> </section></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s24">26 U.S.C. 24</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Reconciliation of credit and advance credit.—</heading><content style="-uslm-dtd:text">Section 24 of such Code, as amended by the preceding provision of this Act, is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">“(j) </num><heading style="-uslm-dtd:header">Reconciliation of Credit and Advance Credit.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Excess advance payments.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Safe harbor based on modified adjusted gross income.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Phase out of safe harbor amount.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Applicable income threshold.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subparagraph, the term ‘<quotedText style="-uslm-dtd:quote">applicable income threshold</quotedText>’ means—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">$60,000 in the case of a joint return or surviving spouse (as defined in section 2(a)),</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">$50,000 in the case of a head of household, and</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">$40,000 in any other case.</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">“(iv) </num><heading style="-uslm-dtd:header">Safe harbor amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subparagraph, the term ‘<quotedText style="-uslm-dtd:quote">safe harbor amount</quotedText>’ means, with respect to any taxable year, the product of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">$2,000, multiplied by</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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.”</content> </subclause> </clause> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3402">26 U.S.C. 3402</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Coordination with wage withholding.—</heading><content style="-uslm-dtd:text">Section 3402(f)(1)(C) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">section 24(a)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">section 24 (determined after application of subsection (j) thereof)</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Conforming amendments.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s26">26 U.S.C. 26</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">Section 26(b)(2) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end of subparagraph (X), by striking the period at the end of subparagraph (Y) and inserting “<quotedText style="-uslm-dtd:quote">, and</quotedText>”, and by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="Z">“(Z) </num><content style="-uslm-dtd:text">section 24(j)(2) (relating to excess advance payments).”</content> </subparagraph></quotedContent>.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">Section 6211(b)(4)(A) of such Code, as amended by the preceding provisions of this subtitle, is amended—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">24(d)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">24 by reason of subsections (d) and (i)(1) thereof</quotedText>”, and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and 6428B</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">6428B, and 7527A</quotedText>”.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><chapeau style="-uslm-dtd:text">Paragraph (2) of section 1324(b) of title 31, United States Code, is amended—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/C/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">24,</quotedText>” before “<quotedText style="-uslm-dtd:quote">25A</quotedText>”, and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/C/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote"> or 6431</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">6431, or 7527A</quotedText>”.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/4/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s7501">26 U.S.C. 7501</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7527 the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 7527A.</designator><label> Advance payment of child tax credit.”</label></referenceItem> </toc></quotedContent>.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Appropriations to carry out advance payments.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/5/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">$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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/b/5/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Effective Date.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s24">26 U.S.C. 24 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt2/s9611/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s7527A">26 U.S.C. 7527A note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Establishment of advance payment program.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt2/s9612" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9612">SEC. 9612. </num><heading style="-uslm-dtd:header">APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt2/s9612/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s24">26 U.S.C. 24</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 24 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">“(k) </num><heading style="-uslm-dtd:header">Application of Credit in Possessions.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Mirror code possessions.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Coordination with credit allowed against united states income taxes.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>’ 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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Puerto rico.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Application to taxable years in 2021.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">For application of refundable credit to residents of Puerto Rico, see subsection (i)(1).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">For nonapplication of advance payment to residents of Puerto Rico, see section 7527A(e)(4)(A).</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Application to taxable years after 2021.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the credit determined under this section shall be allowable to such resident, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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’.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">American samoa.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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)).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Distribution requirement.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Coordination with credit allowed against united states income taxes.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Application of section in event of absence of approved plan.—</heading><chapeau style="-uslm-dtd:text">In the case of a taxable year with respect to which a plan is not approved under subparagraph (B)—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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)).</content> </subclause> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt2/s9612/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s24">26 U.S.C. 24 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt3" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">PART 3—</num><heading style="-uslm-dtd:header">EARNED INCOME TAX CREDIT </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt3/s9621" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9621">SEC. 9621. </num><heading style="-uslm-dtd:header">STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS WITH NO QUALIFYING CHILDREN. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9621/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Special Rules for 2021.—</heading><content style="-uslm-dtd:text">Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="n">“(n) </num><heading style="-uslm-dtd:header">Special Rules for Individuals Without Qualifying Children.—</heading><chapeau style="-uslm-dtd:text">In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Decrease in minimum age for credit.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Subsection (c)(1)(A)(ii)(II) shall be applied by substituting ‘the applicable minimum age’ for ‘age 25’.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Applicable minimum age.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">applicable minimum age</quotedText>’ means—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">except as otherwise provided in this subparagraph, age 19,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">in the case of a specified student (other than a qualified former foster youth or a qualified homeless youth), age 24, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">in the case of a qualified former foster youth or a qualified homeless youth, age 18.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Specified student.—</heading><content style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">specified student</quotedText>’ 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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Qualified former foster youth.—</heading><chapeau style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">qualified former foster youth</quotedText>’ means an individual who—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Qualified homeless youth.—</heading><content style="-uslm-dtd:text">For purposes of this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">qualified homeless youth</quotedText>’ 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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Elimination of maximum age for credit.—</heading><content style="-uslm-dtd:text">Subsection (c)(1)(A)(ii)(II) shall be applied without regard to the phrase ‘but not attained age 65’.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Increase in credit and phaseout percentages.—</heading><content style="-uslm-dtd:text">The table contained in subsection (b)(1) shall be applied by substituting ‘15.3’ for ‘7.65’ each place it appears therein.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Increase in earned income and phaseout amounts.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The table contained in subsection (b)(2)(A) shall be applied—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">by substituting ‘$9,820’ for ‘$4,220’, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">by substituting ‘$11,610’ for ‘$5,280’.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Coordination with inflation adjustment.—</heading><content style="-uslm-dtd:text">Subsection (j) shall not apply to any dollar amount specified in this paragraph.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9621/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Information Return Matching.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9621/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt3/s9622" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9622">SEC. 9622. </num><heading style="-uslm-dtd:header">TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN IDENTIFICATION REQUIREMENTS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9622/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 32(c)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9622/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt3/s9623" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9623">SEC. 9623. </num><heading style="-uslm-dtd:header">CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 32(d) of the Internal Revenue Code of 1986 is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">Married Individuals.—In the case of</quotedText>” and inserting the following:<quotedContent style="-uslm-dtd:quoted-block"><chapeau style="-uslm-dtd:text">“ <headingText style="-uslm-dtd:header-in-text">Married Individuals.—</headingText> </chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">In the case of”</content> </paragraph></quotedContent>, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Determination of marital status.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as provided in subparagraph (B), marital status shall be determined under section 7703(a).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Special rule for separated spouse.—</heading><chapeau style="-uslm-dtd:text">An individual shall not be treated as married if such individual—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">is married (as determined under section 7703(a)) and does not file a joint return for the taxable year,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">resides with a qualifying child of the individual for more than one-half of such taxable year, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii)</num><subclause class="inline" style="-uslm-dtd:subclause" styleType="OLC"><num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">during the last 6 months of such taxable year, does not have the same principal place of abode as the individual’s spouse, or</content></subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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.”</content> </subclause> </clause> </subparagraph> </paragraph></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendments.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">Section 32(c)(1)(A) of such Code is amended by striking the last sentence.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Section 32(c)(1)(E)(ii) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">(within the meaning of section 7703)</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">Section 32(d)(1) of such Code, as amended by subsection (a), is amended by striking “<quotedText style="-uslm-dtd:quote">(within the meaning of section 7703)</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9623/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt3/s9624" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9624">SEC. 9624. </num><heading style="-uslm-dtd:header">MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 32(i) of the Internal Revenue Code of 1986 is amended by striking “<quotedText style="-uslm-dtd:quote">$2,200</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$10,000</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Inflation Adjustment.—</heading><chapeau style="-uslm-dtd:text">Section 32(j)(1) of such Code is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in the matter preceding subparagraph (A), by inserting “<quotedText style="-uslm-dtd:quote">(2021 in the case of the dollar amount in subsection (i)(1))</quotedText>” after “<quotedText style="-uslm-dtd:quote">2015</quotedText>”,</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><chapeau style="-uslm-dtd:text">in subparagraph (B)(i)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">subsections (b)(2)(A) and (i)(1)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">subsection (b)(2)(A)</quotedText>”, and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end,</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by striking the period at the end of subparagraph (B)(ii) and inserting “<quotedText style="-uslm-dtd:quote">, and</quotedText>”, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/b/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">by inserting after subparagraph (B)(ii) the following new clause:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">in the case of the $10,000 amount in subsection (i)(1), ‘calendar year 2020’ for ‘calendar year 2016’.”</content> </clause></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9624/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt3/s9625" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9625">SEC. 9625. </num><heading style="-uslm-dtd:header">APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS OF THE UNITED STATES. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9625/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="7530">“SEC. 7530. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s7530">26 U.S.C. 7530</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF THE UNITED STATES </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Puerto Rico.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the specified matching amount for such calendar year, plus</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">in the case of calendar years 2021 through 2025, the lesser of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$1,000,000.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Requirement to reform earned income tax credit.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Specified matching amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">specified matching amount</quotedText>’ means, with respect to any calendar year, the lesser of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><chapeau style="-uslm-dtd:text">the excess (if any) of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">the cost to Puerto Rico of the earned income tax credit for taxable years beginning in or with such calendar year, over</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the base amount for such calendar year, or</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the product of 3, multiplied by the base amount for such calendar year.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Base amount.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Base amount for 2021.—</heading><chapeau style="-uslm-dtd:text">In the case of calendar year 2021, the term ‘<quotedText style="-uslm-dtd:quote">base amount</quotedText>’ means the greater of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">$200,000,000.</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Inflation adjustment.—</heading><chapeau style="-uslm-dtd:text">In the case of any calendar year after 2021, the term ‘<quotedText style="-uslm-dtd:quote">base amount</quotedText>’ means the dollar amount determined under clause (i) increased by an amount equal to—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">such dollar amount, multiplied by—</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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.</content> </subclause><continuation style="-uslm-dtd:continuation-text">Any amount determined under this clause shall be rounded to the nearest multiple of $1,000,000. </continuation> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Rules related to payments.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Timing of payments.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall make payments under paragraph (1) for any calendar year—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">after receipt of such information as the Secretary may require to determine such payments, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Information.—</heading><content style="-uslm-dtd:text">The Secretary may require the reporting of such information as the Secretary may require to carry out this subsection.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Determination of cost of earned income tax credit.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Possessions With Mirror Code Tax Systems.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the cost to such possession of the earned income tax credit for taxable years beginning in or with such calendar year, plus</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">in the case of calendar years 2021 through 2025, the lesser of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$50,000.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Application of certain rules.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply for purposes of this subsection.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">American Samoa.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">the lesser of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the cost to American Samoa of the earned income tax credit for taxable years beginning in or with such calendar year, or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$16,000,000, plus</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">in the case of calendar years 2021 through 2025, the lesser of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$50,000.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Requirement to enact and maintain an earned income tax credit.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Inflation adjustment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">such dollar amount, multiplied by—</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph><continuation style="-uslm-dtd:continuation-text">Any increase determined under this clause shall be rounded to the nearest multiple of $100,000. </continuation> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Application of certain rules.—</heading><content style="-uslm-dtd:text">Rules similar to the rules of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply for purposes of this subsection.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Treatment of Payments.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection> </section></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9625/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s7501">26 U.S.C. 7501</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 7530.</designator><label> Application of earned income tax credit to possessions of the United States.”</label></referenceItem> </toc></quotedContent>.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt3/s9626" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9626">SEC. 9626. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s32">26 U.S.C. 32 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">TEMPORARY SPECIAL RULE FOR DETERMINING EARNED INCOME FOR PURPOSES OF EARNED INCOME TAX CREDIT. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">such earned income for the taxpayer’s first taxable year beginning in 2019, for</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">such earned income for the taxpayer’s first taxable year beginning in 2021.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Earned Income.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term “<quotedText style="-uslm-dtd:quote">earned income</quotedText>” has the meaning given such term under section 32(c) of the Internal Revenue Code of 1986.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Application to joint returns.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Special Rules.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Errors treated as mathematical errors.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">No effect on determination of gross income, etc.—</heading><content style="-uslm-dtd:text">Except as otherwise provided in this subsection, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under subsection (a).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Treatment of Certain Possessions.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to possessions with mirror code tax systems.—</heading><content style="-uslm-dtd:text">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. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Payments to other possessions.—</heading><content style="-uslm-dtd:text">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. 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term “<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt3/s9626/d/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt4" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">PART 4—</num><heading style="-uslm-dtd:header">DEPENDENT CARE ASSISTANCE </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt4/s9631" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9631">SEC. 9631. </num><heading style="-uslm-dtd:header">REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT CARE TAX CREDIT. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9631/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s21">26 U.S.C. 21</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Special Rules for 2021.—</heading><chapeau style="-uslm-dtd:text">In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Credit made refundable.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Increase in dollar limit on amount creditable.—</heading><chapeau style="-uslm-dtd:text">Subsection (c) shall be applied—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">by substituting ‘$8,000’ for ‘$3,000’ in paragraph (1) thereof, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">by substituting ‘$16,000’ for ‘$6,000’ in paragraph (2) thereof.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Increase in applicable percentage.—</heading><chapeau style="-uslm-dtd:text">Subsection (a)(2) shall be applied—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">by substituting ‘50 percent’ for ‘35 percent’, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">by substituting ‘$125,000’ for ‘$15,000’.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Application of phaseout to high income individuals.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Subsection (a)(2) shall be applied by substituting ‘the phaseout percentage’ for ‘20 percent’.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Phaseout percentage.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">phaseout percentage</quotedText>’ 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.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9631/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Application of Credit in Possessions.—</heading><content style="-uslm-dtd:text">Section 21 of such Code, as amended by subsection (a), is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Application of Credit in Possessions.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Payment to possessions with mirror code tax systems.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Payments to other possessions.—</heading><content style="-uslm-dtd:text">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. 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Coordination with credit allowed against united states income taxes.—</heading><chapeau style="-uslm-dtd:text">In the case of any taxable year beginning in or with 2021, no credit shall be allowed under this section to any individual—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">to whom a credit is allowable against taxes imposed by a possession with a mirror code tax system by reason of this section, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">who is eligible for a payment under a plan described in paragraph (2).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9631/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Conforming Amendments.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt4/s9631/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6211">26 U.S.C. 6211</ref><b>]</b> </editorialNote><content style="-uslm-dtd:text">Section 6211(b)(4)(A) of such Code, as amended by the preceding provisions of this Act, is amended by inserting “<quotedText style="-uslm-dtd:quote">21 by reason of subsection (g) thereof,</quotedText>” before “<quotedText style="-uslm-dtd:quote">24</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt4/s9631/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">Section 1324(b)(2) of title 31, United States Code (as amended by the preceding provisions of this title), is amended by inserting “<quotedText style="-uslm-dtd:quote">21,</quotedText>” before “<quotedText style="-uslm-dtd:quote">24</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9631/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s21">26 U.S.C. 21 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt4/s9632" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9632">SEC. 9632. </num><heading style="-uslm-dtd:header">INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE ASSISTANCE. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9632/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s129">26 U.S.C. 129</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 129(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Special rule for 2021.—</heading><content style="-uslm-dtd:text">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’.”</content> </subparagraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9632/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s129">26 U.S.C. 129 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt4/s9632/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s129">26 U.S.C. 129 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Retroactive Plan Amendments.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt4/s9632/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">such amendment is adopted no later than the last day of the plan year in which the amendment is effective, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt4/s9632/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">the plan is operated consistent with the terms of such amendment during the period beginning on the effective date of the amendment and ending on the date the amendment is adopted.</content> </paragraph> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt5" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">PART 5—</num><heading style="-uslm-dtd:header">CREDITS FOR PAID SICK AND FAMILY LEAVE </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt5/s9641" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9641">SEC. 9641. </num><heading style="-uslm-dtd:header">PAYROLL CREDITS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9641/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3131">26 U.S.C. 3131</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter:<quotedContent style="-uslm-dtd:quoted-block"> <subchapter style="-uslm-dtd:subchapter"> <num style="-uslm-dtd:enum" value="D">“Subchapter D—</num><heading style="-uslm-dtd:header">Credits </heading> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 3131.</designator><label> Credit for paid sick leave.</label></referenceItem> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 3132.</designator><label> Payroll credit for paid family leave.</label></referenceItem> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 3133.</designator><label> Special rule related to tax on employers.</label></referenceItem> </toc> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3131">“SEC. 3131. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3131">26 U.S.C. 3131</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CREDIT FOR PAID SICK LEAVE </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Limitations and Refundability.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Wages taken into account.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Overall limitation on number of days taken into account.—</heading><chapeau style="-uslm-dtd:text">The aggregate number of days taken into account under paragraph (1) for any calendar quarter shall not exceed the excess (if any) of—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">10, over</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Credit limited to certain employment taxes.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Refundability of excess credit.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Credit is refundable.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Advancing credit.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Qualified Sick Leave Wages.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">qualified sick leave wages</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Rules of application.—</heading><chapeau style="-uslm-dtd:text">For purposes of determining whether wages are qualified sick leave wages under paragraph (1)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The Emergency Paid Sick Leave Act shall be applied—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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).</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Leave must meet requirements.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Allowance of Credit for Certain Health Plan Expenses.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Qualified health plan expenses.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">qualified health plan expenses</quotedText>’ 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><content style="-uslm-dtd:text">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 on the basis of periods of coverage (relative to the time periods of leave to which such wages relate).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Allowance of Credit for Amounts Paid Under Certain Collectively Bargained Agreements.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The amount of the credit allowed under subsection (a) shall be increased by the sum of—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Collectively bargained defined benefit pension plan contributions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">collectively bargained defined benefit pension plan contributions</quotedText>’ means, with respect to any calendar quarter, contributions which—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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),</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">are made based on a pension contribution rate, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">are required to be made pursuant to the terms of a collective bargaining agreement in effect with respect to such calendar quarter.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Pension contribution rate.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">pension contribution rate</quotedText>’ 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)).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the pension contribution rate (expressed as an hourly rate), and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Collectively bargained apprenticeship program contributions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">collectively bargained apprenticeship program contributions</quotedText>’ means, with respect to any calendar quarter, contributions which—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">are paid or incurred by an employer on behalf of its employees with respect to the calendar quarter to a registered apprenticeship program,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">are made based on an apprenticeship program contribution rate, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">are required to be made pursuant to the terms of a collective bargaining agreement that is in effect with respect to such calendar quarter.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Registered apprenticeship program.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">registered apprenticeship program</quotedText>’ 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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Apprenticeship program contribution rate.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">apprenticeship program contribution rate</quotedText>’ 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)).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><chapeau style="-uslm-dtd:text">The amount of collectively bargained apprenticeship program contributions allocated to qualified sick leave wages for any calendar quarter shall be the product of—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the apprenticeship program contribution rate (expressed as an hourly rate), and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Definitions and Special Rules.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Applicable employment taxes.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">applicable employment taxes</quotedText>’ means the following:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">The taxes imposed under section 3111(b).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Wages.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">wages</quotedText>’ 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’).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Denial of double benefit.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Election to not take certain wages into account.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Certain governmental employers.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Extension of limitation on assessment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the date on which such return is treated as filed under section 6501(b)(2).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Coordination with certain programs.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">a covered loan under section 7(a)(37) or 7A of the Small Business Act,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">a grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Non-Profits, and Venues Act, or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">a restaurant revitalization grant under section 5003 of the American Rescue Plan Act of 2021.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Application where ppp loans not forgiven.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause><continuation style="-uslm-dtd:continuation-text">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. </continuation> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">regulations or other guidance to minimize compliance and record-keeping burdens under this section,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><content style="-uslm-dtd:text">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),</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><content style="-uslm-dtd:text">regulations or other guidance to permit the advancement of the credit determined under subsection (a), and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Application of Section.—</heading><content style="-uslm-dtd:text">This section shall apply only to wages paid with respect to the period beginning on April 1, 2021, and ending on September 30, 2021.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Treatment of Deposits.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">“(j) </num><heading style="-uslm-dtd:header">Non-discrimination Requirement.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3132">“SEC. 3132. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3132">26 U.S.C. 3132</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">PAYROLL CREDIT FOR PAID FAMILY LEAVE </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Limitations and Refundability.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Wages taken into account.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">for any day (or portion thereof) for which the individual is paid qualified family leave wages, $200, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">in the aggregate with respect to all calendar quarters, $12,000.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Credit limited to certain employment taxes.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Refundability of excess credit.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Credit is refundable.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Advancing credit.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Qualified Family Leave Wages.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">qualified family leave wages</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Rules of application.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of determining whether wages are qualified family leave wages under paragraph (1)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><chapeau style="-uslm-dtd:text">section 110(b) of such Act shall be applied—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">without regard to paragraph (1) thereof,</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">by striking ‘after taking leave after such section for 10 days’ in paragraph (2)(A) thereof, and</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">by substituting ‘$12,000’ for ‘$10,000’ in paragraph (2)(B)(ii) thereof.</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Leave must meet requirements.—</heading><content style="-uslm-dtd:text">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 Leave Act of 1993 shall be treated as failing to meet a requirement of such Act.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Allowance of Credit for Certain Health Plan Expenses.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Qualified health plan expenses.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">qualified health plan expenses</quotedText>’ 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Allowance of Credit for Amounts Paid Under Certain Collectively Bargained Agreements.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The amount of the credit allowed under subsection (a) shall be increased by so much of the sum of—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Collectively bargained defined benefit pension plan contributions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">collectively bargained defined benefit pension plan contributions</quotedText>’ has the meaning given such term under section 3131(e)(2).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the pension contribution rate (as defined in section 3131(e)(2)), expressed as an hourly rate, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Collectively bargained apprenticeship program contributions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">collectively bargained apprenticeship program contributions</quotedText>’ has the meaning given such term under section 3131(e)(3).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the apprenticeship contribution rate (as defined in section 3131(e)(3)), expressed as an hourly rate, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Definitions and Special Rules.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Applicable employment taxes.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">applicable employment taxes</quotedText>’ means the following:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">The taxes imposed under section 3111(b).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Wages.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">wages</quotedText>’ 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’).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Denial of double benefit.—</heading><content style="-uslm-dtd:text">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, 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Election to not take certain wages into account.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Certain governmental employers.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Extension of limitation on assessment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the date on which such return is treated as filed under section 6501(b)(2).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Coordination with certain programs.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">a covered loan under section 7(a)(37) or 7A of the Small Business Act,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">a grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Non-Profits, and Venues Act, or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">a restaurant revitalization grant under section 5003 of the American Rescue Plan Act of 2021.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Application where ppp loans not forgiven.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause><continuation style="-uslm-dtd:continuation-text">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. </continuation> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">regulations or other guidance to prevent the avoidance of the purposes of the limitations under this section,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">regulations or other guidance to minimize compliance and record-keeping burdens under this section,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><content style="-uslm-dtd:text">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),</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><content style="-uslm-dtd:text">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),</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><content style="-uslm-dtd:text">regulations or other guidance to permit the advancement of the credit determined under subsection (a), and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Application of Section.—</heading><content style="-uslm-dtd:text">This section shall apply only to wages paid with respect to the period beginning on April 1, 2021, and ending on September 30, 2021.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Treatment of Deposits.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">“(j) </num><heading style="-uslm-dtd:header">Non-discrimination Requirement.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3133">“SEC. 3133. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3133">26 U.S.C. 3133</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">SPECIAL RULE RELATED TO TAX ON EMPLOYERS </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Denial of Double Benefit.—</heading><content style="-uslm-dtd:text">For denial of double benefit with respect to the credit increase under subsection (a), see sections 3131(f)(3) and 3132(f)(3).”</content> </subsection> </section> </subchapter></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9641/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Refunds.—</heading><content style="-uslm-dtd:text">Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">3131, 3132,</quotedText>” before “<quotedText style="-uslm-dtd:quote">6428</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9641/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3101">26 U.S.C. 3101</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of subchapters for chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem class="centered" role="subchapter" style="-uslm-dtd:toc-entry"><designator>“subchapter d—</designator><label>credits”</label></referenceItem> </toc></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9641/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3131">26 U.S.C. 3131 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to amounts paid with respect to calendar quarters beginning after March 31, 2021.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt5/s9642" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9642">SEC. 9642. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s1401">26 U.S.C. 1401 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Eligible Self-employed Individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible self-employed individual</quotedText>” means an individual who—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">regularly carries on any trade or business within the meaning of section 1402 of the Internal Revenue Code of 1986, and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">would be entitled to receive paid leave during the taxable year pursuant to the Emergency Paid Sick Leave Act if—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the individual were an employee of an employer (other than himself or herself), and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">such Act applied after March 31, 2021.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Rules of application.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">, 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</quotedText>” after “<quotedText style="-uslm-dtd:quote">medical diagnosis</quotedText>” in section 5102(a)(3) of such Act, and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by applying section 5102(b)(1) of such Act separately with respect to each taxable year.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Qualified Sick Leave Equivalent Amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified sick leave equivalent amount</quotedText>” means, with respect to any eligible self-employed individual, an amount equal to—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">the lesser of—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">$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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Average daily self-employment income.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">average daily self-employment income</quotedText>” means an amount equal to—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the net earnings from self-employment of the individual for the taxable year, divided by</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">260.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Election to use prior year net earnings from self-employment income.—</heading><content style="-uslm-dtd:text">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”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Election to not take days into account.—</heading><content style="-uslm-dtd:text">Any day shall not be taken into account under paragraph (1)(A) if the eligible self-employed individual elects (at such time and in such manner as the Secretary may prescribe) to not take such day into account for purposes of such paragraph.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Credit Refundable.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Special Rules.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Documentation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Denial of double benefit.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Application of Section.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Application of Credit in Certain Possessions.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/g/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to possessions with mirror code tax systems.—</heading><content style="-uslm-dtd:text">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. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/g/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Payments to other possessions.—</heading><content style="-uslm-dtd:text">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. 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/g/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term “<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/g/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/h" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">(h) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/h/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">regulations or other guidance to effectuate the purposes of this section, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9642/h/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">regulations or other guidance to minimize compliance and record-keeping burdens under this section.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt5/s9643" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9643">SEC. 9643. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s1401">26 U.S.C. 1401 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Eligible Self-employed Individual.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible self-employed individual</quotedText>” means an individual who—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">regularly carries on any trade or business within the meaning of section 1402 of the Internal Revenue Code of 1986, and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">would be entitled to receive paid leave during the taxable year pursuant to the Emergency Family and Medical Leave Expansion Act if—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the individual were an employee of an employer (other than himself or herself),</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">section 102(a)(1)(F) of the Family and Medical Leave Act of 1993 applied after March 31, 2021.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Rules of application.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">section 110(a)(2)(A) of the Family and Medical Leave Act of 1993 shall be applied by inserting “<quotedText style="-uslm-dtd:quote">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</quotedText>” after “<quotedText style="-uslm-dtd:quote">public health emergency</quotedText>”, and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">section 110(b) of such Act shall be applied—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">without regard to paragraph (1) thereof, and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/b/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">after taking leave after such section for 10 days</quotedText>” in paragraph (2)(A) thereof.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Qualified Family Leave Equivalent Amount.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">qualified family leave equivalent amount</quotedText>” means, with respect to any eligible self-employed individual, an amount equal to the product of—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">the lesser of—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">67 percent of the average daily self-employment income of the individual for the taxable year, or</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">$200.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Average daily self-employment income.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection, the term “<quotedText style="-uslm-dtd:quote">average daily self-employment income</quotedText>” means an amount equal to—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">the net earnings from self-employment income of the individual for the taxable year, divided by</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">260.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Election to use prior year net earnings from self-employment income.—</heading><content style="-uslm-dtd:text">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”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/c/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Coordination with credit for sick leave.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Credit Refundable.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/e" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><heading style="-uslm-dtd:header">Special Rules.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/e/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Documentation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/e/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Denial of double benefit.—</heading><content style="-uslm-dtd:text">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 that the sum of the amount described in such subsection and in section 3132(b)(1) of such Code exceeds $12,000.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/e/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">References to emergency family and medical leave expansion act.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/f" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><heading style="-uslm-dtd:header">Application of Section.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/g" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><heading style="-uslm-dtd:header">Application of Credit in Certain Possessions.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/g/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Payments to possessions with mirror code tax systems.—</heading><content style="-uslm-dtd:text">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. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/g/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Payments to other possessions.—</heading><content style="-uslm-dtd:text">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. 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/g/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Mirror code tax system.—</heading><content style="-uslm-dtd:text">For purposes of this section, the term “<quotedText style="-uslm-dtd:quote">mirror code tax system</quotedText>” 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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/g/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Treatment of payments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/h" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">(h) </num><heading style="-uslm-dtd:header">Regulations.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/h/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">regulations or other guidance to prevent the avoidance of the purposes of this section, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt5/s9643/h/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">regulations or other guidance to minimize compliance and record-keeping burdens under this section.</content> </paragraph> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt6" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">PART 6—</num><heading style="-uslm-dtd:header">EMPLOYEE RETENTION CREDIT </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt6/s9651" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9651">SEC. 9651. </num><heading style="-uslm-dtd:header">EXTENSION OF EMPLOYEE RETENTION CREDIT. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt6/s9651/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="3134">“SEC. 3134. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3134">26 U.S.C. 3134</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19 </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Limitations and Refundability.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Wages taken into account.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Recovery startup businesses.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Credit limited to employment taxes.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Refundability of excess credit.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Applicable employment taxes.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">applicable employment taxes</quotedText>’ means the following:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">The taxes imposed under section 3111(b).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">So much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(b).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Eligible employer.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible employer</quotedText>’ means any employer—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">which was carrying on a trade or business during the calendar quarter for which the credit is determined under subsection (a), and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><chapeau style="-uslm-dtd:text">with respect to any calendar quarter, for which—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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),</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">the employer is a recovery startup business (as defined in paragraph (5)).</content> </subclause><continuation style="-uslm-dtd:continuation-text">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’. </continuation> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Election to use alternative quarter.—</heading><chapeau style="-uslm-dtd:text">At the election of the employer—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><chapeau style="-uslm-dtd:text">subparagraph (A)(ii)(II) shall be applied—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">by substituting ‘for the immediately preceding calendar quarter’ for ‘for such calendar quarter’, and</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">by substituting ‘the corresponding calendar quarter in calendar year 2019’ for ‘the same calendar quarter in calendar year 2019’, and</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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’.</content> </clause><continuation style="-uslm-dtd:continuation-text">An election under this subparagraph shall be made at such time and in such manner as the Secretary shall prescribe. </continuation> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Tax-exempt organizations.—</heading><chapeau style="-uslm-dtd:text">In the case of an organization which is described in section 501(c) and exempt from tax under section 501(a)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">clauses (i) and (ii)(I) of subparagraph (A) shall apply to all operations of such organization, and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">any reference in this section to gross receipts shall be treated as a reference to gross receipts within the meaning of section 6033.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Qualified wages.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">qualified wages</quotedText>’ means—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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.</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Special rule for employers not in existence in 2019.—</heading><content style="-uslm-dtd:text">In the case of any employer that was not in existence in 2019, subparagraph (A) shall be applied by substituting ‘2020’ for ‘2019’ each place it appears.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Severely financially distressed employers.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Notwithstanding subparagraph (A)(i), in the case of a severely financially distressed employer, the term ‘<quotedText style="-uslm-dtd:quote">qualified wages</quotedText>’ means wages paid by such employer with respect to an employee during any calendar quarter.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Definition.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">severely financially distressed employer</quotedText>’ 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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Exception.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">qualified wages</quotedText>’ shall not include any wages taken into account under sections 41, 45A, 45P, 45S, 51, 1396, 3131, and 3132.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Wages.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">wages</quotedText>’ means wages (as defined in section 3121(a)) and compensation (as defined in section 3231(e)). 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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allowance for certain health plan expenses.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Allocation rules.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Recovery startup business.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">recovery startup business</quotedText>’ means any employer—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">which began carrying on any trade or business after February 15, 2020,</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">which, with respect to such calendar quarter, is not described in subclause (I) or (II) of paragraph (2)(A)(ii).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Other terms.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Aggregation Rule.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Certain Rules to Apply.—</heading><content style="-uslm-dtd:text">For purposes of this section, rules similar to the rules of sections 51(i)(1) and 280C(a) shall apply.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Certain Governmental Employers.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Exception.—</heading><chapeau style="-uslm-dtd:text">Paragraph (1) shall not apply to—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">any organization described in section 501(c)(1) and exempt from tax under section 501(a), or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">any entity described in paragraph (1) if—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">such entity is a college or university, or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">the principal purpose or function of such entity is providing medical or hospital care.</content> </clause><continuation style="-uslm-dtd:continuation-text">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). </continuation> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Election to Not Take Certain Wages Into Account.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Coordination With Certain Programs.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">a covered loan under section 7(a)(37) or 7A of the Small Business Act,</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">a grant under section 324 of the Economic Aid to Hard-Hit Small Businesses, Non-Profits, and Venues Act, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">a restaurant revitalization grant under section 5003 of the American Rescue Plan Act of 2021.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Application where ppp loans not forgiven.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph><continuation style="-uslm-dtd:continuation-text">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. </continuation> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Third Party Payors.—</heading><content style="-uslm-dtd:text">Any credit allowed under this section shall be treated as a credit described in section 3511(d)(2).</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">“(j) </num><heading style="-uslm-dtd:header">Advance Payments.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Except as provided in paragraph (2), no advance payment of the credit under subsection (a) shall be allowed.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Advance payments to small employers.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Special rule for seasonal employers.—</heading><content style="-uslm-dtd:text">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’.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Special rule for employers not in existence in 2019.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Reconciliation of credit with advance payments.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Excess advance payments.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">“(k) </num><heading style="-uslm-dtd:header">Treatment of Deposits.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="l">“(l) </num><heading style="-uslm-dtd:header">Extension of Limitation on Assessment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed, or</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">the date on which such return is treated as filed under section 6501(b)(2).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="m">“(m) </num><heading style="-uslm-dtd:header">Regulations and Guidance.—</heading><chapeau style="-uslm-dtd:text">The Secretary shall issue such forms, instructions, regulations, and other guidance as are necessary—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">to prevent the avoidance of the purposes of the limitations under this section, including through the leaseback of employees.</content> </paragraph><continuation style="-uslm-dtd:continuation-text">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. </continuation> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="n">“(n) </num><heading style="-uslm-dtd:header">Application.—</heading><content style="-uslm-dtd:text">This section shall only apply to wages paid after June 30, 2021, and before January 1, 2022.”</content> </subsection> </section></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt6/s9651/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Refunds.—</heading><content style="-uslm-dtd:text">Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">3134,</quotedText>” before “<quotedText style="-uslm-dtd:quote">6428</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt6/s9651/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3131">26 U.S.C. 3131</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Clerical Amendment.—</heading><content style="-uslm-dtd:text">The table of sections for subchapter D of chapter 21 of subtitle C of the Internal Revenue Code of 1986 is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <toc style="-uslm-dtd:toc"> <referenceItem role="section" style="-uslm-dtd:toc-entry"><designator>“Sec. 3134.</designator><label> Employee retention credit for employers subject to closure due to COVID-19.”</label></referenceItem> </toc></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt6/s9651/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s3134">26 U.S.C. 3134 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to calendar quarters beginning after June 30, 2021.</content> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt7" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">PART 7—</num><heading style="-uslm-dtd:header">PREMIUM TAX CREDIT </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt7/s9661" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9661">SEC. 9661. </num><heading style="-uslm-dtd:header">IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR CONSUMERS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9661/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s36B">26 U.S.C. 36B</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Temporary percentages for 2021 and 2022.—</heading><chapeau style="-uslm-dtd:text">In the case of a taxable year beginning in 2021 or 2022—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">clause (ii) shall not apply for purposes of adjusting premium percentages under this subparagraph, and</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the following table shall be applied in lieu of the table contained in clause (i):<foreign id="warning-d31e13818" note="processing mode: unknown" role="passthroughContent"><compsdtd:table xmlns:compsdtd="http://schemas.gpo.gov/xml/comps-dtd" blank-lines-after="0" blank-lines-before="0" line-rules="hor-ver" rule-weights="4.4.4.4.0.0"><compsdtd:tgroup cols="3" grid-typeface="1.1" thead-tbody-ldg-size="10.10.10" ttitle-size="0"><compsdtd:colspec coldef="txt" colname="col1" min-data-value="125"/><compsdtd:colspec coldef="fig" colname="col2" min-data-value="13"/><compsdtd:colspec coldef="fig" colname="col3" min-data-value="13"/><compsdtd:thead><compsdtd:row><compsdtd:entry align="center" colname="col1">“In the case of household<compsdtd:linebreak/> income (expressed as<compsdtd:linebreak/> a percent of poverty line)<compsdtd:linebreak/> within the following income tier:</compsdtd:entry><compsdtd:entry align="center" colname="col2">The initial<compsdtd:linebreak/> premium<compsdtd:linebreak/> percentage is—</compsdtd:entry><compsdtd:entry align="center" colname="col3">The final<compsdtd:linebreak/> premium<compsdtd:linebreak/> percentage is—</compsdtd:entry></compsdtd:row></compsdtd:thead><compsdtd:tbody><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">Up to 150.0 percent</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="clr-ldr">0.0</compsdtd:entry><compsdtd:entry align="right" colname="col3" leader-modify="clr-ldr">0.0    </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">150.0 percent up to 200.0 percent</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="clr-ldr">0.0</compsdtd:entry><compsdtd:entry align="right" colname="col3" leader-modify="clr-ldr">2.0    </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">200.0 percent up to 250.0 percent</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="clr-ldr">2.0</compsdtd:entry><compsdtd:entry align="right" colname="col3" leader-modify="clr-ldr">4.0    </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">250.0 percent up to 300.0 percent</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="clr-ldr">4.0</compsdtd:entry><compsdtd:entry align="right" colname="col3" leader-modify="clr-ldr">6.0    </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">300.0 percent up to 400.0 percent</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="clr-ldr">6.0</compsdtd:entry><compsdtd:entry align="right" colname="col3" leader-modify="clr-ldr">8.5    </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">400.0 percent and higher</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="clr-ldr">8.5</compsdtd:entry><compsdtd:entry align="right" colname="col3" leader-modify="clr-ldr">8.5”</compsdtd:entry></compsdtd:row></compsdtd:tbody></compsdtd:tgroup></compsdtd:table></foreign></content> </subclause> </clause></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9661/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s36B">26 U.S.C. 36B</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">Section 36B(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Temporary rule for 2021 and 2022.—</heading><content style="-uslm-dtd:text">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’.”</content> </subparagraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9661/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s36B">26 U.S.C. 36B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt7/s9662" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9662">SEC. 9662. </num><heading style="-uslm-dtd:header">TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE PAYMENTS OF SUCH CREDIT. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9662/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Temporary modification of limitation on increase.—</heading><content style="-uslm-dtd:text">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.”</content> </clause></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9662/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s36B">26 U.S.C. 36B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to taxable years beginning after December 31, 2019.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt7/s9663" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9663">SEC. 9663. </num><heading style="-uslm-dtd:header">APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9663/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Special Rule for Individuals Who Receive Unemployment Compensation During 2021.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">such taxpayer shall be treated as an applicable taxpayer, and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Unemployment compensation.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">unemployment compensation</quotedText>’ has the meaning given such term in section 85(b).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Evidence of unemployment compensation.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Clarification of rules remaining applicable.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Joint return requirement.—</heading><content style="-uslm-dtd:text">Paragraph (1)(A) shall not affect the application of subsection (c)(1)(C).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Household income and affordabillity.—</heading><content style="-uslm-dtd:text">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)”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt7/s9663/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s36B">26 U.S.C. 36B note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> </part> <part identifier="/us/sComp/117/2/tIX/stG/pt8" style="-uslm-dtd:part" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">PART 8—</num><heading style="-uslm-dtd:header">MISCELLANEOUS PROVISIONS </heading> <section identifier="/us/sComp/117/2/tIX/stG/pt8/s9671" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9671">SEC. 9671. </num><heading style="-uslm-dtd:header">REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE BASIS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9671/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s864">26 U.S.C. 864</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 864 of the Internal Revenue Code of 1986 is amended by striking subsection (f).</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9671/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to taxable years beginning after December 31, 2020.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt8/s9672" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9672">SEC. 9672. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9009b">15 U.S.C. 9009b note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">TAX TREATMENT OF TARGETED EIDL ADVANCES. </heading> <chapeau class="block" style="-uslm-dtd:text">For purposes of the Internal Revenue Code of 1986—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9672/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9672/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9672/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">in the case of a partnership or S corporation that receives such amounts—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9672/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9672/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt8/s9673" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9673">SEC. 9673. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t15/s9009c">15 U.S.C. 9009c note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS. </heading> <chapeau class="block" style="-uslm-dtd:text">For purposes of the Internal Revenue Code of 1986—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9673/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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,</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9673/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9673/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><chapeau style="-uslm-dtd:text">in the case of a partnership or S corporation that receives such amounts—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9673/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9673/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt8/s9674" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9674">SEC. 9674. </num><heading style="-uslm-dtd:header">MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY NETWORK TRANSACTIONS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9674/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6050W">26 U.S.C. 6050W</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 6050W(e) of the Internal Revenue Code of 1986 is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">De Minimis Exception for Third Party Settlement Organizations.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9674/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Clarification That Reporting Is Not Required on Transactions Which Are Not for Goods or Services.—</heading><content style="-uslm-dtd:text">Section 6050W(c)(3) of such Code is amended by inserting “<quotedText style="-uslm-dtd:quote">described in subsection (d)(3)(A)(iii)</quotedText>” after “<quotedText style="-uslm-dtd:quote">any transaction</quotedText>”.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9674/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s6050W">26 U.S.C. 6050W note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9674/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (a) shall apply to returns for calendar years beginning after December 31, 2021.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stG/pt8/s9674/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Clarification.—</heading><content style="-uslm-dtd:text">The amendment made by subsection (b) shall apply to transactions after the date of the enactment of this Act.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stG/pt8/s9675" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9675">SEC. 9675. </num><heading style="-uslm-dtd:header">MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9675/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 108(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (5) and inserting the following:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Special rule for discharges in 2021 through 2025.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the United States, or an instrumentality or agency thereof,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">a State, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof, or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">an eligible educational institution (as defined in section 25A),</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">any private education loan (as defined in section 140(a)(7) of the Truth in Lending Act),</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><chapeau style="-uslm-dtd:text">any loan made by any educational organization described in section 170(b)(1)(A)(ii) if such loan is made—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">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).</content> </subparagraph><continuation style="-uslm-dtd:continuation-text">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.” ”</continuation> </paragraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stG/pt8/s9675/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s108">26 U.S.C. 108</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendment made by this section shall apply to discharges of loans after December 31, 2020.</content> </subsection> </section> </part> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stH" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">Subtitle H—</num><heading style="-uslm-dtd:header">Pensions </heading> <section identifier="/us/sComp/117/2/tIX/stH/s9701" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9701">SEC. 9701. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s432">26 U.S.C. 432 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER PLANS AS IN ENDANGERED, CRITICAL, OR CRITICAL AND DECLINING STATUS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9701/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9701/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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 same as the status of such plan under such sections for the plan year preceding such designated plan year, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9701/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9701/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Exception for Plans Becoming Critical During Election.—</heading><chapeau style="-uslm-dtd:text">If—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9701/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">an election was made under subsection (a) with respect to a multiemployer plan, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9701/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9701/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Election and Notice.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9701/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Election.—</heading><chapeau style="-uslm-dtd:text">An election under subsection (a)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9701/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9701/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">if made—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stH/s9701/c/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stH/s9701/c/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9701/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Notice to participants.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9701/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stH/s9701/c/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">the plan sponsor of a multiemployer plan shall not be required to provide notice under such sections, and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stH/s9701/c/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause identifier="/us/sComp/117/2/tIX/stH/s9701/c/2/A/ii/I" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">if the election is made 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, not later than 30 days after the date of the certification, and</content> </subclause> <subclause identifier="/us/sComp/117/2/tIX/stH/s9701/c/2/A/ii/II" style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">(II) </num><content style="-uslm-dtd:text">if the election is made after such date, not later than 30 days after the date of the election.</content> </subclause> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9701/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Notice of endangered status.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9702" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9702">SEC. 9702. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s432">26 U.S.C. 432 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND REHABILITATION PERIODS FOR MULTIEMPLOYER PENSION PLANS IN CRITICAL AND ENDANGERED STATUS FOR 2020 OR 2021. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9702/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9702/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Definitions and Special Rules.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9702/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Election.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9702/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Definitions.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9702/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">This section shall apply to plan years beginning after December 31, 2019.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9703" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9703">SEC. 9703. </num><heading style="-uslm-dtd:header">ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9703/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Adjustments.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9703/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Amendment to employee retirement income security act of 1974.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">“(F) </num><heading style="-uslm-dtd:header">Relief for 2020 and 2021.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">by substituting ‘February 29, 2020’ for ‘August 31, 2008’ each place it appears in subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II),</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">by substituting ‘this subparagraph or subparagraph (A)’ for ‘this subparagraph and subparagraph (A) both’ in subparagraph (B)(iii).</content> </clause><continuation style="-uslm-dtd:continuation-text">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.” ”</continuation> </subparagraph></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9703/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s431">26 U.S.C. 431</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Amendment to internal revenue code of 1986.—</heading><content style="-uslm-dtd:text">Section 431(b)(8) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">“(F) </num><heading style="-uslm-dtd:header">Relief for 2020 and 2021.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">by substituting ‘February 29, 2020’ for ‘August 31, 2008’ each place it appears in subparagraphs (A)(i), (B)(i)(I), and (B)(i)(II),</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">by substituting ‘this subparagraph or subparagraph (A)’ for ‘this subparagraph and subparagraph (A) both’ in subparagraph (B)(iii).</content> </clause><continuation style="-uslm-dtd:continuation-text">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.” ”</continuation> </subparagraph></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9703/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s431">26 U.S.C. 431 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Dates.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9703/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9703/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Restrictions on benefit increases.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9704" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9704">SEC. 9704. </num><heading style="-uslm-dtd:header">SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY TROUBLED MULTIEMPLOYER PLANS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9704/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i)</num><paragraph class="inline" style="-uslm-dtd:paragraph" styleType="OLC"><num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">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.</content></paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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. 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.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9704/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Financial Assistance Authority.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="4262">“SEC. 4262. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t29/s1432">29 U.S.C. 1432</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Special Financial Assistance.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Inapplicability of certain repayment obligation.—</heading><content style="-uslm-dtd:text">A plan receiving special financial assistance pursuant to this section shall not be subject to repayment obligations with respect to such special financial assistance.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Eligible Multiemployer Plans.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, a multiemployer plan is an eligible multiemployer plan if—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Modified funded percentage.—</heading><content style="-uslm-dtd:text">For purposes of paragraph (1)(C), the term ‘<quotedText style="-uslm-dtd:quote">modified funded percentage</quotedText>’ 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 in section 431(c)(6)(D) of such Code and section 304(c)(6)(D) of such Act).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Applications for Special Financial Assistance.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">limit the materials required for a special financial assistance application to the minimum necessary to make a determination on the application;</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Temporary Priority Consideration of Applications.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the eligible multiemployer plan is insolvent or is likely to become insolvent within 5 years of the date of enactment of this section;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">the eligible multiemployer plan has implemented benefit suspensions under section 305(e)(9) as of the date of the enactment of this section; or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">the corporation determines it appropriate based on other similar circumstances.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Actuarial Assumptions.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Eligibility.—</heading><content style="-uslm-dtd:text">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. 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Amount of financial assistance.—</heading><chapeau style="-uslm-dtd:text">In determining the amount of special financial assistance in its application, an eligible multiemployer plan shall—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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 may not exceed the interest rate limit; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Interest rate limit.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Changes in assumptions.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Application Deadline.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Determinations on Applications.—</heading><content style="-uslm-dtd:text">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 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 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. The corporation shall not pay any special financial assistance after September 30, 2030.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">“(h) </num><heading style="-uslm-dtd:header">Manner of Payment.—</heading><content style="-uslm-dtd:text">The payment made by the corporation to an eligible multiemployer plan under this section shall be made as a single, lump sum payment.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Amount and Manner of Special Financial Assistance.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">No cap.—</heading><content style="-uslm-dtd:text">Special financial assistance granted by the corporation under this section shall not be capped by the guarantee under 4022A.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">“(j) </num><heading style="-uslm-dtd:header">Determination of Amount of Special Financial Assistance.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Projections.—</heading><content style="-uslm-dtd:text">The funding projections for purposes of this section shall be performed on a deterministic basis.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">“(k) </num><heading style="-uslm-dtd:header">Reinstatement of Suspended Benefits.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">as a lump sum within 3 months of such effective date; or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">in equal monthly installments over a period of 5 years, commencing within 3 months of such effective date, with no adjustment for interest.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="l">“(l) </num><heading style="-uslm-dtd:header">Restrictions on the Use of Special Financial Assistance.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="m">“(m) </num><heading style="-uslm-dtd:header">Conditions on Plans Receiving Special Financial Assistance.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Limitation.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">any prospective reduction in plan benefits (including benefits that may be adjusted pursuant to section 305(e)(8));</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">plan governance, including selection of, removal of, and terms of contracts with, trustees, actuaries, investment managers, and other service providers; or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">any funding rules relating to the plan receiving special financial assistance under this section.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Payment of premiums.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Assistance not considered for certain purposes.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Insolvent plans.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Ineligibility for other assistance.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="n">“(n) </num><heading style="-uslm-dtd:header">Coordination With Secretary of the Treasury.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><chapeau style="-uslm-dtd:text">In the case of a plan which has suspended benefits under section 305(e)(9)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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 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).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection> </section></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9704/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Premium Rate Increase.—</heading><chapeau style="-uslm-dtd:text">Section 4006(a)(3) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9704/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in subparagraph (A)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><chapeau style="-uslm-dtd:text">in clause (vi)—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">, and before January 1, 2031</quotedText>” after “<quotedText style="-uslm-dtd:quote">December 31, 2014,</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">or</quotedText>” at the end;</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">in clause (vii)—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">by moving the margin 2 ems to the left; and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in subclause (II), by striking the period and inserting “<quotedText style="-uslm-dtd:quote">, or</quotedText>”; and</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9704/c/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="viii">“(viii) </num><content style="-uslm-dtd:text">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.”</content> </clause></quotedContent>; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9704/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="N">“(N) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><chapeau style="-uslm-dtd:text">the product derived by multiplying such dollar amount by the ratio of—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">the national average wage index (as so defined) for 2029; and</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">such dollar amount for plan years beginning in the preceding calendar year.</content> </clause><continuation style="-uslm-dtd:continuation-text">If the amount determined under this subparagraph is not a multiple of $1, such product shall be rounded to the nearest multiple of $1.” ”</continuation> </subparagraph></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9704/d" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><heading style="-uslm-dtd:header">Amendments to Internal Revenue Code of 1986.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9704/d/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s432">26 U.S.C. 432</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 432(a) of the Internal Revenue Code of 1986 is amended—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9704/d/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end of paragraph (2)(B),</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9704/d/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking the period at the end of paragraph (3)(B) and inserting “<quotedText style="-uslm-dtd:quote">, and</quotedText>”, and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9704/d/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><content style="-uslm-dtd:text">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.”</content> </paragraph></quotedContent>.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9704/d/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Plans receiving special financial assistance to be in critical status.—</heading><content style="-uslm-dtd:text">Section 432(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Plans receiving special financial assistance.—</heading><content style="-uslm-dtd:text">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.”</content> </paragraph></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9704/d/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Rules relating to eligible multiemployer plans.—</heading><content style="-uslm-dtd:text">Section 432 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">“(k) </num><heading style="-uslm-dtd:header">Rules Relating to Eligible Multiemployer Plans.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Plans applying for special financial assistance.—</heading><chapeau style="-uslm-dtd:text">In the case of an eligible multiemployer plan which applies for special financial assistance under section 4262 of such Act—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Such application shall be submitted in accordance with the requirements of such section, including any guidance issued thereunder by the Pension Benefit Guaranty Corporation.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Reinstatement of suspended benefits.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Amount of financial assistance.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">In determining the amount of special financial assistance to be specified in its application, an eligible multiemployer plan shall—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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.</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Interest rate limit.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Changes in assumptions.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Plans applying for priority consideration.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Plans receiving special financial assistance.—</heading><chapeau style="-uslm-dtd:text">In the case of an eligible multiemployer plan receiving special financial assistance under section 4262 of the Employee Retirement Income Security Act of 1974—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Reinstatement of suspended benefits.—</heading><chapeau style="-uslm-dtd:text">The plan shall—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">as a lump sum within 3 months of such effective date; or</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">in equal monthly installments over a period of 5 years, commencing within 3 months of such effective date, with no adjustment for interest.</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Restrictions on the use of special financial assistance.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Conditions on plans receiving special financial assistance.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Limitation.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">any prospective reduction in plan benefits (including benefits that may be adjusted pursuant to subsection (e)(8)),</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">plan governance, including selection of, removal of, and terms of contracts with, trustees, actuaries, investment managers, and other service providers, or</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">any funding rules relating to the plan.</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Assistance disregarded for certain purposes.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Funding standards.—</heading><content style="-uslm-dtd:text">Special financial assistance received by the plan shall not be taken into account for determining contributions required under section 431.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Insolvent plans.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Ineligibility for suspension of benefits.—</heading><content style="-uslm-dtd:text">The plan shall not be eligible to apply for a new suspension of benefits under subsection (e)(9)(G).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Eligible multiemployer plan.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, a multiemployer plan is an eligible multiemployer plan if—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">the plan is in critical and declining status in any plan year beginning in 2020 through 2022,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Modified funded percentage.—</heading><content style="-uslm-dtd:text">For purposes of subparagraph (A)(iii), the term ‘<quotedText style="-uslm-dtd:quote">modified funded percentage</quotedText>’ means the percentage equal to a fraction the numerator of which is current value of plan assets (as defined in 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)).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Coordination with pension benefit guaranty corporation.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">In the case of a plan which has suspended benefits under subsection (e)(9)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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.”</content> </subparagraph> </paragraph> </subsection></quotedContent>.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9705" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9705">SEC. 9705. </num><heading style="-uslm-dtd:header">EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9705/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s430">26 U.S.C. 430</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">15-year Amortization Under the Internal Revenue Code of 1986.—</heading><content style="-uslm-dtd:text">Section 430(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">15-year amortization.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">subparagraphs (A) and (B) of paragraph (2) shall each be applied by substituting ‘15-plan-year period’ for ‘7-plan-year period’.”</content> </subparagraph> </paragraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9705/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t29/s1083">29 U.S.C. 1083</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">15-year Amortization Under the Employee Retirement Income Security Act of 1974.—</heading><content style="-uslm-dtd:text">Section 303(c) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">15-year amortization.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">subparagraphs (A) and (B) of paragraph (2) shall each be applied by substituting ‘15-plan-year period’ for ‘7-plan-year period’.”</content> </subparagraph> </paragraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9705/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s430">26 U.S.C. 430 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to plan years beginning after December 31, 2018.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9706" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9706">SEC. 9706. </num><heading style="-uslm-dtd:header">EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES FOR SINGLE EMPLOYER PLANS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9706/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Amendment to Internal Revenue Code of 1986.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s430">26 U.S.C. 430</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The table contained in subclause (II) of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"><foreign id="warning-d31e15137" note="processing mode: unknown" role="passthroughContent"><compsdtd:table xmlns:compsdtd="http://schemas.gpo.gov/xml/comps-dtd" blank-lines-after="0" blank-lines-before="0" line-rules="hor-ver" rule-weights="4.4.4.4.0.0"><compsdtd:tgroup cols="3" grid-typeface="1.1" thead-tbody-ldg-size="10.10.12" ttitle-size="0"><compsdtd:colspec coldef="txt" colname="col1" min-data-value="180"/><compsdtd:colspec coldef="fig" colname="col2" min-data-value="10"/><compsdtd:colspec coldef="fig" colname="col3" min-data-value="10"/><compsdtd:thead><compsdtd:row><compsdtd:entry align="center" colname="col1">“If the calendar year is:</compsdtd:entry><compsdtd:entry align="center" colname="col2">The applicable minimum percentage is:</compsdtd:entry><compsdtd:entry align="center" colname="col3">The applicable maximum percentage is:</compsdtd:entry></compsdtd:row></compsdtd:thead><compsdtd:tbody><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">Any year in the period starting in 2012 and ending in 2019</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">90%</compsdtd:entry><compsdtd:entry align="right" colname="col3">110%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">Any year in the period starting in 2020 and ending in 2025</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">95%</compsdtd:entry><compsdtd:entry align="right" colname="col3">105%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2026</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">90%</compsdtd:entry><compsdtd:entry align="right" colname="col3">110%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2027</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">85%</compsdtd:entry><compsdtd:entry align="right" colname="col3">115%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2028</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">80%</compsdtd:entry><compsdtd:entry align="right" colname="col3">120%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2029</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">75%</compsdtd:entry><compsdtd:entry align="right" colname="col3">125%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">After 2029</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">70%</compsdtd:entry><compsdtd:entry align="right" colname="col3">130%.”</compsdtd:entry></compsdtd:row></compsdtd:tbody></compsdtd:tgroup></compsdtd:table></foreign></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Floor on 25-year averages.—</heading><content style="-uslm-dtd:text">Subclause (I) of section 430(h)(2)(C)(iv) of such Code is amended by adding at the end the following: “<quotedText style="-uslm-dtd:quote">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.</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9706/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Amendments to Employee Retirement Income Security Act of 1974.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"><foreign id="warning-d31e15220" note="processing mode: unknown" role="passthroughContent"><compsdtd:table xmlns:compsdtd="http://schemas.gpo.gov/xml/comps-dtd" blank-lines-after="0" blank-lines-before="0" line-rules="hor-ver" rule-weights="4.4.4.4.0.0"><compsdtd:tgroup cols="3" grid-typeface="1.1" thead-tbody-ldg-size="10.10.12" ttitle-size="0"><compsdtd:colspec coldef="txt" colname="col1" min-data-value="180"/><compsdtd:colspec coldef="fig" colname="col2" min-data-value="10"/><compsdtd:colspec coldef="fig" colname="col3" min-data-value="10"/><compsdtd:thead><compsdtd:row><compsdtd:entry align="center" colname="col1">“If the calendar year is:</compsdtd:entry><compsdtd:entry align="center" colname="col2">The applicable minimum percentage is:</compsdtd:entry><compsdtd:entry align="center" colname="col3">The applicable maximum percentage is:</compsdtd:entry></compsdtd:row></compsdtd:thead><compsdtd:tbody><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">Any year in the period starting in 2012 and ending in 2019</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">90%</compsdtd:entry><compsdtd:entry align="right" colname="col3">110%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">Any year in the period starting in 2020 and ending in 2025</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">95%</compsdtd:entry><compsdtd:entry align="right" colname="col3">105%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2026</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">90%</compsdtd:entry><compsdtd:entry align="right" colname="col3">110%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2027</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">85%</compsdtd:entry><compsdtd:entry align="right" colname="col3">115%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2028</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">80%</compsdtd:entry><compsdtd:entry align="right" colname="col3">120%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">2029</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">75%</compsdtd:entry><compsdtd:entry align="right" colname="col3">125%  </compsdtd:entry></compsdtd:row><compsdtd:row><compsdtd:entry align="justify" colname="col1" leader-modify="force-ldr" stub-hierarchy="1" valign="bottom">After 2029</compsdtd:entry><compsdtd:entry align="right" colname="col2" leader-modify="force-ldr">70%</compsdtd:entry><compsdtd:entry align="right" colname="col3">130%.”</compsdtd:entry></compsdtd:row></compsdtd:tbody></compsdtd:tgroup></compsdtd:table></foreign></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Floor on 25-year averages.—</heading><content style="-uslm-dtd:text">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: “<quotedText style="-uslm-dtd:quote">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.</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Conforming amendments.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9706/b/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 101(f)(2)(D) of such Act (29 U.S.C. 1021(f)(2)(D)) is amended—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stH/s9706/b/3/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in clause (i) by striking “<quotedText style="-uslm-dtd:quote">and the Bipartisan Budget Act of 2015</quotedText>” both places it appears and inserting “<quotedText style="-uslm-dtd:quote">, the Bipartisan Budget Act of 2015, and the American Rescue Plan Act of 2021</quotedText>”, and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stH/s9706/b/3/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in clause (ii) by striking “<quotedText style="-uslm-dtd:quote">2023</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2029</quotedText>”.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9706/b/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t29/s1021">29 U.S.C. 1021 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Statements.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9706/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s430">26 U.S.C. 430 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply with respect to plan years beginning after December 31, 2019.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9706/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Election not to apply.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9706/c/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">for all purposes for which such amendments apply, or</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stH/s9706/c/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">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 Employee Retirement Income Security Act of 1974 for such plan year.</content> </subparagraph><continuation style="-uslm-dtd:continuation-text">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. </continuation> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9707" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9707">SEC. 9707. </num><heading style="-uslm-dtd:header">MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING STANDARDS FOR COMMUNITY NEWSPAPER PLANS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stH/s9707/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t29/s430">29 U.S.C. 430</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Amendment to Internal Revenue Code of 1986.—</heading><content style="-uslm-dtd:text">Subsection (m) of section 430 of the Internal Revenue Code of 1986 is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="m">“(m) </num><heading style="-uslm-dtd:header">Special Rules for Community Newspaper Plans.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Eligible newspaper plan sponsor.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible newspaper plan sponsor</quotedText>’ means the plan sponsor of—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">any community newspaper plan, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Election.—</heading><content style="-uslm-dtd:text">An election under paragraph (1) shall be made at such time and in such manner as prescribed by the Secretary. 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Alternative minimum funding standards.—</heading><chapeau style="-uslm-dtd:text">The alternative standards described in this paragraph are the following:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Interest rates.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">New benefit accruals.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">United states treasury obligation yield curve.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">United States Treasury obligation yield curve</quotedText>’ 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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Shortfall amortization base.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Previous shortfall amortization bases.—</heading><content style="-uslm-dtd:text">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).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">New shortfall amortization base.—</heading><content style="-uslm-dtd:text">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)).</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Determination of shortfall amortization installments.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">30-year period.—</heading><content style="-uslm-dtd:text">Subparagraphs (A) and (B) of subsection (c)(2) shall be applied by substituting ‘30-plan-year’ for ‘7-plan-year’ each place it appears.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">No special election.—</heading><content style="-uslm-dtd:text">The election under subparagraph (D) of subsection (c)(2) shall not apply to any plan year to which the election under paragraph (1) applies.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Exemption from at-risk treatment.—</heading><content style="-uslm-dtd:text">Subsection (i) shall not apply.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Community newspaper plan.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">community newspaper plan</quotedText>’ means any plan to which this section applies maintained as of December 31, 2018, by an employer which—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii)</num><subclause class="inline" style="-uslm-dtd:subclause" styleType="OLC"><num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">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</content></subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><chapeau style="-uslm-dtd:text">is controlled, directly or indirectly—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">by 1 or more persons residing primarily in a State in which the community newspaper has been published on newsprint or carrier-distributed,</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">during the entire 30-year period ending on December 20, 2019, by individuals who are members of the same family,</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">by 1 or more trusts, the sole trustees of which are persons described in subclause (I) or (II), or</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">“(IV) </num><content style="-uslm-dtd:text">by a combination of persons described in subclause (I), (II), or (III).</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Newspaper.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">newspaper</quotedText>’ does not include any newspaper (determined without regard to this subparagraph) to which any of the following apply:</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">Is not in general circulation.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">Is published (on newsprint or electronically) less frequently than 3 times per week.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">Has not ever been regularly published on newsprint.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">Does not have a bona fide list of paid subscribers.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Control.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Controlled group.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">controlled group</quotedText>’ means all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 as of December 20, 2019.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9707/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Amendment to Employee Retirement Income Security Act of 1974.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="m">“(m) </num><heading style="-uslm-dtd:header">Special Rules for Community Newspaper Plans.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Eligible newspaper plan sponsor.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible newspaper plan sponsor</quotedText>’ means the plan sponsor of—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">any community newspaper plan, or</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Election.—</heading><content style="-uslm-dtd:text">An election under paragraph (1) shall be made at such time and in such manner as prescribed by the Secretary of the Treasury. 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Alternative minimum funding standards.—</heading><chapeau style="-uslm-dtd:text">The alternative standards described in this paragraph are the following:</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Interest rates.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">New benefit accruals.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">United states treasury obligation yield curve.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">United States Treasury obligation yield curve</quotedText>’ 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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Shortfall amortization base.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Previous shortfall amortization bases.—</heading><content style="-uslm-dtd:text">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).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">New shortfall amortization base.—</heading><content style="-uslm-dtd:text">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)).</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Determination of shortfall amortization installments.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">30-year period.—</heading><content style="-uslm-dtd:text">Subparagraphs (A) and (B) of subsection (c)(2) shall be applied by substituting ‘30-plan-year’ for ‘7-plan-year’ each place it appears.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">No special election.—</heading><content style="-uslm-dtd:text">The election under subparagraph (D) of subsection (c)(2) shall not apply to any plan year to which the election under paragraph (1) applies.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Exemption from at-risk treatment.—</heading><content style="-uslm-dtd:text">Subsection (i) shall not apply.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Community newspaper plan.—</heading><chapeau style="-uslm-dtd:text">For purposes of this subsection—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">community newspaper plan</quotedText>’ means a plan to which this section applies maintained as of December 31, 2018, by an employer which—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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,</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii)</num><subclause class="inline" style="-uslm-dtd:subclause" styleType="OLC"><num style="-uslm-dtd:enum" value="I">(I) </num><content style="-uslm-dtd:text">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</content></subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">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</content> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><chapeau style="-uslm-dtd:text">is controlled, directly, or indirectly—</chapeau> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">by 1 or more persons residing primarily in a State in which the community newspaper has been published on newsprint or carrier-distributed,</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><content style="-uslm-dtd:text">during the entire 30-year period ending on December 20, 2019, by individuals who are members of the same family,</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><content style="-uslm-dtd:text">by 1 or more trusts, the sole trustees of which are persons described in subclause (I) or (II), or</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">“(IV) </num><content style="-uslm-dtd:text">by a combination of persons described in subclause (I), (II), or (III).</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Newspaper.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">newspaper</quotedText>’ does not include any newspaper (determined without regard to this subparagraph) to which any of the following apply:</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">Is not in general circulation.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">Is published (on newsprint or electronically) less frequently than 3 times per week.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">Has not ever been regularly published on newsprint.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">“(iv) </num><content style="-uslm-dtd:text">Does not have a bona fide list of paid subscribers.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Control.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Controlled group.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">controlled group</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Effect on premium rate calculation.—</heading><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stH/s9707/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s430">26 U.S.C. 430 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">The amendments made by this section shall apply to plan years ending after December 31, 2017.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stH/s9708" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9708">SEC. 9708. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s162">26 U.S.C. 162</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION. </heading> <chapeau class="block" style="-uslm-dtd:text">Paragraph (3) of section 162(m) of the Internal Revenue Code of 1986 is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9708/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by redesignating subparagraph (C) as subparagraph (D),</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9708/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">or</quotedText>” at the end of subparagraph (B),</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9708/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by inserting after subparagraph (B) the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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”</content> </subparagraph></quotedContent>, and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stH/s9708/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">employee</quotedText>” in subparagraph (D), as so redesignated, and inserting “<quotedText style="-uslm-dtd:quote">employee described in subparagraph (A) or (B)</quotedText>”.</content> </paragraph> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stI" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">Subtitle I—</num><heading style="-uslm-dtd:header">Child Care for Workers </heading> <section identifier="/us/sComp/117/2/tIX/stI/s9801" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9801">SEC. 9801. </num><heading style="-uslm-dtd:header">CHILD CARE ASSISTANCE. </heading> <subsection identifier="/us/sComp/117/2/tIX/stI/s9801/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stI/s9801/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 418(a)(3) of the Social Security Act (42 U.S.C. 618(a)(3)) is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">For grants under this section, there are appropriated $3,550,000,000 for each fiscal year, of which—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">$3,375,000,000 shall be available for grants to States;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">$100,000,000 shall be available for grants to Indian tribes and tribal organizations; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">$75,000,000 shall be available for grants to territories.”</content> </subparagraph> </paragraph></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stI/s9801/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Conforming amendment.—</heading><content style="-uslm-dtd:text">Section 418(a)(2)(A) of such Act (42 U.S.C. 618(a)(2)(A)) is amended by striking “<quotedText style="-uslm-dtd:quote">paragraph (3), and remaining after the reservation described in paragraph (4) and</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">paragraph (3)(A),</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stI/s9801/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t26/s618">26 U.S.C. 618 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Modification of State Match Requirement for Funding Increases in Fiscal Years 2021 and 2022.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stI/s9801/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Funding for the Territories.—</heading><content style="-uslm-dtd:text">Section 418(a)(4) of such Act (42 U.S.C. 618(a)(4)) is amended to read as follows:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Territories.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Grants.—</heading><content style="-uslm-dtd:text">The Secretary shall use the amounts made available by paragraph (3)(C) to make grants to the territories under this paragraph.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allotments.—</heading><content style="-uslm-dtd:text">The amount described in subparagraph (A) shall be allotted among the territories in proportion to their respective needs.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Redistribution.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Inapplicability of payment limitation.—</heading><content style="-uslm-dtd:text">Section 1108(a) shall not apply with respect to any amount paid under this paragraph.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><heading style="-uslm-dtd:header">Territory.—</heading><content style="-uslm-dtd:text">In this paragraph, the term ‘<quotedText style="-uslm-dtd:quote">territory</quotedText>’ means the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”</content> </subparagraph> </paragraph></quotedContent>.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stJ" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="J">Subtitle J—</num><heading style="-uslm-dtd:header">Medicaid </heading> <section identifier="/us/sComp/117/2/tIX/stJ/s9811" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9811">SEC. 9811. </num><heading style="-uslm-dtd:header">MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION AND TREATMENT UNDER MEDICAID. </heading> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9811/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Coverage.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 “<quotedText style="-uslm-dtd:quote">; 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);</quotedText>”.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Making covid-19 vaccine available to additional eligibility groups and treatment available to certain uninsured.—</heading><chapeau style="-uslm-dtd:text">Section 1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) is amended in the matter following subparagraph (G)—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and to other conditions which may complicate pregnancy, (VIII)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, 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)</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">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</quotedText>” after “<quotedText style="-uslm-dtd:quote">(described in subsection (z)(2))</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">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</quotedText>” after “<quotedText style="-uslm-dtd:quote">described in subsection (k)(1)</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">and medical assistance for vaccines described in section 1905(a)(4)(E) and the administration 135 STAT. 209 of such vaccines during the period described in such section</quotedText>” after “<quotedText style="-uslm-dtd:quote">family planning setting</quotedText>”;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and any visit described in section 1916(a)(2)(G) that is furnished during any such portion</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, 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)</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/2/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">by striking the semicolon at the end and inserting “<quotedText style="-uslm-dtd:quote">, 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;</quotedText>”.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Prohibition of cost sharing.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Subsections (a)(2) and (b)(2) of section 1916 of the Social Security Act (42 U.S.C. 1396o) are each amended—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in subparagraph (F), by striking “<quotedText style="-uslm-dtd:quote">or</quotedText>” at the end;</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">in subparagraph (G), by striking “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/A/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">by adding at the end the following subparagraphs:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">“(H) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><content style="-uslm-dtd:text">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 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”</content> </subparagraph></quotedContent>.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Application to alternative cost sharing.—</heading><chapeau style="-uslm-dtd:text">Section 1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-1(b)(3)(B)) is amended—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">in clause (xi), by striking “<quotedText style="-uslm-dtd:quote">any visit</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">any service</quotedText>”; and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/3/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">by adding at the end the following clauses:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="xii">“(xii) </num><content style="-uslm-dtd:text">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)).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="xiii">“(xiii) </num><content style="-uslm-dtd:text">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).”</content> </clause></quotedContent>.</content> </clause> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Inclusion in the medicaid drug rebate program of covered outpatient drugs used for covid-19 treatment.—</heading> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/4/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1396r-8">42 U.S.C. 1396r-8 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/4/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9811/a/4/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">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).</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/4/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Conforming amendment.—</heading><content style="-uslm-dtd:text">Section 1927(d)(7) of the Social Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">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).”</content> </subparagraph></quotedContent>.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/a/5" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">(5) </num><heading style="-uslm-dtd:header">Alternative benefit plans.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">COVID-19 vaccines, testing, and treatment.—</heading><chapeau style="-uslm-dtd:text">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)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">COVID-19 vaccines and administration of the vaccines; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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).”</content> </subparagraph> </paragraph></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9811/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Temporary Increase in Federal Payments for Coverage and Administration of COVID-19 Vaccines.—</heading><chapeau style="-uslm-dtd:text">Section 1905 of the Social Security Act (42 U.S.C. 1396d) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subsection (b), by striking “<quotedText style="-uslm-dtd:quote">and (ff)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">(ff), and (hh)</quotedText>”;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subsection (ff), in the matter preceding paragraph (1), by inserting “<quotedText style="-uslm-dtd:quote">, subject to subsection (hh)</quotedText>” after “<quotedText style="-uslm-dtd:quote">or (z)(2)</quotedText>” and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9811/b/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="hh">“(hh) </num><heading style="-uslm-dtd:header">Temporary Increased FMAP for Medical Assistance for Coverage and Administration of COVID-19 Vaccines.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Period described.—</heading><chapeau style="-uslm-dtd:text">The period described in this paragraph is the period that—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">begins on the first day of the first quarter beginning after the date of the enactment of this subsection; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Exclusion of expenditures from territorial caps.—</heading><content style="-uslm-dtd:text">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.”</content> </paragraph> </subsection></quotedContent>.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9812" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9812">SEC. 9812. </num><heading style="-uslm-dtd:header">MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR PREGNANT AND POSTPARTUM WOMEN. </heading> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9812/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">State Option.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="16">“(16) </num><heading style="-uslm-dtd:header">Extending certain coverage for pregnant and postpartum women.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Full benefits during pregnancy and throughout the 12-month postpartum period.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Coverage under chip.—</heading><content style="-uslm-dtd:text">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 applicable, shall also make the election under section 2107(e)(1)(J) of such title.”</content> </subparagraph> </paragraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9812/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1396a">42 U.S.C. 1396a note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">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), beginning on the 1st day of the 1st fiscal year quarter that begins one year after the date of the enactment of this Act.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9813" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9813">SEC. 9813. </num><heading style="-uslm-dtd:header">STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE CRISIS INTERVENTION SERVICES. </heading> <content class="block" style="-uslm-dtd:text">Title XIX of the Social Security Act is amended by adding after section 1946 (42 U.S.C. 1396w-5) the following new section:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1947">“SEC. 1947. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1396w-6">42 U.S.C. 1396w-6</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE CRISIS INTERVENTION SERVICES </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Qualifying Community-based Mobile Crisis Intervention Services Defined.—</heading><chapeau style="-uslm-dtd:text">For purposes of this section, the term ‘<quotedText style="-uslm-dtd:quote">qualifying community-based mobile crisis intervention services</quotedText>’ 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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><chapeau style="-uslm-dtd:text">furnished to an individual otherwise eligible for medical assistance under the State plan (or waiver of such plan) who is—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">outside of a hospital or other facility setting; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">experiencing a mental health or substance use disorder crisis;</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">furnished by a multidisciplinary mobile crisis team—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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);</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">whose members are trained in trauma-informed care, de-escalation strategies, and harm reduction;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><chapeau style="-uslm-dtd:text">that is able to respond in a timely manner and, where appropriate, provide—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">screening and assessment;</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">stabilization and de-escalation; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">coordination with, and referrals to, health, social, and other services and supports as needed, and health services as needed;</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">that maintains relationships with relevant community partners, including medical and behavioral health providers, primary care providers, community health centers, crisis respite centers, and managed care organizations (if applicable); and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">that maintains the privacy and confidentiality of patient information consistent with Federal and State requirements; and</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">available 24 hours per day, every day of the year.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Payments.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Requirements.—</heading><chapeau style="-uslm-dtd:text">The requirements described in this subsection are the following:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><chapeau style="-uslm-dtd:text">The State provides assurances satisfactory to the Secretary that—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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);</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Funding for State Planning Grants.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection> </section></quotedContent>.</content> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9814" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9814">SEC. 9814. </num><heading style="-uslm-dtd:header">TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS FOR CERTAIN MANDATORY INDIVIDUALS. </heading> <chapeau class="block" style="-uslm-dtd:text">Section 1905 of the Social Security Act (42 U.S.C. 1396d), as amended by section 9811 of this subtitle, is further amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9814/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subsection (b), in the first sentence, by striking “<quotedText style="-uslm-dtd:quote">and (hh)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">(hh), and (ii)</quotedText>”;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9814/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subsection (ff), by striking “<quotedText style="-uslm-dtd:quote">subject to subsection (hh)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">subject to subsections (hh) and (ii)</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9814/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Temporary Increase in FMAP for Medical Assistance Under State Medicaid Plans Which Begin to Expend Amounts for Certain Mandatory Individuals.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Special application rules.—</heading><chapeau style="-uslm-dtd:text">Any increase described in paragraph (1) (or payment made for expenditures on medical assistance that are subject to such increase)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">shall not apply with respect to disproportionate share hospital payments described in section 1923;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">shall not be taken into account in calculating the enhanced FMAP of a State under section 2105;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">shall not be taken into account for purposes of part A, D, or E of title IV; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">shall not be taken into account for purposes of applying payment limits under subsections (f) and (g) of section 1108.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Definition.—</heading><content style="-uslm-dtd:text">For purposes of this subsection, the term ‘<quotedText style="-uslm-dtd:quote">qualifying State</quotedText>’ 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.”</content> </paragraph> </subsection></quotedContent>.</content> </paragraph> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9815" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9815">SEC. 9815. </num><heading style="-uslm-dtd:header">EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE PERCENTAGE TO URBAN INDIAN HEALTH ORGANIZATIONS AND NATIVE HAWAIIAN HEALTH CARE SYSTEMS. </heading> <content class="block" style="-uslm-dtd:text">Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is amended by inserting after “<quotedText style="-uslm-dtd:quote">(as defined in section 4 of the Indian Health Care Improvement Act)</quotedText>” the following: “<quotedText style="-uslm-dtd:quote">; 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 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</quotedText>”.</content> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9816" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9816">SEC. 9816. </num><heading style="-uslm-dtd:header">SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE SOURCE DRUGS AND INNOVATOR MULTIPLE SOURCE DRUGS. </heading> <content class="block" style="-uslm-dtd:text">Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-8(c)(2)(D)) is amended by inserting after “<quotedText style="-uslm-dtd:quote">December 31, 2009,</quotedText>” the following: “<quotedText style="-uslm-dtd:quote">and before January 1, 2024,</quotedText>”.</content> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9817" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9817">SEC. 9817. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1396d">42 U.S.C. 1396d note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMUNITY-BASED SERVICES DURING THE COVID-19 EMERGENCY. </heading> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9817/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Increased FMAP.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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 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).</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">HCBS program improvement period.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">HCBS program improvement period</quotedText>” means, with respect to a State, the period—</chapeau> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/A/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">beginning on April 1, 2021; and</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/A/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">ending on March 31, 2022.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Home and community-based services.—</heading><chapeau style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">home and community-based services</quotedText>” means any of the following:</chapeau> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/i" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">Home health care services authorized under paragraph (7) of section 1905(a) of the Social Security Act (42 U.S.C. 1396d(a)).</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/ii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">Personal care services authorized under paragraph (24) of such section.</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/iii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">(iii) </num><content style="-uslm-dtd:text">PACE services authorized under paragraph (26) of such section.</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/iv" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">(iv) </num><content style="-uslm-dtd:text">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).</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/v" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="v">(v) </num><content style="-uslm-dtd:text">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)).</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/vi" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="vi">(vi) </num><content style="-uslm-dtd:text">Rehabilitative services, including those related to behavioral health, described in section 1905(a)(13) of such Act (42 U.S.C. 1396d(a)(13)).</content> </clause> <clause identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/B/vii" style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="vii">(vii) </num><content style="-uslm-dtd:text">Such other services specified by the Secretary of Health and Human Services.</content> </clause> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Eligible individual.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">eligible individual</quotedText>” 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Medicaid program.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">Medicaid program</quotedText>” 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).</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stJ/s9817/a/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term “<quotedText style="-uslm-dtd:quote">State</quotedText>” has the meaning given such term for purposes of title XIX of the Social Security Act (42 U.S.C. 1396 et seq.).</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9817/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">State Requirements for FMAP Increase.—</heading><chapeau style="-uslm-dtd:text">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):</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9817/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Supplement, not supplant.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9817/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Required implementation of certain activities.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9818" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9818">SEC. 9818. </num><heading style="-uslm-dtd:header">FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND EMPLOYEE SAFETY IN NURSING FACILITIES. </heading> <content class="block" style="-uslm-dtd:text">Section 1919 of the Social Security Act (42 U.S.C. 1396r) is amended by adding at the end the following new subsection:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="k">“(k) </num><heading style="-uslm-dtd:header">Funding for State Strike Teams.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection></quotedContent>.</content> </section> <section identifier="/us/sComp/117/2/tIX/stJ/s9819" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9819">SEC. 9819. </num><heading style="-uslm-dtd:header">SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH EMERGENCY RELATED TO CORONAVIRUS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9819/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 1923(f)(3) of the Social Security Act (42 U.S.C. 1396r-4(f)(3)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9819/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subparagraph (A), by striking “<quotedText style="-uslm-dtd:quote">subparagraph (E)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">subparagraphs (E) and (F)</quotedText>” ; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stJ/s9819/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">“(F) </num><heading style="-uslm-dtd:header">Allotments during the coronavirus temporary medicaid fmap increase.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">No application to allotments beginning after covid-19 emergency period.—</heading><content style="-uslm-dtd:text">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).”</content> </clause> </subparagraph></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stJ/s9819/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1396r-4">42 U.S.C. 1396r-4 note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stK" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="K">Subtitle K—</num><heading style="-uslm-dtd:header">Children’s Health Insurance Program </heading> <section identifier="/us/sComp/117/2/tIX/stK/s9821" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9821">SEC. 9821. </num><heading style="-uslm-dtd:header">MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION AND TREATMENT UNDER CHIP. </heading> <subsection identifier="/us/sComp/117/2/tIX/stK/s9821/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Coverage.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stK/s9821/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Section 2103(c) of the Social Security Act (42 U.S.C. 1397cc(c)) is amended by adding at the end the following paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="11">“(11) </num><heading style="-uslm-dtd:header">Required coverage of covid-19 vaccines and treatment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">a COVID-19 vaccine (and the administration of the vaccine); and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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).”</content> </subparagraph> </paragraph></quotedContent>.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stK/s9821/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Prohibition of cost sharing.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stK/s9821/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in the paragraph header, by inserting “<quotedText style="-uslm-dtd:quote">a covid-19 vaccine, covid-19 treatment,</quotedText>” before “<quotedText style="-uslm-dtd:quote">or pregnancy-related assistance</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stK/s9821/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">visits described in section 1916(a)(2)(G), or</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">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</quotedText>”.</content> </subparagraph> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stK/s9821/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Temporary Increase in Federal Payments for Coverage and Administration of COVID-19 Vaccines.—</heading><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="12">“(12) </num><heading style="-uslm-dtd:header">Temporary enhanced payment for coverage and administration of covid-19 vaccines.—</heading><content style="-uslm-dtd:text">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 in section 1905(a)(4)(E) (and the administration of such a vaccine), shall be equal to 100 percent.”</content> </paragraph></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stK/s9821/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Adjustment of CHIP Allotments.—</heading><chapeau style="-uslm-dtd:text">Section 2104(m) of the Social Security Act (42 U.S.C. 1397dd(m)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stK/s9821/c/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in paragraph (2)(B), in the matter preceding clause (i), by striking “<quotedText style="-uslm-dtd:quote">paragraphs (5) and (7)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">paragraphs (5), (7), and (12)</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stK/s9821/c/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="12">“(12) </num><heading style="-uslm-dtd:header">Adjusting allotments to account for increased federal payments for coverage and administration of covid-19 vaccines.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">such projected amount of expenditures described in subparagraph (A) for such fiscal year described in such subparagraph by the State, commonwealth, or territory; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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).”</content> </clause> </subparagraph> </paragraph></quotedContent>.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stK/s9822" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9822">SEC. 9822. </num><heading style="-uslm-dtd:header">MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR PREGNANT AND POSTPARTUM WOMEN. </heading> <subsection identifier="/us/sComp/117/2/tIX/stK/s9822/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Modifications to Coverage.—</heading> <paragraph identifier="/us/sComp/117/2/tIX/stK/s9822/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">Section 2107(e)(1) of the Social Security Act (42 U.S.C. 1397gg(e)(1)) is amended—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stK/s9822/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">by redesignating subparagraphs (J) through (S) as subparagraphs (K) through (T), respectively; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stK/s9822/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">by inserting after subparagraph (I) the following new subparagraph:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="J">“(J) </num><content style="-uslm-dtd:text">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 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).”</content> </subparagraph></quotedContent>.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stK/s9822/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Optional coverage of targeted low-income pregnant women.—</heading><content style="-uslm-dtd:text">Section 2112(d)(2)(A) of the Social Security Act (42 U.S.C. 1397ll(d)(2)(A)) is amended by inserting after “<quotedText style="-uslm-dtd:quote">60-day period</quotedText>” the following: “<quotedText style="-uslm-dtd:quote">, 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,</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stK/s9822/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s1397gg">42 U.S.C. 1397gg note</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Effective Date.—</heading><content style="-uslm-dtd:text">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, beginning on the 1st day of the 1st fiscal year quarter that begins one year after the date of the enactment of this Act.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stL" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="L">Subtitle L—</num><heading style="-uslm-dtd:header">Medicare </heading> <section identifier="/us/sComp/117/2/tIX/stL/s9831" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9831">SEC. 9831. </num><heading style="-uslm-dtd:header">FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN ALL-URBAN STATES. </heading> <subsection identifier="/us/sComp/117/2/tIX/stL/s9831/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 1886(d)(3)(E) of the Social Security Act (42 U.S.C. 1395ww(d)(3)(E)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stL/s9831/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in clause (i), in the first sentence, by striking “<quotedText style="-uslm-dtd:quote">or (iii)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, (iii), or (iv)</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stL/s9831/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by adding at the end the following new clause:<quotedContent style="-uslm-dtd:quoted-block"> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">“(iv) </num><heading style="-uslm-dtd:header">Floor on area wage index for hospitals in all-urban states.—</heading> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><heading style="-uslm-dtd:header">Minimum area wage index.—</heading><content style="-uslm-dtd:text">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.</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><heading style="-uslm-dtd:header">Waiving budget neutrality.—</heading><content style="-uslm-dtd:text">Pursuant to the fifth sentence of clause (i), this clause shall not be applied in a budget neutral manner.</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="IV">“(IV) </num><heading style="-uslm-dtd:header">All-urban state defined.—</heading><content style="-uslm-dtd:text">In this clause, the term ‘<quotedText style="-uslm-dtd:quote">all-urban State</quotedText>’ 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.”</content> </subclause> </clause></quotedContent>.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stL/s9831/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Waiving Budget Neutrality.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stL/s9831/b/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">and the amendments</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, the amendments</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stL/s9831/b/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by inserting “<quotedText style="-uslm-dtd:quote">, and the amendments made by section 9831(a) of the American Rescue Plan Act of 2021</quotedText>” after “<quotedText style="-uslm-dtd:quote">Care Act</quotedText>”.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stL/s9832" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9832">SEC. 9832. </num><heading style="-uslm-dtd:header">SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY APPLICATION OF CERTAIN MEDICARE REQUIREMENTS WITH RESPECT TO AMBULANCE SERVICES FURNISHED DURING CERTAIN EMERGENCY PERIODS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stL/s9832/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Waiver Authority.—</heading><chapeau style="-uslm-dtd:text">Section 1135(b) of the Social Security Act (42 U.S.C. 1320b-5(b)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stL/s9832/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in the first sentence—</chapeau> <subparagraph identifier="/us/sComp/117/2/tIX/stL/s9832/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in paragraph (7), by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stL/s9832/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in paragraph (8), by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tIX/stL/s9832/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by inserting after paragraph (8) the following new paragraph:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">“(9) </num><content style="-uslm-dtd:text">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).”</content> </paragraph></quotedContent>; and</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stL/s9832/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in the flush matter at the end, by adding at the end the following: “<quotedText style="-uslm-dtd:quote">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.</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stL/s9832/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Emergency Period Exception.—</heading><content style="-uslm-dtd:text">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 “<quotedText style="-uslm-dtd:quote">subsection (b)(8)</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">paragraphs (8) and (9) of subsection (b)</quotedText>”.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tIX/stL/s9833" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9833">SEC. 9833. </num><heading style="-uslm-dtd:header">FUNDING FOR OFFICE OF INSPECTOR GENERAL. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stM" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="M">Subtitle M—</num><heading style="-uslm-dtd:header">Coronavirus State and Local Fiscal Recovery Funds </heading> <section identifier="/us/sComp/117/2/tIX/stM/s9901" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9901">SEC. 9901. </num><heading style="-uslm-dtd:header">CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS. </heading> <subsection identifier="/us/sComp/117/2/tIX/stM/s9901/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Title VI of the Social Security Act (42 U.S.C. 801 et seq.) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="602">“SEC. 602. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s802">42 U.S.C. 802</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CORONAVIRUS STATE FISCAL RECOVERY FUND </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">In addition to amounts otherwise available, there is appropriated for fiscal year 2021, out of any money in the Treasury not otherwise appropriated—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">$50,000,000, to remain available until expended, for the costs of the Secretary for administration of the funds established under this title.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Authority to Make Payments.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Payments to territories.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary shall reserve $4,500,000,000 of the amount appropriated under subsection (a)(1) to make payments to the territories.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocation.—</heading><chapeau style="-uslm-dtd:text">Of the amount reserved under subparagraph (A)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">50 percent of such amount shall be allocated by the Secretary equally to each territory; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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 ½ of the total amount reserved under subparagraph (A) as the population of the territory bears to the total population of all such territories.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Payment.—</heading><content style="-uslm-dtd:text">The Secretary shall pay each territory the total of the amounts allocated for the territory under subparagraph (B) in accordance with paragraph (6).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Payments to tribal governments.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">The Secretary shall reserve $20,000,000,000 of the amount appropriated under subsection (a)(1) to make payments to Tribal governments.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocation.—</heading><chapeau style="-uslm-dtd:text">Of the amount reserved under subparagraph (A)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">$1,000,000,000 shall be allocated by the Secretary equally among each of the Tribal governments; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">$19,000,000,000 shall be allocated by the Secretary to the Tribal governments in a manner determined by the Secretary.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Payment.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Payments to each of the 50 states and the district of columbia.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocations.—</heading><chapeau style="-uslm-dtd:text">Of the amount reserved under subparagraph (A)—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">$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;</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Payment.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Minimum payment requirement.—</heading> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">The sum of—</chapeau> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><content style="-uslm-dtd:text">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</content> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><content style="-uslm-dtd:text">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;</content> </item><continuation style="-uslm-dtd:continuation-text">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. </continuation> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><heading style="-uslm-dtd:header">Pro rata adjustment.—</heading><content style="-uslm-dtd:text">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 the extent necessary to comply with the requirement of subclause (I).</content> </subclause> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Pro rata adjustment authority.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Population data.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Timing.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">States and territories.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Authority to split payment.—</heading> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><heading style="-uslm-dtd:header">Payment of withheld amount.—</heading><content style="-uslm-dtd:text">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.</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="III">“(III) </num><heading style="-uslm-dtd:header">Recovery of amounts subject to recoupment.—</heading><content style="-uslm-dtd:text">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).</content> </subclause> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Tribal governments.—</heading><content style="-uslm-dtd:text">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 not later than 60 days after the date of enactment of this section.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Initial payment to district of columbia.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Requirements.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">to make necessary investments in water, sewer, or broadband infrastructure.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Further restriction on use of funds.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Pension funds.—</heading><content style="-uslm-dtd:text">No State or territory may use funds made available under this section for deposit into any pension fund.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Transfer authority.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Certifications and Reports.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Reporting.—</heading><chapeau style="-uslm-dtd:text">Any State, territory, or Tribal government receiving a payment under this section shall provide to the Secretary periodic reports providing a detailed accounting of—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">such other information as the Secretary may require for the administration of this section.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Recoupment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">the amount of the applicable reduction to net tax revenue attributable to such violation; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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).</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">The Secretary shall have the authority to issue such regulations as may be necessary or appropriate to carry out this section.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Covered period.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">covered period</quotedText>’ means, with respect to a State, territory, or Tribal government, the period that—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">begins on March 3, 2021; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Eligible workers.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible workers</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Premium pay.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">premium pay</quotedText>’ 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 amount may not exceed $25,000 with respect to any single eligible worker.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Secretary</quotedText>’ means the Secretary of the Treasury.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">State</quotedText>’ means each of the 50 States and the District of Columbia.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Territory.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">territory</quotedText>’ means the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Tribal government.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Tribal Government</quotedText>’ 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).</content> </paragraph> </subsection> </section> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="603">“SEC. 603. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s803">42 U.S.C. 803</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CORONAVIRUS LOCAL FISCAL RECOVERY FUND </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Authority to Make Payments.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Metropolitan cities.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">Of the amount appropriated under subsection (a), the Secretary shall reserve $45,570,000,000 to make payments to metropolitan cities.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocation and payment.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Nonentitlement units of local government.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Allocation and payment.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><heading style="-uslm-dtd:header">Distribution to nonentitlement units of local government.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">In general.—</heading><content style="-uslm-dtd:text">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).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Distribution of funds.—</heading> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="I">“(I) </num><heading style="-uslm-dtd:header">Extension for distribution.—</heading><content style="-uslm-dtd:text">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).</content> </subclause> <subclause style="-uslm-dtd:subclause" styleType="OLC"> <num style="-uslm-dtd:enum" value="II">“(II) </num><heading style="-uslm-dtd:header">Additional extensions.—</heading> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="aa">“(aa) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subitem style="-uslm-dtd:subitem" styleType="OLC"> <num style="-uslm-dtd:enum" value="AA">“(AA) </num><content style="-uslm-dtd:text">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</content> </subitem> <subitem style="-uslm-dtd:subitem" styleType="OLC"> <num style="-uslm-dtd:enum" value="BB">“(BB) </num><content style="-uslm-dtd:text">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).</content> </subitem> </item> <item style="-uslm-dtd:item" styleType="OLC"> <num style="-uslm-dtd:enum" value="bb">“(bb) </num><heading style="-uslm-dtd:header">Further additional extensions.—</heading><content style="-uslm-dtd:text">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).</content> </item> </subclause> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">Capped amount.—</heading><content style="-uslm-dtd:text">The total amount distributed to a nonentitlement unit of local government 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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iv">“(iv) </num><heading style="-uslm-dtd:header">Return of excess amounts.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><heading style="-uslm-dtd:header">Penalty for noncompliance.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Counties.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">Amount.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Special rules.—</heading> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><heading style="-uslm-dtd:header">Urban counties.—</heading><content style="-uslm-dtd:text">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)).</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><heading style="-uslm-dtd:header">Counties that are not units of general local government.—</heading><content style="-uslm-dtd:text">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.</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><heading style="-uslm-dtd:header">District of columbia.—</heading><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Consolidated governments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Pro rata adjustment authority.—</heading><content style="-uslm-dtd:text">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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Population.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Timing.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">First tranche amount.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Second tranche amount.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Requirements.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Use of funds.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">to make necessary investments in water, sewer, or broadband infrastructure.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Pension funds.—</heading><content style="-uslm-dtd:text">No metropolitan city, nonentitlement unit of local government, or county may use funds made available under this section for deposit into any pension fund.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Transfer authority.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Transfers to states.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Reporting.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Recoupment.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Regulations.—</heading><content style="-uslm-dtd:text">The Secretary shall have the authority to issue such regulations as may be necessary or appropriate to carry out this section.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">County.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">county</quotedText>’ means a county, parish, or other equivalent county division (as defined by the Bureau of the Census).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Eligible workers.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible workers</quotedText>’ 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 of their metropolitan city, nonentitlement unit of local government, or county.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">First tranche amount.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">First Tranche Amount</quotedText>’ 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Metropolitan city.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">metropolitan city</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Nonentitlement unit of local government.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">nonentitlement unit of local government</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="6">“(6) </num><heading style="-uslm-dtd:header">Premium pay.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">premium pay</quotedText>’ has the meaning given such term in section 602(g).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="7">“(7) </num><heading style="-uslm-dtd:header">Second tranche amount.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Second Tranche Amount</quotedText>’ 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="8">“(8) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Secretary</quotedText>’ means the Secretary of the Treasury.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">“(9) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">State</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="10">“(10) </num><heading style="-uslm-dtd:header">Unit of general local government.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">unit of general local government</quotedText>’ 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)).</content> </paragraph> </subsection> </section> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="604">“SEC. 604. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s804">42 U.S.C. 804</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">CORONAVIRUS CAPITAL PROJECTS FUND </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Payments.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Minimum amounts.—</heading><chapeau style="-uslm-dtd:text">From the amount appropriated under subsection (a)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><content style="-uslm-dtd:text">the Secretary shall pay $100,000,000 to each State;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">not less than $50,000 shall be paid to each Tribal government; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Remaining amounts.—</heading> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><heading style="-uslm-dtd:header">In general.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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;</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">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</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">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.</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><heading style="-uslm-dtd:header">Data.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Timing.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Secretary</quotedText>’ means the Secretary of the Treasury.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">State.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">State</quotedText>’ means each of the 50 States, the District of Columbia, and Puerto Rico.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Tribal government.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Tribal government</quotedText>’ has the meaning given such term in section 602(g).</content> </paragraph> </subsection> </section> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="605">“SEC. 605. </num><editorialNote role="uscRef" style="-uslm-dtd:usc-reference"><b>[</b><ref href="https://www.govinfo.gov/us/usc/t42/s805">42 U.S.C. 805</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><content style="-uslm-dtd:text">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 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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Authority to Make Payments.—</heading> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Payments to eligible revenue sharing counties.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Payments to eligible tribal governments.—</heading><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Use of Payments.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Reporting Requirement.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Recoupment.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">in the case of a failure to comply with subsection (c), the amount of funds used in violation of such subsection; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">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.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Eligible revenue sharing county.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible revenue sharing county</quotedText>’ means—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">a county, parish, or borough—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">that is independent of any other unit of local government; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">that, as determined by the Secretary, is the principal provider of government services for the area within its jurisdiction; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">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</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">the District of Columbia, the Commonwealth of Puerto Rico, Guam, and the United States Virgin Islands.</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Eligible tribal government.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible Tribal government</quotedText>’ means the recognized governing body of an eligible Tribe.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Eligible tribe.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible Tribe</quotedText>’ 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).</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Secretary.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">Secretary</quotedText>’ means the Secretary of the Treasury.”</content> </paragraph> </subsection> </section></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stM/s9901/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">The heading for title VI of the Social Security Act (42 U.S.C. 801 et seq.) is amended by striking “<quotedText style="-uslm-dtd:quote">FUND</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS FUNDS</quotedText>”.</content> </subsection> </section> </subtitle> <subtitle identifier="/us/sComp/117/2/tIX/stN" style="-uslm-dtd:subtitle" styleType="OLC"> <num style="-uslm-dtd:enum" value="N">Subtitle N—</num><heading style="-uslm-dtd:header">Other Provisions </heading> <section identifier="/us/sComp/117/2/tIX/stN/s9911" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9911">SEC. 9911. </num><heading style="-uslm-dtd:header">FUNDING FOR PROVIDERS RELATING TO COVID-19. </heading> <content class="block" style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <section style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="1150C">“SEC. 1150C. </num><heading style="-uslm-dtd:header">FUNDING FOR PROVIDERS RELATING TO COVID-19 </heading> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">“(a) </num><heading style="-uslm-dtd:header">Funding.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">“(b) </num><heading style="-uslm-dtd:header">Application Requirement.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">The tax identification number of the provider.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><content style="-uslm-dtd:text">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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><content style="-uslm-dtd:text">Any other information determined appropriate by the Secretary.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">“(c) </num><heading style="-uslm-dtd:header">Limitation.—</heading><chapeau style="-uslm-dtd:text">Payments made to an eligible health care provider under this section may not be used to reimburse any expense or loss that—</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><content style="-uslm-dtd:text">has been reimbursed from another source; or</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><content style="-uslm-dtd:text">another source is obligated to reimburse.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">“(d) </num><heading style="-uslm-dtd:header">Application of Requirements, Rules, and Procedures.—</heading><content style="-uslm-dtd:text">The Secretary shall apply any requirements, rules, or procedures as the Secretary deems appropriate for the efficient execution of this section.</content> </subsection> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">“(e) </num><heading style="-uslm-dtd:header">Definitions.—</heading><chapeau style="-uslm-dtd:text">In this section:</chapeau> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">“(1) </num><heading style="-uslm-dtd:header">Eligible health care provider.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">eligible health care provider</quotedText>’ means—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">a provider of services (as defined in section 1861(u)) or a supplier (as defined in section 1861(d)) that—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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);</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">provides diagnoses, testing, or care for individuals with possible or actual cases of COVID-19; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">is a rural provider or supplier; or</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><chapeau style="-uslm-dtd:text">a provider or supplier that—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">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);</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">provides diagnoses, testing, or care for individuals with possible or actual cases of COVID-19; and</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="iii">“(iii) </num><content style="-uslm-dtd:text">is a rural provider or supplier.</content> </clause> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">“(2) </num><heading style="-uslm-dtd:header">Health care related expenses attributable to covid-19.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">health care related expenses attributable to COVID-19</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">“(3) </num><heading style="-uslm-dtd:header">Lost revenue attributable to covid-19.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">lost revenue attributable to COVID-19</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">“(4) </num><heading style="-uslm-dtd:header">Payment.—</heading><content style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">payment</quotedText>’ 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.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><heading style="-uslm-dtd:header">Rural provider or supplier.—</heading><chapeau style="-uslm-dtd:text">The term ‘<quotedText style="-uslm-dtd:quote">rural provider or supplier</quotedText>’ means—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">“(A) </num><chapeau style="-uslm-dtd:text">a—</chapeau> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">“(i) </num><content style="-uslm-dtd:text">provider or supplier located in a rural area (as defined in section 1886(d)(2)(D)); or</content> </clause> <clause style="-uslm-dtd:clause" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">“(ii) </num><content style="-uslm-dtd:text">provider treated as located in a rural area pursuant to section 1886(d)(8)(E);</content> </clause> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">“(B) </num><content style="-uslm-dtd:text">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);</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">“(C) </num><content style="-uslm-dtd:text">a rural health clinic (as defined in section 1861(aa)(2));</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">“(D) </num><content style="-uslm-dtd:text">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</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">any other rural provider or supplier (as defined by the Secretary).”</content> </subparagraph> </paragraph> </subsection> </section></quotedContent>.</content> </section> <section identifier="/us/sComp/117/2/tIX/stN/s9912" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="9912">SEC. 9912. </num><heading style="-uslm-dtd:header">EXTENSION OF CUSTOMS USER FEES. </heading> <subsection identifier="/us/sComp/117/2/tIX/stN/s9912/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended—</chapeau> <paragraph identifier="/us/sComp/117/2/tIX/stN/s9912/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subparagraph (A), by striking “<quotedText style="-uslm-dtd:quote">October 21, 2029</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 30, 2030</quotedText>”; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tIX/stN/s9912/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subparagraph (B)(i), by striking “<quotedText style="-uslm-dtd:quote">October 21, 2029</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 30, 2030</quotedText>”.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tIX/stN/s9912/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Rate for Merchandise Processing Fees.—</heading><content style="-uslm-dtd:text">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 “<quotedText style="-uslm-dtd:quote">October 21, 2029</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">September 30, 2030</quotedText>”.</content> </subsection> </section> </subtitle> <num style="-uslm-dtd:enum" value="X">TITLE X—</num><heading style="-uslm-dtd:header">COMMITTEE ON FOREIGN RELATIONS </heading> <section identifier="/us/sComp/117/2/tX/s10001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="10001">SEC. 10001. </num><heading style="-uslm-dtd:header">DEPARTMENT OF STATE OPERATIONS. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <section identifier="/us/sComp/117/2/tX/s10002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="10002">SEC. 10002. </num><heading style="-uslm-dtd:header">UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT OPERATIONS. </heading> <content class="block" style="-uslm-dtd:text">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 coronavirus domestically or internationally, and for other operations and maintenance requirements related to coronavirus.</content> </section> <section identifier="/us/sComp/117/2/tX/s10003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="10003">SEC. 10003. </num><heading style="-uslm-dtd:header">GLOBAL RESPONSE. </heading> <subsection identifier="/us/sComp/117/2/tX/s10003/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tX/s10003/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tX/s10003/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tX/s10003/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tX/s10003/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tX/s10003/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Waiver of Limitation.—</heading><content style="-uslm-dtd:text">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).</content> </subsection> </section> <section identifier="/us/sComp/117/2/tX/s10004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="10004">SEC. 10004. </num><heading style="-uslm-dtd:header">HUMANITARIAN RESPONSE. </heading> <subsection identifier="/us/sComp/117/2/tX/s10004/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tX/s10004/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Use of Funds.—</heading><content style="-uslm-dtd:text">Funds appropriated pursuant to this section shall not be made available for the costs of resettling refugees in the United States.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tX/s10005" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="10005">SEC. 10005. </num><heading style="-uslm-dtd:header">MULTILATERAL ASSISTANCE. </heading> <content class="block" style="-uslm-dtd:text">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.</content> </section> <num style="-uslm-dtd:enum" value="XI">TITLE XI—</num><heading style="-uslm-dtd:header">COMMITTEE ON INDIAN AFFAIRS </heading> <section identifier="/us/sComp/117/2/tXI/s11001" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="11001">SEC. 11001. </num><heading style="-uslm-dtd:header">INDIAN HEALTH SERVICE. </heading> <subsection identifier="/us/sComp/117/2/tXI/s11001/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tXI/s11001/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">$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—</chapeau> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">$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);</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">$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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">$140,000,000 shall be for information technology, telehealth infrastructure, and the Indian Health Service electronic health records system;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><content style="-uslm-dtd:text">$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));</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><content style="-uslm-dtd:text">$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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><content style="-uslm-dtd:text">$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;</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/G" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="G">(G) </num><content style="-uslm-dtd:text">$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</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11001/a/1/H" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="H">(H) </num><content style="-uslm-dtd:text">$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;</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11001/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11001/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tXI/s11001/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tXI/s11001/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tXI/s11002" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="11002">SEC. 11002. </num><heading style="-uslm-dtd:header">BUREAU OF INDIAN AFFAIRS. </heading> <subsection identifier="/us/sComp/117/2/tXI/s11002/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">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—</chapeau> <paragraph identifier="/us/sComp/117/2/tXI/s11002/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$100,000,000 shall be for Tribal housing improvement;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11002/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$772,500,000 shall be for Tribal government services, public safety and justice, social services, child welfare assistance, and for other related expenses;</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11002/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$7,500,000 shall be for related Federal administrative costs and oversight; and</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11002/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><content style="-uslm-dtd:text">$20,000,000 shall be to provide and deliver potable water.</content> </paragraph> </subsection> <subsection identifier="/us/sComp/117/2/tXI/s11002/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Exclusions From Calculation.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> <subsection identifier="/us/sComp/117/2/tXI/s11002/c" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">One-time Basis Funds.—</heading><content style="-uslm-dtd:text">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.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tXI/s11003" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="11003">SEC. 11003. </num><heading style="-uslm-dtd:header">HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS FOR NATIVE AMERICANS. </heading> <subsection identifier="/us/sComp/117/2/tXI/s11003/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Appropriation.—</heading><chapeau style="-uslm-dtd:text">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:</chapeau> <paragraph identifier="/us/sComp/117/2/tXI/s11003/a/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Housing block grants.—</heading><chapeau style="-uslm-dtd:text">$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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/1/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Formula.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/1/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Native hawaiians.—</heading><content style="-uslm-dtd:text">Of the amounts made available under this paragraph, $5,000,000 shall be for grants under title VIII of NAHASDA.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/1/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Use.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/1/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Timing of obligations.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/1/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">Waivers or alternative requirements.—</heading><content style="-uslm-dtd:text">The Secretary may waive or specify alternative requirements for any provision of NAHASDA (25 U.S.C. 4101 et seq.) 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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/1/F" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="F">(F) </num><heading style="-uslm-dtd:header">Unobligated amounts.—</heading><content style="-uslm-dtd:text">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).</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11003/a/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Indian community development block grants.—</heading><chapeau style="-uslm-dtd:text">$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:</chapeau> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/2/A" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><heading style="-uslm-dtd:header">Use.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/2/B" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><heading style="-uslm-dtd:header">Planning.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/2/C" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><heading style="-uslm-dtd:header">Timing of obligations.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/2/D" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="D">(D) </num><heading style="-uslm-dtd:header">Inapplicability of public services cap.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> <subparagraph identifier="/us/sComp/117/2/tXI/s11003/a/2/E" style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">(E) </num><heading style="-uslm-dtd:header">Waivers or alternative requirements.—</heading><content style="-uslm-dtd:text">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.</content> </subparagraph> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11003/a/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Technical assistance.—</heading><content style="-uslm-dtd:text">$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.</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11003/a/4" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="4">(4) </num><heading style="-uslm-dtd:header">Other costs.—</heading><content style="-uslm-dtd:text">$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.</content> </paragraph> </subsection> </section> <section identifier="/us/sComp/117/2/tXI/s11004" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="11004">SEC. 11004. </num><heading style="-uslm-dtd:header">COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND MAINTENANCE OF NATIVE AMERICAN LANGUAGES. </heading> <subsection identifier="/us/sComp/117/2/tXI/s11004/a" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><content style="-uslm-dtd:text">Section 816 of the Native American Programs Act of 1974 (42 U.S.C. 2992d) is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">“(f) </num><content style="-uslm-dtd:text">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.”</content> </subsection></quotedContent>.</content> </subsection> <subsection identifier="/us/sComp/117/2/tXI/s11004/b" style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><content style="-uslm-dtd:text">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:<quotedContent style="-uslm-dtd:quoted-block"> <subsection style="-uslm-dtd:subsection" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">“(g) </num><heading style="-uslm-dtd:header">Emergency Grants for Native American Language Preservation and Maintenance.—</heading><content style="-uslm-dtd:text">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.”</content> </subsection></quotedContent>.</content> </subsection> </section> <section identifier="/us/sComp/117/2/tXI/s11005" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="11005">SEC. 11005. </num><heading style="-uslm-dtd:header">BUREAU OF INDIAN EDUCATION. </heading> <content class="block" style="-uslm-dtd:text">In addition 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))).</content> </section> <section identifier="/us/sComp/117/2/tXI/s11006" style="-uslm-dtd:section" styleType="OLC"> <num style="-uslm-dtd:enum" value="11006">SEC. 11006. </num><heading style="-uslm-dtd:header">AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE EDUCATION. </heading> <chapeau class="block" style="-uslm-dtd:text">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, $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—</chapeau> <paragraph identifier="/us/sComp/117/2/tXI/s11006/1" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">$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));</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11006/2" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">$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</content> </paragraph> <paragraph identifier="/us/sComp/117/2/tXI/s11006/3" style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">$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 Elementary and Secondary Education Act of 1965 (20 U.S.C. 7544(a)(2-3)) and other related activities.</content> </paragraph> </section>