[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3548 Introduced in Senate (IS)]
<DOC>
116th CONGRESS
2d Session
S. 3548
To provide emergency assistance and health care response for
individuals, families, and businesses affected by the 2020 coronavirus
pandemic.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 19, 2020
Mr. McConnell (for himself, Mr. Alexander, Mr. Crapo, Mr. Grassley, Mr.
Rubio, Mr. Shelby, and Mr. Wicker) introduced the following bill; which
was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To provide emergency assistance and health care response for
individuals, families, and businesses affected by the 2020 coronavirus
pandemic.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Coronavirus Aid, Relief, and
Economic Security Act'' or the ``CARES Act''.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
DIVISION A--SMALL BUSINESS INTERRUPTION LOANS
Sec. 1101. Definitions.
Sec. 1102. 7(a) loan program.
Sec. 1103. Entrepreneurial development.
Sec. 1104. Waiver of matching funds requirement under the women's
business center program.
Sec. 1105. Loan forgiveness.
Sec. 1106. Direct appropriations.
Sec. 1107. Minority business development agency.
Sec. 1108. Waiver of prepayment penalty.
Sec. 1109. United States Treasury Program Management Authority.
DIVISION B--RELIEF FOR INDIVIDUALS, FAMILIES, AND BUSINESSES
TITLE I--REBATES AND OTHER INDIVIDUAL PROVISIONS
Sec. 2101. 2020 recovery rebates for individuals.
Sec. 2102. Delay of certain deadlines.
Sec. 2103. Special rules for use of retirement funds.
Sec. 2104. Allowance of partial above the line deduction for charitable
contributions.
Sec. 2105. Modification of limitations on charitable contributions
during 2020.
TITLE II--BUSINESS PROVISIONS
Sec. 2201. Delay of estimated tax payments for corporations.
Sec. 2202. Delay of payment of employer payroll taxes.
Sec. 2203. Modifications for net operating losses.
Sec. 2204. Modification of limitation on losses for taxpayers other
than corporations.
Sec. 2205. Modification of credit for prior year minimum tax liability
of corporations.
Sec. 2206. Modification of limitation on business interest.
Sec. 2207. Technical amendments regarding qualified improvement
property.
Sec. 2208. Installments not to prevent credit or refund of overpayments
or increase estimated taxes.
Sec. 2209. Restoration of limitation on downward attribution of stock
ownership in applying constructive
ownership rules.
DIVISION C--ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED
STATES ECONOMY
TITLE I--ECONOMIC STABILIZATION
Sec. 3101. Short title.
Sec. 3102. Emergency relief through loans and loan guarantees.
Sec. 3103. Limitation on certain employee compensation.
Sec. 3104. Continuation of certain air service.
Sec. 3105. Reports.
Sec. 3106. Coordination with Secretary of Transportation.
Sec. 3107. Definitions.
Sec. 3108. Rule of construction.
TITLE II--AVIATION EXCISE TAXES
Sec. 3201. Suspension of certain aviation excise taxes.
DIVISION D--HEALTH CARE RESPONSE
TITLE I--HEALTH PROVISIONS
Subtitle A--Addressing Supply Shortages
PART I--Moving the Strategic National Stockpile to ASPR
Sec. 4101. Moving the strategic national stockpile to ASPR.
PART II--Medical Product Supplies
Sec. 4111. National Academies report on America's medical product
supply chain security.
Sec. 4112. Requiring the strategic national stockpile to include
certain types of medical supplies.
Sec. 4113. Treatment of respiratory protective devices as covered
countermeasures.
PART III--Mitigating Emergency Drug Shortages
Sec. 4121. Prioritize reviews of drug applications; incentives.
Sec. 4122. Additional manufacturer reporting requirements in response
to drug shortages.
Sec. 4123. GAO report on intra-agency coordination.
Sec. 4124. Report.
Sec. 4125. Safe harbor provision.
PART IV--Preventing Essential Medical Device Shortages
Sec. 4131. Discontinuance or interruption in the production of medical
devices.
Sec. 4132. GAO report on intra-agency coordination.
PART V--Emergency Use of Laboratory Developed Tests
Sec. 4141. Emergency use of laboratory developed tests.
Subtitle B--Access to Health Care for COVID-19 Patients
PART I--Coverage of Testing and Preventive Services
Sec. 4201. Coverage of diagnostic testing for COVID-19.
Sec. 4202. Pricing of diagnostic testing.
Sec. 4203. Rapid coverage of preventive services and vaccines for
coronavirus.
PART II--Support for Health Care Providers
Sec. 4211. Supplemental awards for health centers.
Sec. 4212. Allowing permanent direct hire of NDMS health care
professionals.
Sec. 4213. Telehealth network and telehealth resource centers grant
programs.
Sec. 4214. Rural health care services outreach, rural health network
development, and small health care provider
quality improvement grant programs.
Sec. 4215. United States Public Health Service Modernization.
Sec. 4216. Limitation on liability for volunteer health care
professionals during covid-19 emergency
response.
PART III--Miscellaneous Provisions
Sec. 4221. Confidentiality and disclosure of records relating to
substance use disorder.
Sec. 4222. Nutrition services.
Sec. 4223. Guidance on protected health information.
Sec. 4224. Reauthorization of healthy start program.
Subtitle C--Innovation
Sec. 4301. Removing the cap on OTA.
Sec. 4302. Extending the priority review program for agents that
present national security threats.
Sec. 4303. Priority zoonotic animal drugs.
Subtitle D--Finance Committee
Sec. 4401. Exemption for telehealth services.
Sec. 4402. Inclusion of certain over-the-counter medical products as
qualified medical expenses.
Sec. 4403. Treatment of direct primary care service arrangements.
Sec. 4404. Increasing Medicare telehealth flexibilities during
emergency period.
Sec. 4405. Enhancing Medicare telehealth services for Federally
qualified health centers and rural health
clinics during emergency period.
Sec. 4406. Temporary waiver of requirement for face-to-face visits
between home dialysis patients and
physicians.
Sec. 4407. Improving care planning for Medicare home health services.
Sec. 4408. Adjustment of sequestration.
Sec. 4409. Medicare hospital inpatient prospective payment system add-
on payment for covid-19 patients during
emergency period.
Sec. 4410. Revising payment rates for durable medical equipment under
the Medicare program through duration of
emergency period.
Sec. 4411. Providing home and community-based services in acute care
hospitals.
Sec. 4412. Treatment of technology-enabled collaborative learning and
capacity building models as medical
assistance.
Sec. 4413. Encouraging the development and use of DISARM antimicrobial
drugs.
Sec. 4414. Novel medical products.
TITLE II--EDUCATION PROVISIONS
Sec. 4501. Short title.
Sec. 4502. Definitions.
Sec. 4503. Campus-based aid waivers.
Sec. 4504. Use of supplemental educational opportunity grants for
emergency aid.
Sec. 4505. Federal work-study during a qualifying emergency.
Sec. 4506. Adjustment of subsidized loan usage limits.
Sec. 4507. Exclusion from Federal Pell Grant duration limit.
Sec. 4508. Institutional refunds and Federal student loan flexibility.
Sec. 4509. Satisfactory progress.
Sec. 4510. Continuing education at affected foreign institutions.
Sec. 4511. National emergency educational waivers.
Sec. 4512. HBCU Capital financing.
Sec. 4513. Temporary relief for federal student loan borrowers.
Sec. 4514. Provisions related to the Corporation for National and
Community Service.
Sec. 4515. Workforce response activities.
Sec. 4516. Technical amendments.
TITLE III--LABOR PROVISIONS
Sec. 4601. Limitation on paid leave.
Sec. 4602. Emergency Paid Sick Leave Act Limitation.
Sec. 4603. Regulatory Authorities under the Emergency Paid Sick Leave
Act.
Sec. 4604. Unemployment insurance.
Sec. 4605. OMB Waiver of Paid Family and Paid Sick Leave.
Sec. 4606. Paid leave for rehired employees.
Sec. 4607. Advance refunding of credits.
DIVISION E--TEMPORARY PERMIT USE TO GUARANTEE MONEY MARKET MUTUAL FUNDS
Sec. 5001. Non-applicability of restrictions on ESF during national
emergency.
DIVISION F--BUDGETARY PROVISIONS
Sec. 6001. Emergency designation.
DIVISION A--SMALL BUSINESS INTERRUPTION LOANS
SEC. 1101. DEFINITIONS.
In this division--
(1) the terms ``Administration'' and ``Administrator'' mean
the Small Business Administration and the Administrator
thereof; and
(2) the term ``small business concern'' has the meaning
given the term in section 3 of the Small Business Act (15
U.S.C. 632).
SEC. 1102. 7(A) LOAN PROGRAM.
(a) Definition of Covered Period.--In this section, the term
``covered period'' means the period beginning on March 1, 2020 and
ending on December 31, 2020.
(b) Increased Eligibility for Certain Small Businesses and
Organizations.--
(1) In general.--During the covered period, any business
concern, private nonprofit organization, or public nonprofit
organization which employs not more than 500 employees shall be
eligible to receive a loan made under section 7(a) of the Small
Business Act (15 U.S.C. 636(a)), in addition to small business
concerns.
(2) Exclusion of nonprofits receiving medicaid
expenditures.--Paragraph (1) shall not apply to a nonprofit
entity eligible for payment for items or services furnished
under a State plan under title XIX of the Social Security Act
(42 U.S.C. 1396 et seq.) or under a waiver of such plan.
(c) Maximum Loan Amount.--During the covered period, with respect
to any loan guaranteed under section 7(a) of the Small Business Act (15
U.S.C. 636(a)) for which an application is approved or pending approval
on or after the date of enactment of this Act, the maximum loan amount
shall be the lesser of--
(1) the product obtained by multiplying--
(A) the average total monthly payments by the
applicant for payroll, mortgage payments, rent
payments, and payments on any other debt obligations
incurred during the 1 year period before the date on
which the loan is made, except that, in the case of an
applicant that is seasonal employer, as determined by
the Administrator, the average total monthly payments
for payroll shall be for the period beginning March 1,
2019 and ending June 30, 2019; by
(B) 4; or
(2) $10,000,000.
(d) Allowable Uses of Program Loans.--
(1) In general.--During the covered period, a recipient of
a loan made under section 7(a) of the Small Business Act (15
U.S.C. 636(a)) (including a recipient of assistance under the
Community Advantage Pilot Program of the Administration) may,
in addition to the allowable uses of such a loan, use the
proceeds of the loan for--
(A) payroll support, including paid sick, medical,
or family leave, and costs related to the continuation
of group health care benefits during those periods of
leave;
(B) employee salaries;
(C) mortgage payments;
(D) rent (including rent under a lease agreement);
(E) utilities; and
(F) any other debt obligations that were incurred
before the covered period.
(2) Delegated authority.--
(A) In general.--For purposes of making loans for
the purposes described in paragraph (1), a lender under
section 7(a) of the Small Business Act (15 U.S.C.
636(a)) shall be considered to have delegated authority
to make and approve loans under such section 7(a) based
on an evaluation of the eligibility of the borrower.
(B) Considerations.--In evaluating the eligibility
of a borrower for a loan under section 7(a) of the
Small Business Act (15 U.S.C. 636(a)) with the terms
described in this subsection and subsection (c), a
lender shall only consider whether the borrower--
(i) was in operation on March 1, 2020; and
(ii) had employees for whom the borrower
paid salaries and payroll taxes.
(3) Limitation.--A borrower that receives assistance under
section 7(b)(2) of the Small Business Act (15 U.S.C. 636(b)(2))
related to COVID-19 for purposes of paying payroll and
providing payroll support shall not be eligible for a loan
described in paragraph (1) for the same purpose.
(e) Fee Waiver for 7(a) Loans.--During the covered period, with
respect to each loan guaranteed under section 7(a) of the Small
Business Act (15 U.S.C. 636(a))--
(1) in lieu of the fee otherwise applicable under section
7(a)(23)(A) of the Small Business Act (15 U.S.C.
636(a)(23)(A)), the Administrator shall collect no fee or
reduce fees to the maximum extent possible; and
(2) for which the application is approved on or after the
date of enactment of this Act, the Administrator shall, in lieu
of the fee otherwise applicable under section 7(a)(18)(A) of
the Small Business Act (15 U.S.C. 636(a)(18)(A)), collect no
fee or reduce fees to the maximum extent possible.
(f) Guarantee Amount for 7(a) Loans.--
(1) In general.--Section 7(a)(2)(A) of the Small Business
Act (15 U.S.C. 636(a)(2)(A)) is amended by striking ``equal
to--'' and all that follows through the end of the subparagraph
and inserting ``equal to 100 percent of the balance of the
financing outstanding at the time of disbursement of the
loan.''.
(2) Prospective repeal.--Effective on January 1, 2021,
section 7(a)(2)(A) of the Small Business Act (15 U.S.C.
636(a)(2)(A)) is amended by striking ``equal to 100 percent of
the balance of financing outstanding at the time of
disbursement of the loan'' and inserting ``equal to--
``(i) 75 percent of the balance of the
financing outstanding at the time of
disbursement of the loan, if such balance
exceeds $150,000; or
``(ii) 85 percent of the balance of the
financing outstanding at the time of
disbursement of the loan, if such balance is
less than or equal to $150,000.''.
(g) Deferment of 7(a) Loans.--
(1) Definitions .--
(A) Eligible borrower.--The term ``eligible
borrower'' means--
(i) a small business concern; or
(ii) an organization made eligible by
subsection (b) of this section for a loan under
section 7(a) of the Small Business Act (15
U.S.C. 636(a)).
(B) Impacted borrower.--
(i) In general.--In this subsection, the
term ``impacted borrower'' means an eligible
borrower that--
(I) is in operation on March 1,
2020; and
(II) has an application for a loan
made under section 7(a) of the Small
Business Act (15 U.S.C. 636(a)) that is
approved or pending approval on or
after the date of enactment of this
Act.
(ii) Presumption.--For purposes of this
subsection, an impacted borrower is presumed to
have been adversely impacted by COVID-19.
(2) Deferral.--During the covered period, the Administrator
shall--
(A) consider each eligible borrower that applies
for a loan under section 7(a) of the Small Business Act
(15 U.S.C. 636(a)) to be an impacted borrower; and
(B) require lenders under such section 7(a) to
provide complete payment deferment relief for impacted
borrowers with loans guaranteed under such section 7(a)
for a period of not more than 1 year.
(3) Secondary market.--During the covered period, with
respect to a loan made under 7(a) of the Small Business Act (15
U.S.C. 636(a)) that is sold on the secondary market, if an
investor declines to approve a deferral requested by a lender
under paragraph (2), the Administrator shall exercise the
authority to purchase the loan so that the impacted borrower
may receive a deferral for a period of not more than 1 year.
(4) Guidance.--Not later than 30 days after the date of
enactment of this Act, the Administrator shall provide guidance
to lenders under section 7(a) of the Small Business Act (15
U.S.C. 636(a)) on the deferment process described in this
subsection.
(h) Commitments for 7(a) Loans.--During the covered period--
(1) there shall be no limitation on the commitments for
general business loans authorized under section 7(a) of the
Small Business Act (15 U.S.C. 636(a)); and
(2) the amount authorized for commitments for such loans
under the heading ``business loans program account'' under the
heading ``Small Business Administration'' under title V of the
Consolidated Appropriations Act, 2020 (Public Law 116-93; 133
Stat. 2475) shall not apply.
(i) Express Loans.--
(1) In general.--Section 7(a)(31)(D) of the Small Business
Act (15 U.S.C. 636(a)(31)(D)) is amended by striking
``$350,000'' and inserting ``$1,000,000''.
(2) Prospective repeal.--Effective on January 1, 2021,
section 7(a)(31)(D) of the Small Business Act (15 U.S.C.
636(a)(31)(D)) is amended by striking ``$1,000,000'' and
inserting ``$350,000''.
SEC. 1103. ENTREPRENEURIAL DEVELOPMENT.
(a) Definitions.--In this section--
(1) the term ``covered small business concern'' means a
small business concern that is located in an area that is
substantially affected by the COVID-19;
(2) the term ``resource partner'' means--
(A) a small business development center; and
(B) a women's business center;
(3) the term ``small business development center'' has the
meaning given the term in section 3 of the Small Business Act
(15 U.S.C. 632);
(4) the term ``substantially affected by COVID-19'' means,
with respect to a covered small business concern, that the
covered small business concern has experienced--
(A) supply chain disruptions, including changes
in--
(i) quantity and lead time, including the
number of shipments of components and delays in
shipments;
(ii) quality, including shortages in supply
for quality control reasons; and
(iii) technology, including a compromised
payment network;
(B) staffing challenges;
(C) a decrease in sales or customers; or
(D) shuttered businesses; and
(5) the term ``women's business center'' means a women's
business center described in section 29 of the Small Business
Act (15 U.S.C. 656).
(b) Education, Training, and Advising Grants.--
(1) In general.--The Administration may provide financial
assistance in the form of grants to resource partners to
provide education, training, and advising to covered small
business concerns.
(2) Use of funds.--Grants under this subsection shall be
used for the education, training, and advising of covered small
business concerns and their employees on--
(A) accessing and applying for resources provided
by the Administration and other Federal resources
relating to access to capital and business resiliency;
(B) the hazards and prevention of the transmission
and communication of COVID-19 and other communicable
diseases;
(C) the potential effects of COVID-19 on the supply
chains, distribution, and sale of products of covered
small business concerns and the mitigation of those
effects;
(D) the management and practice of telework to
reduce possible transmission of COVID-19;
(E) the management and practice of remote customer
service by electronic or other means;
(F) the risks of and mitigation of cyber threats in
remote customer service or telework practices;
(G) the mitigation of the effects of reduced travel
or outside activities on covered small business
concerns during COVID-19 or similar occurrences; and
(H) any other relevant business practices necessary
to mitigate the economic effects of COVID-19 or similar
occurrences.
(3) Grant determination.--
(A) Small business development centers.--The
Administration shall award 80 percent of funds
authorized to carry out this subsection to small
business development centers, which shall be awarded
pursuant to a formula jointly developed, negotiated,
and agreed upon, with full participation of both
parties, between the association formed under section
21(a)(3)(A) of the Small Business Act (15 U.S.C.
648(a)(3)(A)) and the Administration.
(B) Women's business centers.--The Administration
shall award 20 percent of funds authorized to carry out
this subsection to women's business centers, which
shall be awarded pursuant to a process established by
the Administration in consultation with recipients of
assistance.
(C) No matching funds required.--Matching funds
shall not be required for any grant under this
subsection.
(4) Goals and metrics.--
(A) In general.--Goals and metrics for the funds
made available under this subsection shall be jointly
developed, negotiated, and agreed upon, with full
participation of both parties, between the resource
partners and the Administrator, which shall--
(i) take into consideration the extent of
the circumstances relating to the spread of
COVID-19, or similar occurrences, that affect
covered small business concerns located in the
areas covered by the resource partner,
particularly in rural areas or economically
distressed areas;
(ii) generally follow the use of funds
outlined in paragraph (2), but shall not
restrict the activities of resource partners in
responding to unique situations; and
(iii) encourage resource partners to
develop and provide services to covered small
business concerns.
(B) Public availability.--The Administrator shall
make publicly available the methodology by which the
Administrator and resource partners jointly develop the
metrics and goals described in subparagraph (A).
(c) Resource Partner Association Grants.--
(1) In general.--The Administrator may provide grants to an
association or associations representing resource partners to
establish a centralized hub for COVID-19 information, which
shall include--
(A) an online platform that consolidates resources
and information available across multiple Federal
agencies for small business concerns related to COVID-
19; and
(B) a training program to educate resource partner
counselors on the resources and information described
in subparagraph (A).
(2) Goals and metrics.--Goals and metrics for the funds
made available under this subsection shall be jointly
developed, negotiated, and agreed upon, with full participation
of both parties, between the association or associations
receiving a grant under this subsection and the Administrator.
(d) Report.--Not later than 6 months after the date of enactment of
this Act, and annually thereafter, the Administrator shall submit to
the Committee on Small Business and Entrepreneurship of the Senate and
the Committee on Small Business of the House of Representatives a
report--
(1) that describes, with respect to the initial year
covered by the report--
(A) the programs and services developed and
provided by the Administration and resource partners
under subsection (b);
(B) the initial efforts to provide those services
under subsection (b); and
(C) the online platform and training developed and
provided by the Administration and the association or
associations under subsection (c); and
(2) that describes, with respect to the subsequent years
covered by the report--
(A) with respect to the grant program under
subsection (b)--
(i) the efforts of the Administrator and
resource partners to develop services to assist
covered small business concerns;
(ii) the challenges faced by owners of
covered small business concerns in accessing
services provided by the Administration and
resource partners;
(iii) the number of unique covered small
business concerns that were served by the
Administration and resource partners; and
(iv) other relevant outcome performance
data with respect to covered small business
concerns, including the number of employees
affected, the effect on sales, the disruptions
of supply chains, and the efforts made by the
Administration and resource partners to
mitigate these effects; and
(B) with respect to the grant program under
subsection (c)--
(i) the efforts of the Administrator and
the association or associations to develop and
evolve an online resource for small business
concerns; and
(ii) the efforts of the Administrator and
the association or associations to develop a
training program for resource partner
counselors, including the number of counselors
trained.
SEC. 1104. WAIVER OF MATCHING FUNDS REQUIREMENT UNDER THE WOMEN'S
BUSINESS CENTER PROGRAM.
During the 3-month period beginning on the date of enactment of
this Act, the requirement relating to obtaining cash contributions from
non-Federal sources under section 29(c)(1) of the Small Business Act
(15 U.S.C. 656(c)(1)) is waived for any recipient of assistance under
such section 29.
SEC. 1105. LOAN FORGIVENESS.
(a) Definitions.--In this section--
(1) the term ``covered 7(a) loan'' means a loan guaranteed
under section 7(a) of the Small Business Act (15 U.S.C. 636(a))
that is made during the covered period;
(2) the term ``covered period'' means the period beginning
on March 1, 2020 and ending on June 30, 2020;
(3) the term ``eligible recipient'' means the recipient of
a covered 7(a) loan; and
(4) the term ``payroll costs'' shall not include--
(A) the compensation of an individual employee in
excess of $33,333 during the covered period;
(B) qualified sick leave wages for which a credit
is allowed under section 7001 of the Families First
Coronavirus Response Act; or
(C) qualified family leave wages for which a credit
is allowed under section 7003 of the Families First
Coronavirus Response Act.
(b) Forgiveness.--An eligible recipient shall be eligible for
forgiveness of indebtedness on a covered 7(a) loan in an amount equal
to the cost of maintaining payroll continuity during the covered
period.
(c) Treatment of Amounts Forgiven.--
(1) In general.--Amounts which have been forgiven under
this section shall be considered canceled indebtedness by
lenders authorized under section 7(a) of the Small Business Act
(15 U.S.C. 636(a)).
(2) For purposes of redemption of guarantees.--For purposes
of the redemption of a guarantee by the lender for a covered
7(a) loan, amounts which are forgiven under this section shall
be treated as a default, in accordance with the procedures that
are otherwise applicable to a default on a loan guaranteed
under section 7(a) of the Small Business Act (15 U.S.C.
636(a)).
(d) Limits on Amount of Forgiveness.--
(1) In general.--The amount of loan forgiveness under this
section for an eligible recipient shall not exceed the sum of--
(A) the total payroll costs incurred by the
eligible recipient during the covered period; and
(B) the amount of payments made during the covered
period on debt obligations that were incurred before
the covered period.
(2) Reduction based on reduction in number of employees.--
(A) In general.--The amount of loan forgiveness
under this section shall be reduced by the percentage
equal to the difference obtained by subtracting--
(i) the quotient obtained by dividing--
(I) the average number of full-time
equivalent employees per month employed
by the eligible recipient during the
covered period; by
(II)(aa) the average number of full
time equivalent employees per month
employed by the eligible recipient
during the period beginning on March 1,
2019 and ending on June 30, 2019; or
(bb) in the case of an eligible
recipient that is seasonal employer, as
determined by the Administrator, the
average number of full-time equivalent
employees per month employed by the
eligible recipient during the period
beginning on March 1, 2019 and ending
on June 30, 2019; from
(ii) 1.
(B) Calculation of average number of employees.--
The average number of full-time equivalent employees
shall be determined by calculating the average number
of employees for each pay period falling within a
month.
(3) Reduction relating to compensation.--The amount of loan
forgiveness under this section shall also be reduced by the
amount of any reduction in excess of 25 percent of compensation
in the most recent full quarter in which the employee was paid
in compensation during the covered period of any employee who
was compensated--
(A) in an amount less than $33,333 during the
period beginning on March 1, 2019 and ending on June
30, 2019; or
(B) not more than $100,000 on annualized basis
during 2019.
(4) Exception for tipped workers.--An eligible recipient
with tipped employees described in section 3(m)(2)(A) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)) may
receive forgiveness for additional wages paid to those
employees.
(e) Application.--An eligible recipient seeking loan forgiveness
under this section shall submit to the lender that originated the
covered 7(a) loan an application, which shall include documentation
verifying the number of full-time equivalent employees on payroll and
pay rates for the periods described in subsection (d), including--
(1) payroll tax filings reported to the Internal Revenue
Service;
(2) State income, payroll, and unemployment insurance
filings;
(3) financial statements verifying payment on debt
obligations incurred before the covered period; and
(4) any other documentation the Administrator determines
necessary.
(f) Certification.--An eligible recipient receiving loan
forgiveness under this section shall make a good faith certification
that the uncertainty of current economic conditions justifies the loan
request to support the ongoing operations of the borrower, and
acknowledges that funds will be used to retain workers and maintain
payroll.
(g) Prohibition on Forgiveness Without Documentation.--No eligible
recipient shall receive forgiveness under this section without
submitting to the lender that originated the covered 7(a) loan the
documentation required under subsection (e).
(h) Decision.--Not later than 15 days after the date on which a
lender receives an application for loan forgiveness under this section
from an eligible recipient, the lender shall issue a decision on the an
application.
(i) Taxability.--Canceled indebtedness under this section shall be
excluded from gross income for purposes of the Internal Revenue Code of
1986.
(j) Rule of Construction.--The cancellation of indebtedness on a
covered 7(a) loan under this section shall not otherwise modify the
terms and conditions of the covered 7(a) loan.
(k) Regulations.--Not later than 30 days after the date of
enactment of this Act, the Administrator shall issue guidance and
regulations implementing this section.
SEC. 1106. DIRECT APPROPRIATIONS.
(a) In General.--There is appropriated, out of amounts in the
Treasury not otherwise appropriated, for the fiscal year ending
September 30, 2020, to remain available until September 30, 2021, for
additional amounts--
(1) $299,400,000,000 under the heading ``Small Business
Administration--Business Loans Program Account'' for the cost
of guaranteed loans as authorized under section 7(a) of the
Small Business Act (15 U.S.C. 636(a));
(2) $300,000,000 under the heading ``Small Business
Administration--Salaries and Expenses'' for salaries and
expenses of the Administration;
(3) $25,000,000 under the heading ``Small Business
Administration--Office of Inspector General'' for necessary
expenses of the Office of Inspector General of the
Administration in carrying out the provisions of the Inspector
General Act of 1978 (5 U.S.C. App.);
(4) $265,000,000 under the heading ``Small Business
Administration--Entrepreneurial Development Programs'', of
which--
(A) $240,000,000 shall be for carrying section
1103(b) of this Act; and
(B) $25,000,000 shall be for carrying out section
1103(c) of this Act; and
(5) $10,000,000 under the heading ``Department of
Commerce--Minority Business Development Agency'' for minority
business centers of the Minority Business Development Agency to
provide technical assistance to small business concerns.
(b) Reports.--Not later than 180 days after the date of enactment
of this Act, the Administrator shall submit to the Committee on
Appropriations of the Senate and the Committee on Appropriations of the
House of Representatives a detailed expenditure plan for using the
amounts appropriated under subsection (a).
SEC. 1107. MINORITY BUSINESS DEVELOPMENT AGENCY.
(a) Definitions.--In this section--
(1) the term ``Agency'' means the Minority Business
Development Agency of the Department of Commerce;
(2) the term ``covered small business concern'' means a
small business concern (as defined in section 3 of the Small
Business Act (15 U.S.C. 632) that is located in an area that is
substantially affected by the COVID-19;
(3) the term ``minority business center'' means a Business
Center of the Agency; and
(4) the term ``substantially affected by COVID-19'' means,
with respect to a covered small business concern, that the
covered small business concern has experienced--
(A) supply chain disruptions, including changes
in--
(i) quantity and lead time, including the
number of shipments of components and delays in
shipments;
(ii) quality, including shortages in supply
for quality control reasons; and
(iii) technology, including a compromised
payment network;
(B) staffing challenges;
(C) a decrease in sales or customers; or
(D) shuttered businesses.
(b) Education, Training, and Advising Grants.--
(1) In general.--The Agency may provide financial
assistance in the form of grants to minority business centers
to provide education, training, and advising to covered small
business concerns.
(2) Use of funds.--Grants under this section shall be used
for the education, training, and advising of covered small
business concerns and their employees on--
(A) accessing and applying for resources provided
by the Agency and other Federal resources relating to
access to capital and business resiliency;
(B) the hazards and prevention of the transmission
and communication of COVID-19 and other communicable
diseases;
(C) the potential effects of COVID-19 on the supply
chains, distribution, and sale of products of covered
small business concerns and the mitigation of those
effects;
(D) the management and practice of telework to
reduce possible transmission of COVID-19;
(E) the management and practice of remote customer
service by electronic or other means;
(F) the risks of and mitigation of cyber threats in
remote customer service or telework practices;
(G) the mitigation of the effects of reduced travel
or outside activities on covered small business
concerns during COVID-19 or similar occurrences; and
(H) any other relevant business practices necessary
to mitigate the economic effects of COVID-19 or similar
occurrences.
(3) No matching funds required.--Matching funds shall not
be required for any grant under this section.
(4) Goals and metrics.--
(A) In general.--Goals and metrics for the funds
made available under this section shall be jointly
developed, negotiated, and agreed upon, with full
participation of both parties, between the minority
business centers and the Agency, which shall--
(i) take into consideration the extent of
the circumstances relating to the spread of
COVID-19, or similar occurrences, that affect
covered small business concerns located in the
areas covered by the minority business centers,
particularly in rural areas or economically
distressed areas;
(ii) generally follow the use of funds
outlined in paragraph (2), but shall not
restrict the activities of minority business
centers in responding to unique situations; and
(iii) encourage minority business centers
to develop and provide services to covered
small business concerns.
(B) Public availability.--The Agency shall make
publicly available the methodology by which the Agency
and minority business centers jointly develop the
metrics and goals described in subparagraph (A).
(5) Authorization of appropriations.--There is authorized
to be appropriated $10,000,000 to carry out this section, to
remain available until expended.
SEC. 1108. WAIVER OF PREPAYMENT PENALTY.
Notwithstanding any other provision of law, for a loan made under
the authority under this division or an amendment made by this
division, there shall be no prepayment penalty for any payment on the
loan made on or before December 31, 2020.
SEC. 1109. UNITED STATES TREASURY PROGRAM MANAGEMENT AUTHORITY.
(a) Authority to Include Additional Financial Institutions.--The
Department of the Treasury, in consultation with the Administration and
the other Federal financial regulatory agencies (as defined in section
313(r) of title 31, United States Code), shall establish criteria for
insured depository institutions (as defined in section 3 of the Federal
Deposit Insurance Act (12 U.S.C. 1813)) and other specialized lenders,
that do not already participate in lending under programs of the
Administration, to participate in a small business interruption loans
program to provide loans under section 7(a) of the Small Business Act
(15 U.S.C. 636(a)) in accordance with this section until the date on
which the national emergency declared by the President under the
National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the
Coronavirus Disease 2019 (COVID-19) expires.
(b) Criteria.--Due to exigent circumstances, the eligibility
criteria that would otherwise be applicable a loan made under section
7(a) of the Small Business Act (15 U.S.C. 636(a)) shall not apply to a
loan made under this section.
(c) Safety and Soundness.--An insured depository institution (as
defined in section 3 of the Federal Deposit Insurance Act (12 U.S.C.
1813)) or other specialized lender may only participate in the program
established under this section if participation does not affect the
safety and soundness of the institution or lender.
(d) Additional Regulations.--The Secretary of the Treasury, in
consultation with the Administrator, shall issue regulations and
guidance in order to direct additional lenders under this section and
establish additional terms that set out compensation, underwriting
standards, interest rates, maturity, and other relevant terms and
conditions.
(e) Program Administration.--Under the infrastructure of the
Department of the Treasury and with guidance from the Secretary of the
Treasury, the Administration shall administer the program established
under this section until the date on which the national emergency
declared by the President under the National Emergencies Act (50 U.S.C.
1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID-19)
expires.
DIVISION B--RELIEF FOR INDIVIDUALS, FAMILIES, AND BUSINESSES
TITLE I--REBATES AND OTHER INDIVIDUAL PROVISIONS
SEC. 2101. 2020 RECOVERY REBATES FOR INDIVIDUALS.
(a) In General.--Subchapter B of chapter 65 of subtitle F of the
Internal Revenue Code of 1986 is amended by inserting after section
6427 the following new section:
``SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS.
``(a) In General.--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 2020 an amount equal to the lesser
of--
``(1) net income tax liability, or
``(2) $1,200 ($2,400 in the case of a joint return).
``(b) Special Rules.--
``(1) In general.--In the case of a taxpayer described in
paragraph (2)--
``(A) the amount determined under subsection (a)
shall not be less than $600 ($1,200 in the case of a
joint return), and
``(B) the amount determined under subsection (a)
(after the application of subparagraph (A)) shall be
increased by the product of $500 multiplied by the
number of qualifying children (within the meaning of
section 24(c)) of the taxpayer.
``(2) Taxpayer described.--A taxpayer is described in this
paragraph if the taxpayer--
``(A) has qualifying income of at least $2,500, or
``(B) has--
``(i) net income tax liability which is
greater than zero, and
``(ii) gross income which is greater than
the basic standard deduction.
``(c) Treatment of Credit.--The credit allowed by subsection (a)
shall be treated as allowed by subpart C of part IV of subchapter A of
chapter 1.
``(d) Limitation Based on Adjusted Gross Income.--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
5 percent of so much of the taxpayer's adjusted gross income as exceeds
$75,000 ($150,000 in the case of a joint return).
``(e) Definitions.--For purposes of this section--
``(1) Qualifying income.--The term `qualifying income'
means--
``(A) earned income,
``(B) social security benefits (within the meaning
of section 86(d)), and
``(C) any compensation or pension received under
chapter 11, chapter 13, or chapter 15 of title 38,
United States Code.
``(2) Net income tax liability.--The term `net income tax
liability' means the excess of--
``(A) the sum of the taxpayer's regular tax
liability (within the meaning of section 26(b)) and the
tax imposed by section 55 for the taxable year, over
``(B) the credits allowed by part IV (other than
section 24 and subpart C thereof) of subchapter A of
chapter 1.
``(3) Eligible individual.--The term `eligible individual'
means any individual other than--
``(A) any nonresident alien individual,
``(B) any individual with respect to whom a
deduction under section 151 is allowable to another
taxpayer for a taxable year beginning in the calendar
year in which the individual's taxable year begins, and
``(C) an estate or trust.
``(4) Earned income.--The term `earned income' has the
meaning set forth in section 32(c)(2) except that such term
shall not include net earnings from self-employment which are
not taken into account in computing taxable income.
``(5) Basic standard deduction.--The term `basic standard
deduction' shall have the same meaning as when used in section
63 (as modified by subsection (c)(7) of such section).
``(f) Coordination With Advance Refunds of Credit.--
``(1) In general.--The amount of credit which would (but
for this paragraph) be allowable under this section shall be
reduced (but not below zero) by the aggregate refunds and
credits made or allowed to the taxpayer under subsection (g).
Any failure to so reduce the credit shall be treated as arising
out of a mathematical or clerical error and assessed according
to section 6213(b)(1).
``(2) Joint returns.--In the case of a refund or credit
made or allowed under subsection (g) with respect to a joint
return, half of such refund or credit shall be treated as
having been made or allowed to each individual filing such
return.
``(g) Advance Refunds and Credits.--
``(1) In general.--Subject to paragraph (5), each
individual who was an eligible individual for such individual's
first taxable year beginning in 2018 shall be treated as having
made a payment against the tax imposed by chapter 1 for such
first taxable year in an amount equal to the advance refund
amount for such taxable year.
``(2) Advance refund amount.--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 first
taxable year if this section (other than subsection (f) and
this subsection) had applied to such taxable year.
``(3) Timing of payments.--The Secretary shall, subject to
the provisions of this title, refund or credit any overpayment
attributable to this section as rapidly as possible. No refund
or credit shall be made or allowed under this subsection after
December 31, 2020.
``(4) No interest.--No interest shall be allowed on any
overpayment attributable to this section.
``(5) Alternate taxable year.--In the case of an individual
who, at the time of any determination made pursuant to
paragraph (3), has not filed a tax return for the year
described in paragraph (1), the Secretary may apply such
paragraph by substituting `2019' for `2018'.
``(h) Identification Number Requirement.--
``(1) In general.--No credit shall be allowed under
subsection (a) to an eligible individual who does not include
on the return of tax for the taxable year--
``(A) such individual's valid identification
number,
``(B) in the case of a joint return, the valid
identification number of such individual's spouse, and
``(C) in the case of any qualifying child taken
into account under subsection (b)(1)(B), the valid
identification number of such qualifying child.
``(2) Valid identification number.--
``(A) In general.--For purposes of paragraph (1),
the term `valid identification number' means a social
security number (as such term is defined in section
24(h)(7)).
``(B) Adoption taxpayer identification number.--For
purposes of paragraph (1)(C), in the case of a
qualifying child who is adopted, the term `valid
identification number' shall include the adoption
taxpayer identification number of such child.
``(i) Regulations.--The Secretary shall prescribe such regulations
or other guidance as may be necessary to carry out the purposes of this
section.''.
(b) Administrative Amendments.--
(1) Definition of deficiency.--Section 6211(b)(4)(A) of the
Internal Revenue Code of 1986 is amended by striking ``and 36B,
168(k)(4)'' and inserting ``36B, and 6428''.
(2) Mathematical or clerical error authority.--Section
6213(g)(2)(L) of such Code is amended by striking ``or 32'' and
inserting ``32, or 6428''.
(c) Treatment of Possessions.--
(1) Payments to possessions.--
(A) Mirror code possession.--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.
(B) Other possessions.--The Secretary of the
Treasury shall pay to each possession of the United
States which does not have a mirror code tax system
amounts estimated by the Secretary of the Treasury as
being equal to the aggregate benefits (if any) that
would have been provided to residents of such
possession by reason of the amendments made by this
section if a mirror code tax system had been in effect
in such possession. 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.
(2) Coordination with credit allowed against united states
income taxes.--No credit shall be allowed against United States
income taxes under section 6428 of the Internal Revenue Code of
1986 (as added by this section) to any person--
(A) to whom a credit is allowed against taxes
imposed by the possession by reason of the amendments
made by this section, or
(B) who is eligible for a payment under a plan
described in paragraph (1)(B).
(3) Definitions and special rules.--
(A) Possession of the united states.--For purposes
of this subsection, the term ``possession of the United
States'' includes the Commonwealth of Puerto Rico and
the Commonwealth of the Northern Mariana Islands.
(B) Mirror code tax system.--For purposes of this
subsection, the term ``mirror code tax system'' means,
with respect to any possession of the United States,
the income tax system of such possession if the income
tax liability of the residents of such possession under
such system is determined by reference to the income
tax laws of the United States as if such possession
were the United States.
(C) Treatment of payments.--For purposes of section
1324 of title 31, United States Code, the payments
under this section shall be treated in the same manner
as a refund due from a credit provision referred to in
subsection (b)(2) of such section.
(d) Exception From Treasury Offset Program.--Any credit or refund
allowed or made to any individual by reason of section 6428 of the
Internal Revenue Code of 1986 (as added by this section) or by reason
of subsection (c) of this section shall not be subject to reduction or
offset pursuant to--
(1) section 3716 or 3720A of title 31, United States Code,
or
(2) subsection (d), (e), or (f) of section 6402 of the
Internal Revenue Code of 1986.
(e) Appropriations to Carry Out Rebates.--
(1) In general.--Immediately upon the enactment of this
Act, the following sums are appropriated, out of any money in
the Treasury not otherwise appropriated, for the fiscal year
ending September 30, 2020:
(A) Department of the treasury.--
(i) For an additional amount for
``Department of the Treasury--Bureau of the
Fiscal Service--Salaries and Expenses'',
$78,650,000, to remain available until
September 30, 2021.
(ii) For an additional amount for
``Department of the Treasury--Internal Revenue
Service--Taxpayer Services'', $70,200,000, to
remain available until September 30, 2021.
(iii) For an additional amount for
``Department of the Treasury--Internal Revenue
Service--Operations Support'', $209,600,000, to
remain available until September 30, 2021.
(B) Social security administration.--For an
additional amount for ``Social Security
Administration--Limitation on Administrative
Expenses'', $38,000,000, to remain available until
September 30, 2020.
(2) Reports.--No later than 15 days after enactment of this
Act, the Secretary of the Treasury shall submit a plan to the
Committees on Appropriations of the House of Representatives
and the Senate detailing the expected use of the funds provided
by paragraph (1)(A). Beginning 90 days after enactment of this
Act, the Secretary of the Treasury shall submit a quarterly
report to the Committees on Appropriations of the House of
Representatives and the Senate detailing the actual expenditure
of funds provided by paragraph (1)(A) and the expected
expenditure of such funds in the subsequent quarter.
(f) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``6428,'' after
``54B(h),''.
(2) The table of sections for subchapter B of chapter 65 of
subtitle F of the Internal Revenue Code of 1986 is amended by
inserting after the item relating to section 6427 the
following:
``Sec. 6428. 2020 Recovery Rebates for individuals.''.
SEC. 2102. DELAY OF CERTAIN DEADLINES.
(a) Filing Deadlines for 2019.--
(1) In general.--In the case of returns for taxable year
2019, including for purposes of section 6151(a) of the Internal
Revenue Code of 1986, section 6072(a) of such Code shall be
applied--
(A) by substituting ``July'' for ``April'', and
(B) by substituting ``the seventh month'' for ``the
fourth month''.
(2) Effective date.--Paragraph (1) shall apply to all
returns required to be filed for taxable year 2019.
(b) Estimated Tax Payments for Individuals.--
(1) In general.--In the case of an individual, the due date
for any required installment under section 6654 of the Internal
Revenue Code of 1986 which (but for the application of this
section) would be due during the applicable period shall not be
due before October 15, 2020, and all such installments shall be
treated as one installment due on such date. The Secretary of
the Treasury (or the Secretary's delegate) shall prescribe such
regulations or other guidance as may be necessary to carry out
the purposes of this subsection.
(2) Applicable period.--For purposes of this subsection,
the applicable period is the period beginning on the date of
the enactment of this Act and ending before October 15, 2020.
SEC. 2103. SPECIAL RULES FOR USE OF RETIREMENT FUNDS.
(a) Tax-favored Withdrawals From Retirement Plans.--
(1) In general.--Section 72(t) of the Internal Revenue Code
of 1986 shall not apply to any coronavirus-related
distribution.
(2) Aggregate dollar limitation.--
(A) In general.--For purposes of this subsection,
the aggregate amount of distributions received by an
individual which may be treated as coronavirus-related
distributions for any taxable year shall not exceed
$100,000.
(B) Treatment of plan distributions.--If a
distribution to an individual would (without regard to
subparagraph (A)) be a coronavirus-related
distribution, a plan shall not be treated as violating
any requirement of the Internal Revenue Code of 1986
merely because the plan treats such distribution as a
coronavirus-related distribution, unless the aggregate
amount of such distributions from all plans maintained
by the employer (and any member of any controlled group
which includes the employer) to such individual exceeds
$100,000.
(C) Controlled group.--For purposes of subparagraph
(B), the term ``controlled group'' means any group
treated as a single employer under subsection (b), (c),
(m), or (o) of section 414 of the Internal Revenue Code
of 1986.
(3) Amount distributed may be repaid.--
(A) In general.--Any individual who receives a
coronavirus-related distribution may, at any time
during the 3-year period beginning on the day after the
date on which such distribution was received, make 1 or
more contributions in an aggregate amount not to exceed
the amount of such distribution to an eligible
retirement plan of which such individual is a
beneficiary and to which a rollover contribution of
such distribution could be made under section 402(c),
403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of the
Internal Revenue Code of 1986, as the case may be.
(B) Treatment of repayments of distributions from
eligible retirement plans other than iras.--For
purposes of the Internal Revenue Code of 1986, if a
contribution is made pursuant to subparagraph (A) with
respect to a coronavirus-related distribution from an
eligible retirement plan other than an individual
retirement plan, then the taxpayer shall, to the extent
of the amount of the contribution, be treated as having
received the coronavirus-related distribution in an
eligible rollover distribution (as defined in section
402(c)(4) of such Code) and as having transferred the
amount to the eligible retirement plan in a direct
trustee to trustee transfer within 60 days of the
distribution.
(C) Treatment of repayments of distributions from
iras.--For purposes of the Internal Revenue Code of
1986, if a contribution is made pursuant to
subparagraph (A) with respect to a coronavirus-related
distribution from an individual retirement plan (as
defined by section 7701(a)(37) of such Code), then, to
the extent of the amount of the contribution, the
coronavirus-related distribution shall be treated as a
distribution described in section 408(d)(3) of such
Code and as having been transferred to the eligible
retirement plan in a direct trustee to trustee transfer
within 60 days of the distribution.
(4) Definitions.--For purposes of this subsection--
(A) Coronavirus-related distribution.--Except as
provided in paragraph (2), the term ``coronavirus-
related distribution'' means any distribution from an
eligible retirement plan made--
(i) on or after the date of the enactment
of this Act and before December 31, 2020,
(ii) to an individual--
(I) who is diagnosed with the virus
SARS-CoV-2 or with coronavirus disease
2019 (COVID-19) by a test approved by
the Centers for Disease Control and
Prevention,
(II) whose spouse or dependent (as
defined in section 152 of the Internal
Revenue Code of 1986) is diagnosed with
such virus or disease by such a test,
or
(III) who experiences adverse
financial consequences as a result of
being quarantined, being furloughed or
laid off or having work hours reduced
due to such virus or disease, being
unable to work due to lack of child
care due to such virus or disease,
closing or reducing hours of a business
owned or operated by the individual due
to such virus or disease, or other
factors as determined by the Secretary
of the Treasury (or the Secretary's
delegate).
(B) Eligible retirement plan.--The term ``eligible
retirement plan'' has the meaning given such term by
section 402(c)(8)(B) of the Internal Revenue Code of
1986.
(5) Income inclusion spread over 3-year period.--
(A) In general.--In the case of any coronavirus-
related distribution, unless the taxpayer elects not to
have this paragraph apply for any taxable year, any
amount required to be included in gross income for such
taxable year shall be so included ratably over the 3-
taxable-year period beginning with such taxable year.
(B) Special rule.--For purposes of subparagraph
(A), rules similar to the rules of subparagraph (E) of
section 408A(d)(3) of the Internal Revenue Code of 1986
shall apply.
(6) Special rules.--
(A) Exemption of distributions from trustee to
trustee transfer and withholding rules.--For purposes
of sections 401(a)(31), 402(f), and 3405 of the
Internal Revenue Code of 1986, coronavirus-related
distributions shall not be treated as eligible rollover
distributions.
(B) Coronavirus-related distributions treated as
meeting plan distribution requirements.--For purposes
of the Internal Revenue Code of 1986, a coronavirus-
related distribution shall be treated as meeting the
requirements of sections 401(k)(2)(B)(i),
403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A) of such
Code.
(b) Loans From Qualified Plans.--
(1) Increase in limit on loans not treated as
distributions.--In the case of any loan from a qualified
employer plan (as defined under section 72(p)(4) of the
Internal Revenue Code of 1986) to a qualified individual made
during the 180-day period beginning on the date of the
enactment of this Act--
(A) clause (i) of section 72(p)(2)(A) of such Code
shall be applied by substituting ``$100,000'' for
``$50,000'', and
(B) clause (ii) of such section shall be applied by
substituting ``the present value of the nonforfeitable
accrued benefit of the employee under the plan'' for
``one-half of the present value of the nonforfeitable
accrued benefit of the employee under the plan''.
(2) Delay of repayment.--In the case of a qualified
individual with an outstanding loan (on or after the date of
the enactment of this Act) from a qualified employer plan (as
defined in section 72(p)(4) of the Internal Revenue Code of
1986)--
(A) if the due date pursuant to subparagraph (B) or
(C) of section 72(p)(2) of such Code for any repayment
with respect to such loan occurs during the period
beginning on the date of the enactment of this Act and
ending on December 31, 2020, such due date shall be
delayed for 1 year (or, if later, until the date which
is 180 days after the date of the enactment of this
Act),
(B) any subsequent repayments with respect to any
such loan shall be appropriately adjusted to reflect
the delay in the due date under subparagraph (A) and
any interest accruing during such delay, and
(C) in determining the 5-year period and the term
of a loan under subparagraph (B) or (C) of section
72(p)(2) of such Code, the period described in
subparagraph (A) of this paragraph shall be
disregarded.
(3) Qualified individual.--For purposes of this subsection,
the term ``qualified individual'' means any individual who is
described in subsection (a)(4)(A)(ii).
(c) Provisions Relating to Plan Amendments.--
(1) In general.--If this subsection applies to any
amendment to any plan or annuity contract, such plan or
contract shall be treated as being operated in accordance with
the terms of the plan during the period described in paragraph
(2)(B)(i).
(2) Amendments to which subsection applies.--
(A) In general.--This subsection shall apply to any
amendment to any plan or annuity contract which is
made--
(i) pursuant to any provision of this
section, or pursuant to any regulation issued
by the Secretary of the Treasury or the
Secretary of Labor (or the delegate of either
such Secretary) under any provision of this
section, and
(ii) on or before the last day of the first
plan year beginning on or after January 1,
2020, or such later date as the Secretary of
the Treasury (or the Secretary's delegate) may
prescribe.
In the case of a governmental plan (as defined in
section 414(d) of the Internal Revenue Code of 1986),
clause (ii) shall be applied by substituting the date
which is 2 years after the date otherwise applied under
clause (ii).
(B) Conditions.--This subsection shall not apply to
any amendment unless--
(i) during the period--
(I) beginning on the date that this
section or the regulation described in
subparagraph (A)(i) takes effect (or in
the case of a plan or contract
amendment not required by this section
or such regulation, the effective date
specified by the plan), and
(II) ending on the date described
in subparagraph (A)(ii) (or, if
earlier, the date the plan or contract
amendment is adopted),
the plan or contract is operated as if such
plan or contract amendment were in effect, and
(ii) such plan or contract amendment
applies retroactively for such period.
SEC. 2104. ALLOWANCE OF PARTIAL ABOVE THE LINE DEDUCTION FOR CHARITABLE
CONTRIBUTIONS.
(a) In General.--Section 62(a) of the Internal Revenue Code of 1986
is amended by inserting after paragraph (21) the following new
paragraph:
``(22) Charitable contributions.--In the case of taxable
years beginning in 2020, the amount (not to exceed $300) of
qualified charitable contributions made by an eligible taxpayer
during the taxable year .''.
(b) Definitions.--Section 62 of such Code is amended by adding at
the end the following new subsection:
``(f) Definitions Relating to Qualified Charitable Contributions.--
For purposes of subsection (a)(22)--
``(1) Eligible taxpayer.--The term `eligible taxpayer'
means any individual who does not elect to itemize deductions.
``(2) Qualified charitable contributions.--The term
`qualified charitable contribution' means a charitable
contribution (as defined in section 170(c))--
``(A) which is made in cash,
``(B) for which a deduction is allowable under
section 170 (determined without regard to subsection
(b) thereof), and
``(C) which is--
``(i) made to an organization described in
section 170(b)(1)(A), and
``(ii) not--
``(I) to an organization described
in section 509(a)(3), or
``(II) for the establishment of a
new, or maintenance of an existing,
donor advised fund (as defined in
section 4966(d)(2)).
Such term shall not include any amount which is
treated as a charitable contribution made in
such taxable year under subsection (b)(1)(G) or
(d)(1) of section 170.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2019.
SEC. 2105. MODIFICATION OF LIMITATIONS ON CHARITABLE CONTRIBUTIONS
DURING 2020.
(a) Temporary Suspension of Limitations on Certain Cash
Contributions.--
(1) In general.--Except as otherwise provided in paragraph
(2), qualified contributions shall be disregarded in applying
subsections (b) and (d) of section 170 of the Internal Revenue
Code of 1986.
(2) Treatment of excess contributions.--For purposes of
section 170 of the Internal Revenue Code of 1986--
(A) Individuals.--In the case of an individual--
(i) Limitation.--Any qualified contribution
shall be allowed as a deduction only to the
extent that the aggregate of such contributions
does not exceed the excess of the taxpayer's
contribution base (as defined in subparagraph
(H) of section 170(b)(1) of such Code) over the
amount of all other charitable contributions
allowed under section 170(b)(1) of such Code.
(ii) Carryover.--If the aggregate amount of
qualified contributions made in the
contribution year (within the meaning of
section 170(d)(1) of such Code) exceeds the
limitation of clause (i), such excess shall be
added to the excess described in section
170(b)(1)(G)(ii).
(B) Corporations.--In the case of a corporation--
(i) Limitation.--Any qualified contribution
shall be allowed as a deduction only to the
extent that the aggregate of such contributions
does not exceed the excess of 25 percent of the
taxpayer's taxable income (as determined under
paragraph (2) of section 170(b) of such Code)
over the amount of all other charitable
contributions allowed under such paragraph.
(ii) Carryover.--If the aggregate amount of
qualified contributions made in the
contribution year (within the meaning of
section 170(d)(2) of such Code) exceeds the
limitation of clause (i), such excess shall be
appropriately taken into account under section
170(d)(2) subject to the limitations thereof.
(3) Qualified contributions.--
(A) In general.--For purposes of this subsection,
the term ``qualified contribution'' means any
charitable contribution (as defined in section 170(c)
of the Internal Revenue Code of 1986) if--
(i) such contribution is paid in cash
during calendar year 2020 to an organization
described in section 170(b)(1)(A) of such Code,
and
(ii) the taxpayer has elected the
application of this section with respect to
such contribution.
(B) Exception.--Such term shall not include a
contribution by a donor if the contribution is--
(i) to an organization described in section
509(a)(3) of the Internal Revenue Code of 1986,
or
(ii) for the establishment of a new, or
maintenance of an existing, donor advised fund
(as defined in section 4966(d)(2) of such
Code).
(C) Application of election to partnerships and s
corporations.--In the case of a partnership or S
corporation, the election under subparagraph (A)(ii)
shall be made separately by each partner or
shareholder.
(b) Increase in Limits on Contributions of Food Inventory.--In the
case of any charitable contribution of food during 2020 to which
section 170(e)(3)(C) of the Internal Revenue Code of 1986 applies,
subclauses (I) and (II) of clause (ii) thereof shall each be applied by
substituting ``25 percent'' for ``15 percent.''
(c) Effective Date.--This section shall apply to taxable years
ending after December 31, 2019.
TITLE II--BUSINESS PROVISIONS
SEC. 2201. DELAY OF ESTIMATED TAX PAYMENTS FOR CORPORATIONS.
(a) In General.--In the case of a corporation, the due date for any
required installment under section 6655 of the Internal Revenue Code of
1986 which (but for the application of this section) would be due
during the applicable period shall not be due before October 15, 2020,
and all such installments shall be treated as one installment due on
such date. The Secretary of the Treasury (or the Secretary's delegate)
shall prescribe such regulations or other guidance as may be necessary
to carry out the purposes of this section.
(b) Applicable Period.--For purposes of this section, the
applicable period is the period beginning on the date of the enactment
of this Act and ending before October 15, 2020.
SEC. 2202. DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES.
(a) In General.--
(1) Taxes.--Notwithstanding any other provision of law, the
payment for applicable employment taxes for the payroll tax
deferral period shall not be due before the applicable date.
(2) Deposits.--Notwithstanding section 6302 of the Internal
Revenue Code of 1986, an employer shall be treated as having
timely made all deposits of applicable employment taxes that
are required to be made (without regard to this section) for
such taxes during the payroll tax deferral period if all such
deposits are made not later than the applicable date.
(3) Exception.--This subsection shall not apply to any
taxpayer if such taxpayer has had indebtedness forgiven under
section 1105 of this Act with respect to a loan under section
7(a) of the Small Business Act (15 U.S.C. 636(a)).
(b) SECA.--
(1) In general.--Notwithstanding any other provision of
law, the payment for 50 percent of the taxes imposed under
section 1401(a) of the Internal Revenue Code of 1986 for the
payroll tax deferral period shall not be due before the
applicable date.
(2) Estimated taxes.--For purposes of applying section 6654
of the Internal Revenue Code of 1986 to any taxable year which
includes any part of the payroll tax deferral period, 50
percent of the of the taxes imposed under section 1401(a) of
such Code for the payroll tax deferral period shall not be
treated as taxes to which such section 6654 applies.
(c) Definitions.--For purposes of this section--
(1) Applicable employment taxes.--The term ``applicable
employment taxes'' means the following:
(A) The taxes imposed under section 3111(a) of the
Internal Revenue Code of 1986.
(B) So much of the taxes imposed under section
3211(a) of such Code as are attributable to the rate in
effect under section 3111(a) of such Code.
(C) So much of the taxes imposed under section
3221(a) of such Code as are attributable to the rate in
effect under section 3111(a) of such Code.
(2) Payroll tax deferral period.--The term ``payroll tax
deferral period'' means the period beginning on the date of the
enactment of this Act and ending before January 1, 2021.
(3) Applicable date.--The term ``applicable date'' means--
(A) December 31, 2021, with respect to 50 percent
of the amounts to which subsection (a) or (b), as the
case may be, apply, and
(B) December 31, 2022, with respect to the
remaining such amounts.
(d) Trust Funds Held Harmless.--There are hereby appropriated (out
of any money in the Treasury not otherwise appropriated) for each
fiscal year to the Federal Old-Age and Survivors Insurance Trust Fund
and the Federal Disability Insurance Trust Fund established under
section 201 of the Social Security Act (42 U.S.C. 401) and the Social
Security Equivalent Benefit Account established under section 15A(a) of
the Railroad Retirement Act of 1974 (45 U.S.C. 231n-1(a)) an amount
equal to the reduction in the transfers to such fund for such fiscal
year by reason of this section. Amounts appropriated by the preceding
sentence shall be transferred from the general fund at such times and
in such manner as to replicate to the extent possible the transfers
which would have occurred to such Trust Fund had such amendments not
been enacted.
(e) Regulatory Authority.--The Secretary of the Treasury (or the
Secretary's delegate) shall issue such regulations or other guidance as
necessary to carry out the purposes of this section.
SEC. 2203. MODIFICATIONS FOR NET OPERATING LOSSES.
(a) Temporary Repeal of Taxable Income Limitation.--
(1) In general.--The first sentence of section 172(a) of
the Internal Revenue Code of 1986 is amended by striking ``an
amount equal to'' and all that follows and inserting ``an
amount equal to--
``(1) in the case of a taxable year beginning before
January 1, 2021, the aggregate of the net operating loss
carryovers to such year, plus the net operating loss carrybacks
to such year, and
``(2) in the case of a taxable year beginning after
December 31, 2020, the sum of--
``(A) the aggregate amount of net operating losses
arising in taxable years beginning before January 1,
2018, carried to such taxable year, plus
``(B) the lesser of--
``(i) the aggregate amount of net operating
losses arising in taxable years beginning after
December 31, 2017, carried to such taxable
year, or
``(ii) 80 percent of the excess (if any)
of--
``(I) taxable income computed
without regard to the deductions under
this section and sections 199A and 250,
over
``(II) the amount determined under
subparagraph (A).''.
(2) Conforming amendments.--
(A) Section 172(b)(2)(C) of such Code is amended to
read as follows:
``(C) for taxable years beginning after December
31, 2020, be reduced by 20 percent of the excess (if
any) described in subsection (a)(2)(B)(ii) for such
taxable year.''.
(B) Section 172(d)(6)(C) of such Code is amended by
striking ``subsection (a)(2)'' and inserting
``subsection (a)(2)(B)(ii)(I)''.
(C) Section 860E(a)(3)(B) of such Code is amended
by striking all that follows ``for purposes of'' and
inserting ``subsection (a)(2)(B)(ii)(I) and the second
sentence of subsection (b)(2) of section 172.''.
(b) Modification of Rules Relating to Carrybacks.--
(1) In general.--Section 172(b)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
subparagraph:
``(D) Special rule for losses arising in 2018,
2019, and 2020.--
``(i) In general.--In the case of any net
operating loss arising in a taxable year
beginning after December 31, 2017, and before
January 1, 2020--
``(I) such loss shall be a net
operating loss carryback to each of the
5 taxable years preceding the taxable
year of such loss, and
``(II) subparagraphs (B) and (C)(i)
shall not apply.
``(ii) Special rules for reit's.--For
purposes of this subparagraph--
``(I) In general.--A net operating
loss for a REIT year shall not be a net
operating loss carryback to any taxable
year preceding the taxable year of such
loss.
``(II) Special rule.--In the case
of any net operating loss for a taxable
year which is not a REIT year, such
loss shall not be carried back to any
taxable year which is a REIT year.
``(III) REIT year.--For purposes of
this subparagraph, the term `REIT year'
means any taxable year for which the
provisions of part II of subchapter M
(relating to real estate investment
trusts) apply to the taxpayer.
``(iii) Election.--A taxpayer may elect not
to have clause (i) apply for any taxable year.
Such election shall be made in such manner as
prescribed by the Secretary and shall be made--
``(I) in the case of any election
relating to a net operating loss
arising in a taxable year beginning in
2018 or 2019, by the due date
(including extensions of time) for
filing the taxpayer's return for the
first taxable year ending after the
date of the enactment of this
subparagraph, and
``(II) in the case of any election
relating to a net operating loss
arising in a taxable year beginning in
2020, by the due date (including
extensions of time) for such taxable
year.
Such election, once made for any taxable year,
shall be irrevocable for such taxable year.''.
(2) Conforming amendment.--Section 170(b)(1)(A) of such
Code, as amended by subsection (c)(2), is amended by striking
``and (C)(i)'' and inserting ``, (C)(i), and (D)''.
(c) Technical Amendment Relating to Section 13302 of Public Law
115-97.--
(1) Section 13302(e) of Public Law 115-97 is amended to
read as follows:
``(e) Effective Dates.--
``(1) Net operating loss limitation.--The amendments made
by subsections (a) and (d)(2) shall apply to--
``(A) taxable years beginning after December 31,
2017, and
``(B) taxable years beginning on or before December
31, 2017, to which net operating losses arising in
taxable years beginning after December 31, 2017, are
carried.
``(2) Carryforwards and carrybacks.--The amendments made by
subsections (b), (c), and (d)(1) shall apply to net operating
losses arising in taxable years beginning after December 31,
2017.''.
(2) Section 172(b)(1)(A) of the Internal Revenue Code of
1986 is amended to read as follows:
``(A) General rule.--A net operating loss for any
taxable year--
``(i) shall be a net operating loss
carryback to the extent provided in
subparagraphs (B) and (C)(i), and
``(ii) except as provided in subparagraph
(C)(ii), shall be a net operating loss
carryover--
``(I) in the case of a net
operating loss arising in a taxable
year beginning before January 1, 2018,
to each of the 20 taxable years
following the taxable year of the loss,
and
``(II) in the case of a net
operating loss arising in a taxable
year beginning after December 31, 2017,
to each taxable year following the
taxable year of the loss.''.
(d) Effective Dates.--
(1) Net operating loss limitation.--The amendments made by
subsection (a) shall apply--
(A) to taxable years beginning after December 31,
2017, and
(B) taxable years beginning on or before December
31, 2017, to which net operating losses arising in
taxable years beginning after December 31, 2017, are
carried.
(2) Carryforwards and carrybacks.--The amendment made by
subsection (b) shall apply to net operating losses arising in
taxable years beginning after December 31, 2017.
(3) Technical amendments.--The amendments made by
subsection (c) shall take effect as if included in the
provisions of Public Law 115-97 to which they relate.
(4) Special rule.--In the case of a net operating loss
arising in a taxable year beginning before January 1, 2018, and
ending after December 31, 2017--
(A) an application under section 6411(a) of the
Internal Revenue Code of 1986 with respect to the
carryback of such net operating loss shall not fail to
be treated as timely filed if filed not later than the
date which is 120 days after the date of the enactment
of this Act, and
(B) an election to--
(i) forgo any carryback of such net
operating loss,
(ii) reduce any period to which such net
operating loss may be carried back, or
(iii) revoke any election made under
section 172(b) to forgo any carryback of such
net operating loss,
shall not fail to be treated as timely made if made not
later than the date which is 120 days after the date of
the enactment of this Act.
SEC. 2204. MODIFICATION OF LIMITATION ON LOSSES FOR TAXPAYERS OTHER
THAN CORPORATIONS.
(a) In General.--Section 461(l)(1) of the Internal Revenue Code of
1986 is amended by striking ``December 31, 2017'' and inserting
``December 31, 2020''.
(b) Technical Amendments Relating to Section 11012 of Public Law
115-97.--
(1) Section 461(l)(2) of the Internal Revenue Code of 1986
is amended by striking ``a net operating loss carryover to the
following taxable year under section 172'' and inserting ``a
net operating loss for the taxable year for purposes of
determining any net operating loss carryover under section
172(b) for subsequent taxable years''.
(2) Section 461(l)(3)(A) of such Code is amended--
(A) in clause (i), by inserting ``and without
regard to any deduction allowable under section 172 or
199A'' after ``under paragraph (1)'', and
(B) by adding at the end the following flush
sentence:
``Such excess shall be determined without regard to any
deductions, gross income, or gains attributable to any trade or
business of performing services as an employee.''.
(3) Section 461(l)(3) of such Code is amended by
redesignating subparagraph (B) as subparagraph (C) and by
inserting after subparagraph (A) the following new
subparagraph:
``(B) Treatment of capital gains and losses.--
``(i) Losses.--Deductions for losses from
sales or exchanges of capital assets shall not
be taken into account under subparagraph
(A)(i).
``(ii) Gains.--The amount of gains from
sales or exchanges of capital assets taken into
account under subparagraph (A)(ii) shall not
exceed the lesser of--
``(I) the capital gain net income
determined by taking into account only
gains and losses attributable to a
trade or business, or
``(II) the capital gain net
income.''.
(c) Effective Dates.--
(1) In general.--The amendments made by subsection (a)
shall apply to taxable years beginning after December 31, 2017.
(2) Technical amendments.--The amendments made by
subsection (b) shall take effect as if included in the
provisions of Public Law 115-97 to which they relate.
SEC. 2205. MODIFICATION OF CREDIT FOR PRIOR YEAR MINIMUM TAX LIABILITY
OF CORPORATIONS.
(a) In General.--Section 53(e) of the Internal Revenue Code of 1986
is amended to read as follows:
``(e) Credit Treated as Refundable for Certain Taxpayers.--In the
case of the first taxable year of a corporation beginning in 2018--
``(1) subsection (c) shall not apply, and
``(2) for purposes of this title (other than this section),
the credit allowed by reason of this subsection shall be
treated as allowed under subpart C (and not this subpart).''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2017.
SEC. 2206. MODIFICATION OF LIMITATION ON BUSINESS INTEREST.
(a) In General.--Section 163(j) of the Internal Revenue Code of
1986 is amended by redesignating paragraph (10) as paragraph (11) and
by inserting after paragraph (9) the following new paragraph:
``(10) Special rule for taxable years beginning in 2019 and
2020.--
``(A) In general.--In the case of any taxable year
beginning in 2019 or 2020, paragraph (1)(B) shall be
applied by substituting `50 percent' for `30 percent'.
``(B) Election to use 2019 income for taxable years
beginning in 2020.--
``(i) In general.--Subject to clause (ii),
in the case of any taxable year beginning in
2020, the taxpayer may elect to apply this
subsection by substituting the adjusted taxable
income of the taxpayer for the last taxable
year beginning in 2019 for the adjusted taxable
income for such taxable year.
``(ii) Special rule for short taxable
years.--No election may be made under clause
(i) with respect to any taxable year beginning
in 2020 if such taxable year is a short taxable
year.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2018.
SEC. 2207. TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT
PROPERTY.
(a) In General.--Section 168 of the Internal Revenue Code of 1986
is amended--
(1) in subsection (e)--
(A) in paragraph (3)(E), by striking ``and'' at the
end of clause (v), by striking the period at the end of
clause (vi) and inserting ``, and'', and by adding at
the end the following new clause:
``(vii) any qualified improvement
property.'', and
(B) in paragraph (6)(A), by inserting ``made by the
taxpayer'' after ``any improvement'', and
(2) in the table contained in subsection (g)(3)(B)--
(A) by striking the item relating to subparagraph
(D)(v), and
(B) by inserting after the item relating to
subparagraph (E)(vi) the following new item:
``(E)(vii)......................................... 20''.
(b) Effective Date.--The amendments made by this section shall take
effect as if included in section 13204 of Public Law 115-97.
SEC. 2208. INSTALLMENTS NOT TO PREVENT CREDIT OR REFUND OF OVERPAYMENTS
OR INCREASE ESTIMATED TAXES.
(a) In General.--Section 965(h) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(7) Installments not to prevent credit or refund of
overpayments or increase estimated taxes.--If an election is
made under paragraph (1) to pay the net tax liability under
this section in installments--
``(A) no installment of such net tax liability
shall--
``(i) in the case of a request for credit
or refund, be taken into account as a liability
for purposes of determining whether an
overpayment exists for purposes of section 6402
before the date on which such installment is
due, or
``(ii) for purposes of sections 6425, 6654,
and 6655, be treated as a tax imposed by
section 1, section 11, or subchapter L of
chapter 1, and
``(B) the first sentence of section 6403 shall not
apply with respect to any such installment.''.
(b) Limitation on Payment of Interest.--In the case of the portion
of any overpayment which exists by reason of the application of section
965(h)(7) of the Internal Revenue Code of 1986 (as added by this
section)--
(1) if credit or refund of such portion is made on or
before the date which is 45 days after the date of the
enactment of this Act, no interest shall be allowed or paid
under section 6611 of such Code with respect to such portion;
and
(2) if credit or refund of such portion is made after the
date which is 45 days after the date of the enactment of this
Act, no interest shall be allowed or paid under section 6611 of
such Code with respect to such portion for any period before
the date of the enactment of this Act.
(c) Effective Date.--The amendment made by subsection (a) shall
take effect as if included in section 14103 of Public Law 115-97.
SEC. 2209. RESTORATION OF LIMITATION ON DOWNWARD ATTRIBUTION OF STOCK
OWNERSHIP IN APPLYING CONSTRUCTIVE OWNERSHIP RULES.
(a) In General.--Section 958(b) of the Internal Revenue Code of
1986 is amended--
(1) by inserting after paragraph (3) the following:
``(4) Subparagraphs (A), (B), and (C) of section 318(a)(3)
shall not be applied so as to consider a United States person
as owning stock which is owned by a person who is not a United
States person.'', and
(2) by striking ``Paragraph (1)'' in the last sentence and
inserting ``Paragraphs (1) and (4)''.
(b) Foreign Controlled United States Shareholders.--Subpart F of
part III of subchapter N of chapter 1 of such Code is amended by
inserting after section 951A the following new section:
``SEC. 951B. AMOUNTS INCLUDED IN GROSS INCOME OF FOREIGN CONTROLLED
UNITED STATES SHAREHOLDERS.
``(a) In General.--In the case of any foreign controlled United
States shareholder of a foreign controlled foreign corporation--
``(1) this subpart (other than sections 951A, 951(b), 957,
and 965) shall be applied with respect to such shareholder
(separately from, and in addition to, the application of this
subpart without regard to this section)--
``(A) by substituting `foreign controlled United
States shareholder' for `United States shareholder'
each place it appears therein, and
``(B) by substituting `foreign controlled foreign
corporation' for `controlled foreign corporation' each
place it appears therein, and
``(2) sections 951A and 965 shall be applied with respect
to such shareholder --
``(A) by treating each reference to `United States
shareholder' in such sections as including a reference
to such shareholder, and
``(B) by treating each reference to `controlled
foreign corporation' in such sections as including a
reference to such foreign controlled foreign
corporation.
``(b) Foreign Controlled United States Shareholder.--For purposes
of this section, the term `foreign controlled United States
shareholder' means, with respect to any foreign corporation, any United
States person which would be a United States shareholder with respect
to such foreign corporation if--
``(1) section 951(b) were applied by substituting `more
than 50 percent' for `10 percent or more', and
``(2) section 958(b) were applied without regard to
paragraph (4) thereof.
``(c) Foreign Controlled Foreign Corporation.--For purposes of this
section, the term `foreign controlled foreign corporation' means a
foreign corporation, other than a controlled foreign corporation, which
would be a controlled foreign corporation if section 957(a) were
applied--
``(1) by substituting `foreign controlled United States
shareholders' for `United States shareholders', and
``(2) by substituting `section 958(b) (other than paragraph
(4) thereof)' for `section 958(b)'.
``(d) Regulations.--The Secretary shall prescribe such regulations
or other guidance as may be necessary or appropriate to carry out the
purposes of this section, including regulations or other guidance--
``(1) to treat a foreign controlled United States
shareholder or a foreign controlled foreign corporation as a
United States shareholder or as a controlled foreign
corporation, respectively, for purposes of provisions of this
title other than this subpart, and
``(2) to prevent the avoidance of the purposes of this
section.''.
(c) Clerical Amendment.--The table of sections for subpart F of
part III of subchapter N of chapter 1 of such Code is amended by
inserting after the item relating to section 951A the following new
item:
``Sec. 951B. Amounts included in gross income of foreign controlled
United States shareholders.''.
(d) Effective Date.--The amendments made by this section shall
apply to--
(1) the last taxable year of foreign corporations beginning
before January 1, 2018, and each subsequent taxable year of
such foreign corporations, and
(2) taxable years of United States persons in which or with
which such taxable years of foreign corporations end.
DIVISION C--ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED
STATES ECONOMY
TITLE I--ECONOMIC STABILIZATION
SEC. 3101. SHORT TITLE.
This title may be cited as the ``Coronavirus Economic Stabilization
Act of 2020''.
SEC. 3102. EMERGENCY RELIEF THROUGH LOANS AND LOAN GUARANTEES.
(a) In General.--Notwithstanding any other provision of law, to
provide liquidity to eligible businesses related to losses incurred as
a direct result of coronavirus, the Secretary is authorized to make or
guarantee loans to eligible businesses that do not, in the aggregate,
exceed $208,000,000,000 and provide the subsidy amounts necessary for
such loans and loan guarantees in accordance with the provisions of the
Federal Credit Reform Act of 1990 (2 U.S.C. 661 et seq.).
(b) Distribution of Loans and Loan Guarantees.--Loans and loan
guarantees made pursuant to subsection (a) shall be made available to
eligible business as follows:
(1) Not more than $50,000,000,000 shall be available for
passenger air carriers.
(2) Not more than $8,000,000,000 shall be available for
cargo air carriers.
(3) Not more than $150,000,000,000 shall be available for
other eligible businesses.
(c) Loans and Loan Guarantees.--
(1) In general.--The Secretary shall review and decide on
applications for loans and loan guarantees under this section
and may enter into agreements to make or guarantee loans to one
or more obligors if the Secretary determines, in the
Secretary's discretion, that--
(A) the obligor is a eligible business for which
credit is not reasonably available at the time of the
transaction;
(B) the intended obligation by the obligor is
prudently incurred; and
(C) the loan is sufficiently secured.
(2) Terms and limitations.--
(A) Forms; terms and conditions.--A loan or loan
guarantee shall be issued under this section in such
form and on such terms and conditions and contain such
covenants, representatives, warranties, and
requirements (including requirements for audits) as the
Secretary determines appropriate. Any loans made by the
Secretary under this section shall be at a rate not
less than a rate determined by the Secretary taking
into consideration the current average yield on
outstanding marketable obligations of the United States
of comparable maturity.
(B) Procedures.--As soon as practicable, but in no
case later than 10 days after the date of enactment of
this Act, the Secretary shall publish procedures for
application and minimum requirements, which may be
supplemented by the Secretary in the Secretary's
discretion, for the making of loans and loan guarantees
under this section.
(d) Financial Protection of Government.--
(1) In general.--To the extent feasible and practicable,
the Secretary shall ensure that the Federal Government is
compensated for the risk assumed in making loans and loan
guarantees under this section.
(2) Government participation in gains.--If an eligible
business receives a loan or loan guarantee from the Federal
Government under this section, the Secretary is authorized to
enter into contracts under which the Federal Government,
contingent on the financial success of the eligible business,
would participate in the gains of the eligible business or its
security holders through the use of such instruments as
warrants, stock options, common or preferred stock, or other
appropriate equity instruments.
(e) Deposit of Proceeds.--Amounts collected by the Secretary under
this section, including the proceeds of investments, earnings, and
interest collected, shall be deposited as follows:
(1) Amounts collected from eligible businesses that
received loans or loan guarantees under paragraph (1) or (2) of
subsection (b) shall be deposited in the Airport and Airway
Trust Fund under section 9502 of the Internal Revenue Code of
1986.
(2) Amounts collected from eligible businesses that
received loans or loan guarantees under paragraph (3) of
subsection (b) shall be deposited in the Treasury as
miscellaneous receipts.
(f) Administrative Expenses.--Notwithstanding any other provision
of law, the Secretary may use $100,000,000 of the funds made available
under this section to pay costs and administrative expenses associated
with the provision of direct loans or guarantees authorized under this
section.
(g) Conforming Amendment.--Section 10(a) of the Gold Reserve Act of
1934 (31 U.S.C. 5302(a)) is amended--
(1) by striking ``and'' before ``section 3''; and
(2) by inserting ``and the Coronavirus Economic
Stabilization Act of 2020,'' before ``and for investing''.
SEC. 3103. LIMITATION ON CERTAIN EMPLOYEE COMPENSATION.
(a) In General.--The Secretary may only enter into a loan or loan
agreement under section 3102(a) with an eligible business after the
eligible business enters into a legally binding agreement with the
Secretary that, during the 2-year period beginning March 1, 2020, and
ending March 1, 2022, no officer or employee of the eligible business
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 March 1, 2020)--
(1) will receive from the eligible business total
compensation which exceeds, during any 12 consecutive months of
such 2-year period, the total compensation received by the
officer or employee from the eligible business in calendar year
2019; and
(2) will receive from the eligible business severance pay
or other benefits upon termination of employment with the
eligible business which exceeds twice the maximum total
compensation received by the officer or employee from the
eligible business in calendar year 2019.
(b) Total Compensation Defined.--In this section, the term ``total
compensation'' includes salary, bonuses, awards of stock, and other
financial benefits provided by an eligible business to an officer or
employee of the eligible business.
SEC. 3104. CONTINUATION OF CERTAIN AIR SERVICE.
The Secretary of Transportation is authorized to require, to the
extent reasonable and practicable, an air carrier receiving loans and
loan guarantees under section 3102 to maintain scheduled air
transportation service as the Secretary of Transportation deems
necessary to ensure services to any point served by that carrier before
March 1, 2020. When considering whether to exercise the authority
granted by this section, the Secretary of Transportation shall take
into consideration the air transportation needs of small and remote
communities.
SEC. 3105. REPORTS.
(a) Secretary.--The Secretary shall, with respect to the loans and
loan guarantees provided under section 3102, make such reports as are
required under section 5302 or title 31, United States Code.
(b) Government Accountability Office.--
(1) Study.--The Comptroller General of the United States
shall conduct a study on the loans and loan guarantees provided
under section 3102.
(2) Report.--Not later than 9 months after the date of
enactment of this Act, and annually thereafter through the year
succeeding the last year for which loans or loan guarantees
provided under section 3102 are in effect, the Comptroller
General shall submit to the Committee on Transportation and
Infrastructure, the Committee on Appropriations, and the
Committee on the Budget of the House of Representatives and the
Committee on Commerce, Science, and Transportation, the
Committee on Appropriations, and the Committee on the Budget of
the Senate a report on the loans and loan guarantees provided
under section 3102.
SEC. 3106. COORDINATION WITH SECRETARY OF TRANSPORTATION.
In implementing this title with respect to air carriers, the
Secretary shall coordinate with the Secretary of Transportation.
SEC. 3107. DEFINITIONS.
In this title:
(1) Air carrier.--The term ``air carrier'' has the meaning
such term has under section 40102 of title 49, United States
Code.
(2) Coronavirus.--The term ``coronavirus'' means SARS-CoV-2
or another coronavirus with pandemic potential.
(3) Covered loss.--The term ``covered loss'' includes
losses, direct or incremental, incurred as a result of
coronavirus, as determined by the Secretary.
(4) Eligible business.--The term ``eligible business''
means--
(A) an air carrier; or
(B) a United States business that has incurred
covered losses such that the continued operations of
the business are jeopardized, as determined by the
Secretary, and that has not otherwise applied for or
received economic relief in the form of loans or loan
guarantees provided under any other provision of this
Act.
(5) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury, or the designee of the Secretary of the
Treasury.
SEC. 3108. RULE OF CONSTRUCTION.
Nothing in this title shall be construed to allow the Secretary to
provide relief to eligible businesses except in the form of secured
loans and loan guarantees as provided in this title and under terms and
conditions that are in the interest of the Federal Government.
TITLE II--AVIATION EXCISE TAXES
SEC. 3201. SUSPENSION OF CERTAIN AVIATION EXCISE TAXES.
(a) Transportation by Air.--In the case of any payment for
transportation by air (including any amount treated as paid for
transportation by air by reason of section 4261(e)(3) of the Internal
Revenue Code of 1986) during the excise tax holiday period, no tax
shall be imposed under section 4261 or 4271 of such Code. The preceding
sentence shall not apply to amounts paid for transportation on or
before the date of the enactment of this Act.
(b) Use of Kerosene in Commercial Aviation.--In the case of
kerosene used in commercial aviation (as defined in section 4083 of the
Internal Revenue Code of 1986) during the excise tax holiday period--
(1) no tax shall be imposed on such kerosene under--
(A) section 4041(c) of the Internal Revenue Code of
1986, or
(B) section 4081 of such Code (other than at the
rate provided in subsection (a)(2)(B) thereof), and
(2) section 6427(l) of such Code shall be applied--
(A) by treating such use as a nontaxable use, and
(B) without regard to paragraph (4)(A)(ii) thereof.
(c) Excise Tax Holiday Period.--For purposes of section, the term
``excise tax holiday period'' means the period beginning after the date
of the enactment of this section and ending before January 1, 2021.
DIVISION D--HEALTH CARE RESPONSE
TITLE I--HEALTH PROVISIONS
Subtitle A--Addressing Supply Shortages
PART I--MOVING THE STRATEGIC NATIONAL STOCKPILE TO ASPR
SEC. 4101. MOVING THE STRATEGIC NATIONAL STOCKPILE TO ASPR.
Section 319F-2(a)(1) of the Public Health Service Act (42 U.S.C.
247d-6b(a)(1)) is amended by striking ``The Secretary, in collaboration
with the Assistant Secretary for Preparedness and Response and the
Director of the Centers for Disease Control and Prevention, and in
coordination with the Secretary of Homeland Security (referred to in
this section as the `Homeland Security Secretary'), shall maintain''
and inserting ``The Secretary, in collaboration with the Assistant
Secretary for Preparedness and Response, and in coordination with the
Secretary of Homeland Security (referred to in this section as the
`Homeland Security Secretary'), shall maintain''.
PART II--MEDICAL PRODUCT SUPPLIES
SEC. 4111. NATIONAL ACADEMIES REPORT ON AMERICA'S MEDICAL PRODUCT
SUPPLY CHAIN SECURITY.
(a) In General.--Not later than 60 days after the date of enactment
of this Act, the Secretary of Health and Human Services shall enter
into an agreement with the National Academies of Sciences, Engineering,
and Medicine (referred to in this section as the ``National
Academies'') to examine, and, in a manner that does not compromise
national security, report on, the security of the United States medical
product supply chain.
(b) Purposes.--The report developed under this section shall--
(1) assess and evaluate the dependence of the United
States, including the private commercial sector, States, and
the Federal Government, on critical drugs and devices that are
sourced or manufactured outside of the United States, which may
include an analysis of--
(A) the supply chain of critical drugs and devices
of greatest priority to providing health care;
(B) any potential public health security or
national security risks associated with reliance on
critical drugs and devices sourced or manufactured
outside of the United States, which may include
responses to previous or existing shortages or public
health emergencies, such as infectious disease
outbreaks, bioterror attacks, and other public health
threats;
(C) any existing supply chain information gaps, as
applicable; and
(D) potential economic impact of increased domestic
manufacturing; and
(2) provide recommendations, which may include a plan to
improve the resiliency of the supply chain for critical drugs
and devices as described in paragraph (1), and to address any
supply vulnerabilities or potential disruptions of such
products that would significantly affect or pose a threat to
public health security or national security, as appropriate,
which may include strategies to--
(A) promote supply chain redundancy and contingency
planning;
(B) encourage domestic manufacturing, including
consideration of economic impacts, if any;
(C) improve supply chain information gaps;
(D) improve planning considerations for medical
product supply chain capacity during public health
emergencies; and
(E) promote the accessibility of such drugs and
devices.
(c) Input.--In conducting the study and developing the report under
subsection (b), the National Academies shall--
(1) consider input from the Department of Health and Human
Services, the Department of Homeland Security, the Department
of Defense, the Department of Commerce, the Department of
State, the Department of Veterans Affairs, the Department of
Justice, and any other Federal agencies as appropriate; and
(2) consult with relevant stakeholders, which may include
conducting public meetings and other forms of engagement, as
appropriate, with health care providers, medical professional
societies, State-based societies, public health experts, State
and local public health departments, State medical boards,
patient groups, medical product manufacturers, health care
distributors, wholesalers and group purchasing organizations,
pharmacists, and other entities with experience in health care
and public health, as appropriate.
(d) Definitions.--In this section, the terms ``device'' and
``drug'' have the meanings given such terms in section 201 of the
Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321).
SEC. 4112. REQUIRING THE STRATEGIC NATIONAL STOCKPILE TO INCLUDE
CERTAIN TYPES OF MEDICAL SUPPLIES.
Section 319F-2(a)(1) of the Public Health Service Act (42 U.S.C.
247d-6b(a)(1)) is amended by inserting ``(including personal protective
equipment, ancillary medical supplies, and other applicable supplies
required for the administration of drugs, vaccines and other biological
products, medical devices, and diagnostic tests in the stockpile)''
after ``other supplies''.
SEC. 4113. TREATMENT OF RESPIRATORY PROTECTIVE DEVICES AS COVERED
COUNTERMEASURES.
Section 319F-3(i)(1) of the Public Health Service Act (42 U.S.C.
247d-6d(i)(1)) is amended--
(1) in subparagraph (B), by striking ``or'' at the end;
(2) in subparagraph (C), by striking the period at the end
and inserting ``; or''; and
(3) by adding at the end the following:
``(D) a respiratory protective device that is
approved by the National Institute for Occupational
Safety and Health under part 84 of title 42, Code of
Federal Regulations (or any successor regulations), and
that the Secretary determines to be a priority for use
during a public health emergency declared pursuant to
section 319.''.
PART III--MITIGATING EMERGENCY DRUG SHORTAGES
SEC. 4121. PRIORITIZE REVIEWS OF DRUG APPLICATIONS; INCENTIVES.
Section 506C(g) of the Federal Food, Drug, and Cosmetic Act (21
U.S.C. 356c(g)) is amended--
(1) in paragraph (1), by striking ``the Secretary may'' and
inserting ``the Secretary shall, as appropriate'';
(2) in paragraph (1), by inserting ``prioritize and''
before ``expedite the review''; and
(3) in paragraph (2), by inserting ``prioritize and''
before ``expedite an inspection''.
SEC. 4122. ADDITIONAL MANUFACTURER REPORTING REQUIREMENTS IN RESPONSE
TO DRUG SHORTAGES.
(a) Expansion To Include Active Pharmaceutical Ingredients.--
Subsection (a) of section 506C of the Federal Food, Drug, and Cosmetic
Act (21 U.S.C. 356c) is amended--
(1) in paragraph (1)(C), by inserting ``or any such drug
that is critical to the public health during a public health
emergency determined under section 319 of the Public Health
Service Act'' after ``during surgery''; and
(2) in the flush text at the end--
(A) by inserting ``, or a discontinuance or an
interruption in the manufacture of the active
pharmaceutical ingredients of such drug,'' before
``that is likely''; and
(B) by adding at the end the following:
``Notification under this subsection shall include
disclosure of reasons for the discontinuation or
interruption, as applicable; if an active
pharmaceutical ingredient is a reason for, or risk
factor in, such discontinuation or interruption, the
source of the active pharmaceutical ingredient and any
alternative sources for the active pharmaceutical
ingredient known by the manufacturer; whether any
associated medical devices used for preparation or
administration included in the finished dosage form is
a reason for, or a risk factor in, such discontinuation
or interruption; the expected duration of the
interruption; and such other information as the
Secretary may require.''.
(b) FOIA Exemption.--Section 506C(d) of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 356c(d)) is amended by adding at the end the
following: ``Information provided by a manufacturer to the Secretary
under this section shall not be subject to disclosure under section 552
of title 5, United States Code.''.
(c) Manufacturing Contingency Plans.--Section 506C of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 356c) is amended by adding at
the end the following:
``(j) Manufacturer Contingency Plans.--Each manufacturer of a drug
described in subsection (a) or of any active pharmaceutical ingredient
or any associated medical devices used for preparation or
administration included in the finished dosage form of such a drug,
shall maintain contingency and redundancy plans, as applicable, for
each establishment in which such drugs or active pharmaceutical
ingredients of such drugs are manufactured to help prevent or mitigate
interruptions in the supply of the drug or ingredient.''.
(d) Annual Notification.--Section 506E of the Federal Food, Drug,
and Cosmetic Act (21 U.S.C. 356e) is amended by adding at the end the
following:
``(d) Interagency Notification.--Not later than 180 days after the
date of enactment of this subsection, and every 90 days thereafter, the
Secretary shall transmit a report regarding the drugs of the current
drug shortage list under this section to the Administrator of the
Centers for Medicare & Medicaid Services.''.
(e) Reporting After Inspections.--Section 704(b) of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 374(b)) is amended--
(1) by redesignating paragraphs (1) and (2) and
subparagraphs (A) and (B);
(2) by striking ``(b) Upon completion'' and inserting
``(b)(1) Upon completion''; and
(3) by adding at the end the following:
``(2) In carrying out this subsection with respect to any
establishment manufacturing a drug approved under subsection (c) or (j)
of section 505 for which a notification has been submitted in
accordance with section 506C is, or has been in the last 5 years,
listed on the drug shortage list under section 506E, or that is
described in section 505(j)(11)(A), a copy of the report shall be sent
promptly to the appropriate offices of the Food and Drug Administration
with expertise regarding drug shortages. Such offices shall ensure
timely and effective coordination regarding the reviews of such report
and overseeing the alignment of any feedback regarding such report, or
corrective or preventative actions, after consideration of the
systematic benefits and risks to public health, patient safety, the
drug supply and drug supply chain, and timely patient access to such
drugs.''.
(f) Effective Date.--The amendments made by this section and
section 4121 shall take effect on the date that is 180 days after the
date of enactment of this Act.
SEC. 4123. GAO REPORT ON INTRA-AGENCY COORDINATION.
(a) In General.--Not later than 2 years after the date of enactment
of this Act, the Comptroller General of the United States shall submit
to the Committee on Health, Education, Labor, and Pensions of the
Senate and the Committee on Energy and Commerce of the House of
Representatives a report examining the Food and Drug Administration's
intra-agency coordination, communication, and decision making in
assessing drug shortage risks, and taking corrective action.
(b) Content.--The report shall include--
(1) consideration of--
(A) risks associated with violations of current
good manufacturing practices;
(B) corrective and preventative actions with
respect to such violations requested by the Food and
Drug Administration;
(C) the effects of potential manufacturing slow-
downs or shut-downs on potential drug shortages,
including the discontinuance of drug manufacturing and
marketing;
(D) efforts to prioritize review of applications
for drugs that the Secretary has determined under
section 506E of the Federal Food, Drug, and Cosmetic
Act (21 U.S.C. 356e) to be in shortage; and
(E) efforts to prioritize inspections of facilities
necessary for approval of applications for drugs
described in subparagraph (D);
(2) a description of how the Food and Drug Administration
proactively coordinates strategies to mitigate the consequences
of the violations, slow-downs, and shut-downs described in
paragraph (1) across agencies; and
(3) an evaluation of changes in relevant Food and Drug
Administration practices that such agency has proposed but not
yet implemented.
SEC. 4124. REPORT.
Not later than 2 years after the date of enactment of this Act, the
Secretary of Health and Human Services, in coordination with the
Commissioner of Food and Drugs and the Administrator of the Centers for
Medicare & Medicaid Services, shall develop and submit to the Committee
on Health, Education, Labor, and Pensions of the Senate and the
Committee on Energy and Commerce of the House of Representatives a
report containing recommendations--
(1) for market-based incentives or other appropriate
mechanisms, sufficient to encourage the manufacture of drugs in
shortage or at risk of shortage; and
(2) on how the Emerging Technology Program of the Food and
Drug Administration can help facilitate creating or upgrading
existing technologies to address drug shortage challenges and
promote modern, reliable manufacturing strategies.
SEC. 4125. SAFE HARBOR PROVISION.
(a) In General.--The Federal Food, Drug, and Cosmetic Act is
amended by inserting after section 502 (21 U.S.C. 352) the following:
``SEC. 502A. SAFE HARBOR PROVISION.
``(a) In General.--The communication of information, consistent
with subsection (b), with respect to the use of a drug or device
authorized under section 564 provided or distributed to a health care
provider, shall not--
``(1) be a basis for treating such drug or device as
misbranded under subsection (a) or (f) of section 502, or in
violation of section 505, 515, or 564 of this Act or subsection
(a) or (k) of section 351(a)(1) of the Public Health Service
Act, as applicable; or
``(2) be treated as evidence that such drug or device is
misbranded under subsection (a) or (f) of section 502, or in
violation of section 505, 513, 515, or 564 of this Act or
subsection (a) or (k) of section 351 of the Public Health
Service Act, as applicable.
``(b) Provision of Information.--
``(1) In general.--Any information relating to a use of a
drug or device authorized under section 564, or for which a
submission under section 564 has been submitted, that--
``(A) is neither false nor misleading, when
measured objectively against the information available
at the time the statement is made;
``(B) is accompanied, as required, by an
appropriate disclaimer, as described in paragraph (2);
and
``(C) is based on competent and reliable scientific
evidence, as described in subsection (c).
``(2) Disclaimers.--For purposes of paragraph (1), such
information shall be accompanied, as necessary, by an
appropriate disclaimer, including--
``(A) a statement identifying any differences
between the information and any labeling of the drug or
device;
``(B) a statement identifying contradictory
evidence; and
``(C) such other information as may be required by
regulation.
``(c) Competent and Reliable Scientific Evidence.--In this section,
the term `competent and reliable scientific evidence' means evidence
established through scientific methods that are widely accepted by
experts in the relevant field and followed pursuant to a clear and
well-described protocol, as scientifically appropriate. Evidence may
constitute competent and reliable scientific evidence within the
meaning of this section--
``(1) regardless of whether it is supported by 2 adequate
and well-controlled clinical studies; and
``(2) may include--
``(A) information derived from clinical trials,
observational studies, clinical studies or bench tests
that describe performance, database reviews,
registries, patient utilization projections, and
modeling techniques, and the data, inputs, and
components of such information;
``(B) information about the effects of a drug or
device in subgroups defined by demographic or other
variables, including groups defined by race, sex, risk
factors, or other variables, such as genomic features
or disease severity;
``(C) information related to the emergency use
authorization, as applicable; and
``(D) information relating to the safety,
effectiveness, or benefit of a use or treatment that is
authorized under section 564 for a drug or device,
including information regarding--
``(i) health outcomes, patient or caregiver
experience, or other quality metrics; and
``(ii) the comparative effectiveness of a
drug or device relative to others products,
other health care interventions, program and
quality improvement interventions, or no
intervention.
``(d) Distribution.--Information pursuant to subsection (b) may be
distributed proactively through written or oral means, or other
information platforms, to a health care provider, payor, formulary
committee, or other similar entity carrying out responsibilities for
making drug coverage, reimbursement, or usage decisions on a population
basis.
``(e) Coverage Not Excluded.--The distribution of information that
otherwise meets the requirements of this section shall not fail to meet
the requirements of subsection (a) because the manufacturer or
distributor of the drug or device about which information is being
distributed has--
``(1) knowledge that such drug or device is being used by
patients or health care practitioners in a manner not described
in any labeling of the drug or device, as applicable; or
``(2) objective or subjective intent that such drug or
device be used in a manner inconsistent with any labeling, as
applicable, of such drug or device.
``(f) Rule of Construction.--Nothing in this section shall be
construed--
``(1) to limit communication not specifically permitted by
this section; or
``(2) to alter or expand the authority of the Secretary to
enforce the provisions of this Act, except to the extent that
the communication of information in accordance with this
section is permitted.''.
PART IV--PREVENTING ESSENTIAL MEDICAL DEVICE SHORTAGES
SEC. 4131. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION OF MEDICAL
DEVICES.
Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
351 et seq.) is amended by inserting after section 506I the following:
``SEC. 506J. DISCONTINUANCE OR INTERRUPTION IN THE PRODUCTION OF
MEDICAL DEVICES.
``(a) In General.--A manufacturer of a device that--
``(1) is critical to public health during a public health
emergency, including devices that are life-supporting, life-
sustaining, or intended for use in emergency medical care or
during surgery; or
``(2) for which the Secretary determines that information
on potential meaningful supply disruptions of such device is
needed during, or in advance of, a public health emergency;
shall, during, or in advance of, a public health emergency determined
by the Secretary pursuant to section 319, notify the Secretary, in
accordance with subsection (b), of a permanent discontinuance in the
manufacture of the device (except for discontinuances as a result of an
approved modification of the device) or an interruption of the
manufacture of the device that is likely to lead to a meaningful
disruption in the supply of that device in the United States, and the
reasons for such discontinuance or interruption.
``(b) Timing.--A notice required under subsection (a) shall be
submitted to the Secretary--
``(1) at least 6 months prior to the date of the
discontinuance or interruption; or
``(2) if compliance with paragraph (1) is not possible, as
soon as practicable.
``(c) Distribution.--
``(1) Public availability.--To the maximum extent
practicable, subject to paragraph (2), the Secretary shall
distribute, through such means as the Secretary determines
appropriate, information on the discontinuance or interruption
of the manufacture of devices reported under subsection (a) to
appropriate organizations, including physician, health
provider, patient organizations, and supply chain partners, as
appropriate and applicable.
``(2) Public health exception.--The Secretary may choose
not to make information collected under this section publicly
available pursuant to this section if the Secretary determines
that disclosure of such information would adversely affect the
public health, such as by increasing the possibility of
unnecessary over purchase of product or other disruption of the
availability of medical products to patients.
``(d) Confidentiality.--Nothing in this section shall be construed
as authorizing the Secretary to disclose any information that is a
trade secret or confidential information subject to section 552(b)(4)
of title 5, United States Code, or section 1905 of title 18, United
States Code.
``(e) Failure To Meet Requirements.--If a person fails to submit
information required under subsection (a) in accordance with subsection
(b)--
``(1) the Secretary shall issue a letter to such person
informing such person of such failure;
``(2) not later than 30 calendar days after the issuance of
a letter under paragraph (1), the person who receives such
letter shall submit to the Secretary a written response to such
letter setting forth the basis for noncompliance and providing
information required under subsection (a); and
``(3) not later than 45 calendar days after the issuance of
a letter under paragraph (1), the Secretary shall make such
letter and any response to such letter under paragraph (2)
available to the public on the internet website of the Food and
Drug Administration, with appropriate redactions made to
protect information described in subsection (d), except that,
if the Secretary determines that the letter under paragraph (1)
was issued in error or, after review of such response, the
person had a reasonable basis for not notifying as required
under subsection (a), the requirements of this paragraph shall
not apply.
``(f) Expedited Inspections and Reviews.--If, based on
notifications described in subsection (a) or any other relevant
information, the Secretary concludes that there is, or is likely to be,
a shortage of an device, the Secretary shall, as appropriate--
``(1) prioritize and expedite the review of a submission
under section 513(f)(2), 515, review of a notification under
section 510(k), or 520(m) for a device that could help mitigate
or prevent such shortage; or
``(2) prioritize and expedite an inspection or reinspection
of an establishment that could help mitigate or prevent such
shortage.
``(g) Device Shortage List.--
``(1) Establishment.--The Secretary shall establish and
maintain an up-to-date list of devices that are determined by
the Secretary to be in shortage in the United States.
``(2) Contents.--For each device included on the list under
paragraph (1), the Secretary shall include the following
information:
``(A) The category or name of the device in
shortage.
``(B) The name of each manufacturer of such device.
``(C) The reason for the shortage, as determined by
the Secretary, selecting from the following categories:
``(i) Requirements related to complying
with good manufacturing practices.
``(ii) Regulatory delay.
``(iii) Shortage or discontinuance of a
component or part.
``(iv) Discontinuance of the manufacture of
the device.
``(v) Delay in shipping of the device.
``(vi) Delay in sterilization of the
device.
``(vii) Demand increase for the device.
``(D) The estimated duration of the shortage as
determined by the Secretary.
``(3) Public availability.--
``(A) In general.--Subject to subparagraphs (B) and
(C), the Secretary shall make the information in the
list under paragraph (1) publicly available.
``(B) Trade secrets and confidential information.--
Nothing in this subsection shall be construed to alter
or amend section 1905 of title 18, United States Code,
or section 552(b)(4) of title 5 of such Code.
``(C) Public health exception.--The Secretary may
elect not to make information collected under this
subsection publicly available if the Secretary
determines that disclosure of such information would
adversely affect the public health (such as by
increasing the possibility of hoarding or other
disruption of the availability of the device to
patients).
``(h) Rule of Construction.--Nothing in this section shall be
construed to affect the authority of the Secretary on the date of
enactment of this section to expedite the review of devices under
section 515 of the Federal Food, Drug, and Cosmetic Act, section 515B
of such Act relating to the priority review program for devices, and
section 564 of such Act relating to the emergency use authorization
authorities.
``(i) Definitions.--In this section:
``(1) Device.--The term `device' means a device (as defined
in section 201(h)) that is intended for human use and is
subject to sections 510(k), 513(f)(2), 515, or 520(m).
``(2) Meaningful disruption.--The term `meaningful
disruption'--
``(A) means a change in production that is
reasonably likely to lead to a reduction in the supply
of a device by a manufacturer that is more than
negligible and affects the ability of the manufacturer
to fill orders or meet expected demand for its product;
``(B) does not include interruptions in
manufacturing due to matters such as routine
maintenance or insignificant changes in manufacturing
so long as the manufacturer expects to resume
operations in a reasonable or short period of time; and
``(C) does not include interruptions in
manufacturing of components or raw materials so long as
such interruptions do not result in a shortage of
finished product and the manufacturer expects to resume
operations in a reasonable or short period of time.
``(3) Shortage.--The term `shortage', with respect to a
device, means a period of time when the demand or projected
demand for the device within the United States exceeds the
supply of the device.''.
SEC. 4132. GAO REPORT ON INTRA-AGENCY COORDINATION.
(a) In General.--Not later than 18 months after the date of
enactment of this Act, the Comptroller General of the United States
shall submit to the Committee on Health, Education, Labor, and Pensions
of the Senate and the Committee on Energy and Commerce of the House of
Representatives a report examining the Food and Drug Administration's
intra-agency coordination, communication, and decision-making in
assessing device shortages and risks associated with the supply of
devices, and any efforts by the Food and Drug Administration to
mitigate any device shortages or to take corrective actions.
(b) Content.--The report shall include--
(1) consideration of--
(A) risks of creating, worsening, or extending a
shortage of a device associated with violations of
current good manufacturing practices;
(B) corrective and preventative actions with
respect to such violations requested by the Food and
Drug Administration;
(C) the effects of potential manufacturing
disruptions or shut-downs on potential device
shortages, which may include the discontinuance of
device manufacturing and marketing, or the
manufacturing of device components or parts;
(D) efforts to prioritize and expedite the review
of submissions for devices that the Secretary has
determined under section 506J(g) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 356j) to be in
shortage; and
(E) efforts to prioritize inspections of facilities
necessary for approval or clearance of devices
described in subparagraph (D);
(2) a description of how the Food and Drug Administration
proactively coordinates strategies to mitigate the consequences
of the violations, slow-downs, and shut-downs described in
paragraph (1) across agencies; and
(3) an evaluation of changes in relevant Food and Drug
Administration practices that such agency has proposed but not
yet implemented.
(c) Definition.--In this section, the term ``device'' has the
meaning given such term under section 506J(i)(1) of the Federal Food,
Drug, and Cosmetic Act, as added by section 4131.
PART V--EMERGENCY USE OF LABORATORY DEVELOPED TESTS
SEC. 4141. EMERGENCY USE OF LABORATORY DEVELOPED TESTS.
(a) In General.--For the time in which the public health emergency
under section 319 of the Public Health Service Act (42 U.S.C. 247d)
related to the coronavirus (COVID-19), declared by the Secretary of
Health and Human Services (referred to in this section as the
``Secretary'') on January 31, 2020, is in place (or such other period
of time determined by the Secretary), tests intended to diagnose COVID-
19 that are described in subsection (b) may be lawfully marketed in
accordance with this section.
(b) Criteria.--Tests described in subsection (a) may be lawfully
marketed, during the period described in such subsection, if such
test--
(1) is developed in a State that has notified the Secretary
of its intention to review tests intended to diagnose COVID-19;
(2) is developed in a laboratory with a certificate to
conduct high-complexity testing pursuant to section 353 of the
Public Health Service Act (42 U.S.C. 263a), and the developer
of such test--
(A) is pursuing an emergency use authorization
under section 564 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 360bbb-3) and provides updates
to the Secretary on efforts to pursue such
authorization;
(B) validates such test prior to use;
(C) notifies the Secretary of the assay validation;
and
(D) includes a statement together with the results
of the test that reads: ``This test was developed for
use as a part of a response to the public health
emergency declared to address the outbreak of COVID-19.
This test has not been reviewed by the Food and Drug
Administration.''; or
(3) is an in vitro diagnostic test for which the developer
of such test meets all of the requirements of subparagraphs (A)
through (D) of paragraph (2) with respect to the test.
(c) Disposition of Product.--Notwithstanding the termination of a
declaration under subsection (b) of section 564 of the Federal Food,
Drug, and Cosmetic Act, or a revocation under subsection (g) of such
section with respect to a product described in subsection (a), the
Secretary shall consult with the developer of such in vitro diagnostic
test with respect to the appropriate disposition of such test to ensure
that authorization of any in vitro diagnostic test under this section
shall continue to be effective to provide for continued use of such
product to prevent or detect COVID-19.
(d) In Vitro Diagnostic Test.--In this section, the term ``in vitro
diagnostic test'' has the meaning given the term ``in vitro diagnostic
product'' in section 809.3(a) of title 21, Code of Federal Regulations
(or successor regulations).
Subtitle B--Access to Health Care for COVID-19 Patients
PART I--COVERAGE OF TESTING AND PREVENTIVE SERVICES
SEC. 4201. COVERAGE OF DIAGNOSTIC TESTING FOR COVID-19.
(a) In General.--A group health plan and a health insurance issuer
offering group or individual health insurance coverage (including a
grandfathered health plan (as defined in section 1251(e) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18011(b))) shall provide
coverage, and shall not impose any cost-sharing (including deductibles,
copayments, and coinsurance) requirements or prior authorization or
other medical management requirements, for the following items and
services furnished during any portion of the public health emergency
declared by the Secretary of Health and Human Services pursuant to
section 319 of the Public Health Service Act on January 31, 2020, with
respect to COVID-19, beginning on or after the date of the enactment of
this Act:
(1) An in vitro diagnostic product (as defined in section
809.3(a) of title 21, Code of Federal Regulations) for the
detection of SARS-CoV-2 or the diagnosis of the virus that
causes COVID-19, and the administration of such an in vitro
diagnostic product, that--
(A) is approved, cleared, or authorized under
section 510(k), 513, 515, or 564 of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 360(k), 360c, 360e,
360bbb-3);
(B) is a clinical laboratory service performed in a
laboratory (including a public health laboratory)
certified to conduct high-complexity testing pursuant
to section 353 of the Public Health Service Act (42
U.S.C. 253a) for which the developer has requested, or
intends to request, emergency use authorization under
section 564 of the Federal Food, Drug, and Cosmetic Act
(21 U.S.C. 360bbb-3), unless and until the emergency
use authorization request under such section 564 has
been denied or the developer of such test does not
submit a request under such section within a reasonable
timeframe; or
(C) is developed in a State that has notified the
Secretary of Health and Human Services of its intention
to review tests intended to diagnose COVID-19.
(2) Items and services furnished to an individual during
health care provider office visits, urgent care center visits,
and emergency room visits that result in an order for or
administration of an in vitro diagnostic product described in
paragraph (1), but only to the extent such items and services
relate to the furnishing or administration of such product or
to the evaluation of such individual for purposes of
determining the need of such individual for such product.
SEC. 4202. PRICING OF DIAGNOSTIC TESTING.
(a) Reimbursement Rates.--A group health plan or a health insurance
issuer providing coverage of items and services described in section
201(a) with respect to an enrollee shall reimburse the provider of the
diagnostic testing as follows:
(1) If the health plan or issuer has a negotiated rate for
such service with such provider, such negotiated rate shall
apply.
(2) If the health plan or issuer does not have a negotiated
rate for such service with such provider, such plan or issuer
shall reimburse the provider in an amount that equals the cash
price for such service as listed by the provider on a public
internet website.
(b) Requirement to Publicize Cash Price for Diagnostic Testing for
COVID-19.--
(1) In general.--Each provider of a diagnostic test for
COVID-19 shall make public the cash price for such test on a
public internet website of such provider.
(2) Civil monetary penalties.--The Secretary of Health and
Human Services may impose a civil monetary penalty on any
provider of a diagnostic test for COVID-19 that is not in
compliance with paragraph (1) and has not completed a
corrective action plan to comply with the requirements of such
paragraph, in an amount not to exceed $300 per day that the
violation is ongoing.
SEC. 4203. RAPID COVERAGE OF PREVENTIVE SERVICES AND VACCINES FOR
CORONAVIRUS.
(a) In General.--Notwithstanding 2713(b) of the Public Health
Service Act (42 U.S.C. 300gg-13), the Secretary of Health and Human
Services, the Secretary of Labor, and the Secretary of the Treasury
shall require group health plans and health insurance issuers offering
group or individual health insurance to cover any qualifying
coronavirus preventive service, pursuant to section 2713(a) of the
Public Health Service Act (42 U.S.C. 300gg-13(a)). The requirement
described in this subsection shall take effect with respect to a
qualifying coronavirus prevention service on the specified date
described in subsection (b)(2).
(b) Definitions.--For purposes of this section:
(1) Qualifying coronavirus preventive service.--The term
``qualifying coronavirus preventive service'' means an item,
service, or immunization that is intended to prevent or
mitigate coronavirus disease 2019 and that is--
(A) an evidence-based item or service that has in
effect a rating of ``A'' or ``B'' in the current
recommendations of the United States Preventive
Services Task Force; or
(B) an immunization that has in effect a
recommendation from the Advisory Committee on
Immunization Practices of the Centers for Disease
Control and Prevention with respect to the individual
involved.
(2) Specified date.--The term ``specified date'' means the
date that is 15 business days after the date on which a
recommendation is made relating to the immunization as
described in such paragraph.
(3) Health insurance terms.--In this section, the terms
``group health plan'', ``health insurance issuer'', ``group
health insurance coverage'', and ``individual health insurance
coverage'' have the meanings given such terms in section 2791
of the Public Health Service Act (42 U.S.C. 300gg-91).
PART II--SUPPORT FOR HEALTH CARE PROVIDERS
SEC. 4211. SUPPLEMENTAL AWARDS FOR HEALTH CENTERS.
(a) Supplemental Awards.--Section 330(r) of the Public Health
Service Act (42 U.S.C. 254b(r)) is amended by adding at the end the
following:
``(6) Additional amounts for supplemental awards.--In
addition to any amounts made available pursuant to this
subsection, section 402A of this Act, or section 10503 of the
Patient Protection and Affordable Care Act, there is authorized
to be appropriated, and there is appropriated, out of any
monies in the Treasury not otherwise appropriated,
$1,320,000,000 for fiscal year 2020 for supplemental awards
under subsection (d) for the detection of SARS-CoV-2 or the
prevention, diagnosis, and treatment of COVID-19.''.
(b) Application of Provisions.--Amounts appropriated pursuant to
the amendment made by subsection (a) for fiscal year 2020 shall be
subject to the requirements contained in Public Law 116-94 for funds
for programs authorized under sections 330 through 340 of the Public
Health Service Act (42 U.S.C. 254 through 256).
SEC. 4212. ALLOWING PERMANENT DIRECT HIRE OF NDMS HEALTH CARE
PROFESSIONALS.
Section 2812(c)(4) of the Public Health Service Act (42 U.S.C.
300hh-11(c)(4)) is amended to read as follows:
``(4) Certain appointments.--If the Secretary determines
that the number of intermittent disaster response personnel
within the National Disaster Medical System under this section
is insufficient to address a public health emergency or
potential public health emergency, the Secretary may appoint
candidates directly to personnel positions for intermittent
disaster response within such system. The Secretary shall
provide updates on the number of vacant or unfilled positions
within such system to the congressional committees of
jurisdiction each quarter for which this authority is in
effect.''.
SEC. 4213. TELEHEALTH NETWORK AND TELEHEALTH RESOURCE CENTERS GRANT
PROGRAMS.
Section 330I of the Public Health Service Act (42 U.S.C. 254c-14)
is amended--
(1) in subsection (d)--
(A) in paragraph (1)--
(i) in the matter preceding subparagraph
(A), by striking ``projects to demonstrate how
telehealth technologies can be used through
telehealth networks'' and inserting ``evidence-
based projects that utilize telehealth
technologies through telehealth networks'';
(ii) in subparagraph (A)--
(I) by striking ``the quality of''
and inserting ``access to, and the
quality of,''; and
(II) by inserting ``and'' after the
semicolon;
(iii) by striking subparagraph (B);
(iv) by redesignating subparagraph (C) as
subparagraph (B); and
(v) in subparagraph (B), as so
redesignated, by striking ``and patients and
their families, for decisionmaking'' and
inserting ``, patients, and their families'';
and
(B) in paragraph (2)--
(i) by striking ``demonstrate how
telehealth technologies can be used'' and
inserting ``support initiatives that utilize
telehealth technologies''; and
(ii) by striking ``, to establish
telehealth resource centers'';
(2) in subsection (e), by striking ``4 years'' and
inserting ``5 years'';
(3) in subsection (f)--
(A) by striking paragraph (2);
(B) in paragraph (1)(B)--
(i) by redesignating clauses (i) through
(iii) as paragraphs (1) through (3),
respectively, and adjusting the margins
accordingly;
(ii) in paragraph (3), as so redesignated
by clause (i), by redesignating subclauses (I)
through (XII) as subparagraphs (A) through (L),
respectively, and adjusting the margins
accordingly; and
(iii) by striking ``(1) Telehealth network
grants--'' and all that follows through ``(B)
Telehealth networks--''; and
(C) in paragraph (3)(I), as so redesignated, by
inserting ``and substance use disorder'' after ``mental
health'' each place such term appears;
(4) in subsection (g)(2), by striking ``or improve'' and
inserting ``and improve'';
(5) by striking subsection (h);
(6) by redesignating subsections (i) through (p) as
subsection (h) through (o), respectively;
(7) in subsection (h), as so redesignated--
(A) in paragraph (1)--
(i) in subparagraph (B), by striking
``mental health, public health, long-term care,
home care, preventive'' and inserting ``mental
health care, public health services, long-term
care, home care, preventive care'';
(ii) in subparagraph (E), by inserting
``and regional'' after ``local''; and
(iii) by striking subparagraph (F); and
(B) in paragraph (2)(A), by striking ``medically
underserved areas or'' and inserting ``rural areas,
medically underserved areas, or'';
(8) in paragraph (2) of subsection (i), as so redesignated,
by striking ``ensure that--'' and all that follows through the
end of subparagraph (B) and inserting ``ensure that not less
than 50 percent of the funds awarded shall be awarded for
projects in rural areas.'';
(9) in subsection (j), as so redesignated--
(A) in paragraph (1)(B), by striking ``computer
hardware and software, audio and video equipment,
computer network equipment, interactive equipment, data
terminal equipment, and other''; and
(B) in paragraph (2)(F), by striking ``health care
providers and'';
(10) in subsection (k), as so redesignated--
(A) in paragraph (2), by striking ``40 percent''
and inserting ``20 percent''; and
(B) in paragraph (3), by striking ``(such as laying
cable or telephone lines, or purchasing or installing
microwave towers, satellite dishes, amplifiers, or
digital switching equipment)'';
(11) by striking subsections (q) and (r) and inserting the
following:
``(p) Report.--Not later than 4 years after the date of enactment
of the CARES Act, and every 5 years thereafter, the Secretary shall
prepare and submit to the Committee on Health, Education, Labor, and
Pensions of the Senate and the Committee on Energy and Commerce of the
House of Representatives a report on the activities and outcomes of the
grant programs under subsection (b).'';
(12) by redesignating subsection (s) as subsection (q); and
(13) in subsection (q), as so redesignated, by striking
``this section--'' and all that follows through the end of
paragraph (2) and inserting ``this section $29,000,000 for each
of fiscal years 2021 through 2025.''.
SEC. 4214. RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK
DEVELOPMENT, AND SMALL HEALTH CARE PROVIDER QUALITY
IMPROVEMENT GRANT PROGRAMS.
Section 330A of the Public Health Service Act (42 U.S.C. 254c) is
amended--
(1) in subsection (d)(2)--
(A) in subparagraph (A), by striking ``essential''
and inserting ``basic''; and
(B) in subparagraph (B)--
(i) in the matter preceding clause (i), by
inserting ``to'' after ``grants''; and
(ii) in clauses (i), (ii), and (iii), by
striking ``to'' each place such term appears;
(2) in subsection (e)--
(A) in paragraph (1)--
(i) by inserting ``improving and'' after
``outreach by'';
(ii) by inserting ``, through community
engagement and evidence-based or innovative,
evidence-informed models'' before the period of
the first sentence; and
(iii) by striking ``3 years'' and inserting
``5 years'';
(B) in paragraph (2)--
(i) in the matter preceding subparagraph
(A), by inserting ``shall'' after ``entity'';
(ii) in subparagraph (A), by striking
``shall be a rural public or rural nonprofit
private entity'' and inserting ``be an entity
with demonstrated experience serving, or the
capacity to serve, rural underserved
populations'';
(iii) in subparagraphs (B) and (C), by
striking ``shall'' each place such term
appears; and
(iv) in subparagraph (B)--
(I) in the matter preceding clause
(i), by inserting ``that'' after
``members''; and
(II) in clauses (i) and (ii), by
striking ``that'' each place such term
appears; and
(C) in paragraph (3)(C), by striking ``the local
community or region'' and inserting ``the rural
underserved populations in the local community or
region'';
(3) in subsection (f)--
(A) in paragraph (1)--
(i) in subparagraph (A)--
(I) in the matter preceding clause
(i), by striking ``promote, through
planning and implementation, the
development of integrated health care
networks that have combined the
functions of the entities participating
in the networks'' and inserting ``plan,
develop, and implement integrated
health care networks that
collaborate''; and
(II) in clause (ii), by striking
``essential health care services'' and
inserting ``basic health care services
and associated health outcomes''; and
(ii) by amending subparagraph (B) to read
as follows:
``(B) Grant periods.--The Director may award grants
under this subsection for periods of not more than 5
years.'';
(B) in paragraph (2)--
(i) in the matter preceding subparagraph
(A), by inserting ``shall'' after ``entity'';
(ii) in subparagraph (A), by striking
``shall be a rural public or rural nonprofit
private entity'' and inserting ``be an entity
with demonstrated experience serving, or the
capacity to serve, rural underserved
populations'';
(iii) in subparagraph (B)--
(I) in the matter preceding clause
(i)--
(aa) by striking ``shall'';
and
(bb) by inserting ``that''
after ``participants''; and
(II) in clauses (i) and (ii), by
striking ``that'' each place such term
appears; and
(iv) in subparagraph (C), by striking
``shall''; and
(C) in paragraph (3)--
(i) by amending clause (iii) of
subparagraph (C) to read as follows:
``(iii) how the rural underserved
populations in the local community or region to
be served will benefit from and be involved in
the development and ongoing operations of the
network;''; and
(ii) in subparagraph (D), by striking ``the
local community or region'' and inserting ``the
rural underserved populations in the local
community or region'';
(4) in subsection (g)--
(A) in paragraph (1)--
(i) by inserting ``, including activities
related to increasing care coordination,
enhancing chronic disease management, and
improving patient health outcomes'' before the
period of the first sentence; and
(ii) by striking ``3 years'' and inserting
``5 years'';
(B) in paragraph (2)--
(i) in the matter preceding subparagraph
(A), by inserting ``shall'' after ``entity'';
(ii) in subparagraphs (A) and (B), by
striking ``shall'' each place such term
appears; and
(iii) in subparagraph (A)(ii), by inserting
``or regional'' after ``local''; and
(C) in paragraph (3)(D), by striking ``the local
community or region'' and inserting ``the rural
underserved populations in the local community or
region'';
(5) in subsection (h)(3), in the matter preceding
subparagraph (A), by inserting ``, as appropriate,'' after
``the Secretary'';
(6) by amending subsection (i) to read as follows:
``(i) Report.--Not later than 4 years after the date of enactment
of the CARES Act, and every 5 years thereafter, the Secretary shall
prepare and submit to the Committee on Health, Education, Labor, and
Pensions of the Senate and the Committee on Energy and Commerce of the
House of Representatives a report on the activities and outcomes of the
grant programs under subsections (e), (f), and (g), including the
impact of projects funded under such programs on the health status of
rural residents with chronic conditions.''; and
(7) in subsection (j), by striking ``$45,000,000 for each
of fiscal years 2008 through 2012'' and inserting ``$79,500,000
for each of fiscal years 2021 through 2025''.
SEC. 4215. UNITED STATES PUBLIC HEALTH SERVICE MODERNIZATION.
(a) Commissioned Corps and Ready Reserve Corps.--Section 203 of the
Public Health Service Act (42 U.S.C. 204) is amended--
(1) in subsection (a)(1), by striking ``a Ready Reserve
Corps for service in time of national emergency'' and inserting
``, for service in time of a public health or national
emergency, a Ready Reserve Corps''; and
(2) in subsection (c)--
(A) in the heading, by striking ``Research'' and
inserting ``Reserve Corps'';
(B) in paragraph (1), by inserting ``during public
health or national emergencies'' before the period;
(C) in paragraph (2)--
(i) in the matter preceding subparagraph
(A), by inserting ``, consistent with paragraph
(1)'' after ``shall'';
(ii) in subparagraph (C), by inserting
``during such emergencies'' after ``members'';
and
(iii) in subparagraph (D), by inserting ``,
consistent with subparagraph (C)'' before the
period; and
(D) by adding at the end the following:
``(3) Statutory references to reserve.--A reference in any
Federal statute, except in the case of subsection (b), to the
`Reserve Corps' of the Public Health Service or to the
`reserve' of the Public Health Service shall be deemed to be a
reference to the Ready Reserve Corps.''.
(b) Deployment Readiness.--Section 203A(a)(1)(B) of the Public
Health Service Act (42 U.S.C. 204a(a)(1)(B)) is amended by striking
``Active Reserves'' and inserting ``Ready Reserve Corps''.
(c) Retirement of Commissioned Officers.--Section 211 of the Public
Health Service Act (42 U.S.C. 212) is amended--
(1) by striking ``the Service'' each place it appears and
inserting ``the Regular Corps'';
(2) in subsection (a)(4), by striking ``(in the case of an
officer in the Reserve Corps)'';
(3) in subsection (c)--
(A) in paragraph (1)--
(i) by striking ``or an officer of the
Reserve Corps''; and
(ii) by inserting ``or under section
221(a)(19)'' after ``subsection (a)''; and
(B) in paragraph (2), by striking ``Regular or
Reserve Corps'' and inserting ``Regular Corps or Ready
Reserve Corps''; and
(4) in subsection (f), by striking ``the Regular or Reserve
Corps of''.
(d) Rights, Privileges, etc. of Officers and Surviving
Beneficiaries.--Section 221 of the Public Health Service Act (42 U.S.C.
213a) is amended--
(1) in subsection (a), by adding at the end the following:
``(19) Chapter 1223, Retired Pay for Non-Regular Service.
``(20) Section 12601, Compensation: Reserve on active duty
accepting from any person.
``(21) Section 12684, Reserves: separation for absence
without authority or sentence to imprisonment.''; and
(2) in subsection (b)--
(A) by striking ``Secretary of Health, Education,
and Welfare or his designee'' and inserting ``Secretary
of Health and Human Services or the designee of such
secretary'';
(B) by striking ``(b) The authority vested'' and
inserting the following:
``(b)(1) The authority vested'';
(C) by striking ``For purposes of'' and inserting
the following:
``(2) For purposes of''; and
(D) by adding at the end the following:
``(3) For purposes of paragraph (19) of subsection (a), the terms
`Military department', `Secretary concerned', and `Armed forces' in
such title 10 shall be deemed to include, respectively, the Department
of Health and Human Services, the Secretary of Health and Human
Services, and the Commissioned Corps.''.
(e) Technical Amendments.--Title II of the Public Health Service
Act (42 U.S.C. 202 et seq.) is amended--
(1) in sections 204 and 207(c), by striking ``Regular or
Reserve Corps'' each place it appears and inserting ``Regular
Corps or Ready Reserve Corps'';
(2) in section 208(a), by striking ``Regular and Reserve
Corps'' each place it appears and inserting ``Regular Corps and
Ready Reserve Corps''; and
(3) in section 205(c), 206(c), 210, and 219, and in
subsections (a), (b), and (d) of section 207, by striking
``Reserve Corps'' each place it appears and inserting ``Ready
Reserve Corps''.
SEC. 4216. LIMITATION ON LIABILITY FOR VOLUNTEER HEALTH CARE
PROFESSIONALS DURING COVID-19 EMERGENCY RESPONSE.
(a) Limitation on Liability.--Except as provided in subsection (b),
a health care professional shall not be liable under Federal or State
law for any harm caused by an act or omission of the professional in
the provision of health care services during the public health
emergency declared by the Secretary of Health and Human Services
(referred to in this section as the ``Secretary'') pursuant to section
319 of the Public Health Service Act (42 U.S.C. 247d) on January 31,
2020 with respect to COVID-19, if--
(1) the professional is providing health care services in
response to such public health emergency, as a volunteer; and
(2) the act or omission occurs--
(A) in the course of providing health care
services;
(B) in the health care professional's capacity as a
volunteer;
(C) in the course of providing health care services
that are within the scope of the license, registration,
or certification of the volunteer, as defined by the
State of licensure, registration, or certification; and
(D) in a good faith belief that the individual
being treated is in need of health care services.
(b) Exceptions.--Subsection (a) does not apply if--
(1) the harm was caused by an act or omission constituting
willful or criminal misconduct, gross negligence, reckless
misconduct, or a conscious flagrant indifference to the rights
or safety of the individual harmed by the health care
professional; or
(2) the health care professional rendered the health care
services under the influence (as determined pursuant to
applicable State law) of alcohol or an intoxicating drug.
(c) Preemption.--
(1) In general.--This section preempts the laws of a State
or any political subdivision of a State to the extent that such
laws are inconsistent with this section, unless such laws
provide greater protection from liability.
(2) Volunteer protection act.--Protections afforded by this
section are in addition to those provided by the Volunteer
Protection Act of 1997 (Public Law 105-19).
(d) Definitions.--In this section--
(1) the term ``harm'' includes physical, nonphysical,
economic, and noneconomic losses;
(2) the term ``health care professional'' means an
individual who is licensed, registered, or certified under
Federal or State law to provide health care services;
(3) the term ``health care services'' means any services
provided by a health care professional, or by any individual
working under the supervision of a health care professional
that relate to--
(A) the diagnosis, prevention, or treatment of
COVID-19; or
(B) the assessment or care of the health of a human
being; and
(4) the term ``volunteer'' means a health care professional
who, with respect to the health care services rendered, does
not receive compensation or any other thing of value in lieu of
compensation, which compensation--
(A) includes a payment under any insurance policy
or health plan, or under any Federal or State health
benefits program; and
(B) excludes receipt of items to be used
exclusively for rendering health care services in the
health care professional's capacity as a volunteer
described in subsection (a)(1).
(e) Effective Date.--This section shall take effect upon the date
of enactment of this Act, and applies to a claim for harm only if the
act or omission that caused such harm occurred on or after the date of
enactment.
(f) Sunset.--This section shall be in effect only for the length of
the public health emergency declared by the Secretary of Health and
Human Services (referred to in this section as the ``Secretary'')
pursuant to section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020 with respect to COVID-19.
PART III--MISCELLANEOUS PROVISIONS
SEC. 4221. CONFIDENTIALITY AND DISCLOSURE OF RECORDS RELATING TO
SUBSTANCE USE DISORDER.
(a) Conforming Changes Relating to Substance Use Disorder.--
Subsections (a) and (h) of section 543 of the Public Health Service Act
(42 U.S.C. 290dd-2) are each amended by striking ``substance abuse''
and inserting ``substance use disorder''.
(b) Disclosures to Covered Entities Consistent With HIPAA.--
Paragraph (1) of section 543(b) of the Public Health Service Act (42
U.S.C. 290dd-2(b)) is amended to read as follows:
``(1) Consent.--The following shall apply with respect to
the contents of any record referred to in subsection (a):
``(A) Such contents may be used or disclosed in
accordance with the prior written consent of the
patient with respect to whom such record is maintained.
``(B) Once prior written consent of the patient has
been obtained, such contents may be used or disclosed
by a covered entity, business associate, or a program
subject to this section for purposes of treatment,
payment, and health care operations as permitted by the
HIPAA regulations. Any information so disclosed may
then be redisclosed in accordance with the HIPAA
regulations. Section 13405(c) of the Health Information
Technology and Clinical Health Act (42 U.S.C. 17935(c))
shall apply to all disclosures pursuant to subsection
(b)(1) of this section.
``(C) It shall be permissible for a patient's prior
written consent to be given once for all such future
uses or disclosures for purposes of treatment, payment,
and health care operations, until such time as the
patient revokes such consent in writing.
``(D) Section 13405(a) of the Health Information
Technology and Clinical Health Act (42 U.S.C. 17935(a))
shall apply to all disclosures pursuant to subsection
(b)(1) of this section.''.
(c) Disclosures of De-Identified Health Information to Public
Health Authorities.--Paragraph (2) of section 543(b) of the Public
Health Service Act (42 U.S.C. 290dd-2(b)), is amended by adding at the
end the following:
``(D) To a public health authority, so long as such
content meets the standards established in section
164.514(b) of title 45, Code of Federal Regulations (or
successor regulations) for creating de-identified
information.''.
(d) Definitions.--Section 543 of the Public Health Service Act (42
U.S.C. 290dd-2) is amended by adding at the end the following:
``(k) Definitions.--For purposes of this section:
``(1) Breach.--The term `breach' has the meaning given such
term for purposes of the HIPAA regulations.
``(2) Business associate.--The term `business associate'
has the meaning given such term for purposes of the HIPAA
regulations.
``(3) Covered entity.--The term `covered entity' has the
meaning given such term for purposes of the HIPAA regulations.
``(4) Health care operations.--The term `health care
operations' has the meaning given such term for purposes of the
HIPAA regulations.
``(5) HIPPA regulations.--The term `HIPAA regulations' has
the meaning given such term for purposes of parts 160 and 164
of title 45, Code of Federal Regulations.
``(6) Payment.--The term `payment' has the meaning given
such term for purposes of the HIPAA regulations.
``(7) Public health authority.--The term `public health
authority' has the meaning given such term for purposes of the
HIPAA regulations.
``(8) Treatment.--The term `treatment' has the meaning
given such term for purposes of the HIPAA regulations.
``(9) Unsecured protected health information.--The term
`unprotected health information' has the meaning given such
term for purposes of the HIPAA regulations.''.
(e) Use of Records in Criminal, Civil, or Administrative
Investigations, Actions, or Proceedings.--Subsection (c) of section 543
of the Public Health Service Act (42 U.S.C. 290dd-2(c)) is amended to
read as follows:
``(c) Use of Records in Criminal, Civil, or Administrative
Contexts.--Except as otherwise authorized by a court order under
subsection (b)(2)(C) or by the consent of the patient, a record
referred to in subsection (a), or testimony relaying the information
contained therein, may not be disclosed or used in any civil, criminal,
administrative, or legislative proceedings conducted by any Federal,
State, or local authority, including with respect to the following
activities:
``(1) Such record or testimony shall not be entered into
evidence in any criminal prosecution or civil action before a
Federal or State court.
``(2) Such record or testimony shall not form part of the
record for decision or otherwise be taken into account in any
proceeding before a Federal, State, or local agency.
``(3) Such record or testimony shall not be used by any
Federal, State, or local agency for a law enforcement purpose
or to conduct any law enforcement investigation.
``(4) Such record or testimony shall not be used in any
application for a warrant.''.
(f) Penalties.--Subsection (f) of section 543 of the Public Health
Service Act (42 U.S.C. 290dd-2) is amended to read as follows:
``(f) Penalties.--The provisions of sections 1176 and 1177 of the
Social Security Act shall apply to a violation of this section to the
extent and in the same manner as such provisions apply to a violation
of part C of title XI of such Act. In applying the previous sentence--
``(1) the reference to `this subsection' in subsection
(a)(2) of such section 1176 shall be treated as a reference to
`this subsection (including as applied pursuant to section
543(f) of the Public Health Service Act)'; and
``(2) in subsection (b) of such section 1176--
``(A) each reference to `a penalty imposed under
subsection (a)' shall be treated as a reference to `a
penalty imposed under subsection (a) (including as
applied pursuant to section 543(f) of the Public Health
Service Act)'; and
``(B) each reference to `no damages obtained under
subsection (d)' shall be treated as a reference to `no
damages obtained under subsection (d) (including as
applied pursuant to section 543(f) of the Public Health
Service Act)'.''.
(g) Antidiscrimination.--Section 543 of the Public Health Service
Act (42 U.S.C. 290dd-2) is amended by inserting after subsection (h)
the following:
``(i) Antidiscrimination.--
``(1) In general.--No entity shall discriminate against an
individual on the basis of information received by such entity
pursuant to an inadvertent or intentional disclosure of
records, or information contained in records, described in
subsection (a) in--
``(A) admission, access to, or treatment for health
care;
``(B) hiring, firing, or terms of employment, or
receipt of worker's compensation;
``(C) the sale, rental, or continued rental of
housing;
``(D) access to Federal, State, or local courts; or
``(E) access to, approval of, or maintenance of
social services and benefits provided or funded by
Federal, State, or local governments.
``(2) Recipients of federal funds.--No recipient of Federal
funds shall discriminate against an individual on the basis of
information received by such recipient pursuant to an
intentional or inadvertent disclosure of such records or
information contained in records described in subsection (a) in
affording access to the services provided with such funds.''.
(h) Notification in Case of Breach.--Section 543 of the Public
Health Service Act (42 U.S.C. 290dd-2), as amended by subsection (g),
is further amended by inserting after subsection (i) the following:
``(j) Notification in Case of Breach.--The provisions of section
13402 of the HITECH Act (42 U.S.C. 17932) shall apply to a program or
activity described in subsection (a), in case of a breach of records
described in subsection (a), to the same extent and in the same manner
as such provisions apply to a covered entity in the case of a breach of
unsecured protected health information.''.
(i) Regulations.--
(1) In general.--The Secretary of Health and Human
Services, in consultation with appropriate Federal agencies,
shall make such revisions to regulations as may be necessary
for implementing and enforcing the amendments made by this
section, such that such amendments shall apply with respect to
uses and disclosures of information occurring on or after the
date that is 12 months after the date of enactment of this Act.
(2) Easily understandable notice of privacy practices.--Not
later than 1 year after the date of enactment of this Act, the
Secretary of Health and Human Services, in consultation with
appropriate legal, clinical, privacy, and civil rights experts,
shall update section 164.520 of title 45, Code of Federal
Regulations, so that covered entities and entities creating or
maintaining the records described in subsection (a) provide
notice, written in plain language, of privacy practices
regarding patient records referred to in section 543(a) of the
Public Health Service Act (42 U.S.C. 290dd-2(a)), including--
(A) a statement of the patient's rights, including
self-pay patients, with respect to protected health
information and a brief description of how the
individual may exercise these rights (as required by
subsection (b)(1)(iv) of such section 164.520); and
(B) a description of each purpose for which the
covered entity is permitted or required to use or
disclose protected health information without the
patient's written authorization (as required by
subsection (b)(2) of such section 164.520).
(j) Rules of Construction.--Nothing in this title or the amendments
made by this title shall be construed to limit--
(1) a patient's right, as described in section 164.522 of
title 45, Code of Federal Regulations, or any successor
regulation, to request a restriction on the use or disclosure
of a record referred to in section 543(a) of the Public Health
Service Act (42 U.S.C. 290dd-2(a)) for purposes of treatment,
payment, or health care operations; or
(2) a covered entity's choice, as described in section
164.506 of title 45, Code of Federal Regulations, or any
successor regulation, to obtain the consent of the individual
to use or disclose a record referred to in such section 543(a)
to carry out treatment, payment, or health care operation.
(k) Sense of Congress.--It is the sense of the Congress that--
(1) any person treating a patient through a program or
activity with respect to which the confidentiality requirements
of section 543 of the Public Health Service Act (42 U.S.C.
290dd-2) apply is encouraged to access the applicable State-
based prescription drug monitoring program when clinically
appropriate;
(2) patients have the right to request a restriction on the
use or disclosure of a record referred to in section 543(a) of
the Public Health Service Act (42 U.S.C. 290dd-2(a)) for
treatment, payment, or health care operations;
(3) covered entities should make every reasonable effort to
the extent feasible to comply with a patient's request for a
restriction regarding such use or disclosure;
(4) for purposes of applying section 164.501 of title 45,
Code of Federal Regulations, the definition of health care
operations shall have the meaning given such term in such
section, except that clause (v) of paragraph (6) shall not
apply; and
(5) programs creating records referred to in section 543(a)
of the Public Health Service Act (42 U.S.C. 290dd-2(a)) should
receive positive incentives for discussing with their patients
the benefits to consenting to share such records.
SEC. 4222. NUTRITION SERVICES.
(a) Definitions.--In this section, the terms ``Assistant
Secretary'', ``Secretary'', ``State agency'', and ``area agency on
aging'' have the meanings given the terms in section 102 of the Older
Americans Act of 1965 (42 U.S.C. 3002).
(b) Nutrition Services Transfer Criteria.--During any portion of
the COVID-19 public health emergency declared under section 319 of the
Public Health Service Act (42 U.S.C. 247d), the Secretary shall allow a
State agency or an area agency on aging, without prior approval, to
transfer not more than 100 percent of the funds received by the State
agency or area agency on aging, respectively, and attributable to funds
appropriated under paragraph (1) or (2) of section 303(b) of the Older
Americans Act of 1965 (42 U.S.C. 3023(b)), between subpart 1 and
subpart 2 of part C (42 U.S.C. 3030d-2 et seq.) for such use as the
State agency or area agency on aging, respectively, considers
appropriate to meet the needs of the State or area served.
(c ) Home-delivered Nutrition Services Waiver.--For purposes of
State agencies determining the delivery of nutrition services under
section 337 of the Older Americans Act of 1965 (42 U.S.C. 3030g),
during the period of the COVID-19 public health emergency declared
under section 319 of the Public Health Service Act (42 U.S.C. 247d),
the same meaning shall be given to an individual who is unable to
obtain nutrition because the individual is practicing social distancing
due to the emergency as is given to an individual who is homebound by
reason of illness.
(d) Dietary Guidelines Waiver.--To facilitate implementation of
subparts 1 and 2 of part C of title III of the Older Americans Act of
1965 (42 U.S.C. 3030d-2 et seq.) during any portion of the COVID-19
public health emergency declared under section 319 of the Public Health
Service Act (42 U.S.C. 247d), the Assistant Secretary shall waive the
requirements for meals provided under those subparts to comply with the
requirements of clauses (i) and (ii) of section 339(2)(A) of such Act
(42 U.S.C. 3030g-21(2)(A)).
SEC. 4223. GUIDANCE ON PROTECTED HEALTH INFORMATION.
Not later than 180 days after the date of enactment of this Act,
the Secretary of Health and Human Services shall issue guidance on the
sharing of patients' protected health information pursuant to section
160.103 of title 45, Code of Federal Regulations (or any successor
regulations) 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) with respect to COVID-19, during
the emergency involving Federal primary responsibility determined to
exist by the President under section 501(b) of the Robert T. Stafford
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5191(b)) with
respect to COVID-19, and during the national emergency declared by the
President under the National Emergencies Act (50 U.S.C. 1601 et seq.)
with respect to COVID-19. Such guidance shall include information on
compliance with the regulations promulgated pursuant to section 264(c)
of the Health Insurance Portability and Accountability Act of 1996 (42
U.S.C. 1320d-2 note) and applicable policies, including such policies
that may come into effect during such emergencies.
SEC. 4224. REAUTHORIZATION OF HEALTHY START PROGRAM.
Section 330H of the Public Health Service Act (42 U.S.C. 254c-8) is
amended--
(1) in subsection (a)--
(A) in paragraph (1), by striking ``, during fiscal
year 2001 and subsequent years,''; and
(B) in paragraph (2), by inserting ``or increasing
above the national average'' after ``areas with high'';
(2) in subsection (b)--
(A) in paragraph (1), by striking ``consumers of
project services, public health departments, hospitals,
health centers under section 330'' and inserting
``participants and former participants of project
services, public health departments, hospitals, health
centers under section 330, State substance abuse
agencies''; and
(B) in paragraph (2)--
(i) in subparagraph (A), by striking ``such
as low birthweight'' and inserting ``including
poor birth outcomes (such as low birthweight
and preterm birth) and social determinants of
health'';
(ii) by redesignating subparagraph (B) as
subparagraph (C);
(iii) by inserting after subparagraph (A),
the following:
``(B) Communities with--
``(i) high rates of infant mortality or
poor perinatal outcomes; or
``(ii) high rates of infant mortality or
poor perinatal outcomes in specific
subpopulations within the community.''; and
(iv) in subparagraph (C) (as so
redesignated)--
(I) by redesignating clauses (i)
and (ii) as clauses (ii) and (iii),
respectively;
(II) by inserting before clause
(ii) (as so redesignated) the
following:
``(i) collaboration with the local
community in the development of the project;'';
(III) in clause (ii) (as so
redesignated), by striking ``and'' at
the end;
(IV) in clause (iii) (as so
redesignated), by striking the period
and inserting ``; and''; and
(V) by adding at the end the
following:
``(iv) the use and collection of data
demonstrating the effectiveness of such program
in decreasing infant mortality rates and
improving perinatal outcomes, as applicable, or
the process by which new applicants plan to
collect this data.'';
(3) in subsection (c)--
(A) by striking ``Recipients of grants'' and
inserting the following:
``(1) In general.--Recipients of grants''; and
(B) by adding at the end the following:
``(2) Other programs.--The Secretary shall ensure
coordination of the program carried out pursuant to this
section with other programs and activities related to the
reduction of the rate of infant mortality and improved
perinatal and infant health outcomes supported by the
Department.'';
(4) in subsection (e)--
(A) in paragraph (1), by striking ``appropriated--
'' and all that follows through the end and inserting
``appropriated $122,500,000 for each of fiscal years
2020 through 2024.''; and
(B) in paragraph (2)(B), by adding at the end the
following: ``Evaluations may also include, to the
extent practicable, information related to--
``(i) progress toward achieving any grant
metrics or outcomes related to reducing infant
mortality rates, improving perinatal outcomes,
or reducing the disparity in health status;
``(ii) recommendations on potential
improvements that may assist with addressing
gaps, as applicable and appropriate; and
``(iii) the extent to which the grantee
coordinated with the community in which the
grantee is located in the development of the
project and delivery of services, including
with respect to technical assistance and
mentorship programs.''; and
(5) by adding at the end the following:
``(f) GAO Report.--
``(1) In general.--Not later than 4 years after the date of
the enactment of this subsection, the Comptroller General of
the United States shall conduct an independent evaluation, and
submit to the appropriate Committees of Congress a report,
concerning the Healthy Start program under this section.
``(2) Evaluation.--In conducting the evaluation under
paragraph (1), the Comptroller General shall consider, as
applicable and appropriate, information from the evaluations
under subsection (e)(2)(B).
``(3) Report.--The report described in paragraph (1) shall
review, assess, and provide recommendations, as appropriate, on
the following:
``(A) The allocation of Healthy Start program
grants by the Health Resources and Services
Administration, including considerations made by such
Administration regarding disparities in infant
mortality or perinatal outcomes among urban and rural
areas in making such awards.
``(B) Trends in the progress made toward meeting
the evaluation criteria pursuant to subsection
(e)(2)(B), including programs which decrease infant
mortality rates and improve perinatal outcomes,
programs that have not decreased infant mortality rates
or improved perinatal outcomes, and programs that have
made an impact on disparities in infant mortality or
perinatal outcomes.
``(C) The ability of grantees to improve health
outcomes for project participants, promote the
awareness of the Healthy Start program services,
incorporate and promote family participation,
facilitate coordination with the community in which the
grantee is located, and increase grantee accountability
through quality improvement, performance monitoring,
evaluation, and the effect such metrics may have toward
decreasing the rate of infant mortality and improving
perinatal outcomes.
``(D) The extent to which such Federal programs are
coordinated across agencies and the identification of
opportunities for improved coordination in such Federal
programs and activities.''.
Subtitle C--Innovation
SEC. 4301. REMOVING THE CAP ON OTA.
Section 319L(c)(5)(A)(ii) of the Public Health Service Act (42
U.S.C. 247d-7e(c)(5)(A)(ii)) is amended to read as follows:
``(ii) Limitations on authority.--To the
maximum extent practicable, competitive
procedures shall be used when entering into
transactions to carry out projects under this
subsection.''.
SEC. 4302. EXTENDING THE PRIORITY REVIEW PROGRAM FOR AGENTS THAT
PRESENT NATIONAL SECURITY THREATS.
Section 565A of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
360bbb-4a) is amended by striking subsection (g).
SEC. 4303. PRIORITY ZOONOTIC ANIMAL DRUGS.
Chapter V of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
351 et seq.) is amended by inserting after section 512 the following:
``SEC. 512A. PRIORITY ZOONOTIC ANIMAL DRUGS.
``(a) In General.--The Secretary shall, at the request of the
sponsor intending to submit an application for approval of a new animal
drug under section 512(b)(1) or an application for conditional approval
of a new animal drug under section 571, expedite the development and
review of such new animal drug if preliminary clinical evidence
indicates that the new animal drug, alone or in combination with 1 or
more other animal drugs, has the potential to prevent or treat a
zoonotic disease in animals, including a vector borne-disease, that has
the potential to cause serious adverse health consequences for, or
serious or life-threatening diseases in, humans.
``(b) Request for Designation.--The sponsor of a new animal drug
may request the Secretary to designate a new animal drug described in
subsection (a) as a priority zoonotic animal drug. A request for the
designation may be made concurrently with, or at any time after, the
opening of an investigational new animal drug file under section 512(j)
or the filing of an application under section 512(b)(1) or 571.
``(c) Designation.--
``(1) In general.--Not later than 60 calendar days after
the receipt of a request under subsection (b), the Secretary
shall determine whether the new animal drug that is the subject
of the request meets the criteria described in subsection (a).
If the Secretary determines that the new animal drug meets the
criteria, the Secretary shall designate the new animal drug as
a priority zoonotic animal drug and shall take such actions as
are appropriate to expedite the development and review of the
application for approval or conditional approval of such new
animal drug.
``(2) Actions.--The actions to expedite the development and
review of an application under paragraph (1) may include, as
appropriate--
``(A) taking steps to ensure that the design of
clinical trials is as efficient as practicable, when
scientifically appropriate, such as by utilizing novel
trial designs or drug development tools (including
biomarkers) that may reduce the number of animals
needed for studies;
``(B) providing timely advice to, and interactive
communication with, the sponsor (which may include
meetings with the sponsor and review team) regarding
the development of the new animal drug to ensure that
the development program to gather the nonclinical and
clinical data necessary for approval is as efficient as
practicable;
``(C) involving senior managers and review staff
with experience in zoonotic or vector-borne disease to
facilitate collaborative, cross-disciplinary review,
including, as appropriate, across agency centers; and
``(D) implementing additional administrative or
process enhancements, as necessary, to facilitate an
efficient review and development program.''.
Subtitle D--Finance Committee
SEC. 4401. EXEMPTION FOR TELEHEALTH SERVICES.
(a) In General.--Paragraph (2) of section 223(c) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
``(E) Safe harbor for absence of deductible for
telehealth.--In the case of plan years beginning on or
before December 31, 2021, a plan shall not fail to be
treated as a high deductible health plan by reason of
failing to have a deductible for telehealth and other
remote care services.''.
(b) Certain Coverage Disregarded.--Clause (ii) of section
223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by
striking ``or long-term care'' and inserting ``long-term care, or (in
the case of plan years beginning on or before December 31, 2021)
telehealth and other remote care''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
SEC. 4402. INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL PRODUCTS AS
QUALIFIED MEDICAL EXPENSES.
(a) HSAs.--Section 223(d)(2) of the Internal Revenue Code of 1986
is amended--
(1) by striking the last sentence of subparagraph (A) and
inserting the following: ``For purposes of this subparagraph,
amounts paid for menstrual care products shall be treated as
paid for medical care.''; and
(2) by adding at the end the following new subparagraph:
``(D) Menstrual care product.--For purposes of this
paragraph, the term `menstrual care product' means a
tampon, pad, liner, cup, sponge, or similar product
used by individuals with respect to menstruation or
other genital-tract secretions.''.
(b) Archer MSAs.--Section 220(d)(2)(A) of such Code is amended by
striking the last sentence and inserting the following: ``For purposes
of this subparagraph, amounts paid for menstrual care products (as
defined in section 223(d)(2)(D)) shall be treated as paid for medical
care.''.
(c) Health Flexible Spending Arrangements and Health Reimbursement
Arrangements.--Section 106 of such Code is amended by striking
subsection (f) and inserting the following new subsection:
``(f) Reimbursements for Menstrual Care Products.--For purposes of
this section and section 105, expenses incurred for menstrual care
products (as defined in section 223(d)(2)(D)) shall be treated as
incurred for medical care.''.
(d) Effective Dates.--
(1) Distributions from savings accounts.--The amendment
made by subsections (a) and (b) shall apply to amounts paid
after December 31, 2019.
(2) Reimbursements.--The amendment made by subsection (c)
shall apply to expenses incurred after December 31, 2019.
SEC. 4403. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.
(a) In General.--Section 223(c)(1) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
``(D) Treatment of direct primary care service
arrangements.--
``(i) In general.--A direct primary care
service arrangement shall not be treated as a
health plan for purposes of subparagraph
(A)(ii).
``(ii) Direct primary care service
arrangement.--For purposes of this paragraph--
``(I) In general.--The term `direct
primary care service arrangement'
means, with respect to any individual,
an arrangement under which such
individual is provided medical care (as
defined in section 213(d)) consisting
solely of primary care services
provided by primary care practitioners
(as defined in section 1833(x)(2)(A) of
the Social Security Act, determined
without regard to clause (ii) thereof),
if the sole compensation for such care
is a fixed periodic fee.
``(II) Limitation.--With respect to
any individual for any month, such term
shall not include any arrangement if
the aggregate fees for all direct
primary care service arrangements
(determined without regard to this
subclause) with respect to such
individual for such month exceed $150
(twice such dollar amount in the case
of an individual with any direct
primary care service arrangement (as so
determined) that covers more than one
individual).
``(iii) Certain services specifically
excluded from treatment as primary care
services.--For purposes of this paragraph, the
term `primary care services' shall not
include--
``(I) procedures that require the
use of general anesthesia, and
``(II) laboratory services not
typically administered in an ambulatory
primary care setting.
The Secretary, after consultation with the
Secretary of Health and Human Services, shall
issue regulations or other guidance regarding
the application of this clause.''.
(b) Direct Primary Care Service Arrangement Fees Treated as Medical
Expenses.--Section 223(d)(2)(C) is amended by striking ``or'' at the
end of clause (iii), by striking the period at the end of clause (iv)
and inserting ``, or'', and by adding at the end the following new
clause:
``(v) any direct primary care service arrangement.''.
(c) Inflation Adjustment.--Section 223(g)(1) of such Code is
amended--
(1) by inserting ``, (c)(1)(D)(ii)(II),'' after ``(b)(2),''
each place such term appears, and
(2) in subparagraph (B), by inserting ``and (iii)'' after
``clause (ii)'' in clause (i), by striking ``and'' at the end
of clause (i), by striking the period at the end of clause (ii)
and inserting ``, and'', and by inserting after clause (ii) the
following new clause:
``(iii) in the case of the dollar amount in
subsection (c)(1)(D)(ii)(II) for taxable years
beginning in calendar years after 2020,
`calendar year 2019'.''''.
(d) Reporting of Direct Primary Care Service Arrangement Fees on w-
2.--Section 6051(a) of such Code is amended by striking ``and'' at the
end of paragraph (16), by striking the period at the end of paragraph
(17) and inserting ``, and'', and by inserting after paragraph (17) the
following new paragraph:
``(18) in the case of a direct primary care service
arrangement (as defined in section 223(c)(1)(D)(ii)) which is
provided in connection with employment, the aggregate fees for
such arrangement for such employee.''.
(e) Effective Date.--The amendments made by this section shall
apply to months beginning after December 31, 2019, in taxable years
ending after such date.
SEC. 4404. INCREASING MEDICARE TELEHEALTH FLEXIBILITIES DURING
EMERGENCY PERIOD.
Section 1135 of the Social Security Act (42 U.S.C. 1320b-5) is
amended--
(1) in subsection (b)(8), by striking ``to an individual by
a qualified provider (as defined in subsection (g)(3))'' and
all that follows through the period and inserting ``, the
requirements of section 1834(m).''; and
(2) in subsection (g), by striking paragraph (3).
SEC. 4405. ENHANCING MEDICARE TELEHEALTH SERVICES FOR FEDERALLY
QUALIFIED HEALTH CENTERS AND RURAL HEALTH CLINICS DURING
EMERGENCY PERIOD.
Section 1834(m) of the Social Security Act (42 U.S.C. 1395m(m)) is
amended--
(1) in the first sentence of paragraph (1), by striking
``The Secretary'' and inserting ``Subject to paragraph (8), the
Secretary'';
(2) in paragraph (2)(A), by striking ``The Secretary'' and
inserting ``Subject to paragraph (8), the Secretary'';
(3) in paragraph (4)--
(A) in subparagraph (A), by striking ``The term''
and inserting ``Subject to paragraph (8), the term'';
and
(B) in subparagraph (F)(i), by striking ``The
term'' and inserting ``Subject to paragraph (8), the
term''; and
(4) by adding at the end the following new paragraph:
``(8) Enhancing telehealth services for federally qualified
health centers and rural health clinics during emergency
period.--
``(A) In general.--During the emergency period
described in section 1135(g)(1)(B)--
``(i) the Secretary shall pay for
telehealth services that are furnished via a
telecommunications system by a Federally
qualified health center or a rural health
clinic to an eligible telehealth individual
enrolled under this part notwithstanding that
the Federally qualified health center or rural
clinic providing the telehealth service is not
at the same location as the beneficiary;
``(ii) the amount of payment to a Federally
qualified health center or rural health clinic
that serves as a distant site for such a
telehealth service shall be determined under
subparagraph (B); and
``(iii) for purposes of this subsection--
``(I) the term `distant site'
includes a Federally qualified health
center or rural health clinic that
furnishes a telehealth service to an
eligible telehealth individual; and
``(II) the term `telehealth
services' includes a rural health
clinic service or Federally qualified
health center service that is furnished
using telehealth to the extent that
payment codes corresponding to services
identified by the Secretary under
clause (i) or (ii) of paragraph (4)(F)
are listed on the corresponding claim
for such rural health clinic service or
Federally qualified health center
service.
``(B) Special payment rule.--The Secretary shall
develop and implement payment methods that apply under
this subsection to a Federally qualified health center
or rural health clinic that serves as a distant site
that furnishes a telehealth service to an eligible
telehealth individual during such emergency period.
Such payment methods shall be based on a composite rate
that is similar to the payment that applies to payment
for comparable telehealth services under the physician
fee schedule under section 1848. Notwithstanding any
other provision of law, the Secretary may implement
such payment methods through program instruction or
otherwise.''.
SEC. 4406. TEMPORARY WAIVER OF REQUIREMENT FOR FACE-TO-FACE VISITS
BETWEEN HOME DIALYSIS PATIENTS AND PHYSICIANS.
Section 1881(b)(3)(B) of the Social Security Act (42 U.S.C.
1395rr(b)(3)(B)) is amended--
(1) in clause (i), by striking ``clause (ii)'' and
inserting ``clauses (ii) and (iii)'';
(2) in clause (ii), in the matter preceding subclause (I),
by striking ``Clause (i)'' and inserting ``Except as provided
in clause (iii), clause (i)''; and
(3) by adding at the end the following new clause:
``(iii) The Secretary may waive the
provisions of clause (ii) during the emergency
period described in section 1135(g)(1)(B).''.
SEC. 4407. IMPROVING CARE PLANNING FOR MEDICARE HOME HEALTH SERVICES.
(a) Part A Provisions.--Section 1814(a) of the Social Security Act
(42 U.S.C. 1395f(a)) is amended--
(1) in paragraph (2)--
(A) in the matter preceding subparagraph (A), by
inserting ``, a nurse practitioner or clinical nurse
specialist (as such terms are defined in section
1861(aa)(5)) who is working in accordance with State
law, or a physician assistant (as defined in section
1861(aa)(5)) under the supervision of a physician, who
is'' after ``in the case of services described in
subparagraph (C), a physician''; and
(B) in subparagraph (C)--
(i) by inserting ``, a nurse practitioner,
a clinical nurse specialist, or a physician
assistant (as the case may be)'' after
``physician'' the first 2 times it appears; and
(ii) by striking ``, and, in the case of a
certification made by a physician'' and all
that follows through ``face-to-face encounter''
and inserting ``, and, in the case of a
certification made by a physician after January
1, 2010, or by a nurse practitioner, clinical
nurse specialist, or physician assistant (as
the case may be) after a date specified by the
Secretary (but in no case later than the date
that is 6 months after the date of the
enactment of the CARES Act), prior to making
such certification a physician, nurse
practitioner, clinical nurse specialist, or
physician assistant must document that a
physician, nurse practitioner, clinical nurse
specialist, or physician assistant has had a
face-to-face encounter'';
(2) in the third sentence--
(A) by striking ``physician certification'' and
inserting ``certification'';
(B) by inserting ``(or in the case of regulations
to implement the amendments made by section 4407 of the
CARES Act, the Secretary shall prescribe regulations,
which shall become effective no later than 6 months
after the enactment of such Act))'' after ``1981''; and
(C) by striking ``a physician who'' and inserting
``a physician, nurse practitioner, clinical nurse
specialist, certified nurse-midwife, or physician
assistant who''; and
(3) in the fourth sentence, by inserting ``, nurse
practitioner, clinical nurse specialist, certified nurse-
midwife, or physician assistant'' after ``physician''; and
(4) in the fifth sentence--
(A) by inserting ``or no later than six months
after the enactment of this legislation for purposes of
documentation for certification and recertification
made under paragraph (2) by a nurse practitioner,
clinical nurse specialist, certified nurse-midwife, or
physician assistant,''; and
(B) by inserting ``, nurse practitioner, clinical
nurse specialist, certified nurse-midwife, or physician
assistant'' after ``of the physician''.
(b) Part B Provisions.--Section 1835(a) of the Social Security Act
(42 U.S.C. 1395n(a)) is amended--
(1) in paragraph (2)--
(A) in the matter preceding subparagraph (A), by
inserting ``, a nurse practitioner or clinical nurse
specialist (as those terms are defined in section
1861(aa)(5)) who is working in accordance with State
law, or a physician assistant (as defined in section
1861(aa)(5)) under the supervision of a physician, who
is'' after ``in the case of services described in
subparagraph (C), a physician''; and
(B) in subparagraph (A)--
(i) in each of clauses (ii) and (iii) of
subparagraph (A) by inserting ``, a nurse
practitioner, a clinical nurse specialist, or a
physician assistant (as the case may be)''
after ``physician''; and
(ii) in clause (iv), by striking ``after
January 1, 2010'' and all that follows through
``face-to-face encounter'' and inserting ``made
by a physician after January 1, 2010, or by a
nurse practitioner, clinical nurse specialist,
or physician assistant (as the case may be)
after a date specified by the Secretary (but in
no case later than the date that is 6 months
after the date of the enactment of the CARES
Act), prior to making such certification a
physician, nurse practitioner, clinical nurse
specialist, certified nurse-midwife, or
physician assistant must document that a
physician, nurse practitioner, clinical nurse
specialist, or physician assistant has had a
face-to-face encounter'';
(2) in the third sentence, by inserting ``, nurse
practitioner, clinical nurse specialist, or physician assistant
(as the case may be)'' after physician;
(3) in the fourth sentence--
(A) by striking ``physician certification'' and
inserting ``certification'';
(B) by inserting ``(or in the case of regulations
to implement the amendments made by section 4407 of the
CARES Act the Secretary shall prescribe regulations
which shall become effective no later than 6 months
after the enactment of such Act))'' after ``1981''; and
(C) by striking ``a physician who'' and inserting
``a physician, nurse practitioner, clinical nurse
specialist, or physician assistant who'';
(4) in the fifth sentence, by inserting ``, nurse
practitioner, clinical nurse specialist, or physician
assistant'' after ``physician''; and
(5) in the sixth sentence--
(A) by inserting ``or no later than six months
after the enactment of this legislation for purposes of
documentation for certification and recerification made
under paragraph (2) by a nurse practitioner, clinical
nurse specialist, certified nurse-midwife, or physician
assistant,'' after ``January 1, 2019''; and
(B) by inserting ``, nurse practitioner, clinical
nurse specialist, certified nurse-midwife, or physician
assistant'' after ``of the physician''.
(c) Definition Provisions.--
(1) Home health services.--Section 1861(m) of the Social
Security Act (42 U.S.C. 1395x(m)) is amended--
(A) in the matter preceding paragraph (1)--
(i) by inserting ``, a nurse practitioner
or a clinical nurse specialist (as those terms
are defined in subsection (aa)(5)), or a
physician assistant (as defined in subsection
(aa)(5))'' after ``physician'' the first place
it appears; and
(ii) by inserting ``, a nurse practitioner,
a clinical nurse specialist, or a physician
assistant'' after ``physician'' the second
place it appears; and
(B) in paragraph (3), by inserting ``, a nurse
practitioner, a clinical nurse specialist, or a
physician assistant'' after ``physician''.
(2) Home health agency.--Section 1861(o)(2) of the Social
Security Act (42 U.S.C. 1395x(o)(2)) is amended--
(A) by inserting ``, nurse practitioners or
clinical nurse specialists (as those terms are defined
in subsection (aa)(5)), certified nurse-midwives (as
defined in subsection (gg)), or physician assistants
(as defined in subsection (aa)(5))'' after
``physicians''; and
(B) by inserting ``, nurse practitioner, clinical
nurse specialist, certified nurse-midwife, physician
assistant,'' after ``physician''.
(3) Covered osteoporosis drug.--Section 1861(kk)(1) of the
Social Security Act (42 U.S.C. 1395x(kk)(1)) is amended by
inserting ``, nurse practitioner or clinical nurse specialist
(as those terms are defined in subsection (aa)(5)), certified
nurse-midwive (as defined in subsection (gg)), or physician
assistant (as defined in subsection 1820(aa)(5))'' after
``attending physician''.
(d) Home Health Prospective Payment System Provisions.--Section
1895 of the Social Security Act (42 U.S.C. 1395fff) is amended--
(1) in subsection (c)(1)--
(A) by striking ``(provided under section
1842(r))''; and
(B) by inserting ``the 1 nurse practitioner or
clinical nurse specialist (as those terms are defined
in section 1861(aa)(5)), or the physician assistant (as
defined in section 1861(aa)(5))'' after ``physician'';
and
(2) in subsection (e)--
(A) in paragraph (1)(A), by inserting ``or a nurse
practitioner or clinical nurse specialist (as those
terms are defined in section 1861(aa)(5))'' after
``physician''; and
(B) in paragraph (2)--
(i) in the heading, by striking ``Physician
certification'' and inserting ``Rule of
construction regarding requirement for
certification''; and
(ii) by striking ``physician''.
(e) Application to Medicaid.--The amendments made under this
section shall apply under title XIX of the Social Security Act in the
same manner and to the same extent as such requirements apply under
title XVIII of such Act or regulations promulgated thereunder.
(f) Effective Date.--The Secretary of Health and Human Services
shall prescribe regulations to apply the amendments made by this
section to items and services furnished, which shall become effective
no later than six months after the enactment of this legislation. The
Secretary shall promulgate an interim final rule if necessary, to
comply with the required effective date.
SEC. 4408. ADJUSTMENT OF SEQUESTRATION.
(a) Temporary Suspension of Medicare Sequestration.--During the
period beginning on May 1, 2020 and ending on December 31, 2020, the
Medicare programs under title XVIII of the Social Security Act (42
U.S.C. 1395 et seq.) shall be exempt from reduction under any
sequestration order issued before, on, or after the date of enactment
of this Act.
(b) Extension of Direct Spending Reductions Through Fiscal Year
2030.--Section 251A(6) of the Balanced Budget and Emergency Deficit
Control Act of 1985 (2 U.S.C. 901a(6)) is amended--
(1) in subparagraph (B), in the matter preceding clause
(i), by striking ``through 2029'' and inserting ``through
2030''; and
(2) in subparagraph (C), in the matter preceding clause
(i), by striking ``fiscal year 2029'' and inserting ``fiscal
year 2030''.
SEC. 4409. MEDICARE HOSPITAL INPATIENT PROSPECTIVE PAYMENT SYSTEM ADD-
ON PAYMENT FOR COVID-19 PATIENTS DURING EMERGENCY PERIOD.
(a) In General.--Section 1886(d)(4)(C) of the Social Security Act
(42 U.S.C. 1395ww(d)(4)(C)) is amended by adding at the end the
following new clause:
``(iv)(I) For discharges occurring during the emergency period
described in section 1135(g)(1)(B), in the case of a discharge that has
a principal or secondary diagnosis of COVID-19, the Secretary shall
increase the weighting factor for each diagnosis-related group (with
such a principal or secondary diagnosis) by 15 percent.
``(II) Any adjustment under subclause (I) shall not be taken into
account in applying budget neutrality under clause (iii).''.
(b) Implementation.--Notwithstanding any other provision of law,
the Secretary may implement the amendment made by subsection (a) by
program instruction or otherwise.
SEC. 4410. REVISING PAYMENT RATES FOR DURABLE MEDICAL EQUIPMENT UNDER
THE MEDICARE PROGRAM THROUGH DURATION OF EMERGENCY
PERIOD.
(a) Rural and Noncontiguous Areas.--The Secretary of Health and
Human Services shall implement section 414.210(g)(9)(iii) of title 42,
Code of Federal Regulations (or any successor regulation), to apply the
transition rule described in such section to all applicable items and
services furnished in rural areas and noncontiguous areas (as such
terms are defined for purposes of such section) as planned through
December 31, 2020, and through the duration of the emergency period
described in section 1135(g)(1)(B) of the Social Security Act (42
U.S.C. 1320b-5(g)(1)(B)), if longer.
(b) Areas Other Than Rural and Noncontiguous Areas.--With respect
to items and services furnished on or after the date that is 30 days
after the date of the enactment of this Act, the Secretary of Health
and Human Services shall apply section 414.210(g)(9)(iv) of title 42,
Code of Federal Regulations (or any successor regulation), as if the
reference to ``dates of service from June 1, 2018 through December 31,
2020, based on the fee schedule amount for the area is equal to 100
percent of the adjusted payment amount established under this section''
were instead a reference to ``dates of service from March 6, 2020,
through the remainder of the duration of the emergency period described
in section 1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b-
5(g)(1)(B)), based on the fee schedule amount for the area is equal to
75 percent of the adjusted payment amount established under this
section and 25 percent of the unadjusted fee schedule amount''.
SEC. 4411. PROVIDING HOME AND COMMUNITY-BASED SERVICES IN ACUTE CARE
HOSPITALS.
Section 1902(h) of the Social Security Act (42 U.S.C. 1396a(h)) is
amended--
(1) by inserting ``(1)'' after ``(h)'';
(2) by inserting ``, home and community-based services
provided under subsection (c), (d), or (i) of section 1915 or
under a waiver under section 1115, self-directed personal
assistance services provided pursuant to a written plan of care
under section 1915(j), and home and community-based attendant
services and supports under section 1915(k)'' before the
period; and
(3) by adding at the end the following:
``(2) Nothing in this title, title XVIII, or title XI shall be
construed as prohibiting receipt of any care or services specified in
paragraph (1) in an acute care hospital that are--
``(A) identified in an individual's person-centered plan of
services and supports (or comparable plan of care);
``(B) provided to meet needs of the individual that are not
met through the provision of hospital services;
``(C) not a substitute for services that the hospital is
obligated to provide through its conditions of participation or
under Federal or State law; and
``(D) designed to ensure smooth transitions between acute
care settings and home and community-based settings, and to
preserve the individual's functions.''.
SEC. 4412. TREATMENT OF TECHNOLOGY-ENABLED COLLABORATIVE LEARNING AND
CAPACITY BUILDING MODELS AS MEDICAL ASSISTANCE.
Section 1915 of the Social Security Act (42 U.S.C. 1396n) is
amended by adding at the end the following:
``(m) Technology-enabled Collaborative Learning and Capacity
Building Models.--
``(1) In general.--A State may provide, as medical
assistance, a technology-enabled collaborative learning and
capacity building model used by a provider participating under
the State plan (or a waiver of such plan) without regard to the
requirements of section 1902(a)(1) (relating to statewideness),
section 1902(a)(10)(B) (relating to comparability), and section
1902(a)(23) (relating to freedom of choice of providers).
``(2) Requirements.--A State shall be eligible for Federal
financial assistance for providing such medical assistance
under the following conditions:
``(A) A participating provider uses the technology-
enabled collaborative learning and capacity building
model to train health professionals (which may include
medical students) in protocols for responding to a
public health emergency during an emergency period,
including any period relating to an outbreak of
coronavirus disease 2019 (COVID-19).
``(B) In accordance with section 1902(a)(25), there
are no other third parties liable to pay for the use of
such model by a participating provider, including as
reimbursement under a medical, social, educational, or
other program.
``(C) The State allocates the costs of any part of
the use such model which is reimbursable under another
federally funded program in accordance with OMB
Circular A-87 (or any related or successor guidance or
regulations regarding allocation of costs among
federally funded programs) under an approved cost
allocation program.
``(3) Nonapplication of time limits.--Subsection (h) shall
not apply to the provision of medical assistance for
technology-enabled collaborative learning and capacity building
models under this subsection.
``(4) Definitions.--In this subsection:
``(A) Emergency period.--The term `emergency
period' has the meaning given that term in section
1135(g)(1).
``(B) Technology-enabled collaborative learning and
capacity building model.--The term ` technology-enabled
collaborative learning and capacity building model' has
the meaning given that term in section 2(7) of the
Expanding Capacity for Health Outcomes Act (Public Law
114-270, 130 Stat. 1395).''.
SEC. 4413. ENCOURAGING THE DEVELOPMENT AND USE OF DISARM ANTIMICROBIAL
DRUGS.
(a) Additional Payment for DISARM Antimicrobial Drugs Under
Medicare.--
(1) In general.--Section 1886(d)(5) of the Social Security
Act (42 U.S.C. 1395ww(d)(5)) is amended by adding at the end
the following new subparagraph:
``(M)(i)(I) In the case of discharges occurring on or after October
1, 2021, and before October 1, 2026, subject to subclause (II), the
Secretary shall, after notice and opportunity for public comment (in
the publications required by subsection (e)(5) for a fiscal year or
otherwise), provide for an additional payment under a mechanism
(separate from the mechanism established under subparagraph (K)), with
respect to such discharges involving any DISARM antimicrobial drug, in
an amount equal to--
``(aa) the amount payable under section 1847A for such drug
during the calendar quarter in which the discharge occurred; or
``(bb) if no amount for such drug is determined under
section 1847A, an amount to be determined by the Secretary in a
manner similar to the manner in which payment amounts are
determined under section 1847A based on information submitted
by the manufacturer or sponsor of such drug (as required under
clause (v)).
``(II) In determining the amount payable under section 1847A for
purposes of items (aa) and (bb) of subclause (I), subparagraphs (A) and
(B) of subsection (b)(1) of such section shall be applied by
substituting `100 percent' for `106 percent' each place it appears and
paragraph (8)(B) of such section shall be applied by substituting `0
percent' for `6 percent'.
``(ii) For purposes of this subparagraph, a DISARM antimicrobial
drug is--
``(I) a drug--
``(aa) that--
``(AA) is approved by the Food and Drug
Administration;
``(BB) is designated by the Food and Drug
Administration as a qualified infectious
disease product under subsection (d) of section
505E of the Federal Food, Drug, and Cosmetic
Act; and
``(CC) has received an extension of its
exclusivity period pursuant to subsection (a)
of such section; and
``(bb) that has been designated by the Secretary
pursuant to the process established under clause
(iv)(I)(bb); or
``(II) an antibacterial or antifungal biological product--
``(aa) that is licensed for use, or an
antibacterial or antifungal biological product for
which an indication is first licensed for use, by the
Food and Drug Administration on or after June 5, 2014,
under section 351(a) of the Public Health Service Act
for human use to treat serious or life-threatening
infections, as determined by the Food and Drug
Administration, including those caused by, or likely to
be caused by--
``(AA) an antibacterial or antifungal
resistant pathogen, including novel or emerging
infectious pathogens; or
``(BB) a qualifying pathogen (as defined
under section 505E(f) of the Federal Food,
Drug, and Cosmetic Act); and
``(bb) has been designated by the Secretary
pursuant to the process established under clause
(iv)(I)(bb).
``(iii) The mechanism established pursuant to clause (i) shall
provide that the additional payment under clause (i) shall--
``(I) with respect to a discharge, only be made to a
subsection (d) hospital that, as determined by the Secretary--
``(aa) is participating in the National Healthcare
Safety Network Antimicrobial Use and Resistance Module
of the Centers for Disease Control and Prevention or a
similar reporting program, as specified by the
Secretary, relating to antimicrobial drugs; and
``(bb) has an antimicrobial stewardship program
that aligns with the Core Elements of Hospital
Antibiotic Stewardship Programs of the Centers for
Disease Control and Prevention or the Antimicrobial
Stewardship Standard set by the Joint Commission; and
``(II) apply to discharges occurring on or after October 1
of the year in which the drug or biological product is
designated by the Secretary as a DISARM antimicrobial drug.
``(iv)(I) The mechanism established pursuant to clause (i) shall
provide for a process for--
``(aa) a manufacturer or sponsor of a drug or biological
product to request the Secretary to designate the drug or
biological product as a DISARM antimicrobial drug; and
``(bb) the designation by the Secretary of drugs and
biological products as DISARM antimicrobial drugs.
``(II) A designation of a drug or biological product as a DISARM
antimicrobial drug may be revoked by the Secretary if the Secretary
determines that--
``(aa) the drug or biological product no longer meets the
requirements for a DISARM antimicrobial drug under clause (ii);
``(bb) the request for such designation contained an untrue
statement of material fact; or
``(cc) clinical or other information that was not available
to the Secretary at the time such designation was made shows
that--
``(AA) such drug or biological product is unsafe
for use or not shown to be safe for use for individuals
who are entitled to benefits under part A; or
``(BB) an alternative to such drug or biological
product is an advance that substantially improves the
diagnosis or treatment of such individuals.
``(III) Not later than October 1, 2021, and annually thereafter
through October 1, 2025, the Secretary shall publish in the Federal
Register a list of the DISARM antimicrobial drugs designated under this
subparagraph pursuant to the process established under clause
(iv)(I)(bb).
``(v)(I) For purposes of determining additional payment amounts
under clause (i), a manufacturer or sponsor of a drug or biological
product that submits a request described in clause (iv)(I)(aa) shall
submit to the Secretary information described in section
1927(b)(3)(A)(iii).
``(II) The penalties for failure to provide timely information
under clause (i) of subparagraph (C) of section 1927(b)(3) and for
providing false information under clause (ii) of such subparagraph
shall apply to manufacturers and sponsors of a drug or biological
product under this section with respect to information under subclause
(I) in the same manner as such penalties apply to manufacturers under
such clauses with respect to information under subparagraph (A) of such
section.
``(vi) The mechanism established pursuant to clause (i) shall
provide that--
``(I) except as provided in subclause (II), no additional
payment shall be made under this subparagraph for discharges
involving a DISARM antimicrobial drug if any additional
payments have been made for discharges involving such drug as a
new medical service or technology under subparagraph (K);
``(II) additional payments may be made under this
subparagraph for discharges involving a DISARM antimicrobial
drug if any additional payments have been made for discharges
occurring prior to the date of enactment of this subparagraph
involving such drug as a new medical service or technology
under subparagraph (K); and
``(III) no additional payment shall be made under
subparagraph (K) for discharges involving a DISARM
antimicrobial drug as a new medical service or technology if
any additional payments for discharges involving such drug have
been made under this subparagraph.''.
(2) Conforming amendment.--Section 1886(d)(5)(K)(ii)(III)
of the Social Security Act (42 U.S.C. 1395ww(d)(5)(K)(ii)(III))
is amended by striking ``provide'' and inserting ``subject to
subparagraph (M)(vi), provide''.
(b) Study and Reports on Removing Barriers to the Development of
DISARM Antimicrobial Drugs.--
(1) Study.--The Comptroller General of the United States
(in this subsection referred to as the ``Comptroller General'')
shall, in consultation with the Director of the National
Institutes of Health, the Commissioner of Food and Drugs, the
Administrator of the Centers for Medicare & Medicaid Services,
and the Director of the Centers for Disease Control and
Prevention, conduct a study to--
(A) identify and examine the barriers that prevent
the development of DISARM antimicrobial drugs (as
defined in section 1886(d)(5)(M)(ii) of the Social
Security Act, as added by subsection (a)); and
(B) develop recommendations for actions to be taken
in order to overcome any barriers identified under
subparagraph (A).
(2) Report.--October 1, 2025, the Comptroller General shall
submit to Congress a report containing the preliminary results
of the study conducted under paragraph (1), together with
recommendations for such legislation and administrative action
as the Comptroller General determines appropriate.
SEC. 4414. NOVEL MEDICAL PRODUCTS.
(a) Expedited Coding of Novel Medical Products.--Section
1174(b)(2)(B) of the Social Security Act (42 U.S.C. 1320d-3(b)(2)(B))
is amended by adding at the end the following new clauses:
``(iii) Expedited coding of novel medical
products.--
``(I) In general.--Notwithstanding
paragraph (1), in the case of a novel
medical product (as defined in clause
(iv)), the Secretary shall make
modifications to the HCPCS code set at
least once every quarter.
``(II) Request.--Upon the written
confidential request of a manufacturer
of a novel medical product, the
Secretary shall make a determination
whether to assign a HCPCS code to such
product. Such request may occur on or
after the date on which the product
receives a designation as a
breakthrough therapy under section
506(a) of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 356(a)), a
breakthrough device under section 515B
of such Act (21 U.S.C. 360e-3), or a
regenerative advanced therapy under
section 506(g) of such Act (21 U.S.C.
356(g)).
``(III) Deadline for determination;
notification.--The Secretary shall--
``(aa) not later than 180
calendar days after receiving
the request of a manufacturer
under subclause (II), make a
determination under such
subclause with respect to the
request; and
``(bb) not later than 30
calendar days after making such
determination, notify the
manufacturer of the
determination.
``(IV) Monitoring utilization and
outcomes.--A HCPCS code assigned under
this clause shall allow for the
reliable monitoring of utilization and
outcomes of the novel medical product
as described in clause (vi).
``(V) Effective date of code
assignment.--If the Secretary makes a
determination to assign a HCPCS code to
a product under subclause (II), such
code--
``(aa) may be assigned
within the first quarter after
the manufacturer files, with
respect to such product, a new
drug application under section
505(b) of the Federal Food,
Drug, and Cosmetic Act (21
U.S.C. 355(b)), a biological
product license application
under section 351(a) of the
Public Health Service Act (42
U.S.C. 262(a)), a premarket
application under section
515(c) of the Federal Food,
Drug, and Cosmetic Act (21
U.S.C. 360e(c)), a report under
section 510(k) of such Act (21
U.S.C. 360k), or a request for
classification under section
513(f)(2) of such Act (21
U.S.C. 360c(f)(2)); and
``(bb) may not take effect
before the date the product is
approved, cleared, or licensed
by the Food and Drug
Administration.
``(VI) Trade secrets and
confidential information.--No
information submitted under subclause
(II) shall be construed as authorizing
the Secretary to disclose any
information that is a trade secret or
confidential information subject to
section 552(b)(4) of title 5, United
States Code.
``(iv) Novel medical product defined.--For
purposes of this subparagraph, the term `novel
medical product' means a drug, biological
product, or medical device--
``(I) that has not been assigned a
HCPCS code; and
``(II) that has been designated as
a breakthrough therapy under section
506(a) of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 356(a)), a
breakthrough device under section 515B
of such Act (21 U.S.C. 360e-3), or a
regenerative advanced therapy under
section 506(g) of such Act (21 U.S.C.
356(g)).
``(v) HCPCS defined.--For purposes of this
subparagraph, the term `HCPCS' means the
Healthcare Common Procedure Coding System.
``(vi) Inpatient products.--The Secretary
shall establish a code modifier within the
hospital inpatient prospective payment system
under section 1886(d) to track the utilization
and outcomes of novel medical products that are
assigned a HCPCS code pursuant to the expedited
coding process under clause (iii) and are
furnished by hospitals in inpatient
settings.''.
(b) Coverage Determinations for Novel Medical Products.--Section
1862(l) of the Social Security Act (42 U.S.C. 1395y(l)) is amended by
adding at the end the following new paragraph:
``(7) Coverage pathway for novel medical products.--
``(A) In general.--The Secretary shall facilitate
an efficient coverage pathway to expedite a national
coverage decision for coverage with evidence
development process under this title for novel medical
products described in subparagraph (D). The Secretary
shall review such novel medical products for the
coverage process on an expedited basis, beginning as
soon as the Secretary assigns a HCPCS code to the
product under clause (iii)(V)(aa) of section
1174(b)(2)(B).
``(B) Determination of coverage with evidence
development.--Such coverage pathway shall include, with
respect to such novel medical products, if the
Secretary determines coverage with evidence development
is appropriate, issuance of a national coverage
determination of coverage with evidence development for
a period up to, but not to exceed, 4 years from the
date of such determination.
``(C) Modernizing payment options for novel medical
products.--Not later than 4 years after issuing such
national coverage determination, the Secretary shall
submit to Congress and to the manufacturer of the novel
medical product a report providing options for
alternative payment models under this title for the
novel medical product or class of such products, which
may include the utilization of existing models in the
commercial health insurance market. Such report shall
include any recommendations for legislation and
administrative action as the Secretary determines
appropriate to facilitate such payment arrangements.
``(D) Novel medical products described.--For
purposes of this paragraph, a novel medical product
described in this subparagraph is a novel medical
product, as defined in clause (iv) of section
1174(b)(2)(B), that is assigned a HCPCS code pursuant
to the expedited coding process under clause (iii) of
such section.
``(E) Clarification.--Nothing in this paragraph
shall prevent the Secretary from issuing a noncoverage
or a national coverage determination for a novel
medical product.''.
(c) Enhancing Coordination With the Food and Drug Administration.--
(1) Public meeting.--
(A) In general.--Not later than 12 months after the
date of the enactment of this Act, the Secretary shall
convene a public meeting for the purposes of discussing
and providing input on improvements to coordination
between the Food and Drug Administration and the
Centers for Medicare & Medicaid Services in preparing
for the availability of novel medical products (as
defined in section 1174(b)(2)(B)(iv) of the Social
Security Act, as added by subsection (a)) on the market
in the United States.
(B) Attendees.--The public meeting shall include--
(i) representatives of relevant Federal
agencies, including representatives from each
of the medical product centers within the Food
and Drug Administration and representatives
from the coding, coverage, and payment offices
within the Centers for Medicare & Medicaid
Services;
(ii) stakeholders with expertise in the
research and development of novel medical
products, including manufacturers of such
products;
(iii) representatives of commercial health
insurance payers;
(iv) stakeholders with expertise in the
administration and use of novel medical
products, including physicians; and
(v) stakeholders representing patients and
with expertise in the utilization of patient
experience data in medical product development.
(C) Topics.--The public meeting shall include a
discussion of--
(i) the status of the drug and medical
device development pipeline related to the
availability of novel medical products;
(ii) the anticipated expertise necessary to
review the safety and effectiveness of such
products at the Food and Drug Administration
and current gaps in such expertise, if any;
(iii) the expertise necessary to make
coding, coverage, and payment decisions with
respect to such products within the Centers for
Medicare & Medicaid Services, and current gaps
in such expertise, if any;
(iv) trends in the differences in the data
necessary to determine the safety and
effectiveness of a novel medical product and
the data necessary to determine whether a novel
medical product meets the reasonable and
necessary requirements for coverage and payment
under title XVIII of the Social Security Act
pursuant to section 1862(a)(1)(A) of such Act
(42 U.S.C. 1395y(a)(1)(A));
(v) the availability of information for
sponsors of such novel medical products to meet
each of those requirements; and
(vi) the coordination of information
related to significant clinical improvement
over existing therapies for patients between
the Food and Drug Administration and the
Centers for Medicare & Medicaid Services with
respect to novel medical products.
(D) Trade secrets and confidential information.--No
information discussed as a part of the public meeting
under this paragraph shall be construed as authorizing
the Secretary to disclose any information that is a
trade secret or confidential information subject to
section 552(b)(4) of title 5, United States Code.
(2) Improving transparency of criteria for medicare
coverage.--
(A) Updating guidance.--Not later than 18 months
after the public meeting under paragraph (1), the
Secretary of Health and Human Services shall update the
final guidance entitled ``National Coverage
Determinations with Data Collection as a Condition of
Coverage: Coverage with Evidence Development'' to
improve the availability and coordination of
information as described in clauses (iv) through (vi)
of paragraph (1)(C), and clarify novel medical product
clinical data requirements to meet reasonable and
necessary requirements for coverage and payment under
title XVIII of the Social Security Act.
(B) Finalizing updated guidance.--Not later than 12
months after issuing draft guidance under subparagraph
(A), the Secretary shall finalize the updated guidance.
(d) Report on Coding, Coverage, and Payment Processes Under
Medicare for New Medical Products.--
(1) In general.--Not later than 12 months after the date of
enactment of this Act, the Secretary of Health and Human
Services shall publish a report on the internet website of the
Department of Health and Human Services regarding processes
under the Medicare program under title XVIII of the Social
Security Act (42 U.S.C. 1395 et seq.) with respect to the
coding, coverage, and payment of medical products described in
paragraph (2). Such report shall include the following:
(A) A description of challenges in the coding,
coverage, and payment processes under the Medicare
program for medical products described in such
paragraph.
(B) Recommendations to--
(i) incorporate patient experience data
(such as the impact of a disease or condition
on the lives of patients and patient treatment
preferences) into the coverage and payment
processes within the Centers for Medicare &
Medicaid Services;
(ii) decrease the length of time to make
national and local coverage determinations
under the Medicare program (as those terms are
defined in subparagraph (A) and (B),
respectively, of section 1862(l)(6) of the
Social Security Act (42 U.S.C. 1395y(l)(6)));
(iii) streamline the coverage process under
the Medicare program and incorporate input from
relevant stakeholders into such coverage
determinations; and
(iv) identify potential mechanisms to
incorporate novel payment designs similar to
those in development in commercial insurance
plans and State plans under title XIX of the
Social Security Act (42 U.S.C. 1396r et seq.)
into the Medicare program.
(2) Medical products described.--For purposes of paragraph
(1), a medical product described in this paragraph is a medical
product, including a drug, biological (including gene and cell
therapy and gene editing), or medical device, that has been
designated as a breakthrough therapy under section 506(a) of
the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 356(a)), a
breakthrough device under section 515B of such Act (21 U.S.C.
360e-3), or a regenerative advanced therapy under section
506(g) of such Act (21 U.S.C. 356(g)).
TITLE II--EDUCATION PROVISIONS
SEC. 4501. SHORT TITLE.
This title may be cited as the ``COVID-19 Pandemic Education Relief
Act of 2020''.
SEC. 4502. DEFINITIONS.
(a) Definitions.--In this title:
(1) Qualifying emergency.--The term ``qualifying
emergency'' means--
(A) a public health emergency declared by the
Secretary of Health and Human Services pursuant to
section 319 of the Public Health Service Act (42 U.S.C.
247d);
(B) an event for which the President declared a
major disaster or an emergency under section 401 or
501, respectively, of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5170 and
5191); or
(C) a national emergency declared by the President
under section 201 of the National Emergencies Act (50
U.S.C. 1601 et seq.).
(2) Institution of higher education.--The term
``institution of higher education'' has the meaning of the term
under section 102 of the Higher Education Act of 1965 (20
U.S.C. 1002).
(3) Secretary.--The term ``Secretary'' means the Secretary
of Education.
SEC. 4503. CAMPUS-BASED AID WAIVERS.
(a) Waiver of Non-federal Share Requirement.--Notwithstanding
sections 413C(a)(2) and 443(b)(5) of the Higher Education Act of 1965
(20 U.S.C. 1070b-2(a)(2) and 1087-53(b)(5)), with respect to funds made
available for award years 2019-2020 and 2020-2021, the Secretary shall
waive the requirement that a participating institution of higher
education provide a non-Federal share to match Federal funds provided
to the institution for the programs authorized pursuant to subpart 3 of
part A and part C of title IV of the Higher Education Act of 1965 (20
U.S.C. 1070b et seq. and 1087-51 et seq.).
(b) Authority to Reallocate.--Notwithstanding sections 413D, 442,
and 488 of the Higher Education Act of 1965 (20 U.S.C. 1070b-3, 1087-
52, and 1095), during a period of a qualifying emergency, an
institution may transfer up to 100 percent of the institution's
unexpended allotment under section 442 of such Act to the institution's
allotment under section 413D of such Act, but may not transfer any
funds from the institution's unexpended allotment under section 413D of
such Act to the institution's allotment under section 442 of such Act.
SEC. 4504. USE OF SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS FOR
EMERGENCY AID.
(a) In General.--Notwithstanding section 413B of the Higher
Education Act of 1965 (20 U.S.C. 1070b-1), an institution of higher
education may reserve any amount of an institution's allocation under
subpart 3 of part A of title IV of the Higher Education Act of 1965 (20
U.S.C. 1070b et seq.) for a fiscal year to award, in such fiscal year,
emergency financial aid grants to assist undergraduate or graduate
students for unexpected expenses and unmet financial need as the result
of a qualifying emergency.
(b) Determinations.--In determining eligibility for and awarding
emergency financial aid grants under this section, an institution of
higher education may--
(1) waive the amount of need calculation under section 471
of the Higher Education Act of 1965 (20 U.S.C. 1087kk);
(2) allow for a student affected by a qualifying emergency
to receive funds in an amount that is not more than the maximum
Federal Pell Grant for the applicable award year; and
(3) utilize a contract with a scholarship-granting
organization designated for the sole purpose of accepting
applications from or disbursing funds to students enrolled in
the institution of higher education, if such scholarship-
granting organization disburses the full allocated amount
provided to the institution of higher education to the
recipients.
(c) Special Rule.--Any emergency financial aid grants to students
under this section shall not be treated as other financial assistance
for the purposes of section 471 of the Higher Education Act of 1965 (20
U.S.C. 1087kk).
SEC. 4505. FEDERAL WORK-STUDY DURING A QUALIFYING EMERGENCY.
(a) In General.--In the event of a qualifying emergency, an
institution of higher education participating in the program under part
C of title IV of the Higher Education Act of 1965 (20 U.S.C. 1087-51 et
seq.) may make payments under such part to affected work-study
students, for the period of time (not to exceed one academic year) in
which affected students were unable to fulfill the students' work-study
obligation for all or part of such academic year due to such qualifying
emergency, as follows:
(1) Payments may be made under such part to affected work-
study students in an amount equal to or less than the amount of
wages such students would have been paid under such part had
the students been able to complete the work obligation
necessary to receive work study funds, as a one time grant or
as multiple payments.
(2) Payments shall not be made to any student who was not
eligible for work study or was not completing the work
obligation necessary to receive work study funds under such
part prior to the occurrence of the qualifying emergency.
(3) Any payments made to affected work-study students under
this subsection shall meet the matching requirements of section
443 of the Higher Education Act of 1965 (20 U.S.C. 1087-53),
unless such matching requirements are waived by the Secretary
of Education.
(b) Definition of Affected Work-study Student.--In this section,
the term ``affected work-study student'' means a student enrolled at an
eligible institution participating in the program under part C of title
IV of the Higher Education Act of 1965 (20 U.S.C. 1087-51 et seq.)
who--
(1) received a work-study award under section 443 of the
Higher Education Act of 1965 (20 U.S.C. 1087-53) for the
academic year during which a qualifying emergency occurred;
(2) earned Federal work-study wages from such eligible
institution for such academic year; and
(3) was prevented from fulfilling the student's work-study
obligation for all or part of such academic year due to such
qualifying emergency.
SEC. 4506. ADJUSTMENT OF SUBSIDIZED LOAN USAGE LIMITS.
Notwithstanding section 455(q)(3) of the Higher Education Act of
1965 (20 U.S.C. 1087e(q)(3)), the Secretary shall exclude from a
student's period of enrollment for purposes of loans made under part D
of title IV of the Higher Education Act of 1965 (20 U.S.C. 1087a et
seq.) any semester (or the equivalent) during which the student was
unable to remain enrolled in school as a result of a qualifying
emergency, if the Secretary is able to administer such policy in a
manner that limits complexity and the burden on the student.
SEC. 4507. EXCLUSION FROM FEDERAL PELL GRANT DURATION LIMIT.
The Secretary shall exclude from a student's Federal Pell Grant
duration limit under section 401(c)(5) of the Higher Education Act of
1965 (2 U.S.C. 1070a(c)(5)) any semester (or the equivalent) that the
student does not complete due to a qualifying emergency if the
Secretary is able to administer such policy in a manner that limits
complexity and the burden on the student.
SEC. 4508. INSTITUTIONAL REFUNDS AND FEDERAL STUDENT LOAN FLEXIBILITY.
(a) Institutional Waiver.--The Secretary may waive the
institutional requirement in section 484B of the Higher Education Act
of 1965 (20 U.S.C. 1091b) with respect to the amount of grant or loan
assistance (other than assistance received under part C of title IV of
such Act) to be returned to the title IV programs if a recipient of
assistance under title IV of the Higher Education Act of 1965 (20
U.S.C. 1070 et seq.) withdraws from the institution during the payment
period or period of enrollment as a result of a qualifying emergency.
(b) Student Waiver.--The Secretary may waive the amounts that
students are required to return in section 484B of the Higher Education
Act of 1965 (20 U.S.C. 1091b) with respect to Federal Pell Grants or
other grant assistance if the withdrawals on which the returns are
based on withdrawals by students who withdrew from the institution as a
result of a qualifying emergency.
(c) Canceling Loan Obligation.--Notwithstanding any other provision
of the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.), the
Secretary shall cancel the borrower's obligation to repay the portion
of a loan made under part D of title IV of such Act for a recipient of
assistance who withdraws from the institution during the payment period
as a result of a qualifying emergency.
(d) Approved Leave of Absence.--Notwithstanding any other provision
of law, for purposes of receiving assistance under title IV of the
Higher Education Act of 1965 (20 U.S.C. 1070 et seq.), an institution
of higher education may, as a result of a qualifying emergency, provide
a student with an approved leave of absence that does not require the
student to return at the same point in the academic program that the
student began the leave of absence if the student returns within the
same semester (or the equivalent).
SEC. 4509. SATISFACTORY PROGRESS.
Notwithstanding section 484 of the Higher Education Act of 1965 (20
U.S.C. 1091), in determining whether a student is maintaining
satisfactory progress for purposes of title IV of the Higher Education
Act of 1965 (20 U.S.C. 1070 et seq.), an institution of higher
education may, as a result of a qualifying emergency, exclude from the
quantitative component of the calculation any attempted credits that
were not completed by such student without requiring an appeal by such
student.
SEC. 4510. CONTINUING EDUCATION AT AFFECTED FOREIGN INSTITUTIONS.
(a) In General.--Notwithstanding section 481(b) of the Higher
Education Act of 1965 (20 U.S.C. 1088(b)), with respect to a foreign
institution, in the case of a public health emergency, major disaster
or emergency, or national emergency declared by the applicable
government authorities in the country in which the foreign institution
is located, the Secretary may permit any part of an otherwise eligible
program to be offered via distance education for the duration of such
emergency or disaster and the following payment period for purposes of
title IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.).
(b) Eligibility.--An otherwise eligible program that is offered in
whole or in part through distance education by a foreign institution
between March 1, 2020, and the date of enactment of this Act shall be
deemed eligible for the purposes of part D of title IV of the Higher
Education Act of 1965 (20 U.S.C. 1087a et seq.) for the duration of the
qualifying emergency and the following payment period for purposes of
title IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.).
Not later than June 30, 2020, an institution of higher that uses the
authority provided in the previous sentence shall report such use to
the Secretary.
(c) Report.--Not later than 180 days after the date of enactment of
this Act, and every 180 days thereafter for the duration of the
qualifying emergency and the following payment period, the Secretary
shall submit to the authorizing committees (as defined in section 103
of the Higher Education Act of 1965 (20 U.S.C. 1003)) a report that
identifies each foreign institution that carried out a distance
education program authorized under this section.
(d) Written Arrangements.--
(1) In general.--Notwithstanding section 102 of the Higher
Education Act of 1965 (20 U.S.C. 1002), for the duration of a
qualifying emergency and the following payment period, the
Secretary may allow a foreign institution to enter into a
written arrangement with an institution of higher education
located in the United States that participates in the Federal
Direct Loan Program under part D of title IV of the Higher
Education Act of 1965 (20 U.S.C. 1087a et seq.) for the purpose
of allowing a student of the foreign institution who is a
borrower of a loan made under such part to take courses from
the institution of higher education located in the United
States.
(2) Form of arrangements.--
(A) Public or other nonprofit institutions.--A
foreign institution that is a public or other nonprofit
institution may enter into a written arrangement under
subsection (a) only with an institution of higher
education described in section 101 of such Act (20
U.S.C. 1001).
(B) Other institutions.--A foreign institution that
is a graduate medical school, nursing school, or a
veterinary school and that is not a public or other
nonprofit institution may enter into a written
arrangement under subsection (a) with an institution of
higher education described in section 101 or section
102 of such Act (20 U.S.C. 1001 and 1002).
(3) Report use.--Not later than June 30, 2020, an
institution of higher that uses the authority described in
paragraph (2) shall report such use to the Secretary.
(4) Report from the secretary.--Not later than 180 days
after the date of enactment of this Act, and every 180 days
thereafter for the duration of the qualifying emergency and the
following payment period, the Secretary shall submit to the
authorizing committees (as defined in section 103 of the Higher
Education Act of 1965 (20 U.S.C. 1003)) a report that
identifies each foreign institution that entered into a written
arrangement authorized under subsection (a).
SEC. 4511. NATIONAL EMERGENCY EDUCATIONAL WAIVERS.
(a) In General.--Notwithstanding any other provision of law, the
Secretary of Education may waive any statutory or regulatory provision
described under subparagraphs (A) through (C) of subsection (b)(1) if
the Secretary determines that such a waiver is necessary and
appropriate due to the emergency involving Federal primary
responsibility determined to exist by the President under the section
501(b) of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5191(b)) with respect to the Coronavirus
Disease 2019 (COVID-19).
(b) Applicable Provisions of Law.--
(1) In general.--The Secretary of Education may waive any
statutory or regulatory requirement (such as those requirements
related to assessments, accountability, allocation of funds,
and reporting), for which a waiver request is submitted under
subsection (c), if the Secretary determines that such a waiver
is necessary and appropriate as described in subsection (a),
under the following provisions of law:
(A) The Elementary and Secondary Education Act of
1965 (20 U.S.C. 6301 et seq.).
(B) The Carl D. Perkins Career and Technical
Education Act of 2006 (20 U.S.C. 2301 et seq.).
(C) The Higher Education Act of 1965 (20 U.S.C.
1001 et seq.).
(2) Limitation.--The Secretary of Education shall not waive
under this section any statutory or regulatory requirements
relating to applicable civil rights laws.
(c) Requests for Waivers.--
(1) In general.--In addition to any provision waived by the
Secretary under subsection (a), a State, State educational
agency, local educational agency, Indian tribe, or institution
of higher education that desires a waiver from any statutory or
regulatory provision described under subparagraphs (A) through
(C) of subsection (b)(1) that the Secretary has not already
waived in accordance with subsection (a), may submit a waiver
request to the Secretary in accordance with this subsection.
(2) Requests submitted.--A request for a waiver under this
subsection shall--
(A) identify the Federal programs affected by the
requested waiver;
(B) describe which Federal statutory or regulatory
requirements are to be waived; and
(C) describe how the emergency involving Federal
primary responsibility determined to exist by the
President under the section 501(b) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act
(42 U.S.C. 5191(b)) with respect to the Coronavirus
Disease 2019 (COVID-19) prevents or otherwise restricts
the ability of the State, State educational agency,
local educational agency, Indian tribe, or institution
of higher education to comply with such statutory or
regulatory requirements.
(3) Secretary approval.--
(A) In general.--Except as provided under
subparagraph (B), the Secretary of Education shall
approve or disapprove a waiver request submitted under
paragraph (1) not more than 15 days after the date on
which such request is submitted.
(B) Exceptions.--The Secretary of Education may
disapprove a waiver request submitted under paragraph
(1), only if the Secretary determines that--
(i) the waiver request does not meet the
requirements of this section;
(ii) the waiver is not permitted pursuant
to subsection (b)(2); or
(iii) the description required under
paragraph (2)(C) provides insufficient
information to demonstrate that the waiving of
such requirements is necessary or appropriate
consistent with subsection (a).
(4) Duration.--
(A) In general.--Except as provided in paragraph
(B), a waiver approved by the Secretary of Education
under this subsection may be for a period not to exceed
1 academic year.
(B) Extension.--The Secretary of Education may
extend the period described under subparagraph (A) if
the State, State educational agency, local educational
agency, Indian tribe, or institution of higher
education demonstrates to the Secretary that extending
the waiving of such requirements is necessary and
appropriate consistent with subsection (a).
(d) Reporting and Publication.--
(1) Notifying congress.--Not later than 7 days after
granting a waiver under this section, the Secretary of
Education shall notify the Committee on Health, Education,
Labor, and Pensions of the Senate, the Committee on
Appropriations of the Senate, the Committee on Education and
Labor of the House of Representatives, and the Committee on
Appropriations of the House of Representatives of such waiver.
(2) Publication.--Not later than 30 days after granting a
waiver under this section, the Secretary of Education shall
publish a notice of the Secretary's decision in the Federal
Register and on the website of the Department of Education.
(3) IDEA report.--Not later than 30 days after the date of
enactment of this Act, the Secretary of Education shall prepare
and submit a report to the Committee on Health, Education,
Labor, and Pensions and the Committee on Appropriations of the
Senate, and the Committee on Education and Labor and the
Committee on Appropriations of the House of Representatives,
with recommendations on any additional waivers the Secretary
believes are necessary to be enacted into law under the
Individuals with Disabilities Education Act (20 U.S.C. 1401 et
seq.) and the Rehabilitation Act of 1973 (29 U.S.C. 701 et
seq.) to provide limited flexibility to States and local
educational agencies to meet the unique needs of students with
disabilities during the emergency involving Federal primary
responsibility determined to exist by the President under the
section 501(b) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5191(b)) with respect to
the Coronavirus Disease 2019 (COVID-19).
SEC. 4512. HBCU CAPITAL FINANCING.
(a) Deferment Period.--
(1) In general.--Notwithstanding any provision of title III
of the Higher Education Act of 1965 (20 U.S.C. 1051 et seq.),
or any regulation promulgated under such title, the Secretary
may grant a deferment, for a period of a qualifying emergency
to an institution that has received a loan under part D of
title III of such Act (20 U.S.C. 1066 et seq.).
(2) Terms.--During the deferment period granted under this
subsection--
(A) the institution shall not be required to pay
any periodic installment of principal required under
the loan agreement for such loan; and
(B) the Secretary shall make principal payments
otherwise due under the loan agreement.
(3) Closing.--At the closing of a loan deferred under this
subsection, terms shall be set under which the institution
shall be required to repay the Secretary for the payments of
principal made by the Secretary during the deferment, on a
schedule that begins upon repayment to the lender in full on
the loan agreement.
(b) Termination Date.--
(1) In general.--Except as provided in paragraph (2), the
authority provided under this section to grant a loan deferment
under subsection (a), shall terminate on the date that is the
end of the qualifying emergency.
(2) Duration.--Any provision of a loan agreement or
insurance agreement modified or waived by the authority under
this section shall remain so modified or waived for the
duration of the period covered by the loan agreement or
insurance agreement.
(c) Report.--Not later than 180 days after the date of enactment of
this Act, and every 180 days thereafter during the period beginning on
the first day of the qualifying emergency and ending on September 30 of
the fiscal year following the end of the qualifying emergency, the
Secretary shall submit to the authorizing committees (as defined in
section 103 of the Higher Education Act of 1965 (20 U.S.C. 1003)) a
report that identifies each institution that received assistance or a
waiver under this section.
SEC. 4513. TEMPORARY RELIEF FOR FEDERAL STUDENT LOAN BORROWERS.
(a) In General.--The Secretary shall suspend all payments due for
loans made under part D of title IV of the Higher Education Act of 1965
(20 U.S.C. 1087a et seq.) for 3 months.
(b) No Accrual of Interest.--Notwithstanding any other provision of
the Higher Education Act of 1965 (20 U.S.C. 1001 et seq.), interest
shall not accrue on a loan described under subsection (a) for which
payment was suspended for the period of the suspension.
(c) Consideration of Payments.--The Secretary shall deem each month
for which a loan payment was suspended under this section as if the
borrower of the loan had made a payment for the purpose of any loan
forgiveness program authorized under part D of title IV of the Higher
Education Act of 1965 (20 U.S.C. 1087a et seq.) for which the borrower
would have otherwise qualified.
(d) Extension.--The Secretary may extend the period of suspension
described under subsection (a) for an additional 3 months.
SEC. 4514. PROVISIONS RELATED TO THE CORPORATION FOR NATIONAL AND
COMMUNITY SERVICE.
(a) Accrual of Service Hours.--
(1) Accrual through other service hours.--
(A) In general.--Notwithstanding any other
provision of the Domestic Volunteer Service Act of 1973
(42 U.S.C. 4950 et seq.) or the National and Community
Service Act of 1990 (42 U.S.C. 12501 et seq.), the
Corporation for National and Community Service shall
allow an individual described in subparagraph (B) to
accrue other service hours that will count toward the
number of hours needed for the individual's education
award.
(B) Affected individuals.--Subparagraph (A) shall
apply to any individual serving in a position eligible
for an educational award under subtitle D of title I of
the National and Community Service Act of 1990 (42
U.S.C. 12601 et seq.)--
(i) who is performing limited service due
to COVID-19; or
(ii) whose position has been suspended or
placed on hold due to COVID-19.
(2) Provisions in case of early exit.--In any case where an
individual serving in a position eligible for an educational
award under subtitle D of title I of the National and Community
Service Act of 1990 (42 U.S.C. 12601 et seq.) was required to
exit the position early at the direction of the Corporation for
National and Community Service, the Chief Executive Officer of
the Corporation for National and Community Service may--
(A) deem such individual as having met the
requirements of the position; and
(B) award the individual the full value of the
educational award under such subtitle for which the
individual would otherwise have been eligible.
(b) Availability of Funds.--Notwithstanding any other provision of
law, all funds made available to the Corporation for National and
Community Service under any Act, including the amounts appropriated to
the Corporation under the headings ``operating expenses'', ``salaries
and expenses'', and ``office of the inspector general'' under the
heading ``Corporation for National and Community Service'' under title
IV of Division A of the Further Consolidated Appropriations Act, 2020
(Public Law 116-94), shall remain available for the fiscal year ending
September 30, 2021.
(c) No Required Return of Grant Funds.--Notwithstanding section
129(l)(3)(A)(i) of the National and Community Service Act of 1990 (42
U.S.C. 12581(l)(3)(A)(i)), the Chief Executive Officer of the
Corporation for National and Community Service may permit fixed-amount
grant recipients under such section 129(l) to maintain a pro rata
amount of grant funds, at the discretion of the Corporation for
National and Community Service, for participants who exited or are
serving in a limited capacity due to COVID-19, to enable the grant
recipients to maintain operations and to accept participants.
(d) Extension of Terms and Age Limits.--Notwithstanding any other
provision of law, the Corporation for National and Community Service
may extend the term of service (for a period not to exceed the 1-year
period immediately following the end of the national emergency) or
waive any upper age limit (except in no case shall the maximum age
exceed 26 years of age) for national service programs carried out by
the National Civilian Community Corps under subtitle E of title I of
the National and Community Service Act of 1990 (42 U.S.C. 12611 et
seq.), and the participants in such programs, for the purposes of--
(1) addressing disruptions due to COVID-19; and
(2) minimizing the difficulty in returning to full
operation due to COVID-19 on such programs and participants.
SEC. 4515. WORKFORCE RESPONSE ACTIVITIES.
(a) Administrative Costs.--Of the total amount allocated to a local
area under section 128(b) of the Workforce Innovation and Opportunity
Act (29 U.S.C. 3163(b)) and section 133(b) of such Act (29 U.S.C.
3173(b)) and available for administrative costs for program year 2019,
not more than 20 percent of the total amount may be used by the local
board involved for the administrative costs of carrying out local
workforce investment activities under chapter 2 or chapter 3 of
subtitle B of title I of such Act (29 U.S.C. 3151 et seq.), if the
portion of the total amount that exceeds 10 percent of the total amount
as described under section 128(b)(4)(A) of such Act is used to respond
to the COVID-19 national emergency.
(b) Rapid Response Activities.--
(1) Statewide rapid response.--Of the funds available for
program year 2019 for statewide activities under section 128(a)
of the Workforce Innovation and Opportunity Act (29 U.S.C.
3163(a)), such funds may be used for statewide rapid response
activities as described in section 134(a)(2)(A) (29 U.S.C.
3174(a)(2)(A)) for responding to the COVID-19 national
emergency.
(2) Local boards.--Of the funds available to a Governor
under section 133(a)(2) of such Act (29 U.S.C. 3173(a)(2)) such
funds may be released within 30 days to local boards most
impacted by the coronavirus at the determination of the
Governor for rapid response activities related to responding to
the COVID-19 national emergency.
(c) Definitions.--In this section:
(1) Coronavirus.--The term ``coronavirus'' means
coronavirus as defined in section 506 of the Coronavirus
Preparedness and Response Supplemental Appropriations Act, 2020
(Public Law 116-123).
(2) COVID-19 national emergency.--The term ``COVID-19
national emergency'' means the national emergency declared by
the President under the National Emergencies Act (50 U.S.C.
1601 et seq.) on March 13, 2020, with respect to the
coronavirus.
(3) WIOA terms.--Except as otherwise provided, the terms in
this section have the meanings given the terms in section 3 of
the Workforce Innovation and Opportunity Act (29 U.S.C. 3102).
SEC. 4516. TECHNICAL AMENDMENTS.
(a) In General.--
(1) Section 6103(a)(3) of the Internal Revenue Code of
1986, as amended by the FUTURE Act (Public Law 116-91), is
further amended by striking ``(13), (16)'' and inserting
``(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)''.
(2) Section 6103(p)(3)(A) of such Code, as so amended, is
further amended by striking ``(12),'' and inserting ``(12),
(13)(A), (13)(B), (13)(C), (13)(D)(i)''.
(3) Section 6103(p)(4) of such Code, as so amended, is
further amended by striking ``(13) or (16)'' each place it
appears and inserting ``(13), or (16)''.
(4) Section 6103(p)(4) of such Code, as so amended and as
amended by paragraph (3), is further amended by striking
``(13)'' each place it appears and inserting ``(13)(A),
(13)(B), (13)(C), (13)(D)(i)''.
(5) Section 6103(l)(13)(C)(ii) of such Code, as added by
the FUTURE Act (Public Law 116-91), is amended by striking
``section 236A(e)(4)'' and inserting ``section 263A(e)(4)''.
(b) Effective Date.--The amendments made by this section shall
apply as if included in the enactment of the FUTURE Act (Public Law
116-91).
TITLE III--LABOR PROVISIONS
SEC. 4601. LIMITATION ON PAID LEAVE.
Section 110(b)(2)(B) of the Family and Medical Leave Act of 1993
(as added by the Emergency Family and Medical Leave Expansion Act) is
amended by striking clause (ii) and inserting the following:
``(ii) Limitation.--An employer shall not
be required to pay more than $200 per day and
$10,000 in the aggregate for each employee for
paid leave under this section.''.
SEC. 4602. EMERGENCY PAID SICK LEAVE ACT LIMITATION.
Section 5102 of the Emergency Paid Sick Leave Act (division E of
the Families First Coronavirus Response Act) is amended by adding at
the end the following:
``(f) Limitations.--
``(1) In general.--An employer shall not be required to pay
more than either--
``(A) $511 per day and $5,110 in the aggregate for
each employee, when the employee is taking leave for a
reason described in paragraph (1), (2), or (3) of
section 5102(a); or
``(B) $200 per day and $2,000 in the aggregate for
each employee, when the employee is taking leave for a
reason described in paragraph (4), (5), or (6) of
section 5102(a).
``(2) Expiration of requirement.-- An employer's
requirement to provide paid leave with respect to a specific
employee shall expire at the earlier of--
``(A) the time when the employer has paid that
employee for paid leave under this section for an
equivalent of 80 hours of work; or
``(B) upon the employee's return to work after
taking paid leave under this section.''.
SEC. 4603. REGULATORY AUTHORITIES UNDER THE EMERGENCY PAID SICK LEAVE
ACT.
Section 5111(2) of the Emergency Paid Sick Leave Act (division E of
the Families First Coronavirus Response Act) is amended by striking
``section 5102(a)(5)'' and inserting ``paragraphs (4) and (5) of
section 5102(a)(5)''.
SEC. 4604. UNEMPLOYMENT INSURANCE.
Section 903(h)(2)(B) of the Social Security Act (42 U.S.C.
1103(h)(2)(B)), as added by section 4102 of the Emergency Unemployment
Insurance Stabilization and Access Act of 2020, is amended to read as
follows:
``(B) The State ensures that applications for
unemployment compensation, and assistance with the
application process, are accessible in person, by
phone, or online.''.
SEC. 4605. OMB WAIVER OF PAID FAMILY AND PAID SICK LEAVE.
(a) Family and Medical Leave Act of 1993.--Section 110(a) of title
I of the Family and Medical Leave Act of 1993 (29 U.S.C. 2611 et seq.)
(as added by division C of the Families First Coronavirus Response Act)
is amended by adding at the end the following new paragraph:
``(4) The Director of the Office of Management and Budget
shall have the authority to exclude for good cause from the
requirements under subsection (b) certain employers of the
United States Government with respect to certain categories of
Executive Branch employees.''.
(b) Emergency Paid Sick Leave Act.--The Emergency Paid Sick Leave
Act (division E of the Families First Coronavirus Response Act) is
amended by adding at the end the following new section:
``SEC. 5112. AUTHORITY TO EXCLUDE CERTAIN EMPLOYEES.
``The Director of the Office of Management and Budget shall have
the authority to exclude for good cause from the definition of employee
under section 5110(1) certain employees described in subparagraphs (E)
and (F) of such section, including by exempting certain United States
Government employers covered by section 5110(2)(A)(i)(V) from the
requirements of this title with respect to certain categories of
Executive Branch employees.''.
SEC. 4606. PAID LEAVE FOR REHIRED EMPLOYEES.
Section 110(a)(1)(A) of the Family and Medical Leave Act of 1993,
as added by section 3102 of the Emergency Family and Medical Leave
Expansion Act, is amended to read as follows:
``(A) Eligible employee.--
``(i) In general.--In lieu of the
definition in sections 101(2)(A) and
101(2)(B)(ii), the term `eligible employee'
means an employee who has been employed for at
least 30 calendar days by the employer with
respect to whom leave is requested under
section 102(a)(1)(F).
``(ii) Rule regarding rehired employees.--
For purposes of clause (i), the term `employed
for at least 30 calendar days', used with
respect to an employee and an employer
described in clause (i), includes an employee
who was laid off by that employer not earlier
than March 1, 2020, had worked for the employer
for not less than 30 of the last 60 calendar
days prior to the employee's layoff, and was
rehired by the employer.''.
SEC. 4607. ADVANCE REFUNDING OF CREDITS.
(a) Payroll Credit for Required Paid Sick Leave.--Section 7001 of
division G of the Families First Coronavirus Response Act is amended by
inserting after subsection (g) the following new subsection:
``(h) Treatment of Deposits.--The Secretary of the Treasury (or the
Secretary's delegate) shall waive any penalty under section 6656 of the
Internal Revenue Code of 1986 for any failure to make a deposit of the
tax imposed by section 3111(a) or 3221(a) of such Code if the Secretary
determines that such failure was due to the anticipation of the credit
allowed under this section.''.
(b) Credit for Sick Leave for Certain Self-employed Individuals.--
Section 7002 of division G of the Families First Coronavirus Response
Act is amended by inserting after subsection (g) the following new
subsection:
``(h) Advancing Credit.--The Secretary of the Treasury (or the
Secretary's delegate) shall issue such forms and instructions as are
necessary--
``(1) to allow the advance payment of the credit under
subsection (a), subject to the limitations provided in this
section, based on such information as the Secretary shall
require, and
``(2) to provide for the reconciliation of such advance
payment with the amount advanced at the time of filing the
return of tax for the taxable year.''.
(c) Payroll Credit for Required Paid Family Leave.--Section 7003 of
division G of the Families First Coronavirus Response Act is amended by
inserting after subsection (g) the following new subsection:
``(h) Treatment of Deposits.--The Secretary of the Treasury (or the
Secretary's delegate) shall waive any penalty under section 6656 of the
Internal Revenue Code of 1986 for any failure to make a deposit of the
tax imposed by section 3111(a) or 3221(a) of such Code if the Secretary
determines that such failure was due to the anticipation of the credit
allowed under this section.''.
(d) Credit for Family Leave for Certain Self-employed
Individuals.--Section 7004 of division G of the Families First
Coronavirus Response Act is amended by inserting after subsection (e)
the following new subsection:
``(f) Advancing Credit.--The Secretary of the Treasury (or the
Secretary's delegate) shall issue such forms and instructions as are
necessary--
``(1) to allow the advance payment of the credit under
subsection (a), subject to the limitations provided in this
section, based on such information as the Secretary shall
require, and
``(2) to provide for the reconciliation of such advance
payment with the amount advanced at the time of filing the
return of tax for the taxable year.''.
DIVISION E--TEMPORARY PERMIT USE TO GUARANTEE MONEY MARKET MUTUAL FUNDS
SEC. 5001. NON-APPLICABILITY OF RESTRICTIONS ON ESF DURING NATIONAL
EMERGENCY.
Section 131 of the Emergency Economic Stabilization Act of 2008 (12
U.S.C. 5236) shall not apply during the national emergency concerning
the novel coronavirus disease (COVID-19) outbreak declared by the
President under the National Emergencies Act (50 U.S.C. 1601 et seq.).
DIVISION F--BUDGETARY PROVISIONS
SEC. 6001. EMERGENCY DESIGNATION.
(a) In General.--The amounts provided under this Act are designated
as an emergency requirement pursuant to section 4(g) of the Statutory
Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).
(b) Designation in Senate.--In the Senate, this Act is designated
as an emergency requirement pursuant to section 4112(a) of H. Con. Res.
71 (115th Congress), the concurrent resolution on the budget for fiscal
year 2018.
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