[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1319 Enrolled Bill (ENR)]
H.R.1319
One Hundred Seventeenth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Sunday,
the third day of January, two thousand and twenty-one
An Act
To provide for reconciliation pursuant to title II of S. Con. Res. 5.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``American Rescue Plan Act of 2021''.
SEC. 2. TABLE OF CONTENTS.
The table of contents for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
Subtitle A--Agriculture
Sec. 1001. Food supply chain and agriculture pandemic response.
Sec. 1002. Emergency rural development grants for rural health care.
Sec. 1003. Pandemic program administration funds.
Sec. 1004. Funding for the USDA Office of Inspector General for
oversight of COVID-19-related programs.
Sec. 1005. Farm loan assistance for socially disadvantaged farmers and
ranchers.
Sec. 1006. USDA assistance and support for socially disadvantaged
farmers, ranchers, forest land owners and operators, and
groups.
Sec. 1007. Use of the Commodity Credit Corporation for commodities and
associated expenses.
Subtitle B--Nutrition
Sec. 1101. Supplemental nutrition assistance program.
Sec. 1102. Additional assistance for SNAP online purchasing and
technology improvements.
Sec. 1103. Additional funding for nutrition assistance programs.
Sec. 1104. Commodity supplemental food program.
Sec. 1105. Improvements to WIC benefits.
Sec. 1106. WIC program modernization.
Sec. 1107. Meals and supplements reimbursements for individuals who have
not attained the age of 25.
Sec. 1108. Pandemic EBT program.
TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
Subtitle A--Education Matters
PART 1--Department of Education
Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
Sec. 2002. Emergency assistance to non-public schools.
Sec. 2003. Higher Education Emergency Relief Fund.
Sec. 2004. Maintenance of effort and maintenance of equity.
Sec. 2005. Outlying areas.
Sec. 2006. Gallaudet University.
Sec. 2007. Student aid administration.
Sec. 2008. Howard University.
Sec. 2009. National Technical Institute for the Deaf.
Sec. 2010. Institute of Education Sciences.
Sec. 2011. Program administration.
Sec. 2012. Office of Inspector General.
Sec. 2013. Modification of revenue requirements for proprietary
institutions of higher education.
Sec. 2014. Funding for the Individuals with Disabilities Education Act.
PART 2--Miscellaneous
Sec. 2021. National Endowment for the Arts.
Sec. 2022. National Endowment for the Humanities.
Sec. 2023. Institute of Museum and Library Services.
Subtitle B--Labor Matters
Sec. 2101. Funding for Department of Labor worker protection activities.
Subtitle C--Human Services and Community Supports
Sec. 2201. Child Care and Development Block Grant Program.
Sec. 2202. Child Care Stabilization.
Sec. 2203. Head Start.
Sec. 2204. Programs for survivors.
Sec. 2205. Child abuse prevention and treatment.
Sec. 2206. Corporation for National and Community Service and the
National Service Trust.
Subtitle D--Public Health
Sec. 2301. Funding for COVID-19 vaccine activities at the Centers for
Disease Control and Prevention.
Sec. 2302. Funding for vaccine confidence activities.
Sec. 2303. Funding for supply chain for COVID-19 vaccines, therapeutics,
and medical supplies.
Sec. 2304. Funding for COVID-19 vaccine, therapeutic, and device
activities at the Food and Drug Administration.
Sec. 2305. Reduced cost-sharing.
Subtitle E--Testing
Sec. 2401. Funding for COVID-19 testing, contact tracing, and mitigation
activities.
Sec. 2402. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 2403. Funding for global health.
Sec. 2404. Funding for data modernization and forecasting center.
Subtitle F--Public Health Workforce
Sec. 2501. Funding for public health workforce.
Sec. 2502. Funding for Medical Reserve Corps.
Subtitle G--Public Health Investments
Sec. 2601. Funding for community health centers and community care.
Sec. 2602. Funding for National Health Service Corps.
Sec. 2603. Funding for Nurse Corps.
Sec. 2604. Funding for teaching health centers that operate graduate
medical education.
Sec. 2605. Funding for family planning.
Subtitle H--Mental Health and Substance Use Disorder
Sec. 2701. Funding for block grants for community mental health
services.
Sec. 2702. Funding for block grants for prevention and treatment of
substance abuse.
Sec. 2703. Funding for mental health and substance use disorder training
for health care professionals, paraprofessionals, and public
safety officers.
Sec. 2704. Funding for education and awareness campaign encouraging
healthy work conditions and use of mental health and substance
use disorder services by health care professionals.
Sec. 2705. Funding for grants for health care providers to promote
mental health among their health professional workforce.
Sec. 2706. Funding for community-based funding for local substance use
disorder services.
Sec. 2707. Funding for community-based funding for local behavioral
health needs.
Sec. 2708. Funding for the National Child Traumatic Stress Network.
Sec. 2709. Funding for Project AWARE.
Sec. 2710. Funding for youth suicide prevention.
Sec. 2711. Funding for behavioral health workforce education and
training.
Sec. 2712. Funding for pediatric mental health care access.
Sec. 2713. Funding for expansion grants for certified community
behavioral health clinics.
Subtitle I--Exchange Grant Program
Sec. 2801. Establishing a grant program for Exchange modernization.
Subtitle J--Continued Assistance to Rail Workers
Sec. 2901. Additional enhanced benefits under the Railroad Unemployment
Insurance Act.
Sec. 2902. Extended unemployment benefits under the Railroad
Unemployment Insurance Act.
Sec. 2903. Extension of waiver of the 7-day waiting period for benefits
under the Railroad Unemployment Insurance Act.
Sec. 2904. Railroad Retirement Board and Office of the Inspector General
funding.
Subtitle K--Ratepayer Protection
Sec. 2911. Funding for LIHEAP.
Sec. 2912. Funding for water assistance program.
Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship
Families
Sec. 2921. Supporting older americans and their families.
Sec. 2922. National Technical Assistance Center on Grandfamilies and
Kinship Families.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
Subtitle A--Defense Production Act of 1950
Sec. 3101. COVID-19 emergency medical supplies enhancement.
Subtitle B--Housing Provisions
Sec. 3201. Emergency rental assistance.
Sec. 3202. Emergency housing vouchers.
Sec. 3203. Emergency assistance for rural housing.
Sec. 3204. Housing counseling.
Sec. 3205. Homelessness assistance and supportive services program.
Sec. 3206. Homeowner Assistance Fund.
Sec. 3207. Relief measures for section 502 and 504 direct loan
borrowers.
Sec. 3208. Fair housing activities.
Subtitle C--Small Business (SSBCI)
Sec. 3301. State Small Business Credit Initiative.
Subtitle D--Public Transportation
Sec. 3401. Federal Transit Administration grants.
TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
Sec. 4001. Emergency Federal Employee Leave Fund.
Sec. 4002. Funding for the Government Accountability Office.
Sec. 4003. Pandemic Response Accountability Committee funding
availability.
Sec. 4004. Funding for the White House.
Sec. 4005. Federal Emergency Management Agency appropriation.
Sec. 4006. Funeral assistance.
Sec. 4007. Emergency food and shelter program funding.
Sec. 4008. Humanitarian relief.
Sec. 4009. Cybersecurity and Infrastructure Security Agency.
Sec. 4010. Appropriation for the United States Digital Service.
Sec. 4011. Appropriation for the Technology Modernization Fund.
Sec. 4012. Appropriation for the Federal Citizen Services Fund.
Sec. 4013. AFG and SAFER program funding.
Sec. 4014. Emergency management performance grant funding.
Sec. 4015. Extension of reimbursement authority for Federal contractors.
Sec. 4016. Eligibility for workers' compensation benefits for Federal
employees diagnosed with COVID-19.
TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP
Sec. 5001. Modifications to paycheck protection program.
Sec. 5002. Targeted EIDL advance.
Sec. 5003. Support for restaurants.
Sec. 5004. Community navigator pilot program.
Sec. 5005. Shuttered venue operators.
Sec. 5006. Direct appropriations.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
Sec. 6001. Economic adjustment assistance.
Sec. 6002. Funding for pollution and disparate impacts of the COVID-19
pandemic.
Sec. 6003. United States Fish and Wildlife Service.
TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
Subtitle A--Transportation and Infrastructure
Sec. 7101. Grants to the National Railroad Passenger Corporation.
Sec. 7102. Relief for airports.
Sec. 7103. Emergency FAA Employee Leave Fund.
Sec. 7104. Emergency TSA Employee Leave Fund.
Subtitle B--Aviation Manufacturing Jobs Protection
Sec. 7201. Definitions.
Sec. 7202. Payroll support program.
Subtitle C--Airlines
Sec. 7301. Air Transportation Payroll Support Program Extension.
Subtitle D--Consumer Protection and Commerce Oversight
Sec. 7401. Funding for consumer product safety fund to protect consumers
from potentially dangerous products related to COVID-19.
Sec. 7402. Funding for E-Rate support for emergency educational
connections and devices.
Sec. 7403. Funding for Department of Commerce Inspector General.
Sec. 7404. Federal Trade Commission funding for COVID-19 related work.
Subtitle E--Science and Technology
Sec. 7501. National Institute of Standards and Technology.
Sec. 7502. National Science Foundation.
Subtitle F--Corporation for Public Broadcasting
Sec. 7601. Support for the Corporation for Public Broadcasting.
TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS
Sec. 8001. Funding for claims and appeals processing.
Sec. 8002. Funding availability for medical care and health needs.
Sec. 8003. Funding for supply chain modernization.
Sec. 8004. Funding for State homes.
Sec. 8005. Funding for the Department of Veterans Affairs Office of
Inspector General.
Sec. 8006. Covid-19 veteran rapid retraining assistance program.
Sec. 8007. Prohibition on copayments and cost sharing for veterans
during emergency relating to COVID-19.
Sec. 8008. Emergency Department of Veterans Affairs Employee Leave Fund.
TITLE IX--COMMITTEE ON FINANCE
Subtitle A--Crisis Support for Unemployed Workers
PART 1--Extension of CARES Act Unemployment Provisions
Sec. 9011. Extension of Pandemic Unemployment Assistance.
Sec. 9012. Extension of emergency unemployment relief for governmental
entities and nonprofit organizations.
Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
Sec. 9014. Extension of full Federal funding of the first week of
compensable regular unemployment for States with no waiting
week.
Sec. 9015. Extension of emergency State staffing flexibility.
Sec. 9016. Extension of pandemic emergency unemployment compensation.
Sec. 9017. Extension of temporary financing of short-time compensation
payments in States with programs in law.
Sec. 9018. Extension of temporary financing of short-time compensation
agreements for States without programs in law.
PART 2--Extension of FFCRA Unemployment Provisions
Sec. 9021. Extension of temporary assistance for States with advances.
Sec. 9022. Extension of full Federal funding of extended unemployment
compensation.
PART 3--Department of Labor Funding for Timely, Accurate, and Equitable
Payment
Sec. 9031. Funding for administration.
Sec. 9032. Funding for fraud prevention, equitable access, and timely
payment to eligible workers.
PART 4--Other Provisions
Sec. 9041. Extension of limitation on excess business losses of
noncorporate taxpayers.
Sec. 9042. Suspension of tax on portion of unemployment compensation.
Subtitle B--Emergency Assistance to Families Through Home Visiting
Programs
Sec. 9101. Emergency assistance to families through home visiting
programs.
Subtitle C--Emergency Assistance to Children and Families
Sec. 9201. Pandemic Emergency Assistance.
Subtitle D--Elder Justice and Support Guarantee
Sec. 9301. Additional funding for aging and disability services
programs.
Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
19
Sec. 9401. Providing for infection control support to skilled nursing
facilities through contracts with quality improvement
organizations.
Sec. 9402. Funding for strike teams for resident and employee safety in
skilled nursing facilities.
Subtitle F--Preserving Health Benefits for Workers
Sec. 9501. Preserving health benefits for workers.
Subtitle G--Promoting Economic Security
PART 1--2021 Recovery Rebates to Individuals
Sec. 9601. 2021 recovery rebates to individuals.
PART 2--Child Tax Credit
Sec. 9611. Child tax credit improvements for 2021.
Sec. 9612. Application of child tax credit in possessions.
PART 3--Earned Income Tax Credit
Sec. 9621. Strengthening the earned income tax credit for individuals
with no qualifying children.
Sec. 9622. Taxpayer eligible for childless earned income credit in case
of qualifying children who fail to meet certain identification
requirements.
Sec. 9623. Credit allowed in case of certain separated spouses.
Sec. 9624. Modification of disqualified investment income test.
Sec. 9625. Application of earned income tax credit in possessions of the
United States.
Sec. 9626. Temporary special rule for determining earned income for
purposes of earned income tax credit.
PART 4--Dependent Care Assistance
Sec. 9631. Refundability and enhancement of child and dependent care tax
credit.
Sec. 9632. Increase in exclusion for employer-provided dependent care
assistance.
PART 5--Credits for Paid Sick and Family Leave
Sec. 9641. Payroll credits.
Sec. 9642. Credit for sick leave for certain self-employed individuals.
Sec. 9643. Credit for family leave for certain self-employed
individuals.
PART 6--Employee Retention Credit
Sec. 9651. Extension of employee retention credit.
PART 7--Premium Tax Credit
Sec. 9661. Improving affordability by expanding premium assistance for
consumers.
Sec. 9662. Temporary modification of limitations on reconciliation of
tax credits for coverage under a qualified health plan with
advance payments of such credit.
Sec. 9663. Application of premium tax credit in case of individuals
receiving unemployment compensation during 2021.
PART 8--Miscellaneous Provisions
Sec. 9671. Repeal of election to allocate interest, etc. on worldwide
basis.
Sec. 9672. Tax treatment of targeted EIDL advances.
Sec. 9673. Tax treatment of restaurant revitalization grants.
Sec. 9674. Modification of exceptions for reporting of third party
network transactions.
Sec. 9675. Modification of treatment of student loan forgiveness.
Subtitle H--Pensions
Sec. 9701. Temporary delay of designation of multiemployer plans as in
endangered, critical, or critical and declining status.
Sec. 9702. Temporary extension of the funding improvement and
rehabilitation periods for multiemployer pension plans in
critical and endangered status for 2020 or 2021.
Sec. 9703. Adjustments to funding standard account rules.
Sec. 9704. Special financial assistance program for financially troubled
multiemployer plans.
Sec. 9705. Extended amortization for single employer plans.
Sec. 9706. Extension of pension funding stabilization percentages for
single employer plans.
Sec. 9707. Modification of special rules for minimum funding standards
for community newspaper plans.
Sec. 9708. Expansion of limitation on excessive employee remuneration.
Subtitle I--Child Care for Workers
Sec. 9801. Child care assistance.
Subtitle J--Medicaid
Sec. 9811. Mandatory coverage of COVID-19 vaccines and administration
and treatment under Medicaid.
Sec. 9812. Modifications to certain coverage under Medicaid for pregnant
and postpartum women.
Sec. 9813. State option to provide qualifying community-based mobile
crisis intervention services.
Sec. 9814. Temporary increase in FMAP for medical assistance under State
Medicaid plans which begin to expend amounts for certain
mandatory individuals.
Sec. 9815. Extension of 100 percent Federal medical assistance
percentage to Urban Indian Health Organizations and Native
Hawaiian Health Care Systems.
Sec. 9816. Sunset of limit on maximum rebate amount for single source
drugs and innovator multiple source drugs.
Sec. 9817. Additional support for Medicaid home and community-based
services during the COVID-19 emergency.
Sec. 9818. Funding for State strike teams for resident and employee
safety in nursing facilities.
Sec. 9819. Special rule for the period of a declared public health
emergency related to coronavirus.
Subtitle K--Children's Health Insurance Program
Sec. 9821. Mandatory coverage of COVID-19 vaccines and administration
and treatment under CHIP.
Sec. 9822. Modifications to certain coverage under CHIP for pregnant and
postpartum women.
Subtitle L--Medicare
Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
urban States.
Sec. 9832. Secretarial authority to temporarily waive or modify
application of certain Medicare requirements with respect to
ambulance services furnished during certain emergency periods.
Sec. 9833. Funding for Office of Inspector General.
Subtitle M--Coronavirus State and Local Fiscal Recovery Funds
Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.
Subtitle N--Other Provisions
Sec. 9911. Funding for providers relating to COVID-19.
Sec. 9912. Extension of customs user fees.
TITLE X--COMMITTEE ON FOREIGN RELATIONS
Sec. 10001. Department of State operations.
Sec. 10002. United States Agency for International Development
operations.
Sec. 10003. Global response.
Sec. 10004. Humanitarian response.
Sec. 10005. Multilateral assistance.
TITLE XI--COMMITTEE ON INDIAN AFFAIRS
Sec. 11001. Indian Health Service.
Sec. 11002. Bureau of Indian Affairs.
Sec. 11003. Housing assistance and supportive services programs for
Native Americans.
Sec. 11004. COVID-19 response resources for the preservation and
maintenance of Native American languages.
Sec. 11005. Bureau of Indian Education.
Sec. 11006. American Indian, Native Hawaiian, and Alaska Native
education.
TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY
Subtitle A--Agriculture
SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC RESPONSE.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$4,000,000,000, to remain available until expended, to carry out this
section.
(b) Use of Funds.--The Secretary of Agriculture shall use the
amounts made available pursuant to subsection (a)--
(1) to purchase food and agricultural commodities;
(2) to purchase and distribute agricultural commodities
(including fresh produce, dairy, seafood, eggs, and meat) to
individuals in need, including through delivery to nonprofit
organizations and through restaurants and other food related
entities, as determined by the Secretary, that may receive, store,
process, and distribute food items;
(3) to make grants and loans for small or midsized food
processors or distributors, seafood processing facilities and
processing vessels, farmers markets, producers, or other
organizations to respond to COVID-19, including for measures to
protect workers against COVID-19; and
(4) to make loans and grants and provide other assistance to
maintain and improve food and agricultural supply chain resiliency.
(c) Animal Health.--
(1) COVID-19 animal surveillance.--The Secretary of Agriculture
shall conduct monitoring and surveillance of susceptible animals
for incidence of SARS-CoV-2.
(2) Funding.--Out of the amounts made available under
subsection (a), the Secretary shall use $300,000,000 to carry out
this subsection.
(d) Overtime Fees.--
(1) Small establishment; very small establishment
definitions.--The terms ``small establishment'' and ``very small
establishment'' have the meaning given those terms in the final
rule entitled ``Pathogen Reduction; Hazard Analysis and Critical
Control Point (HACCP) Systems'' published in the Federal Register
on July 25, 1996 (61 Fed. Reg. 38806).
(2) Overtime inspection cost reduction.--Notwithstanding
section 10703 of the Farm Security and Rural Investment Act of 2002
(7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 695), section
25 of the Poultry Products Inspection Act (21 U.S.C. 468), and
section 24 of the Egg Products Inspection Act (21 U.S.C. 1053), and
any regulations promulgated by the Department of Agriculture
implementing such provisions of law and subject to the availability
of funds under paragraph (3), the Secretary of Agriculture shall
reduce the amount of overtime inspection costs borne by federally-
inspected small establishments and very small establishments
engaged in meat, poultry, or egg products processing and subject to
the requirements of the Federal Meat Inspection Act (21 U.S.C. 601
et seq.), the Poultry Products Inspection Act (21 U.S.C. 451 et
seq.), or the Egg Products Inspection Act (21 U.S.C. 1031 et seq.),
for inspection activities carried out during the period of fiscal
years 2021 through 2030.
(3) Funding.--Out of the amounts made available under
subsection (a), the Secretary shall use $100,000,000 to carry out
this subsection.
SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL HEALTH CARE.
(a) Grants.--The Secretary of Agriculture (in this section referred
to as the ``Secretary'') shall use the funds made available by this
section to establish an emergency pilot program for rural development
not later than 150 days after the date of enactment of this Act to
provide grants to eligible applicants (as defined in section 3570.61(a)
of title 7, Code of Federal Regulations) to be awarded by the Secretary
based on rural development needs related to the COVID-19 pandemic.
(b) Uses.--An eligible applicant to whom a grant is awarded under
this section may use the grant funds for costs, including those
incurred prior to the issuance of the grant, as determined by the
Secretary, of facilities which primarily serve rural areas (as defined
in section 343(a)(13)(C) of the Consolidated Farm and Rural Development
Act (7 U.S.C. 1991(a)(13)(C)), which are located in a rural area, the
median household income of the population to be served by which is less
than the greater of the poverty line or the applicable percentage
(determined under section 3570.63(b) of title 7, Code of Federal
Regulations) of the State nonmetropolitan median household income, and
for which the performance of any construction work completed with grant
funds shall meet the condition set forth in section 9003(f) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to--
(1) increase capacity for vaccine distribution;
(2) provide medical supplies to increase medical surge
capacity;
(3) reimburse for revenue lost during the COVID-19 pandemic,
including revenue losses incurred prior to the awarding of the
grant;
(4) increase telehealth capabilities, including underlying
health care information systems;
(5) construct temporary or permanent structures to provide
health care services, including vaccine administration or testing;
(6) support staffing needs for vaccine administration or
testing; and
(7) engage in any other efforts to support rural development
determined to be critical to address the COVID-19 pandemic,
including nutritional assistance to vulnerable individuals, as
approved by the Secretary.
(c) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $500,000,000, to remain
available until September 30, 2023, to carry out this section, of which
not more than 3 percent may be used by the Secretary for administrative
purposes and not more than 2 percent may be used by the Secretary for
technical assistance as defined in section 306(a)(26) of the
Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)).
SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.
In addition to amounts otherwise available, there are appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $47,500,000, to remain available until expended, for
necessary administrative expenses associated with carrying out this
subtitle.
SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR
OVERSIGHT OF COVID-19-RELATED PROGRAMS.
In addition to amounts otherwise made available, there is
appropriated to the Office of the Inspector General of the Department
of Agriculture for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $2,500,000, to remain available until
September 30, 2022, for audits, investigations, and other oversight
activities of projects and activities carried out with funds made
available to the Department of Agriculture related to the COVID-19
pandemic.
SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED FARMERS AND
RANCHERS.
(a) Payments.--
(1) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary for fiscal year 2021, out of
amounts in the Treasury not otherwise appropriated, such sums as
may be necessary, to remain available until expended, for the cost
of loan modifications and payments under this section.
(2) Payments.--The Secretary shall provide a payment in an
amount up to 120 percent of the outstanding indebtedness of each
socially disadvantaged farmer or rancher as of January 1, 2021, to
pay off the loan directly or to the socially disadvantaged farmer
or rancher (or a combination of both), on each--
(A) direct farm loan made by the Secretary to the socially
disadvantaged farmer or rancher; and
(B) farm loan guaranteed by the Secretary the borrower of
which is the socially disadvantaged farmer or rancher.
(b) Definitions.--In this section:
(1) Farm loan.--The term ``farm loan'' means--
(A) a loan administered by the Farm Service Agency under
subtitle A, B, or C of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1922 et seq.); and
(B) a Commodity Credit Corporation Farm Storage Facility
Loan.
(2) Secretary.--The term ``Secretary'' means the Secretary of
Agriculture.
(3) Socially disadvantaged farmer or rancher.--The term
``socially disadvantaged farmer or rancher'' has the meaning given
the term in section 2501(a) of the Food, Agriculture, Conservation,
and Trade Act of 1990 (7 U.S.C. 2279(a)).
SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY DISADVANTAGED
FARMERS, RANCHERS, FOREST LAND OWNERS AND OPERATORS, AND GROUPS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$1,010,000,000, to remain available until expended, to carry out this
section.
(b) Assistance.--The Secretary of Agriculture shall use the amounts
made available pursuant to subsection (a) for purposes described in
this subsection by--
(1) using not less than 5 percent of the total amount of
funding provided under subsection (a) to provide outreach,
mediation, financial training, capacity building training,
cooperative development training and support, and other technical
assistance on issues concerning food, agriculture, agricultural
credit, agricultural extension, rural development, or nutrition to
socially disadvantaged farmers, ranchers, or forest landowners, or
other members of socially disadvantaged groups;
(2) using not less than 5 percent of the total amount of
funding provided under subsection (a) to provide grants and loans
to improve land access for socially disadvantaged farmers,
ranchers, or forest landowners, including issues related to heirs'
property in a manner as determined by the Secretary;
(3) using not less than 0.5 percent of the total amount of
funding provided under subsection (a) to fund the activities of one
or more equity commissions that will address racial equity issues
within the Department of Agriculture and its programs;
(4) using not less than 5 percent of the total amount of
funding provided under subsection (a) to support and supplement
agricultural research, education, and extension, as well as
scholarships and programs that provide internships and pathways to
Federal employment, by--
(A) using not less than 1 percent of the total amount of
funding provided under subsection (a) at colleges or
universities eligible to receive funds under the Act of August
30, 1890 (commonly known as the ``Second Morrill Act'') (7
U.S.C. 321 et seq.), including Tuskegee University;
(B) using not less than 1 percent of the total amount of
funding provided under subsection (a) at 1994 Institutions (as
defined in section 532 of the Equity in Educational Land-Grant
Status Act of 1994 (7 U.S.C. 301 note; Public Law 103-382));
(C) using not less than 1 percent of the total amount of
funding provided under subsection (a) at Alaska Native serving
institutions and Native Hawaiian serving institutions eligible
to receive grants under subsections (a) and (b), respectively,
of section 1419B of the National Agricultural Research,
Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3156);
(D) using not less than 1 percent of the total amount of
funding provided under subsection (a) at Hispanic-serving
institutions eligible to receive grants under section 1455 of
the National Agricultural Research, Extension, and Teaching
Policy Act of 1977 (7 U.S.C. 3241); and
(E) using not less than 1 percent of the total amount of
funding provided under subsection (a) at the insular area
institutions of higher education located in the territories of
the United States, as referred to in section 1489 of the
National Agricultural Research, Extension, and Teaching Policy
Act of 1977 (7 U.S.C. 3361); and
(5) using not less than 5 percent of the total amount of
funding provided under subsection (a) to provide financial
assistance to socially disadvantaged farmers, ranchers, or forest
landowners that are former farm loan borrowers that suffered
related adverse actions or past discrimination or bias in
Department of Agriculture programs, as determined by the Secretary.
(c) Definitions.--In this section:
(1) Nonindustrial private forest land.--The term
``nonindustrial private forest land'' has the meaning given the
term in section 1201(a)(18) of the Food Security Act of 1985 (16
U.S.C. 3801(a)(18)).
(2) Socially disadvantaged farmer, rancher, or forest
landowner.--The term ``socially disadvantaged farmer, rancher, or
forest landowner'' means a farmer, rancher, or owner or operator of
nonindustrial private forest land who is a member of a socially
disadvantaged group.
(3) Socially disadvantaged group.--The term ``socially
disadvantaged group'' has the meaning given the term in section
2501(a) of the Food, Agriculture, Conservation, and Trade Act of
1990 (7 U.S.C. 2279(a)).
SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES AND
ASSOCIATED EXPENSES.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $800,000,000, to remain available until
September 30, 2022, to use the Commodity Credit Corporation to acquire
and make available commodities under section 406(b) of the Food for
Peace Act (7 U.S.C. 1736(b)) and for expenses under such section.
Subtitle B--Nutrition
SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.
(a) Value of Benefits.--Section 702(a) of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) is amended
by striking ``June 30, 2021'' and inserting ``September 30, 2021''.
(b) SNAP Administrative Expenses.--In addition to amounts otherwise
available, there is hereby appropriated for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated, $1,150,000,000,
to remain available until September 30, 2023, with amounts to be
obligated for each of fiscal years 2021, 2022, and 2023, for the costs
of State administrative expenses associated with carrying out this
section and administering the supplemental nutrition assistance program
established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et
seq.), of which--
(1) $15,000,000 shall be for necessary expenses of the
Secretary of Agriculture (in this section referred to as the
``Secretary'') for management and oversight of the program; and
(2) $1,135,000,000 shall be for the Secretary to make grants to
each State agency for each of fiscal years 2021 through 2023 as
follows:
(A) 75 percent of the amounts available shall be allocated
to States based on the share of each State of households that
participate in the supplemental nutrition assistance program as
reported to the Department of Agriculture for the most recent
12-month period for which data are available, adjusted by the
Secretary (as of the date of the enactment of this Act) for
participation in disaster programs under section 5(h) of the
Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)); and
(B) 25 percent of the amounts available shall be allocated
to States based on the increase in the number of households
that participate in the supplemental nutrition assistance
program as reported to the Department of Agriculture over the
most recent 12-month period for which data are available,
adjusted by the Secretary (as of the date of the enactment of
this Act) for participation in disaster programs under section
5(h) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(h)).
SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING AND
TECHNOLOGY IMPROVEMENTS.
(a) Funding.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2021, out of any amounts in the
Treasury not otherwise appropriated, $25,000,000 to remain available
through September 30, 2026, to carry out this section.
(b) Use of Funds.--The Secretary of Agriculture may use the amounts
made available pursuant to subsection (a)--
(1) to make technological improvements to improve online
purchasing in the supplemental nutrition assistance program
established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011
et seq.);
(2) to modernize electronic benefit transfer technology;
(3) to support the mobile technologies demonstration projects
and the use of mobile technologies authorized under section
7(h)(14) of the Food and Nutrition Act of 2008 (7 U.S.C.
2016(h)(14)); and
(4) to provide technical assistance to educate retailers on the
process and technical requirements for the online acceptance of the
supplemental nutrition assistance program benefits, for mobile
payments, and for electronic benefit transfer modernization
initiatives.
SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS.
Section 704 of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260) is amended--
(1) by striking ``In addition'' and inserting the following:
``(a) COVID-19 Response Funding.--In addition''; and
(2) by adding at the end the following--
``(b) Additional Funding.--In addition to any other funds made
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $1,000,000,000 to remain
available until September 30, 2027, for the Secretary of Agriculture to
provide grants to the Commonwealth of Northern Mariana Islands, Puerto
Rico, and American Samoa for nutrition assistance, of which $30,000,000
shall be available to provide grants to the Commonwealth of Northern
Mariana Islands for such assistance.''.
SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $37,000,000, to remain available until
September 30, 2022, for activities authorized by section 4(a) of the
Agriculture and Consumer Protection Act of 1973 (7 U.S.C. 612c note).
SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.
(a) Definitions.--In this section:
(1) Applicable period.--The term ``applicable period'' means a
period--
(A) beginning after the date of enactment of this Act, as
selected by a State agency; and
(B) ending not later than the earlier of--
(i) 4 months after the date described in subparagraph
(A); or
(ii) September 30, 2021.
(2) Cash-value voucher.--The term ``cash-value voucher'' has
the meaning given the term in section 246.2 of title 7, Code of
Federal Regulations (as in effect on the date of the enactment of
this Act).
(3) Program.--The term ``program'' means the special
supplemental nutrition program for women, infants, and children
established by section 17 of the Child Nutrition Act of 1966 (42
U.S.C. 1786).
(4) Qualified food package.--The term ``qualified food
package'' means each of the following food packages (as defined in
section 246.10(e) of title 7, Code of Federal Regulations (as in
effect on the date of the enactment of this Act)):
(A) Food package III-Participants with qualifying
conditions.
(B) Food Package IV-Children 1 through 4 years.
(C) Food Package V-Pregnant and partially (mostly)
breastfeeding women.
(D) Food Package VI-Postpartum women.
(E) Food Package VII-Fully breastfeeding.
(5) Secretary.--The term ``Secretary'' means the Secretary of
Agriculture.
(6) State agency.--The term ``State agency'' has the meaning
given the term in section 17(b) of the Child Nutrition Act of 1966
(42 U.S.C. 1786(b)).
(b) Authority to Increase Amount of Cash-value Voucher.--During the
public health emergency declared by the Secretary of Health and Human
Services under section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020, with respect to the Coronavirus Disease 2019
(COVID-19), and in response to challenges relating to that public
health emergency, the Secretary may, in carrying out the program,
increase the amount of a cash-value voucher under a qualified food
package to an amount that is less than or equal to $35.
(c) Application of Increased Amount of Cash-value Voucher to State
Agencies.--
(1) Notification.--An increase to the amount of a cash-value
voucher under subsection (b) shall apply to any State agency that
notifies the Secretary of--
(A) the intent to use that increased amount, without
further application; and
(B) the applicable period selected by the State agency
during which that increased amount shall apply.
(2) Use of increased amount.--A State agency that makes a
notification to the Secretary under paragraph (1) shall use the
increased amount described in that paragraph--
(A) during the applicable period described in that
notification; and
(B) only during a single applicable period.
(d) Sunset.--The authority of the Secretary under subsection (b),
and the authority of a State agency to increase the amount of a cash-
value voucher under subsection (c), shall terminate on September 30,
2021.
(e) Funding.--In addition to amounts otherwise made available,
there is appropriated to the Secretary, out of funds in the Treasury
not otherwise appropriated, $490,000,000 to carry out this section, to
remain available until September 30, 2022.
SEC. 1106. WIC PROGRAM MODERNIZATION.
In addition to amounts otherwise available, there are appropriated
to the Secretary of Agriculture, out of amounts in the Treasury not
otherwise appropriated, $390,000,000 for fiscal year 2021, to remain
available until September 30, 2024, to carry out outreach, innovation,
and program modernization efforts, including appropriate waivers and
flexibility, to increase participation in and redemption of benefits
under programs established under section 17 of the Child Nutrition Act
of 1966 (7 U.S.C. 1431), except that such waivers may not relate to the
content of the WIC Food Packages (as defined in section 246.10(e) of
title 7, Code of Federal Regulations (as in effect on the date of
enactment of this Act)), or the nondiscrimination requirements under
section 246.8 of title 7, Code of Federal Regulations (as in effect on
the date of enactment of this Act).
SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR INDIVIDUALS WHO
HAVE NOT ATTAINED THE AGE OF 25.
(a) Program for At-risk School Children.--Beginning on the date of
enactment of this section, notwithstanding paragraph (1)(A) of section
17(r) of the Richard B. Russell National School Lunch Act (42 U.S.C.
1766(r)), during the COVID-19 public health emergency declared under
section 319 of the Public Health Service Act (42 U.S.C. 247d), the
Secretary shall reimburse institutions that are emergency shelters
under such section 17(r) (42 U.S.C. 1766(r)) for meals and supplements
served to individuals who, at the time of such service--
(1) have not attained the age of 25; and
(2) are receiving assistance, including non-residential
assistance, from such emergency shelter.
(b) Participation by Emergency Shelters.--Beginning on the date of
enactment of this section, notwithstanding paragraph (5)(A) of section
17(t) of the Richard B. Russell National School Lunch Act (42 U.S.C.
1766(t)), during the COVID-19 public health emergency declared under
section 319 of the Public Health Service Act (42 U.S.C. 247d), the
Secretary shall reimburse emergency shelters under such section 17(t)
(42 U.S.C. 1766(t)) for meals and supplements served to individuals
who, at the time of such service have not attained the age of 25.
(c) Definitions.--In this section:
(1) Emergency shelter.--The term ``emergency shelter'' has the
meaning given the term under section 17(t)(1) of the Richard B.
Russell National School Lunch Act (42 U.S.C. 1766(t)(1)).
(2) Secretary.--The term ``Secretary'' means the Secretary of
Agriculture.
SEC. 1108. PANDEMIC EBT PROGRAM.
Section 1101 of the Families First Coronavirus Response Act (7
U.S.C. 2011 note; Public Law 116-127) is amended--
(1) in subsection (a)--
(A) by striking ``During fiscal years 2020 and 2021'' and
inserting ``In any school year in which there is a public
health emergency designation''; and
(B) by inserting ``or in a covered summer period following
a school session'' after ``in session'';
(2) in subsection (g), by striking ``During fiscal year 2020,
the'' and inserting ``The'';
(3) in subsection (h)(1)--
(A) by inserting ``either'' after ``at least 1 child
enrolled in such a covered child care facility and''; and
(B) by inserting ``or a Department of Agriculture grant-
funded nutrition assistance program in the Commonwealth of the
Northern Mariana Islands, Puerto Rico, or American Samoa''
before ``shall be eligible to receive assistance'';
(4) by redesignating subsections (i) and (j) as subsections (j)
and (k), respectively;
(5) by inserting after subsection (h) the following:
``(i) Emergencies During Summer.--The Secretary of Agriculture may
permit a State agency to extend a State agency plan approved under
subsection (b) for not more than 90 days for the purpose of operating
the plan during a covered summer period, during which time schools
participating in the school lunch program under the Richard B. Russell
National School Lunch Act or the school breakfast program under section
4 of the Child Nutrition Act of 1966 (42 U.S.C. 1773 ) and covered
child care facilities shall be deemed closed for purposes of this
section.'';
(6) in subsection (j) (as so redesignated)--
(A) by redesignating paragraphs (2) through (6) as
paragraphs (3) through (7), respectively;
(B) by inserting after paragraph (1) the following:
``(2) Covered summer period.--The term `covered summer period'
means a summer period that follows a school year during which there
was a public health emergency designation.''; and
(C) in paragraph (5) (as so redesignated), by striking ``or
another coronavirus with pandemic potential''; and
(7) in subsection (k) (as so redesignated), by inserting
``Federal agencies,'' before ``State agencies''.
TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS
Subtitle A--Education Matters
PART 1--DEPARTMENT OF EDUCATION
SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND.
(a) In General.--In addition to amounts otherwise available through
the Education Stabilization Fund, there is appropriated to the
Department of Education for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $122,774,800,000, to remain
available through September 30, 2023, to carry out this section.
(b) Grants.--From funds provided under subsection (a), the
Secretary shall--
(1) use $800,000,000 for the purposes of identifying homeless
children and youth and providing homeless children and youth with--
(A) wrap-around services in light of the challenges of
COVID-19; and
(B) assistance needed to enable homeless children and youth
to attend school and participate fully in school activities;
and
(2) from the remaining amounts, make grants to each State
educational agency in accordance with this section.
(c) Allocations to States.--The amount of each grant under
subsection (b) shall be allocated by the Secretary to each State in the
same proportion as each State received under part A of title I of the
Elementary and Secondary Education Act of 1965 in the most recent
fiscal year.
(d) Subgrants to Local Educational Agencies.--
(1) In general.--Each State shall allocate not less than 90
percent of the grant funds awarded to the State under this section
as subgrants to local educational agencies (including charter
schools that are local educational agencies) in the State in
proportion to the amount of funds such local educational agencies
and charter schools that are local educational agencies received
under part A of title I of the Elementary and Secondary Education
Act of 1965 in the most recent fiscal year.
(2) Availability of funds.--Each State shall make allocations
under paragraph (1) to local educational agencies in an expedited
and timely manner and, to the extent practicable, not later than 60
days after the receipt of such funds.
(e) Uses of Funds.--A local educational agency that receives funds
under this section--
(1) shall reserve not less than 20 percent of such funds to
address learning loss through the implementation of evidence-based
interventions, such as summer learning or summer enrichment,
extended day, comprehensive afterschool programs, or extended
school year programs, and ensure that such interventions respond to
students' academic, social, and emotional needs and address the
disproportionate impact of the coronavirus on the student subgroups
described in section 1111(b)(2)(B)(xi) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)),
students experiencing homelessness, and children and youth in
foster care; and
(2) shall use the remaining funds for any of the following:
(A) Any activity authorized by the Elementary and Secondary
Education Act of 1965.
(B) Any activity authorized by the Individuals with
Disabilities Education Act.
(C) Any activity authorized by the Adult Education and
Family Literacy Act.
(D) Any activity authorized by the Carl D. Perkins Career
and Technical Education Act of 2006.
(E) Coordination of preparedness and response efforts of
local educational agencies with State, local, Tribal, and
territorial public health departments, and other relevant
agencies, to improve coordinated responses among such entities
to prevent, prepare for, and respond to coronavirus.
(F) Activities to address the unique needs of low-income
children or students, children with disabilities, English
learners, racial and ethnic minorities, students experiencing
homelessness, and foster care youth, including how outreach and
service delivery will meet the needs of each population.
(G) Developing and implementing procedures and systems to
improve the preparedness and response efforts of local
educational agencies.
(H) Training and professional development for staff of the
local educational agency on sanitation and minimizing the
spread of infectious diseases.
(I) Purchasing supplies to sanitize and clean the
facilities of a local educational agency, including buildings
operated by such agency.
(J) Planning for, coordinating, and implementing activities
during long-term closures, including providing meals to
eligible students, providing technology for online learning to
all students, providing guidance for carrying out requirements
under the Individuals with Disabilities Education Act and
ensuring other educational services can continue to be provided
consistent with all Federal, State, and local requirements.
(K) Purchasing educational technology (including hardware,
software, and connectivity) for students who are served by the
local educational agency that aids in regular and substantive
educational interaction between students and their classroom
instructors, including low-income students and children with
disabilities, which may include assistive technology or
adaptive equipment.
(L) Providing mental health services and supports,
including through the implementation of evidence-based full-
service community schools.
(M) Planning and implementing activities related to summer
learning and supplemental afterschool programs, including
providing classroom instruction or online learning during the
summer months and addressing the needs of low-income students,
children with disabilities, English learners, migrant students,
students experiencing homelessness, and children in foster
care.
(N) Addressing learning loss among students, including low-
income students, children with disabilities, English learners,
racial and ethnic minorities, students experiencing
homelessness, and children and youth in foster care, of the
local educational agency, including by--
(i) administering and using high-quality assessments
that are valid and reliable, to accurately assess students'
academic progress and assist educators in meeting students'
academic needs, including through differentiating
instruction;
(ii) implementing evidence-based activities to meet the
comprehensive needs of students;
(iii) providing information and assistance to parents
and families on how they can effectively support students,
including in a distance learning environment; and
(iv) tracking student attendance and improving student
engagement in distance education.
(O) School facility repairs and improvements to enable
operation of schools to reduce risk of virus transmission and
exposure to environmental health hazards, and to support
student health needs.
(P) Inspection, testing, maintenance, repair, replacement,
and upgrade projects to improve the indoor air quality in
school facilities, including mechanical and non-mechanical
heating, ventilation, and air conditioning systems, filtering,
purification and other air cleaning, fans, control systems, and
window and door repair and replacement.
(Q) Developing strategies and implementing public health
protocols including, to the greatest extent practicable,
policies in line with guidance from the Centers for Disease
Control and Prevention for the reopening and operation of
school facilities to effectively maintain the health and safety
of students, educators, and other staff.
(R) Other activities that are necessary to maintain the
operation of and continuity of services in local educational
agencies and continuing to employ existing staff of the local
educational agency.
(f) State Funding.--With funds not otherwise allocated under
subsection (d), a State--
(1) shall reserve not less than 5 percent of the total amount
of grant funds awarded to the State under this section to carry
out, directly or through grants or contracts, activities to address
learning loss by supporting the implementation of evidence-based
interventions, such as summer learning or summer enrichment,
extended day, comprehensive afterschool programs, or extended
school year programs, and ensure that such interventions respond to
students' academic, social, and emotional needs and address the
disproportionate impact of the coronavirus on the student subgroups
described in section 1111(b)(2)(B)(xi) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)),
students experiencing homelessness, and children and youth in
foster care, including by providing additional support to local
educational agencies to fully address such impacts;
(2) shall reserve not less than 1 percent of the total amount
of grant funds awarded to the State under this section to carry
out, directly or through grants or contracts, the implementation of
evidence-based summer enrichment programs, and ensure such programs
respond to students' academic, social, and emotional needs and
address the disproportionate impact of the coronavirus on the
student populations described in section 1111(b)(2)(B)(xi) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)), students experiencing homelessness, and
children and youth in foster care;
(3) shall reserve not less than 1 percent of the total amount
of grant funds awarded to the State under this section to carry
out, directly or through grants or contracts, the implementation of
evidence-based comprehensive afterschool programs, and ensure such
programs respond to students' academic, social, and emotional needs
and address the disproportionate impact of the coronavirus on the
student populations described in section 1111(b)(2)(B)(xi) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C.
6311(b)(2)(B)(xi)), students experiencing homelessness, and
children and youth in foster care; and
(4) may reserve not more than one-half of 1 percent of the
total amount of grant funds awarded to the State under this section
for administrative costs and the remainder for emergency needs as
determined by the State educational agency to address issues
responding to coronavirus, which may be addressed through the use
of grants or contracts.
(g) Reallocation.--A State shall return to the Secretary any funds
received under this section that the State does not award within 1 year
of receiving such funds and the Secretary shall reallocate such funds
to the remaining States in accordance with subsection (c).
(h) Definitions.--In this section--
(1) the terms ``child'', ``children with disabilities'',
``distance education'', ``elementary school'', ``English learner'',
``evidence-based'', ``secondary school'', ``local educational
agency'', ``parent'', ``Secretary'', ``State educational agency'',
and ``technology'' have the meanings given those terms in section
8101 of the Elementary and Secondary Education Act of 1965 (20
U.S.C. 7801);
(2) the term ``full-service community school'' has the meaning
given that term in section 4622(2) of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 7272(2)); and
(3) the term ``State'' means each of the 50 States, the
District of Columbia, and the Commonwealth of Puerto Rico.
(i) Safe Return to In-person Instruction.--
(1) In general.--A local educational agency receiving funds
under this section shall develop and make publicly available on the
local educational agency's website, not later than 30 days after
receiving the allocation of funds described in paragraph (d)(1), a
plan for the safe return to in-person instruction and continuity of
services.
(2) Comment period.--Before making the plan described in
paragraph (1) publicly available, the local educational agency
shall seek public comment on the plan and take such comments into
account in the development of the plan.
(3) Previous plans.--If a local educational agency has
developed a plan for the safe return to in-person instruction
before the date of enactment of this Act that meets the
requirements described in paragraphs (1) and (2), such plan shall
be deemed to satisfy the requirements under this subsection.
SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.
(a) In General.--In addition to amounts otherwise available through
the Emergency Assistance to Non-Public Schools Program, there is
appropriated to the Department of Education for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated,
$2,750,000,000, to remain available through September 30, 2023, for
making allocations to Governors under the Emergency Assistance to Non-
Public Schools Program to provide services or assistance to non-public
schools that enroll a significant percentage of low-income students and
are most impacted by the qualifying emergency.
(b) Limitations.--Funds provided under subsection (a) shall not be
used to provide reimbursements to any non-public school.
SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $39,584,570,000, to remain
available through September 30, 2023, for making allocations to
institutions of higher education in accordance with the same terms and
conditions of section 314 of the Coronavirus Response and Relief
Supplemental Appropriations Act, 2021 (division M of Public Law 116-
260), except that--
(1) subsection (a)(1) of such section 314 shall be applied by
substituting ``91 percent'' for ``89 percent'';
(2) subsection (a)(2) of such section 314 shall be applied--
(A) in the matter preceding subparagraph (A), by
substituting ``under the heading `Higher Education' in the
Department of Education Appropriations Act, 2020'' for ``in the
Further Consolidated Appropriations Act, 2020 (Public Law 116-
94)''; and
(B) in subparagraph (B), by substituting ``under the
heading `Higher Education' in the Department of Education
Appropriations Act, 2020'' for ``in the Further Consolidated
Appropriations Act, 2020 (Public Law 116-94)'';
(3) an institution that receives an allocation apportioned in
accordance with clause (iii) of subsection (a)(2)(A) of such
section 314 that has a total endowment size of less than $1,000,000
(including an institution that does not have an endowment) shall be
treated by the Secretary as having a total endowment size of
$1,000,000 for the purposes of such clause (iii);
(4) subsection (a)(4) of such section 314 shall be applied by
substituting ``1 percent'' for ``3 percent'';
(5) except as provided in paragraphs (7) and (9) of subsection
(d) of such section 314, an institution shall use a portion of
funds received under this section to--
(A) implement evidence-based practices to monitor and
suppress coronavirus in accordance with public health
guidelines; and
(B) conduct direct outreach to financial aid applicants
about the opportunity to receive a financial aid adjustment due
to the recent unemployment of a family member or independent
student, or other circumstances, described in section 479A of
the Higher Education Act of 1965 (20 U.S.C. 1087tt);
(6) the following shall not apply to funds provided or received
in accordance with this section--
(A) subsection (b) of such section 314;
(B) paragraph (2) of subsection (c) of such section 314;
(C) paragraphs (1), (2), (4), (5), (6), and (8) of
subsection (d) of such section 314;
(D) subsections (e) and (f) of such section 314; and
(E) section 316 of the Coronavirus Response and Relief
Supplemental Appropriations Act, 2021 (division M of Public Law
116-260); and
(7) an institution that receives an allocation under this
section apportioned in accordance with subparagraphs (A) through
(D) of subsection (a)(1) of such section 314 shall use not less
than 50 percent of such allocation to provide emergency financial
aid grants to students in accordance with subsection (c)(3) of such
section 314.
SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.
(a) State Maintenance of Effort.--
(1) In general.--As a condition of receiving funds under
section 2001, a State shall maintain support for elementary and
secondary education, and for higher education (which shall include
State funding to institutions of higher education and State need-
based financial aid, and shall not include support for capital
projects or for research and development or tuition and fees paid
by students), in each of fiscal years 2022 and 2023 at least at the
proportional levels of such State's support for elementary and
secondary education and for higher education relative to such
State's overall spending, averaged over fiscal years 2017, 2018,
and 2019.
(2) Waiver.--For the purpose of relieving fiscal burdens
incurred by States in preventing, preparing for, and responding to
the coronavirus, the Secretary of Education may waive any
maintenance of effort requirements associated with the Education
Stabilization Fund.
(b) State Maintenance of Equity.--
(1) High-need local educational agencies.--As a condition of
receiving funds under section 2001, a State educational agency
shall not, in fiscal year 2022 or 2023, reduce State funding (as
calculated on a per-pupil basis) for any high-need local
educational agency in the State by an amount that exceeds the
overall per-pupil reduction in State funds, if any, across all
local educational agencies in such State in such fiscal year.
(2) Highest poverty local educational agencies.--
Notwithstanding paragraph (1), as a condition of receiving funds
under section 2001, a State educational agency shall not, in fiscal
year 2022 or 2023, reduce State funding (as calculated on a per-
pupil basis) for any highest poverty local educational agency below
the level of funding (as calculated on a per-pupil basis) provided
to each such local educational agency in fiscal year 2019.
(c) Local Educational Agency Maintenance of Equity for High-poverty
Schools.--
(1) In general.--As a condition of receiving funds under
section 2001, a local educational agency shall not, in fiscal year
2022 or 2023--
(A) reduce per-pupil funding (from combined State and local
funding) for any high-poverty school served by such local
educational agency by an amount that exceeds--
(i) the total reduction in local educational agency
funding (from combined State and local funding) for all
schools served by the local educational agency in such
fiscal year (if any); divided by
(ii) the number of children enrolled in all schools
served by the local educational agency in such fiscal year;
or
(B) reduce per-pupil, full-time equivalent staff in any
high-poverty school by an amount that exceeds--
(i) the total reduction in full-time equivalent staff
in all schools served by such local educational agency in
such fiscal year (if any); divided by
(ii) the number of children enrolled in all schools
served by the local educational agency in such fiscal year.
(2) Exception.--Paragraph (1) shall not apply to a local
educational agency in fiscal year 2022 or 2023 that meets at least
1 of the following criteria in such fiscal year:
(A) Such local educational agency has a total enrollment of
less than 1,000 students.
(B) Such local educational agency operates a single school.
(C) Such local educational agency serves all students
within each grade span with a single school.
(D) Such local educational agency demonstrates an
exceptional or uncontrollable circumstance, such as
unpredictable changes in student enrollment or a precipitous
decline in the financial resources of such agency, as
determined by the Secretary of Education.
(d) Definitions.--In this section:
(1) Elementary education; secondary education.--The terms
``elementary education'' and ``secondary education'' have the
meaning given such terms under State law.
(2) Highest poverty local educational agency.--The term
``highest poverty local educational agency'' means a local
educational agency that is among the group of local educational
agencies in the State that--
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the basis
of the most recent satisfactory data available from the
Department of Commerce (or, for local educational agencies for
which no such data are available, such other data as the
Secretary of Education determines are satisfactory); and
(B) collectively serve not less than 20 percent of the
State's total enrollment of students served by all local
educational agencies in the State.
(3) High-need local educational agency.--The term ``high-need
local educational agency'' means a local educational agency that is
among the group of local educational agencies in the State that--
(A) in rank order, have the highest percentages of
economically disadvantaged students in the State, on the basis
of the most recent satisfactory data available from the
Department of Commerce (or, for local educational agencies for
which no such data are available, such other data as the
Secretary of Education determines are satisfactory); and
(B) collectively serve not less than 50 percent of the
State's total enrollment of students served by all local
educational agencies in the State.
(4) High-poverty school.--
(A) In general.--The term ``high-poverty school'' means,
with respect to a school served by a local educational agency,
a school that is in the highest quartile of schools served by
such local educational agency based on the percentage of
economically disadvantaged students served, as determined by
the State in accordance with subparagraph (B).
(B) Determination.--In making the determination under
subparagraph (A), a State shall select a measure of poverty
established for the purposes of this paragraph by the Secretary
of Education and apply such measure consistently to all schools
in the State.
(5) Overall per-pupil reduction in state funds.--The term
``overall per-pupil reduction in State funds'' means, with respect
to a fiscal year--
(A) the amount of any reduction in the total amount of
State funds provided to all local educational agencies in the
State in such fiscal year compared to the total amount of such
funds provided to all local educational agencies in the State
in the previous fiscal year; divided by
(B) the aggregate number of children enrolled in all
schools served by all local educational agencies in the State
in the fiscal year for which the determination is being made.
(6) State.--The term ``State'' means each of the 50 States, the
District of Columbia, and the Commonwealth of Puerto Rico.
SEC. 2005. OUTLYING AREAS.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $850,000,000, to remain
available through September 30, 2023, for the Secretary of Education to
allocate awards to the outlying areas on the basis of their respective
needs, as determined by the Secretary, to be allocated not more than 30
calendar days after the date of enactment of this Act.
SEC. 2006. GALLAUDET UNIVERSITY.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $19,250,000, to remain
available through September 30, 2023, for the Kendall Demonstration
Elementary School, the Model Secondary School for the Deaf, and
Gallaudet University to prevent, prepare for, and respond to
coronavirus, including to defray expenses associated with coronavirus
(including lost revenue, reimbursement for expenses already incurred,
technology costs associated with a transition to distance education,
faculty and staff trainings, and payroll) and to provide financial aid
grants to students, which may be used for any component of the
student's cost of attendance.
SEC. 2007. STUDENT AID ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $91,130,000, to remain
available through September 30, 2023, for Student Aid Administration
within the Department of Education to prevent, prepare for, and respond
to coronavirus including direct outreach to students and borrowers
about financial aid, economic impact payments, means-tested benefits,
unemployment assistance, and tax benefits, for which the students and
borrowers may be eligible.
SEC. 2008. HOWARD UNIVERSITY.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $35,000,000, to remain
available through September 30, 2023, for Howard University to prevent,
prepare for, and respond to coronavirus, including to defray expenses
associated with coronavirus (including lost revenue, reimbursement for
expenses already incurred, technology costs associated with a
transition to distance education, faculty and staff trainings, and
payroll) and to provide financial aid grants to students, which may be
used for any component of the student's cost of attendance.
SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $19,250,000, to remain
available through September 30, 2023, for the National Technical
Institute for the Deaf to prevent, prepare for, and respond to
coronavirus, including to defray expenses associated with coronavirus
(including lost revenue, reimbursement for expenses already incurred,
technology costs associated with a transition to distance education,
faculty and staff training, and payroll) and to provide financial aid
grants to students, which may be used for any component of the
student's cost of attendance.
SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available through September 30, 2023, for the Institute of Education
Sciences to carry out research related to addressing learning loss
caused by the coronavirus among the student subgroups described in
section 1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) and students experiencing
homelessness and children and youth in foster care, and to disseminate
such findings to State educational agencies and local educational
agencies and other appropriate entities.
SEC. 2011. PROGRAM ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $15,000,000, to remain
available through September 30, 2024, for Program Administration within
the Department of Education to prevent, prepare for, and respond to
coronavirus, and for salaries and expenses necessary to implement this
part.
SEC. 2012. OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $5,000,000, to remain
available until expended, for the Office of Inspector General of the
Department of Education, for salaries and expenses necessary for
oversight, investigations, and audits of programs, grants, and projects
funded under this part carried out by the Office of Inspector General.
SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY
INSTITUTIONS OF HIGHER EDUCATION.
(a) In General.--Section 487(a)(24) of the Higher Education Act of
1965 (20 U.S.C. 1094(a)(24)) is amended by striking ``funds provided
under this title'' and inserting ``Federal funds that are disbursed or
delivered to or on behalf of a student to be used to attend such
institution (referred to in this paragraph and subsection (d) as
`Federal education assistance funds')''.
(b) Implementation of Non-federal Revenue Requirement.--Section
487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is
amended--
(1) in the subsection heading, by striking ``Non-title IV'' and
inserting ``Non-Federal''; and
(2) in paragraph (1)(C), by striking ``funds for a program
under this title'' and inserting ``Federal education assistance
funds''.
(c) Effective Date.--The amendments made under this section shall--
(1) be subject to the master calendar requirements under
section 482 of the Higher Education Act of 1965 (20 U.S.C. 1089)
and the public involvement and negotiated rulemaking requirements
under section 492 of the Higher Education Act of 1965 (20 U.S.C.
1098a), except that such negotiated rulemaking shall commence not
earlier than October 1, 2021; and
(2) apply to institutional fiscal years beginning on or after
January 1, 2023.
SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT.
(a) Amounts for IDEA.--There is appropriated to the Secretary of
Education for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(1) $2,580,000,000 for grants to States under part B of the
Individuals with Disabilities Education Act;
(2) $200,000,000 for preschool grants under section 619 of the
Individuals with Disabilities Education Act; and
(3) $250,000,000 for programs for infants and toddlers with
disabilities under part C of the Individuals with Disabilities
Education Act.
(b) General Provisions.--Any amount appropriated under subsection
(a) is in addition to other amounts appropriated or made available for
the applicable purpose.
PART 2--MISCELLANEOUS
SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $135,000,000, to remain available until expended, under
the National Foundation on the Arts and the Humanities Act of 1965, as
follows:
(1) Forty percent shall be for grants, and relevant
administrative expenses, to State arts agencies and regional arts
organizations that support organizations' programming and general
operating expenses to cover up to 100 percent of the costs of the
programs which the grants support, to prevent, prepare for, respond
to, and recover from the coronavirus.
(2) Sixty percent shall be for direct grants, and relevant
administrative expenses, that support organizations' programming
and general operating expenses to cover up to 100 percent of the
costs of the programs which the grants support, to prevent, prepare
for, respond to, and recover from the coronavirus.
SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $135,000,000, to remain available until expended, under
the National Foundation on the Arts and the Humanities Act of 1965, as
follows:
(1) Forty percent shall be for grants, and relevant
administrative expenses, to State humanities councils that support
humanities organizations' programming and general operating
expenses to cover up to 100 percent of the costs of the programs
which the grants support, to prevent, prepare for, respond to, and
recover from the coronavirus.
(2) Sixty percent shall be for direct grants, and relevant
administrative expenses, that support humanities organizations'
programming and general operating expenses to cover up to 100
percent of the costs of the programs which the grants support, to
prevent, prepare for, respond to, and recover from the coronavirus.
SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.
In addition to amounts otherwise available, there is appropriated
to the Institute of Museum and Library Services for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$200,000,000, to remain available until expended, for necessary
expenses to carry out museum and library services. The Director of the
Institute of Museum and Library Services shall award not less than 89
percent of such funds to State library administrative agencies by
applying the formula in section 221(b) of the Museum and Library
Services Act, except that--
(1) section 221(b)(3)(A) of such Act shall be applied by
substituting ``$2,000,000'' for ``$680,000'' and by substituting
``$200,000'' for ``$60,000''; and
(2) section 221(b)(3)(C) and subsections (b) and (c) of section
223 of such Act shall not apply to funds provided under this
section.
Subtitle B--Labor Matters
SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION
ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise made
available, out of any funds in the Treasury not otherwise appropriated,
there are appropriated to the Secretary of Labor for fiscal year 2021,
$200,000,000, to remain available until September 30, 2023, for the
Wage and Hour Division, the Office of Workers' Compensation Programs,
the Office of the Solicitor, the Mine Safety and Health Administration,
and the Occupational Safety and Health Administration to carry out
COVID-19 related worker protection activities, and for the Office of
Inspector General for oversight of the Secretary's activities to
prevent, prepare for, and respond to COVID-19.
(b) Allocation of Amounts.--Amounts appropriated under subsection
(a) shall be allocated as follows:
(1) Not less than $100,000,000 shall be for the Occupational
Safety and Health Administration, of which $10,000,000 shall be for
Susan Harwood training grants and not less than $5,000,000 shall be
for enforcement activities related to COVID-19 at high risk
workplaces including health care, meat and poultry processing
facilities, agricultural workplaces and correctional facilities.
(2) $12,500,000 shall be for the Office of Inspector General.
Subtitle C--Human Services and Community Supports
SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.
(a) Child Care and Development Block Grant Funding.--In addition to
amounts otherwise available, there is appropriated for fiscal year
2021, out of any amounts in the Treasury not otherwise appropriated,
$14,990,000,000, to remain available through September 30, 2021, to
carry out the program authorized under section 658C of the Child Care
and Development Block Grant Act of 1990 (42 U.S.C. 9858a) without
regard to requirements in sections 658E(c)(3)(E) or 658G of such Act
(42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to States,
territories, Indian Tribes, and Tribal organizations from funds made
available under this subsection shall be obligated in fiscal year 2021
or the succeeding 2 fiscal years. States, territories, Indian Tribes,
and Tribal organizations are authorized to use such funds to provide
child care assistance to health care sector employees, emergency
responders, sanitation workers, and other workers deemed essential
during the response to coronavirus by public officials, without regard
to the income eligibility requirements of section 658P(4) of the Child
Care and Development Block Grant Act (42 U.S.C. 9858n(4)).
(b) Administrative Costs.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of any
amounts in the Treasury not otherwise appropriated, $35,000,000, to
remain available through September 30, 2025, for the costs of providing
technical assistance and conducting research and for the administrative
costs to carry out this section and section 2202 of this subtitle.
(c) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to provide child care
services for eligible individuals.
SEC. 2202. CHILD CARE STABILIZATION.
(a) Definitions.--In this section:
(1) COVID-19 public health emergency.--The term ``COVID-19
public health emergency'' means the public health emergency
declared by the Secretary of Health and Human Services under
section 319 of the Public Health Service Act (42 U.S.C. 247d) on
January 31, 2020, with respect to COVID-19, including any renewal
of the declaration.
(2) Eligible child care provider.--The term ``eligible child
care provider'' means--
(A) an eligible child care provider as defined in section
658P of the Child Care and Development Block Grant Act of 1990
(42 U.S.C. 9858n); or
(B) a child care provider that is licensed, regulated, or
registered in the State, territory, or Indian Tribe on the date
of enactment of this Act and meets applicable State and local
health and safety requirements.
(b) Child Care Stabilization Funding.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated,
$23,975,000,000, to remain available through September 30, 2021, for
grants under this section in accordance with the Child Care and
Development Block Grant Act of 1990.
(c) Grants.--From the amounts appropriated to carry out this
section and under the authority of section 658O of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858m) and this section,
the Secretary shall award to each lead agency a child care
stabilization grant, without regard to the requirements in
subparagraphs (C) and (E) of section 658E(c)(3), and in section 658G,
of the Child Care and Development Block Grant Act of 1990 (42 U.S.C.
9858c(c)(3), 9858e). Such grant shall be allotted in accordance with
section 658O of the Child Care and Development Block Grant Act of 1990
(42 U.S.C. 9858m).
(d) State Reservations and Subgrants.--
(1) Reservation.--A lead agency for a State that receives a
child care stabilization grant pursuant to subsection (c) shall
reserve not more than 10 percent of such grant funds to administer
subgrants, provide technical assistance and support for applying
for and accessing the subgrant opportunity, publicize the
availability of the subgrants, carry out activities to increase the
supply of child care, and provide technical assistance to help
child care providers implement policies as described in paragraph
(2)(D)(i).
(2) Subgrants to qualified child care providers.--
(A) In general.--The lead agency shall use the remainder of
the grant funds awarded pursuant to subsection (c) to make
subgrants to qualified child care providers described in
subparagraph (B), regardless of such a provider's previous
receipt of other Federal assistance, to support the stability
of the child care sector during and after the COVID-19 public
health emergency.
(B) Qualified child care provider.--To be qualified to
receive a subgrant under this paragraph, a provider shall be an
eligible child care provider that on the date of submission of
an application for the subgrant, was either--
(i) open and available to provide child care services;
or
(ii) closed due to public health, financial hardship,
or other reasons relating to the COVID-19 public health
emergency.
(C) Subgrant amount.--The amount of such a subgrant to a
qualified child care provider shall be based on the provider's
stated current operating expenses, including costs associated
with providing or preparing to provide child care services
during the COVID-19 public health emergency, and to the extent
practicable, cover sufficient operating expenses to ensure
continuous operations for the intended period of the subgrant.
(D) Application.--The lead agency shall--
(i) make available on the lead agency's website an
application for qualified child care providers that
includes certifications that, for the duration of the
subgrant--
(I) the provider applying will, when open and
available to provide child care services, implement
policies in line with guidance from the corresponding
State, Tribal, and local authorities, and in accordance
with State, Tribal, and local orders, and, to the
greatest extent possible, implement policies in line
with guidance from the Centers for Disease Control and
Prevention;
(II) for each employee, the provider will pay not
less than the full compensation, including any
benefits, that was provided to the employee as of the
date of submission of the application for the subgrant
(referred to in this subclause as ``full
compensation''), and will not take any action that
reduces the weekly amount of the employee's
compensation below the weekly amount of full
compensation, or that reduces the employee's rate of
compensation below the rate of full compensation,
including the involuntary furloughing of any employee
employed on the date of submission of the application
for the subgrant; and
(III) the provider will provide relief from
copayments and tuition payments for the families
enrolled in the provider's program, to the extent
possible, and prioritize such relief for families
struggling to make either type of payment; and
(ii) accept and process applications submitted under
this subparagraph on a rolling basis, and provide subgrant
funds in advance of provider expenditures, except as
provided in subsection (e)(2).
(E) Obligation.--The lead agency shall notify the Secretary
if it is unable to obligate at least 50 percent of the funds
received pursuant to subsection (c) that are available for
subgrants described in this paragraph within 9 months of the
date of enactment of this Act.
(e) Uses of Funds.--
(1) In general.--A qualified child care provider that receives
funds through such a subgrant shall use the funds for at least one
of the following:
(A) Personnel costs, including payroll and salaries or
similar compensation for an employee (including any sole
proprietor or independent contractor), employee benefits,
premium pay, or costs for employee recruitment and retention.
(B) Rent (including rent under a lease agreement) or
payment on any mortgage obligation, utilities, facility
maintenance or improvements, or insurance.
(C) Personal protective equipment, cleaning and
sanitization supplies and services, or training and
professional development related to health and safety
practices.
(D) Purchases of or updates to equipment and supplies to
respond to the COVID-19 public health emergency.
(E) Goods and services necessary to maintain or resume
child care services.
(F) Mental health supports for children and employees.
(2) Reimbursement.--The qualified child care provider may use
the subgrant funds to reimburse the provider for sums obligated or
expended before the date of enactment of this Act for the cost of a
good or service described in paragraph (1) to respond to the COVID-
19 public health emergency.
(f) Supplement Not Supplant.--Amounts made available to carry out
this section shall be used to supplement and not supplant other
Federal, State, and local public funds expended to provide child care
services for eligible individuals.
SEC. 2203. HEAD START.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any amounts in the Treasury not otherwise
appropriated, $1,000,000,000, to remain available through September 30,
2022, to carry out the Head Start Act, including for Federal
administrative expenses. After reserving funds for Federal
administrative expenses, the Secretary shall allocate all remaining
amounts to Head Start agencies for one-time grants, and shall allocate
to each Head Start agency an amount that bears the same ratio to the
portion available for allocations as the number of enrolled children
served by the Head Start agency bears to the number of enrolled
children served by all Head Start agencies.
SEC. 2204. PROGRAMS FOR SURVIVORS.
(a) In General.--Section 303 of the Family Violence Prevention and
Services Act (42 U.S.C. 10403) is amended by adding at the end the
following:
``(d) Additional Funding.--For the purposes of carrying out this
title, in addition to amounts otherwise made available for such
purposes, there are appropriated, out of any amounts in the Treasury
not otherwise appropriated, for fiscal year 2021, to remain available
until expended except as otherwise provided in this subsection, each of
the following:
``(1) $180,000,000 to carry out sections 301 through 312, to be
allocated in the manner described in subsection (a)(2), except
that--
``(A) a reference in subsection (a)(2) to an amount
appropriated under subsection (a)(1) shall be considered to be
a reference to an amount appropriated under this paragraph;
``(B) the matching requirement in section 306(c)(4) and
condition in section 308(d)(3) shall not apply; and
``(C) each reference in section 305(e) to `the end of the
following fiscal year' shall be considered to be a reference to
`the end of fiscal year 2025'; and
``(D) funds made available to a State in a grant under
section 306(a) and obligated in a timely manner shall be
available for expenditure, by the State or a recipient of funds
from the grant, through the end of fiscal year 2025;
``(2) $18,000,000 to carry out section 309.
``(3) $2,000,000 to carry out section 313, of which $1,000,000
shall be allocated to support Indian communities.''.
(b) COVID-19 Public Health Emergency Defined.--In this section, the
term ``COVID-19 public health emergency'' means the public health
emergency declared by the Secretary of Health and Human Services under
section 319 of the Public Health Service Act (42 U.S.C. 247d) on
January 31, 2020, with respect to COVID-19, including any renewal of
the declaration.
(c) Grants to Support Culturally Specific Populations.--
(1) In general.--In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary of Health and
Human Services (in this section referred to as the ``Secretary''),
$49,500,000 for fiscal year 2021, to be available until expended,
to carry out this subsection (excluding Federal administrative
costs, for which funds are appropriated under subsection (e)).
(2) Use of funds.--From amounts appropriated under paragraph
(1), the Secretary acting through the Director of the Family
Violence Prevention and Services Program, shall--
(A) support culturally specific community-based
organizations to provide culturally specific activities for
survivors of sexual assault and domestic violence, to address
emergent needs resulting from the COVID-19 public health
emergency and other public health concerns; and
(B) support culturally specific community-based
organizations that provide culturally specific activities to
promote strategic partnership development and collaboration in
responding to the impact of COVID-19 and other public health
concerns on survivors of sexual assault and domestic violence.
(d) Grants to Support Survivors of Sexual Assault.--
(1) In general.--In addition to amounts otherwise made
available, there is appropriated, out of any amounts in the
Treasury not otherwise appropriated, to the Secretary, $198,000,000
for fiscal year 2021, to be available until expended, to carry out
this subsection (excluding Federal administrative costs, for which
funds are appropriated under subsection (e)).
(2) Use of funds.--From amounts appropriated under paragraph
(1), the Secretary acting through the Director of the Family
Violence Prevention and Services Program, shall assist rape crisis
centers in transitioning to virtual services and meeting the
emergency needs of survivors.
(e) Administrative Costs.--In addition to amounts otherwise made
available, there is appropriated to the Secretary, out of any amounts
in the Treasury not otherwise appropriated, $2,500,000 for fiscal year
2021, to remain available until expended, for the Federal
administrative costs of carrying out subsections (c) and (d).
SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Health and Human Services for fiscal year 2021, out
of any money in the Treasury not otherwise appropriated, the following
amounts, to remain available through September 30, 2023:
(1) $250,000,000 for carrying out the program authorized under
section 201 of the Child Abuse Prevention and Treatment Act (42
U.S.C. 5116), which shall be allocated without regard to section
204(4) of such Act (42 U.S.C. 5116d(4)) and shall be allotted to
States in accordance with section 203 of such Act (42 U.S.C.
5116b), except that--
(A) in subsection (b)(1)(A) of such section 203, ``70
percent'' shall be deemed to be ``100 percent''; and
(B) subsections (b)(1)(B) and (c) of such section 203 shall
not apply; and
(2) $100,000,000 for carrying out the State grant program
authorized under section 106 of the Child Abuse Prevention and
Treatment Act (42 U.S.C. 5106a), which shall be allocated without
regard to section 112(a)(2) of such Act (42 U.S.C. 5106h(a)(2)).
SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
NATIONAL SERVICE TRUST.
(a) Corporation for National and Community Service.--In addition to
amounts otherwise made available, there is appropriated for fiscal year
2021, out of any money in the Treasury not otherwise appropriated, to
the Corporation for National and Community Service, $852,000,000, to
remain available through September 30, 2024, to carry out subsection
(b), except that amounts to carry out subsection (b)(7) shall remain
available until September 30, 2026.
(b) Allocation of Amounts.--Amounts provided by subsection (a)
shall be allocated as follows:
(1) Americorps state and national.--$620,000,000 shall be
used--
(A) to increase the living allowances of participants in
national service programs; and
(B) to make funding adjustments to existing (as of the date
of enactment of this Act) awards and award new and additional
awards to entities to support programs described in paragraphs
(1)(B), (2)(B), (3)(B), (4)(B), and (5)(B) of subsection (a),
and subsection (b)(2), of section 122 of the National and
Community Service Act of 1990 (42 U.S.C. 12572), whether or not
the entities are already grant recipients under such provisions
on the date of enactment of this Act, and notwithstanding
section 122(a)(1)(B)(vi) of the National and Community Service
Act of 1990 (42 U.S.C. 12572(a)(1)(B)(vi)), by--
(i) prioritizing entities serving communities
disproportionately impacted by COVID-19 and utilizing
culturally competent and multilingual strategies in the
provision of services; and
(ii) taking into account the diversity of communities
and participants served by such entities, including racial,
ethnic, socioeconomic, linguistic, or geographic diversity.
(2) State commissions.--$20,000,000 shall be used to make
adjustments to existing (as of the date of enactment of this Act)
awards and new and additional awards, including awards to State
Commissions on National and Community Service, under section 126(a)
of the National and Community Service Act of 1990 (42 U.S.C.
12576(a)).
(3) Volunteer generation fund.--$20,000,000 shall be used for
expenses authorized under section 501(a)(4)(F) of the National and
Community Service Act of 1990 (42 U.S.C. 12681(a)(4)(F)), which,
notwithstanding section 198P(d)(1)(B) of that Act (42 U.S.C.
12653p(d)(1)(B)), shall be for grants awarded by the Corporation
for National and Community Service on a competitive basis.
(4) Americorps vista.--$80,000,000 shall be used for the
purposes described in section 101 of the Domestic Volunteer Service
Act of 1973 (42 U.S.C. 4951), including to increase the living
allowances of volunteers, described in section 105(b) of the
Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955(b)).
(5) National senior service corps.--$30,000,000 shall be used
for the purposes described in section 200 of the Domestic Volunteer
Service Act of 1973 (42 U.S.C. 5000).
(6) Administrative costs.--$73,000,000 shall be used for the
Corporation for National and Community Service for administrative
expenses to carry out programs and activities funded by subsection
(a).
(7) Office of inspector general.--$9,000,000 shall be used for
the Office of Inspector General of the Corporation for National and
Community Service for salaries and expenses necessary for oversight
and audit of programs and activities funded by subsection (a).
(c) National Service Trust.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $148,000,000, to remain
available until expended, for administration of the National Service
Trust, and for payment to the Trust for the provision of educational
awards pursuant to section 145(a)(1)(A) of the National and Community
Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).
Subtitle D--Public Health
SEC. 2301. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE CENTERS FOR
DISEASE CONTROL AND PREVENTION.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $7,500,000,000,
to remain available until expended, to carry out activities to plan,
prepare for, promote, distribute, administer, monitor, and track COVID-
19 vaccines.
(b) Use of Funds.--The Secretary, acting through the Director of
the Centers for Disease Control and Prevention, and in consultation
with other agencies, as applicable, shall, in conducting activities
referred to in subsection (a)--
(1) conduct activities to enhance, expand, and improve
nationwide COVID-19 vaccine distribution and administration,
including activities related to distribution of ancillary medical
products and supplies related to vaccines; and
(2) provide technical assistance, guidance, and support to, and
award grants or cooperative agreements to, State, local, Tribal,
and territorial public health departments for enhancement of COVID-
19 vaccine distribution and administration capabilities,
including--
(A) the distribution and administration of vaccines
licensed under section 351 of the Public Health Service Act (42
U.S.C. 262) or authorized under section 564 of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3) and ancillary
medical products and supplies related to vaccines;
(B) the establishment and expansion, including staffing
support, of community vaccination centers, particularly in
underserved areas;
(C) the deployment of mobile vaccination units,
particularly in underserved areas;
(D) information technology, standards-based data, and
reporting enhancements, including improvements necessary to
support standards-based sharing of data related to vaccine
distribution and vaccinations and systems that enhance vaccine
safety, effectiveness, and uptake, particularly among
underserved populations;
(E) facilities enhancements;
(F) communication with the public regarding when, where,
and how to receive COVID-19 vaccines; and
(G) transportation of individuals to facilitate
vaccinations, including at community vaccination centers and
mobile vaccination units, particularly for underserved
populations.
(c) Supplemental Funding for State Vaccination Grants.--
(1) Definitions.--In this subsection:
(A) Base formula.--The term ``base formula'' means the
allocation formula that applied to the Public Health Emergency
Preparedness cooperative agreement in fiscal year 2020.
(B) Alternative allocation.--The term ``alternative
allocation'' means an allocation to each State, territory, or
locality calculated using the percentage derived from the
allocation received by such State, territory, or locality of
the aggregate amount of fiscal year 2020 Public Health
Emergency Preparedness cooperative agreement awards under
section 319C-1 of the Public Health Service Act (42 U.S.C.
247d-3a).
(2) Supplemental funding.--
(A) In general.--Not later than 21 days after the date of
enactment of this Act, the Secretary shall, out of amounts
described in subsection (a), provide supplemental funding to
any State, locality, or territory that received less of the
amounts that were appropriated under title III of division M of
Public Law 116-260 for vaccination grants to be issued by the
Centers for Disease Control and Prevention than such State,
locality, or territory would have received had such amounts
been allocated using the alternative allocation.
(B) Amount.--The amount of supplemental funding provided
under this subsection shall be equal to the difference
between--
(i) the amount the State, locality, or territory
received, or would receive, under the base formula; and
(ii) the amount the State, locality, or territory would
receive under the alternative allocation.
SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $1,000,000,000, to remain available until
expended, to carry out activities, acting through the Director of the
Centers for Disease Control and Prevention--
(1) to strengthen vaccine confidence in the United States,
including its territories and possessions;
(2) to provide further information and education with respect
to vaccines licensed under section 351 of the Public Health Service
Act (42 U.S.C. 262) or authorized under section 564 of the Federal
Food, Drug, and Cosmetic Act (21 U.S.C. 360bbb-3); and
(3) to improve rates of vaccination throughout the United
States, including its territories and possessions, including
through activities described in section 313 of the Public Health
Service Act, as amended by section 311 of division BB of the
Consolidated Appropriations Act, 2021 (Public Law 116-260).
SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES,
THERAPEUTICS, AND MEDICAL SUPPLIES.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $6,050,000,000, to remain available until
expended, for necessary expenses with respect to research, development,
manufacturing, production, and the purchase of vaccines, therapeutics,
and ancillary medical products and supplies to prevent, prepare, or
respond to--
(1) SARS-CoV-2 or any viral variant mutating therefrom with
pandemic potential; and
(2) COVID-19 or any disease with potential for creating a
pandemic.
SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE
ACTIVITIES AT THE FOOD AND DRUG ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $500,000,000, to remain available until
expended, to be used for the evaluation of the continued performance,
safety, and effectiveness, including with respect to emerging COVID-19
variants, of vaccines, therapeutics, and diagnostics approved, cleared,
licensed, or authorized for use for the treatment, prevention, or
diagnosis of COVID-19; facilitation of advanced continuous
manufacturing activities related to production of vaccines and related
materials; facilitation and conduct of inspections related to the
manufacturing of vaccines, therapeutics, and devices delayed or
cancelled for reasons related to COVID-19; review of devices authorized
for use for the treatment, prevention, or diagnosis of COVID-19; and
oversight of the supply chain and mitigation of shortages of vaccines,
therapeutics, and devices approved, cleared, licensed, or authorized
for use for the treatment, prevention, or diagnosis of COVID-19 by the
Food and Drug Administration.
SEC. 2305. REDUCED COST-SHARING.
(a) In General.--Section 1402 of the Patient Protection and
Affordable Care Act is amended by redesignating subsection (f) as
subsection (g) and by inserting after subsection (e) the following new
subsection:
``(f) Special Rule for Individuals Who Receive Unemployment
Compensation During 2021.--For purposes of this section, in the case of
an individual who has received, or has been approved to receive,
unemployment compensation for any week beginning during 2021, for the
plan year in which such week begins--
``(1) such individual shall be treated as meeting the
requirements of subsection (b)(2), and
``(2) for purposes of subsections (c) and (d), there shall not
be taken into account any household income of the individual in
excess of 133 percent of the poverty line for a family of the size
involved.''.
(b) Effective Date.--The amendment made by this section shall apply
to plan years beginning after December 31, 2020.
Subtitle E--Testing
SEC. 2401. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND
MITIGATION ACTIVITIES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $47,800,000,000,
to remain available until expended, to carry out activities to detect,
diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
related strategies to mitigate the spread of COVID-19.
(b) Use of Funds.--From amounts appropriated by subsection (a), the
Secretary shall--
(1) implement a national, evidence-based strategy for testing,
contact tracing, surveillance, and mitigation with respect to SARS-
CoV-2 and COVID-19, including through activities authorized under
section 319(a) of the Public Health Service Act;
(2) provide technical assistance, guidance, and support, and
award grants or cooperative agreements to State, local, and
territorial public health departments for activities to detect,
diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
related strategies and activities to mitigate the spread of COVID-
19;
(3) support the development, manufacturing, procurement,
distribution, and administration of tests to detect or diagnose
SARS-CoV-2 and COVID-19, including through--
(A) support for the development, manufacture, procurement,
and distribution of supplies necessary for administering tests,
such as personal protective equipment; and
(B) support for the acquisition, construction, alteration,
or renovation of non-federally owned facilities for the
production of diagnostics and ancillary medical products and
supplies where the Secretary determines that such an investment
is necessary to ensure the production of sufficient amounts of
such supplies;
(4) establish and expand Federal, State, local, and territorial
testing and contact tracing capabilities, including--
(A) through investments in laboratory capacity, such as--
(i) academic and research laboratories, or other
laboratories that could be used for processing of COVID-19
testing;
(ii) community-based testing sites and community-based
organizations; or
(iii) mobile health units, particularly in medically
underserved areas; and
(B) with respect to quarantine and isolation of contacts;
(5) enhance information technology, data modernization, and
reporting, including improvements necessary to support sharing of
data related to public health capabilities;
(6) award grants to, or enter into cooperative agreements or
contracts with, State, local, and territorial public health
departments to establish, expand, and sustain a public health
workforce; and
(7) to cover administrative and program support costs necessary
to conduct activities related to subparagraph (a).
SEC. 2402. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND SURVEILLANCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021 out of any money
in the Treasury not otherwise appropriated, $1,750,000,000, to remain
available until expended, to strengthen and expand activities and
workforce related to genomic sequencing, analytics, and disease
surveillance.
(b) Use of Funds.--From amounts appropriated by subsection (a), the
Secretary, acting through the Director of the Centers for Disease
Control and Prevention, shall--
(1) conduct, expand, and improve activities to sequence
genomes, identify mutations, and survey the circulation and
transmission of viruses and other organisms, including strains of
SARS-CoV-2;
(2) award grants or cooperative agreements to State, local,
Tribal, or territorial public health departments or public health
laboratories--
(A) to increase their capacity to sequence genomes of
circulating strains of viruses and other organisms, including
SARS-CoV-2;
(B) to identify mutations in viruses and other organisms,
including SARS-CoV-2;
(C) to use genomic sequencing to identify outbreaks and
clusters of diseases or infections, including COVID-19; and
(D) to develop effective disease response strategies based
on genomic sequencing and surveillance data;
(3) enhance and expand the informatics capabilities of the
public health workforce; and
(4) award grants for the construction, alteration, or
renovation of facilities to improve genomic sequencing and
surveillance capabilities at the State and local level.
SEC. 2403. FUNDING FOR GLOBAL HEALTH.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any amounts in the
Treasury not otherwise appropriated, $750,000,000, to remain available
until expended, for activities to be conducted acting through the
Director of the Centers for Disease Control and Prevention to combat
SARS-CoV-2, COVID-19, and other emerging infectious disease threats
globally, including efforts related to global health security, global
disease detection and response, global health protection, global
immunization, and global coordination on public health.
SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $500,000,000, to remain available until
expended, for activities to be conducted acting through the Director of
the Centers for Disease Control and Prevention to support public health
data surveillance and analytics infrastructure modernization
initiatives at the Centers for Disease Control and Prevention, and
establish, expand, and maintain efforts to modernize the United States
disease warning system to forecast and track hotspots for COVID-19, its
variants, and emerging biological threats, including academic and
workforce support for analytics and informatics infrastructure and data
collection systems.
Subtitle F--Public Health Workforce
SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $7,660,000,000,
to remain available until expended, to carry out activities related to
establishing, expanding, and sustaining a public health workforce,
including by making awards to State, local, and territorial public
health departments.
(b) Use of Funds for Public Health Departments.--Amounts made
available to an awardee pursuant to subsection (a) shall be used for
the following:
(1) Costs, including wages and benefits, related to the
recruiting, hiring, and training of individuals--
(A) to serve as case investigators, contact tracers, social
support specialists, community health workers, public health
nurses, disease intervention specialists, epidemiologists,
program managers, laboratory personnel, informaticians,
communication and policy experts, and any other positions as
may be required to prevent, prepare for, and respond to COVID-
19; and
(B) who are employed by--
(i) the State, territorial, or local public health
department involved; or
(ii) a nonprofit private or public organization with
demonstrated expertise in implementing public health
programs and established relationships with such State,
territorial, or local public health departments,
particularly in medically underserved areas.
(2) Personal protective equipment, data management and other
technology, or other necessary supplies.
(3) Administrative costs and activities necessary for awardees
to implement activities funded under this section.
(4) Subawards from recipients of awards under subsection (a) to
local health departments for the purposes of the activities funded
under this section.
SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $100,000,000, to remain available until
expended, for carrying out section 2813 of the Public Health Service
Act (42 U.S.C. 300hh-15).
Subtitle G--Public Health Investments
SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $7,600,000,000,
to remain available until expended, for necessary expenses for awarding
grants and cooperative agreements under section 330 of the Public
Health Service Act (42 U.S.C. 254b) to be awarded without regard to the
time limitation in subsection (e)(3) and subsections (e)(6)(A)(iii),
(e)(6)(B)(iii), and (r)(2)(B) of such section 330, and for necessary
expenses for awarding grants to Federally qualified health centers, as
described in section 1861(aa)(4)(B) of the Social Security Act (42
U.S.C. 1395x(aa)(4)(B)), and for awarding grants or contracts to Papa
Ola Lokahi and to qualified entities under sections 4 and 6 of the
Native Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705).
Of the total amount appropriated by the preceding sentence, not less
than $20,000,000 shall be for grants or contracts to Papa Ola Lokahi
and to qualified entities under sections 4 and 6 of the Native Hawaiian
Health Care Improvement Act (42 U.S.C. 11703, 11705).
(b) Use of Funds.--Amounts made available to an awardee pursuant to
subsection (a) shall be used--
(1) to plan, prepare for, promote, distribute, administer, and
track COVID-19 vaccines, and to carry out other vaccine-related
activities;
(2) to detect, diagnose, trace, and monitor COVID-19 infections
and related activities necessary to mitigate the spread of COVID-
19, including activities related to, and equipment or supplies
purchased for, testing, contact tracing, surveillance, mitigation,
and treatment of COVID-19;
(3) to purchase equipment and supplies to conduct mobile
testing or vaccinations for COVID-19, to purchase and maintain
mobile vehicles and equipment to conduct such testing or
vaccinations, and to hire and train laboratory personnel and other
staff to conduct such mobile testing or vaccinations, particularly
in medically underserved areas;
(4) to establish, expand, and sustain the health care workforce
to prevent, prepare for, and respond to COVID-19, and to carry out
other health workforce-related activities;
(5) to modify, enhance, and expand health care services and
infrastructure; and
(6) to conduct community outreach and education activities
related to COVID-19.
(c) Past Expenditures.--An awardee may use amounts awarded pursuant
to subsection (a) to cover the costs of the awardee carrying out any of
the activities described in subsection (b) during the period beginning
on the date of the declaration of a public health emergency by the
Secretary under section 319 of the Public Health Service Act (42 U.S.C.
247d) on January 31, 2020, with respect to COVID-19 and ending on the
date of such award.
SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $800,000,000, to remain
available until expended, for carrying out sections 338A, 338B, and
338I of the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1)
with respect to the health workforce.
(b) State Loan Repayment Programs.--
(1) In general.--Of the amount made available pursuant to
subsection (a), $100,000,000 shall be made available for providing
primary health services through grants to States under section
338I(a) of the Public Health Service Act (42 U.S.C. 254q-1(a)).
(2) Conditions.--With respect to grants described in paragraph
(1) using funds made available under such paragraph:
(A) Section 338I(b) of the Public Health Service Act (42
U.S.C. 254q-1(b)) shall not apply.
(B) Notwithstanding section 338I(d)(2) of the Public Health
Service Act (42 U.S.C. 254q-1(d)(2)), not more than 10 percent
of an award to a State from such amounts, may be used by the
State for costs of administering the State loan repayment
program.
SEC. 2603. FUNDING FOR NURSE CORPS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $200,000,000, to remain available until
expended, for carrying out section 846 of the Public Health Service Act
(42 U.S.C. 297n).
SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE GRADUATE
MEDICAL EDUCATION.
(a) In General.--In addition to amounts otherwise available, and
notwithstanding the capped amount referenced in sections 340H(b)(2) and
340H(d)(2) of the Public Health Service Act (42 U.S.C. 256h(b)(2) and
(d)(2)), there is appropriated to the Secretary for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$330,000,000, to remain available until September 30, 2023, for the
program of payments to teaching health centers that operate graduate
medical education under section 340H of the Public Health Service Act
(42 U.S.C. 256h) and for teaching health center development grants
authorized under section 749A of the Public Health Service Act (42
U.S.C. 293l-1).
(b) Use of Funds.--Amounts made available pursuant to subsection
(a) shall be used for the following activities:
(1) For making payments to establish new approved graduate
medical residency training programs pursuant to section
340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
256h(a)(1)(C)).
(2) To provide an increase to the per resident amount described
in section 340H(a)(2) of the Public Health Service Act (42 U.S.C.
256h(a)(2)) of $10,000.
(3) For making payments under section 340H(a)(1)(A) of the
Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to qualified
teaching health centers for maintenance of filled positions at
existing approved graduate medical residency training programs.
(4) For making payments under section 340H(a)(1)(B) of the
Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
expansion of existing approved graduate medical residency training
programs.
(5) For making awards under section 749A of the Public Health
Service Act (42 U.S.C. 293l-1) to teaching health centers for the
purpose of establishing new accredited or expanded primary care
residency programs.
(6) To cover administrative costs and activities necessary for
qualified teaching health centers receiving payments under section
340H of the Public Health Service Act (42 U.S.C. 256h) to carry out
activities under such section.
SEC. 2605. FUNDING FOR FAMILY PLANNING.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $50,000,000, to remain available until
expended, for necessary expenses for making grants and contracts under
section 1001 of the Public Health Service Act (42 U.S.C. 300).
Subtitle H--Mental Health and Substance Use Disorder
SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH
SERVICES.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Health and Human Services (in this subtitle
referred to as the ``Secretary'') for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $1,500,000,000, to
remain available until expended, for carrying out subpart I of part B
of title XIX of the Public Health Service Act (42 U.S.C. 300x et seq.),
subpart III of part B of title XIX of such Act (42 U.S.C. 300x-51 et
seq.), and section 505(c) of such Act (42 U.S.C. 290aa-4(c)) with
respect to mental health. Notwithstanding section 1952 of the Public
Health Service Act (42 U.S.C. 300x-62), any amount awarded to a State
out of amounts appropriated by this section shall be expended by the
State by September 30, 2025.
SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT OF
SUBSTANCE ABUSE.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $1,500,000,000, to remain available until
expended, for carrying out subpart II of part B of title XIX of the
Public Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III of
part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), section
505(d) of such Act (42 U.S.C. 290aa-4(d)) with respect to substance
abuse, and section 515(d) of such Act (42 U.S.C. 290bb-21(d)).
Notwithstanding section 1952 of the Public Health Service Act (42
U.S.C. 300x-62), any amount awarded to a State out of amounts
appropriated by this section shall be expended by the State by
September 30, 2025.
SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER
TRAINING FOR HEALTH CARE PROFESSIONALS, PARAPROFESSIONALS, AND PUBLIC
SAFETY OFFICERS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $80,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) Use of Funding.--The Secretary, acting through the
Administrator of the Health Resources and Services Administration,
shall, taking into consideration the needs of rural and medically
underserved communities, use amounts appropriated by subsection (a) to
award grants or contracts to health professions schools, academic
health centers, State or local governments, Indian Tribes and Tribal
organizations, or other appropriate public or private nonprofit
entities (or consortia of entities, including entities promoting
multidisciplinary approaches), to plan, develop, operate, or
participate in health professions and nursing training activities for
health care students, residents, professionals, paraprofessionals,
trainees, and public safety officers, and employers of such
individuals, in evidence-informed strategies for reducing and
addressing suicide, burnout, mental health conditions, and substance
use disorders among health care professionals.
SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING
HEALTHY WORK CONDITIONS AND USE OF MENTAL HEALTH AND SUBSTANCE USE
DISORDER SERVICES BY HEALTH CARE PROFESSIONALS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $20,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) Use of Funds.--The Secretary, acting through the Director of
the Centers for Disease Control and Prevention and in consultation with
the medical professional community, shall use amounts appropriated by
subsection (a) to carry out a national evidence-based education and
awareness campaign directed at health care professionals and first
responders (such as emergency medical service providers), and employers
of such professionals and first responders. Such awareness campaign
shall--
(1) encourage primary prevention of mental health conditions
and substance use disorders and secondary and tertiary prevention
by encouraging health care professionals to seek support and
treatment for their own mental health and substance use concerns;
and
(2) help such professionals to identify risk factors in
themselves and others and respond to such risks.
SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE
MENTAL HEALTH AMONG THEIR HEALTH PROFESSIONAL WORKFORCE.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $40,000,000, to remain
available until expended, for the purpose described in subsection (b).
(b) Use of Funds.--The Secretary, acting through the Administrator
of the Health Resources and Services Administration, shall, taking into
consideration the needs of rural and medically underserved communities,
use amounts appropriated by subsection (a) to award grants or contracts
to entities providing health care, including health care providers
associations and Federally qualified health centers, to establish,
enhance, or expand evidence-informed programs or protocols to promote
mental health among their providers, other personnel, and members.
SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL SUBSTANCE USE
DISORDER SERVICES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $30,000,000, to remain
available until expended, to carry out the purpose described in
subsection (b).
(b) Use of Funds.--
(1) In general.--The Secretary, acting through the Assistant
Secretary for Mental Health and Substance Use and in consultation
with the Director of the Centers for Disease Control and
Prevention, shall award grants to support States; local, Tribal,
and territorial governments; Tribal organizations; nonprofit
community-based organizations; and primary and behavioral health
organizations to support community-based overdose prevention
programs, syringe services programs, and other harm reduction
services.
(2) Use of grant funds.--Grant funds awarded under this section
to eligible entities shall be used for preventing and controlling
the spread of infectious diseases and the consequences of such
diseases for individuals with substance use disorder, distributing
opioid overdose reversal medication to individuals at risk of
overdose, connecting individuals at risk for, or with, a substance
use disorder to overdose education, counseling, and health
education, and encouraging such individuals to take steps to reduce
the negative personal and public health impacts of substance use or
misuse.
SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL BEHAVIORAL
HEALTH NEEDS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $50,000,000, to remain
available until expended, to carry out the purpose described in
subsection (b).
(b) Use of Funds.--
(1) In general.--The Secretary, acting through the Assistant
Secretary for Mental Health and Substance Use, shall award grants
to State, local, Tribal, and territorial governments, Tribal
organizations, nonprofit community-based entities, and primary care
and behavioral health organizations to address increased community
behavioral health needs worsened by the COVID-19 public health
emergency.
(2) Use of grant funds.--Grant funds awarded under this section
to eligible entities shall be used for promoting care coordination
among local entities; training the mental and behavioral health
workforce, relevant stakeholders, and community members; expanding
evidence-based integrated models of care; addressing surge capacity
for mental and behavioral health needs; providing mental and
behavioral health services to individuals with mental health needs
(including co-occurring substance use disorders) as delivered by
behavioral and mental health professionals utilizing telehealth
services; and supporting, enhancing, or expanding mental and
behavioral health preventive and crisis intervention services.
SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $10,000,000, to remain available until
expended, for carrying out section 582 of the Public Health Service Act
(42 U.S.C. 290hh-1) with respect to addressing the problem of high-risk
or medically underserved persons who experience violence-related
stress.
SEC. 2709. FUNDING FOR PROJECT AWARE.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $30,000,000, to remain available until
expended, for carrying out section 520A of the Public Health Service
Act (42 U.S.C. 290bb-32) with respect to advancing wellness and
resiliency in education.
SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $20,000,000, to remain available until
expended, for carrying out sections 520E and 520E-2 of the Public
Health Service Act (42 U.S.C. 290bb-36, 290bb-36b).
SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND
TRAINING.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $100,000,000, to remain available until
expended, for carrying out section 756 of the Public Health Service Act
(42 U.S.C. 294e-1).
SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.
In addition to amounts otherwise available, there is appropriated
to the Secretary for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $80,000,000, to remain available until
expended, for carrying out section 330M of the Public Health Service
Act (42 U.S.C. 254c-19).
SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY
BEHAVIORAL HEALTH CLINICS.
In addition to amounts otherwise available, there is appropriated
to the Secretary, acting through the Assistant Secretary for Mental
Health and Substance Use, for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $420,000,000, to remain available
until expended, for grants to communities and community organizations
that meet the criteria for Certified Community Behavioral Health
Clinics pursuant to section 223(a) of the Protecting Access to Medicare
Act of 2014 (42 U.S.C. 1396a note).
Subtitle I--Exchange Grant Program
SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION.
(a) In General.--Out of funds appropriated under subsection (b),
the Secretary of Health and Human Services (in this subtitle referred
to as the ``Secretary'') shall award grants to each American Health
Benefits Exchange established under section 1311(b) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18031(b)) (other than an
Exchange established by the Secretary under section 1321(c) of such Act
(42 U.S.C. 18041(c))) that submits to the Secretary an application at
such time and in such manner, and containing such information, as
specified by the Secretary, for purposes of enabling such Exchange to
modernize or update any system, program, or technology utilized by such
Exchange to ensure such Exchange is compliant with all applicable
requirements.
(b) Funding.--In addition to amounts otherwise available, there is
appropriated, for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $20,000,000, to remain available until
September 30, 2022, for carrying out this section.
Subtitle J--Continued Assistance to Rail Workers
SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
INSURANCE ACT.
(a) In General.--Section 2(a)(5)(A) of the Railroad Unemployment
Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended--
(1) in the first sentence--
(A) by striking ``March 14, 2021'' and inserting
``September 6, 2021'';
(B) by striking ``or July 1, 2020'' and inserting ``July 1,
2020, or July 1, 2021''; and
(2) in the fourth sentence, by striking ``March 14, 2021'' and
inserting ``September 6, 2021''.
(b) Clarification on Authority to Use Funds.--Funds appropriated
under subparagraph (B) of section 2(a)(5) of the Railroad Unemployment
Insurance Act (45 U.S.C. 352(a)(5)) shall be available to cover the
cost of recovery benefits provided under such section 2(a)(5) by reason
of the amendments made by subsection (a) as well as to cover the cost
of such benefits provided under such section 2(a)(5) as in effect on
the day before the date of enactment of this Act.
SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
UNEMPLOYMENT INSURANCE ACT.
(a) In General.--Section 2(c)(2)(D) of the Railroad Unemployment
Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended--
(1) in clause (i)--
(A) in subclause (I), by striking ``185 days'' and
inserting ``330 days'';
(B) in subclause (II),
(i) by striking ``19 consecutive 14-day periods'' and
inserting ``33 consecutive 14-day periods''; and
(ii) by striking ``6 consecutive 14-day periods'' and
inserting ``20 consecutive 14-day periods'';
(2) in clause (ii)--
(A) by striking ``120 days of unemployment'' and inserting
``265 days of unemployment'';
(B) by striking ``12 consecutive 14-day periods'' and
inserting ``27 consecutive 14-day periods''; and
(C) by striking ``6 consecutive 14-day periods'' and
inserting ``20 consecutive 14-day periods'';
(3) in clause (iii)--
(A) by striking ``June 30, 2021'' and inserting ``June 30,
2022''; and
(B) by striking ``the provisions of clauses (i) and (ii)
shall not apply to any employee whose extended benefit period
under subparagraph (B) begins after March 14, 2021, and shall
not apply to any employee with respect to any registration
period beginning after April 5, 2021.'' and inserting ``the
provisions of clauses (i) and (ii) shall not apply to any
employee with respect to any registration period beginning
after September 6, 2021.''; and
(4) in clause (v), by adding at the end the following: ``In
addition to the amount appropriated by the preceding two sentences,
out of any funds in the Treasury not otherwise appropriated, there
are appropriated $2,000,000 to cover the cost of additional
extended unemployment benefits provided under this subparagraph, to
remain available until expended.''.
(b) Clarification on Authority to Use Funds.--Funds appropriated
under the first, second, or third sentence of clause (v) of section
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be
available to cover the cost of additional extended unemployment
benefits provided under such section 2(c)(2)(D) by reason of the
amendments made by subsection (a) as well as to cover the cost of such
benefits provided under such section 2(c)(2)(D) as in effect on the day
before the date of enactment of this Act.
SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR BENEFITS
UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT.
(a) In General.--Section 2112(a) of the CARES Act (15 U.S.C.
9030(a)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
(b) Clarification on Authority To Use Funds.--Funds appropriated
under section 2112(c) of the CARES Act (15 U.S.C. 9030(c)) shall be
available to cover the cost of additional benefits payable due to
section 2112(a) of such Act by reason of the amendments made by
subsection (a) as well as to cover the cost of such benefits payable
due to such section 2112(a) as in effect on the day before the date of
enactment of this Act.
SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR
GENERAL FUNDING.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(1) $27,975,000, to remain available until expended, for the
Railroad Retirement Board, to prevent, prepare for, and respond to
coronavirus, of which--
(A) $6,800,000 shall be for additional hiring and overtime
bonuses as needed to administer the Railroad Unemployment
Insurance Act; and
(B) $21,175,000 shall be to supplement, not supplant,
existing resources devoted to operations and improvements for
the Information Technology Investment Initiatives of the
Railroad Retirement Board; and
(2) $500,000, to remain available until expended, for the
Railroad Retirement Board Office of Inspector General for audit,
investigatory and review activities.
Subtitle K--Ratepayer Protection
SEC. 2911. FUNDING FOR LIHEAP.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any amounts in the Treasury not otherwise
appropriated, $4,500,000,000, to remain available through September 30,
2022, for additional funding to provide payments under section 2602(b)
of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C.
8621(b)), except that--
(1) $2,250,000,000 of such amounts shall be allocated as though
the total appropriation for such payments for fiscal year 2021 was
less than $1,975,000,000; and
(2) section 2607(b)(2)(B) of such Act (42 U.S.C. 8626(b)(2)(B))
shall not apply to funds appropriated under this section for fiscal
year 2021.
SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services (in this
section referred to as the ``Secretary'') for fiscal year 2021, out of
any amounts in the Treasury not otherwise appropriated, $500,000,000,
to remain available until expended, for grants to States and Indian
Tribes to assist low-income households, particularly those with the
lowest incomes, that pay a high proportion of household income for
drinking water and wastewater services, by providing funds to owners or
operators of public water systems or treatment works to reduce
arrearages of and rates charged to such households for such services.
(b) Allotment.--The Secretary shall--
(1) allot amounts appropriated in this section to a State or
Indian Tribe based on--
(A) the percentage of households in the State, or under the
jurisdiction of the Indian Tribe, with income equal or less
than 150 percent of the Federal poverty line; and
(B) the percentage of households in the State, or under the
jurisdiction of the Indian Tribe, that spend more than 30
percent of monthly income on housing; and
(2) reserve up to 3 percent of the amount appropriated in this
section for Indian Tribes and tribal organizations.
(c) Definition.--In this section, the term ``State'' means each of
the 50 States of the United States, the District of Columbia, the
Commonwealth of Puerto Rico, American Samoa, Guam, the United States
Virgin Islands, and the Commonwealth of the Northern Mariana Islands.
Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship
Families
SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $1,434,000,000, to remain
available until expended, to carry out the Older Americans Act of 1965.
(b) Allocation of Amounts.--Amounts made available by subsection
(a) shall be available as follows:
(1) $750,000,000 shall be available to carry out part C of
title III of such Act.
(2) $25,000,000 shall be available to carry out title VI of
such Act, including part C of such title.
(3) $460,000,000 shall be available to carry out part B of
title III of such Act, including for--
(A) supportive services of the types made available for
fiscal year 2020;
(B) efforts related to COVID-19 vaccination outreach,
including education, communication, transportation, and other
activities to facilitate vaccination of older individuals; and
(C) prevention and mitigation activities related to COVID-
19 focused on addressing extended social isolation among older
individuals, including activities for investments in
technological equipment and solutions or other strategies aimed
at alleviating negative health effects of social isolation due
to long-term stay-at-home recommendations for older individuals
for the duration of the COVID-19 public health emergency.
(4) $44,000,000 shall be available to carry out part D of title
III of such Act.
(5) $145,000,000 shall be available to carry out part E of
title III of such Act.
(6) $10,000,000 shall be available to carry out the long-term
care ombudsman program under title VII of such Act.
SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON GRANDFAMILIES AND
KINSHIP FAMILIES.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Secretary of Health and Human Services for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $10,000,000, to remain available through September 30,
2025, for the Secretary, acting through the Administrator of the
Administration for Community Living, to establish, directly or through
grants or contracts, a National Technical Assistance Center on
Grandfamilies and Kinship Families (in this section referred to as the
``Center'') to provide training, technical assistance, and resources
for government programs, nonprofit and other community-based
organizations, and Indian Tribes, Tribal organizations, and urban
Indian organizations, that serve grandfamilies and kinship families to
support the health and well-being of members of grandfamilies and
kinship families, including caregivers, children, and their parents.
The Center shall focus primarily on serving grandfamilies and kinship
families in which the primary caregiver is an adult age 55 or older, or
the child has one or more disabilities.
(b) Activities of the Center.--The Center shall--
(1) engage experts to stimulate the development of new and
identify existing evidence-based, evidence-informed, and exemplary
practices or programs related to health promotion (including mental
health and substance use disorder treatment), education, nutrition,
housing, financial needs, legal issues, disability self-
determination, caregiver support, and other issues to help serve
caregivers, children, and their parents in grandfamilies and
kinship families;
(2) encourage and support the implementation of the evidence-
based, evidence-informed, and exemplary practices or programs
identified under paragraph (1) to support grandfamilies and kinship
families and to promote coordination of services for grandfamilies
and kinship families across systems that support them;
(3) facilitate learning across States, territories, Indian
Tribes, Tribal organizations, and urban Indian organizations for
providing technical assistance, resources, and training related to
issues described in paragraph (1) to individuals and entities
across systems that directly work with grandfamilies and kinship
families;
(4) help government programs, nonprofit and other community-
based organizations, and Indian Tribes, Tribal organizations, and
urban Indian organizations, serving grandfamilies and kinship
families, to plan and coordinate responses to assist grandfamilies
and kinship families during national, State, Tribal, territorial,
and local emergencies and disasters; and
(5) assist government programs, and nonprofit and other
community-based organizations, in promoting equity and implementing
culturally and linguistically appropriate approaches as the
programs and organizations serve grandfamilies and kinship
families.
TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS
Subtitle A--Defense Production Act of 1950
SEC. 3101. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.
(a) Supporting Enhanced Use of the Defense Production Act of
1950.--In addition to funds otherwise available, there is appropriated,
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $10,000,000,000, to remain available until September 30,
2025, to carry out titles I, III, and VII of such Act in accordance
with subsection (b).
(b) Medical Supplies and Equipment.--
(1) Testing, ppe, vaccines, and other materials.--Except as
provided in paragraph (2), amounts appropriated in subsection (a)
shall be used for the purchase, production (including the
construction, repair, and retrofitting of government-owned or
private facilities as necessary), or distribution of medical
supplies and equipment (including durable medical equipment)
related to combating the COVID-19 pandemic, including--
(A) in vitro diagnostic products for the detection of SARS-
CoV-2 or the diagnosis of the virus that causes COVID-19, and
the reagents and other materials necessary for producing,
conducting, or administering such products, and the machinery,
equipment, laboratory capacity, or other technology necessary
to produce such products;
(B) face masks and personal protective equipment, including
face shields, nitrile gloves, N-95 filtering facepiece
respirators, and any other masks or equipment (including
durable medical equipment) needed to respond to the COVID-19
pandemic, and the materials, machinery, additional
manufacturing lines or facilities, or other technology
necessary to produce such equipment; and
(C) drugs, devices, and biological products that are
approved, cleared, licensed, or authorized for use in treating
or preventing COVID-19 and symptoms related to COVID-19, and
any materials, manufacturing machinery, additional
manufacturing or fill-finish lines or facilities, technology,
or equipment (including durable medical equipment) necessary to
produce or use such drugs, biological products, or devices
(including syringes, vials, or other supplies or equipment
related to delivery, distribution, or administration).
(2) Responding to public health emergencies.--After September
30, 2022, amounts appropriated in subsection (a) may be used for
any activity authorized by paragraph (1), or any other activity
necessary to meet critical public health needs of the United
States, with respect to any pathogen that the President has
determined has the potential for creating a public health
emergency.
Subtitle B--Housing Provisions
SEC. 3201. EMERGENCY RENTAL ASSISTANCE.
(a) Funding.--
(1) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of the Treasury for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $21,550,000,000, to remain available until September
30, 2027, for making payments to eligible grantees under this
section--
(2) Reservation of funds.--Of the amount appropriated under
paragraph (1), the Secretary shall reserve--
(A) $305,000,000 for making payments under this section to
the Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa;
(B) $30,000,000 for costs of the Secretary for the
administration of emergency rental assistance programs and
technical assistance to recipients of any grants made by the
Secretary to provide financial and other assistance to renters;
(C) $3,000,000 for administrative expenses of the Inspector
General relating to oversight of funds provided in this
section; and
(D) $2,500,000,000 for payments to high-need grantees as
provided in this section.
(b) Allocation of Funds to Eligible Grantees.--
(1) Allocation for states and units of local government.--
(A) In general.--The amount appropriated under paragraph
(1) of subsection (a) that remains after the application of
paragraph (2) of such subsection shall be allocated to eligible
grantees described in subparagraphs (A) and (B) of subsection
(f)(1) in the same manner as the amount appropriated under
section 501 of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) is
allocated to States and units of local government under
subsection (b)(1) of such section, except that section 501(b)
of such subtitle A shall be applied--
(i) without regard to clause (i) of paragraph (1)(A);
(ii) by deeming the amount appropriated under paragraph
(1) of subsection (a) of this Act that remains after the
application of paragraph (2) of such subsection to be the
amount deemed to apply for purposes of applying clause (ii)
of section 501(b)(1)(A) of such subtitle A;
(iii) by substituting ``$152,000,000'' for
``$200,000,000'' each place such term appears;
(iv) in subclause (I) of such section 501(b)(1)(A)(v),
by substituting ``under section 3201 of the American Rescue
Plan Act of 2021'' for ``under section 501 of subtitle A of
title V of division N of the Consolidated Appropriations
Act, 2021''; and
(v) in subclause (II) of such section 501(b)(1)(A)(v),
by substituting ``local government elects to receive funds
from the Secretary under section 3201 of the American
Rescue Plan Act of 2021 and will use the funds in a manner
consistent with such section'' for ``local government
elects to receive funds from the Secretary under section
501 of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 and will use the
funds in a manner consistent with such section''.
(B) Pro rata adjustment.--The Secretary shall make pro rata
adjustments in the amounts of the allocations determined under
subparagraph (A) of this paragraph for entities described in
such subparagraph as necessary to ensure that the total amount
of allocations made pursuant to such subparagraph does not
exceed the remainder appropriated amount described in such
subparagraph.
(2) Allocations for territories.--The amount reserved under
subsection (a)(2)(A) shall be allocated to eligible grantees
described in subsection (f)(1)(C) in the same manner as the amount
appropriated under section 501(a)(2)(A) of subtitle A of title V of
division N of the Consolidated Appropriations Act, 2021 (Public Law
116-260) is allocated under section 501(b)(3) of such subtitle A to
eligible grantees described under subparagraph (C) of such section
501(b)(3), except that section 501(b)(3) of such subtitle A shall
be applied--
(A) in subparagraph (A), by inserting ``of section 3201 of
the American Rescue Plan Act of 2021'' after ``the amount
reserved under subsection (a)(2)(A)''; and
(B) in clause (i) of subparagraph (B), by substituting
``the amount equal to 0.3 percent of the amount appropriated
under subsection (a)(1)'' with ``the amount equal to 0.3
percent of the amount appropriated under subsection (a)(1) of
section 3201 of the American Rescue Plan Act of 2021''.
(3) High-need grantees.--The Secretary shall allocate funds
reserved under subsection (a)(2)(D) to eligible grantees with a
high need for assistance under this section, with the number of
very low-income renter households paying more than 50 percent of
income on rent or living in substandard or overcrowded conditions,
rental market costs, and change in employment since February 2020
used as the factors for allocating funds.
(c) Payment Schedule.--
(1) In general.--The Secretary shall pay all eligible grantees
not less than 40 percent of each such eligible grantee's total
allocation provided under subsection (b) within 60 days of
enactment of this Act.
(2) Subsequent payments.--The Secretary shall pay to eligible
grantees additional amounts in tranches up to the full amount of
each such eligible grantee's total allocation in accordance with a
procedure established by the Secretary, provided that any such
procedure established by the Secretary shall require that an
eligible grantee must have obligated not less than 75 percent of
the funds already disbursed by the Secretary pursuant to this
section prior to disbursement of additional amounts.
(d) Use of Funds.--
(1) In general.--An eligible grantee shall only use the funds
provided from payments made under this section as follows:
(A) Financial assistance.--
(i) In general.--Subject to clause (ii) of this
subparagraph, funds received by an eligible grantee from
payments made under this section shall be used to provide
financial assistance to eligible households, not to exceed
18 months, including the payment of--
(I) rent;
(II) rental arrears;
(III) utilities and home energy costs;
(IV) utilities and home energy costs arrears; and
(V) other expenses related to housing, as defined
by the Secretary.
(ii) Limitation.--The aggregate amount of financial
assistance an eligible household may receive under this
section, when combined with financial assistance provided
under section 501 of subtitle A of title V of division N of
the Consolidated Appropriations Act, 2021 (Public Law 116-
260), shall not exceed 18 months.
(B) Housing stability services.--Not more than 10 percent
of funds received by an eligible grantee from payments made
under this section may be used to provide case management and
other services intended to help keep households stably housed.
(C) Administrative costs.--Not more than 15 percent of the
total amount paid to an eligible grantee under this section may
be used for administrative costs attributable to providing
financial assistance, housing stability services, and other
affordable rental housing and eviction prevention activities,
including for data collection and reporting requirements
related to such funds.
(D) Other affordable rental housing and eviction prevention
activities.--An eligible grantee may use any funds from
payments made under this section that are unobligated on
October 1, 2022, for purposes in addition to those specified in
this paragraph, provided that--
(i) such other purposes are affordable rental housing
and eviction prevention purposes, as defined by the
Secretary, serving very low-income families (as such term
is defined in section 3(b) of the United States Housing Act
of 1937 (42 U.S.C. 1437a(b))); and
(ii) prior to obligating any funds for such purposes,
the eligible grantee has obligated not less than 75 percent
of the total funds allocated to such eligible grantee in
accordance with this section.
(2) Distribution of assistance.--Amounts appropriated under
subsection (a)(1) of this section shall be subject to the same
terms and conditions that apply under paragraph (4) of section
501(c) of subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260) to amounts
appropriated under subsection (a)(1) of such section 501.
(e) Reallocation of Funds.--
(1) In general.--Beginning March 31, 2022, the Secretary shall
reallocate funds allocated to eligible grantees in accordance with
subsection (b) but not yet paid in accordance with subsection
(c)(2) according to a procedure established by the Secretary.
(2) Eligibility for reallocated funds.--The Secretary shall
require an eligible grantee to have obligated 50 percent of the
total amount of funds allocated to such eligible grantee under
subsection (b) to be eligible to receive funds reallocated under
paragraph (1) of this subsection.
(3) Payment of reallocated funds by the secretary.--The
Secretary shall pay to each eligible grantee eligible for a payment
of reallocated funds described in paragraph (2) of this subsection
the amount allocated to such eligible grantee in accordance with
the procedure established by the Secretary in accordance with
paragraph (1) of this subsection.
(4) Use of reallocated funds.--Eligible grantees may use any
funds received in accordance with this subsection only for purposes
specified in paragraph (1) of subsection (d).
(f) Definitions.--In this section:
(1) Eligible grantee.--The term ``eligible grantee'' means any
of the following:
(A) The 50 States of the United States and the District of
Columbia.
(B) A unit of local government (as defined in paragraph
(5)).
(C) The Commonwealth of Puerto Rico, the United States
Virgin Islands, Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa.
(2) Eligible household.--The term ``eligible household'' means
a household of 1 or more individuals who are obligated to pay rent
on a residential dwelling and with respect to which the eligible
grantee involved determines that--
(A) 1 or more individuals within the household has--
(i) qualified for unemployment benefits; or
(ii) experienced a reduction in household income,
incurred significant costs, or experienced other financial
hardship during or due, directly or indirectly, to the
coronavirus pandemic;
(B) 1 or more individuals within the household can
demonstrate a risk of experiencing homelessness or housing
instability; and
(C) the household is a low-income family (as such term is
defined in section 3(b) of the United States Housing Act of
1937 (42 U.S.C. 1437a(b)).
(3) Inspector general.--The term ``Inspector General'' means
the Inspector General of the Department of the Treasury.
(4) Secretary.--The term ``Secretary'' means the Secretary of
the Treasury.
(5) Unit of local government.--The term ``unit of local
government'' has the meaning given such term in section 501 of
subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260).
(g) Availability.--Funds provided to an eligible grantee under a
payment made under this section shall remain available through
September 30, 2025.
(h) Extension of Availability Under Program for Existing Funding.--
Paragraph (1) of section 501(e) of subtitle A of title V of division N
of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is
amended by striking ``December 31, 2021'' and inserting ``September 30,
2022''.
SEC. 3202. EMERGENCY HOUSING VOUCHERS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$5,000,000,000, to remain available until September 30, 2030, for--
(1) incremental emergency vouchers under subsection (b);
(2) renewals of the vouchers under subsection (b);
(3) fees for the costs of administering vouchers under
subsection (b) and other eligible expenses defined by notice to
prevent, prepare, and respond to coronavirus to facilitate the
leasing of the emergency vouchers, such as security deposit
assistance and other costs related to retention and support of
participating owners; and
(4) adjustments in the calendar year 2021 section 8 renewal
funding allocation, including mainstream vouchers, for public
housing agencies that experience a significant increase in voucher
per-unit costs due to extraordinary circumstances or that, despite
taking reasonable cost savings measures, would otherwise be
required to terminate rental assistance for families as a result of
insufficient funding.
(b) Emergency Vouchers.--
(1) In general.--The Secretary shall provide emergency rental
assistance vouchers under subsection (a), which shall be tenant-
based rental assistance under section 8(o) of the United States
Housing Act of 1937 (42 U.S.C. 1437f(o)).
(2) Qualifying individuals or families defined.--For the
purposes of this section, qualifying individuals or families are
those who are--
(A) homeless (as such term is defined in section 103(a) of
the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11302(a));
(B) at risk of homelessness (as such term is defined in
section 401(1) of the McKinney-Vento Homeless Assistance Act
(42 U.S.C. 11360(1)));
(C) fleeing, or attempting to flee, domestic violence,
dating violence, sexual assault, stalking, or human
trafficking, as defined by the Secretary; or
(D) recently homeless, as determined by the Secretary, and
for whom providing rental assistance will prevent the family's
homelessness or having high risk of housing instability.
(3) Allocation.--The Secretary shall notify public housing
agencies of the number of emergency vouchers provided under this
section to be allocated to the agency not later than 60 days after
the date of the enactment of this Act, in accordance with a formula
that includes public housing agency capacity and ensures geographic
diversity, including with respect to rural areas, among public
housing agencies administering the Housing Choice Voucher program.
(4) Terms and conditions.--
(A) Election to administer.--The Secretary shall establish
a procedure for public housing agencies to accept or decline
the emergency vouchers allocated to the agency in accordance
with the formula under subparagraph (3).
(B) Failure to use vouchers promptly.--If a public housing
agency fails to lease its authorized vouchers under subsection
(b) on behalf of eligible families within a reasonable period
of time, the Secretary may revoke and redistribute any unleased
vouchers and associated funds, including administrative fees
and costs referred to in subsection (a)(3), to other public
housing agencies according to the formula under paragraph (3).
(5) Waivers and alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision of the
United States Housing Act of 1937 (42 U.S.C. 1437 et seq.) or
regulation applicable to such statute other than requirements
related to fair housing, nondiscrimination, labor standards, and
the environment, upon a finding that the waiver or alternative
requirement is necessary to expedite or facilitate the use of
amounts made available in this section.
(6) Termination of vouchers upon turnover.--After September 30,
2023, a public housing agency may not reissue any vouchers made
available under this section when assistance for the family
assisted ends.
(c) Technical Assistance and Other Costs.--The Secretary may use
not more $20,000,000 of the amounts made available under this section
for the costs to the Secretary of administering and overseeing the
implementation of this section and the Housing Choice Voucher program
generally, including information technology, financial reporting, and
other costs. Of the amounts set aside under this subsection, the
Secretary may use not more than $10,000,000, without competition, to
make new awards or increase prior awards to existing technical
assistance providers to provide an immediate increase in capacity
building and technical assistance to public housing agencies.
(d) Implementation.--The Secretary may implement the provisions of
this section by notice.
SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.
In addition to amounts otherwise available, there is appropriated
to the Secretary of Agriculture for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $100,000,000, to remain
available until September 30, 2022, to provide grants under section
521(a)(2) of the Housing Act of 1949 or agreements entered into in lieu
of debt forgiveness or payments for eligible households as authorized
by section 502(c)(5)(D) of the Housing Act of 1949, for temporary
adjustment of income losses for residents of housing financed or
assisted under section 514, 515, or 516 of the Housing Act of 1949 who
have experienced income loss but are not currently receiving Federal
rental assistance.
SEC. 3204. HOUSING COUNSELING.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Neighborhood Reinvestment Corporation (in
this section referred to as the ``Corporation'') for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2025, for grants
to housing counseling intermediaries approved by the Department of
Housing and Urban Development, State housing finance agencies, and
NeighborWorks organizations for providing housing counseling services,
as authorized under the Neighborhood Reinvestment Corporation Act (42
U.S.C. 8101-8107) and consistent with the discretion set forth in
section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and
administer grant programs. Of the grant funds made available under this
subsection, not less than 40 percent shall be provided to counseling
organizations that--
(1) target housing counseling services to minority and low-
income populations facing housing instability; or
(2) provide housing counseling services in neighborhoods having
high concentrations of minority and low-income populations.
(b) Limitation.--The aggregate amount provided to NeighborWorks
organizations under this section shall not exceed 15 percent of the
total of grant funds made available by subsection (a).
(c) Administration and Oversight.--The Corporation may retain a
portion of the amounts provided under this section, in a proportion
consistent with its standard rate for program administration in order
to cover its expenses related to program administration and oversight.
(d) Housing Counseling Services Defined.-- For the purposes of this
section, the term ``housing counseling services'' means--
(1) housing counseling provided directly to households facing
housing instability, such as eviction, default, foreclosure, loss
of income, or homelessness;
(2) education, outreach, training, technology upgrades, and
other program related support; and
(3) operational oversight funding for grantees and subgrantees
that receive funds under this section.
SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES PROGRAM.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$5,000,000,000, to remain available until September 30, 2025, except
that amounts authorized under subsection (d)(3) shall remain available
until September 30, 2029, for assistance under title II of the
Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et
seq.) for the following activities to primarily benefit qualifying
individuals or families:
(1) Tenant-based rental assistance.
(2) The development and support of affordable housing pursuant
to section 212(a) of the Cranston-Gonzalez National Affordable
Housing Act (42 U.S.C. 12742(a)) (``the Act'' herein).
(3) Supportive services to qualifying individuals or families
not already receiving such supportive services, including--
(A) activities listed in section 401(29) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11360(29));
(B) housing counseling; and
(C) homeless prevention services.
(4) The acquisition and development of non-congregate shelter
units, all or a portion of which may--
(A) be converted to permanent affordable housing;
(B) be used as emergency shelter under subtitle B of title
IV of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
11371-11378);
(C) be converted to permanent housing under subtitle C of
title IV of the McKinney-Vento Homeless Assistance Act (42
U.S.C. 11381-11389); or
(D) remain as non-congregate shelter units.
(b) Qualifying Individuals or Families Defined.--For the purposes
of this section, qualifying individuals or families are those who are--
(1) homeless, as defined in section 103(a) of the McKinney-
Vento Homeless Assistance Act (42 U.S.C. 11302(a));
(2) at-risk of homelessness, as defined in section 401(1) of
the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(1));
(3) fleeing, or attempting to flee, domestic violence, dating
violence, sexual assault, stalking, or human trafficking, as
defined by the Secretary;
(4) in other populations where providing supportive services or
assistance under section 212(a) of the Act (42 U.S.C. 12742(a))
would prevent the family's homelessness or would serve those with
the greatest risk of housing instability; or
(5) veterans and families that include a veteran family member
that meet one of the preceding criteria.
(c) Terms and Conditions.--
(1) Funding restrictions.--The cost limits in section 212(e)
(42 U.S.C. 12742(e)), the commitment requirements in section 218(g)
(42 U.S.C. 12748(g)), the matching requirements in section 220 (42
U.S.C. 12750), and the set-aside for housing developed, sponsored,
or owned by community housing development organizations required in
section 231 of the Act (42 U.S.C. 12771) shall not apply for
amounts made available in this section.
(2) Administrative costs.-- Notwithstanding sections 212(c) and
(d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the funds
made available in this section for carrying out activities
authorized in this section, a grantee may use up to fifteen percent
of its allocation for administrative and planning costs.
(3) Operating expenses.--Notwithstanding sections 212(a) and
(g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee may use up
to an additional five percent of its allocation for the payment of
operating expenses of community housing development organizations
and nonprofit organizations carrying out activities authorized
under this section, but only if--
(A) such funds are used to develop the capacity of the
community housing development organization or nonprofit
organization in the jurisdiction or insular area to carry out
activities authorized under this section; and
(B) the community housing development organization or
nonprofit organization complies with the limitation on
assistance in section 234(b) of the Act (42 U.S.C. 12774(b)).
(4) Contracting.--A grantee, when contracting with service
providers engaged directly in the provision of services under
paragraph (a)(3), shall, to the extent practicable, enter into
contracts in amounts that cover the actual total program costs and
administrative overhead to provide the services contracted.
(d) Allocation.--
(1) Formula assistance.--Except as provided in paragraphs (2)
and (3), the Secretary shall allocate amounts made available under
this section pursuant to section 217 of the Act (42 U.S.C. 12747)
to grantees that received allocations pursuant to that same formula
in fiscal year 2021, and shall make such allocations within 30 days
of enactment of this Act.
(2) Technical assistance.--Up to $25,000,000 of the amounts
made available under this section shall be used, without
competition, to make new awards or increase prior awards to
existing technical assistance providers to provide an immediate
increase in capacity building and technical assistance available to
any grantees implementing activities or projects consistent with
this section.
(3) Other costs.--Up to $50,000,000 of the amounts made
available under this section shall be used for the administrative
costs to oversee and administer implementation of this section and
the HOME program generally, including information technology,
financial reporting, and other costs.
(4) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision of the
Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12701
et seq.) and titles I and IV of the McKinney-Vento Homelessness Act
(42 U.S.C. 11301 et seq., 11360 et seq.) or regulation for the
administration of the amounts made available under this section
other than requirements related to fair housing, nondiscrimination,
labor standards, and the environment, upon a finding that the
waiver or alternative requirement is necessary to expedite or
facilitate the use of amounts made available under this section.
SEC. 3206. HOMEOWNER ASSISTANCE FUND.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of the Treasury for the
Homeowner Assistance Fund established under subsection (c) for fiscal
year 2021, out of any money in the Treasury not otherwise appropriated,
$9,961,000,000, to remain available until September 30, 2025, for
qualified expenses that meet the purposes specified under subsection
(c) and expenses described in subsection (d)(1).
(b) Definitions.--In this section:
(1) Conforming loan limit.--The term ``conforming loan limit''
means the applicable limitation governing the maximum original
principal obligation of a mortgage secured by a single-family
residence, a mortgage secured by a 2-family residence, a mortgage
secured by a 3-family residence, or a mortgage secured by a 4-
family residence, as determined and adjusted annually under section
302(b)(2) of the Federal National Mortgage Association Charter Act
(12 U.S.C. 1717(b)(2)) and section 305(a)(2) of the Federal Home
Loan Mortgage Corporation Act (12 U.S.C. 1454(a)(2)).
(2) Dwelling.--The term ``dwelling'' means any building,
structure, or portion thereof which is occupied as, or designed or
intended for occupancy as, a residence by one or more individuals.
(3) Eligible entity.--The term ``eligible entity'' means--
(A) a State; or
(B) any entity eligible for payment under subsection (f).
(4) Mortgage.--The term ``mortgage'' means any credit
transaction--
(A) that is secured by a mortgage, deed of trust, or other
consensual security interest on a principal residence of a
borrower that is (i) a 1- to 4-unit dwelling, or (ii)
residential real property that includes a 1- to 4-unit
dwelling; and
(B) the unpaid principal balance of which was, at the time
of origination, not more than the conforming loan limit.
(5) Fund.--The term ``Fund'' means the Homeowner Assistance
Fund established under subsection (c).
(6) Secretary.--The term ``Secretary'' means the Secretary of
the Treasury.
(7) State.--The term ``State'' means any State of the United
States, the District of Columbia, the Commonwealth of Puerto Rico,
Guam, American Samoa, the United States Virgin Islands, and the
Commonwealth of the Northern Mariana Islands.
(c) Establishment of Fund.--
(1) Establishment; qualified expenses.--There is established in
the Department of the Treasury a Homeowner Assistance Fund to
mitigate financial hardships associated with the coronavirus
pandemic by providing such funds as are appropriated by subsection
(a) to eligible entities for the purpose of preventing homeowner
mortgage delinquencies, defaults, foreclosures, loss of utilities
or home energy services, and displacements of homeowners
experiencing financial hardship after January 21, 2020, through
qualified expenses related to mortgages and housing, which
include--
(A) mortgage payment assistance;
(B) financial assistance to allow a homeowner to reinstate
a mortgage or to pay other housing related costs related to a
period of forbearance, delinquency, or default;
(C) principal reduction;
(D) facilitating interest rate reductions;
(E) payment assistance for--
(i) utilities, including electric, gas, home energy,
and water;
(ii) internet service, including broadband internet
access service, as defined in section 8.1(b) of title 47,
Code of Federal Regulations (or any successor regulation);
(iii) homeowner's insurance, flood insurance, and
mortgage insurance; and
(iv) homeowner's association, condominium association
fees, or common charges;
(F) reimbursement of funds expended by a State, local
government, or designated entity under subsection (f) during
the period beginning on January 21, 2020, and ending on the
date that the first funds are disbursed by the eligible entity
under the Homeowner Assistance Fund, for the purpose of
providing housing or utility payment assistance to homeowners
or otherwise providing funds to prevent foreclosure or post-
foreclosure eviction of a homeowner or prevent mortgage
delinquency or loss of housing or utilities as a response to
the coronavirus disease (COVID) pandemic; and
(G) any other assistance to promote housing stability for
homeowners, including preventing mortgage delinquency, default,
foreclosure, post-foreclosure eviction of a homeowner, or the
loss of utility or home energy services, as determined by the
Secretary.
(2) Targeting.--Not less than 60 percent of amounts made to
each eligible entity allocated amounts under subsection (d) or (f)
shall be used for qualified expenses that assist homeowners having
incomes equal to or less than 100 percent of the area median income
for their household size or equal to or less than 100 percent of
the median income for the United States, as determined by the
Secretary of Housing and Urban Development, whichever is greater.
The eligible entity shall prioritize remaining funds to socially
disadvantaged individuals.
(d) Allocation of Funds.--
(1) Administration.--Of any amounts made available under this
section, the Secretary shall reserve--
(A) to the Department of the Treasury, an amount not to
exceed $40,000,000 to administer and oversee the Fund, and to
provide technical assistance to eligible entities for the
creation and implementation of State and tribal programs to
administer assistance from the Fund; and
(B) to the Inspector General of the Department of the
Treasury, an amount to not exceed $2,600,000 for oversight of
the program under this section.
(2) For states.--After the application of paragraphs (1), (4),
and (5) of this subsection and subject to paragraph (3) of this
subsection, the Secretary shall allocate the remaining funds
available within the Homeowner Assistance Fund to each State of the
United States, the District of Columbia, and the Commonwealth of
Puerto Rico based on homeowner need, for such State relative to all
States of the United States, the District of Columbia, and the
Commonwealth of Puerto Rico, as of the date of the enactment of
this Act, which is determined by reference to--
(A) the average number of unemployed individuals measured
over a period of time not fewer than 3 months and not more than
12 months; and
(B) the total number of mortgagors with--
(i) mortgage payments that are more than 30 days past
due; or
(ii) mortgages in foreclosure.
(3) Small state minimum.--
(A) In general.--Each State of the United States, the
District of Columbia, and the Commonwealth of Puerto Rico shall
receive no less than $50,000,000 for the purposes established
in (c).
(B) Pro rata adjustments.--The Secretary shall adjust on a
pro rata basis the amount of the payments for each State of the
United States, the District of Columbia, and the Commonwealth
of Puerto Rico determined under this subsection without regard
to this subparagraph to the extent necessary to comply with the
requirements of subparagraph (A).
(4) Territory set-aside.--Notwithstanding any other provision
of this section, of the amounts appropriated under subsection (a),
the Secretary shall reserve $30,000,000 to be disbursed to Guam,
American Samoa, the United States Virgin Islands, and the
Commonwealth of the Northern Mariana Islands based on each such
territory's share of the combined total population of all such
territories, as determined by the Secretary. For the purposes of
this paragraph, population shall be determined based on the most
recent year for which data are available from the United States
Census Bureau.
(5) Tribal set-aside.--The Secretary shall allocate funds to
any eligible entity designated under subsection (f) pursuant to the
requirements of that subsection.
(e) Distribution of Funds to States.--
(1) In general.--The Secretary shall make payments, beginning
not later than 45 days after enactment of this Act, from amounts
allocated under subsection (d) to eligible entities that have
notified the Secretary that they request to receive payment from
the Fund and that the eligible entity will use such payments in
compliance with this section.
(2) Reallocation.--If a State does not request allocated funds
by the 45th day after the date of enactment of this Act, such State
shall not be eligible for a payment from the Secretary pursuant to
this section, and the Secretary shall, by the 180th day after the
date of enactment of this Act, reallocate any funds that were not
requested by such State among the States that have requested funds
by the 45th day after the date of enactment of this Act. For any
such reallocation of funds, the Secretary shall adhere to the
requirements of subsection (d), except for paragraph (1), to the
greatest extent possible, provided that the Secretary shall also
take into consideration in determining such reallocation a State's
remaining need and a State's record of using payments from the Fund
to serve homeowners at disproportionate risk of mortgage default,
foreclosure, or displacement, including homeowners having incomes
equal to or less than 100 percent of the area median income for
their household size or 100 percent of the median income for the
United States, as determined by the Secretary of Housing and Urban
Development, whichever is greater, and minority homeowners.
(f) Tribal Set-aside.--
(1) Set-aside.--Notwithstanding any other provision of this
section, of the amounts appropriated under subsection (a), the
Secretary shall use 5 percent to make payments to entities that are
eligible for payments under clauses (i) and (ii) of section
501(b)(2)(A) of subtitle A of title V of division N of the
Consolidated Appropriations Act, 2021 (Public Law 116-260) for the
purposes described in subsection (c).
(2) Allocation and payment.--The Secretary shall allocate the
funds set aside under paragraph (1) using the allocation formulas
described in clauses (i) and (ii) of section 501(b)(2)(A) of
subtitle A of title V of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260), and shall make
payments of such amounts beginning no later than 45 days after
enactment of this Act to entities eligible for payment under
clauses (i) and (ii) of section 501(b)(2)(A) of subtitle A of title
V of division N of the Consolidated Appropriations Act, 2021
(Public Law 116-260) that notify the Secretary that they request to
receive payments allocated from the Fund by the Secretary for
purposes described under subsection (c) and will use such payments
in compliance with this section.
(3) Adjustment.--Allocations provided under this subsection may
be further adjusted as provided by section 501(b)(2)(B) of subtitle
A of title V of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260).
SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN
BORROWERS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Agriculture (in this section
referred to as the ``Secretary'') for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $39,000,000, to
remain available until September 30, 2023, for direct loans made under
sections 502 and 504 of the Housing Act of 1949 (42 U.S.C. 1472, 1474).
(b) Administrative Expenses.--The Secretary may use not more than 3
percent of the amounts appropriated under this section for
administrative purposes.
SEC. 3208. FAIR HOUSING ACTIVITIES.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$20,000,000, to remain available until September 30, 2023, for the Fair
Housing Initiatives Program under section 561 of the Housing and
Community Development Act of 1987 (42 U.S.C. 3616a) to ensure fair
housing organizations have additional resources to address fair housing
inquiries, complaints, investigations, education and outreach
activities, and costs of delivering or adapting services, during or
relating to the coronavirus pandemic.
(b) Administrative Expenses.--The Secretary may use not more than 3
percent of the amounts appropriated under this section for
administrative purposes.
Subtitle C--Small Business (SSBCI)
SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.
(a) State Small Business Credit Initiative.--
(1) In general.--The State Small Business Credit Initiative Act
of 2010 (12 U.S.C. 5701 et seq.) is amended--
(A) in section 3003--
(i) in subsection (b)--
(I) by amending paragraph (1) to read as follows:
``(1) In general.--Not later than 30 days after the date of
enactment of subsection (d), the Secretary shall allocate Federal
funds to participating States so that each State is eligible to
receive an amount equal to what the State would receive under the
2021 allocation, as determined under paragraph (2).'';
(II) in paragraph (2)--
(aa) by striking ``2009'' each place such term
appears and inserting ``2021'';
(bb) by striking ``2008'' each place such term
appears and inserting ``2020'';
(cc) in subparagraph (A), by striking ``The
Secretary'' and inserting ``With respect to States
other than Tribal governments, the Secretary'';
(dd) in subparagraph (C)(i), by striking
``2007'' and inserting ``2019''; and
(ee) by adding at the end the following:
``(C) Separate allocation for tribal governments.--
``(i) In general.--With respect to States that are
Tribal governments, the Secretary shall determine the 2021
allocation by allocating $500,000,000 among the Tribal
governments in the proportion the Secretary determines
appropriate, including with consideration to available
employment and economic data regarding each such Tribal
government.
``(ii) Notice of intent; timing of allocation.--With
respect to allocations to States that are Tribal
governments, the Secretary may--
``(I) require Tribal governments that individually
or jointly wish to participate in the Program to file a
notice of intent with the Secretary not later than 30
days after the date of enactment of subsection (d); and
``(II) notwithstanding paragraph (1), allocate
Federal funds to participating Tribal governments not
later than 60 days after the date of enactment of
subsection (d).
``(D) Employment data.--If the Secretary determines that
employment data with respect to a State is unavailable from the
Bureau of Labor Statistics of the Department of Labor, the
Secretary shall consider such other economic and employment
data that is otherwise available for purposes of determining
the employment data of such State.''; and
(III) by striking paragraph (3); and
(ii) in subsection (c)--
(I) in paragraph (1)(A)(iii), by inserting before
the period the following: ``that have delivered loans
or investments to eligible businesses''; and
(II) by amending paragraph (4) to read as follows:
``(4) Termination of availability of amounts not transferred.--
``(A) In general.--Any portion of a participating State's
allocated amount that has not been transferred to the State
under this section may be deemed by the Secretary to be no
longer allocated to the State and no longer available to the
State and shall be returned to the general fund of the Treasury
or reallocated as described under subparagraph (B), if--
``(i) the second \1/3\ of a State's allocated amount
has not been transferred to the State before the end of the
end of the 3-year period beginning on the date that the
Secretary approves the State for participation; or
``(ii) the last \1/3\ of a State's allocated amount has
not been transferred to the State before the end of the end
of the 6-year period beginning on the date that the
Secretary approves the State for participation.
``(B) Reallocation.--Any amount deemed by the Secretary to
be no longer allocated to a State and no longer available to
such State under subparagraph (A) may be reallocated by the
Secretary to other participating States. In making such a
reallocation, the Secretary shall not take into account the
minimum allocation requirements under subsection (b)(2)(B) or
the specific allocation for Tribal governments described under
subsection (b)(2)(C).'';
(B) in section 3004(d), by striking ``date of enactment of
this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)'';
(C) in section 3005(b), by striking ``date of enactment of
this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)'';
(D) in section 3006(b)(4), by striking ``date of enactment
of this Act'' and inserting ``date of the enactment of section
3003(d)'';
(E) in section 3007(b), by striking ``March 31, 2011'' and
inserting ``March 31, 2022'';
(F) in section 3009, by striking ``date of enactment of
this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)''; and
(G) in section 3011(b), by striking ``date of the enactment
of this Act'' each place it appears and inserting ``date of the
enactment of section 3003(d)''.
(2) Appropriation.--
(A) In general.--In addition to amounts otherwise
available, there is hereby appropriated to the Secretary of the
Treasury for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $10,000,000,000, to remain
available until expended, to provide support to small
businesses responding to and recovering from the economic
effects of the COVID-19 pandemic, ensure business enterprises
owned and controlled by socially and economically disadvantaged
individuals have access to credit and investments, provide
technical assistance to help small businesses applying for
various support programs, and to pay reasonable costs of
administering such Initiative.
(B) Rescission.--With respect to amounts appropriated under
subparagraph (A)--
(i) the Secretary of the Treasury shall complete all
disbursements and remaining obligations before September
30, 2030; and
(ii) any amounts that remain unexpended (whether
obligated or unobligated) on September 30, 2030, shall be
rescinded and deposited into the general fund of the
Treasury.
(b) Additional Allocations to Support Business Enterprises Owned
and Controlled by Socially and Economically Disadvantaged
Individuals.--Section 3003 of the State Small Business Credit
Initiative Act of 2010 (12 U.S.C. 5702) is amended by adding at the end
the following:
``(d) Additional Allocations to Support Business Enterprises Owned
and Controlled by Socially and Economically Disadvantaged
Individuals.--Of the amounts appropriated for fiscal year 2021 to carry
out the Program, the Secretary shall--
``(1) allocate $1,500,000,000 to States from funds allocated
under this section and, by regulation or other guidance, prescribe
Program requirements that the funds be expended for business
enterprises owned and controlled by socially and economically
disadvantaged individuals; and
``(2) allocate such amounts to States based on the needs of
business enterprises owned and controlled by socially and
economically disadvantaged individuals, as determined by the
Secretary, in each State, and not subject to the allocation formula
described under subsection (b).
``(e) Incentive Allocations to Support Business Enterprises Owned
and Controlled by Socially and Economically Disadvantaged
Individuals.--Of the amounts appropriated for fiscal year 2021 to carry
out the Program, the Secretary shall set aside $1,000,000,000 for an
incentive program under which the Secretary shall increase the second
\1/3\ and last \1/3\ allocations for States that demonstrate robust
support, as determined by the Secretary, for business concerns owned
and controlled by socially and economically disadvantaged individuals
in the deployment of prior allocation amounts.''.
(c) Additional Allocations to Support Very Small Businesses.--
Section 3003 of the State Small Business Credit Initiative Act of 2010
(12 U.S.C. 5702), as amended by subsection (b), is further amended by
adding at the end the following:
``(f) Additional Allocations to Support Very Small Businesses.--
``(1) In general.--Of the amounts appropriated to carry out the
Program, the Secretary shall allocate not less than $500,000,000 to
States from funds allocated under this section to be expended for
very small businesses.
``(2) Very small business defined.--In this subsection, the
term `very small business'--
``(A) means a business with fewer than 10 employees; and
``(B) may include independent contractors and sole
proprietors.''.
(d) Technical Assistance.--Section 3009 of the State Small Business
Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended by adding at
the end the following:
``(e) Technical Assistance.--Of the amounts appropriated for fiscal
year 2021 to carry out the Program, $500,000,000 may be used by the
Secretary to--
``(1) provide funds to States to carry out a technical
assistance plan under which a State will provide legal, accounting,
and financial advisory services, either directly or contracted with
legal, accounting, and financial advisory firms, with priority
given to business enterprises owned and controlled by socially and
economically disadvantaged individuals, to very small businesses
and business enterprises owned and controlled by socially and
economically disadvantaged individuals applying for--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support small
businesses;
``(2) transfer amounts to the Minority Business Development
Agency, so that the Agency may use such amounts in a manner the
Agency determines appropriate, including through contracting with
third parties, to provide technical assistance to business
enterprises owned and controlled by socially and economically
disadvantaged individuals applying to--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support small
businesses; and
``(3) contract with legal, accounting, and financial advisory
firms (with priority given to business enterprises owned and
controlled by socially and economically disadvantaged individuals),
to provide technical assistance to business enterprises owned and
controlled by socially and economically disadvantaged individuals
applying to--
``(A) State programs under the Program; and
``(B) other State or Federal programs that support small
businesses.''.
(e) Inclusion of Tribal Governments.--Section 3002(10) of the State
Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701(10)) is
amended--
(1) in subparagraph (C), by striking ``and'' at the end;
(2) in subparagraph (D), by striking the period at the end and
inserting ``; and''; and
(3) by adding at the end the following:
``(E) a Tribal government, or a group of Tribal governments
that jointly apply for an allocation.''.
(f) Definitions.--Section 3002 of the State Small Business Credit
Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding at the end
the following:
``(15) Business enterprise owned and controlled by socially and
economically disadvantaged individuals.--The term `business
enterprise owned and controlled by socially and economically
disadvantaged individuals' means a business that--
``(A) if privately owned, 51 percent is owned by one or
more socially and economically disadvantaged individuals;
``(B) if publicly owned, 51 percent of the stock is owned
by one or more socially and economically disadvantaged
individuals; and
``(C) in the case of a mutual institution, a majority of
the Board of Directors, account holders, and the community
which the institution services is predominantly comprised of
socially and economically disadvantaged individuals.
``(16) Community development financial institution.--The term
`community development financial institution' has the meaning given
that term under section 103 of the Riegle Community Development and
Regulatory Improvement Act of 1994.
``(17) Minority depository institution.--The term `minority
depository institution' has the meaning given that term under
section 308(b) of the Financial Institutions Reform, Recovery, and
Enforcement Act of 1989.
``(18) Socially and economically disadvantaged individual.--The
term `socially and economically disadvantaged individual' means an
individual who is a socially disadvantaged individual or an
economically disadvantaged individual, as such terms are defined,
respectively, under section 8 of the Small Business Act (15 U.S.C.
637) and the regulations thereunder.
``(19) Tribal government.--The term `Tribal government' means
the recognized governing body of any Indian or Alaska Native tribe,
band, nation, pueblo, village, community, component band, or
component reservation, individually identified (including
parenthetically) in the list published most recently as of the date
of enactment of this paragraph pursuant to section 104 of the
Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C.
5131).''.
(g) Rule of Application.--The amendments made by this section shall
apply with respect to funds appropriated under this section and funds
appropriated on and after the date of enactment of this section.
Subtitle D--Public Transportation
SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.
(a) Federal Transit Administration Appropriation.--
(1) In general.--In addition to amounts otherwise made
available, there are appropriated for fiscal year 2021, out of any
funds in the Treasury not otherwise appropriated, $30,461,355,534,
to remain available until September 30, 2024, that shall--
(A) be for grants to eligible recipients under sections
5307, 5309, 5310, and 5311 of title 49, United States Code, to
prevent, prepare for, and respond to coronavirus; and
(B) not be subject to any prior restriction on the total
amount of funds available for implementation or execution of
programs authorized under sections 5307, 5310, or 5311 of such
title.
(2) Availability of funds for operating expenses.--
(A) In general.--Notwithstanding subsection (a)(1) or (b)
of section 5307 and section 5310(b)(2)(A) of title 49, United
States Code, funds provided under this section, other than
subsection (b)(4), shall be available for the operating
expenses of transit agencies to prevent, prepare for, and
respond to the coronavirus public health emergency, including,
beginning on January 20, 2020--
(i) reimbursement for payroll of public transportation
(including payroll and expenses of private providers of
public transportation);
(ii) operating costs to maintain service due to lost
revenue due as a result of the coronavirus public health
emergency, including the purchase of personal protective
equipment; and
(iii) paying the administrative leave of operations or
contractor personnel due to reductions in service.
(B) Use of funds.--Funds described in subparagraph (A)
shall be--
(i) available for immediate obligation, notwithstanding
the requirement for such expenses to be included in a
transportation improvement program, long-range
transportation plan, statewide transportation plan, or
statewide transportation improvement program under sections
5303 and 5304 of title 49, United States Code;
(ii) directed to payroll and operations of public
transportation (including payroll and expenses of private
providers of public transportation), unless the recipient
certifies to the Administrator of the Federal Transit
Administration that the recipient has not furloughed any
employees;
(iii) used to provide a Federal share of the costs for
any grant made under this section of 100 percent.
(b) Allocation of Funds.--
(1) Urbanized area formula grants.--
(A) In general.--Of the amounts made available under
subsection (a), $26,086,580,227 shall be for grants to
recipients and subrecipients under section 5307 of title 49,
United States Code, and shall be administered as if such funds
were provided under section 5307 of such title.
(B) Allocation.--Amounts made available under subparagraph
(A) shall be apportioned to urbanized areas based on data
contained in the National Transit Database such that--
(i) each urbanized area shall receive an apportionment
of an amount that, when combined with amounts that were
otherwise made available to such urbanized area for similar
activities to prevent, prepare for, and respond to
coronavirus, is equal to 132 percent of the urbanized
area's 2018 operating costs; and
(ii) for funds remaining after the apportionment
described in clause (i), such funds shall be apportioned
such that each urbanized area that did not receive an
apportionment under clause (i) shall receive an
apportionment equal to 25 percent of the urbanized area's
2018 operating costs.
(2) Formula grants for the enhanced mobility of seniors and
individuals with disabilities.--
(A) In general.--Of the amounts made available under
subsection (a), $50,000,000 shall be for grants to recipients
or subrecipients eligible under section 5310 of title 49,
United States Code, and shall be apportioned in accordance with
such section.
(B) Allocation ratio.--Amounts made available under
subparagraph (A) shall be allocated in the same ratio as funds
were provided under section 5310 of title 49, United States
Code, for fiscal year 2020.
(3) Formula grants for rural areas.--
(A) In general.--Of the amounts made available under
subsection (a), $317,214,013 shall be for grants to recipients
or subrecipients eligible under section 5311 of title 49,
United States Code, and shall be administered as if the funds
were provided under section 5311 of such title, and shall be
apportioned in accordance with such section, except as
described in paragraph (B).
(B) Allocation ratio.--Amounts made available under
subparagraph (A) to States, as defined in section 5302 of title
49, United States Code, shall be allocated to such States based
on data contained in the National Transit Database, such that--
(i) any State that received an amount for similar
activities to prevent, prepare for, and respond to
coronavirus that is equal to or greater than 150 percent of
the combined 2018 rural operating costs of the recipients
and subrecipients in such State shall receive an amount
equal to 5 percent of such State's 2018 rural operating
costs;
(ii) any State that does not receive an allocation
under clause (i) that received an amount for similar
activities to prevent, prepare for, and respond to
coronavirus that is equal to or greater than 140 percent of
the combined 2018 rural operating costs of the recipients
and subrecipients in that State shall receive an amount
equal to 10 percent of such State's 2018 rural operating
costs; and
(iii) any State that does not receive an allocation
under clauses (i) or (ii) shall receive an amount equal to
20 percent of such State's 2018 rural operating costs.
(4) Capital investments.--
(A) In general.--Of the amounts made available under
subsection (a)--
(i) $1,425,000,000 shall be for grants administered
under subsections (d) and (e) of section 5309 of title 49,
United States Code; and
(ii) $250,000,000 shall be for grants administered
under subsection (h) of section 5309 of title 49, United
States Code.
(B) Funding distribution.--
(i) In general.--Of the amounts made available in
subparagraph (A)(i), $1,250,000,000 shall be provided to
each recipient for all projects with existing full funding
grant agreements that received allocations for fiscal year
2019 or 2020, except that recipients with projects open for
revenue service are not eligible to receive a grant under
this subparagraph. Funds shall be provided proportionally
based on the non-capital investment grant share of the
amount allocated.
(ii) Allocation.--Of the amounts made available in
subparagraph (A)(i), $175,000,000 shall be provided to each
recipient for all projects with existing full funding grant
agreements that received an allocation only prior to fiscal
year 2019, except that projects open for revenue service
are not eligible to receive a grant under this subparagraph
and no project may receive more than 40 percent of the
amounts provided under this clause. The Administrator of
the Federal Transit Administration shall proportionally
distribute funds in excess of such percent to recipients
for which the percent of funds does not exceed 40 percent.
Funds shall be provided proportionally based on the non-
capital investment grant share of the amount allocated.
(iii) Eligible recipients.--For amounts made available
in subparagraph (A)(ii), eligible recipients shall be any
recipient of an allocation under subsection (h) of section
5309 of title 49, United States Code, or an applicant in
the project development phase described in paragraph (2) of
such subsection.
(iv) Amount.--Amounts distributed under clauses (i),
(ii), and (iii) of subparagraph (A) shall be provided
notwithstanding the limitation of any calculation of the
maximum amount of Federal financial assistance for the
project under subsection (k)(2)(C)(ii) or (h)(7) of section
5309 of title 49, United States Code.
(5) Section 5311(f) services.--
(A) In general.--Of the amounts made available under
subsection (a) and in addition to the amounts made available
under paragraph (3), $100,000,000 shall be available for grants
to recipients for bus operators that partner with recipients or
subrecipients of funds under section 5311(f) of title 49,
United States Code.
(B) Allocation ratio.--Notwithstanding paragraph (3), the
Administrator of the Federal Transit Administration shall
allocate amounts under subparagraph (A) in the same ratio as
funds were provided under section 5311 of title 49, United
States Code, for fiscal year 2020.
(C) Exception.--If a State or territory does not have bus
providers eligible under section 5311(f) of title 49, United
States Code, funds under this paragraph may be used by such
State or territory for any expense eligible under section 5311
of title 49, United States Code.
(6) Planning.--
(A) In general.--Of the amounts made available under
subsection (a), $25,000,000 shall be for grants to recipients
eligible under section 5307 of title 49, United States Code,
for the planning of public transportation associated with the
restoration of services as the coronavirus public health
emergency concludes and shall be available in accordance with
such section.
(B) Availability of funds for route planning.--Amounts made
available under subparagraph (A) shall be available for route
planning designed to--
(i) increase ridership and reduce travel times, while
maintaining or expanding the total level of vehicle revenue
miles of service provided in the planning period; or
(ii) make service adjustments to increase the quality
or frequency of service provided to low-income riders and
disadvantaged neighborhoods or communities.
(C) Limitation.--Amounts made available under subparagraph
(A) shall not be used for route planning related to
transitioning public transportation service provided as of the
date of receipt of funds to a transportation network company or
other third-party contract provider, unless the existing
provider of public transportation service is a third-party
contract provider.
(7) Recipients and subrecipients requiring additional
assistance.--
(A) In general.--Of the amounts made available under
subsection (a), $2,207,561,294 shall be for grants to eligible
recipients or subrecipients of funds under sections 5307 or
5311 of title 49, United States Code, that, as a result of
COVID-19, require additional assistance for costs related to
operations, personnel, cleaning, and sanitization combating the
spread of pathogens on transit systems, and debt service
payments incurred to maintain operations and avoid layoffs and
furloughs.
(B) Administration.--Funds made available under
subparagraph (A) shall, after allocation, be administered as if
provided under paragraph (1) or (3), as applicable.
(C) Application requirements.--
(i) In general.--The Administrator of the Federal
Transit Administration may not allocate funds to an
eligible recipient or subrecipient of funds under chapter
53 of title 49, United States Code, unless the recipient
provides to the Administrator--
(I) estimates of financial need;
(II) data on reductions in farebox or other sources
of local revenue for sustained operations;
(III) a spending plan for such funds; and
(IV) demonstration of expenditure of greater than
90 percent of funds available to the applicant from
funds made available for similar activities in fiscal
year 2020.
(ii) Deadlines.--The Administrator of the Federal
Transit Administration shall--
(I) not later than 180 days after the date of
enactment of this Act, issue a Notice of Funding
Opportunity for assistance under this paragraph; and
(II) not later than 120 days after the application
deadline established in the Notice of Funding
Opportunity under subclause (I), make awards under this
paragraph to selected applicants.
(iii) Evaluation.--
(I) In general.--Applications for assistance under
this paragraph shall be evaluated by the Administrator
of the Federal Transit Administration based on the
level of financial need demonstrated by an eligible
recipient or subrecipient, including projections of
future financial need to maintain service as a
percentage of the 2018 operating costs that has not
been replaced by the funds made available to the
eligible recipient or subrecipient under paragraphs (1)
through (5) of this subsection when combined with the
amounts allocated to such eligible recipient or
subrecipient from funds previously made available for
the operating expenses of transit agencies related to
the response to the COVID-19 public health emergency.
(II) Restriction.--Amounts made available under
this paragraph shall only be available for operating
expenses.
(iv) State applicants.--A State may apply for
assistance under this paragraph on behalf of an eligible
recipient or subrecipient or a group of eligible recipients
or subrecipients.
(D) Unobligated funds.--If amounts made available under
this paragraph remain unobligated on September 30, 2023, such
amounts shall be available for any purpose eligible under
sections 5307 or 5311 of title 49, United States Code.
TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS
SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Treasury the Emergency Federal Employee Leave Fund (in this section
referred to as the ``Fund''), to be administered by the Director of the
Office of Personnel Management, for the purposes set forth in
subsection (b). In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $570,000,000, which shall be deposited into the
Fund and remain available through September 30, 2022. The Fund is
available for reasonable expenses incurred by the Office of Personnel
Management in administering this section.
(b) Purpose.--Amounts in the Fund shall be available for
reimbursement to an agency for the use of paid leave under this section
by any employee of the agency who is unable to work because the
employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an order
or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a medical
diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed, if
the school of such son or daughter requires or makes optional a
virtual learning instruction model or requires or makes optional a
hybrid of in-person and virtual learning instruction models, or the
child care provider of such son or daughter is unavailable, due to
COVID-19 precautions;
(6) is experiencing any other substantially similar condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other than
the employee is available to care for such family member, if the
place of care for such family member is closed or the direct care
provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section may
only be provided to and used by an employee during the period
beginning on the date of enactment of this Act and ending on
September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee in an amount not to
exceed 600 hours of paid leave for each full-time employee, and
in the case of a part-time employee, employee on an uncommon
tour of duty, or employee with a seasonal work schedule, in an
amount not to exceed the proportional equivalent of 600 hours
to the extent amounts in the Fund remain available for
reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to an employee if the leave would
result in payments greater than $2,800 in aggregate for any
biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee; and
(B) may not be used by an employee concurrently with any
other paid leave.
(4) Calculation of retirement benefit.--Any paid leave provided
to an employee under this section shall reduce the total service
used to calculate any Federal civilian retirement benefit.
(d) Employee Defined.--In this section, the term ``employee''
means--
(1) an individual in the executive branch for whom annual and
sick leave is provided under subchapter I of chapter 63 of title 5,
United States Code;
(2) an individual employed by the United States Postal Service;
(3) an individual employed by the Postal Regulatory Commission;
and
(4) an employee of the Public Defender Service for the District
of Columbia and the District of Columbia Courts.
SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $77,000,000, to remain available until September 30,
2025, for necessary expenses of the Government Accountability Office to
prevent, prepare for, and respond to Coronavirus and to support
oversight of the Coronavirus response and of funds provided in this Act
or any other Act pertaining to the Coronavirus pandemic.
SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING
AVAILABILITY.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $40,000,000, to remain available until September 30,
2025, for the Pandemic Response Accountability Committee to support
oversight of the Coronavirus response and of funds provided in this Act
or any other Act pertaining to the Coronavirus pandemic.
SEC. 4004. FUNDING FOR THE WHITE HOUSE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $12,800,000, to remain available until September 30,
2021, for necessary expenses for the White House, to prevent, prepare
for, and respond to coronavirus.
SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.
In addition to amounts otherwise available, there is appropriated
to the Federal Emergency Management Agency for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $50,000,000,000,
to remain available until September 30, 2025, to carry out the purposes
of the Disaster Relief Fund for costs associated with major disaster
declarations.
SEC. 4006. FUNERAL ASSISTANCE.
(a) In General.--For the emergency declaration issued by the
President on March 13, 2020, pursuant to section 501(b) of the Robert
T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
5191(b)), and for any subsequent major disaster declaration that
supersedes such emergency declaration, the President shall provide
financial assistance to an individual or household to meet disaster-
related funeral expenses under section 408(e)(1) of the Robert T.
Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
5174(e)(1)), for which the Federal cost share shall be 100 percent.
(b) Use of Funds.--Funds appropriated under section 4005 may be
used to carry out subsection (a) of this section.
SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$400,000,000, to remain available until September 30, 2025, for the
emergency food and shelter program.
SEC. 4008. HUMANITARIAN RELIEF.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$110,000,000, to remain available until September 30, 2025, for the
emergency food and shelter program for the purposes of providing
humanitarian relief to families and individuals encountered by the
Department of Homeland Security.
SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $650,000,000, to remain available until
September 30, 2023, for the Cybersecurity and Infrastructure Security
Agency for cybersecurity risk mitigation.
SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $200,000,000, to remain available until September 30,
2024, for the United States Digital Service.
SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND.
In addition to amounts otherwise appropriated, there is
appropriated to the General Services Administration for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until September 30, 2025, to carry
out the purposes of the Technology Modernization Fund.
SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND.
In addition to amounts otherwise available, there is appropriated
to the General Services Administration for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $150,000,000, to
remain available until September 30, 2024, to carry out the purposes of
the Federal Citizen Services Fund.
SEC. 4013. AFG AND SAFER PROGRAM FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$300,000,000, to remain available until September 30, 2025, of which
$100,000,000 shall be for assistance to firefighter grants and
$200,000,000 shall be for staffing for adequate fire and emergency
response grants.
SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.
In addition to amounts otherwise made available, there is
appropriated to the Federal Emergency Management Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until September 30, 2025, for
emergency management performance grants.
SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL
CONTRACTORS.
Section 3610 of the CARES Act (Public Law 116-136; 134 Stat. 414)
is amended by striking ``September 30, 2020'' and inserting ``September
30, 2021''.
SEC. 4016. ELIGIBILITY FOR WORKERS' COMPENSATION BENEFITS FOR FEDERAL
EMPLOYEES DIAGNOSED WITH COVID-19.
(a) In General.--Subject to subsection (c), a covered employee
shall, with respect to any claim made by or on behalf of the covered
employee for benefits under subchapter I of chapter 81 of title 5,
United States Code, be deemed to have an injury proximately caused by
exposure to the novel coronavirus arising out of the nature of the
covered employee's employment. Such covered employee, or a beneficiary
of such an employee, shall be entitled to such benefits for such claim,
including disability compensation, medical services, and survivor
benefits.
(b) Definitions.--In this section:
(1) Covered employee.--
(A) In general.--The term ``covered employee'' means an
individual--
(i) who is an employee under section 8101(1) of title
5, United States Code, employed in the Federal service at
anytime during the period beginning on January 27, 2020,
and ending on January 27, 2023;
(ii) who is diagnosed with COVID-19 during such period;
and
(iii) who, during a covered exposure period prior to
such diagnosis, carries out duties that--
(I) require contact with patients, members of the
public, or co-workers; or
(II) include a risk of exposure to the novel
coronavirus.
(B) Teleworking exception.--The term ``covered employee''
does not include any employee otherwise covered by subparagraph
(A) who is exclusively teleworking during a covered exposure
period, regardless of whether such employment is full time or
part time.
(2) Covered exposure period.--The term ``covered exposure
period'' means, with respect to a diagnosis of COVID-19, the period
beginning on a date to be determined by the Secretary of Labor.
(3) Novel coronavirus.--The term ``novel coronavirus'' means
SARS-CoV-2 or another coronavirus declared to be a pandemic by
public health authorities.
(c) Limitation.--
(1) Determinations made on or before the date of enactment.--
This section shall not apply with respect to a covered employee who
is determined to be entitled to benefits under subchapter I of
chapter 81 of title 5, United States Code, for a claim described in
subsection (a) if such determination is made on or before the date
of enactment of this Act.
(2) Limitation on duration of benefits.--No funds are
authorized to be appropriated to pay, and no benefits may be paid
for, claims approved on the basis of subsection (a) after September
30, 2030. No administrative costs related to any such claim may be
paid after such date.
(d) Employees' Compensation Fund.--
(1) In general.--The costs of benefits for claims approved on
the basis of subsection (a) shall not be included in the annual
statement of the cost of benefits and other payments of an agency
or instrumentality under section 8147(b) of title 5, United States
Code.
(2) Fair share provision.--Costs of administration for claims
described in paragraph (1)--
(A) may be paid from the Employees' Compensation Fund; and
(B) shall not be subject to the fair share provision in
section 8147(c) of title 5, United States Code.
TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP
SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.
(a) Eligibility of Certain Nonprofit Entities for Covered Loans
Under the Paycheck Protection Program.--
(1) In general.--Section 7(a)(36) of the Small Business Act (15
U.S.C. 636(a)(36)), as amended by the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116-260), is amended--
(A) in subparagraph (A)--
(i) in clause (xv), by striking ``and'' at the end;
(ii) in clause (xvi), by striking the period at the end
and inserting ``; and''; and
(iii) by adding at the end the following:
``(xvii) the term `additional covered nonprofit
entity'--
``(I) means an organization described in any
paragraph of section 501(c) of the Internal Revenue
Code of 1986, other than paragraph (3), (4), (6), or
(19), and exempt from tax under section 501(a) of such
Code; and
``(II) does not include any entity that, if the
entity were a business concern, would be described in
section 120.110 of title 13, Code of Federal
Regulations (or in any successor regulation or other
related guidance or rule that may be issued by the
Administrator) other than a business concern described
in paragraph (a) or (k) of such section.''; and
(B) in subparagraph (D)--
(i) in clause (iii), by adding at the end the
following:
``(III) Eligibility of certain organizations.--
Subject to the provisions in this subparagraph, during
the covered period--
``(aa) a nonprofit organization shall be
eligible to receive a covered loan if the nonprofit
organization employs not more than 500 employees
per physical location of the organization; and
``(bb) an additional covered nonprofit entity
and an organization that, but for subclauses
(I)(dd) and (II)(dd) of clause (vii), would be
eligible for a covered loan under clause (vii)
shall be eligible to receive a covered loan if the
entity or organization employs not more than 300
employees per physical location of the entity or
organization.''; and
(ii) by adding at the end the following:
``(ix) Eligibility of additional covered nonprofit
entities.--An additional covered nonprofit entity shall be
eligible to receive a covered loan if--
``(I) the additional covered nonprofit entity does
not receive more than 15 percent of its receipts from
lobbying activities;
``(II) the lobbying activities of the additional
covered nonprofit entity do not comprise more than 15
percent of the total activities of the organization;
``(III) the cost of the lobbying activities of the
additional covered nonprofit entity did not exceed
$1,000,000 during the most recent tax year of the
additional covered nonprofit entity that ended prior to
February 15, 2020; and
``(IV) the additional covered nonprofit entity
employs not more than 300 employees.''.
(2) Eligibility for second draw loans.--Paragraph (37)(A)(i) of
section 7(a) of the Small Business Act (15 U.S.C. 636(a)), as added
by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
Venues Act (title III of division N of Public Law 116-260), is
amended by inserting ```additional covered nonprofit entity',''
after ``the terms''.
(b) Eligibility of Internet Publishing Organizations for Covered
Loans Under the Paycheck Protection Program.--
(1) In general.--Section 7(a)(36)(D) of the Small Business Act
(15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), is further
amended--
(A) in clause (iii), by adding at the end the following:
``(IV) Eligibility of internet publishing
organizations.--A business concern or other
organization that was not eligible to receive a covered
loan the day before the date of enactment of this
subclause, is assigned a North American Industry
Classification System code of 519130, certifies in good
faith as an Internet-only news publisher or Internet-
only periodical publisher, and is engaged in the
collection and distribution of local or regional and
national news and information shall be eligible to
receive a covered loan for the continued provision of
news, information, content, or emergency information
if--
``(aa) the business concern or organization
employs not more than 500 employees, or the size
standard established by the Administrator for that
North American Industry Classification code, per
physical location of the business concern or
organization; and
``(bb) the business concern or organization
makes a good faith certification that proceeds of
the loan will be used to support expenses at the
component of the business concern or organization
that supports local or regional news.'';
(B) in clause (iv)--
(i) in subclause (III), by striking ``and'' at the end;
(ii) in subclause (IV)(bb), by striking the period at
the end and inserting ``; and''; and
(iii) by adding at the end the following:
``(V) any business concern or other organization
that was not eligible to receive a covered loan the day
before the date of enactment of this subclause, is
assigned a North American Industry Classification
System code of 519130, certifies in good faith as an
Internet-only news publisher or Internet-only
periodical publisher, and is engaged in the collection
and distribution of local or regional and national news
and information, if the business concern or
organization--
``(aa) employs not more than 500 employees, or
the size standard established by the Administrator
for that North American Industry Classification
code, per physical location of the business concern
or organization; and
``(bb) is majority owned or controlled by a
business concern or organization that is assigned a
North American Industry Classification System code
of 519130.'';
(C) in clause (v), by striking ``clause (iii)(II),
(iv)(IV), or (vii)'' and inserting ``subclause (II), (III), or
(IV) of clause (iii), subclause (IV) or (V) of clause (iv),
clause (vii), or clause (ix)''; and
(D) in clause (viii)(II)--
(i) by striking ``business concern made eligible by
clause (iii)(II) or clause (iv)(IV) of this subparagraph''
and inserting ``business concern made eligible by subclause
(II) or (IV) of clause (iii) or subclause (IV) or (V) of
clause (iv) of this subparagraph''; and
(ii) by inserting ``or organization'' after ``business
concern'' each place it appears.
(2) Eligibility for second draw loans.--Section
7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by the
Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues
Act (title III of division N of Public Law 116-260), is amended by
striking ``clause (iii)(II), (iv)(IV), or (vii)'' and inserting
``subclause (II), (III), or (IV) of clause (iii), subclause (IV) or
(V) of clause (iv), clause (vii), or clause (ix)''.
(c) Coordination With Continuation Coverage Premium Assistance.--
(1) Paycheck protection program.--Section 7A(a)(12) of the
Small Business Act (as redesignated, transferred, and amended by
section 304(b) of the Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (Public Law 116-260)) is amended--
(A) by striking ``CARES Act or'' and inserting ``CARES
Act,''; and
(B) by inserting before the period at the end the
following: ``, or premiums taken into account in determining
the credit allowed under section 6432 of the Internal Revenue
Code of 1986''.
(2) Paycheck protection program second draw.--Section
7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by the
Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues
Act (title III of division N of Public Law 116-260), is amended--
(A) by striking ``or'' at the end of item (aa);
(B) by striking the period at the end of item (bb) and
inserting ``; or''; and
(C) by adding at the end the following new item:
``(cc) premiums taken into account in
determining the credit allowed under section 6432
of the Internal Revenue Code of 1986.''.
(3) Applicability.--The amendments made by this subsection
shall apply only with respect to applications for forgiveness of
covered loans made under paragraphs (36) or (37) of section 7(a) of
the Small Business Act, as amended by the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of division
N of Public Law 116-260), that are received on or after the date of
the enactment of this Act.
(d) Commitment Authority and Appropriations.--
(1) Commitment authority.--Section 1102(b)(1) of the CARES Act
(Public Law 116-136) is amended by striking ``$806,450,000,000''
and inserting ``$813,700,000,000''.
(2) Direct appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator of the Small
Business Administration for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $7,250,000,000, to remain
available until expended, for carrying out this section.
SEC. 5002. TARGETED EIDL ADVANCE.
(a) Definitions.--In this section--
(1) the term ``Administrator'' means the Administrator of the
Small Business Administration; and
(2) the terms ``covered entity'' and ``economic loss'' have the
meanings given the terms in section 331(a) of the Economic Aid to
Hard-Hit Small Businesses, Nonprofits, and Venues Act (title III of
division N of Public Law 116-260).
(b) Appropriations.--In addition to amounts otherwise available,
there is appropriated to the Administrator for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $15,000,000,000--
(1) to remain available until expended; and
(2) of which, the Administrator shall use--
(A) $10,000,000,000 to make payments to covered entities
that have not received the full amounts to which the covered
entities are entitled under section 331 of the Economic Aid to
Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
III of division N of Public Law 116-260); and
(B) $5,000,000,000 to make payments under section 1110(e)
of the CARES Act (15 U.S.C. 9009(e)), each of which shall be--
(i) made to a covered entity that--
(I) has suffered an economic loss of greater than
50 percent; and
(II) employs not more than 10 employees;
(ii) in an amount that is $5,000; and
(iii) with respect to the covered entity to which the
payment is made, in addition to any payment made to the
covered entity under section 1110(e) of the CARES Act (15
U.S.C. 9009(e)) or section 331 of the Economic Aid to Hard-
Hit Small Businesses, Nonprofits, and Venues Act (title III
of division N of Public Law 116-260).
SEC. 5003. SUPPORT FOR RESTAURANTS.
(a) Definitions.--In this section:
(1) Administrator.--The term ``Administrator'' means the
Administrator of the Small Business Administration.
(2) Affiliated business.--The term ``affiliated business''
means a business in which an eligible entity has an equity or right
to profit distributions of not less than 50 percent, or in which an
eligible entity has the contractual authority to control the
direction of the business, provided that such affiliation shall be
determined as of any arrangements or agreements in existence as of
March 13, 2020.
(3) Covered period.--The term ``covered period'' means the
period--
(A) beginning on February 15, 2020; and
(B) ending on December 31, 2021, or a date to be determined
by the Administrator that is not later than 2 years after the
date of enactment of this section.
(4) Eligible entity.--The term ``eligible entity''--
(A) means a restaurant, food stand, food truck, food cart,
caterer, saloon, inn, tavern, bar, lounge, brewpub, tasting
room, taproom, licensed facility or premise of a beverage
alcohol producer where the public may taste, sample, or
purchase products, or other similar place of business in which
the public or patrons assemble for the primary purpose of being
served food or drink;
(B) includes an entity described in subparagraph (A) that
is located in an airport terminal or that is a Tribally-owned
concern; and
(C) does not include--
(i) an entity described in subparagraph (A) that--
(I) is a State or local government-operated
business;
(II) as of March 13, 2020, owns or operates
(together with any affiliated business) more than 20
locations, regardless of whether those locations do
business under the same or multiple names; or
(III) has a pending application for or has received
a grant under section 324 of the Economic Aid to Hard-
Hit Small Businesses, Nonprofits, and Venues Act (title
III of division N of Public Law 116-260); or
(ii) a publicly-traded company.
(5) Exchange; issuer; security.--The terms ``exchange'',
``issuer'', and ``security'' have the meanings given those terms in
section 3(a) of the Securities Exchange Act of 1934 (15 U.S.C.
78c(a)).
(6) Fund.--The term ``Fund'' means the Restaurant
Revitalization Fund established under subsection (b).
(7) Pandemic-related revenue loss.--The term ``pandemic-related
revenue loss'' means, with respect to an eligible entity--
(A) except as provided in subparagraphs (B), (C), and (D),
the gross receipts, as established using such verification
documentation as the Administrator may require, of the eligible
entity during 2020 subtracted from the gross receipts of the
eligible entity in 2019, if such sum is greater than zero;
(B) if the eligible entity was not in operation for the
entirety of 2019--
(i) the difference between--
(I) the product obtained by multiplying the average
monthly gross receipts of the eligible entity in 2019
by 12; and
(II) the product obtained by multiplying the
average monthly gross receipts of the eligible entity
in 2020 by 12; or
(ii) an amount based on a formula determined by the
Administrator;
(C) if the eligible entity opened during the period
beginning on January 1, 2020, and ending on the day before the
date of enactment of this section--
(i) the expenses described in subsection (c)(5)(A) that
were incurred by the eligible entity minus any gross
receipts received; or
(ii) an amount based on a formula determined by the
Administrator; or
(D) if the eligible entity has not yet opened as of the
date of application for a grant under subsection (c), but has
incurred expenses described in subsection (c)(5)(A) as of the
date of enactment of this section--
(i) the amount of those expenses; or
(ii) an amount based on a formula determined by the
Administrator.
For purposes of this paragraph, the pandemic-related revenue losses
for an eligible entity shall be reduced by any amounts received
from a covered loan made under paragraph (36) or (37) of section
7(a) of the Small Business Act (15 U.S.C. 636(a)) in 2020 or 2021.
(8) Payroll costs.--The term ``payroll costs'' has the meaning
given the term in section 7(a)(36)(A) of the Small Business Act (15
U.S.C. 636(a)(36)(A)), except that such term shall not include--
(A) qualified wages (as defined in subsection (c)(3) of
section 2301 of the CARES Act) taken into account in
determining the credit allowed under such section 2301; or
(B) premiums taken into account in determining the credit
allowed under section 6432 of the Internal Revenue Code of
1986.
(9) Publicly-traded company.--The term ``publicly-traded
company'' means an entity that is majority owned or controlled by
an entity that is an issuer, the securities of which are listed on
a national securities exchange under section 6 of the Securities
Exchange Act of 1934 (15 U.S.C. 78f).
(10) Tribally-owned concern.--The term ``Tribally-owned
concern'' has the meaning given the term in section 124.3 of title
13, Code of Federal Regulations, or any successor regulation.
(b) Restaurant Revitalization Fund.--
(1) In general.--There is established in the Treasury of the
United States a fund to be known as the Restaurant Revitalization
Fund.
(2) Appropriations.--
(A) In general.--In addition to amounts otherwise
available, there is appropriated to the Restaurant
Revitalization Fund for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $28,600,000,000, to
remain available until expended.
(B) Distribution.--
(i) In general.--Of the amounts made available under
subparagraph (A)--
(I) $5,000,000,000 shall be available to eligible
entities with gross receipts during 2019 of not more
than $500,000; and
(II) $23,600,000,000 shall be available to the
Administrator to award grants under subsection (c) in
an equitable manner to eligible entities of different
sizes based on annual gross receipts.
(ii) Adjustments.--The Administrator may make
adjustments as necessary to the distribution of funds under
clause (i)(II) based on demand and the relative local costs
in the markets in which eligible entities operate.
(C) Grants after initial period.--Notwithstanding
subparagraph (B), on and after the date that is 60 days after
the date of enactment of this section, or another period of
time determined by the Administrator, the Administrator may
make grants using amounts appropriated under subparagraph (A)
to any eligible entity regardless of the annual gross receipts
of the eligible entity.
(3) Use of funds.--The Administrator shall use amounts in the
Fund to make grants described in subsection (c).
(c) Restaurant Revitalization Grants.--
(1) In general.--Except as provided in subsection (b) and
paragraph (3), the Administrator shall award grants to eligible
entities in the order in which applications are received by the
Administrator.
(2) Application.--
(A) Certification.--An eligible entity applying for a grant
under this subsection shall make a good faith certification
that--
(i) the uncertainty of current economic conditions
makes necessary the grant request to support the ongoing
operations of the eligible entity; and
(ii) the eligible entity has not applied for or
received a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Nonprofits, and Venues Act
(title III of division N of Public Law 116-260).
(B) Business identifiers.--In accepting applications for
grants under this subsection, the Administrator shall
prioritize the ability of each applicant to use their existing
business identifiers over requiring other forms of registration
or identification that may not be common to their industry and
imposing additional burdens on applicants.
(3) Priority in awarding grants.--
(A) In general.--During the initial 21-day period in which
the Administrator awards grants under this subsection, the
Administrator shall prioritize awarding grants to eligible
entities that are small business concerns owned and controlled
by women (as defined in section 3(n) of the Small Business Act
(15 U.S.C. 632(n))), small business concerns owned and
controlled by veterans (as defined in section 3(q) of such Act
(15 U.S.C. 632(q))), or socially and economically disadvantaged
small business concerns (as defined in section 8(a)(4)(A) of
the Small Business Act (15 U.S.C. 637(a)(4)(A))). The
Administrator may take such steps as necessary to ensure that
eligible entities described in this subparagraph have access to
grant funding under this section after the end of such 21-day
period.
(B) Certification.--For purposes of establishing priority
under subparagraph (A), an applicant shall submit a self-
certification of eligibility for priority with the grant
application.
(4) Grant amount.--
(A) Aggregate maximum amount.--The aggregate amount of
grants made to an eligible entity and any affiliated businesses
of the eligible entity under this subsection--
(i) shall not exceed $10,000,000; and
(ii) shall be limited to $5,000,000 per physical
location of the eligible entity.
(B) Determination of grant amount.--
(i) In general.--Except as provided in this paragraph,
the amount of a grant made to an eligible entity under this
subsection shall be equal to the pandemic-related revenue
loss of the eligible entity.
(ii) Return to treasury.--Any amount of a grant made
under this subsection to an eligible entity based on
estimated receipts that is greater than the actual gross
receipts of the eligible entity in 2020 shall be returned
to the Treasury.
(5) Use of funds.--During the covered period, an eligible
entity that receives a grant under this subsection may use the
grant funds for the following expenses incurred as a direct result
of, or during, the COVID-19 pandemic:
(A) Payroll costs.
(B) Payments of principal or interest on any mortgage
obligation (which shall not include any prepayment of principal
on a mortgage obligation).
(C) Rent payments, including rent under a lease agreement
(which shall not include any prepayment of rent).
(D) Utilities.
(E) Maintenance expenses, including--
(i) construction to accommodate outdoor seating; and
(ii) walls, floors, deck surfaces, furniture, fixtures,
and equipment.
(F) Supplies, including protective equipment and cleaning
materials.
(G) Food and beverage expenses that are within the scope of
the normal business practice of the eligible entity before the
covered period.
(H) Covered supplier costs, as defined in section 7A(a) of
the Small Business Act (as redesignated, transferred, and
amended by section 304(b) of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (Public Law 116-260)).
(I) Operational expenses.
(J) Paid sick leave.
(K) Any other expenses that the Administrator determines to
be essential to maintaining the eligible entity.
(6) Returning funds.--If an eligible entity that receives a
grant under this subsection fails to use all grant funds or
permanently ceases operations on or before the last day of the
covered period, the eligible entity shall return to the Treasury
any funds that the eligible entity did not use for the allowable
expenses under paragraph (5).
SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.
(a) Definitions.--In this section:
(1) Administration.--The term ``Administration'' means the
Small Business Administration.
(2) Administrator.--The term ``Administrator'' means the
Administrator of the Small Business Administration.
(3) Community navigator services.--The term ``community
navigator services'' means the outreach, education, and technical
assistance provided by community navigators that target eligible
businesses to increase awareness of, and participation in, programs
of the Small Business Administration.
(4) Community navigator.--The term ``community navigator''
means a community organization, community financial institution as
defined in section 7(a)(36)(A) of the Small Business Act (15 U.S.C.
636(a)(36)(A)), or other private nonprofit organization engaged in
the delivery of community navigator services.
(5) Eligible business.--The term ``eligible business'' means
any small business concern, with priority for small business
concerns owned and controlled by women (as defined in section 3(n)
of the Small Business Act (15 U.S.C. 632(n))), small business
concerns owned and controlled by veterans (as defined in section
3(q) of such Act (15 U.S.C. 632(q))), and socially and economically
disadvantaged small business concerns (as defined in section
8(a)(4)(A) of the Small Business Act (15 U.S.C. 637(a)(4)(A))).
(6) Private nonprofit organization.--The term ``private
nonprofit organization'' means an entity that is described in
section 501(c) of the Internal Revenue Code of 1986 and exempt from
tax under section 501(a) of such Code.
(7) Resource partner.--The term ``resource partner'' means--
(A) a small business development center (as defined in
section 3 of the Small Business Act (15 U.S.C. 632));
(B) a women's business center (as described in section 29
of the Small Business Act (15 U.S.C. 656)); and
(C) a chapter of the Service Corps of Retired Executives
(as defined in section 8(b)(1)(B) of the Act (15 U.S.C.
637(b)(1)(B))).
(8) Small business concern.--The term ``small business
concern'' has the meaning given under section 3 of the Small
Business Act (15 U.S.C. 632).
(9) State.--The term ``State'' means a State of the United
States, the District of Columbia, the Commonwealth of Puerto Rico,
the Virgin Islands, American Samoa, the Commonwealth of the
Northern Mariana Islands, and Guam, or an agency, instrumentality,
or fiscal agent thereof.
(10) Unit of general local government.--The term ``unit of
general local government'' means a county, city, town, village, or
other general purpose political subdivision of a State.
(b) Community Navigator Pilot Program.--
(1) In general.--The Administrator of the Small Business
Administration shall establish a Community Navigator pilot program
to make grants to, or enter into contracts or cooperative
agreements with, private nonprofit organizations, resource
partners, States, Tribes, and units of local government to ensure
the delivery of free community navigator services to current or
prospective owners of eligible businesses in order to improve
access to assistance programs and resources made available because
of the COVID-19 pandemic by Federal, State, Tribal, and local
entities.
(2) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $100,000,000, to remain available until September 30,
2022, for carrying out this subsection.
(c) Outreach and Education.--
(1) Promotion.--The Administrator shall develop and implement a
program to promote community navigator services to current or
prospective owners of eligible businesses.
(2) Call center.--The Administrator shall establish a telephone
hotline to offer information about Federal programs to assist
eligible businesses and offer referral services to resource
partners, community navigators, potential lenders, and other
persons that the Administrator determines appropriate for current
or prospective owners of eligible businesses.
(3) Outreach.--The Administrator shall--
(A) conduct outreach and education, in the 10 most commonly
spoken languages in the United States, to current or
prospective owners of eligible businesses on community
navigator services and other Federal programs to assist
eligible businesses;
(B) improve the website of the Administration to describe
such community navigator services and other Federal programs;
and
(C) implement an education campaign by advertising in media
targeted to current or prospective owners of eligible
businesses.
(4) Appropriations.--In addition to amounts otherwise
available, there is appropriated to the Administrator for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated, $75,000,000, to remain available until September 30,
2022, for carrying out this subsection.
(d) Sunset.--The authority of the Administrator to make grants
under this section shall terminate on December 31, 2025.
SEC. 5005. SHUTTERED VENUE OPERATORS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $1,250,000,000, to remain available until
expended, to carry out section 324 of the Economic Aid to Hard-Hit
Small Businesses, Nonprofits, and Venues Act (title III of division N
of Public Law 116-260), of which $500,000 shall be used to provide
technical assistance to help applicants access the System for Award
Management (or any successor thereto) or to assist applicants with an
alternative grant application system.
(b) Reduction of Shuttered Venues Assistance for New PPP
Recipients.--Section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N of
Public Law 116-260), is amended--
(1) in subsection (a)(1)(A)(vi)--
(A) by striking subclause (III);
(B) by redesignating subclause (IV) as subclause (III); and
(C) in subclause (III), as so redesignated, by striking
``subclauses (I), (II), and (III)'' and inserting ``subclauses
(I) and (II)''; and
(2) in subsection (c)(1)--
(A) in subparagraph (A), in the matter preceding clause
(i), by striking ``A grant'' and inserting ``Subject to
subparagraphs (B) and (C), a grant''; and
(B) by adding at the end the following:
``(C) Reduction for recipients of new ppp loans.--
``(i) In general.--The otherwise applicable amount of a
grant under subsection (b)(2) to an eligible person or
entity shall be reduced by the total amount of loans
guaranteed under paragraph (36) or (37) of section 7(a) of
the Small Business Act (15 U.S.C. 636(a)) that are received
on or after December 27, 2020 by the eligible person or
entity.
``(ii) Application to governmental entities.--For
purposes of applying clause (i) to an eligible person or
entity owned by a State or a political subdivision of a
State, the relevant entity--
``(I) shall be the eligible person or entity; and
``(II) shall not include entities of the State or
political subdivision other than the eligible person or
entity.''.
SEC. 5006. DIRECT APPROPRIATIONS.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Administrator for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, to remain available
until expended--
(1) $840,000,000 for administrative expenses, including to
prevent, prepare for, and respond to the COVID-19 pandemic,
domestically or internationally, including administrative expenses
related to paragraphs (36) and (37) of section 7(a) of the Small
Business Act, section 324 of the Economic Aid to Hard-Hit Small
Businesses, Nonprofits, and Venues Act (title III of division N of
Public Law 116-260), section 5002 of this title, and section 5003
of this title; and
(2) $460,000,000 to carry out the disaster loan program
authorized by section 7(b) of the Small Business Act (15 U.S.C.
636(b)), of which $70,000,000 shall be for the cost of direct loans
authorized by such section and $390,000,000 shall be for
administrative expenses to carry out such program.
(b) Inspector General.--In addition to amounts otherwise available,
there is appropriated to the Inspector General of the Small Business
Administration for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $25,000,000, to remain available until
expended, for necessary expenses of the Office of Inspector General.
TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS
SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.
(a) Economic Development Administration Appropriation.--In addition
to amounts otherwise available, there is appropriated for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$3,000,000,000, to remain available until September 30, 2022, to the
Department of Commerce for economic adjustment assistance as authorized
by sections 209 and 703 of the Public Works and Economic Development
Act of 1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and
respond to coronavirus and for necessary expenses for responding to
economic injury as a result of coronavirus.
(b) Of the funds provided by this section, up to 2 percent shall be
used for Federal costs to administer such assistance utilizing
temporary Federal personnel as may be necessary consistent with the
requirements applicable to such administrative funding in fiscal year
2020 to prevent, prepare for, and respond to coronavirus and which
shall remain available until September 30, 2027.
(c) Of the funds provided by this section, 25 percent shall be for
assistance to States and communities that have suffered economic injury
as a result of job and gross domestic product losses in the travel,
tourism, or outdoor recreation sectors.
SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE COVID-19
PANDEMIC.
(a) In General.--In addition to amounts otherwise available, there
is appropriated to the Environmental Protection Agency for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$100,000,000, to remain available until expended, to address health
outcome disparities from pollution and the COVID-19 pandemic, of
which--
(1) $50,000,000, shall be for grants, contracts, and other
agency activities that identify and address disproportionate
environmental or public health harms and risks in minority
populations or low-income populations under--
(A) section 103(b) of the Clean Air Act (42 U.S.C.
7403(b));
(B) section 1442 of the Safe Drinking Water Act (42 U.S.C.
300j-1);
(C) section 104(k)(7)(A) of the Comprehensive Environmental
Response, Compensation, and Liability Act of 1980 (42 U.S.C.
9604(k)(7)(A)); and
(D) sections 791 through 797 of the Energy Policy Act of
2005 (42 U.S.C. 16131 through 16137); and
(2) $50,000,000 shall be for grants and activities authorized
under subsections (a) through (c) of section 103 of the Clean Air
Act (42 U.S.C. 7403) and grants and activities authorized under
section 105 of such Act (42 U.S.C. 7405).
(b) Administration of Funds.--
(1) Of the funds made available pursuant to subsection (a)(1),
the Administrator shall reserve 2 percent for administrative costs
necessary to carry out activities funded pursuant to such
subsection.
(2) Of the funds made available pursuant to subsection (a)(2),
the Administrator shall reserve 5 percent for activities funded
pursuant to such subsection other than grants.
SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.
(a) Inspection, Interdiction, and Research Related to Certain
Species and COVID-19.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $95,000,000 to remain available
until expended, to carry out the provisions of the Fish and Wildlife
Act of 1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife
Coordination Act (16 U.S.C. 661 et seq.) through direct expenditure,
contracts, and grants, of which--
(1) $20,000,000 shall be for wildlife inspections,
interdictions, investigations, and related activities, and for
efforts to address wildlife trafficking;
(2) $30,000,000 shall be for the care of captive species listed
under the Endangered Species Act of 1973, for the care of rescued
and confiscated wildlife, and for the care of Federal trust species
in facilities experiencing lost revenues due to COVID-19; and
(3) $45,000,000 shall be for research and extension activities
to strengthen early detection, rapid response, and science-based
management to address wildlife disease outbreaks before they become
pandemics and strengthen capacity for wildlife health monitoring to
enhance early detection of diseases that have capacity to jump the
species barrier and pose a risk in the United States, including the
development of a national wildlife disease database.
(b) Lacey Act Provisions.--In addition to amounts otherwise made
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $10,000,000, to remain
available until expended, to carry out the provisions of section 42(a)
of title 18, United States Code, and the Lacey Act Amendments of 1981
(16 U.S.C. 3371-3378).
TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION
Subtitle A--Transportation and Infrastructure
SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION.
(a) Northeast Corridor Appropriation.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $970,388,160, to
remain available until September 30, 2024, for grants as authorized
under section 11101(a) of the FAST Act (Public Law 114-94) to prevent,
prepare for, and respond to coronavirus.
(b) National Network Appropriation.--In addition to amounts
otherwise available, there is appropriated for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $729,611,840, to
remain available until September 30, 2024, for grants as authorized
under section 11101(b) of the FAST Act (Public Law 114-94) to prevent,
prepare for, and respond to coronavirus.
(c) Long-distance Service Restoration and Employee Recalls.--Not
less than $165,926,000 of the aggregate amounts made available under
subsections (a) and (b) shall be for use by the National Railroad
Passenger Corporation to--
(1) restore, not later than 90 days after the date of enactment
of this Act, the frequency of rail service on long-distance routes
(as defined in section 24102 of title 49, United States Code) that
the National Railroad Passenger Corporation reduced the frequency
of on or after July 1, 2020, and continue to operate such service
at such frequency; and
(2) recall and manage employees furloughed on or after October
1, 2020, as a result of efforts to prevent, prepare for, and
respond to coronavirus.
(d) Use of Funds in Lieu of Capital Payments.--Not less than
$109,805,000 of the aggregate amounts made available under subsections
(a) and (b)--
(1) shall be for use by the National Railroad Passenger
Corporation in lieu of capital payments from States and commuter
rail passenger transportation providers that are subject to the
cost allocation policy under section 24905(c) of title 49, United
States Code; and
(2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i) of
title 49, United States Code, such amounts do not constitute cross-
subsidization of commuter rail passenger transportation.
(e) Use of Funds for State Payments for State-supported Routes.--
(1) In general.--Of the amounts made available under subsection
(b), $174,850,000 shall be for use by the National Railroad
Passenger Corporation to offset amounts required to be paid by
States for covered State-supported routes.
(2) Funding share.--The share of funding provided under
paragraph (1) with respect to a covered State-supported route shall
be distributed as follows:
(A) Each covered State-supported route shall receive 7
percent of the costs allocated to the route in fiscal year 2019
under the cost allocation methodology adopted pursuant to
section 209 of the Passenger Rail Investment and Improvement
Act of 2008 (Public Law 110-432).
(B) Any remaining amounts after the distribution described
in subparagraph (A) shall be apportioned to each covered State-
supported route in proportion to the passenger revenue of such
route and other revenue allocated to such route in fiscal year
2019 divided by the total passenger revenue and other revenue
allocated to all covered State-supported routes in fiscal year
2019.
(3) Covered state-supported route defined.--In this subsection,
the term ``covered State-supported route'' means a State-supported
route, as such term is defined in section 24102 of title 49, United
States Code, but does not include a State-supported route for which
service was terminated on or before February 1, 2020.
(f) Use of Funds for Debt Repayment or Prepayment.--Not more than
$100,885,000 of the aggregate amounts made available under subsections
(a) and (b) shall be--
(1) for the repayment or prepayment of debt incurred by the
National Railroad Passenger Corporation under financing
arrangements entered into prior to the date of enactment of this
Act; and
(2) to pay required reserves, costs, and fees related to such
debt, including for loans from the Department of Transportation and
loans that would otherwise have been paid from National Railroad
Passenger Corporation revenues.
(g) Project Management Oversight.--Not more than $2,000,000 of the
aggregate amounts made available under subsections (a) and (b) shall be
for activities authorized under section 11101(c) of the FAST Act
(Public Law 114-94).
SEC. 7102. RELIEF FOR AIRPORTS.
(a) In General.--
(1) In general.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any funds in the
Treasury not otherwise appropriated, $8,000,000,000, to remain
available until September 30, 2024, for assistance to sponsors of
airports, as such terms are defined in section 47102 of title 49,
United States Code, to be made available to prevent, prepare for,
and respond to coronavirus.
(2) Requirements and limitations.--Amounts made available under
this section--
(A) may not be used for any purpose not directly related to
the airport; and
(B) may not be provided to any airport that was allocated
in excess of 4 years of operating funds to prevent, prepare
for, and respond to coronavirus in fiscal year 2020.
(b) Allocations.--The following terms shall apply to the amounts
made available under this section:
(1) Operating expenses and debt service payments.--
(A) In general.--Not more than $6,492,000,000 shall be made
available for primary airports, as such term is defined in
section 47102 of title 49, United States Code, and certain
cargo airports, for costs related to operations, personnel,
cleaning, sanitization, janitorial services, combating the
spread of pathogens at the airport, and debt service payments.
(B) Distribution.-- Amounts made available under this
paragraph--
(i) shall not be subject to the reduced apportionments
under section 47114(f) of title 49, United States Code;
(ii) shall first be apportioned as set forth in
sections 47114(c)(1)(A), 47114(c)(1)(C)(i),
47114(c)(1)(C)(ii), 47114(c)(2)(A), 47114(c)(2)(B), and
47114(c)(2)(E) of title 49, United States Code; and
(iii) shall not be subject to a maximum apportionment
limit set forth in section 47114(c)(1)(B) of title 49,
United States Code.
(C) Remaining amounts.--Any amount remaining after
distribution under subparagraph (B) shall be distributed to the
sponsor of each primary airport (as such term is defined in
section 47102 of title 49, United States Code) based on each
such primary airport's passenger enplanements compared to the
total passenger enplanements of all such primary airports in
calendar year 2019.
(2) Federal share for development projects.--
(A) In general.--Not more than $608,000,000 allocated under
subsection (a)(1) shall be available to pay a Federal share of
100 percent of the costs for any grant awarded in fiscal year
2021, or in fiscal year 2020 with less than a 100-percent
Federal share, for an airport development project (as such term
is defined in section 47102 of title 49).
(B) Remaining amounts.--Any amount remaining under this
paragraph shall be distributed as described in paragraph
(1)(C).
(3) Nonprimary airports.--
(A) In general.--Not more than $100,000,000 shall be made
available for general aviation and commercial service airports
that are not primary airports (as such terms are defined in
section 47102 of title 49, United States Code) for costs
related to operations, personnel, cleaning, sanitization,
janitorial services, combating the spread of pathogens at the
airport, and debt service payments.
(B) Distribution.--Amounts made available under this
paragraph shall be apportioned to each non-primary airport
based on the categories published in the most current National
Plan of Integrated Airport Systems, reflecting the percentage
of the aggregate published eligible development costs for each
such category, and then dividing the allocated funds evenly
among the eligible airports in each category, rounding up to
the nearest thousand dollars.
(C) Remaining amounts.--Any amount remaining under this
paragraph shall be distributed as described in paragraph
(1)(C).
(4) Airport concessions.--
(A) In general.--Not more than $800,000,000 shall be made
available for sponsors of primary airports to provide relief
from rent and minimum annual guarantees to airport concessions,
of which at least $640,000,000 shall be available to provide
relief to eligible small airport concessions and of which at
least $160,000,000 shall be available to provide relief to
eligible large airport concessions located at primary airports.
(B) Distribution.--The amounts made available for each set-
aside in this paragraph shall be distributed to the sponsor of
each primary airport (as such term is defined in section 47102
of title 49, United States Code) based on each such primary
airport's passenger enplanements compared to the total
passenger enplanements of all such primary airports in calendar
year 2019.
(C) Conditions.--As a condition of approving a grant under
this paragraph--
(i) the sponsor shall provide such relief from the date
of enactment of this Act until the sponsor has provided
relief equaling the total grant amount, to the extent
practicable and to the extent permissible under State laws,
local laws, and applicable trust indentures; and
(ii) for each set-aside, the sponsor shall provide
relief from rent and minimum annual guarantee obligations
to each eligible airport concession in an amount that
reflects each eligible airport concession's proportional
share of the total amount of the rent and minimum annual
guarantees of those eligible airport concessions at such
airport.
(c) Administration.--
(1) Administrative expenses.--The Administrator of the Federal
Aviation Administration may retain up to 0.1 percent of the funds
provided under this section to fund the award of, and oversight by
the Administrator of, grants made under this section.
(2) Workforce retention requirements.--
(A) Required retention.--As a condition for receiving funds
provided under this section, an airport shall continue to
employ, through September 30, 2021, at least 90 percent of the
number of individuals employed (after making adjustments for
retirements or voluntary employee separations) by the airport
as of March 27, 2020.
(B) Waiver of retention requirement.--The Secretary shall
waive the workforce retention requirement if the Secretary
determines that--
(i) the airport is experiencing economic hardship as a
direct result of the requirement; or
(ii) the requirement reduces aviation safety or
security.
(C) Exception.--The workforce retention requirement shall
not apply to nonhub airports or nonprimary airports receiving
funds under this section.
(D) Noncompliance.--Any financial assistance provided under
this section to an airport that fails to comply with the
workforce retention requirement described in subparagraph (A),
and does not otherwise qualify for a waiver or exception under
this paragraph, shall be subject to clawback by the Secretary.
(d) Definitions.--In this section:
(1) Eligible large airport concession.--The term ``eligible
large airport concession'' means a concession (as defined in
section 23.3 of title 49, Code of Federal Regulations), that is in-
terminal and has maximum gross receipts, averaged over the previous
three fiscal years, of more than $56,420,000.
(2) Eligible small airport concession.--The term ``eligible
small airport concession'' means a concession (as defined in
section 23.3 of title 49, Code of Federal Regulations), that is in-
terminal and--
(A) a small business with maximum gross receipts, averaged
over the previous 3 fiscal years, of less than $56,420,000; or
(B) is a joint venture (as defined in section 23.3 of title
49, Code of Federal Regulations).
SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Federal Aviation Administration the Emergency FAA Employee Leave Fund
(in this section referred to as the ``Fund''), to be administered by
the Administrator of the Federal Aviation Administration, for the
purposes set forth in subsection (b). In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $9,000,000, which shall be
deposited into the Fund and remain available through September 30,
2022.
(b) Purpose.--Amounts in the Fund shall be available to the
Administrator for the use of paid leave under this section by any
employee of the Administration who is unable to work because the
employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an order
or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a medical
diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed, if
the school of such son or daughter requires or makes optional a
virtual learning instruction model or requires or makes optional a
hybrid of in-person and virtual learning instruction models, or the
child care provider of such son or daughter is unavailable, due to
COVID-19 precautions;
(6) is experiencing any other substantially similar condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other than
the employee is available to care for such family member, if the
place of care for such family member is closed or the direct care
provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section may
only be provided to and used by an employee of the Administration
during the period beginning on the date of enactment of this
section and ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee of the Administration
in an amount not to exceed 600 hours of paid leave for each
full-time employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with a
seasonal work schedule, in an amount not to exceed the
proportional equivalent of 600 hours to the extent amounts in
the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to an employee if the leave would
result in payments greater than $2,800 in aggregate for any
biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the Administration
concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave provided
to an employee of the Administration under this section shall
reduce the total service used to calculate any Federal civilian
retirement benefit.
SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Transportation Security Administration (in this section referred to as
the ``Administration'') the Emergency TSA Employee Leave Fund (in this
section referred to as the ``Fund''), to be administered by the
Administrator of the Administration, for the purposes set forth in
subsection (b). In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $13,000,000, which shall be deposited into the
Fund and remain available through September 30, 2022.
(b) Purpose.--Amounts in the Fund shall be available to the
Administration for the use of paid leave under this section by any
employee of the Administration who is unable to work because the
employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an order
or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a medical
diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed, if
the school of such son or daughter requires or makes optional a
virtual learning instruction model or requires or makes optional a
hybrid of in-person and virtual learning instruction models, or the
child care provider of such son or daughter is unavailable, due to
COVID-19 precautions;
(6) is experiencing any other substantially similar condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other than
the employee is available to care for such family member, if the
place of care for such family member is closed or the direct care
provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or is
recovering from any injury, disability, illness, or condition
related to such immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section may
only be provided to and used by an employee of the Administration
during the period beginning on the date of enactment of this
section and ending on September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to an employee of the Administration
in an amount not to exceed 600 hours of paid leave for each
full-time employee, and in the case of a part-time employee,
employee on an uncommon tour of duty, or employee with a
seasonal work schedule, in an amount not to exceed the
proportional equivalent of 600 hours to the extent amounts in
the Fund remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to an employee if the leave would
result in payments greater than $2,800 in aggregate for any
biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to an
employee of the Administration; and
(B) may not be used by an employee of the Administration
concurrently with any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave provided
to an employee of the Administration under this section shall
reduce the total service used to calculate any Federal civilian
retirement benefit.
Subtitle B--Aviation Manufacturing Jobs Protection
SEC. 7201. DEFINITIONS.
In this subtitle:
(1) Eligible employee group.--The term ``eligible employee
group'' means the portion of an employer's United States workforce
that--
(A) does not exceed 25 percent of the employer's total
United States workforce as of April 1, 2020; and
(B) contains only employees with a total compensation level
of $200,000 or less per year; and
(C) is engaged in aviation manufacturing activities and
services, or maintenance, repair, and overhaul activities and
services.
(2) Aviation manufacturing company.--The term ``aviation
manufacturing company'' means a corporation, firm, or other
business entity--
(A) that--
(i) actively manufactures an aircraft, aircraft engine,
propeller, or a component, part, or systems of an aircraft
or aircraft engine under a Federal Aviation Administration
production approval;
(ii) holds a certificate issued under part 145 of title
14, Code of Federal Regulations, for maintenance, repair,
and overhaul of aircraft, aircraft engines, components, or
propellers; or
(iii) operates a process certified to SAE AS9100
related to the design, development, or provision of an
aviation product or service, including a part, component,
or assembly;
(B) which--
(i) is established, created, or organized in the United
States or under the laws of the United States; and
(ii) has significant operations in, and a majority of
its employees engaged in aviation manufacturing activities
and services, or maintenance, repair, and overhaul
activities and services based in the United States;
(C) which has involuntarily furloughed or laid off at least
10 percent of its workforce in 2020 as compared to 2019 or has
experienced at least a 15 percent decline in 2020 revenues as
compared to 2019;
(D) that, as supported by sworn financial statements or
other appropriate data, has identified the eligible employee
group and the amount of total compensation level for the
eligible employee group;
(E) that agrees to provide private contributions and
maintain the total compensation level for the eligible employee
group for the duration of an agreement under this subtitle;
(F) that agrees to provide immediate notice and
justification to the Secretary of involuntary furloughs or
layoffs exceeding 10 percent of the workforce that is not
included in an eligible employee group for the duration of an
agreement and receipt of public contributions under this
subtitle;
(G) that has not conducted involuntary furloughs or reduced
pay rates or benefits for the eligible employee group, subject
to the employer's right to discipline or terminate an employee
in accordance with employer policy, between the date of
application and the date on which such a corporation, firm, or
other business entity enters into an agreement with the
Secretary under this subtitle; and
(H) that--
(i) in the case of a corporation, firm, or other
business entity including any parent company or subsidiary
of such a corporation, firm, or other business entity, that
holds any type or production certificate or similar
authorization issued under section 44704 of title 49,
United States Code, with respect to a transport-category
airplane covered under part 25 of title 14, Code of Federal
Regulations, certificated with a passenger seating capacity
of 50 or more, agrees to refrain from conducting
involuntary layoffs or furloughs, or reducing pay rates and
benefits, for the eligible employee group, subject to the
employer's right to discipline or terminate an employee in
accordance with employer policy from the date of agreement
until September 30, 2021, or the duration of the agreement
and receipt of public contributions under this subtitle,
whichever period ends later; or
(ii) in the case of corporation, firm, or other
business entity not specified under subparagraph (i),
agrees to refrain from conducting involuntary layoffs or
furloughs, or reducing pay rates and benefits, for the
eligible employee group, subject to the employer's right to
discipline or terminate an employee in accordance with
employer policy for the duration of the agreement and
receipt of public contributions under this subtitle.
(3) Employee.--The term ``employee'' has the meaning given that
term in section 3 of the Fair Labor Standards Act of 1938 (29
U.S.C. 203).
(4) Employer.--The term ``employer'' means an aviation
manufacturing company that is an employer (as defined in section 3
of the Fair Labor Standards Act of 1938 (29 U.S.C. 203)).
(5) Private contribution.--The term ``private contribution''
means the contribution funded by the employer under this subtitle
to maintain 50 percent of the eligible employee group's total
compensation level, and combined with the public contribution, is
sufficient to maintain the total compensation level for the
eligible employee group as of April 1, 2020.
(6) Public contribution.--The term ``public contribution''
means the contribution funded by the Federal Government under this
subtitle to provide 50 percent of the eligible employees group's
total compensation level, and combined with the private
contribution, is sufficient to maintain the total compensation
level for those in the eligible employee group as of April 1, 2020.
(7) Secretary.--The term ``Secretary'' means the Secretary of
Transportation.
(8) Total compensation level.--The term ``total compensation
level'' means the level of total base compensation and benefits
being provided to an eligible employee group employee, excluding
overtime and premium pay, and excluding any Federal, State, or
local payroll taxes paid, as of April 1, 2020.
SEC. 7202. PAYROLL SUPPORT PROGRAM.
(a) In General.--The Secretary shall establish a payroll support
program and enter into agreements with employers who meet the
eligibility criteria specified in subsection (b) and are not ineligible
under subsection (c), to provide public contributions to supplement
compensation of an eligible employee group. There is appropriated for
fiscal year 2021, out of amounts in the Treasury not otherwise
appropriated, $3,000,000,000, to remain available until September 30,
2023, for the Secretary to carry out the payroll support program
authorized under the preceding sentence for which 1 percent of the
funds may be used for implementation costs and administrative expenses.
(b) Eligibility.--The Secretary shall enter into an agreement and
provide public contributions, for a term no longer than 6 months,
solely with an employer that agrees to use the funds received under an
agreement exclusively for the continuation of employee wages, salaries,
and benefits, to maintain the total compensation level for the eligible
employee group as of April 1, 2020 for the duration of the agreement,
and to facilitate the retention, rehire, or recall of employees of the
employer, except that such funds may not be used for back pay of
returning rehired or recalled employees.
(c) Ineligibility.--The Secretary may not enter into any agreement
under this section with an employer who was allowed a credit under
section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately
preceding calendar quarter ending before such agreement is entered
into, who received financial assistance under section 4113 of the CARES
Act (15 U.S.C. 9073), or who is currently expending financial
assistance under the paycheck protection program established under
section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)), as
of the date the employer submits an application under the payroll
support program established under subsection (a).
(d) Reductions.--To address any shortfall in assistance that would
otherwise be provided under this subtitle, the Secretary shall reduce,
on a pro rata basis, the financial assistance provided under this
subtitle.
(e) Agreement Deadline.--No agreement may be entered into by the
Secretary under the payroll support program established under
subsection (a) after the last day of the 6 month period that begins on
the effective date of the first agreement entered into under such
program.
Subtitle C--Airlines
SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM EXTENSION.
(a) Definitions.--The definitions in section 40102(a) of title 49,
United States Code, shall apply with respect to terms used in this
section, except that--
(1) the term ``catering functions'' means preparation,
assembly, or both, of food, beverages, provisions and related
supplies for delivery, and the delivery of such items, directly to
aircraft or to a location on or near airport property for
subsequent delivery to aircraft;
(2) the term ``contractor'' means--
(A) a person that performs, under contract with a passenger
air carrier conducting operations under part 121 of title 14,
Code of Federal Regulations--
(i) catering functions; or
(ii) functions on the property of an airport that are
directly related to the air transportation of persons,
property, or mail, including the loading and unloading of
property on aircraft, assistance to passengers under part
382 of title 14, Code of Federal Regulations, security,
airport ticketing and check-in functions, ground-handling
of aircraft, or aircraft cleaning and sanitization
functions and waste removal; or
(B) a subcontractor that performs such functions;
(3) the term ``employee'' means an individual, other than a
corporate officer, who is employed by an air carrier or a
contractor;
(4) the term ``eligible air carrier'' means an air carrier
that--
(A) received financial assistance pursuant section
402(a)(1) of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260);
(B) provides air transportation as of March 31, 2021;
(C) has not conducted involuntary furloughs or reduced pay
rates or benefits between March 31, 2021, and the date on which
the air carrier makes a certification to the Secretary pursuant
to subparagraph (D); and
(D) certifies to the Secretary that such air carrier will--
(i) refrain from conducting involuntary furloughs or
reducing pay rates or benefits until September 30, 2021, or
the date on which assistance provided under this section is
exhausted, whichever is later;
(ii) refrain from purchasing an equity security of the
air carrier or the parent company of the air carrier that
is listed on a national securities exchange through
September 30, 2022;
(iii) refrain from paying dividends, or making other
capital distributions, with respect to common stock (or
equivalent interest) of such air carrier through September
30, 2022;
(iv) during the 2-year period beginning April 1, 2021,
and ending April 1, 2023, refrain from paying--
(I) any officer or employee of the air carrier
whose total compensation exceeded $425,000 in calendar
year 2019 (other than an employee whose compensation is
determined through an existing collective bargaining
agreement entered into prior to the date of enactment
of this Act)--
(aa) total compensation that exceeds, during
any 12 consecutive months of such 2-year period,
the total compensation received by the officer or
employee from the air carrier in calendar year
2019; or
(bb) severance pay or other benefits upon
termination of employment with the air carrier
which exceeds twice the maximum total compensation
received by the officer or employee from the air
carrier in calendar year 2019; and
(II) any officer or employee of the air carrier
whose total compensation exceeded $3,000,000 in
calendar year 2019 during any 12 consecutive months of
such period total compensation in excess of the sum
of--
(aa) $3,000,000; and
(bb) 50 percent of the excess over $3,000,000
of the total compensation received by the officer
or employee from the air carrier in calendar year
2019.
(5) the term ``eligible contractor'' means a contractor that--
(A) received financial assistance pursuant to section
402(a)(2) of division N of the Consolidated Appropriations Act,
2021 (Public Law 116-260);
(B) performs one or more of the functions described under
paragraph (2) as of March 31, 2021;
(C) has not conducted involuntary furloughs or reduced pay
rates or benefits between March 31, 2021, and the date on which
the contractor makes a certification to the Secretary pursuant
to subparagraph (D); and
(D) certifies to the Secretary that such contractor will--
(i) refrain from conducting involuntary furloughs or
reducing pay rates or benefits until September 30, 2021, or
the date on which assistance provided under this section is
exhausted, whichever is later;
(ii) refrain from purchasing an equity security of the
contractor or the parent company of the contractor that is
listed on a national securities exchange through September
30, 2022;
(iii) refrain from paying dividends, or making other
capital distributions, with respect to common stock (or
equivalent interest) of the contractor through September
30, 2022;
(iv) during the 2-year period beginning April 1, 2021,
and ending April 1, 2023, refrain from paying--
(I) any officer or employee of the contractor whose
total compensation exceeded $425,000 in calendar year
2019 (other than an employee whose compensation is
determined through an existing collective bargaining
agreement entered into prior to the date of enactment
of this Act)--
(aa) total compensation that exceeds, during
any 12 consecutive months of such 2-year period,
the total compensation received by the officer or
employee from the contractor in calendar year 2019;
or
(bb) severance pay or other benefits upon
termination of employment with the contractor which
exceeds twice the maximum total compensation
received by the officer or employee from the
contractor in calendar year 2019; and
(II) any officer or employee of the contractor
whose total compensation exceeded $3,000,000 in
calendar year 2019 during any 12 consecutive months of
such period total compensation in excess of the sum
of--
(aa) $3,000,000; and
(bb) 50 percent of the excess over $3,000,000
of the total compensation received by the officer
or employee from the contractor in calendar year
2019.
(6) the term ``Secretary'' means the Secretary of the Treasury.
(b) Payroll Support Grants.--
(1) In general.--The Secretary shall make available to eligible
air carriers and eligible contractors, financial assistance
exclusively for the continuation of payment of employee wages,
salaries, and benefits to--
(A) eligible air carriers, in an aggregate amount of
$14,000,000,000; and
(B) eligible contractors, in an aggregate amount of
$1,000,000,000.
(2) Apportionments.--
(A) In general.--The Secretary shall apportion funds to
eligible air carriers and eligible contractors in accordance
with the requirements of this section not later than April 15,
2021.
(B) Eligible air carriers.--The Secretary shall apportion
funds made available under paragraph (1)(A) to each eligible
air carrier in the ratio that--
(i) the amount received by the air carrier pursuant to
section 403(a) of division N of the Consolidated
Appropriations Act, 2021 (Public Law 116-260) bears to
(ii) $15,000,000,000.
(C) Eligible contractors.--The Secretary shall apportion,
to each eligible contractor, an amount equal to the total
amount such contractor received pursuant to section 403(a) of
division N of the Consolidated Appropriations Act, 2021 (Public
Law 116-260).
(3) In general.--
(A) Forms; terms and conditions.--The Secretary shall
provide financial assistance to an eligible air carrier or
eligible contractor under this section in the same form and on
the same terms and conditions as determined by pursuant to
section 403(b)(1)(A) of subtitle A of title IV of division N of
the Consolidated Appropriations Act, 2021 (Pub. L. No. 116-
260).
(B) Procedures.--The Secretary shall publish streamlined
and expedited procedures not later than 5 days after the date
of enactment of this section for eligible air carriers and
eligible contractors to submit requests for financial
assistance under this section.
(C) Deadline for immediate payroll assistance.--Not later
than 10 days after the date of enactment of this section, the
Secretary shall make initial payments to air carriers and
contractors that submit requests for financial assistance
approved by the Secretary.
(4) Taxpayer protection.--The Secretary shall receive financial
instruments issued by recipients of financial assistance under this
section in the same form and amount, and under the same terms and
conditions, as determined by the Secretary under section 408 of
subtitle A of title IV of division N of the Consolidated
Appropriations Act, 2021 (Pub. L. No. 116-260).
(5) Administrative expenses.--Of the amounts made available
under paragraph (1)(A), $10,000,000 shall be made available to the
Secretary for costs and administrative expenses associated with
providing financial assistance under this section.
(c) Funding.--In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $15,000,000,000, to remain available until
expended, to carry out this section.
Subtitle D--Consumer Protection and Commerce Oversight
SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PROTECT
CONSUMERS FROM POTENTIALLY DANGEROUS PRODUCTS RELATED TO COVID-19.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Consumer Product Safety Commission for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $50,000,000, to remain available until September 30,
2026, for the purposes described in subsection (b).
(b) Purposes.--The funds made available in subsection (a) shall
only be used for purposes of the Consumer Product Safety Commission
to--
(1) carry out the requirements in title XX of division FF of
the Consolidated Appropriations Act, 2021 (Public Law 116-260);
(2) enhance targeting, surveillance, and screening of consumer
products, particularly COVID-19 products, entering the United
States at ports of entry, including ports of entry for de minimis
shipments;
(3) enhance monitoring of internet websites for the offering
for sale of new and used violative consumer products, particularly
COVID-19 products, and coordination with retail and resale websites
to improve identification and elimination of listings of such
products;
(4) increase awareness and communication particularly of COVID-
19 product related risks and other consumer product safety
information; and
(5) improve the Commission's data collection and analysis
system especially with a focus on consumer product safety risks
resulting from the COVID-19 pandemic to socially disadvantaged
individuals and other vulnerable populations.
(c) Definitions.--In this section--
(1) the term ``Commission'' means the Consumer Product Safety
Commission;
(2) the term ``violative consumer products'' means consumer
products in violation of an applicable consumer product safety
standard under the Consumer Product Safety Act (15 U.S.C. 2051 et
seq.) or any similar rule, regulation, standard, or ban under any
other Act enforced by the Commission;
(3) the term ``COVID-19 emergency period'' means the period
during which a public health emergency declared pursuant to section
319 of the Public Health Service Act (42 U.S.C. 247d) with respect
to the 2019 novel coronavirus (COVID-19), including under any
renewal of such declaration, is in effect; and
(4) the term ``COVID-19 products'' means consumer products, as
defined by section 3(a)(5) of the Consumer Product Safety Act (15
U.S.C. 2052(a)(5)), whose risks have been significantly affected by
COVID-19 or whose sales have materially increased during the COVID-
19 emergency period as a result of the COVID-19 pandemic.
SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDUCATIONAL
CONNECTIONS AND DEVICES.
(a) Regulations Required.--Not later than 60 days after the date of
the enactment of this Act, the Commission shall promulgate regulations
providing for the provision, from amounts made available from the
Emergency Connectivity Fund, of support under paragraphs (1)(B) and (2)
of section 254(h) of the Communications Act of 1934 (47 U.S.C. 254(h))
to an eligible school or library, for the purchase during a COVID-19
emergency period of eligible equipment or advanced telecommunications
and information services (or both), for use by--
(1) in the case of a school, students and staff of the school
at locations that include locations other than the school; and
(2) in the case of a library, patrons of the library at
locations that include locations other than the library.
(b) Support Amount.--In providing support under the covered
regulations, the Commission shall reimburse 100 percent of the costs
associated with the eligible equipment, advanced telecommunications and
information services, or eligible equipment and advanced
telecommunications and information services, except that any
reimbursement of a school or library for the costs associated with any
eligible equipment may not exceed an amount that the Commission
determines, with respect to the request by the school or library for
the reimbursement, is reasonable.
(c) Emergency Connectivity Fund.--
(1) Establishment.--There is established in the Treasury of the
United States a fund to be known as the ``Emergency Connectivity
Fund''.
(2) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Emergency Connectivity Fund for fiscal
year 2021, out of any money in the Treasury not otherwise
appropriated--
(A) $7,171,000,000, to remain available until September 30,
2030, for--
(i) the provision of support under the covered
regulations; and
(ii) the Commission to adopt, and the Commission and
the Universal Service Administrative Company to administer,
the covered regulations; and
(B) $1,000,000, to remain available until September 30,
2030, for the Inspector General of the Commission to conduct
oversight of support provided under the covered regulations.
(3) Limitation.--Not more than 2 percent of the amount made
available under paragraph (2)(A) may be used for the purposes
described in clause (ii) of such paragraph.
(4) Relationship to universal service contributions.--Support
provided under the covered regulations shall be provided from
amounts made available from the Emergency Connectivity Fund and not
from contributions under section 254(d) of the Communications Act
of 1934 (47 U.S.C. 254(d)).
(d) Definitions.--In this section:
(1) Advanced telecommunications and information services.--The
term ``advanced telecommunications and information services'' means
advanced telecommunications and information services, as such term
is used in section 254(h) of the Communications Act of 1934 (47
U.S.C. 254(h)).
(2) Commission.--The term ``Commission'' means the Federal
Communications Commission.
(3) Connected device.--The term ``connected device'' means a
laptop computer, tablet computer, or similar end-user device that
is capable of connecting to advanced telecommunications and
information services.
(4) Covered regulations.--The term ``covered regulations''
means the regulations promulgated under subsection (a).
(5) COVID-19 emergency period.--The term ``COVID-19 emergency
period'' means a period that--
(A) begins on the date of a determination by the Secretary
of Health and Human Services pursuant to section 319 of the
Public Health Service Act (42 U.S.C. 247d) that a public health
emergency exists as a result of COVID-19; and
(B) ends on the June 30 that first occurs after the date
that is 1 year after the date on which such determination
(including any renewal thereof) terminates.
(6) Eligible equipment.--The term ``eligible equipment'' means
the following:
(A) Wi-Fi hotspots.
(B) Modems.
(C) Routers.
(D) Devices that combine a modem and router.
(E) Connected devices.
(7) Eligible school or library.--The term ``eligible school or
library'' means an elementary school, secondary school, or library
(including a Tribal elementary school, Tribal secondary school, or
Tribal library) eligible for support under paragraphs (1)(B) and
(2) of section 254(h) of the Communications Act of 1934 (47 U.S.C.
254(h)).
(8) Emergency connectivity fund.--The term ``Emergency
Connectivity Fund'' means the fund established under subsection
(c)(1).
(9) Library.--The term ``library'' includes a library
consortium.
(10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking
protocol based on Institute of Electrical and Electronics Engineers
standard 802.11 (or any successor standard).
(11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a device
that is capable of--
(A) receiving advanced telecommunications and information
services; and
(B) sharing such services with a connected device through
the use of Wi-Fi.
SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the Office of the Inspector General of the Department of Commerce
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $3,000,000, to remain available until September 30, 2022,
for oversight of activities supported with funds appropriated to the
Department of Commerce to prevent, prepare for, and respond to COVID-
19.
SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 RELATED WORK.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Federal Trade Commission for fiscal year
2021, $30,400,000, to remain available until September 30, 2026, for
the purposes described in subsection (b).
(b) Purposes.--From the amount appropriated under subsection (a),
the Federal Trade Commission shall use--
(1) $4,400,000 to process and monitor consumer complaints
received into the Consumer Sentinel Network, including increased
complaints received regarding unfair or deceptive acts or practices
related to COVID-19;
(2) $2,000,000 for consumer-related education, including in
connection with unfair or deceptive acts or practices related to
COVID-19; and
(3) $24,000,000 to fund full-time employees of the Federal
Trade Commission to address unfair or deceptive acts or practices,
including those related to COVID-19.
Subtitle E--Science and Technology
SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.
In addition to amounts otherwise made available, there are
appropriated to the National Institute of Standards and Technology for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $150,000,000, to remain available until September 30,
2022, to fund awards for research, development, and testbeds to
prevent, prepare for, and respond to coronavirus. None of the funds
provided by this section shall be subject to cost share requirements.
SEC. 7502. NATIONAL SCIENCE FOUNDATION.
In addition to amounts otherwise made available, there are
appropriated to the National Science Foundation for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$600,000,000, to remain available until September 30, 2022, to fund or
extend new and existing research grants, cooperative agreements,
scholarships, fellowships, and apprenticeships, and related
administrative expenses to prevent, prepare for, and respond to
coronavirus.
Subtitle F--Corporation for Public Broadcasting
SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING.
In addition to amounts otherwise made available, there is
appropriated to the Corporation for Public Broadcasting for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$175,000,000, to remain available until expended, to prevent, prepare
for, and respond to coronavirus, including for fiscal stabilization
grants to public telecommunications entities, as defined in section 397
of the Communications Act of 1934 (47 U.S.C. 397), with no deduction
for administrative or other costs of the Corporation, to maintain
programming and services and preserve small and rural stations
threatened by declines in non-Federal revenues.
TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS
SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $272,000,000, to remain available until
September 30, 2023, pursuant to sections 308, 310, 7101 through 7113,
7701, and 7703 of title 38, United States Code.
SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $14,482,000,000, to remain available until
September 30, 2023, for allocation under chapters 17, 20, 73, and 81 of
title 38, United States Code, of which not more than $4,000,000,000
shall be available pursuant to section 1703 of title 38, United States
Code for health care furnished through the Veterans Community Care
program in sections 1703(c)(1) and 1703(c)(5) of such title.
SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.
In addition to amounts otherwise made available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $100,000,000, to remain available until
September 30, 2022, for the supply chain modernization initiative under
sections 308, 310, and 7301(b) of title 38, United States Code.
SEC. 8004. FUNDING FOR STATE HOMES.
In addition to amounts otherwise made available, there are
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated--
(1) $500,000,000, to remain available until expended, for
allocation under sections 8131 through 8137 of title 38, United
States Code: and
(2) $250,000,000, to remain available until September 30, 2022,
for a one-time only obligation and expenditure to existing State
extended care facilities for veterans in proportion to each State's
share of the total resident capacity in such facilities as of the
date of enactment of this Act where such capacity includes only
veterans on whose behalf the Department pays a per diem payment
pursuant to section 1741 or 1745 of title 38, United States Code.
SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE OF
INSPECTOR GENERAL.
In addition to amounts otherwise made available, there is
appropriated to the Office of Inspector General of the Department of
Veterans Affairs for fiscal year 2021, out of any money in the Treasury
not otherwise appropriated, $10,000,000, to remain available until
expended, for audits, investigations, and other oversight of projects
and activities carried out with funds made available to the Department
of Veterans Affairs.
SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE PROGRAM.
(a) In General.--The Secretary of Veterans Affairs shall carry out
a program under which the Secretary shall provide up to 12 months of
retraining assistance to an eligible veteran for the pursuit of a
covered program of education. Such retraining assistance shall be in
addition to any other entitlement to educational assistance or benefits
for which a veteran is, or has been, eligible.
(b) Eligible Veterans.--
(1) In general.--In this section, the term ``eligible veteran''
means a veteran who--
(A) as of the date of the receipt by the Department of
Veterans Affairs of an application for assistance under this
section, is at least 22 years of age but not more than 66 years
of age;
(B) as of such date, is unemployed by reason of the covered
public health emergency, as certified by the veteran;
(C) as of such date, is not eligible to receive educational
assistance under chapter 30, 31, 32, 33, or 35 of title 38,
United States Code, or chapter 1606 of title 10, United States
Code;
(D) is not enrolled in any Federal or State jobs program;
(E) is not in receipt of compensation for a service-
connected disability rated totally disabling by reason of
unemployability; and
(F) will not be in receipt of unemployment compensation (as
defined in section 85(b) of the Internal Revenue Code of 1986),
including any cash benefit received pursuant to subtitle A of
title II of division A of the CARES Act (Public Law 116-136),
as of the first day on which the veteran would receive a
housing stipend payment under this section.
(2) Treatment of veterans who transfer entitlement.--For
purposes of paragraph (1)(C), a veteran who has transferred all of
the veteran's entitlement to educational assistance under section
3319 of title 38, United States Code, shall be considered to be a
veteran who is not eligible to receive educational assistance under
chapter 33 of such title.
(3) Failure to complete.--A veteran who receives retraining
assistance under this section to pursue a program of education and
who fails to complete the program of education shall not be
eligible to receive additional assistance under this section.
(c) Covered Programs of Education.--
(1) In general.--For purposes of this section, a covered
program of education is a program of education (as such term is
defined in section 3452(b) of title 38, United States Code) for
training, pursued on a full-time or part-time basis--
(A) that--
(i) is approved under chapter 36 of such title;
(ii) does not lead to a bachelors or graduate degree;
and
(iii) is designed to provide training for a high-demand
occupation, as determined under paragraph (3); or
(B) that is a high technology program of education offered
by a qualified provider, under the meaning given such terms in
section 116 of the Harry W. Colmery Veterans Educational
Assistance Act of 2017 (Public Law 115-48; 38 U.S.C. 3001
note).
(2) Accredited programs.--In the case of an accredited program
of education, the program of education shall not be considered a
covered program of education under this section if the program has
received a show cause order from the accreditor of the program
during the five-year period preceding the date of the enactment of
this Act.
(3) Determination of high-demand occupations.--In carrying out
this section, the Secretary shall use the list of high-demand
occupations compiled by the Commissioner of Labor Statistics.
(4) Full-time defined.--For purposes of this subsection, the
term ``full-time'' has the meaning given such term under section
3688 of title 38, United States Code.
(d) Amount of Assistance.--
(1) Retraining assistance.--The Secretary of Veterans Affairs
shall provide to an eligible veteran pursuing a covered program of
education under the retraining assistance program under this
section an amount equal to the amount of educational assistance
payable under section 3313(c)(1)(A) of title 38, United States
Code, for each month the veteran pursues the covered program of
education. Such amount shall be payable directly to the educational
institution offering the covered program of education pursued by
the veteran as follows:
(A) 50 percent of the total amount payable shall be paid
when the eligible veteran begins the program of education.
(B) 25 percent of the total amount payable shall be paid
when the eligible veteran completes the program of education.
(C) 25 percent of the total amount payable shall be paid
when the eligible veteran finds employment in a field related
to the program of education.
(2) Failure to complete.--
(A) Pro-rated payments.--In the case of a veteran who
pursues a covered program of education under the retraining
assistance program under this section, but who does not
complete the program of education, the Secretary shall pay to
the educational institution offering such program of education
a pro-rated amount based on the number of months the veteran
pursued the program of education in accordance with this
paragraph.
(B) Payment otherwise due upon completion of program.--The
Secretary shall pay to the educational institution a pro-rated
amount under paragraph (1)(B) when the veteran provides notice
to the educational institution that the veteran no longer
intends to pursue the program of education.
(C) Nonrecovery from veteran.--In the case of a veteran
referred to in subparagraph (A), the educational institution
may not seek payment from the veteran for any amount that would
have been payable under paragraph (1)(B) had the veteran
completed the program of education.
(D) Payment due upon employment.--
(i) Veterans who find employment.--In the case of a
veteran referred to in subparagraph (A) who finds
employment in a field related to the program of education
during the 180-day period beginning on the date on which
the veteran withdraws from the program of education, the
Secretary shall pay to the educational institution a pro-
rated amount under paragraph (1)(C) when the veteran finds
such employment.
(ii) Veterans who do not find employment.--In the case
of a veteran referred to in subparagraph (A) who does not
find employment in a field related to the program of
education during the 180-day period beginning on the date
on which the veteran withdraws from the program of
education--
(I) the Secretary shall not make a payment to the
educational institution under paragraph (1)(C); and
(II) the educational institution may not seek
payment from the veteran for any amount that would have
been payable under paragraph (1)(C) had the veteran
found employment during such 180-day period.
(3) Housing stipend.--For each month that an eligible veteran
pursues a covered program of education under the retraining
assistance program under this section, the Secretary shall pay to
the veteran a monthly housing stipend in an amount equal to--
(A) in the case of a covered program of education leading
to a degree, or a covered program of education not leading to a
degree, at an institution of higher learning (as that term is
defined in section 3452(f) of title 38, United States Code)
pursued on more than a half-time basis, the amount specified
under subsection (c)(1)(B) of section 3313 of title 38, United
States Code;
(B) in the case of a covered program of education other
than a program of education leading to a degree at an
institution other than an institution of higher learning
pursued on more than a half-time basis, the amount specified
under subsection (g)(3)(A)(ii) of such section; or
(C) in the case of a covered program of education pursued
on less than a half-time basis, or a covered program of
education pursued solely through distance learning on more than
a half-time basis, the amount specified under subsection
(c)(1)(B)(iii) of such section.
(4) Failure to find employment.--The Secretary shall not make a
payment under paragraph (1)(C) with respect to an eligible veteran
who completes or fails to complete a program of education under the
retraining assistance program under this section if the veteran
fails to find employment in a field related to the program of
education within the 180-period beginning on the date on which the
veteran withdraws from or completes the program.
(e) No Transferability.--Retraining assistance provided under this
section may not be transferred to another individual.
(f) Limitation.--Not more than 17,250 eligible veterans may receive
retraining assistance under this section.
(g) Termination.--No retraining assistance may be paid under this
section after the date that is 21 months after the date of the
enactment of this Act.
(h) Funding.--In addition to amounts otherwise available there is
appropriated to the Department of Veterans Affairs for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$386,000,000, to remain available until expended, to carry out this
section.
SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR VETERANS
DURING EMERGENCY RELATING TO COVID-19.
(a) In General.--The Secretary of Veterans Affairs--
(1) shall provide for any copayment or other cost sharing with
respect to health care under the laws administered by the Secretary
received by a veteran during the period specified in subsection
(b); and
(2) shall reimburse any veteran who paid a copayment or other
cost sharing for health care under the laws administered by the
Secretary received by a veteran during such period the amount paid
by the veteran.
(b) Period Specified.--The period specified in this subsection is
the period beginning on April 6, 2020, and ending on September 30,
2021.
(c) Funding.--In addition to amounts otherwise available, there is
appropriated to the Secretary of Veterans Affairs for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$1,000,000,000, to remain available until expended, to carry out this
section, except for health care furnished pursuant to section
1703(c)(2)-(c)(4) of title 38, United States Code.
SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE LEAVE
FUND.
(a) Establishment; Appropriation.--There is established in the
Treasury the Emergency Department of Veterans Affairs Employee Leave
Fund (in this section referred to as the ``Fund''), to be administered
by the Secretary of Veterans Affairs, for the purposes set forth in
subsection (b). In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $80,000,000, which shall be deposited into the
Fund and remain available through September 20, 2022.
(b) Purpose.--Amounts in the Fund shall be available for payment to
the Department of Veterans Affairs for the use of paid leave by any
covered employee who is unable to work because the employee--
(1) is subject to a Federal, State, or local quarantine or
isolation order related to COVID-19;
(2) has been advised by a health care provider to self-
quarantine due to concerns related to COVID-19;
(3) is caring for an individual who is subject to such an order
or has been so advised;
(4) is experiencing symptoms of COVID-19 and seeking a medical
diagnosis;
(5) is caring for a son or daughter of such employee if the
school or place of care of the son or daughter has been closed, if
the school of such son or daughter requires or makes optional a
virtual learning instruction model or requires or makes optional a
hybrid of in-person and virtual learning instruction models, or the
child care provider of such son or daughter is unavailable, due to
COVID-19 precautions;
(6) is experiencing any other substantially similar condition;
(7) is caring for a family member with a mental or physical
disability or who is 55 years of age or older and incapable of
self-care, without regard to whether another individual other than
the employee is available to care for such family member, if the
place of care for such family member is closed or the direct care
provider is unavailable due to COVID-19; or
(8) is obtaining immunization related to COVID-19 or to recover
from any injury, disability, illness, or condition related to such
immunization.
(c) Limitations.--
(1) Period of availability.--Paid leave under this section may
only be provided to and used by a covered employee during the
period beginning on the date of enactment of this Act and ending on
September 30, 2021.
(2) Total hours; amount.--Paid leave under this section--
(A) shall be provided to a covered employee in an amount
not to exceed 600 hours of paid leave for each full-time
employee, and in the case of a part-time employee, employee on
an uncommon tour of duty, or employee with a seasonal work
schedule, in an amount not to exceed the proportional
equivalent of 600 hours to the extent amounts in the Fund
remain available for reimbursement;
(B) shall be paid at the same hourly rate as other leave
payments; and
(C) may not be provided to a covered employee if the leave
would result in payments greater than $2,800 in aggregate for
any biweekly pay period for a full-time employee, or a
proportionally equivalent biweekly limit for a part-time
employee.
(3) Relationship to other leave.--Paid leave under this
section--
(A) is in addition to any other leave provided to a covered
employee; and
(B) may not be used by a covered employee concurrently with
any other paid leave.
(4) Calculation of retirement benefit.--Any paid leave provided
to a covered employee under this section shall reduce the total
service used to calculate any Federal civilian retirement benefit.
(d) Covered Employee Defined.--In this section, the term ``covered
employee'' means an employee of the Department of Veterans Affairs
appointed under chapter 74 of title 38, United States Code.
TITLE IX--COMMITTEE ON FINANCE
Subtitle A--Crisis Support for Unemployed Workers
PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS
SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.
(a) In General.--Section 2102(c) of the CARES Act (15 U.S.C.
9021(c)) is amended--
(1) in paragraph (1)--
(A) by striking ``paragraphs (2) and (3)'' and inserting
``paragraph (2)''; and
(B) in subparagraph (A)(ii), by striking ``March 14, 2021''
and inserting ``September 6, 2021''; and
(2) by striking paragraph (3) and redesignating paragraph (4)
as paragraph (3).
(b) Increase in Number of Weeks.--Section 2102(c)(2) of such Act
(15 U.S.C. 9021(c)(2)) is amended--
(1) by striking ``50 weeks'' and inserting ``79 weeks''; and
(2) by striking ``50-week period'' and inserting ``79-week
period''.
(c) Hold Harmless for Proper Administration.--In the case of an
individual who is eligible to receive pandemic unemployment assistance
under section 2102 of the CARES Act (15 U.S.C. 9021) as of the day
before the date of enactment of this Act and on the date of enactment
of this Act becomes eligible for pandemic emergency unemployment
compensation under section 2107 of the CARES Act (15 U.S.C. 9025) by
reason of the amendments made by section 9016(b) of this title, any
payment of pandemic unemployment assistance under such section 2102
made after the date of enactment of this Act to such individual during
an appropriate period of time, as determined by the Secretary of Labor,
that should have been made under such section 2107 shall not be
considered to be an overpayment of assistance under such section 2102,
except that an individual may not receive payment for assistance under
section 2102 and a payment for assistance under section 2107 for the
same week of unemployment.
(d) Effective Date.--The amendments made by subsections (a) and (b)
shall apply as if included in the enactment of the CARES Act (Public
Law 116-136), except that no amount shall be payable by virtue of such
amendments with respect to any week of unemployment ending on or before
March 14, 2021.
SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL
ENTITIES AND NONPROFIT ORGANIZATIONS.
(a) In General.--Section 903(i)(1)(D) of the Social Security Act
(42 U.S.C. 1103(i)(1)(D)) is amended by striking ``March 14, 2021'' and
inserting ``September 6, 2021''.
(b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) of such
Act (42 U.S.C. 1103(i)(1)(B)) is amended--
(1) in the first sentence, by inserting ``and except as
otherwise provided in this subparagraph'' after ``as determined by
the Secretary of Labor''; and
(2) by inserting after the first sentence the following: ``With
respect to the amounts of such compensation paid for weeks of
unemployment beginning after March 31, 2021, and ending on or
before September 6, 2021, the preceding sentence shall be applied
by substituting `75 percent' for `one-half'.''.
SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION.
(a) In General.--Section 2104(e)(2) of the CARES Act (15 U.S.C.
9023(e)(2)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
(b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C.
9023(b)(3)(A)(ii)) is amended by striking ``March 14, 2021'' and
inserting ``September 6, 2021''.
SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF
COMPENSABLE REGULAR UNEMPLOYMENT FOR STATES WITH NO WAITING WEEK.
(a) In General.--Section 2105(e)(2) of the CARES Act (15 U.S.C.
9024(e)(2)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
(b) Full Reimbursement.--Paragraph (3) of section 2105(c) of such
Act (15 U.S.C. 9024(c)) is repealed and such section shall be applied
to weeks of unemployment to which an agreement under section 2105 of
such Act applies as if such paragraph had not been enacted. In
implementing the preceding sentence, a State may, if necessary, reenter
the agreement with the Secretary under section 2105 of such Act, and
retroactively pay for the first week of regular compensation without a
waiting week consistent with State law (including a waiver of State
law) and receive full reimbursement for weeks of unemployment that
ended after December 31, 2020.
SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.
If a State modifies its unemployment compensation law and policies,
subject to the succeeding sentence, with respect to personnel standards
on a merit basis on an emergency temporary basis as needed to respond
to the spread of COVID-19, such modifications shall be disregarded for
the purposes of applying section 303 of the Social Security Act and
section 3304 of the Internal Revenue Code of 1986 to such State law.
Such modifications shall only apply through September 6, 2021, and
shall be limited to engaging of temporary staff, rehiring of retirees
or former employees on a non-competitive basis, and other temporary
actions to quickly process applications and claims.
SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION.
(a) In General.--Section 2107(g) of the CARES Act (15 U.S.C.
9025(g)) is amended to read as follows:
``(g) Applicability.--An agreement entered into under this section
shall apply to weeks of unemployment--
``(1) beginning after the date on which such agreement is
entered into; and
``(2) ending on or before September 6, 2021.''.
(b) Increase in Number of Weeks.--Section 2107(b)(2) of such Act
(15 U.S.C. 9025(b)(2)) is amended by striking ``24'' and inserting
``53''.
(c) Coordination of Pandemic Emergency Unemployment Compensation
With Extended Compensation.--Section 2107(a)(5)(B) of such Act (15
U.S.C. 9025(a)(5)(B)) is amended by inserting ``or for the week that
includes the date of enactment of the American Rescue Plan Act of 2021
(without regard to the amendments made by subsections (a) and (b) of
section 9016 of such Act)'' after ``2020)''.
(d) Special Rule for Extended Compensation.--Section 2107(a)(8) of
such Act (15 U.S.C. 9025(a)(8)) is amended by striking ``April 12,
2021'' and inserting ``September 6, 2021''.
(e) Effective Date.--The amendments made by this section shall
apply as if included in the enactment of the CARES Act (Public Law 116-
136), except that no amount shall be payable by virtue of such
amendments with respect to any week of unemployment ending on or before
March 14, 2021.
SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
PAYMENTS IN STATES WITH PROGRAMS IN LAW.
Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is
amended by striking ``March 14, 2021'' and inserting ``September 6,
2021''.
SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
AGREEMENTS FOR STATES WITHOUT PROGRAMS IN LAW.
Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is
amended by striking ``March 14, 2021'' and inserting ``September 6,
2021''.
PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS
SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES.
Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
1322(b)(10)(A)) is amended by striking ``March 14, 2021'' and inserting
``September 6, 2021''.
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT
COMPENSATION.
(a) In General.--Section 4105 of the Families First Coronavirus
Response Act (26 U.S.C. 3304 note) is amended by striking ``March 14,
2021'' each place it appears and inserting ``September 6, 2021''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply as if included in the enactment of the Families First Coronavirus
Response Act (Public Law 116-127).
PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE
PAYMENT
SEC. 9031. FUNDING FOR ADMINISTRATION.
In addition to amounts otherwise available, there is appropriated
to the Employment and Training Administration of the Department of
Labor for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $8,000,000, to remain available until expended,
for necessary expenses to carry out Federal activities relating to the
administration of unemployment compensation programs.
SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY
PAYMENT TO ELIGIBLE WORKERS.
Subtitle A of title II of division A of the CARES Act (Public Law
116-136) is amended by adding at the end the following:
``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY
PAYMENT TO ELIGIBLE WORKERS.
``(a) In General.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Labor for fiscal year 2021,
out of any money in the Treasury not otherwise appropriated,
$2,000,000,000, to remain available until expended, to detect and
prevent fraud, promote equitable access, and ensure the timely payment
of benefits with respect to unemployment compensation programs,
including programs extended under subtitle A of title IX of the
American Rescue Plan Act of 2021.
``(b) Use of Funds.--Amounts made available under subsection (a)
may be used--
``(1) for Federal administrative costs related to the purposes
described in subsection (a);
``(2) for systemwide infrastructure investment and development
related to such purposes; and
``(3) to make grants to States or territories administering
unemployment compensation programs described in subsection (a)
(including territories administering the Pandemic Unemployment
Assistance program under section 2102) for such purposes, including
the establishment of procedures or the building of infrastructure
to verify or validate identity, implement Federal guidance
regarding fraud detection and prevention, and accelerate claims
processing or process claims backlogs due to the pandemic.
``(c) Restrictions on Grants to States and Territories.--As a
condition of receiving a grant under subsection (b)(3), the Secretary
may require that a State or territory receiving such a grant shall--
``(1) use such program integrity tools as the Secretary may
specify; and
``(2) as directed by the Secretary, conduct user accessibility
testing on any new system developed by the Secretary pursuant to
subsection (b)(2).''.
PART 4--OTHER PROVISIONS
SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF
NONCORPORATE TAXPAYERS.
(a) In General.--Section 461(l)(1) of the Internal Revenue Code of
1986 is amended by striking ``January 1, 2026'' each place it appears
and inserting ``January 1, 2027''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COMPENSATION.
(a) In General.--Section 85 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subsection:
``(c) Special Rule for 2020.--
``(1) In general.--In the case of any taxable year beginning in
2020, if the adjusted gross income of the taxpayer for such taxable
year is less than $150,000, the gross income of such taxpayer shall
not include so much of the unemployment compensation received by
such taxpayer (or, in the case of a joint return, received by each
spouse) as does not exceed $10,200.
``(2) Application.--For purposes of paragraph (1), the adjusted
gross income of the taxpayer shall be determined--
``(A) after application of sections 86, 135, 137, 219, 221,
222, and 469, and
``(B) without regard to this section.''.
(b) Conforming Amendments.--
(1) Section 74(d)(2)(B) of the Internal Revenue Code of 1986 is
amended by inserting ``85(c),'' before ``86''.
(2) Section 86(b)(2)(A) of such Code is amended by inserting
``85(c),'' before ``135''.
(3) Section 135(c)(4)(A) of such Code is amended by inserting
``85(c),'' before ``137''.
(4) Section 137(b)(3)(A) of such Code is amended by inserting
``85(c)'' before ``221''.
(5) Section 219(g)(3)(A)(ii) of such Code is amended by
inserting ``85(c),'' before ``135''.
(6) Section 221(b)(2)(C)(i) of such Code is amended by
inserting ``85(c)'' before ``911''.
(7) Section 222(b)(2)(C)(i) of such Code, as in effect before
date of enactment of the Taxpayer Certainty and Disaster Tax Relief
Act of 2020, is amended by inserting ``85(c)'' before ``911''.
(8) Section 469(i)(3)(E)(ii) of such Code is amended by
striking ``135 and 137'' and inserting ``85(c), 135, and 137''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2019.
Subtitle B--Emergency Assistance to Families Through Home Visiting
Programs
SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
PROGRAMS.
Effective 1 day after the date of enactment of this Act, title V of
the Social Security Act (42 U.S.C. 701-713) is amended by inserting
after section 511 the following:
``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
PROGRAMS.
``(a) Supplemental Appropriation.--In addition to amounts otherwise
appropriated, out of any money in the Treasury of the United States not
otherwise appropriated, there are appropriated to the Secretary
$150,000,000, to remain available through September 30, 2022, to enable
eligible entities to conduct programs in accordance with section 511
and subsection (c) of this section.
``(b) Eligibility for Funds.--To be eligible to receive funds made
available by subsection (a) of this section, an entity shall--
``(1) as of the date of the enactment of this section, be
conducting a program under section 511;
``(2) ensure the modification of grants, contracts, and other
agreements, as applicable, executed under section 511 under which
the program is conducted as are necessary to provide that, during
the period that begins with the date of the enactment of this
section and ends with the end of the 2nd succeeding fiscal year
after the funds are awarded, the entity shall--
``(A) not reduce funding for, or staffing levels of, the
program on account of reduced enrollment in the program; and
``(B) when using funds to provide emergency supplies to
eligible families receiving grant services under section 511,
ensure coordination with local diaper banks to the extent
practicable; and
``(3) reaffirm that, in conducting the program, the entity will
focus on priority populations (as defined in section 511(d)(4)).
``(c) Uses of Funds.--An entity to which funds are provided under
this section shall use the funds--
``(1) to serve families with home visits or with virtual
visits, that may be conducted by the use of electronic information
and telecommunications technologies, in a service delivery model
described in section 511(d)(3)(A);
``(2) to pay hazard pay or other additional staff costs
associated with providing home visits or administration for
programs funded under section 511;
``(3) to train home visitors employed by the entity in
conducting a virtual home visit and in emergency preparedness and
response planning for families served, and may include training on
how to safely conduct intimate partner violence screenings, and
training on safety and planning for families served to support the
family outcome improvements listed in section 511(d)(2)(B);
``(4) for the acquisition by families served by programs under
section 511 of such technological means as are needed to conduct
and support a virtual home visit;
``(5) to provide emergency supplies (such as diapers and
diapering supplies including diaper wipes and diaper cream,
necessary to ensure that a child using a diaper is properly cleaned
and protected from diaper rash, formula, food, water, hand soap and
hand sanitizer) to an eligible family (as defined in section
511(k)(2));
``(6) to coordinate with and provide reimbursement for supplies
to diaper banks when using such entities to provide emergency
supplies specified in paragraph (5); or
``(7) to provide prepaid grocery cards to an eligible family
(as defined in section 511(k)(2)) participating in the maternal,
infant, and early childhood home visiting program under section 511
for the purpose of enabling the family to meet the emergency needs
of the family.''.
Subtitle C--Emergency Assistance to Children and Families
SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.
Section 403 of the Social Security Act (42 U.S.C. 603) is amended
by adding at the end the following:
``(c) Pandemic Emergency Assistance.--
``(1) Appropriation.--In addition to amounts otherwise
available, there is appropriated for fiscal year 2021, out of any
money in the Treasury of the United States not otherwise
appropriated, $1,000,000,000, to remain available until expended,
to carry out this subsection.
``(2) Reservation of funds for technical assistance.--Of the
amount specified in paragraph (1), the Secretary shall reserve
$2,000,000 for administrative expenses and the provision of
technical assistance to States and Indian tribes with respect to
the use of funds provided under this subsection.
``(3) Allotments.--
``(A) 50 states and the district of columbia.--
``(i) Total amount to be allotted.--The Secretary shall
allot a total of 92.5 percent of the amount specified in
paragraph (1) that is not reserved under paragraph (2)
among the States that are not a territory and that are
operating a program funded under this part, in accordance
with clause (ii) of this subparagraph.
``(ii) Allotment formula.--The Secretary shall allot to
each such State the sum of the following percentages of the
total amount described in clause (i):
``(I) 50 percent, multiplied by--
``(aa) the population of children in the State,
determined on the basis of the most recent
population estimates as determined by the Bureau of
the Census; divided by
``(bb) the total population of children in the
States that are not territories, as so determined;
plus
``(II) 50 percent, multiplied by--
``(aa) the total amount expended by the State
for basic assistance, non-recurrent short term
benefits, and emergency assistance in fiscal year
2019, as reported by the State under section 411;
divided by
``(bb) the total amount expended by the States
that are not territories for basic assistance, non-
recurrent short term benefits, and emergency
assistance in fiscal year 2019, as so reported by
the States.
``(B) Territories and indian tribes.--The Secretary shall
allot among the territories and Indian tribes otherwise
eligible for a grant under this part such portions of 7.5
percent of the amount specified in paragraph (1) that are not
reserved under paragraph (2) as the Secretary deems appropriate
based on the needs of the territory or Indian tribe involved.
``(C) Expenditure commitment requirement.--To receive the
full amount of funding payable under this subsection, a State
or Indian tribe shall inform the Secretary as to whether it
intends to use all of its allotment under this paragraph and
provide that information--
``(i) in the case of a State that is not a territory,
within 45 days after the date of the enactment of this
subsection; or
``(ii) in the case of a territory or an Indian tribe,
within 90 days after such date of enactment.
``(4) Grants.--
``(A) In general.--The Secretary shall provide funds to
each State and Indian tribe to which an amount is allotted
under paragraph (3), from the amount so allotted.
``(B) Treatment of unused funds.--
``(i) Reallotment.--The Secretary shall reallot in
accordance with paragraph (3) all funds provided to any
State or Indian tribe under this subsection that are
unused, among the other States and Indian tribes eligible
for funds under this subsection. For purposes of paragraph
(3), the Secretary shall treat the funds as if included in
the amount specified in paragraph (1).
``(ii) Provision.--The Secretary shall provide funds to
each such other State or Indian tribe in an amount equal to
the amount so reallotted.
``(5) Recipient of funds provided for territories.--In the case
of a territory not operating a program funded under this part, the
Secretary shall provide the funds required to be provided to the
territory under this subsection, to the agency that administers the
bulk of local human services programs in the territory.
``(6) Use of funds.--
``(A) In general.--A State or Indian tribe to which funds
are provided under this subsection may use the funds only for
non-recurrent short term benefits, whether in the form of cash
or in other forms.
``(B) Limitation on use for administrative expenses.--A
State to which funds are provided under this subsection shall
not expend more than 15 percent of the funds for administrative
purposes.
``(C) Nonsupplantation.--Funds provided under this
subsection shall be used to supplement and not supplant other
Federal, State, or tribal funds for services and activities
that promote the purposes of this part.
``(D) Expenditure deadline.--
``(i) In general.--Except as provided in clause (ii), a
State or Indian tribe to which funds are provided under
this subsection shall expend the funds not later than the
end of fiscal year 2022.
``(ii) Exception for reallotted funds.--A State or
Indian tribe to which funds are provided under paragraph
(4)(B) shall expend the funds within 12 months after
receipt.
``(7) Suspension of territory spending cap.--Section 1108 shall
not apply with respect to any funds provided under this subsection.
``(8) Definitions.--In this subsection:
``(A) Applicable period.--The term `applicable period'
means the period that begins with April 1, 2021, and ends with
September 30, 2022.
``(B) Non-recurrent short term benefits.--The term `non-
recurrent short term benefits' has the meaning given the term
in OMB approved Form ACF-196R, published on July 31, 2014.
``(C) State.--The term `State' means the 50 States of the
United States, the District of Columbia, and the territories.
``(D) Territory.--The term `territory' means the
Commonwealth of Puerto Rico, the United States Virgin Islands,
Guam, American Samoa, and the Commonwealth of the Northern
Mariana Islands.''.
Subtitle D--Elder Justice and Support Guarantee
SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
PROGRAMS.
Subtitle A of title XX of the Social Security Act (42 U.S.C. 1397-
1397h) is amended by adding at the end the following:
``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
PROGRAMS.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $276,000,000, to remain available
until expended, to carry out the programs described in subtitle B.
``(b) Use of Funds.--Of the amounts made available by subsection
(a)--
``(1) $88,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2021, of which not
less than an amount equal to $100,0000,000 minus the amount
previously provided in fiscal year 2021 to carry out section
2042(b) shall be made available to carry out such section; and
``(2) $188,000,000 shall be made available to carry out the
programs described in subtitle B in fiscal year 2022, of which not
less than $100,000,000 shall be for activities described in section
2042(b).''.
Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
19
SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED NURSING
FACILITIES THROUGH CONTRACTS WITH QUALITY IMPROVEMENT ORGANIZATIONS.
Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is
amended--
(1) by striking ``The Secretary'' and inserting ``(1) The
Secretary''; and
(2) by adding at the end the following new paragraph:
``(2) In addition to any funds otherwise available, there are
appropriated to the Secretary, out of any monies in the Treasury not
otherwise obligated, $200,000,000, to remain available until expended,
for purposes of requiring multiple organizations described in paragraph
(1) to provide to skilled nursing facilities (as defined in section
1819(a)), infection control and vaccination uptake support relating to
the prevention or mitigation of COVID-19, as determined appropriate by
the Secretary.''.
SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE SAFETY IN
SKILLED NURSING FACILITIES.
Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is
amended by adding at the end the following new subsection:
``(k) Funding for Strike Teams.--In addition to amounts otherwise
available, there is appropriated to the Secretary, out of any monies in
the Treasury not otherwise appropriated, $250,000,000, to remain
available until expended, for purposes of allocating such amount among
the States (including the District of Columbia and each territory of
the United States) for such a State to establish and implement a strike
team that will be deployed to a skilled nursing facility in the State
with diagnosed or suspected cases of COVID-19 among residents or staff
for the purposes of assisting with clinical care, infection control, or
staffing during the emergency period described in section 1135(g)(1)(B)
and the 1-year period immediately following the end of such emergency
period.''.
Subtitle F--Preserving Health Benefits for Workers
SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.
(a) Premium Assistance for Cobra Continuation Coverage for
Individuals and Their Families.--
(1) Provision of premium assistance.--
(A) Reduction of premiums payable.--In the case of any
premium for a period of coverage during the period beginning on
the first day of the first month beginning after the date of
the enactment of this Act, and ending on September 30, 2021,
for COBRA continuation coverage with respect to any assistance
eligible individual described in paragraph (3), such individual
shall be treated for purposes of any COBRA continuation
provision as having paid in full the amount of such premium.
(B) Plan enrollment option.--
(i) In general.--Solely for purposes of this
subsection, the COBRA continuation provisions shall be
applied such that any assistance eligible individual who is
enrolled in a group health plan offered by a plan sponsor
may, not later than 90 days after the date of notice of the
plan enrollment option described in this subparagraph,
elect to enroll in coverage under a plan offered by such
plan sponsor that is different than coverage under the plan
in which such individual was enrolled at the time, in the
case of any assistance eligible individual described in
paragraph (3), the qualifying event specified in section
603(2) of the Employee Retirement Income Security Act of
1974, section 4980B(f)(3)(B) of the Internal Revenue Code
of 1986, or section 2203(2) of the Public Health Service
Act, except for the voluntary termination of such
individual's employment by such individual, occurred, and
such coverage shall be treated as COBRA continuation
coverage for purposes of the applicable COBRA continuation
coverage provision.
(ii) Requirements.--Any assistance eligible individual
may elect to enroll in different coverage as described in
clause (i) only if--
(I) the employer involved has made a determination
that such employer will permit such assistance eligible
individual to enroll in different coverage as provided
under this subparagraph;
(II) the premium for such different coverage does
not exceed the premium for coverage in which such
individual was enrolled at the time such qualifying
event occurred;
(III) the different coverage in which the
individual elects to enroll is coverage that is also
offered to similarly situated active employees of the
employer at the time at which such election is made;
and
(IV) the different coverage in which the individual
elects to enroll is not--
(aa) coverage that provides only excepted
benefits as defined in section 9832(c) of the
Internal Revenue Code of 1986, section 733(c) of
the Employee Retirement Income Security Act of
1974, and section 2791(c) of the Public Health
Service Act;
(bb) a qualified small employer health
reimbursement arrangement (as defined in section
9831(d)(2) of the Internal Revenue Code of 1986);
or
(cc) a flexible spending arrangement (as
defined in section 106(c)(2) of the Internal
Revenue Code of 1986).
(2) Limitation of period of premium assistance.--
(A) Eligibility for additional coverage.--Paragraph (1)(A)
shall not apply with respect to any assistance eligible
individual described in paragraph (3) for months of coverage
beginning on or after the earlier of--
(i) the first date that such individual is eligible for
coverage under any other group health plan (other than
coverage consisting of only excepted benefits (as defined
in section 9832(c) of the Internal Revenue Code of 1986,
section 733(c) of the Employee Retirement Income Security
Act of 1974, and section 2791(c) of the Public Health
Service Act), coverage under a flexible spending
arrangement (as defined in section 106(c)(2) of the
Internal Revenue Code of 1986), coverage under a qualified
small employer health reimbursement arrangement (as defined
in section 9831(d)(2) of the Internal Revenue Code of
1986)), or eligible for benefits under the Medicare program
under title XVIII of the Social Security Act; or
(ii) the earlier of--
(I) the date following the expiration of the
maximum period of continuation coverage required under
the applicable COBRA continuation coverage provision;
or
(II) the date following the expiration of the
period of continuation coverage allowed under paragraph
(4)(B)(ii).
(B) Notification requirement.--Any assistance eligible
individual shall notify the group health plan with respect to
which paragraph (1)(A) applies if such paragraph ceases to
apply by reason of clause (i) of subparagraph (A) (as
applicable). Such notice shall be provided to the group health
plan in such time and manner as may be specified by the
Secretary of Labor.
(3) Assistance eligible individual.--For purposes of this
section, the term ``assistance eligible individual'' means, with
respect to a period of coverage during the period beginning on the
first day of the first month beginning after the date of the
enactment of this Act, and ending on September 30, 2021, any
individual that is a qualified beneficiary who--
(A) is eligible for COBRA continuation coverage by reason
of a qualifying event specified in section 603(2) of the
Employee Retirement Income Security Act of 1974, section
4980B(f)(3)(B) of the Internal Revenue Code of 1986, or section
2203(2) of the Public Health Service Act, except for the
voluntary termination of such individual's employment by such
individual; and
(B) elects such coverage.
(4) Extension of election period and effect on coverage.--
(A) In general.--For purposes of applying section 605(a) of
the Employee Retirement Income Security Act of 1974, section
4980B(f)(5)(A) of the Internal Revenue Code of 1986, and
section 2205(a) of the Public Health Service Act, in the case
of--
(i) an individual who does not have an election of
COBRA continuation coverage in effect on the first day of
the first month beginning after the date of the enactment
of this Act but who would be an assistance eligible
individual described in paragraph (3) if such election were
so in effect; or
(ii) an individual who elected COBRA continuation
coverage and discontinued from such coverage before the
first day of the first month beginning after the date of
the enactment of this Act,
such individual may elect the COBRA continuation coverage under
the COBRA continuation coverage provisions containing such
provisions during the period beginning on the first day of the
first month beginning after the date of the enactment of this
Act and ending 60 days after the date on which the notification
required under paragraph (5)(C) is provided to such individual.
(B) Commencement of cobra continuation coverage.--Any COBRA
continuation coverage elected by a qualified beneficiary during
an extended election period under subparagraph (A)--
(i) shall commence (including for purposes of applying
the treatment of premium payments under paragraph (1)(A)
and any cost-sharing requirements for items and services
under a group health plan) with the first period of
coverage beginning on or after the first day of the first
month beginning after the date of the enactment of this
Act, and
(ii) shall not extend beyond the period of COBRA
continuation coverage that would have been required under
the applicable COBRA continuation coverage provision if the
coverage had been elected as required under such provision
or had not been discontinued.
(5) Notices to individuals.--
(A) General notice.--
(i) In general.--In the case of notices provided under
section 606(a)(4) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1166(4)), section
4980B(f)(6)(D) of the Internal Revenue Code of 1986, or
section 2206(4) of the Public Health Service Act (42 U.S.C.
300bb-6(4)), with respect to individuals who, during the
period described in paragraph (3), become entitled to elect
COBRA continuation coverage, the requirements of such
provisions shall not be treated as met unless such notices
include an additional written notification to the recipient
in clear and understandable language of--
(I) the availability of premium assistance with
respect to such coverage under this subsection; and
(II) the option to enroll in different coverage if
the employer permits assistance eligible individuals
described in paragraph (3) to elect enrollment in
different coverage (as described in paragraph (1)(B)).
(ii) Alternative notice.--In the case of COBRA
continuation coverage to which the notice provision under
such sections does not apply, the Secretary of Labor, in
consultation with the Secretary of the Treasury and the
Secretary of Health and Human Services, shall, in
consultation with administrators of the group health plans
(or other entities) that provide or administer the COBRA
continuation coverage involved, provide rules requiring the
provision of such notice.
(iii) Form.--The requirement of the additional
notification under this subparagraph may be met by
amendment of existing notice forms or by inclusion of a
separate document with the notice otherwise required.
(B) Specific requirements.--Each additional notification
under subparagraph (A) shall include--
(i) the forms necessary for establishing eligibility
for premium assistance under this subsection;
(ii) the name, address, and telephone number necessary
to contact the plan administrator and any other person
maintaining relevant information in connection with such
premium assistance;
(iii) a description of the extended election period
provided for in paragraph (4)(A);
(iv) a description of the obligation of the qualified
beneficiary under paragraph (2)(B) and the penalty provided
under section 6720C of the Internal Revenue Code of 1986
for failure to carry out the obligation;
(v) a description, displayed in a prominent manner, of
the qualified beneficiary's right to a subsidized premium
and any conditions on entitlement to the subsidized
premium; and
(vi) a description of the option of the qualified
beneficiary to enroll in different coverage if the employer
permits such beneficiary to elect to enroll in such
different coverage under paragraph (1)(B).
(C) Notice in connection with extended election periods.--
In the case of any assistance eligible individual described in
paragraph (3) (or any individual described in paragraph (4)(A))
who became entitled to elect COBRA continuation coverage before
the first day of the first month beginning after the date of
the enactment of this Act, the administrator of the applicable
group health plan (or other entity) shall provide (within 60
days after such first day of such first month) for the
additional notification required to be provided under
subparagraph (A) and failure to provide such notice shall be
treated as a failure to meet the notice requirements under the
applicable COBRA continuation provision.
(D) Model notices.--Not later than 30 days after the date
of enactment of this Act, with respect to any assistance
eligible individual described in paragraph (3), the Secretary
of Labor, in consultation with the Secretary of the Treasury
and the Secretary of Health and Human Services, shall prescribe
models for the additional notification required under this
paragraph.
(6) Notice of expiration of period of premium assistance.--
(A) In general.--With respect to any assistance eligible
individual, subject to subparagraph (B), the requirements of
section 606(a)(4) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of the
Internal Revenue Code of 1986, or section 2206(4) of the Public
Health Service Act (42 U.S.C. 300bb-6(4)), shall not be treated
as met unless the plan administrator of the individual, during
the period specified under subparagraph (C), provides to such
individual a written notice in clear and understandable
language--
(i) that the premium assistance for such individual
will expire soon and the prominent identification of the
date of such expiration; and
(ii) that such individual may be eligible for coverage
without any premium assistance through--
(I) COBRA continuation coverage; or
(II) coverage under a group health plan.
(B) Exception.--The requirement for the group health plan
administrator to provide the written notice under subparagraph
(A) shall be waived if the premium assistance for such
individual expires pursuant to clause (i) of paragraph (2)(A).
(C) Period specified.--For purposes of subparagraph (A),
the period specified in this subparagraph is, with respect to
the date of expiration of premium assistance for any assistance
eligible individual pursuant to a limitation requiring a notice
under this paragraph, the period beginning on the day that is
45 days before the date of such expiration and ending on the
day that is 15 days before the date of such expiration.
(D) Model notices.--Not later than 45 days after the date
of enactment of this Act, with respect to any assistance
eligible individual, the Secretary of Labor, in consultation
with the Secretary of the Treasury and the Secretary of Health
and Human Services, shall prescribe models for the notification
required under this paragraph.
(7) Regulations.--The Secretary of the Treasury and the
Secretary of Labor may jointly prescribe such regulations or other
guidance as may be necessary or appropriate to carry out the
provisions of this subsection, including the prevention of fraud
and abuse under this subsection, except that the Secretary of Labor
and the Secretary of Health and Human Services may prescribe such
regulations (including interim final regulations) or other guidance
as may be necessary or appropriate to carry out the provisions of
paragraphs (5), (6), and (8).
(8) Outreach.--
(A) In general.--The Secretary of Labor, in consultation
with the Secretary of the Treasury and the Secretary of Health
and Human Services, shall provide outreach consisting of public
education and enrollment assistance relating to premium
assistance provided under this subsection. Such outreach shall
target employers, group health plan administrators, public
assistance programs, States, insurers, and other entities as
determined appropriate by such Secretaries. Such outreach shall
include an initial focus on those individuals electing
continuation coverage who are referred to in paragraph (5)(C).
Information on such premium assistance, including enrollment,
shall also be made available on websites of the Departments of
Labor, Treasury, and Health and Human Services.
(B) Enrollment under medicare.--The Secretary of Health and
Human Services shall provide outreach consisting of public
education. Such outreach shall target individuals who lose
health insurance coverage. Such outreach shall include
information regarding enrollment for Medicare benefits for
purposes of preventing mistaken delays of such enrollment by
such individuals, including lifetime penalties for failure of
timely enrollment.
(9) Definitions.--For purposes of this section:
(A) Administrator.--The term ``administrator'' has the
meaning given such term in section 3(16)(A) of the Employee
Retirement Income Security Act of 1974, and includes a COBRA
administrator.
(B) Cobra continuation coverage.--The term ``COBRA
continuation coverage'' means continuation coverage provided
pursuant to part 6 of subtitle B of title I of the Employee
Retirement Income Security Act of 1974 (other than under
section 609), title XXII of the Public Health Service Act, or
section 4980B of the Internal Revenue Code of 1986 (other than
subsection (f)(1) of such section insofar as it relates to
pediatric vaccines), or under a State program that provides
comparable continuation coverage. Such term does not include
coverage under a health flexible spending arrangement under a
cafeteria plan within the meaning of section 125 of the
Internal Revenue Code of 1986.
(C) Cobra continuation provision.--The term ``COBRA
continuation provision'' means the provisions of law described
in subparagraph (B).
(D) Covered employee.--The term ``covered employee'' has
the meaning given such term in section 607(2) of the Employee
Retirement Income Security Act of 1974.
(E) Qualified beneficiary.--The term ``qualified
beneficiary'' has the meaning given such term in section 607(3)
of the Employee Retirement Income Security Act of 1974.
(F) Group health plan.--The term ``group health plan'' has
the meaning given such term in section 607(1) of the Employee
Retirement Income Security Act of 1974.
(G) State.--The term ``State'' includes the District of
Columbia, the Commonwealth of Puerto Rico, the Virgin Islands,
Guam, American Samoa, and the Commonwealth of the Northern
Mariana Islands.
(H) Period of coverage.--Any reference in this subsection
to a period of coverage shall be treated as a reference to a
monthly or shorter period of coverage with respect to which
premiums are charged with respect to such coverage.
(I) Plan sponsor.--The term ``plan sponsor'' has the
meaning given such term in section 3(16)(B) of the Employee
Retirement Income Security Act of 1974.
(J) Premium.--The term ``premium'' includes, with respect
to COBRA continuation coverage, any administrative fee.
(10) Implementation funding.--In addition to amounts otherwise
made available, out of any funds in the Treasury not otherwise
appropriated, there are appropriated to the Secretary of Labor for
fiscal year 2021, $10,000,000, to remain available until expended,
for the Employee Benefits Security Administration to carry out the
provisions of this subtitle.
(b) Cobra Premium Assistance.--
(1) Allowance of credit.--
(A) In general.--Subchapter B of chapter 65 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
``(a) In General.--The person to whom premiums are payable for
continuation coverage under section 9501(a)(1) of the American Rescue
Plan Act of 2021 shall be allowed as a credit against the tax imposed
by section 3111(b), or so much of the taxes imposed under section
3221(a) as are attributable to the rate in effect under section
3111(b), for each calendar quarter an amount equal to the premiums not
paid by assistance eligible individuals for such coverage by reason of
such section 9501(a)(1) with respect to such calendar quarter.
``(b) Person to Whom Premiums Are Payable.--For purposes of
subsection (a), except as otherwise provided by the Secretary, the
person to whom premiums are payable under such continuation coverage
shall be treated as being--
``(1) in the case of any group health plan which is a
multiemployer plan (as defined in section 3(37) of the Employee
Retirement Income Security Act of 1974), the plan,
``(2) in the case of any group health plan not described in
paragraph (1)--
``(A) which is subject to the COBRA continuation provisions
contained in--
``(i) the Internal Revenue Code of 1986,
``(ii) the Employee Retirement Income Security Act of
1974, or
``(iii) the Public Health Service Act, or
``(B) under which some or all of the coverage is not
provided by insurance,
the employer maintaining the plan, and
``(3) in the case of any group health plan not described in
paragraph (1) or (2), the insurer providing the coverage under the
group health plan.
``(c) Limitations and Refundability.--
``(1) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the tax imposed by section 3111(b), or so much of
the taxes imposed under section 3221(a) as are attributable to the
rate in effect under section 3111(b), for such calendar quarter
(reduced by any credits allowed against such taxes under sections
3131, 3132, and 3134) on the wages paid with respect to the
employment of all employees of the employer.
``(2) Refundability of excess credit.--
``(A) Credit is refundable.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (1)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(B) Credit may be advanced.--In anticipation of the
credit, including the refundable portion under subparagraph
(A), the credit may be advanced, according to forms and
instructions provided by the Secretary, up to an amount
calculated under subsection (a) through the end of the most
recent payroll period in the quarter.
``(C) Treatment of deposits.--The Secretary shall waive any
penalty under section 6656 for any failure to make a deposit of
the tax imposed by section 3111(b), or so much of the taxes
imposed under section 3221(a) as are attributable to the rate
in effect under section 3111(b), if the Secretary determines
that such failure was due to the anticipation of the credit
allowed under this section.
``(D) Treatment of payments.--For purposes of section 1324
of title 31, United States Code, any amounts due to an employer
under this paragraph shall be treated in the same manner as a
refund due from a credit provision referred to in subsection
(b)(2) of such section.
``(3) Overstatements.--Any overstatement of the credit to which
a person is entitled under this section (and any amount paid by the
Secretary as a result of such overstatement) shall be treated as an
underpayment by such person of the taxes described in paragraph (1)
and may be assessed and collected by the Secretary in the same
manner as such taxes.
``(d) Governmental Entities.--For purposes of this section, the
term `person' includes the government of any State or political
subdivision thereof, any Indian tribal government (as defined in
section 139E(c)(1)), any agency or instrumentality of any of the
foregoing, and any agency or instrumentality of the Government of the
United States that is described in section 501(c)(1) and exempt from
taxation under section 501(a).
``(e) Denial of Double Benefit.--For purposes of chapter 1, the
gross income of any person allowed a credit under this section shall be
increased for the taxable year which includes the last day of any
calendar quarter with respect to which such credit is allowed by the
amount of such credit. No credit shall be allowed under this section
with respect to any amount which is taken into account as qualified
wages under section 2301 of the CARES Act or section 3134 of this title
or as qualified health plan expenses under section 7001(d) or 7003(d)
of the Families First Coronavirus Response Act or section 3131 or 3132
of this title.
``(f) Extension of Limitation on Assessment.--Notwithstanding
section 6501, the limitation on the time period for the assessment of
any amount attributable to a credit claimed under this section shall
not expire before the date that is 5 years after the later of--
``(1) the date on which the original return which includes the
calendar quarter with respect to which such credit is determined is
filed, or
``(2) the date on which such return is treated as filed under
section 6501(b)(2).
``(g) Regulations.--The Secretary shall issue such regulations, or
other guidance, forms, instructions, and publications, as may be
necessary or appropriate to carry out this section, including--
``(1) the requirement to report information or the
establishment of other methods for verifying the correct amounts of
reimbursements under this section,
``(2) the application of this section to group health plans
that are multiemployer plans (as defined in section 3(37) of the
Employee Retirement Income Security Act of 1974),
``(3) to allow the advance payment of the credit determined
under subsection (a), subject to the limitations provided in this
section, based on such information as the Secretary shall require,
``(4) to provide for the reconciliation of such advance payment
with the amount of the credit at the time of filing the return of
tax for the applicable quarter or taxable year, and
``(5) allowing the credit to third party payors (including
professional employer organizations, certified professional
employer organizations, or agents under section 3504).''.
(B) Clerical amendment.--The table of sections for
subchapter B of chapter 65 of the Internal Revenue Code of 1986
is amended by adding at the end the following new item:
``Sec. 6432. Continuation coverage premium assistance.''.
(C) Effective date.--The amendments made by this paragraph
shall apply to premiums to which subsection (a)(1)(A) applies
and wages paid on or after April 1, 2021.
(D) Special rule in case of employee payment that is not
required under this section.--
(i) In general.--In the case of an assistance eligible
individual who pays, with respect any period of coverage to
which subsection (a)(1)(A) applies, any amount of the
premium for such coverage that the individual would have
(but for this Act) been required to pay, the person to whom
such payment is payable shall reimburse such individual for
the amount of such premium paid.
(ii) Credit of reimbursement.--A person to which clause
(i) applies shall be allowed a credit in the manner
provided under section 6432 of the Internal Revenue Code of
1986 for any payment made to the employee under such
clause.
(iii) Payment of credits.--Any person to which clause
(i) applies shall make the payment required under such
clause to the individual not later than 60 days after the
date on which such individual made the premium payment.
(2) Penalty for failure to notify health plan of cessation of
eligibility for premium assistance.--
(A) In general.--Part I of subchapter B of chapter 68 of
the Internal Revenue Code of 1986 is amended by adding at the
end the following new section:
``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF
ELIGIBILITY FOR CONTINUATION COVERAGE PREMIUM ASSISTANCE.
``(a) In General.--Except in the case of a failure described in
subsection (b) or (c), any person required to notify a group health
plan under section 9501(a)(2)(B) of the American Rescue Plan Act of
2021 who fails to make such a notification at such time and in such
manner as the Secretary of Labor may require shall pay a penalty of
$250 for each such failure.
``(b) Intentional Failure.--In the case of any such failure that is
fraudulent, such person shall pay a penalty equal to the greater of--
``(1) $250, or
``(2) 110 percent of the premium assistance provided under
section 9501(a)(1)(A) of the American Rescue Plan Act of 2021 after
termination of eligibility under such section.
``(c) Reasonable Cause Exception.--No penalty shall be imposed
under this section with respect to any failure if it is shown that such
failure is due to reasonable cause and not to willful neglect.''.
(B) Clerical amendment.--The table of sections of part I of
subchapter B of chapter 68 of such Code is amended by adding at
the end the following new item:
``Sec. 6720C. Penalty for failure to notify health plan of cessation of
eligibility for continuation coverage premium assistance.''.
(3) Coordination with HCTC.--
(A) In general.--Section 35(g)(9) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(9) Continuation coverage premium assistance.--In the case of
an assistance eligible individual who receives premium assistance
for continuation coverage under section 9501(a)(1) of the American
Rescue Plan Act of 2021 for any month during the taxable year, such
individual shall not be treated as an eligible individual, a
certified individual, or a qualifying family member for purposes of
this section or section 7527 with respect to such month.''.
(B) Effective date.--The amendment made by subparagraph (A)
shall apply to taxable years ending after the date of the
enactment of this Act.
(4) Exclusion of continuation coverage premium assistance from
gross income.--
(A) In general.--Part III of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 is amended by inserting after
section 139H the following new section:
``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.
``In the case of an assistance eligible individual (as defined in
subsection (a)(3) of section 9501 of the American Rescue Plan Act of
2021), gross income does not include any premium assistance provided
under subsection (a)(1) of such section.''.
(B) Clerical amendment.--The table of sections for part III
of subchapter B of chapter 1 of such Code is amended by
inserting after the item relating to section 139H the following
new item:
``Sec. 139I. Continuation coverage premium assistance.''.
(C) Effective date.--The amendments made by this paragraph
shall apply to taxable years ending after the date of the
enactment of this Act.
Subtitle G--Promoting Economic Security
PART 1--2021 RECOVERY REBATES TO INDIVIDUALS
SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.
(a) In General.--Subchapter B of chapter 65 of the Internal Revenue
Code of 1986 is amended by inserting after section 6428A the following
new section:
``SEC. 6428B. 2021 RECOVERY REBATES TO 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 2021 an amount equal to the 2021
rebate amount determined for such taxable year.
``(b) 2021 Rebate Amount.--For purposes of this section, the term
`2021 rebate amount' means, with respect to any taxpayer for any
taxable year, the sum of--
``(1) $1,400 ($2,800 in the case of a joint return), plus
``(2) $1,400 multiplied by the number of dependents of the
taxpayer for such taxable year.
``(c) Eligible Individual.--For purposes of this section, the term
`eligible individual' means any individual other than--
``(1) any nonresident alien individual,
``(2) any individual who is a dependent of another taxpayer for
a taxable year beginning in the calendar year in which the
individual's taxable year begins, and
``(3) an estate or trust.
``(d) Limitation Based on Adjusted Gross Income.--
``(1) In general.--The amount of the credit allowed by
subsection (a) (determined without regard to this subsection and
subsection (f)) shall be reduced (but not below zero) by the amount
which bears the same ratio to such credit (as so determined) as--
``(A) the excess of--
``(i) the taxpayer's adjusted gross income for such
taxable year, over
``(ii) $75,000, bears to
``(B) $5,000.
``(2) Special rules.--
``(A) Joint return or surviving spouse.--In the case of a
joint return or a surviving spouse (as defined in section
2(a)), paragraph (1) shall be applied by substituting
`$150,000' for `$75,000' and `$10,000' for `$5,000'.
``(B) Head of household.--In the case of a head of
household (as defined in section 2(b)), paragraph (1) shall be
applied by substituting `$112,500' for `$75,000' and `$7,500'
for `$5,000'.
``(e) Definitions and Special Rules.--
``(1) Dependent defined.--For purposes of this section, the
term `dependent' has the meaning given such term by section 152.
``(2) Identification number requirement.--
``(A) In general.--In the case of a return other than a
joint return, the $1,400 amount in subsection (b)(1) shall be
treated as being zero unless the taxpayer includes the valid
identification number of the taxpayer on the return of tax for
the taxable year.
``(B) Joint returns.--In the case of a joint return, the
$2,800 amount in subsection (b)(1) shall be treated as being--
``(i) $1,400 if the valid identification number of only
1 spouse is included on the return of tax for the taxable
year, and
``(ii) zero if the valid identification number of
neither spouse is so included.
``(C) Dependents.--A dependent shall not be taken into
account under subsection (b)(2) unless the valid identification
number of such dependent is included on the return of tax for
the taxable year.
``(D) Valid identification number.--
``(i) In general.--For purposes of this paragraph, the
term `valid identification number' means a social security
number issued to an individual by the Social Security
Administration on or before the due date for filing the
return for the taxable year.
``(ii) Adoption taxpayer identification number.--For
purposes of subparagraph (C), in the case of a dependent
who is adopted or placed for adoption, the term `valid
identification number' shall include the adoption taxpayer
identification number of such dependent.
``(E) Special rule for members of the armed forces.--
Subparagraph (B) shall not apply in the case where at least 1
spouse was a member of the Armed Forces of the United States at
any time during the taxable year and the valid identification
number of at least 1 spouse is included on the return of tax
for the taxable year.
``(F) Coordination with certain advance payments.--In the
case of any payment determined pursuant to subsection (g)(6), a
valid identification number shall be treated for purposes of
this paragraph as included on the taxpayer's return of tax if
such valid identification number is available to the Secretary
as described in such subsection.
``(G) Mathematical or clerical error authority.--Any
omission of a correct valid identification number required
under this paragraph shall be treated as a mathematical or
clerical error for purposes of applying section 6213(g)(2) to
such omission.
``(3) Credit treated as refundable.--The credit allowed by
subsection (a) shall be treated as allowed by subpart C of part IV
of subchapter A of chapter 1.
``(f) Coordination With Advance Refunds of Credit.--
``(1) Reduction of refundable credit.--The amount of the credit
which would (but for this paragraph) be allowable under subsection
(a) shall be reduced (but not below zero) by the aggregate refunds
and credits made or allowed to the taxpayer (or, except as
otherwise provided by the Secretary, any dependent of the taxpayer)
under subsection (g). Any failure to so reduce the credit shall be
treated as arising out of a mathematical or clerical error and
assessed according to section 6213(b)(1).
``(2) Joint returns.--Except as otherwise provided by the
Secretary, in the case of a refund or credit made or allowed under
subsection (g) with respect to a joint return, half of such refund
or credit shall be treated as having been made or allowed to each
individual filing such return.
``(g) Advance Refunds and Credits.--
``(1) In general.--Subject to paragraphs (5) and (6), each
individual who was an eligible individual for such individual's
first taxable year beginning in 2019 shall be treated as having
made a payment against the tax imposed by chapter 1 for such
taxable year in an amount equal to the advance refund amount for
such taxable year.
``(2) Advance refund amount.--
``(A) In general.--For purposes of paragraph (1), the
advance refund amount is the amount that would have been
allowed as a credit under this section for such taxable year if
this section (other than subsection (f) and this subsection)
had applied to such taxable year.
``(B) Treatment of deceased individuals.--For purposes of
determining the advance refund amount with respect to such
taxable year--
``(i) any individual who was deceased before January 1,
2021, shall be treated for purposes of applying subsection
(e)(2) in the same manner as if the valid identification
number of such person was not included on the return of tax
for such taxable year (except that subparagraph (E) thereof
shall not apply),
``(ii) notwithstanding clause (i), in the case of a
joint return with respect to which only 1 spouse is
deceased before January 1, 2021, such deceased spouse was a
member of the Armed Forces of the United States at any time
during the taxable year, and the valid identification
number of such deceased spouse is included on the return of
tax for the taxable year, the valid identification number
of 1 (and only 1) spouse shall be treated as included on
the return of tax for the taxable year for purposes of
applying subsection (e)(2)(B) with respect to such joint
return, and
``(iii) no amount shall be determined under subsection
(e)(2) with respect to any dependent of the taxpayer if the
taxpayer (both spouses in the case of a joint return) was
deceased before January 1, 2021.
``(3) Timing and manner of payments.--The Secretary shall,
subject to the provisions of this title and consistent with rules
similar to the rules of subparagraphs (B) and (C) of section
6428A(f)(3), refund or credit any overpayment attributable to this
subsection as rapidly as possible, consistent with a rapid effort
to make payments attributable to such overpayments electronically
if appropriate. No refund or credit shall be made or allowed under
this subsection after December 31, 2021.
``(4) No interest.--No interest shall be allowed on any
overpayment attributable to this subsection.
``(5) Application to individuals who have filed a return of tax
for 2020.--
``(A) Application to 2020 returns filed at time of initial
determination.--If, at the time of any determination made
pursuant to paragraph (3), the individual referred to in
paragraph (1) has filed a return of tax for the individual's
first taxable year beginning in 2020, paragraph (1) shall be
applied with respect to such individual by substituting `2020'
for `2019'.
``(B) Additional payment.--
``(i) In general.--In the case of any individual who
files, before the additional payment determination date, a
return of tax for such individual's first taxable year
beginning in 2020, the Secretary shall make a payment (in
addition to any payment made under paragraph (1)) to such
individual equal to the excess (if any) of--
``(I) the amount which would be determined under
paragraph (1) (after the application of subparagraph
(A)) by applying paragraph (1) as of the additional
payment determination date, over
``(II) the amount of any payment made with respect
to such individual under paragraph (1).
``(ii) Additional payment determination date.--The term
`additional payment determination date' means the earlier
of--
``(I) the date which is 90 days after the 2020
calendar year filing deadline, or
``(II) September 1, 2021.
``(iii) 2020 calendar year filing deadline.--The term
`2020 calendar year filing deadline' means the date
specified in section 6072(a) with respect to returns for
calendar year 2020. Such date shall be determined after
taking into account any period disregarded under section
7508A if such disregard applies to substantially all
returns for calendar year 2020 to which section 6072(a)
applies.
``(6) Application to certain individuals who have not filed a
return of tax for 2019 or 2020 at time of determination.--In the
case of any individual who, at the time of any determination made
pursuant to paragraph (3), has filed a tax return for neither the
year described in paragraph (1) nor for the year described in
paragraph (5)(A), the Secretary shall, consistent with rules
similar to the rules of section 6428A(f)(5)(H)(i), apply paragraph
(1) on the basis of information available to the Secretary and
shall, on the basis of such information, determine the advance
refund amount with respect to such individual without regard to
subsection (d) unless the Secretary has reason to know that such
amount would otherwise be reduced by reason of such subsection.
``(7) Special rule related to time of filing return.--Solely
for purposes of this subsection, a return of tax shall not be
treated as filed until such return has been processed by the
Internal Revenue Service.
``(8) Restriction on use of certain previously issued prepaid
debit cards.--Payments made by the Secretary to individuals under
this section shall not be in the form of an increase in the balance
of any previously issued prepaid debit card if, as of the time of
the issuance of such card, such card was issued solely for purposes
of making payments under section 6428 or 6428A.
``(h) Regulations.--The Secretary shall prescribe such regulations
or other guidance as may be necessary or appropriate to carry out the
purposes of this section, including--
``(1) regulations or other guidance providing taxpayers the
opportunity to provide the Secretary information sufficient to
allow the Secretary to make payments to such taxpayers under
subsection (g) (including the determination of the amount of such
payment) if such information is not otherwise available to the
Secretary, and
``(2) regulations or other guidance to ensure to the maximum
extent administratively practicable that, in determining the amount
of any credit under subsection (a) and any credit or refund under
subsection (g), an individual is not taken into account more than
once, including by different taxpayers and including by reason of a
change in joint return status or dependent status between the
taxable year for which an advance refund amount is determined and
the taxable year for which a credit under subsection (a) is
determined.
``(i) Outreach.--The Secretary shall carry out a robust and
comprehensive outreach program to ensure that all taxpayers described
in subsection (h)(1) learn of their eligibility for the advance refunds
and credits under subsection (g); are advised of the opportunity to
receive such advance refunds and credits as provided under subsection
(h)(1); and are provided assistance in applying for such advance
refunds and credits.''.
(b) Treatment of Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary of the Treasury shall pay to each possession of the
United States which has a mirror code tax system amounts equal to
the loss (if any) to that possession by reason of the amendments
made by this section. Such amounts shall be determined by the
Secretary of the Treasury based on information provided by the
government of the respective possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States which
does not have a mirror code tax system amounts estimated by the
Secretary of the Treasury as being equal to the aggregate benefits
(if any) that would have been provided to residents of such
possession by reason of the amendments made by this section if a
mirror code tax system had been in effect in such possession. The
preceding sentence shall not apply unless the respective possession
has a plan, which has been approved by the Secretary of the
Treasury, under which such possession will promptly distribute such
payments to its residents.
(3) Inclusion of administrative expenses.--The Secretary of the
Treasury shall pay to each possession of the United States to which
the Secretary makes a payment under paragraph (1) or (2) an amount
equal to the lesser of--
(A) the increase (if any) of the administrative expenses of
such possession--
(i) in the case of a possession described in paragraph
(1), by reason of the amendments made by this section, and
(ii) in the case of a possession described in paragraph
(2), by reason of carrying out the plan described in such
paragraph, or
(B) $500,000 ($10,000,000 in the case of Puerto Rico).
The amount described in subparagraph (A) shall be determined by the
Secretary of the Treasury based on information provided by the
government of the respective possession.
(4) Coordination with credit allowed against united states
income taxes.--No credit shall be allowed against United States
income taxes under section 6428B of the Internal Revenue Code of
1986 (as added by this section), nor shall any credit or refund be
made or allowed under subsection (g) of such section, to any
person--
(A) to whom a credit is allowed against taxes imposed by
the possession by reason of the amendments made by this
section, or
(B) who is eligible for a payment under a plan described in
paragraph (2).
(5) Mirror code tax system.--For purposes of this subsection,
the term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
(6) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this subsection
shall be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
(c) Administrative Provisions.--
(1) Definition of deficiency.--Section 6211(b)(4)(A) of the
Internal Revenue Code of 1986 is amended by striking ``6428, and
6428A'' and inserting ``6428, 6428A, and 6428B''.
(2) Exception from reduction or offset.--Any refund payable by
reason of section 6428B(g) of the Internal Revenue Code of 1986 (as
added by this section), or any such refund payable by reason of
subsection (b) of this section, shall not be--
(A) subject to reduction or offset pursuant to subsection
(c), (d), (e), or (f) of section 6402 of the Internal Revenue
Code of 1986 or any similar authority permitting offset, or
(B) reduced or offset by other assessed Federal taxes that
would otherwise be subject to levy or collection.
(3) Conforming amendments.--
(A) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``6428B,'' after
``6428A,''.
(B) The table of sections for subchapter B of chapter 65 of
the Internal Revenue Code of 1986 is amended by inserting after
the item relating to section 6428A the following new item:
``Sec. 6428B. 2021 recovery rebates to individuals.''.
(d) Appropriations.--Immediately upon the enactment of this Act, in
addition to amounts otherwise available, there are appropriated for
fiscal year 2021, out of any money in the Treasury not otherwise
appropriated:
(1) $1,464,500,000 to remain available until September 30, 2023
for necessary expenses for the Internal Revenue Service for the
administration of the advance payments, the provision of taxpayer
assistance, and the furtherance of integrated, modernized, and
secure Internal Revenue Service systems, of which up to $20,000,000
is available for premium pay for services related to the
development of information technology as determined by the
Commissioner of the Internal Revenue occurring between January 1,
2020 and December 31, 2022, and all of which shall supplement and
not supplant any other appropriations that may be available for
this purpose.
(2) $7,000,000 to remain available until September 30, 2022,
for necessary expenses for the Bureau of the Fiscal Service to
carry out this section (and the amendments made by this section),
which shall supplement and not supplant any other appropriations
that may be available for this purpose, and
(3) $8,000,000 to remain available until September 30, 2023,
for the Treasury Inspector General for Tax Administration for the
purposes of overseeing activities related to the administration of
this section (and the amendments made by this section), which shall
supplement and not supplant any other appropriations that may be
available for this purpose.
PART 2--CHILD TAX CREDIT
SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.
(a) In General.--Section 24 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subsection:
``(i) Special Rules for 2021.--In the case of any taxable year
beginning after December 31, 2020, and before January 1, 2022--
``(1) Refundable credit.--If the taxpayer (in the case of a
joint return, either spouse) has a principal place of abode in the
United States (determined as provided in section 32) for more than
one-half of the taxable year or is a bona fide resident of Puerto
Rico (within the meaning of section 937(a)) for such taxable year--
``(A) subsection (d) shall not apply, and
``(B) so much of the credit determined under subsection (a)
(after application of subparagraph (A)) as does not exceed the
amount of such credit which would be so determined without
regard to subsection (h)(4) shall be allowed under subpart C
(and not allowed under this subpart).
``(2) 17-year-olds eligible for treatment as qualifying
children.--This section shall be applied--
``(A) by substituting `age 18' for `age 17' in subsection
(c)(1), and
``(B) by substituting `described in subsection (c)
(determined after the application of subsection (i)(2)(A))' for
`described in subsection (c)' in subsection (h)(4)(A).
``(3) Credit amount.--Subsection (h)(2) shall not apply and
subsection (a) shall be applied by substituting `$3,000 ($3,600 in
the case of a qualifying child who has not attained age 6 as of the
close of the calendar year in which the taxable year of the
taxpayer begins)' for `$1,000'.
``(4) Reduction of increased credit amount based on modified
adjusted gross income.--
``(A) In general.--The amount of the credit allowable under
subsection (a) (determined without regard to subsection (b))
shall be reduced by $50 for each $1,000 (or fraction thereof)
by which the taxpayer's modified adjusted gross income (as
defined in subsection (b)) exceeds the applicable threshold
amount.
``(B) Applicable threshold amount.--For purposes of this
paragraph, the term `applicable threshold amount' means--
``(i) $150,000, in the case of a joint return or
surviving spouse (as defined in section 2(a)) ,
``(ii) $112,500, in the case of a head of household (as
defined in section 2(b)), and
``(iii) $75,000, in any other case.
``(C) Limitation on reduction.--
``(i) In general.--The amount of the reduction under
subparagraph (A) shall not exceed the lesser of--
``(I) the applicable credit increase amount, or
``(II) 5 percent of the applicable phaseout
threshold range.
``(ii) Applicable credit increase amount.--For purposes
of this subparagraph, the term `applicable credit increase
amount' means the excess (if any) of--
``(I) the amount of the credit allowable under this
section for the taxable year determined without regard
to this paragraph and subsection (b), over
``(II) the amount of such credit as so determined
and without regard to paragraph (3).
``(iii) Applicable phaseout threshold range.--For
purposes of this subparagraph, the term `applicable
phaseout threshold range' means the excess of--
``(I) the threshold amount applicable to the
taxpayer under subsection (b) (determined after the
application of subsection (h)(3)), over
``(II) the applicable threshold amount applicable
to the taxpayer under this paragraph.
``(D) Coordination with limitation on overall credit.--
Subsection (b) shall be applied by substituting `the credit
allowable under subsection (a) (determined after the
application of subsection (i)(4)(A)' for `the credit allowable
under subsection (a)'.''.
(b) Advance Payment of Credit.--
(1) In general.--Chapter 77 of such Code is amended by
inserting after section 7527 the following new section:
``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.
``(a) In General.--The Secretary shall establish a program for
making periodic payments to taxpayers which, in the aggregate during
any calendar year, equal the annual advance amount determined with
respect to such taxpayer for such calendar year. Except as provided in
subsection (b)(3)(B), the periodic payments made to any taxpayer for
any calendar year shall be in equal amounts.
``(b) Annual Advance Amount.--For purposes of this section--
``(1) In general.--Except as otherwise provided in this
subsection, the term `annual advance amount' means, with respect to
any taxpayer for any calendar year, the amount (if any) which is
estimated by the Secretary as being equal to 50 percent of the
amount which would be treated as allowed under subpart C of part IV
of subchapter A of chapter 1 by reason of section 24(i)(1) for the
taxpayer's taxable year beginning in such calendar year if--
``(A) the status of the taxpayer as a taxpayer described in
section 24(i)(1) is determined with respect to the reference
taxable year,
``(B) the taxpayer's modified adjusted gross income for
such taxable year is equal to the taxpayer's modified adjusted
gross income for the reference taxable year,
``(C) the only children of such taxpayer for such taxable
year are qualifying children properly claimed on the taxpayer's
return of tax for the reference taxable year, and
``(D) the ages of such children (and the status of such
children as qualifying children) are determined for such
taxable year by taking into account the passage of time since
the reference taxable year.
``(2) Reference taxable year.--Except as provided in paragraph
(3)(A), the term `reference taxable year' means, with respect to
any taxpayer for any calendar year, the taxpayer's taxable year
beginning in the preceding calendar year or, in the case of
taxpayer who did not file a return of tax for such taxable year,
the taxpayer's taxable year beginning in the second preceding
calendar year.
``(3) Modifications during calendar year.--
``(A) In general.--The Secretary may modify, during any
calendar year, the annual advance amount with respect to any
taxpayer for such calendar year to take into account--
``(i) a return of tax filed by such taxpayer during
such calendar year (and the taxable year to which such
return relates may be taken into account as the reference
taxable year), and
``(ii) any other information provided by the taxpayer
to the Secretary which allows the Secretary to determine
payments under subsection (a) which, in the aggregate
during any taxable year of the taxpayer, more closely total
the Secretary's estimate of the amount treated as allowed
under subpart C of part IV of subchapter A of chapter 1 by
reason of section 24(i)(1) for such taxable year of such
taxpayer.
``(B) Adjustment to reflect excess or deficit in prior
payments.--In the case of any modification of the annual
advance amount under subparagraph (A), the Secretary may adjust
the amount of any periodic payment made after the date of such
modification to properly take into account the amount by which
any periodic payment made before such date was greater than or
less than the amount that such payment would have been on the
basis of the annual advance amount as so modified.
``(4) Determination of status.--If information contained in the
taxpayer's return of tax for the reference taxable year does not
establish the status of the taxpayer as being described in section
24(i)(1), the Secretary shall, for purposes of paragraph (1)(A),
determine such status based on information known to the Secretary.
``(5) Treatment of certain deaths.--A child shall not be taken
into account in determining the annual advance amount under
paragraph (1) if the death of such child is known to the Secretary
as of the beginning of the calendar year for which the estimate
under such paragraph is made.
``(c) On-line Information Portal.--The Secretary shall establish an
on-line portal which allows taxpayers to--
``(1) elect not to receive payments under this section, and
``(2) provide information to the Secretary which would be
relevant to a modification under subsection (b)(3)(B) of the annual
advance amount, including information regarding--
``(A) a change in the number of the taxpayer's qualifying
children, including by reason of the birth of a child,
``(B) a change in the taxpayer's marital status,
``(C) a significant change in the taxpayer's income, and
``(D) any other factor which the Secretary may provide.
``(d) Notice of Payments.--Not later than January 31 of the
calendar year following any calendar year during which the Secretary
makes one or more payments to any taxpayer under this section, the
Secretary shall provide such taxpayer with a written notice which
includes the taxpayer's taxpayer identity (as defined in section
6103(b)(6)), the aggregate amount of such payments made to such
taxpayer during such calendar year, and such other information as the
Secretary determines appropriate.
``(e) Administrative Provisions.--
``(1) Application of electronic funds payment requirement.--The
payments made by the Secretary under subsection (a) shall be made
by electronic funds transfer to the same extent and in the same
manner as if such payments were Federal payments not made under
this title.
``(2) Application of certain rules.--Rules similar to the rules
of subparagraphs (B) and (C) of section 6428A(f)(3) shall apply for
purposes of this section.
``(3) Exception from reduction or offset.--Any payment made to
any individual under this section shall not be--
``(A) subject to reduction or offset pursuant to subsection
(c), (d), (e), or (f) of section 6402 or any similar authority
permitting offset, or
``(B) reduced or offset by other assessed Federal taxes
that would otherwise be subject to levy or collection.
``(4) Application of advance payments in the possessions of the
united states.--
``(A) In general.--The advance payment amount determined
under this section shall be determined--
``(i) by applying section 24(i)(1) without regard to
the phrase `or is a bona fide resident of Puerto Rico
(within the meaning of section 937(a))', and
``(ii) without regard to section 24(k)(3)(C)(ii)(I).
``(B) Mirror code possessions.--In the case of any
possession of the United States with a mirror code tax system
(as defined in section 24(k)), this section shall not be
treated as part of the income tax laws of the United States for
purposes of determining the income tax law of such possession
unless such possession elects to have this section be so
treated.
``(C) Administrative expenses of advance payments.--
``(i) Mirror code possessions.--In the case of any
possession described in subparagraph (B) which makes the
election described in such subparagraph, the amount
otherwise paid by the Secretary to such possession under
section 24(k)(1)(A) with respect to taxable years beginning
in 2021 shall be increased by $300,000 if such possession
has a plan, which has been approved by the Secretary, for
making advance payments consistent with such election.
``(ii) American samoa.--The amount otherwise paid by
the Secretary to American Samoa under subparagraph (A) of
section 24(k)(3) with respect to taxable years beginning in
2021 shall be increased by $300,000 if the plan described
in subparagraph (B) of such section includes a program,
which has been approved by the Secretary, for making
advance payments under rules similar to the rules of this
section.
``(iii) Timing of payment.--The Secretary may pay, upon
the request of the possession of the United States to which
the payment is to be made, the amount of the increase
determined under clause (i) or (ii) immediately upon
approval of the plan referred to in such clause,
respectively.
``(f) Application.--No payments shall be made under the program
established under subsection (a) with respect to--
``(1) any period before July 1, 2021, or
``(2) any period after December 31, 2021.
``(g) Regulations.--The Secretary shall issue such regulations or
other guidance as the Secretary determines necessary or appropriate to
carry out the purposes of this section and subsections (i)(1) and (j)
of section 24, including regulations or other guidance which provides
for the application of such provisions where the filing status of the
taxpayer for a taxable year is different from the status used for
determining the annual advance amount.''.
(2) Reconciliation of credit and advance credit.--Section 24 of
such Code, as amended by the preceding provision of this Act, is
amended by adding at the end the following new subsection:
``(j) Reconciliation of Credit and Advance Credit.--
``(1) In general.--The amount of the credit allowed under this
section to any taxpayer for any taxable year shall be reduced (but
not below zero) by the aggregate amount of payments made under
section 7527A to such taxpayer during such taxable year. Any
failure to so reduce the credit shall be treated as arising out of
a mathematical or clerical error and assessed according to section
6213(b)(1).
``(2) Excess advance payments.--
``(A) In general.--If the aggregate amount of payments
under section 7527A to the taxpayer during the taxable year
exceeds the amount of the credit allowed under this section to
such taxpayer for such taxable year (determined without regard
to paragraph (1)), the tax imposed by this chapter for such
taxable year shall be increased by the amount of such excess.
Any failure to so increase the tax shall be treated as arising
out of a mathematical or clerical error and assessed according
to section 6213(b)(1).
``(B) Safe harbor based on modified adjusted gross
income.--
``(i) In general.--In the case of a taxpayer whose
modified adjusted gross income (as defined in subsection
(b)) for the taxable year does not exceed 200 percent of
the applicable income threshold, the amount of the increase
determined under subparagraph (A) with respect to such
taxpayer for such taxable year shall be reduced (but not
below zero) by the safe harbor amount.
``(ii) Phase out of safe harbor amount.--In the case of
a taxpayer whose modified adjusted gross income (as defined
in subsection (b)) for the taxable year exceeds the
applicable income threshold, the safe harbor amount
otherwise in effect under clause (i) shall be reduced by
the amount which bears the same ratio to such amount as
such excess bears to the applicable income threshold.
``(iii) Applicable income threshold.--For purposes of
this subparagraph, the term `applicable income threshold'
means--
``(I) $60,000 in the case of a joint return or
surviving spouse (as defined in section 2(a)),
``(II) $50,000 in the case of a head of household,
and
``(III) $40,000 in any other case.
``(iv) Safe harbor amount.--For purposes of this
subparagraph, the term `safe harbor amount' means, with
respect to any taxable year, the product of--
``(I) $2,000, multiplied by
``(II) the excess (if any) of the number of
qualified children taken into account in determining
the annual advance amount with respect to the taxpayer
under section 7527A with respect to months beginning in
such taxable year, over the number of qualified
children taken into account in determining the credit
allowed under this section for such taxable year.''.
(3) Coordination with wage withholding.--Section 3402(f)(1)(C)
of such Code is amended by striking ``section 24(a)'' and inserting
``section 24 (determined after application of subsection (j)
thereof)''.
(4) Conforming amendments.--
(A) Section 26(b)(2) of such Code is amended by striking
``and'' at the end of subparagraph (X), by striking the period
at the end of subparagraph (Y) and inserting ``, and'', and by
adding at the end the following new subparagraph:
``(Z) section 24(j)(2) (relating to excess advance
payments).''.
(B) Section 6211(b)(4)(A) of such Code, as amended by the
preceding provisions of this subtitle, is amended--
(i) by striking ``24(d)'' and inserting ``24 by reason
of subsections (d) and (i)(1) thereof'', and
(ii) by striking ``and 6428B'' and inserting ``6428B,
and 7527A''.
(C) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended--
(i) by inserting ``24,'' before ``25A'', and
(ii) by striking `` or 6431'' and inserting ``6431, or
7527A''.
(D) The table of sections for chapter 77 of the Internal
Revenue Code of 1986 is amended by inserting after the item
relating to section 7527 the following new item:
``Sec. 7527A. Advance payment of child tax credit.''.
(5) Appropriations to carry out advance payments.--Immediately
upon the enactment of this Act, in addition to amounts otherwise
available, there are appropriated for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated:
(A) $397,200,000 to remain available until September 30,
2022, for necessary expenses for the Internal Revenue Service
to carry out this section (and the amendments made by this
section), which shall supplement and not supplant any other
appropriations that may be available for this purpose, and
(B) $16,200,000 to remain available until September 30,
2022, for necessary expenses for the Bureau of the Fiscal
Service to carry out this section (and the amendments made by
this section), which shall supplement and not supplant any
other appropriations that may be available for this purpose.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
(2) Establishment of advance payment program.--The Secretary of
the Treasury (or the Secretary's designee) shall establish the
program described in section 7527A of the Internal Revenue Code of
1986 as soon as practicable after the date of the enactment of this
Act, except that the Secretary shall ensure that the timing of the
establishment of such program does not interfere with carrying out
section 6428B(g) as rapidly as possible.
SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.
(a) In General.--Section 24 of the Internal Revenue Code of 1986,
as amended by the preceding provisions of this Act, is amended by
adding at the end the following new subsection:
``(k) Application of Credit in Possessions.--
``(1) Mirror code possessions.--
``(A) In general.--The Secretary shall pay to each
possession of the United States with a mirror code tax system
amounts equal to the loss (if any) to that possession by reason
of the application of this section (determined without regard
to this subsection) with respect to taxable years beginning
after 2020. Such amounts shall be determined by the Secretary
based on information provided by the government of the
respective possession.
``(B) Coordination with credit allowed against united
states income taxes.--No credit shall be allowed under this
section for any taxable year to any individual to whom a credit
is allowable against taxes imposed by a possession of the
United States with a mirror code tax system by reason of the
application of this section in such possession for such taxable
year.
``(C) Mirror code tax system.--For purposes of this
paragraph, the term `mirror code tax system' means, with
respect to any possession of the United States, the income tax
system of such possession if the income tax liability of the
residents of such possession under such system is determined by
reference to the income tax laws of the United States as if
such possession were the United States.
``(2) Puerto rico.--
``(A) Application to taxable years in 2021.--
``(i) For application of refundable credit to residents
of Puerto Rico, see subsection (i)(1).
``(ii) For nonapplication of advance payment to
residents of Puerto Rico, see section 7527A(e)(4)(A).
``(B) Application to taxable years after 2021.--In the case
of any bona fide resident of Puerto Rico (within the meaning of
section 937(a)) for any taxable year beginning after December
31, 2021--
``(i) the credit determined under this section shall be
allowable to such resident, and
``(ii) subsection (d)(1)(B)(ii) shall be applied
without regard to the phrase `in the case of a taxpayer
with 3 or more qualifying children'.
``(3) American samoa.--
``(A) In general.--The Secretary shall pay to American
Samoa amounts estimated by the Secretary as being equal to the
aggregate benefits that would have been provided to residents
of American Samoa by reason of the application of this section
for taxable years beginning after 2020 if the provisions of
this section had been in effect in American Samoa (applied as
if American Samoa were the United States and without regard to
the application of this section to bona fide residents of
Puerto Rico under subsection (i)(1)).
``(B) Distribution requirement.--Subparagraph (A) shall not
apply unless American Samoa has a plan, which has been approved
by the Secretary, under which American Samoa will promptly
distribute such payments to its residents.
``(C) Coordination with credit allowed against united
states income taxes.--
``(i) In general.--In the case of a taxable year with
respect to which a plan is approved under subparagraph (B),
this section (other than this subsection) shall not apply
to any individual eligible for a distribution under such
plan.
``(ii) Application of section in event of absence of
approved plan.--In the case of a taxable year with respect
to which a plan is not approved under subparagraph (B)--
``(I) if such taxable year begins in 2021,
subsection (i)(1) shall be applied by substituting
`bona fide resident of Puerto Rico or American Samoa'
for `bona fide resident of Puerto Rico', and
``(II) if such taxable year begins after December
31, 2021, rules similar to the rules of paragraph
(2)(B) shall apply with respect to bona fide residents
of American Samoa (within the meaning of section
937(a)).
``(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this subsection
shall be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
PART 3--EARNED INCOME TAX CREDIT
SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS
WITH NO QUALIFYING CHILDREN.
(a) Special Rules for 2021.--Section 32 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
subsection:
``(n) Special Rules for Individuals Without Qualifying Children.--
In the case of any taxable year beginning after December 31, 2020, and
before January 1, 2022--
``(1) Decrease in minimum age for credit.--
``(A) In general.--Subsection (c)(1)(A)(ii)(II) shall be
applied by substituting `the applicable minimum age' for `age
25'.
``(B) Applicable minimum age.--For purposes of this
paragraph, the term `applicable minimum age' means--
``(i) except as otherwise provided in this
subparagraph, age 19,
``(ii) in the case of a specified student (other than a
qualified former foster youth or a qualified homeless
youth), age 24, and
``(iii) in the case of a qualified former foster youth
or a qualified homeless youth, age 18.
``(C) Specified student.--For purposes of this paragraph,
the term `specified student' means, with respect to any taxable
year, an individual who is an eligible student (as defined in
section 25A(b)(3)) during at least 5 calendar months during the
taxable year.
``(D) Qualified former foster youth.--For purposes of this
paragraph, the term `qualified former foster youth' means an
individual who--
``(i) on or after the date that such individual
attained age 14, was in foster care provided under the
supervision or administration of an entity administering
(or eligible to administer) a plan under part B or part E
of title IV of the Social Security Act (without regard to
whether Federal assistance was provided with respect to
such child under such part E), and
``(ii) provides (in such manner as the Secretary may
provide) consent for entities which administer a plan under
part B or part E of title IV of the Social Security Act to
disclose to the Secretary information related to the status
of such individual as a qualified former foster youth.
``(E) Qualified homeless youth.--For purposes of this
paragraph, the term `qualified homeless youth' means, with
respect to any taxable year, an individual who certifies, in a
manner as provided by the Secretary, that such individual is
either an unaccompanied youth who is a homeless child or youth,
or is unaccompanied, at risk of homelessness, and self-
supporting.
``(2) Elimination of maximum age for credit.--Subsection
(c)(1)(A)(ii)(II) shall be applied without regard to the phrase
`but not attained age 65'.
``(3) Increase in credit and phaseout percentages.--The table
contained in subsection (b)(1) shall be applied by substituting
`15.3' for `7.65' each place it appears therein.
``(4) Increase in earned income and phaseout amounts.--
``(A) In general.--The table contained in subsection
(b)(2)(A) shall be applied--
``(i) by substituting `$9,820' for `$4,220', and
``(ii) by substituting `$11,610' for `$5,280'.
``(B) Coordination with inflation adjustment.--Subsection
(j) shall not apply to any dollar amount specified in this
paragraph.''.
(b) Information Return Matching.--As soon as practicable, the
Secretary of the Treasury (or the Secretary's delegate) shall develop
and implement procedures to use information returns under section 6050S
(relating to returns relating to higher education tuition and related
expenses) to check the status of individuals as specified students for
purposes of section 32(n)(1)(B)(ii) of the Internal Revenue Code of
1986 (as added by this section).
(c) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2020.
SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE
OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN IDENTIFICATION
REQUIREMENTS.
(a) In General.--Section 32(c)(1) of the Internal Revenue Code of
1986 is amended by striking subparagraph (F).
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2020.
SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.
(a) In General.--Section 32(d) of the Internal Revenue Code of 1986
is amended--
(1) by striking ``Married Individuals.--In the case of'' and
inserting the following: ``Married Individuals.--
``(1) In general.--In the case of'', and
(2) by adding at the end the following new paragraph:
``(2) Determination of marital status.--For purposes of this
section--
``(A) In general.--Except as provided in subparagraph (B),
marital status shall be determined under section 7703(a).
``(B) Special rule for separated spouse.--An individual
shall not be treated as married if such individual--
``(i) is married (as determined under section 7703(a))
and does not file a joint return for the taxable year,
``(ii) resides with a qualifying child of the
individual for more than one-half of such taxable year, and
``(iii)(I) during the last 6 months of such taxable
year, does not have the same principal place of abode as
the individual's spouse, or
``(II) has a decree, instrument, or agreement (other
than a decree of divorce) described in section 121(d)(3)(C)
with respect to the individual's spouse and is not a member
of the same household with the individual's spouse by the
end of the taxable year.''.
(b) Conforming Amendments.--
(1) Section 32(c)(1)(A) of such Code is amended by striking the
last sentence.
(2) Section 32(c)(1)(E)(ii) of such Code is amended by striking
``(within the meaning of section 7703)''.
(3) Section 32(d)(1) of such Code, as amended by subsection
(a), is amended by striking ``(within the meaning of section
7703)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST.
(a) In General.--Section 32(i) of the Internal Revenue Code of 1986
is amended by striking ``$2,200'' and inserting ``$10,000''.
(b) Inflation Adjustment.--Section 32(j)(1) of such Code is
amended--
(1) in the matter preceding subparagraph (A), by inserting
``(2021 in the case of the dollar amount in subsection (i)(1))''
after ``2015'',
(2) in subparagraph (B)(i)--
(A) by striking ``subsections (b)(2)(A) and (i)(1)'' and
inserting ``subsection (b)(2)(A)'', and
(B) by striking ``and'' at the end,
(3) by striking the period at the end of subparagraph (B)(ii)
and inserting ``, and'', and
(4) by inserting after subparagraph (B)(ii) the following new
clause:
``(iii) in the case of the $10,000 amount in subsection
(i)(1), `calendar year 2020' for `calendar year 2016'.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS OF
THE UNITED STATES.
(a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new section:
``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF
THE UNITED STATES.
``(a) Puerto Rico.--
``(1) In general.--With respect to calendar year 2021 and each
calendar year thereafter, the Secretary shall, except as otherwise
provided in this subsection, make payments to Puerto Rico equal
to--
``(A) the specified matching amount for such calendar year,
plus
``(B) in the case of calendar years 2021 through 2025, the
lesser of--
``(i) the expenditures made by Puerto Rico during such
calendar year for education efforts with respect to
individual taxpayers and tax return preparers relating to
the earned income tax credit, or
``(ii) $1,000,000.
``(2) Requirement to reform earned income tax credit.--The
Secretary shall not make any payments under paragraph (1) with
respect to any calendar year unless Puerto Rico has in effect an
earned income tax credit for taxable years beginning in or with
such calendar year which (relative to the earned income tax credit
which was in effect for taxable years beginning in or with calendar
year 2019) increases the percentage of earned income which is
allowed as a credit for each group of individuals with respect to
which such percentage is separately stated or determined in a
manner designed to substantially increase workforce participation.
``(3) Specified matching amount.--For purposes of this
subsection--
``(A) In general.--The term `specified matching amount'
means, with respect to any calendar year, the lesser of--
``(i) the excess (if any) of--
``(I) the cost to Puerto Rico of the earned income
tax credit for taxable years beginning in or with such
calendar year, over
``(II) the base amount for such calendar year, or
``(ii) the product of 3, multiplied by the base amount
for such calendar year.
``(B) Base amount.--
``(i) Base amount for 2021.--In the case of calendar
year 2021, the term `base amount' means the greater of--
``(I) the cost to Puerto Rico of the earned income
tax credit for taxable years beginning in or with
calendar year 2019 (rounded to the nearest multiple of
$1,000,000), or
``(II) $200,000,000.
``(ii) Inflation adjustment.--In the case of any
calendar year after 2021, the term `base amount' means the
dollar amount determined under clause (i) increased by an
amount equal to--
``(I) such dollar amount, multiplied by--
``(II) the cost-of-living adjustment determined
under section 1(f)(3) for such calendar year,
determined by substituting `calendar year 2020' for
`calendar year 2016' in subparagraph (A)(ii) thereof.
Any amount determined under this clause shall be rounded to
the nearest multiple of $1,000,000.
``(4) Rules related to payments.--
``(A) Timing of payments.--The Secretary shall make
payments under paragraph (1) for any calendar year--
``(i) after receipt of such information as the
Secretary may require to determine such payments, and
``(ii) except as provided in clause (i), within a
reasonable period of time before the due date for
individual income tax returns (as determined under the laws
of Puerto Rico) for taxable years which began on the first
day of such calendar year.
``(B) Information.--The Secretary may require the reporting
of such information as the Secretary may require to carry out
this subsection.
``(C) Determination of cost of earned income tax credit.--
For purposes of this subsection, the cost to Puerto Rico of the
earned income tax credit shall be determined by the Secretary
on the basis of the laws of Puerto Rico and shall include
reductions in revenues received by Puerto Rico by reason of
such credit and refunds attributable to such credit, but shall
not include any administrative costs with respect to such
credit.
``(b) Possessions With Mirror Code Tax Systems.--
``(1) In general.--With respect to calendar year 2021 and each
calendar year thereafter, the Secretary shall, except as otherwise
provided in this subsection, make payments to the Virgin Islands,
Guam, and the Commonwealth of the Northern Mariana Islands equal
to--
``(A) the cost to such possession of the earned income tax
credit for taxable years beginning in or with such calendar
year, plus
``(B) in the case of calendar years 2021 through 2025, the
lesser of--
``(i) the expenditures made by such possession during
such calendar year for education efforts with respect to
individual taxpayers and tax return preparers relating to
such earned income tax credit, or
``(ii) $50,000.
``(2) Application of certain rules.--Rules similar to the rules
of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply
for purposes of this subsection.
``(c) American Samoa.--
``(1) In general.--With respect to calendar year 2021 and each
calendar year thereafter, the Secretary shall, except as otherwise
provided in this subsection, make payments to American Samoa equal
to--
``(A) the lesser of--
``(i) the cost to American Samoa of the earned income
tax credit for taxable years beginning in or with such
calendar year, or
``(ii) $16,000,000, plus
``(B) in the case of calendar years 2021 through 2025, the
lesser of--
``(i) the expenditures made by American Samoa during
such calendar year for education efforts with respect to
individual taxpayers and tax return preparers relating to
such earned income tax credit, or
``(ii) $50,000.
``(2) Requirement to enact and maintain an earned income tax
credit.--The Secretary shall not make any payments under paragraph
(1) with respect to any calendar year unless American Samoa has in
effect an earned income tax credit for taxable years beginning in
or with such calendar year which allows a refundable tax credit to
individuals on the basis of the taxpayer's earned income which is
designed to substantially increase workforce participation.
``(3) Inflation adjustment.--In the case of any calendar year
after 2021, the $16,000,000 amount in paragraph (1)(A)(ii) shall be
increased by an amount equal to--
``(A) such dollar amount, multiplied by--
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by
substituting `calendar year 2020' for `calendar year 2016' in
subparagraph (A)(ii) thereof.
Any increase determined under this clause shall be rounded to the
nearest multiple of $100,000.
``(4) Application of certain rules.--Rules similar to the rules
of subparagraphs (A), (B), and (C) of subsection (a)(4) shall apply
for purposes of this subsection.
``(d) Treatment of Payments.--For purposes of section 1324 of title
31, United States Code, the payments under this section shall be
treated in the same manner as a refund due from a credit provision
referred to in subsection (b)(2) of such section.''.
(b) Clerical Amendment.--The table of sections for chapter 77 of
the Internal Revenue Code of 1986 is amended by adding at the end the
following new item:
``Sec. 7530. Application of earned income tax credit to possessions of
the United States.''.
SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED INCOME FOR
PURPOSES OF EARNED INCOME TAX CREDIT.
(a) In General.--If the earned income of the taxpayer for the
taxpayer's first taxable year beginning in 2021 is less than the earned
income of the taxpayer for the taxpayer's first taxable year beginning
in 2019, the credit allowed under section 32 of the Internal Revenue
Code of 1986 may, at the election of the taxpayer, be determined by
substituting--
(1) such earned income for the taxpayer's first taxable year
beginning in 2019, for
(2) such earned income for the taxpayer's first taxable year
beginning in 2021.
(b) Earned Income.--
(1) In general.--For purposes of this section, the term
``earned income'' has the meaning given such term under section
32(c) of the Internal Revenue Code of 1986.
(2) Application to joint returns.--For purposes of subsection
(a), in the case of a joint return, the earned income of the
taxpayer for the first taxable year beginning in 2019 shall be the
sum of the earned income of each spouse for such taxable year.
(c) Special Rules.--
(1) Errors treated as mathematical errors.--For purposes of
section 6213 of the Internal Revenue Code of 1986, an incorrect use
on a return of earned income pursuant to subsection (a) shall be
treated as a mathematical or clerical error.
(2) No effect on determination of gross income, etc.--Except as
otherwise provided in this subsection, the Internal Revenue Code of
1986 shall be applied without regard to any substitution under
subsection (a).
(d) Treatment of Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary of the Treasury shall pay to each possession of the
United States which has a mirror code tax system amounts equal to
the loss (if any) to that possession by reason of the application
of the provisions of this section (other than this subsection) with
respect to section 32 of the Internal Revenue Code of 1986. Such
amounts shall be determined by the Secretary of the Treasury based
on information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary of the
Treasury shall pay to each possession of the United States which
does not have a mirror code tax system amounts estimated by the
Secretary of the Treasury as being equal to the aggregate benefits
(if any) that would have been provided to residents of such
possession by reason of the provisions of this section (other than
this subsection) with respect to section 32 of the Internal Revenue
Code of 1986 if a mirror code tax system had been in effect in such
possession. The preceding sentence shall not apply unless the
respective possession has a plan, which has been approved by the
Secretary of the Treasury, under which such possession will
promptly distribute such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the
term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this section shall
be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
PART 4--DEPENDENT CARE ASSISTANCE
SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT CARE
TAX CREDIT.
(a) In General.--Section 21 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subsection:
``(g) Special Rules for 2021.--In the case of any taxable year
beginning after December 31, 2020, and before January 1, 2022--
``(1) Credit made refundable.--If the taxpayer (in the case of
a joint return, either spouse) has a principal place of abode in
the United States (determined as provided in section 32) for more
than one-half of the taxable year, the credit allowed under
subsection (a) shall be treated as a credit allowed under subpart C
(and not allowed under this subpart).
``(2) Increase in dollar limit on amount creditable.--
Subsection (c) shall be applied--
``(A) by substituting `$8,000' for `$3,000' in paragraph
(1) thereof, and
``(B) by substituting `$16,000' for `$6,000' in paragraph
(2) thereof.
``(3) Increase in applicable percentage.--Subsection (a)(2)
shall be applied--
``(A) by substituting `50 percent' for `35 percent', and
``(B) by substituting `$125,000' for `$15,000'.
``(4) Application of phaseout to high income individuals.--
``(A) In general.--Subsection (a)(2) shall be applied by
substituting `the phaseout percentage' for `20 percent'.
``(B) Phaseout percentage.--The term `phaseout percentage'
means 20 percent reduced (but not below zero) by 1 percentage
point for each $2,000 (or fraction thereof) by which the
taxpayer's adjusted gross income for the taxable year exceeds
$400,000.''.
(b) Application of Credit in Possessions.--Section 21 of such Code,
as amended by subsection (a), is amended by adding at the end the
following new subsection:
``(h) Application of Credit in Possessions.--
``(1) Payment to possessions with mirror code tax systems.--The
Secretary shall pay to each possession of the United States with a
mirror code tax system amounts equal to the loss (if any) to that
possession by reason of the application of this section (determined
without regard to this subsection) with respect to taxable years
beginning in or with 2021. Such amounts shall be determined by the
Secretary based on information provided by the government of the
respective possession.
``(2) Payments to other possessions.--The Secretary shall pay
to each possession of the United States which does not have a
mirror code tax system amounts estimated by the Secretary as being
equal to the aggregate benefits that would have been provided to
residents of such possession by reason of this section with respect
to taxable years beginning in or with 2021 if a mirror code tax
system had been in effect in such possession. The preceding
sentence shall not apply unless the respective possession has a
plan, which has been approved by the Secretary, under which such
possession will promptly distribute such payments to its residents.
``(3) Coordination with credit allowed against united states
income taxes.--In the case of any taxable year beginning in or with
2021, no credit shall be allowed under this section to any
individual--
``(A) to whom a credit is allowable against taxes imposed
by a possession with a mirror code tax system by reason of this
section, or
``(B) who is eligible for a payment under a plan described
in paragraph (2).
``(4) Mirror code tax system.--For purposes of this subsection,
the term `mirror code tax system' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
``(5) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this subsection
shall be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.''.
(c) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of such Code, as amended by the
preceding provisions of this Act, is amended by inserting ``21 by
reason of subsection (g) thereof,'' before ``24''.
(2) Section 1324(b)(2) of title 31, United States Code (as
amended by the preceding provisions of this title), is amended by
inserting ``21,'' before ``24''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE
ASSISTANCE.
(a) In General.--Section 129(a)(2) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
``(D) Special rule for 2021.--In the case of any taxable
year beginning after December 31, 2020, and before January 1,
2022, subparagraph (A) shall be applied by substituting
`$10,500 (half such dollar amount' for `$5,000 ($2,500'.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2020.
(c) Retroactive Plan Amendments.--A plan that otherwise satisfies
all applicable requirements of sections 125 and 129 of the Internal
Revenue Code of 1986 (including any rules or regulations thereunder)
shall not fail to be treated as a cafeteria plan or dependent care
assistance program merely because such plan is amended pursuant to a
provision under this section and such amendment is retroactive, if--
(1) such amendment is adopted no later than the last day of the
plan year in which the amendment is effective, and
(2) the plan is operated consistent with the terms of such
amendment during the period beginning on the effective date of the
amendment and ending on the date the amendment is adopted.
PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE
SEC. 9641. PAYROLL CREDITS.
(a) In General.--Chapter 21 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subchapter:
``Subchapter D--Credits
``Sec. 3131. Credit for paid sick leave.
``Sec. 3132. Payroll credit for paid family leave.
``Sec. 3133. Special rule related to tax on employers.
``SEC. 3131. CREDIT FOR PAID SICK LEAVE.
``(a) In General.--In the case of an employer, there shall be
allowed as a credit against applicable employment taxes for each
calendar quarter an amount equal to 100 percent of the qualified sick
leave wages paid by such employer with respect to such calendar
quarter.
``(b) Limitations and Refundability.--
``(1) Wages taken into account.--The amount of qualified sick
leave wages taken into account under subsection (a), plus any
increases under subsection (e), with respect to any individual
shall not exceed $200 ($511 in the case of any day any portion of
which is paid sick time described in paragraph (1), (2), or (3) of
section 5102(a) of the Emergency Paid Sick Leave Act, applied with
the modification described in subsection (c)(2)(A)(i)) for any day
(or portion thereof) for which the individual is paid qualified
sick leave wages.
``(2) Overall limitation on number of days taken into
account.--The aggregate number of days taken into account under
paragraph (1) for any calendar quarter shall not exceed the excess
(if any) of--
``(A) 10, over
``(B) the aggregate number of days so taken into account
during preceding calendar quarters in such calendar year (other
than the first quarter of calendar year 2021).
``(3) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the applicable employment taxes for such calendar
quarter on the wages paid with respect to the employment of all
employees of the employer.
``(4) Refundability of excess credit.--
``(A) Credit is refundable.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (3)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(B) Advancing credit.--In anticipation of the credit,
including the refundable portion under subparagraph (A), the
credit shall be advanced, according to forms and instructions
provided by the Secretary, up to an amount calculated under
subsection (a), subject to the limits under paragraph (1) and
(2), all calculated through the end of the most recent payroll
period in the quarter.
``(c) Qualified Sick Leave Wages.--For purposes of this section--
``(1) In general.--The term `qualified sick leave wages' means
wages paid by an employer which would be required to be paid by
reason of the Emergency Paid Sick Leave Act as if such Act applied
after March 31, 2021.
``(2) Rules of application.--For purposes of determining
whether wages are qualified sick leave wages under paragraph (1)--
``(A) In general.--The Emergency Paid Sick Leave Act shall
be applied--
``(i) by inserting `, the employee is seeking or
awaiting the results of a diagnostic test for, or a medical
diagnosis of, COVID-19 and such employee has been exposed
to COVID-19 or the employee's employer has requested such
test or diagnosis, or the employee is obtaining
immunization related to COVID-19 or recovering from any
injury, disability, illness, or condition related to such
immunization' after `medical diagnosis' in section
5102(a)(3) thereof, and
``(ii) by applying section 5102(b)(1) of such Act
separately with respect to each calendar year after 2020
(and, in the case of calendar year 2021, without regard to
the first quarter thereof).
``(B) Leave must meet requirements.--If an employer fails
to comply with any requirement of such Act (determined without
regard to section 5109 thereof) with respect to paid sick time
(as defined in section 5110 of such Act), amounts paid by such
employer with respect to such paid sick time shall not be taken
into account as qualified sick leave wages. For purposes of the
preceding sentence, an employer which takes an action described
in section 5104 of such Act shall be treated as failing to meet
a requirement of such Act.
``(d) Allowance of Credit for Certain Health Plan Expenses.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer's
qualified health plan expenses as are properly allocable to the
qualified sick leave wages for which such credit is so allowed.
``(2) Qualified health plan expenses.--For purposes of this
subsection, the term `qualified health plan expenses' means amounts
paid or incurred by the employer to provide and maintain a group
health plan (as defined in section 5000(b)(1)), but only to the
extent that such amounts are excluded from the gross income of
employees by reason of section 106(a).
``(3) Allocation rules.--For purposes of this section,
qualified health plan expenses shall be allocated to qualified sick
leave wages in such manner as the Secretary may prescribe. Except
as otherwise provided by the Secretary, such allocation shall be
treated as properly made if made on the basis of being pro rata
among covered employees and pro rata on the basis of periods of
coverage (relative to the time periods of leave to which such wages
relate).
``(e) Allowance of Credit for Amounts Paid Under Certain
Collectively Bargained Agreements.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by the sum of--
``(A) so much of the employer's collectively bargained
defined benefit pension plan contributions as are properly
allocable to the qualified sick leave wages for which such
credit is so allowed, plus
``(B) so much of the employer's collectively bargained
apprenticeship program contributions as are properly allocable
to the qualified sick leave wages for which such credit is so
allowed.
``(2) Collectively bargained defined benefit pension plan
contributions.--For purposes of this subsection--
``(A) In general.--The term `collectively bargained defined
benefit pension plan contributions' means, with respect to any
calendar quarter, contributions which--
``(i) are paid or incurred by an employer during the
calendar quarter on behalf of its employees to a defined
benefit plan (as defined in section 414(j)), which meets
the requirements of section 401(a),
``(ii) are made based on a pension contribution rate,
and
``(iii) are required to be made pursuant to the terms
of a collective bargaining agreement in effect with respect
to such calendar quarter.
``(B) Pension contribution rate.--The term `pension
contribution rate' means the contribution rate that the
employer is obligated to pay on behalf of its employees under
the terms of a collective bargaining agreement for benefits
under a defined benefit plan under such agreement, as such rate
is applied to contribution base units (as defined by section
4001(a)(11) of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1301(a)(11)).
``(C) Allocation rules.--The amount of collectively
bargained defined benefit pension plan contributions allocated
to qualified sick leave wages for any calendar quarter shall be
the product of--
``(i) the pension contribution rate (expressed as an
hourly rate), and
``(ii) the number of hours for which qualified sick
leave wages were provided to employees covered under the
collective bargaining agreement described in subparagraph
(A)(iii) during the calendar quarter.
``(3) Collectively bargained apprenticeship program
contributions.--For purposes of this section--
``(A) In general.--The term `collectively bargained
apprenticeship program contributions' means, with respect to
any calendar quarter, contributions which--
``(i) are paid or incurred by an employer on behalf of
its employees with respect to the calendar quarter to a
registered apprenticeship program,
``(ii) are made based on an apprenticeship program
contribution rate, and
``(iii) are required to be made pursuant to the terms
of a collective bargaining agreement that is in effect with
respect to such calendar quarter.
``(B) Registered apprenticeship program.--The term
`registered apprenticeship program' means an apprenticeship
registered under the Act of August 16, 1937 (commonly known as
the `National Apprenticeship Act'; 50 Stat. 664, chapter 663;
29 U.S.C. 50 et seq.) that meets the standards of subpart A of
part 29 and part 30 of title 29, Code of Federal Regulations.
``(C) Apprenticeship program contribution rate.--The term
`apprenticeship program contribution rate' means the
contribution rate that the employer is obligated to pay on
behalf of its employees under the terms of a collective
bargaining agreement for benefits under a registered
apprenticeship program under such agreement, as such rate is
applied to contribution base units (as defined by section
4001(a)(11) of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1301(a)(11)).
``(D) Allocation rules.--The amount of collectively
bargained apprenticeship program contributions allocated to
qualified sick leave wages for any calendar quarter shall be
the product of--
``(i) the apprenticeship program contribution rate
(expressed as an hourly rate), and
``(ii) the number of hours for which qualified sick
leave wages were provided to employees covered under the
collective bargaining agreement described in subparagraph
(A)(iii) during the calendar quarter.
``(f) Definitions and Special Rules.--
``(1) Applicable employment taxes.--For purposes of this
section, the term `applicable employment taxes' means the
following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b).
``(2) Wages.--For purposes of this section, the term `wages'
means wages (as defined in section 3121(a), determined without
regard to paragraphs (1) through (22) of section 3121(b)) and
compensation (as defined in section 3231(e), determined without
regard to the sentence in paragraph (1) thereof which begins `Such
term does not include remuneration').
``(3) Denial of double benefit.--For purposes of chapter 1, the
gross income of the employer, for the taxable year which includes
the last day of any calendar quarter with respect to which a credit
is allowed under this section, shall be increased by the amount of
such credit. Any wages taken into account in determining the credit
allowed under this section shall not be taken into account for
purposes of determining the credit allowed under sections 45A, 45P,
45S, 51, 3132, and 3134. In the case of any credit allowed under
section 2301 of the CARES Act or section 41 with respect to wages
taken into account under this section, the credit allowed under
this section shall be reduced by the portion of the credit allowed
under such section 2301 or section 41 which is attributable to such
wages.
``(4) Election to not take certain wages into account.--This
section shall not apply to so much of the qualified sick leave
wages paid by an eligible employer as such employer elects (at such
time and in such manner as the Secretary may prescribe) to not take
into account for purposes of this section.
``(5) Certain governmental employers.--No credit shall be
allowed under this section to the Government of the United States
or to any agency or instrumentality thereof. The preceding sentence
shall not apply to any organization described in section 501(c)(1)
and exempt from tax under section 501(a).
``(6) Extension of limitation on assessment.--Notwithstanding
section 6501, the limitation on the time period for the assessment
of any amount attributable to a credit claimed under this section
shall not expire before the date that is 5 years after the later
of--
``(A) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(B) the date on which such return is treated as filed
under section 6501(b)(2).
``(7) Coordination with certain programs.--
``(A) In general.--This section shall not apply to so much
of the qualified sick leave wages paid by an eligible employer
as are taken into account as payroll costs in connection with--
``(i) a covered loan under section 7(a)(37) or 7A of
the Small Business Act,
``(ii) a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
``(iii) a restaurant revitalization grant under section
5003 of the American Rescue Plan Act of 2021.
``(B) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll costs
paid during the covered period shall not fail to be treated as
qualified sick leave wages under this section by reason of
subparagraph (A)(i) to the extent that--
``(i) a covered loan of the taxpayer under section
7(a)(37) of the Small Business Act is not forgiven by
reason of a decision under section 7(a)(37)(J) of such Act,
or
``(ii) a covered loan of the taxpayer under section 7A
of the Small Business Act is not forgiven by reason of a
decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in
section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
``(g) Regulations.--The Secretary shall prescribe such regulations
or other guidance as may be necessary to carry out the purposes of this
section, including--
``(1) regulations or other guidance to prevent the avoidance of
the purposes of the limitations under this section,
``(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section,
``(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section,
``(4) regulations or other guidance for recapturing the benefit
of credits determined under this section in cases where there is a
subsequent adjustment to the credit determined under subsection
(a),
``(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid sick
time required to be provided under the Emergency Paid Sick Leave
Act,
``(6) regulations or other guidance to permit the advancement
of the credit determined under subsection (a), and
``(7) regulations or other guidance with respect to the
allocation, reporting, and substantiation of collectively bargained
defined benefit pension plan contributions and collectively
bargained apprenticeship program contributions.
``(h) Application of Section.--This section shall apply only to
wages paid with respect to the period beginning on April 1, 2021, and
ending on September 30, 2021.
``(i) Treatment of Deposits.--The Secretary shall waive any penalty
under section 6656 for any failure to make a deposit of applicable
employment taxes if the Secretary determines that such failure was due
to the anticipation of the credit allowed under this section.
``(j) Non-discrimination Requirement.--No credit shall be allowed
under this section to any employer for any calendar quarter if such
employer, with respect to the availability of the provision of
qualified sick leave wages to which this section otherwise applies for
such calendar quarter, discriminates in favor of highly compensated
employees (within the meaning of section 414(q)), full-time employees,
or employees on the basis of employment tenure with such employer.
``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.
``(a) In General.--In the case of an employer, there shall be
allowed as a credit against applicable employment taxes for each
calendar quarter an amount equal to 100 percent of the qualified family
leave wages paid by such employer with respect to such calendar
quarter.
``(b) Limitations and Refundability.--
``(1) Wages taken into account.--The amount of qualified family
leave wages taken into account under subsection (a), plus any
increases under subsection (e), with respect to any individual
shall not exceed--
``(A) for any day (or portion thereof) for which the
individual is paid qualified family leave wages, $200, and
``(B) in the aggregate with respect to all calendar
quarters, $12,000.
``(2) Credit limited to certain employment taxes.--The credit
allowed by subsection (a) with respect to any calendar quarter
shall not exceed the applicable employment taxes for such calendar
quarter (reduced by any credits allowed under section 3131) on the
wages paid with respect to the employment of all employees of the
employer.
``(3) Refundability of excess credit.--
``(A) Credit is refundable.--If the amount of the credit
under subsection (a) exceeds the limitation of paragraph (2)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(B) Advancing credit.--In anticipation of the credit,
including the refundable portion under subparagraph (A), the
credit shall be advanced, according to forms and instructions
provided by the Secretary, up to an amount calculated under
subsection (a), subject to the limits under paragraph (1) and
(2), all calculated through the end of the most recent payroll
period in the quarter.
``(c) Qualified Family Leave Wages.--
``(1) In general.--For purposes of this section, the term
`qualified family leave wages' means wages paid by an employer
which would be required to be paid by reason of the Emergency
Family and Medical Leave Expansion Act (including the amendments
made by such Act) as if such Act (and amendments made by such Act)
applied after March 31, 2021.
``(2) Rules of application.--
``(A) In general.--For purposes of determining whether
wages are qualified family leave wages under paragraph (1)--
``(i) section 110(a)(2)(A) of the Family and Medical
Leave Act of 1993 shall be applied by inserting `or any
reason for leave described in section 5102(a) of the
Families First Coronavirus Response Act, or the employee is
seeking or awaiting the results of a diagnostic test for,
or a medical diagnosis of, COVID-19 and such employee has
been exposed to COVID-19 or the employee's employer has
requested such test or diagnosis, or the employee is
obtaining immunization related to COVID-19 or recovering
from any injury, disability, illness, or condition related
to such immunization' after `public health emergency', and
``(ii) section 110(b) of such Act shall be applied--
``(I) without regard to paragraph (1) thereof,
``(II) by striking `after taking leave after such
section for 10 days' in paragraph (2)(A) thereof, and
``(III) by substituting `$12,000' for `$10,000' in
paragraph (2)(B)(ii) thereof.
``(B) Leave must meet requirements.--For purposes of
determining whether wages would be required to be paid under
paragraph (1), if an employer fails to comply with any
requirement of the Family and Medical Leave Act of 1993 or the
Emergency Family and Medical Leave Expansion Act (determined
without regard to any time limitation under section
102(a)(1)(F) of the Family and Medical Leave Act of 1994) with
respect to any leave provided for a qualifying need related to
a public health emergency (as defined in section 110 of such
Act, applied as described in subparagraph (A)(i)), amounts paid
by such employer with respect to such leave shall not be taken
into account as qualified family leave wages. For purposes of
the preceding sentence, an employer which takes an action
described in section 105 of the Family and Medical Leave Act of
1993 shall be treated as failing to meet a requirement of such
Act.
``(d) Allowance of Credit for Certain Health Plan Expenses.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the employer's
qualified health plan expenses as are properly allocable to the
qualified family leave wages for which such credit is so allowed.
``(2) Qualified health plan expenses.--For purposes of this
subsection, the term `qualified health plan expenses' means amounts
paid or incurred by the employer to provide and maintain a group
health plan (as defined in section 5000(b)(1)), but only to the
extent that such amounts are excluded from the gross income of
employees by reason of section 106(a).
``(3) Allocation rules.--For purposes of this section,
qualified health plan expenses shall be allocated to qualified
family leave wages in such manner as the Secretary may prescribe.
Except as otherwise provided by the Secretary, such allocation
shall be treated as properly made if made on the basis of being pro
rata among covered employees and pro rata on the basis of periods
of coverage (relative to the time periods of leave to which such
wages relate).
``(e) Allowance of Credit for Amounts Paid Under Certain
Collectively Bargained Agreements.--
``(1) In general.--The amount of the credit allowed under
subsection (a) shall be increased by so much of the sum of--
``(A) so much of the employer's collectively bargained
defined benefit pension plan contributions as are properly
allocable to the qualified family leave wages for which such
credit is so allowed, plus
``(B) so much of the employer's collectively bargained
apprenticeship program contributions as are properly allocable
to the qualified family leave wages for which such credit is so
allowed.
``(2) Collectively bargained defined benefit pension plan
contributions.--For purposes of this subsection--
``(A) In general.--The term `collectively bargained defined
benefit pension plan contributions' has the meaning given such
term under section 3131(e)(2).
``(B) Allocation rules.--The amount of collectively
bargained defined benefit pension plan contributions allocated
to qualified family leave wages for any calendar quarter shall
be the product of--
``(i) the pension contribution rate (as defined in
section 3131(e)(2)), expressed as an hourly rate, and
``(ii) the number of hours for which qualified family
leave wages were provided to employees covered under the
collective bargaining agreement described in section
3131(e)(2)(A)(iii) during the calendar quarter.
``(3) Collectively bargained apprenticeship program
contributions.--For purposes of this section--
``(A) In general.--The term `collectively bargained
apprenticeship program contributions' has the meaning given
such term under section 3131(e)(3).
``(B) Allocation rules.--For purposes of this section, the
amount of collectively bargained apprenticeship program
contributions allocated to qualified family leave wages for any
calendar quarter shall be the product of--
``(i) the apprenticeship contribution rate (as defined
in section 3131(e)(3)), expressed as an hourly rate, and
``(ii) the number of hours for which qualified family
leave wages were provided to employees covered under the
collective bargaining agreement described in section
3131(e)(3)(A)(iii) during the calendar quarter.
``(f) Definitions and Special Rules.--
``(1) Applicable employment taxes.--For purposes of this
section, the term `applicable employment taxes' means the
following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b).
``(2) Wages.--For purposes of this section, the term `wages'
means wages (as defined in section 3121(a), determined without
regard to paragraphs (1) through (22) of section 3121(b)) and
compensation (as defined in section 3231(e), determined without
regard to the sentence in paragraph (1) thereof which begins `Such
term does not include remuneration').
``(3) Denial of double benefit.--For purposes of chapter 1, the
gross income of the employer, for the taxable year which includes
the last day of any calendar quarter with respect to which a credit
is allowed under this section, shall be increased by the amount of
such credit. Any wages taken into account in determining the credit
allowed under this section shall not be taken into account for
purposes of determining the credit allowed under sections 45A, 45P,
45S, 51, 3131, and 3134. In the case of any credit allowed under
section 2301 of the CARES Act or section 41 with respect to wages
taken into account under this section, the credit allowed under
this section shall be reduced by the portion of the credit allowed
under such section 2301 or section 41 which is attributable to such
wages.
``(4) Election to not take certain wages into account.--This
section shall not apply to so much of the qualified family leave
wages paid by an eligible employer as such employer elects (at such
time and in such manner as the Secretary may prescribe) to not take
into account for purposes of this section.
``(5) Certain governmental employers.--No credit shall be
allowed under this section to the Government of the United States
or to any agency or instrumentality thereof. The preceding sentence
shall not apply to any organization described in section 501(c)(1)
and exempt from tax under section 501(a).
``(6) Extension of limitation on assessment.--Notwithstanding
section 6501, the limitation on the time period for the assessment
of any amount attributable to a credit claimed under this section
shall not expire before the date that is 5 years after the later
of--
``(A) the date on which the original return which includes
the calendar quarter with respect to which such credit is
determined is filed, or
``(B) the date on which such return is treated as filed
under section 6501(b)(2).
``(7) Coordination with certain programs.--
``(A) In general.--This section shall not apply to so much
of the qualified family leave wages paid by an eligible
employer as are taken into account as payroll costs in
connection with--
``(i) a covered loan under section 7(a)(37) or 7A of
the Small Business Act,
``(ii) a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
``(iii) a restaurant revitalization grant under section
5003 of the American Rescue Plan Act of 2021.
``(B) Application where ppp loans not forgiven.--The
Secretary shall issue guidance providing that payroll costs
paid during the covered period shall not fail to be treated as
qualified family leave wages under this section by reason of
subparagraph (A)(i) to the extent that--
``(i) a covered loan of the taxpayer under section
7(a)(37) of the Small Business Act is not forgiven by
reason of a decision under section 7(a)(37)(J) of such Act,
or
``(ii) a covered loan of the taxpayer under section 7A
of the Small Business Act is not forgiven by reason of a
decision under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in
section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
when applied in connection with either such section, have the
same meaning as when used in such section, respectively.
``(g) Regulations.--The Secretary shall prescribe such regulations
or other guidance as may be necessary to carry out the purposes of this
section, including--
``(1) regulations or other guidance to prevent the avoidance of
the purposes of the limitations under this section,
``(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section,
``(3) regulations or other guidance providing for waiver of
penalties for failure to deposit amounts in anticipation of the
allowance of the credit allowed under this section,
``(4) regulations or other guidance for recapturing the benefit
of credits determined under this section in cases where there is a
subsequent adjustment to the credit determined under subsection
(a),
``(5) regulations or other guidance to ensure that the wages
taken into account under this section conform with the paid leave
required to be provided under the Emergency Family and Medical
Leave Expansion Act (including the amendments made by such Act),
``(6) regulations or other guidance to permit the advancement
of the credit determined under subsection (a), and
``(7) regulations or other guidance with respect to the
allocation, reporting, and substantiation of collectively bargained
defined benefit pension plan contributions and collectively
bargained apprenticeship program contributions.
``(h) Application of Section.--This section shall apply only to
wages paid with respect to the period beginning on April 1, 2021, and
ending on September 30, 2021.
``(i) Treatment of Deposits.--The Secretary shall waive any penalty
under section 6656 for any failure to make a deposit of applicable
employment taxes if the Secretary determines that such failure was due
to the anticipation of the credit allowed under this section.
``(j) Non-discrimination Requirement.--No credit shall be allowed
under this section to any employer for any calendar quarter if such
employer, with respect to the availability of the provision of
qualified family leave wages to which this section otherwise applies
for such calendar quarter, discriminates in favor of highly compensated
employees (within the meaning of section 414(q)), full-time employees,
or employees on the basis of employment tenure with such employer.
``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
``(a) In General.--The credit allowed by section 3131 and the
credit allowed by section 3132 shall each be increased by the amount of
the taxes imposed by subsections (a) and (b) of section 3111 and
section 3221(a) on qualified sick leave wages, or qualified family
leave wages, for which credit is allowed under such section 3131 or
3132 (respectively).
``(b) Denial of Double Benefit.--For denial of double benefit with
respect to the credit increase under subsection (a), see sections
3131(f)(3) and 3132(f)(3).''.
(b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``3131, 3132,'' before ``6428''.
(c) Clerical Amendment.--The table of subchapters for chapter 21 of
the Internal Revenue Code of 1986 is amended by adding at the end the
following new item:
``subchapter d--credits''.
(d) Effective Date.--The amendments made by this section shall
apply to amounts paid with respect to calendar quarters beginning after
March 31, 2021.
SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
(a) In General.--In the case of an eligible self-employed
individual, there shall be allowed as a credit against the tax imposed
by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
an amount equal to the qualified sick leave equivalent amount with
respect to the individual.
(b) Eligible Self-employed Individual.--For purposes of this
section--
(1) In general.--The term ``eligible self-employed individual''
means an individual who--
(A) regularly carries on any trade or business within the
meaning of section 1402 of the Internal Revenue Code of 1986,
and
(B) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Paid Sick Leave Act if--
(i) the individual were an employee of an employer
(other than himself or herself), and
(ii) such Act applied after March 31, 2021.
(2) Rules of application.--For purposes of paragraph (1)(B), in
determining whether an individual would be entitled to receive paid
leave under the Emergency Paid Sick Leave Act, such Act shall be
applied--
(A) by inserting ``, the employee is seeking or awaiting
the results of a diagnostic test for, or a medical diagnosis
of, COVID-19 and such employee has been exposed to COVID-19 or
is unable to work pending the results of such test or
diagnosis, or the employee is obtaining immunization related to
COVID-19 or recovering from any injury, disability, illness, or
condition related to such immunization'' after ``medical
diagnosis'' in section 5102(a)(3) of such Act, and
(B) by applying section 5102(b)(1) of such Act separately
with respect to each taxable year.
(c) Qualified Sick Leave Equivalent Amount.--For purposes of this
section--
(1) In general.--The term ``qualified sick leave equivalent
amount'' means, with respect to any eligible self-employed
individual, an amount equal to--
(A) the number of days during the taxable year (but not
more than 10) that the individual is unable to perform services
in any trade or business referred to in section 1402 of the
Internal Revenue Code of 1986 for a reason with respect to
which such individual would be entitled to receive sick leave
as described in subsection (b), multiplied by
(B) the lesser of--
(i) $200 ($511 in the case of any day of paid sick time
described in paragraph (1), (2), or (3) of section 5102(a)
of the Emergency Paid Sick Leave Act, applied with the
modification described in subsection (b)(2)(A)) of this
section, or
(ii) 67 percent (100 percent in the case of any day of
paid sick time described in paragraph (1), (2), or (3) of
section 5102(a) of the Emergency Paid Sick Leave Act) of
the average daily self-employment income of the individual
for the taxable year.
(2) Average daily self-employment income.--For purposes of this
subsection, the term ``average daily self-employment income'' means
an amount equal to--
(A) the net earnings from self-employment of the individual
for the taxable year, divided by
(B) 260.
(3) Election to use prior year net earnings from self-
employment income.--In the case of an individual who elects (at
such time and in such manner as the Secretary may provide) the
application of this paragraph, paragraph (2)(A) shall be applied by
substituting ``the prior taxable year'' for ``the taxable year''.
(4) Election to not take days into account.--Any day shall not
be taken into account under paragraph (1)(A) if the eligible self-
employed individual elects (at such time and in such manner as the
Secretary may prescribe) to not take such day into account for
purposes of such paragraph.
(d) Credit Refundable.--
(1) In general.--The credit determined under this section shall
be treated as a credit allowed to the taxpayer under subpart C of
part IV of subchapter A of chapter 1 of such Code.
(2) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same manner
as a refund due from a credit provision referred to in subsection
(b)(2) of such section.
(e) Special Rules.--
(1) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as the
Secretary may prescribe to establish such individual as an eligible
self-employed individual.
(2) Denial of double benefit.--In the case of an individual who
receives wages (as defined in section 3121(a) of the Internal
Revenue Code of 1986) or compensation (as defined in section
3231(e) of such Code) paid by an employer which are required to be
paid by reason of the Emergency Paid Sick Leave Act, the qualified
sick leave equivalent amount otherwise determined under subsection
(c) of this section shall be reduced (but not below zero) to the
extent that the sum of the amount described in such subsection and
in section 3131(b)(1) of such Code exceeds $2,000 ($5,110 in the
case of any day any portion of which is paid sick time described in
paragraph (1), (2), or (3) of section 5102(a) of the Emergency Paid
Sick Leave Act).
(f) Application of Section.--Only days occurring during the period
beginning on April 1, 2021, and ending on September 30, 2021, may be
taken into account under subsection (c)(1)(A).
(g) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary shall pay to each possession of the United States which
has a mirror code tax system amounts equal to the loss (if any) to
that possession by reason of the application of the provisions of
this section. Such amounts shall be determined by the Secretary
based on information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary shall pay to
each possession of the United States which does not have a mirror
code tax system amounts estimated by the Secretary as being equal
to the aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of this
section if a mirror code tax system had been in effect in such
possession. The preceding sentence shall not apply unless the
respective possession has a plan, which has been approved by the
Secretary, under which such possession will promptly distribute
such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the
term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this subsection
shall be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
(h) Regulations.--The Secretary shall prescribe such regulations or
other guidance as may be necessary to carry out the purposes of this
section, including--
(1) regulations or other guidance to effectuate the purposes of
this section, and
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section.
SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED
INDIVIDUALS.
(a) In General.--In the case of an eligible self-employed
individual, there shall be allowed as a credit against the tax imposed
by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
an amount equal to 100 percent of the qualified family leave equivalent
amount with respect to the individual.
(b) Eligible Self-employed Individual.--For purposes of this
section--
(1) In general.--The term ``eligible self-employed individual''
means an individual who--
(A) regularly carries on any trade or business within the
meaning of section 1402 of the Internal Revenue Code of 1986,
and
(B) would be entitled to receive paid leave during the
taxable year pursuant to the Emergency Family and Medical Leave
Expansion Act if--
(i) the individual were an employee of an employer
(other than himself or herself),
(ii) section 102(a)(1)(F) of the Family and Medical
Leave Act of 1993 applied after March 31, 2021.
(2) Rules of application.--For purposes of paragraph (1)(B), in
determining whether an individual would be entitled to receive paid
leave under the Emergency Family and Medical Leave Act--
(A) section 110(a)(2)(A) of the Family and Medical Leave
Act of 1993 shall be applied by inserting ``or any reason for
leave described in section 5102(a) of the Families First
Coronavirus Response Act, or the employee is seeking or
awaiting the results of a diagnostic test for, or a medical
diagnosis of, COVID-19 and such employee has been exposed to
COVID-19 or is unable to work pending the results of such test
or diagnosis, or the employee is obtaining immunization related
to COVID-19 or recovering from any injury, disability, illness,
or condition related to such immunization'' after ``public
health emergency'', and
(B) section 110(b) of such Act shall be applied--
(i) without regard to paragraph (1) thereof, and
(ii) by striking ``after taking leave after such
section for 10 days'' in paragraph (2)(A) thereof.
(c) Qualified Family Leave Equivalent Amount.--For purposes of this
section--
(1) In general.--The term ``qualified family leave equivalent
amount'' means, with respect to any eligible self-employed
individual, an amount equal to the product of--
(A) the number of days (not to exceed 60) during the
taxable year that the individual is unable to perform services
in any trade or business referred to in section 1402 of the
Internal Revenue Code of 1986 for a reason with respect to
which such individual would be entitled to receive paid leave
as described in subsection (b) of this section, multiplied by
(B) the lesser of--
(i) 67 percent of the average daily self-employment
income of the individual for the taxable year, or
(ii) $200.
(2) Average daily self-employment income.--For purposes of this
subsection, the term ``average daily self-employment income'' means
an amount equal to--
(A) the net earnings from self-employment income of the
individual for the taxable year, divided by
(B) 260.
(3) Election to use prior year net earnings from self-
employment income.--In the case of an individual who elects (at
such time and in such manner as the Secretary may provide) the
application of this paragraph, paragraph (2)(A) shall be applied by
substituting ``the prior taxable year'' for ``the taxable year''.
(4) Coordination with credit for sick leave.--Any day taken
into account in determining the qualified sick leave equivalent
amount with respect to any eligible-self employed individual under
section 9642 shall not be take into account in determining the
qualified family leave equivalent amount with respect to such
individual under this section.
(d) Credit Refundable.--
(1) In general.--The credit determined under this section shall
be treated as a credit allowed to the taxpayer under subpart C of
part IV of subchapter A of chapter 1 of such Code.
(2) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, any refund due from the credit
determined under this section shall be treated in the same manner
as a refund due from a credit provision referred to in subsection
(b)(2) of such section.
(e) Special Rules.--
(1) Documentation.--No credit shall be allowed under this
section unless the individual maintains such documentation as the
Secretary may prescribe to establish such individual as an eligible
self-employed individual.
(2) Denial of double benefit.--In the case of an individual who
receives wages (as defined in section 3121(a) of the Internal
Revenue Code of 1986) or compensation (as defined in section
3231(e) of such Code) paid by an employer which are required to be
paid by reason of the Emergency Family and Medical Leave Expansion
Act, the qualified family leave equivalent amount otherwise
described in subsection (c) of this section shall be reduced (but
not below zero) to the extent that the sum of the amount described
in such subsection and in section 3132(b)(1) of such Code exceeds
$12,000.
(3) References to emergency family and medical leave expansion
act.--Any reference in this section to the Emergency Family and
Medical Leave Expansion Act shall be treated as including a
reference to the amendments made by such Act.
(f) Application of Section.--Only days occurring during the period
beginning on April 1, 2021 and ending on September 30, 2021, may be
taken into account under subsection (c)(1)(A).
(g) Application of Credit in Certain Possessions.--
(1) Payments to possessions with mirror code tax systems.--The
Secretary shall pay to each possession of the United States which
has a mirror code tax system amounts equal to the loss (if any) to
that possession by reason of the application of the provisions of
this section. Such amounts shall be determined by the Secretary
based on information provided by the government of the respective
possession.
(2) Payments to other possessions.--The Secretary shall pay to
each possession of the United States which does not have a mirror
code tax system amounts estimated by the Secretary as being equal
to the aggregate benefits (if any) that would have been provided to
residents of such possession by reason of the provisions of this
section if a mirror code tax system had been in effect in such
possession. The preceding sentence shall not apply unless the
respective possession has a plan, which has been approved by the
Secretary, under which such possession will promptly distribute
such payments to its residents.
(3) Mirror code tax system.--For purposes of this section, the
term ``mirror code tax system'' means, with respect to any
possession of the United States, the income tax system of such
possession if the income tax liability of the residents of such
possession under such system is determined by reference to the
income tax laws of the United States as if such possession were the
United States.
(4) Treatment of payments.--For purposes of section 1324 of
title 31, United States Code, the payments under this subsection
shall be treated in the same manner as a refund due from a credit
provision referred to in subsection (b)(2) of such section.
(h) Regulations.--The Secretary shall prescribe such regulations or
other guidance as may be necessary to carry out the purposes of this
section, including--
(1) regulations or other guidance to prevent the avoidance of
the purposes of this section, and
(2) regulations or other guidance to minimize compliance and
record-keeping burdens under this section.
PART 6--EMPLOYEE RETENTION CREDIT
SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.
(a) In General.--Subchapter D of chapter 21 of subtitle C of the
Internal Revenue Code of 1986, as added by section 9641, is amended by
adding at the end the following:
``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE
DUE TO COVID-19.
``(a) In General.--In the case of an eligible employer, there shall
be allowed as a credit against applicable employment taxes for each
calendar quarter an amount equal to 70 percent of the qualified wages
with respect to each employee of such employer for such calendar
quarter.
``(b) Limitations and Refundability.--
``(1) In general.--
``(A) Wages taken into account.--The amount of qualified
wages with respect to any employee which may be taken into
account under subsection (a) by the eligible employer for any
calendar quarter shall not exceed $10,000.
``(B) Recovery startup businesses.--In the case of an
eligible employer which is a recovery startup business (as
defined in subsection (c)(5)), the amount of the credit allowed
under subsection (a) (after application of subparagraph (A))
for any calendar quarter shall not exceed $50,000.
``(2) Credit limited to employment taxes.--The credit allowed
by subsection (a) with respect to any calendar quarter shall not
exceed the applicable employment taxes (reduced by any credits
allowed under sections 3131 and 3132) on the wages paid with
respect to the employment of all the employees of the eligible
employer for such calendar quarter.
``(3) Refundability of excess credit.--If the amount of the
credit under subsection (a) exceeds the limitation of paragraph (2)
for any calendar quarter, such excess shall be treated as an
overpayment that shall be refunded under sections 6402(a) and
6413(b).
``(c) Definitions.--For purposes of this section--
``(1) Applicable employment taxes.--The term `applicable
employment taxes' means the following:
``(A) The taxes imposed under section 3111(b).
``(B) So much of the taxes imposed under section 3221(a) as
are attributable to the rate in effect under section 3111(b).
``(2) Eligible employer.--
``(A) In general.--The term `eligible employer' means any
employer--
``(i) which was carrying on a trade or business during
the calendar quarter for which the credit is determined
under subsection (a), and
``(ii) with respect to any calendar quarter, for
which--
``(I) the operation of the trade or business
described in clause (i) is fully or partially suspended
during the calendar quarter due to orders from an
appropriate governmental authority limiting commerce,
travel, or group meetings (for commercial, social,
religious, or other purposes) due to the coronavirus
disease 2019 (COVID-19),
``(II) the gross receipts (within the meaning of
section 448(c)) of such employer for such calendar
quarter are less than 80 percent of the gross receipts
of such employer for the same calendar quarter in
calendar year 2019, or
``(III) the employer is a recovery startup business
(as defined in paragraph (5)).
With respect to any employer for any calendar quarter, if
such employer was not in existence as of the beginning of
the same calendar quarter in calendar year 2019, clause
(ii)(II) shall be applied by substituting `2020' for
`2019'.
``(B) Election to use alternative quarter.--At the election
of the employer--
``(i) subparagraph (A)(ii)(II) shall be applied--
``(I) by substituting `for the immediately
preceding calendar quarter' for `for such calendar
quarter', and
``(II) by substituting `the corresponding calendar
quarter in calendar year 2019' for `the same calendar
quarter in calendar year 2019', and
``(ii) the last sentence of subparagraph (A) shall be
applied by substituting `the corresponding calendar quarter
in calendar year 2019' for `the same calendar quarter in
calendar year 2019'.
An election under this subparagraph shall be made at such time
and in such manner as the Secretary shall prescribe.
``(C) Tax-exempt organizations.--In the case of an
organization which is described in section 501(c) and exempt
from tax under section 501(a)--
``(i) clauses (i) and (ii)(I) of subparagraph (A) shall
apply to all operations of such organization, and
``(ii) any reference in this section to gross receipts
shall be treated as a reference to gross receipts within
the meaning of section 6033.
``(3) Qualified wages.--
``(A) In general.--The term `qualified wages' means--
``(i) in the case of an eligible employer for which the
average number of full-time employees (within the meaning
of section 4980H) employed by such eligible employer during
2019 was greater than 500, wages paid by such eligible
employer with respect to which an employee is not providing
services due to circumstances described in subclause (I) or
(II) of paragraph (2)(A)(ii), or
``(ii) in the case of an eligible employer for which
the average number of full-time employees (within the
meaning of section 4980H) employed by such eligible
employer during 2019 was not greater than 500--
``(I) with respect to an eligible employer
described in subclause (I) of paragraph (2)(A)(ii),
wages paid by such eligible employer with respect to an
employee during any period described in such clause, or
``(II) with respect to an eligible employer
described in subclause (II) of such paragraph, wages
paid by such eligible employer with respect to an
employee during such quarter.
``(B) Special rule for employers not in existence in
2019.--In the case of any employer that was not in existence in
2019, subparagraph (A) shall be applied by substituting `2020'
for `2019' each place it appears.
``(C) Severely financially distressed employers.--
``(i) In general.--Notwithstanding subparagraph (A)(i),
in the case of a severely financially distressed employer,
the term `qualified wages' means wages paid by such
employer with respect to an employee during any calendar
quarter.
``(ii) Definition.--The term `severely financially
distressed employer' means an eligible employer as defined
in paragraph (2), determined by substituting `less than 10
percent' for `less than 80 percent' in subparagraph
(A)(ii)(II) thereof.
``(D) Exception.--The term `qualified wages' shall not
include any wages taken into account under sections 41, 45A,
45P, 45S, 51, 1396, 3131, and 3132.
``(4) Wages.--
``(A) In general.--The term `wages' means wages (as defined
in section 3121(a)) and compensation (as defined in section
3231(e)). For purposes of the preceding sentence, in the case
of any organization or entity described in subsection (f)(2),
wages as defined in section 3121(a) shall be determined without
regard to paragraphs (5), (6), (7), (10), and (13) of section
3121(b) (except with respect to services performed in a penal
institution by an inmate thereof).
``(B) Allowance for certain health plan expenses.--
``(i) In general.--Such term shall include amounts paid
by the eligible employer to provide and maintain a group
health plan (as defined in section 5000(b)(1)), but only to
the extent that such amounts are excluded from the gross
income of employees by reason of section 106(a).
``(ii) Allocation rules.--For purposes of this section,
amounts treated as wages under clause (i) shall be treated
as paid with respect to any employee (and with respect to
any period) to the extent that such amounts are properly
allocable to such employee (and to such period) in such
manner as the Secretary may prescribe. Except as otherwise
provided by the Secretary, such allocation shall be treated
as properly made if made on the basis of being pro rata
among periods of coverage.
``(5) Recovery startup business.--The term `recovery startup
business' means any employer--
``(A) which began carrying on any trade or business after
February 15, 2020,
``(B) for which the average annual gross receipts of such
employer (as determined under rules similar to the rules under
section 448(c)(3)) for the 3-taxable-year period ending with
the taxable year which precedes the calendar quarter for which
the credit is determined under subsection (a) does not exceed
$1,000,000, and
``(C) which, with respect to such calendar quarter, is not
described in subclause (I) or (II) of paragraph (2)(A)(ii).
``(6) Other terms.--Any term used in this section which is also
used in this chapter or chapter 22 shall have the same meaning as
when used in such chapter.
``(d) Aggregation Rule.--All persons treated as a single employer
under subsection (a) or (b) of section 52, or subsection (m) or (o) of
section 414, shall be treated as one employer for purposes of this
section.
``(e) Certain Rules to Apply.--For purposes of this section, rules
similar to the rules of sections 51(i)(1) and 280C(a) shall apply.
``(f) Certain Governmental Employers.--
``(1) In general.--This credit shall not apply to the
Government of the United States, the government of any State or
political subdivision thereof, or any agency or instrumentality of
any of the foregoing.
``(2) Exception.--Paragraph (1) shall not apply to--
``(A) any organization described in section 501(c)(1) and
exempt from tax under section 501(a), or
``(B) any entity described in paragraph (1) if--
``(i) such entity is a college or university, or
``(ii) the principal purpose or function of such entity
is providing medical or hospital care.
In the case of any entity described in subparagraph (B), such
entity shall be treated as satisfying the requirements of
subsection (c)(2)(A)(i).
``(g) Election to Not Take Certain Wages Into Account.--This
section shall not apply to so much of the qualified wages paid by an
eligible employer as such employer elects (at such time and in such
manner as the Secretary may prescribe) to not take into account for
purposes of this section.
``(h) Coordination With Certain Programs.--
``(1) In general.--This section shall not apply to so much of
the qualified wages paid by an eligible employer as are taken into
account as payroll costs in connection with--
``(A) a covered loan under section 7(a)(37) or 7A of the
Small Business Act,
``(B) a grant under section 324 of the Economic Aid to
Hard-Hit Small Businesses, Non-Profits, and Venues Act, or
``(C) a restaurant revitalization grant under section 5003
of the American Rescue Plan Act of 2021.
``(2) Application where ppp loans not forgiven.--The Secretary
shall issue guidance providing that payroll costs paid during the
covered period shall not fail to be treated as qualified wages
under this section by reason of paragraph (1) to the extent that--
``(A) a covered loan of the taxpayer under section 7(a)(37)
of the Small Business Act is not forgiven by reason of a
decision under section 7(a)(37)(J) of such Act, or
``(B) a covered loan of the taxpayer under section 7A of
the Small Business Act is not forgiven by reason of a decision
under section 7A(g) of such Act.
Terms used in the preceding sentence which are also used in section
7A(g) or 7(a)(37)(J) of the Small Business Act shall, when applied
in connection with either such section, have the same meaning as
when used in such section, respectively.
``(i) Third Party Payors.--Any credit allowed under this section
shall be treated as a credit described in section 3511(d)(2).
``(j) Advance Payments.--
``(1) In general.--Except as provided in paragraph (2), no
advance payment of the credit under subsection (a) shall be
allowed.
``(2) Advance payments to small employers.--
``(A) In general.--Under rules provided by the Secretary,
an eligible employer for which the average number of full-time
employees (within the meaning of section 4980H) employed by
such eligible employer during 2019 was not greater than 500 may
elect for any calendar quarter to receive an advance payment of
the credit under subsection (a) for such quarter in an amount
not to exceed 70 percent of the average quarterly wages paid by
the employer in calendar year 2019.
``(B) Special rule for seasonal employers.--In the case of
any employer who employs seasonal workers (as defined in
section 45R(d)(5)(B)), the employer may elect to apply
subparagraph (A) by substituting `the wages for the calendar
quarter in 2019 which corresponds to the calendar quarter to
which the election relates' for `the average quarterly wages
paid by the employer in calendar year 2019'.
``(C) Special rule for employers not in existence in
2019.--In the case of any employer that was not in existence in
2019, subparagraphs (A) and (B) shall each be applied by
substituting `2020' for `2019' each place it appears.
``(3) Reconciliation of credit with advance payments.--
``(A) In general.--The amount of credit which would (but
for this subsection) be allowed under this section shall be
reduced (but not below zero) by the aggregate payment allowed
to the taxpayer under paragraph (2). Any failure to so reduce
the credit shall be treated as arising out of a mathematical or
clerical error and assessed according to section 6213(b)(1).
``(B) Excess advance payments.--If the advance payments to
a taxpayer under paragraph (2) for a calendar quarter exceed
the credit allowed by this section (determined without regard
to subparagraph (A)), the tax imposed under section 3111(b) or
so much of the tax imposed under section 3221(a) as is
attributable to the rate in effect under section 3111(b)
(whichever is applicable) for the calendar quarter shall be
increased by the amount of such excess.
``(k) Treatment of Deposits.--The Secretary shall waive any penalty
under section 6656 for any failure to make a deposit of any applicable
employment taxes if the Secretary determines that such failure was due
to the reasonable anticipation of the credit allowed under this
section.
``(l) Extension of Limitation on Assessment.--Notwithstanding
section 6501, the limitation on the time period for the assessment of
any amount attributable to a credit claimed under this section shall
not expire before the date that is 5 years after the later of--
``(1) the date on which the original return which includes the
calendar quarter with respect to which such credit is determined is
filed, or
``(2) the date on which such return is treated as filed under
section 6501(b)(2).
``(m) Regulations and Guidance.--The Secretary shall issue such
forms, instructions, regulations, and other guidance as are necessary--
``(1) to allow the advance payment of the credit under
subsection (a) as provided in subsection (j)(2), subject to the
limitations provided in this section, based on such information as
the Secretary shall require,
``(2) with respect to the application of the credit under
subsection (a) to third party payors (including professional
employer organizations, certified professional employer
organizations, or agents under section 3504), including regulations
or guidance allowing such payors to submit documentation necessary
to substantiate the eligible employer status of employers that use
such payors, and
``(3) to prevent the avoidance of the purposes of the
limitations under this section, including through the leaseback of
employees.
Any forms, instructions, regulations, or other guidance described in
paragraph (2) shall require the customer to be responsible for the
accounting of the credit and for any liability for improperly claimed
credits and shall require the certified professional employer
organization or other third party payor to accurately report such tax
credits based on the information provided by the customer.
``(n) Application.--This section shall only apply to wages paid
after June 30, 2021, and before January 1, 2022.''.
(b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``3134,'' before ``6428''.
(c) Clerical Amendment.--The table of sections for subchapter D of
chapter 21 of subtitle C of the Internal Revenue Code of 1986 is
amended by adding at the end the following:
``Sec. 3134. Employee retention credit for employers subject to closure
due to COVID-19.''.
(d) Effective Date.--The amendments made by this section shall
apply to calendar quarters beginning after June 30, 2021.
PART 7--PREMIUM TAX CREDIT
SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR
CONSUMERS.
(a) In General.--Section 36B(b)(3)(A) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new clause:
``(iii) Temporary percentages for 2021 and 2022.--In
the case of a taxable year beginning in 2021 or 2022--
``(I) clause (ii) shall not apply for purposes of
adjusting premium percentages under this subparagraph,
and
``(II) the following table shall be applied in lieu
of the table contained in clause (i):
------------------------------------------------------------------------
``In the case of household income
(expressed as a percent of poverty The initial The final
line) within the following income premium premium
tier: percentage is-- percentage is--
------------------------------------------------------------------------
Up to 150.0 percent.................. 0.0 0.0
150.0 percent up to 200.0 percent.... 0.0 2.0
200.0 percent up to 250.0 percent.... 2.0 4.0
250.0 percent up to 300.0 percent.... 4.0 6.0
300.0 percent up to 400.0 percent.... 6.0 8.5
400.0 percent and higher............. 8.5 8.5''.
------------------------------------------------------------------------
''. (b) Conforming Amendment.--Section 36B(c)(1) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
``(E) Temporary rule for 2021 and 2022.--In the case of a
taxable year beginning in 2021 or 2022, subparagraph (A) shall
be applied without regard to `but does not exceed 400
percent'.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF
TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE
PAYMENTS OF SUCH CREDIT.
(a) In General.--Section 36B(f)(2)(B) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new clause:
``(iii) Temporary modification of limitation on
increase.--In the case of any taxable year beginning in
2020, for any taxpayer who files for such taxable year an
income tax return reconciling any advance payment of the
credit under this section, the Secretary shall treat
subparagraph (A) as not applying.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2019.
SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS
RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021.
(a) In General.--Section 36B of the Internal Revenue Code of 1986
is amended by redesignating subsection (g) as subsection (h) and by
inserting after subsection (f) the following new subsection:
``(g) Special Rule for Individuals Who Receive Unemployment
Compensation During 2021.--
``(1) In general.--For purposes of this section, in the case of
a taxpayer who has received, or has been approved to receive,
unemployment compensation for any week beginning during 2021, for
the taxable year in which such week begins--
``(A) such taxpayer shall be treated as an applicable
taxpayer, and
``(B) there shall not be taken into account any household
income of the taxpayer in excess of 133 percent of the poverty
line for a family of the size involved.
``(2) Unemployment compensation.--For purposes of this
subsection, the term `unemployment compensation' has the meaning
given such term in section 85(b).
``(3) Evidence of unemployment compensation.--For purposes of
this subsection, a taxpayer shall not be treated as having received
(or been approved to receive) unemployment compensation for any
week unless such taxpayer provides self-attestation of, and such
documentation as the Secretary shall prescribe which demonstrates,
such receipt or approval.
``(4) Clarification of rules remaining applicable.--
``(A) Joint return requirement.--Paragraph (1)(A) shall not
affect the application of subsection (c)(1)(C).
``(B) Household income and affordabillity.--Paragraph
(1)(B) shall not apply to any determination of household income
for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii) of
subsection (c)''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
PART 8--MISCELLANEOUS PROVISIONS
SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE
BASIS.
(a) In General.--Section 864 of the Internal Revenue Code of 1986
is amended by striking subsection (f).
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2020.
SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.
For purposes of the Internal Revenue Code of 1986--
(1) amounts received from the Administrator of the Small
Business Administration in the form of a targeted EIDL advance
under section 331 of the Economic Aid to Hard-Hit Small Businesses,
Nonprofits, and Venues Act (title III of division N of Public Law
116-260) shall not be included in the gross income of the person
that receives such amounts,
(2) no deduction shall be denied, no tax attribute shall be
reduced, and no basis increase shall be denied, by reason of the
exclusion from gross income provided by paragraph (1), and
(3) in the case of a partnership or S corporation that receives
such amounts--
(A) any amount excluded from income by reason of paragraph
(1) shall be treated as tax exempt income for purposes of
sections 705 and 1366 of the Internal Revenue Code of 1986, and
(B) the Secretary of the Treasury (or the Secretary's
delegate) shall prescribe rules for determining a partner's
distributive share of any amount described in subparagraph (A)
for purposes of section 705 of the Internal Revenue Code of
1986.
SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.
For purposes of the Internal Revenue Code of 1986--
(1) amounts received from the Administrator of the Small
Business Administration in the form of a restaurant revitalization
grant under section 5003 shall not be included in the gross income
of the person that receives such amounts,
(2) no deduction shall be denied, no tax attribute shall be
reduced, and no basis increase shall be denied, by reason of the
exclusion from gross income provided by paragraph (1), and
(3) in the case of a partnership or S corporation that receives
such amounts--
(A) except as otherwise provided by the Secretary of the
Treasury (or the Secretary's delegate), any amount excluded
from income by reason of paragraph (1) shall be treated as tax
exempt income for purposes of sections 705 and 1366 of the
Internal Revenue Code of 1986, and
(B) the Secretary of the Treasury (or the Secretary's
delegate) shall prescribe rules for determining a partner's
distributive share of any amount described in subparagraph (A)
for purposes of section 705 of the Internal Revenue Code of
1986.
SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY
NETWORK TRANSACTIONS.
(a) In General.--Section 6050W(e) of the Internal Revenue Code of
1986 is amended to read as follows:
``(e) De Minimis Exception for Third Party Settlement
Organizations.--A third party settlement organization shall not be
required to report any information under subsection (a) with respect to
third party network transactions of any participating payee if the
amount which would otherwise be reported under subsection (a)(2) with
respect to such transactions does not exceed $600.''.
(b) Clarification That Reporting Is Not Required on Transactions
Which Are Not for Goods or Services.--Section 6050W(c)(3) of such Code
is amended by inserting ``described in subsection (d)(3)(A)(iii)''
after ``any transaction''.
(c) Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
apply to returns for calendar years beginning after December 31,
2021.
(2) Clarification.--The amendment made by subsection (b) shall
apply to transactions after the date of the enactment of this Act.
SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS.
(a) In General.--Section 108(f) of the Internal Revenue Code of
1986 is amended by striking paragraph (5) and inserting the following:
``(5) Special rule for discharges in 2021 through 2025.--Gross
income does not include any amount which (but for this subsection)
would be includible in gross income by reason of the discharge (in
whole or in part) after December 31, 2020, and before January 1,
2026, of--
``(A) any loan provided expressly for postsecondary
educational expenses, regardless of whether provided through
the educational institution or directly to the borrower, if
such loan was made, insured, or guaranteed by--
``(i) the United States, or an instrumentality or
agency thereof,
``(ii) a State, territory, or possession of the United
States, or the District of Columbia, or any political
subdivision thereof, or
``(iii) an eligible educational institution (as defined
in section 25A),
``(B) any private education loan (as defined in section
140(a)(7) of the Truth in Lending Act),
``(C) any loan made by any educational organization
described in section 170(b)(1)(A)(ii) if such loan is made--
``(i) pursuant to an agreement with any entity
described in subparagraph (A) or any private education
lender (as defined in section 140(a) of the Truth in
Lending Act) under which the funds from which the loan was
made were provided to such educational organization, or
``(ii) pursuant to a program of such educational
organization which is designed to encourage its students to
serve in occupations with unmet needs or in areas with
unmet needs and under which the services provided by the
students (or former students) are for or under the
direction of a governmental unit or an organization
described in section 501(c)(3) and exempt from tax under
section 501(a), or
``(D) any loan made by an educational organization
described in section 170(b)(1)(A)(ii) or by an organization
exempt from tax under section 501(a) to refinance a loan to an
individual to assist the individual in attending any such
educational organization but only if the refinancing loan is
pursuant to a program of the refinancing organization which is
designed as described in subparagraph (C)(ii).
The preceding sentence shall not apply to the discharge of a loan
made by an organization described in subparagraph (C) or made by a
private education lender (as defined in section 140(a)(7) of the
Truth in Lending Act) if the discharge is on account of services
performed for either such organization or for such private
education lender.''.
(b) Effective Date.--The amendment made by this section shall apply
to discharges of loans after December 31, 2020.
Subtitle H--Pensions
SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER PLANS AS IN
ENDANGERED, CRITICAL, OR CRITICAL AND DECLINING STATUS.
(a) In General.--Notwithstanding the actuarial certification under
section 305(b)(3) of the Employee Retirement Income Security Act of
1974 and section 432(b)(3) of the Internal Revenue Code of 1986, if a
plan sponsor of a multiemployer plan elects the application of this
section, then, for purposes of section 305 of such Act and section 432
of such Code--
(1) the status of the plan for its first plan year beginning
during the period beginning on March 1, 2020, and ending on
February 28, 2021, or the next succeeding plan year (as designated
by the plan sponsor in such election), shall be the same as the
status of such plan under such sections for the plan year preceding
such designated plan year, and
(2) in the case of a plan which was in endangered or critical
status for the plan year preceding the designated plan year
described in paragraph (1), the plan shall not be required to
update its plan or schedules under section 305(c)(6) of such Act
and section 432(c)(6) of such Code, or section 305(e)(3)(B) of such
Act and section 432(e)(3)(B) of such Code, whichever is applicable,
until the plan year following the designated plan year described in
paragraph (1).
(b) Exception for Plans Becoming Critical During Election.--If--
(1) an election was made under subsection (a) with respect to a
multiemployer plan, and
(2) such plan has, without regard to such election, been
certified by the plan actuary under section 305(b)(3) of the
Employee Retirement Income Security Act of 1974 and section
432(b)(3) of the Internal Revenue Code of 1986 to be in critical
status for the designated plan year described in subsection (a)(1),
then such plan shall be treated as a plan in critical status for
such plan year for purposes of applying section 4971(g)(1)(A) of
such Code, section 302(b)(3) of such Act (without regard to the
second sentence thereof), and section 412(b)(3) of such Code
(without regard to the second sentence thereof).
(c) Election and Notice.--
(1) Election.--An election under subsection (a)--
(A) shall be made at such time and in such manner as the
Secretary of the Treasury or the Secretary's delegate may
prescribe and, once made, may be revoked only with the consent
of the Secretary, and
(B) if made--
(i) before the date the annual certification is
submitted to the Secretary or the Secretary's delegate
under section 305(b)(3) of such Act and section 432(b)(3)
of such Code, shall be included with such annual
certification, and
(ii) after such date, shall be submitted to the
Secretary or the Secretary's delegate not later than 30
days after the date of the election.
(2) Notice to participants.--
(A) In general.--Notwithstanding section 305(b)(3)(D) of
the Employee Retirement Income Security Act of 1974 and section
432(b)(3)(D) of the Internal Revenue Code of 1986, if, by
reason of an election made under subsection (a), the plan is in
neither endangered nor critical status--
(i) the plan sponsor of a multiemployer plan shall not
be required to provide notice under such sections, and
(ii) the plan sponsor shall provide to the participants
and beneficiaries, the bargaining parties, the Pension
Benefit Guaranty Corporation, and the Secretary of Labor a
notice of the election under subsection (a) and such other
information as the Secretary of the Treasury (in
consultation with the Secretary of Labor) may require--
(I) if the election is made before the date the
annual certification is submitted to the Secretary or
the Secretary's delegate under section 305(b)(3) of
such Act and section 432(b)(3) of such Code, not later
than 30 days after the date of the certification, and
(II) if the election is made after such date, not
later than 30 days after the date of the election.
(B) Notice of endangered status.--Notwithstanding section
305(b)(3)(D) of such Act and section 432(b)(3)(D) of such Code,
if the plan is certified to be in critical status for any plan
year but is in endangered status by reason of an election made
under subsection (a), the notice provided under such sections
shall be the notice which would have been provided if the plan
had been certified to be in endangered status.
SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND
REHABILITATION PERIODS FOR MULTIEMPLOYER PENSION PLANS IN CRITICAL AND
ENDANGERED STATUS FOR 2020 OR 2021.
(a) In General.--If the plan sponsor of a multiemployer plan which
is in endangered or critical status for a plan year beginning in 2020
or 2021 (determined after application of section 9701) elects the
application of this section, then, for purposes of section 305 of the
Employee Retirement Income Security Act of 1974 and section 432 of the
Internal Revenue Code of 1986, the plan's funding improvement period or
rehabilitation period, whichever is applicable, shall be extended by 5
years.
(b) Definitions and Special Rules.--For purposes of this section--
(1) Election.--An election under this section shall be made at
such time, and in such manner and form, as (in consultation with
the Secretary of Labor) the Secretary of the Treasury or the
Secretary's delegate may prescribe.
(2) Definitions.--Any term which is used in this section which
is also used in section 305 of the Employee Retirement Income
Security Act of 1974 and section 432 of the Internal Revenue Code
of 1986 shall have the same meaning as when used in such sections.
(c) Effective Date.--This section shall apply to plan years
beginning after December 31, 2019.
SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.
(a) Adjustments.--
(1) Amendment to employee retirement income security act of
1974.--Section 304(b)(8) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1084(b)) is amended by adding at the end the
following new subparagraph:
``(F) Relief for 2020 and 2021.--A multiemployer plan with
respect to which the solvency test under subparagraph (C) is
met as of February 29, 2020, may elect to apply this paragraph
(without regard to whether such plan previously elected the
application of this paragraph)--
``(i) by substituting `February 29, 2020' for `August
31, 2008' each place it appears in subparagraphs (A)(i),
(B)(i)(I), and (B)(i)(II),
``(ii) by inserting `and other losses related to the
virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19)
(including experience losses related to reductions in
contributions, reductions in employment, and deviations
from anticipated retirement rates, as determined by the
plan sponsor)' after `net investment losses' in
subparagraph (A)(i), and
``(iii) by substituting `this subparagraph or
subparagraph (A)' for `this subparagraph and subparagraph
(A) both' in subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to which
special financial assistance is granted under section 4262. For
purposes of the application of this subparagraph, the Secretary
of the Treasury shall rely on the plan sponsor's calculations
of plan losses unless such calculations are clearly
erroneous.''.
(2) Amendment to internal revenue code of 1986.--Section
431(b)(8) of the Internal Revenue Code of 1986 is amended by adding
at the end the following new subparagraph:
``(F) Relief for 2020 and 2021.--A multiemployer plan with
respect to which the solvency test under subparagraph (C) is
met as of February 29, 2020, may elect to apply this paragraph
(without regard to whether such plan previously elected the
application of this paragraph)--
``(i) by substituting `February 29, 2020' for `August
31, 2008' each place it appears in subparagraphs (A)(i),
(B)(i)(I), and (B)(i)(II),
``(ii) by inserting `and other losses related to the
virus SARS-CoV-2 or coronavirus disease 2019 (COVID-19)
(including experience losses related to reductions in
contributions, reductions in employment, and deviations
from anticipated retirement rates, as determined by the
plan sponsor)' after `net investment losses' in
subparagraph (A)(i), and
``(iii) by substituting `this subparagraph or
subparagraph (A)' for `this subparagraph and subparagraph
(A) both' in subparagraph (B)(iii).
The preceding sentence shall not apply to a plan to which
special financial assistance is granted under section 4262 of
the Employee Retirement Income Security Act of 1974. For
purposes of the application of this subparagraph, the Secretary
shall rely on the plan sponsor's calculations of plan losses
unless such calculations are clearly erroneous.''.
(b) Effective Dates.--
(1) In general.--The amendments made by this section shall take
effect as of the first day of the first plan year ending on or
after February 29, 2020, except that any election a plan makes
pursuant to this section that affects the plan's funding standard
account for the first plan year beginning after February 29, 2020,
shall be disregarded for purposes of applying the provisions of
section 305 of the Employee Retirement Income Security Act of 1974
and section 432 of the Internal Revenue Code of 1986 to such plan
year.
(2) Restrictions on benefit increases.--Notwithstanding
paragraph (1), the restrictions on plan amendments increasing
benefits in sections 304(b)(8)(D) of such Act and 431(b)(8)(D) of
such Code, as applied by the amendments made by this section, shall
take effect on the date of enactment of this Act.
SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY
TROUBLED MULTIEMPLOYER PLANS.
(a) Appropriation.--Section 4005 of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1305) is amended by adding at the end
the following:
``(i)(1) An eighth fund shall be established for special financial
assistance to multiemployer pension plans, as provided under section
4262, and to pay for necessary administrative and operating expenses of
the corporation relating to such assistance.
``(2) There is appropriated from the general fund such amounts as
are necessary for the costs of providing financial assistance under
section 4262 and necessary administrative and operating expenses of the
corporation. The eighth fund established under this subsection shall be
credited with amounts from time to time as the Secretary of the
Treasury, in conjunction with the Director of the Pension Benefit
Guaranty Corporation, determines appropriate, from the general fund of
the Treasury, but in no case shall such transfers occur after September
30, 2030.''.
(b) Financial Assistance Authority.--The Employee Retirement Income
Security Act of 1974 is amended by inserting after section 4261 of such
Act (29 U.S.C. 1431) the following:
``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.
``(a) Special Financial Assistance.--
``(1) In general.--The corporation shall provide special
financial assistance to an eligible multiemployer plan under this
section, upon the application of a plan sponsor of such a plan for
such assistance.
``(2) Inapplicability of certain repayment obligation.--A plan
receiving special financial assistance pursuant to this section
shall not be subject to repayment obligations with respect to such
special financial assistance.
``(b) Eligible Multiemployer Plans.--
``(1) In general.--For purposes of this section, a
multiemployer plan is an eligible multiemployer plan if--
``(A) the plan is in critical and declining status (within
the meaning of section 305(b)(6)) in any plan year beginning in
2020 through 2022;
``(B) a suspension of benefits has been approved with
respect to the plan under section 305(e)(9) as of the date of
the enactment of this section;
``(C) in any plan year beginning in 2020 through 2022, the
plan is certified by the plan actuary to be in critical status
(within the meaning of section 305(b)(2)), has a modified
funded percentage of less than 40 percent, and has a ratio of
active to inactive participants which is less than 2 to 3; or
``(D) the plan became insolvent for purposes of section
418E of the Internal Revenue Code of 1986 after December 16,
2014, and has remained so insolvent and has not been terminated
as of the date of enactment of this section.
``(2) Modified funded percentage.--For purposes of paragraph
(1)(C), the term `modified funded percentage' means the percentage
equal to a fraction the numerator of which is current value of plan
assets (as defined in section 3(26) of such Act) and the
denominator of which is current liabilities (as defined in section
431(c)(6)(D) of such Code and section 304(c)(6)(D) of such Act).
``(c) Applications for Special Financial Assistance.--Within 120
days of the date of enactment of this section, the corporation shall
issue regulations or guidance setting forth requirements for special
financial assistance applications under this section. In such
regulations or guidance, the corporation shall--
``(1) limit the materials required for a special financial
assistance application to the minimum necessary to make a
determination on the application;
``(2) specify effective dates for transfers of special
financial assistance following approval of an application, based on
the effective date of the supporting actuarial analysis and the
date on which the application is submitted; and
``(3) provide for an alternate application for special
financial assistance under this section, which may be used by a
plan that has been approved for a partition under section 4233
before the date of enactment of this section.
``(d) Temporary Priority Consideration of Applications.--
``(1) In general.--The corporation may specify in regulations
or guidance under subsection (c) that, during a period no longer
than the first 2 years following the date of enactment of this
section, applications may not be filed by an eligible multiemployer
plan unless--
``(A) the eligible multiemployer plan is insolvent or is
likely to become insolvent within 5 years of the date of
enactment of this section;
``(B) the corporation projects the eligible multiemployer
plan to have a present value of financial assistance payments
under section 4261 that exceeds $1,000,000,000 if the special
financial assistance is not ordered;
``(C) the eligible multiemployer plan has implemented
benefit suspensions under section 305(e)(9) as of the date of
the enactment of this section; or
``(D) the corporation determines it appropriate based on
other similar circumstances.
``(e) Actuarial Assumptions.--
``(1) Eligibility.--For purposes of determining eligibility for
special financial assistance, the corporation shall accept
assumptions incorporated in a multiemployer plan's determination
that it is in critical status or critical and declining status
(within the meaning of section 305(b)) for certifications of plan
status completed before January 1, 2021, unless such assumptions
are clearly erroneous. For certifications of plan status completed
after December 31, 2020, a plan shall determine whether it is in
critical or critical and declining status for purposes of
eligibility for special financial assistance by using the
assumptions that the plan used in its most recently completed
certification of plan status before January 1, 2021, unless such
assumptions (excluding the plan's interest rate) are unreasonable.
``(2) Amount of financial assistance.--In determining the
amount of special financial assistance in its application, an
eligible multiemployer plan shall--
``(A) use the interest rate used by the plan in its most
recently completed certification of plan status before January
1, 2021, provided that such interest rate may not exceed the
interest rate limit; and
``(B) for other assumptions, use the assumptions that the
plan used in its most recently completed certification of plan
status before January 1, 2021, unless such assumptions are
unreasonable.
``(3) Interest rate limit.--The interest rate limit for
purposes of this subsection is the rate specified in section
303(h)(2)(C)(iii) (disregarding modifications made under clause
(iv) of such section) for the month in which the application for
special financial assistance is filed by the eligible multiemployer
plan or the 3 preceding months, with such specified rate increased
by 200 basis points.
``(4) Changes in assumptions.--If a plan determines that use of
one or more prior assumptions is unreasonable, the plan may propose
in its application to change such assumptions, provided that the
plan discloses such changes in its application and describes why
such assumptions are no longer reasonable. The corporation shall
accept such changed assumptions unless it determines the changes
are unreasonable, individually or in the aggregate. The plan may
not propose a change to the interest rate otherwise required under
this subsection for eligibility or financial assistance amount.
``(f) Application Deadline.--Any application by a plan for special
financial assistance under this section shall be submitted to the
corporation (and, in the case of a plan to which section 432(k)(1)(D)
of the Internal Revenue Code of 1986 applies, to the Secretary of the
Treasury) no later than December 31, 2025, and any revised application
for special financial assistance shall be submitted no later than
December 31, 2026.
``(g) Determinations on Applications.--A plan's application for
special financial assistance under this section that is timely filed in
accordance with the regulations or guidance issued under subsection (c)
shall be deemed approved unless the corporation notifies the plan
within 120 days of the filing of the application that the application
is incomplete, any proposed change or assumption is unreasonable, or
the plan is not eligible under this section. Such notice shall specify
the reasons the plan is ineligible for special financial assistance,
any proposed change or assumption is unreasonable, or information is
needed to complete the application. If a plan is denied assistance
under this subsection, the plan may submit a revised application under
this section. Any revised application for special financial assistance
submitted by a plan shall be deemed approved unless the corporation
notifies the plan within 120 days of the filing of the revised
application that the application is incomplete, any proposed change or
assumption is unreasonable, or the plan is not eligible under this
section. Special financial assistance issued by the corporation shall
be effective on a date determined by the corporation, but no later than
1 year after a plan's special financial assistance application is
approved by the corporation or deemed approved. The corporation shall
not pay any special financial assistance after September 30, 2030.
``(h) Manner of Payment.--The payment made by the corporation to an
eligible multiemployer plan under this section shall be made as a
single, lump sum payment.
``(i) Amount and Manner of Special Financial Assistance.--
``(1) In general.--Special financial assistance under this
section shall be a transfer of funds in the amount necessary as
demonstrated by the plan sponsor on the application for such
special financial assistance, in accordance with the requirements
described in subsection (j). Special financial assistance shall be
paid to such plan as soon as practicable upon approval of the
application by the corporation.
``(2) No cap.--Special financial assistance granted by the
corporation under this section shall not be capped by the guarantee
under 4022A.
``(j) Determination of Amount of Special Financial Assistance.--
``(1) In general.--The amount of financial assistance provided
to a multiemployer plan eligible for financial assistance under
this section shall be such amount required for the plan to pay all
benefits due during the period beginning on the date of payment of
the special financial assistance payment under this section and
ending on the last day of the plan year ending in 2051, with no
reduction in a participant's or beneficiary's accrued benefit as of
the date of enactment of this section, except to the extent of a
reduction in accordance with section 305(e)(8) adopted prior to the
plan's application for special financial assistance under this
section, and taking into account the reinstatement of benefits
required under subsection (k).
``(2) Projections.--The funding projections for purposes of
this section shall be performed on a deterministic basis.
``(k) Reinstatement of Suspended Benefits.--The Secretary, in
coordination with the Secretary of the Treasury, shall ensure that an
eligible multiemployer plan that receives special financial assistance
under this section--
``(1) reinstates any benefits that were suspended under section
305(e)(9) or section 4245(a) in accordance with guidance issued by
the Secretary of the Treasury pursuant to section 432(k)(1)(B) of
the Internal Revenue Code of 1986, effective as of the first month
in which the effective date for the special financial assistance
occurs, for participants and beneficiaries as of such month; and
``(2) provides payments equal to the amount of benefits
previously suspended under section 305(e)(9) or 4245(a) to any
participants or beneficiaries in pay status as of the effective
date of the special financial assistance, payable, as determined by
the eligible multiemployer plan--
``(A) as a lump sum within 3 months of such effective date;
or
``(B) in equal monthly installments over a period of 5
years, commencing within 3 months of such effective date, with
no adjustment for interest.
``(l) Restrictions on the Use of Special Financial Assistance.--
Special financial assistance received under this section and any
earnings thereon may be used by an eligible multiemployer plan to make
benefit payments and pay plan expenses. Special financial assistance
and any earnings on such assistance shall be segregated from other plan
assets. Special financial assistance shall be invested by plans in
investment-grade bonds or other investments as permitted by the
corporation.
``(m) Conditions on Plans Receiving Special Financial Assistance.--
``(1) In general.--The corporation, in consultation with the
Secretary of the Treasury, may impose, by regulation or other
guidance, reasonable conditions on an eligible multiemployer plan
that receives special financial assistance relating to increases in
future accrual rates and any retroactive benefit improvements,
allocation of plan assets, reductions in employer contribution
rates, diversion of contributions to, and allocation of expenses
to, other benefit plans, and withdrawal liability.
``(2) Limitation.--The corporation shall not impose conditions
on an eligible multiemployer plan as a condition of, or following
receipt of, special financial assistance under this section
relating to--
``(A) any prospective reduction in plan benefits (including
benefits that may be adjusted pursuant to section 305(e)(8));
``(B) plan governance, including selection of, removal of,
and terms of contracts with, trustees, actuaries, investment
managers, and other service providers; or
``(C) any funding rules relating to the plan receiving
special financial assistance under this section.
``(3) Payment of premiums.--An eligible multiemployer plan
receiving special financial assistance under this section shall
continue to pay all premiums due under section 4007 for
participants and beneficiaries in the plan.
``(4) Assistance not considered for certain purposes.--An
eligible multiemployer plan that receives special financial
assistance shall be deemed to be in critical status within the
meaning of section 305(b)(2) until the last plan year ending in
2051.
``(5) Insolvent plans.--An eligible multiemployer plan
receiving special financial assistance under this section that
subsequently becomes insolvent will be subject to the current rules
and guarantee for insolvent plans.
``(6) Ineligibility for other assistance.--An eligible
multiemployer plan that receives special financial assistance under
this section is not eligible to apply for a new suspension of
benefits under section 305(e)(9)(G).
``(n) Coordination With Secretary of the Treasury.--In prescribing
the application process for eligible multiemployer plans to receive
special financial assistance under this section and reviewing
applications of such plans, the corporation shall coordinate with the
Secretary of the Treasury in the following manner:
``(1) In the case of a plan which has suspended benefits under
section 305(e)(9)--
``(A) in determining whether to approve the application,
the corporation shall consult with the Secretary of the
Treasury regarding the plan's proposed method of reinstating
benefits, as described in the plan's application and in
accordance with guidance issued by the Secretary of the
Treasury, and
``(B) the corporation shall consult with the Secretary of
the Treasury regarding the amount of special financial
assistance needed based on the projected funded status of the
plan as of the last day of the plan year ending in 2051,
whether the plan proposes to repay benefits over 5 years or as
a lump sum, as required by subsection (k)(2), and any other
relevant factors, as determined by the corporation in
consultation with the Secretary of the Treasury, to ensure the
amount of assistance is sufficient to meet such requirement and
is sufficient to pay benefits as required in subsection (j)(1).
``(2) In the case of any plan which proposes in its application
to change the assumptions used, as provided in subsection (e)(4),
the corporation shall consult with the Secretary of the Treasury
regarding such proposed change in assumptions.
``(3) If the corporation specifies in regulations or guidance
that temporary priority consideration is available for plans which
are insolvent within the meaning of section 418E of the Internal
Revenue Code of 1986 or likely to become so insolvent or for plans
which have suspended benefits under section 305(e)(9), or that
availability is otherwise based on the funded status of the plan
under section 305, as permitted by subsection (d), the corporation
shall consult with the Secretary of the Treasury regarding any
granting of priority consideration to such plans.''.
(c) Premium Rate Increase.--Section 4006(a)(3) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is
amended--
(1) in subparagraph (A)--
(A) in clause (vi)--
(i) by inserting ``, and before January 1, 2031'' after
``December 31, 2014,''; and
(ii) by striking ``or'' at the end;
(B) in clause (vii)--
(i) by moving the margin 2 ems to the left; and
(ii) in subclause (II), by striking the period and
inserting ``, or''; and
(C) by adding at the end the following:
``(viii) in the case of a multiemployer plan, for plan years
beginning after December 31, 2030, $52 for each individual who is a
participant in such plan during the applicable plan year.''; and
(2) by adding at the end the following:
``(N) For each plan year beginning in a calendar year after 2031,
there shall be substituted for the dollar amount specified in clause
(viii) of subparagraph (A) an amount equal to the greater of--
``(i) the product derived by multiplying such dollar amount by
the ratio of--
``(I) the national average wage index (as defined in
section 209(k)(1) of the Social Security Act) for the first of
the 2 calendar years preceding the calendar year in which such
plan year begins, to
``(II) the national average wage index (as so defined) for
2029; and
``(ii) such dollar amount for plan years beginning in the
preceding calendar year.
If the amount determined under this subparagraph is not a multiple
of $1, such product shall be rounded to the nearest multiple of
$1.''.
(d) Amendments to Internal Revenue Code of 1986.--
(1) In general.--Section 432(a) of the Internal Revenue Code of
1986 is amended--
(A) by striking ``and'' at the end of paragraph (2)(B),
(B) by striking the period at the end of paragraph (3)(B)
and inserting ``, and'', and
(C) by adding at the end the following new paragraph:
``(4) if the plan is an eligible multiemployer plan which is
applying for or receiving special financial assistance under
section 4262 of the Employee Retirement Income Security Act of
1974, the requirements of subsection (k) shall apply to the
plan.''.
(2) Plans receiving special financial assistance to be in
critical status.--Section 432(b) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(7) Plans receiving special financial assistance.--If an
eligible multiemployer plan receiving special financial assistance
under section 4262 of the Employee Retirement Income Security Act
of 1974 meets the requirements of subsection (k)(2),
notwithstanding the preceding paragraphs of this subsection, the
plan shall be deemed to be in critical status for plan years
beginning with the plan year in which the effective date for such
assistance occurs and ending with the last plan year ending in
2051.''.
(3) Rules relating to eligible multiemployer plans.--Section
432 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new subsection:
``(k) Rules Relating to Eligible Multiemployer Plans.--
``(1) Plans applying for special financial assistance.--In the
case of an eligible multiemployer plan which applies for special
financial assistance under section 4262 of such Act--
``(A) In general.--Such application shall be submitted in
accordance with the requirements of such section, including any
guidance issued thereunder by the Pension Benefit Guaranty
Corporation.
``(B) Reinstatement of suspended benefits.--In the case of
a plan for which a suspension of benefits has been approved
under subsection (e)(9), the application shall describe the
manner in which suspended benefits will be reinstated in
accordance with paragraph (2)(A) and guidance issued by the
Secretary if the plan receives special financial assistance.
``(C) Amount of financial assistance.--
``(i) In general.--In determining the amount of special
financial assistance to be specified in its application, an
eligible multiemployer plan shall--
``(I) use the interest rate used by the plan in its
most recently completed certification of plan status
before January 1, 2021, provided that such interest
rate does not exceed the interest rate limit, and
``(II) for other assumptions, use the assumptions
that the plan used in its most recently completed
certification of plan status before January 1, 2021,
unless such assumptions are unreasonable.
``(ii) Interest rate limit.--For purposes of clause
(i), the interest rate limit is the rate specified in
section 430(h)(2)(C)(iii) (disregarding modifications made
under clause (iv) of such section) for the month in which
the application for special financial assistance is filed
by the eligible multiemployer plan or the 3 preceding
months, with such specified rate increased by 200 basis
points.
``(iii) Changes in assumptions.--If a plan determines
that use of one or more prior assumptions is unreasonable,
the plan may propose in its application to change such
assumptions, provided that the plan discloses such changes
in its application and describes why such assumptions are
no longer reasonable. The plan may not propose a change to
the interest rate otherwise required under this subsection
for eligibility or financial assistance amount.
``(D) Plans applying for priority consideration.--In the
case of a plan applying for special financial assistance under
rules providing for temporary priority consideration, as
provided in paragraph (4)(C), such plan's application shall be
submitted to the Secretary in addition to the Pension Benefit
Guaranty Corporation.
``(2) Plans receiving special financial assistance.--In the
case of an eligible multiemployer plan receiving special financial
assistance under section 4262 of the Employee Retirement Income
Security Act of 1974--
``(A) Reinstatement of suspended benefits.--The plan
shall--
``(i) reinstate any benefits that were suspended under
subsection (e)(9) or section 4245(a) of the Employee
Retirement Income Security Act of 1974, effective as of the
first month in which the effective date for the special
financial assistance occurs, for participants and
beneficiaries as of such month, and
``(ii) provide payments equal to the amount of benefits
previously suspended to any participants or beneficiaries
in pay status as of the effective date of the special
financial assistance, payable, as determined by the plan--
``(I) as a lump sum within 3 months of such
effective date; or
``(II) in equal monthly installments over a period
of 5 years, commencing within 3 months of such
effective date, with no adjustment for interest.
``(B) Restrictions on the use of special financial
assistance.--Special financial assistance received by the plan
may be used to make benefit payments and pay plan expenses.
Such assistance shall be segregated from other plan assets, and
shall be invested by the plan in investment-grade bonds or
other investments as permitted by regulations or other guidance
issued by the Pension Benefit Guaranty Corporation.
``(C) Conditions on plans receiving special financial
assistance.--
``(i) In general.--The Pension Benefit Guaranty
Corporation, in consultation with the Secretary, may
impose, by regulation or other guidance, reasonable
conditions on an eligible multiemployer plan receiving
special financial assistance relating to increases in
future accrual rates and any retroactive benefit
improvements, allocation of plan assets, reductions in
employer contribution rates, diversion of contributions and
allocation of expenses to other benefit plans, and
withdrawal liability.
``(ii) Limitation.--The Pension Benefit Guaranty
Corporation shall not impose conditions on an eligible
multiemployer plan as a condition of, or following receipt
of, special financial assistance relating to--
``(I) any prospective reduction in plan benefits
(including benefits that may be adjusted pursuant to
subsection (e)(8)),
``(II) plan governance, including selection of,
removal of, and terms of contracts with, trustees,
actuaries, investment managers, and other service
providers, or
``(III) any funding rules relating to the plan.
``(D) Assistance disregarded for certain purposes.--
``(i) Funding standards.--Special financial assistance
received by the plan shall not be taken into account for
determining contributions required under section 431.
``(ii) Insolvent plans.--If the plan becomes insolvent
within the meaning of section 418E after receiving special
financial assistance, the plan shall be subject to all
rules applicable to insolvent plans.
``(E) Ineligibility for suspension of benefits.--The plan
shall not be eligible to apply for a new suspension of benefits
under subsection (e)(9)(G).
``(3) Eligible multiemployer plan.--
``(A) In general.--For purposes of this section, a
multiemployer plan is an eligible multiemployer plan if--
``(i) the plan is in critical and declining status in
any plan year beginning in 2020 through 2022,
``(ii) a suspension of benefits has been approved with
respect to the plan under subsection (e)(9) as of the date
of the enactment of this subsection;
``(iii) in any plan year beginning in 2020 through
2022, the plan is certified by the plan actuary to be in
critical status, has a modified funded percentage of less
than 40 percent, and has a ratio of active to inactive
participants which is less than 2 to 3, or
``(iv) the plan became insolvent within the meaning of
section 418E after December 16, 2014, and has remained so
insolvent and has not been terminated as of the date of
enactment of this subsection.
``(B) Modified funded percentage.--For purposes of
subparagraph (A)(iii), the term `modified funded percentage'
means the percentage equal to a fraction the numerator of which
is current value of plan assets (as defined in section 3(26) of
the Employee Retirement Income Security Act of 1974) and the
denominator of which is current liabilities (as defined in
section 431(c)(6)(D)).
``(4) Coordination with pension benefit guaranty corporation.--
In prescribing the application process for eligible multiemployer
plans to receive special financial assistance under section 4262 of
the Employee Retirement Income Security Act of 1974 and reviewing
applications of such plans, the Pension Benefit Guaranty
Corporation shall coordinate with the Secretary in the following
manner:
``(A) In the case of a plan which has suspended benefits
under subsection (e)(9)--
``(i) in determining whether to approve the
application, such corporation shall consult with the
Secretary regarding the plan's proposed method of
reinstating benefits, as described in the plan's
application and in accordance with guidance issued by the
Secretary, and
``(ii) such corporation shall consult with the
Secretary regarding the amount of special financial
assistance needed based on the projected funded status of
the plan as of the last day of the plan year ending in
2051, whether the plan proposes to repay benefits over 5
years or as a lump sum, as required by paragraph
(2)(A)(ii), and any other relevant factors, as determined
by such corporation in consultation with the Secretary, to
ensure the amount of assistance is sufficient to meet such
requirement and is sufficient to pay benefits as required
in section 4262(j)(1) of such Act.
``(B) In the case of any plan which proposes in its
application to change the assumptions used, as provided in
paragraph (1)(C)(iii), such corporation shall consult with the
Secretary regarding such proposed change in assumptions.
``(C) If such corporation specifies in regulations or
guidance that temporary priority consideration is available for
plans which are insolvent within the meaning of section 418E or
likely to become so insolvent or for plans which have suspended
benefits under subsection (e)(9), or that availability is
otherwise based on the funded status of the plan under this
section, as permitted by section 4262(d) of such Act, such
corporation shall consult with the Secretary regarding any
granting of priority consideration to such plans.''.
SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.
(a) 15-year Amortization Under the Internal Revenue Code of 1986.--
Section 430(c) of the Internal Revenue Code of 1986 is amended by
adding at the end the following new paragraph:
``(8) 15-year amortization.--With respect to plan years
beginning after December 31, 2021 (or, at the election of the plan
sponsor, plan years beginning after December 31, 2018, December 31,
2019, or December 31, 2020)--
``(A) the shortfall amortization bases for all plan years
preceding the first plan year beginning after December 31, 2021
(or after whichever earlier date is elected pursuant to this
paragraph), and all shortfall amortization installments
determined with respect to such bases, shall be reduced to
zero, and
``(B) subparagraphs (A) and (B) of paragraph (2) shall each
be applied by substituting `15-plan-year period' for `7-plan-
year period'.''.
(b) 15-year Amortization Under the Employee Retirement Income
Security Act of 1974.--Section 303(c) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding at the
end the following new paragraph:
``(8) 15-year amortization.--With respect to plan years
beginning after December 31, 2021 (or, at the election of the plan
sponsor, plan years beginning after December 31, 2018, December 31,
2019, or December 31, 2020)--
``(A) the shortfall amortization bases for all plan years
preceding the first plan year beginning after December 31, 2021
(or after whichever earlier date is elected pursuant to this
paragraph), and all shortfall amortization installments
determined with respect to such bases, shall be reduced to
zero, and
``(B) subparagraphs (A) and (B) of paragraph (2) shall each
be applied by substituting `15-plan-year period' for `7-plan-
year period'.''.
(c) Effective Date.--The amendments made by this section shall
apply to plan years beginning after December 31, 2018.
SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES FOR
SINGLE EMPLOYER PLANS.
(a) Amendment to Internal Revenue Code of 1986.--
(1) In general.--The table contained in subclause (II) of
section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is
amended to read as follows:
------------------------------------------------------------------------
The The
applicable applicable
``If the calendar year is: minimum maximum
percentage percentage
is: is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and 90% 110%
ending in 2019...............................
Any year in the period starting in 2020 and 95% 105%
ending in 2025...............................
2026.......................................... 90% 110%
2027.......................................... 85% 115%
2028.......................................... 80% 120%
2029.......................................... 75% 125%
After 2029.................................... 70% 130%.''.
------------------------------------------------------------------------
(2) Floor on 25-year averages.--Subclause (I) of section
430(h)(2)(C)(iv) of such Code is amended by adding at the end the
following: ``Notwithstanding anything in this subclause, if the
average of the first, second, or third segment rate for any 25-year
period is less than 5 percent, such average shall be deemed to be 5
percent.''.
(b) Amendments to Employee Retirement Income Security Act of
1974.--
(1) In general.--The table contained in subclause (II) of
section 303(h)(2)(C)(iv) of the Employee Retirement Income Security
Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is amended to read as
follows:
------------------------------------------------------------------------
The The
applicable applicable
``If the calendar year is: minimum maximum
percentage percentage
is: is:
------------------------------------------------------------------------
Any year in the period starting in 2012 and 90% 110%
ending in 2019...............................
Any year in the period starting in 2020 and 95% 105%
ending in 2025...............................
2026.......................................... 90% 110%
2027.......................................... 85% 115%
2028.......................................... 80% 120%
2029.......................................... 75% 125%
After 2029.................................... 70% 130%.''.
------------------------------------------------------------------------
(2) Floor on 25-year averages.--Subclause (I) of section
303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I)) is
amended by adding at the end the following: ``Notwithstanding
anything in this subclause, if the average of the first, second, or
third segment rate for any 25-year period is less than 5 percent,
such average shall be deemed to be 5 percent.''.
(3) Conforming amendments.--
(A) In general.--Section 101(f)(2)(D) of such Act (29
U.S.C. 1021(f)(2)(D)) is amended--
(i) in clause (i) by striking ``and the Bipartisan
Budget Act of 2015'' both places it appears and inserting
``, the Bipartisan Budget Act of 2015, and the American
Rescue Plan Act of 2021'', and
(ii) in clause (ii) by striking ``2023'' and inserting
``2029''.
(B) Statements.--The Secretary of Labor shall modify the
statements required under subclauses (I) and (II) of section
101(f)(2)(D)(i) of such Act to conform to the amendments made
by this section.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply with respect to plan years beginning after December 31, 2019.
(2) Election not to apply.--A plan sponsor may elect not to
have the amendments made by this section apply to any plan year
beginning before January 1, 2022, either (as specified in the
election)--
(A) for all purposes for which such amendments apply, or
(B) solely for purposes of determining the adjusted funding
target attainment percentage under sections 436 of the Internal
Revenue Code of 1986 and 206(g) of the Employee Retirement
Income Security Act of 1974 for such plan year.
A plan shall not be treated as failing to meet the requirements of
sections 204(g) of such Act and 411(d)(6) of such Code solely by
reason of an election under this paragraph.
SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING STANDARDS
FOR COMMUNITY NEWSPAPER PLANS.
(a) Amendment to Internal Revenue Code of 1986.--Subsection (m) of
section 430 of the Internal Revenue Code of 1986 is amended to read as
follows:
``(m) Special Rules for Community Newspaper Plans.--
``(1) In general.--An eligible newspaper plan sponsor of a plan
under which no participant has had the participant's accrued
benefit increased (whether because of service or compensation)
after April 2, 2019, may elect to have the alternative standards
described in paragraph (4) apply to such plan.
``(2) Eligible newspaper plan sponsor.--The term `eligible
newspaper plan sponsor' means the plan sponsor of--
``(A) any community newspaper plan, or
``(B) any other plan sponsored, as of April 2, 2019, by a
member of the same controlled group of a plan sponsor of a
community newspaper plan if such member is in the trade or
business of publishing 1 or more newspapers.
``(3) Election.--An election under paragraph (1) shall be made
at such time and in such manner as prescribed by the Secretary.
Such election, once made with respect to a plan year, shall apply
to all subsequent plan years unless revoked with the consent of the
Secretary.
``(4) Alternative minimum funding standards.--The alternative
standards described in this paragraph are the following:
``(A) Interest rates.--
``(i) In general.--Notwithstanding subsection (h)(2)(C)
and except as provided in clause (ii), the first, second,
and third segment rates in effect for any month for
purposes of this section shall be 8 percent.
``(ii) New benefit accruals.--Notwithstanding
subsection (h)(2), for purposes of determining the funding
target and normal cost of a plan for any plan year, the
present value of any benefits accrued or earned under the
plan for a plan year with respect to which an election
under paragraph (1) is in effect shall be determined on the
basis of the United States Treasury obligation yield curve
for the day that is the valuation date of such plan for
such plan year.
``(iii) United states treasury obligation yield
curve.--For purposes of this subsection, the term `United
States Treasury obligation yield curve' means, with respect
to any day, a yield curve which shall be prescribed by the
Secretary for such day on interest-bearing obligations of
the United States.
``(B) Shortfall amortization base.--
``(i) Previous shortfall amortization bases.--The
shortfall amortization bases determined under subsection
(c)(3) for all plan years preceding the first plan year to
which the election under paragraph (1) applies (and all
shortfall amortization installments determined with respect
to such bases) shall be reduced to zero under rules similar
to the rules of subsection (c)(6).
``(ii) New shortfall amortization base.--
Notwithstanding subsection (c)(3), the shortfall
amortization base for the first plan year to which the
election under paragraph (1) applies shall be the funding
shortfall of such plan for such plan year (determined using
the interest rates as modified under subparagraph (A)).
``(C) Determination of shortfall amortization
installments.--
``(i) 30-year period.--Subparagraphs (A) and (B) of
subsection (c)(2) shall be applied by substituting `30-
plan-year' for `7-plan-year' each place it appears.
``(ii) No special election.--The election under
subparagraph (D) of subsection (c)(2) shall not apply to
any plan year to which the election under paragraph (1)
applies.
``(D) Exemption from at-risk treatment.--Subsection (i)
shall not apply.
``(5) Community newspaper plan.--For purposes of this
subsection--
``(A) In general.--The term `community newspaper plan'
means any plan to which this section applies maintained as of
December 31, 2018, by an employer which--
``(i) maintains the plan on behalf of participants and
beneficiaries with respect to employment in the trade or
business of publishing 1 or more newspapers which were
published by the employer at any time during the 11-year
period ending on December 20, 2019,
``(ii)(I) is not a company the stock of which is
publicly traded (on a stock exchange or in an over-the-
counter market), and is not controlled, directly or
indirectly, by such a company, or
``(II) is controlled, directly or indirectly, during
the entire 30-year period ending on December 20, 2019, by
individuals who are members of the same family, and does
not publish or distribute a daily newspaper that is
carrier-distributed in printed form in more than 5 States,
and
``(iii) is controlled, directly or indirectly--
``(I) by 1 or more persons residing primarily in a
State in which the community newspaper has been
published on newsprint or carrier-distributed,
``(II) during the entire 30-year period ending on
December 20, 2019, by individuals who are members of
the same family,
``(III) by 1 or more trusts, the sole trustees of
which are persons described in subclause (I) or (II),
or
``(IV) by a combination of persons described in
subclause (I), (II), or (III).
``(B) Newspaper.--The term `newspaper' does not include any
newspaper (determined without regard to this subparagraph) to
which any of the following apply:
``(i) Is not in general circulation.
``(ii) Is published (on newsprint or electronically)
less frequently than 3 times per week.
``(iii) Has not ever been regularly published on
newsprint.
``(iv) Does not have a bona fide list of paid
subscribers.
``(C) Control.--A person shall be treated as controlled by
another person if such other person possesses, directly or
indirectly, the power to direct or cause the direction and
management of such person (including the power to elect a
majority of the members of the board of directors of such
person) through the ownership of voting securities.
``(6) Controlled group.--For purposes of this subsection, the
term `controlled group' means all persons treated as a single
employer under subsection (b), (c), (m), or (o) of section 414 as
of December 20, 2019.''.
(b) Amendment to Employee Retirement Income Security Act of 1974.--
Subsection (m) of section 303 of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(m)) is amended to read as follows:
``(m) Special Rules for Community Newspaper Plans.--
``(1) In general.--An eligible newspaper plan sponsor of a plan
under which no participant has had the participant's accrued
benefit increased (whether because of service or compensation)
after April 2, 2019, may elect to have the alternative standards
described in paragraph (4) apply to such plan.
``(2) Eligible newspaper plan sponsor.--The term `eligible
newspaper plan sponsor' means the plan sponsor of--
``(A) any community newspaper plan, or
``(B) any other plan sponsored, as of April 2, 2019, by a
member of the same controlled group of a plan sponsor of a
community newspaper plan if such member is in the trade or
business of publishing 1 or more newspapers.
``(3) Election.--An election under paragraph (1) shall be made
at such time and in such manner as prescribed by the Secretary of
the Treasury. Such election, once made with respect to a plan year,
shall apply to all subsequent plan years unless revoked with the
consent of the Secretary of the Treasury.
``(4) Alternative minimum funding standards.--The alternative
standards described in this paragraph are the following:
``(A) Interest rates.--
``(i) In general.--Notwithstanding subsection (h)(2)(C)
and except as provided in clause (ii), the first, second,
and third segment rates in effect for any month for
purposes of this section shall be 8 percent.
``(ii) New benefit accruals.--Notwithstanding
subsection (h)(2), for purposes of determining the funding
target and normal cost of a plan for any plan year, the
present value of any benefits accrued or earned under the
plan for a plan year with respect to which an election
under paragraph (1) is in effect shall be determined on the
basis of the United States Treasury obligation yield curve
for the day that is the valuation date of such plan for
such plan year.
``(iii) United states treasury obligation yield
curve.--For purposes of this subsection, the term `United
States Treasury obligation yield curve' means, with respect
to any day, a yield curve which shall be prescribed by the
Secretary of the Treasury for such day on interest-bearing
obligations of the United States.
``(B) Shortfall amortization base.--
``(i) Previous shortfall amortization bases.--The
shortfall amortization bases determined under subsection
(c)(3) for all plan years preceding the first plan year to
which the election under paragraph (1) applies (and all
shortfall amortization installments determined with respect
to such bases) shall be reduced to zero under rules similar
to the rules of subsection (c)(6).
``(ii) New shortfall amortization base.--
Notwithstanding subsection (c)(3), the shortfall
amortization base for the first plan year to which the
election under paragraph (1) applies shall be the funding
shortfall of such plan for such plan year (determined using
the interest rates as modified under subparagraph (A)).
``(C) Determination of shortfall amortization
installments.--
``(i) 30-year period.--Subparagraphs (A) and (B) of
subsection (c)(2) shall be applied by substituting `30-
plan-year' for `7-plan-year' each place it appears.
``(ii) No special election.--The election under
subparagraph (D) of subsection (c)(2) shall not apply to
any plan year to which the election under paragraph (1)
applies.
``(D) Exemption from at-risk treatment.--Subsection (i)
shall not apply.
``(5) Community newspaper plan.--For purposes of this
subsection--
``(A) In general.--The term `community newspaper plan'
means a plan to which this section applies maintained as of
December 31, 2018, by an employer which--
``(i) maintains the plan on behalf of participants and
beneficiaries with respect to employment in the trade or
business of publishing 1 or more newspapers which were
published by the employer at any time during the 11-year
period ending on December 20, 2019,
``(ii)(I) is not a company the stock of which is
publicly traded (on a stock exchange or in an over-the-
counter market), and is not controlled, directly or
indirectly, by such a company, or
``(II) is controlled, directly, or indirectly, during
the entire 30-year period ending on December 20, 2019, by
individuals who are members of the same family, and does
not publish or distribute a daily newspaper that is
carrier-distributed in printed form in more than 5 States,
and
``(iii) is controlled, directly, or indirectly--
``(I) by 1 or more persons residing primarily in a
State in which the community newspaper has been
published on newsprint or carrier-distributed,
``(II) during the entire 30-year period ending on
December 20, 2019, by individuals who are members of
the same family,
``(III) by 1 or more trusts, the sole trustees of
which are persons described in subclause (I) or (II),
or
``(IV) by a combination of persons described in
subclause (I), (II), or (III).
``(B) Newspaper.--The term `newspaper' does not include any
newspaper (determined without regard to this subparagraph) to
which any of the following apply:
``(i) Is not in general circulation.
``(ii) Is published (on newsprint or electronically)
less frequently than 3 times per week.
``(iii) Has not ever been regularly published on
newsprint.
``(iv) Does not have a bona fide list of paid
subscribers.
``(C) Control.--A person shall be treated as controlled by
another person if such other person possesses, directly or
indirectly, the power to direct or cause the direction and
management of such person (including the power to elect a
majority of the members of the board of directors of such
person) through the ownership of voting securities.
``(6) Controlled group.--For purposes of this subsection, the
term `controlled group' means all persons treated as a single
employer under subsection (b), (c), (m), or (o) of section 414 of
the Internal Revenue Code of 1986 as of December 20, 2019.
``(7) Effect on premium rate calculation.--In the case of a
plan for which an election is made to apply the alternative
standards described in paragraph (3), the additional premium under
section 4006(a)(3)(E) shall be determined as if such election had
not been made.''.
(c) Effective Date.--The amendments made by this section shall
apply to plan years ending after December 31, 2017.
SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION.
Paragraph (3) of section 162(m) of the Internal Revenue Code of
1986 is amended--
(1) by redesignating subparagraph (C) as subparagraph (D),
(2) by striking ``or'' at the end of subparagraph (B),
(3) by inserting after subparagraph (B) the following new
subparagraph:
``(C) in the case of taxable years beginning after December
31, 2026, such employee is among the 5 highest compensated
employees for the taxable year other than any individual
described in subparagraph (A) or (B), or'', and
(4) by striking ``employee'' in subparagraph (D), as so
redesignated, and inserting ``employee described in subparagraph
(A) or (B)''.
Subtitle I--Child Care for Workers
SEC. 9801. CHILD CARE ASSISTANCE.
(a) Appropriation.--
(1) In general.--Section 418(a)(3) of the Social Security Act
(42 U.S.C. 618(a)(3)) is amended to read as follows:
``(3) Appropriation.--For grants under this section, there are
appropriated $3,550,000,000 for each fiscal year, of which--
``(A) $3,375,000,000 shall be available for grants to
States;
``(B) $100,000,000 shall be available for grants to Indian
tribes and tribal organizations; and
``(C) $75,000,000 shall be available for grants to
territories.''.
(2) Conforming amendment.--Section 418(a)(2)(A) of such Act (42
U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph (3), and
remaining after the reservation described in paragraph (4) and''
and inserting ``paragraph (3)(A),''.
(b) Modification of State Match Requirement for Funding Increases
in Fiscal Years 2021 and 2022.--With respect to the amounts made
available by section 418(a)(3) of the Social Security Act for each of
fiscal years 2021 and 2022, section 418(a)(2)(C) of such Act shall be
applied and administered with respect to any State that is entitled to
receive the entire amount that would be allotted to the State under
section 418(a)(2)(B) of such Act for the fiscal year in the manner
authorized for fiscal year 2020, as if the Federal medical assistance
percentage for the State for the fiscal year were 100 percent.
(c) Funding for the Territories.--Section 418(a)(4) of such Act (42
U.S.C. 618(a)(4)) is amended to read as follows:
``(4) Territories.--
``(A) Grants.--The Secretary shall use the amounts made
available by paragraph (3)(C) to make grants to the territories
under this paragraph.
``(B) Allotments.--The amount described in subparagraph (A)
shall be allotted among the territories in proportion to their
respective needs.
``(C) Redistribution.--The 1st sentence of clause (i) and
clause (ii) of paragraph (2)(D) shall apply with respect to the
amounts allotted to the territories under this paragraph,
except that the 2nd sentence of paragraph (2)(D) shall not
apply and the amounts allotted to the territories that are
available for redistribution for a fiscal year shall be
redistributed to each territory that applies for the additional
amounts, to the extent that the Secretary determines that the
territory will be able to use the additional amounts to provide
child care assistance, in an amount that bears the same ratio
to the amount so available for redistribution as the amount
allotted to the territory for the fiscal year bears to the
total amount allotted to all the territories receiving
redistributed funds under this paragraph for the fiscal year.
``(D) Inapplicability of payment limitation.-- Section
1108(a) shall not apply with respect to any amount paid under
this paragraph.
``(E) Territory.--In this paragraph, the term `territory'
means the Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands.''.
Subtitle J--Medicaid
SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION
AND TREATMENT UNDER MEDICAID.
(a) Coverage.--
(1) In general.--Section 1905(a)(4) of the Social Security Act
(42 U.S.C. 1396d(a)(4)) is amended by striking the semicolon at the
end and inserting ``; and (E) during the period beginning on the
date of the enactment of the American Rescue Plan Act of 2021 and
ending on the last day of the first calendar quarter that begins
one year after the last day of the emergency period described in
section 1135(g)(1)(B), a COVID-19 vaccine and administration of the
vaccine; and (F) during the period beginning on the date of the
enactment of the American Rescue Plan Act of 2021 and ending on the
last day of the first calendar quarter that begins one year after
the last day of the emergency period described in section
1135(g)(1)(B), testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, without regard to the requirements of section
1902(a)(10)(B) (relating to comparability), in the case of an
individual who is diagnosed with or presumed to have COVID-19,
during the period such individual has (or is presumed to have)
COVID-19, the treatment of a condition that may seriously
complicate the treatment of COVID-19, if otherwise covered under
the State plan (or waiver of such plan);''.
(2) Making covid-19 vaccine available to additional eligibility
groups and treatment available to certain uninsured.--Section
1902(a)(10) of such Act (42 U.S.C. 1396a(a)(10)) is amended in the
matter following subparagraph (G)--
(A) by striking ``and to other conditions which may
complicate pregnancy, (VIII)'' and inserting ``, medical
assistance for services related to other conditions which may
complicate pregnancy, and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section,
(VIII)'';
(B) by inserting ``and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section''
after ``(described in subsection (z)(2))'';
(C) by inserting ``and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section''
after ``described in subsection (k)(1)'';
(D) by inserting ``and medical assistance for vaccines
described in section 1905(a)(4)(E) and the administration of
such vaccines during the period described in such section''
after ``family planning setting'';
(E) by striking ``and any visit described in section
1916(a)(2)(G) that is furnished during any such portion'' and
inserting ``, any service described in section 1916(a)(2)(G)
that is furnished during any such portion, any vaccine
described in section 1905(a)(4)(E) (and the administration of
such vaccine) that is furnished during any such portion, and
testing and treatments for COVID-19, including specialized
equipment and therapies (including preventive therapies), and,
in the case of an individual who is diagnosed with or presumed
to have COVID-19, during the period such individual has (or is
presumed to have) COVID-19, the treatment of a condition that
may seriously complicate the treatment of COVID-19, if
otherwise covered under the State plan (or waiver of such
plan)''; and
(F) by striking the semicolon at the end and inserting ``,
and (XIX) medical assistance shall be made available during the
period described in section 1905(a)(4)(E) for vaccines
described in such section and the administration of such
vaccines, for any individual who is eligible for and receiving
medical assistance under the State plan or under a waiver of
such plan (other than an individual who is eligible for medical
assistance consisting only of payment of premiums pursuant to
subparagraph (E) or (F) or section 1933), notwithstanding any
provision of this title or waiver under section 1115 impacting
such individual's eligibility for medical assistance under such
plan or waiver to coverage for a limited type of benefits and
services that would not otherwise include coverage of a COVID-
19 vaccine and its administration;''.
(3) Prohibition of cost sharing.--
(A) In general.--Subsections (a)(2) and (b)(2) of section
1916 of the Social Security Act (42 U.S.C. 1396o) are each
amended--
(i) in subparagraph (F), by striking ``or'' at the end;
(ii) in subparagraph (G), by striking ``; and''; and
(iii) by adding at the end the following subparagraphs:
``(H) during the period beginning on the date of the
enactment of this subparagraph and ending on the last day of
the first calendar quarter that begins one year after the last
day of the emergency period described in section 1135(g)(1)(B),
a COVID-19 vaccine and the administration of such vaccine (for
any individual eligible for medical assistance for such vaccine
(and administration)); or
``(I) during the period beginning on the date of the
enactment of this subparagraph and ending on the last day of
the first calendar quarter that begins one year after the last
day of the emergency period described in section 1135(g)(1)(B),
testing and treatments for COVID-19, including specialized
equipment and therapies (including preventive therapies), and,
in the case of an individual who is diagnosed with or presumed
to have COVID-19, during the period during which such
individual has (or is presumed to have) COVID-19, the treatment
of a condition that may seriously complicate the treatment of
COVID-19, if otherwise covered under the State plan (or waiver
of such plan); and''.
(B) Application to alternative cost sharing.--Section
1916A(b)(3)(B) of the Social Security Act (42 U.S.C. 1396o-
1(b)(3)(B)) is amended--
(i) in clause (xi), by striking ``any visit'' and
inserting ``any service''; and
(ii) by adding at the end the following clauses:
``(xii) During the period beginning on the date of the
enactment of this clause and ending on the last day of the
first calendar quarter that begins one year after the last
day of the emergency period described in section
1135(g)(1)(B), a COVID-19 vaccine and the administration of
such vaccine (for any individual eligible for medical
assistance for such vaccine (and administration)).
``(xiii) During the period beginning on the date of the
enactment of this clause and ending on the last day of the
first calendar quarter that begins one year after the last
day of the emergency period described in section
1135(g)(1)(B), testing and treatments for COVID-19,
including specialized equipment and therapies (including
preventive therapies), and, in the case of an individual
who is diagnosed with or presumed to have COVID-19, during
the period during which such individual has (or is presumed
to have) COVID-19, the treatment of a condition that may
seriously complicate the treatment of COVID-19, if
otherwise covered under the State plan (or waiver of such
plan).''.
(4) Inclusion in the medicaid drug rebate program of covered
outpatient drugs used for covid-19 treatment.--
(A) In general.--The requirements of section 1927 of the
Social Security Act (42 U.S.C. 1396r-8) shall apply to any drug
or biological product to which subparagraph (F) of section
1905(a)(4) of such Act, as added by paragraph (1), applies or
to which the subclause (XVIII) in the matter following
subparagraph (G) of section 1902(a)(10) of such Act, as added
by paragraph (2), applies that is--
(i) furnished as medical assistance in accordance with
section 1902(a)(10)(A) of such Act and such subparagraph
(F) or subclause (XVIII) and section 1902(a)(10)(A) of such
Act, as applicable, for the treatment, or prevention, of
COVID-19, as described in such subparagraph or subclause,
respectively; and
(ii) a covered outpatient drug (as defined in section
1927(k) of such Act, except that, in applying paragraph
(2)(A) of such section to a drug to which such subparagraph
(F) or such subclause (XVIII) applies, such drug shall be
deemed a prescribed drug for purposes of section
1905(a)(12) of such Act).
(B) Conforming amendment.--Section 1927(d)(7) of the Social
Security Act (42 U.S.C. 1396r-8(d)(7)) is amended by adding at
the end the following new subparagraph:
``(E) Drugs and biological products to which section
1905(a)(4)(F) and subclause (XVIII) in the matter following
subparagraph (G) of section 1902(a)(10) apply that are
furnished as medical assistance in accordance with such section
or clause, respectively, for the treatment or prevention, of
COVID-19, as described in such subparagraph or subclause,
respectively, and section 1902(a)(10)(A).''.
(5) Alternative benefit plans.--Section 1937(b) of the Social
Security Act (42 U.S.C. 1396u-7(b)) is amended by adding at the end
the following new paragraph:
``(8) COVID-19 vaccines, testing, and treatment.--
Notwithstanding the previous provisions of this section, a State
may not provide for medical assistance through enrollment of an
individual with benchmark coverage or benchmark-equivalent coverage
under this section unless, during the period beginning on the date
of the enactment of the American Rescue Plan Act of 2021 and ending
on the last day of the first calendar quarter that begins one year
after the last day of the emergency period described in section
1135(g)(1)(B), such coverage includes (and does not impose any
deduction, cost sharing, or similar charge for)--
``(A) COVID-19 vaccines and administration of the vaccines;
and
``(B) testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of such an individual who is
diagnosed with or presumed to have COVID-19, during the period
such individual has (or is presumed to have) COVID-19, the
treatment of a condition that may seriously complicate the
treatment of COVID-19, if otherwise covered under the State
plan (or waiver of such plan).''.
(b) Temporary Increase in Federal Payments for Coverage and
Administration of COVID-19 Vaccines.--Section 1905 of the Social
Security Act (42 U.S.C. 1396d) is amended--
(1) in subsection (b), by striking ``and (ff)'' and inserting
``(ff), and (hh)'';
(2) in subsection (ff), in the matter preceding paragraph (1),
by inserting ``, subject to subsection (hh)'' after ``or (z)(2)''
and
(3) by adding at the end the following new subsection:
``(hh) Temporary Increased FMAP for Medical Assistance for Coverage
and Administration of COVID-19 Vaccines.--
``(1) In general.--Notwithstanding any other provision of this
title, during the period described in paragraph (2), the Federal
medical assistance percentage for a State, with respect to amounts
expended by the State for medical assistance for a vaccine
described in subsection (a)(4)(E) (and the administration of such a
vaccine), shall be equal to 100 percent.
``(2) Period described.--The period described in this paragraph
is the period that--
``(A) begins on the first day of the first quarter
beginning after the date of the enactment of this subsection;
and
``(B) ends on the last day of the first quarter that begins
one year after the last day of the emergency period described
in section 1135(g)(1)(B).
``(3) Exclusion of expenditures from territorial caps.--Any
payment made to a territory for expenditures for medical assistance
under subsection (a)(4)(E) that are subject to the Federal medical
assistance percentage specified under paragraph (1) shall not be
taken into account for purposes of applying payment limits under
subsections (f) and (g) of section 1108.''.
SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR
PREGNANT AND POSTPARTUM WOMEN.
(a) State Option.--Section 1902(e) of the Social Security Act (42
U.S.C. 1396a(e)) is amended by adding at the end the following new
paragraph:
``(16) Extending certain coverage for pregnant and postpartum
women.--
``(A) In general.--At the option of the State, the State
plan (or waiver of such State plan) may provide, that an
individual who, while pregnant, is eligible for and has
received medical assistance under the State plan approved under
this title (or a waiver of such plan) (including during a
period of retroactive eligibility under subsection (a)(34))
shall, in addition to remaining eligible under paragraph (5)
for all pregnancy-related and postpartum medical assistance
available under the State plan (or waiver) through the last day
of the month in which the 60-day period (beginning on the last
day of her pregnancy) ends, remain eligible under the State
plan (or waiver) for medical assistance for the period
beginning on the first day occurring after the end of such 60-
day period and ending on the last day of the month in which the
12-month period (beginning on the last day of her pregnancy)
ends.
``(B) Full benefits during pregnancy and throughout the 12-
month postpartum period.--The medical assistance provided for a
pregnant or postpartum individual by a State making an election
under this paragraph, without regard to the basis on which the
individual is eligible for medical assistance under the State
plan (or waiver), shall--
``(i) include all items and services covered under the
State plan (or waiver) that are not less in amount,
duration, or scope, or are determined by the Secretary to
be substantially equivalent, to the medical assistance
available for an individual described in subsection
(a)(10)(A)(i); and
``(ii) be provided for the individual while pregnant
and during the 12-month period that begins on the last day
of the individual's pregnancy and ends on the last day of
the month in which such 12-month period ends.
``(C) Coverage under chip.--A State making an election
under this paragraph that covers under title XXI child health
assistance for targeted low-income children who are pregnant or
targeted low-income pregnant women, as applicable, shall also
make the election under section 2107(e)(1)(J) of such title.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply with respect to State elections made under paragraph (16) of
section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as
added by subsection (a), during the 5-year period beginning on the 1st
day of the 1st fiscal year quarter that begins one year after the date
of the enactment of this Act.
SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE
CRISIS INTERVENTION SERVICES.
Title XIX of the Social Security Act is amended by adding after
section 1946 (42 U.S.C. 1396w-5) the following new section:
``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE
CRISIS INTERVENTION SERVICES.
``(a) In General.--Notwithstanding section 1902(a)(1) (relating to
Statewideness), section 1902(a)(10)(B) (relating to comparability),
section 1902(a)(23)(A) (relating to freedom of choice of providers), or
section 1902(a)(27) (relating to provider agreements), a State may,
during the 5-year period beginning on the first day of the first fiscal
year quarter that begins on or after the date that is 1 year after the
date of the enactment of this section, provide medical assistance for
qualifying community-based mobile crisis intervention services.
``(b) Qualifying Community-based Mobile Crisis Intervention
Services Defined.--For purposes of this section, the term `qualifying
community-based mobile crisis intervention services' means, with
respect to a State, items and services for which medical assistance is
available under the State plan under this title or a waiver of such
plan, that are--
``(1) furnished to an individual otherwise eligible for medical
assistance under the State plan (or waiver of such plan) who is--
``(A) outside of a hospital or other facility setting; and
``(B) experiencing a mental health or substance use
disorder crisis;
``(2) furnished by a multidisciplinary mobile crisis team--
``(A) that includes at least 1 behavioral health care
professional who is capable of conducting an assessment of the
individual, in accordance with the professional's permitted
scope of practice under State law, and other professionals or
paraprofessionals with appropriate expertise in behavioral
health or mental health crisis response, including nurses,
social workers, peer support specialists, and others, as
designated by the State through a State plan amendment (or
waiver of such plan);
``(B) whose members are trained in trauma-informed care,
de-escalation strategies, and harm reduction;
``(C) that is able to respond in a timely manner and, where
appropriate, provide--
``(i) screening and assessment;
``(ii) stabilization and de-escalation; and
``(iii) coordination with, and referrals to, health,
social, and other services and supports as needed, and
health services as needed;
``(D) that maintains relationships with relevant community
partners, including medical and behavioral health providers,
primary care providers, community health centers, crisis
respite centers, and managed care organizations (if
applicable); and
``(E) that maintains the privacy and confidentiality of
patient information consistent with Federal and State
requirements; and
``(3) available 24 hours per day, every day of the year.
``(c) Payments.--Notwithstanding section 1905(b) or 1905(ff) and
subject to subsections (y) and (z) of section 1905, during each of the
first 12 fiscal quarters occurring during the period described in
subsection (a) that a State meets the requirements described in
subsection (d), the Federal medical assistance percentage applicable to
amounts expended by the State for medical assistance for qualifying
community-based mobile crisis intervention services furnished during
such quarter shall be equal to 85 percent. In no case shall the
application of the previous sentence result in the Federal medical
assistance percentage applicable to amounts expended by a State for
medical assistance for such qualifying community-based mobile crisis
intervention services furnished during a quarter being less than the
Federal medical assistance percentage that would apply to such amounts
expended by the State for such services furnished during such quarter
without application of the previous sentence.
``(d) Requirements.--The requirements described in this subsection
are the following:
``(1) The State demonstrates, to the satisfaction of the
Secretary that it will be able to support the provision of
qualifying community-based mobile crisis intervention services that
meet the conditions specified in subsection (b).
``(2) The State provides assurances satisfactory to the
Secretary that--
``(A) any additional Federal funds received by the State
for qualifying community-based mobile crisis intervention
services provided under this section that are attributable to
the increased Federal medical assistance percentage under
subection (c) will be used to supplement, and not supplant, the
level of State funds expended for such services for the fiscal
year preceding the first fiscal quarter occurring during the
period described in subsection (a);
``(B) if the State made qualifying community-based mobile
crisis intervention services available in a region of the State
in such fiscal year, the State will continue to make such
services available in such region under this section during
each month occurring during the period described in subsection
(a) for which the Federal medical assistance percentage under
subsection (c) is applicable with respect to the State.
``(e) Funding for State Planning Grants.--There is appropriated,
out of any funds in the Treasury not otherwise appropriated,
$15,000,000 to the Secretary for purposes of implementing,
administering, and making planning grants to States as soon as
practicable for purposes of developing a State plan amendment or
section 1115, 1915(b), or 1915(c) waiver request (or an amendment to
such a waiver) to provide qualifying community-based mobile crisis
intervention services under this section, to remain available until
expended.''.
SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER
STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS FOR CERTAIN
MANDATORY INDIVIDUALS.
Section 1905 of the Social Security Act (42 U.S.C. 1396d), as
amended by section 9811 of this subtitle, is further amended--
(1) in subsection (b), in the first sentence, by striking ``and
(hh)'' and inserting ``(hh), and (ii)'';
(2) in subsection (ff), by striking ``subject to subsection
(hh)'' and inserting ``subject to subsections (hh) and (ii)''; and
(3) by adding at the end the following new subsection:
``(ii) Temporary Increase in FMAP for Medical Assistance Under
State Medicaid Plans Which Begin to Expend Amounts for Certain
Mandatory Individuals.--
``(1) In general.--For each quarter occurring during the 8-
quarter period beginning with the first calendar quarter during
which a qualifying State (as defined in paragraph (3)) expends
amounts for all individuals described in section
1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of such
plan), the Federal medical assistance percentage determined under
subsection (b) for such State shall, after application of any
increase, if applicable, under section 6008 of the Families First
Coronavirus Response Act, be increased by 5 percentage points,
except for any quarter (and each subsequent quarter) during such
period during which the State ceases to provide medical assistance
to any such individual under the State plan (or waiver of such
plan).
``(2) Special application rules.--Any increase described in
paragraph (1) (or payment made for expenditures on medical
assistance that are subject to such increase)--
``(A) shall not apply with respect to disproportionate
share hospital payments described in section 1923;
``(B) shall not be taken into account in calculating the
enhanced FMAP of a State under section 2105;
``(C) shall not be taken into account for purposes of part
A, D, or E of title IV; and
``(D) shall not be taken into account for purposes of
applying payment limits under subsections (f) and (g) of
section 1108.
``(3) Definition.--For purposes of this subsection, the term
`qualifying State' means a State which has not expended amounts for
all individuals described in section 1902(a)(10)(A)(i)(VIII) before
the date of the enactment of this subsection.''.
SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE
PERCENTAGE TO URBAN INDIAN HEALTH ORGANIZATIONS AND NATIVE HAWAIIAN
HEALTH CARE SYSTEMS.
Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is
amended by inserting after ``(as defined in section 4 of the Indian
Health Care Improvement Act)'' the following: ``; for the 8 fiscal year
quarters beginning with the first fiscal year quarter beginning after
the date of the enactment of the American Rescue Plan Act of 2021, the
Federal medical assistance percentage shall also be 100 per centum with
respect to amounts expended as medical assistance for services which
are received through an Urban Indian organization (as defined in
paragraph (29) of section 4 of the Indian Health Care Improvement Act)
that has a grant or contract with the Indian Health Service under title
V of such Act; and, for such 8 fiscal year quarters, the Federal
medical assistance percentage shall also be 100 per centum with respect
to amounts expended as medical assistance for services which are
received through a Native Hawaiian Health Center (as defined in section
12(4) of the Native Hawaiian Health Care Improvement Act) or a
qualified entity (as defined in section 6(b) of such Act) that has a
grant or contract with the Papa Ola Lokahi under section 8 of such
Act''.
SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE SOURCE
DRUGS AND INNOVATOR MULTIPLE SOURCE DRUGS.
Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-
8(c)(2)(D)) is amended by inserting after ``December 31, 2009,'' the
following: ``and before January 1, 2024,''.
SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMUNITY-BASED
SERVICES DURING THE COVID-19 EMERGENCY.
(a) Increased FMAP.--
(1) In general.--Notwithstanding section 1905(b) of the Social
Security Act (42 U.S.C. 1396d(b)) or section 1905(ff), in the case
of a State that meets the HCBS program requirements under
subsection (b), the Federal medical assistance percentage
determined for the State under section 1905(b) of such Act (or, if
applicable, under section 1905(ff)) and, if applicable, increased
under subsection (y), (z), (aa), or (ii) of section 1905 of such
Act (42 U.S.C. 1396d), section 1915(k) of such Act (42 U.S.C.
1396n(k)), or section 6008(a) of the Families First Coronavirus
Response Act (Public Law 116-127), shall be increased by 10
percentage points with respect to expenditures of the State under
the State Medicaid program for home and community-based services
(as defined in paragraph (2)(B)) that are provided during the HCBS
program improvement period (as defined in paragraph (2)(A)). In no
case may the application of the previous sentence result in the
Federal medical assistance percentage determined for a State being
more than 95 percent with respect to such expenditures. Any payment
made to Puerto Rico, the Virgin Islands, Guam, the Northern Mariana
Islands, or American Samoa for expenditures on medical assistance
that are subject to the Federal medical assistance percentage
increase specified under the first sentence of this paragraph shall
not be taken into account for purposes of applying payment limits
under subsections (f) and (g) of section 1108 of the Social
Security Act (42 U.S.C. 1308).
(2) Definitions.--In this section:
(A) HCBS program improvement period.--The term ``HCBS
program improvement period'' means, with respect to a State,
the period--
(i) beginning on April 1, 2021; and
(ii) ending on March 31, 2022.
(B) Home and community-based services.--The term ``home and
community-based services'' means any of the following:
(i) Home health care services authorized under
paragraph (7) of section 1905(a) of the Social Security Act
(42 U.S.C. 1396d(a)).
(ii) Personal care services authorized under paragraph
(24) of such section.
(iii) PACE services authorized under paragraph (26) of
such section.
(iv) Home and community-based services authorized under
subsections (b), (c), (i), (j), and (k) of section 1915 of
such Act (42 U.S.C. 1396n), such services authorized under
a waiver under section 1115 of such Act (42 U.S.C. 1315),
and such services through coverage authorized under section
1937 of such Act (42 U.S.C. 1396u-7).
(v) Case management services authorized under section
1905(a)(19) of the Social Security Act (42 U.S.C.
1396d(a)(19)) and section 1915(g) of such Act (42 U.S.C.
1396n(g)).
(vi) Rehabilitative services, including those related
to behavioral health, described in section 1905(a)(13) of
such Act (42 U.S.C. 1396d(a)(13)).
(vii) Such other services specified by the Secretary of
Health and Human Services.
(C) Eligible individual.--The term ``eligible individual''
means an individual who is eligible for and enrolled for
medical assistance under a State Medicaid program and includes
an individual who becomes eligible for medical assistance under
a State Medicaid program when removed from a waiting list.
(D) Medicaid program.--The term ``Medicaid program'' means,
with respect to a State, the State program under title XIX of
the Social Security Act (42 U.S.C. 1396 et seq.) (including any
waiver or demonstration under such title or under section 1115
of such Act (42 U.S.C. 1315) relating to such title).
(E) State.--The term ``State'' has the meaning given such
term for purposes of title XIX of the Social Security Act (42
U.S.C. 1396 et seq.).
(b) State Requirements for FMAP Increase.--As conditions for
receipt of the increase under subsection (a) to the Federal medical
assistance percentage determined for a State, the State shall meet each
of the following requirements (referred to in subsection (a) as the
HCBS program requirements):
(1) Supplement, not supplant.--The State shall use the Federal
funds attributable to the increase under subsection (a) to
supplement, and not supplant, the level of State funds expended for
home and community-based services for eligible individuals through
programs in effect as of April 1, 2021.
(2) Required implementation of certain activities.--The State
shall implement, or supplement the implementation of, one or more
activities to enhance, expand, or strengthen home and community-
based services under the State Medicaid program.
SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND EMPLOYEE
SAFETY IN NURSING FACILITIES.
Section 1919 of the Social Security Act (42 U.S.C. 1396r) is
amended by adding at the end the following new subsection:
``(k) Funding for State Strike Teams.--In addition to amounts
otherwise available, there is appropriated to the Secretary, out of any
monies in the Treasury not otherwise appropriated, $250,000,000, to
remain available until expended, for purposes of allocating such amount
among the States (including the District of Columbia and each territory
of the United States) for such a State to establish and implement a
strike team that will be deployed to a nursing facility in the State
with diagnosed or suspected cases of COVID-19 among residents or staff
for the purposes of assisting with clinical care, infection control, or
staffing during the emergency period described in section 1135(g)(1)(B)
and the 1-year period immediately following the end of such emergency
period.''.
SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH
EMERGENCY RELATED TO CORONAVIRUS.
(a) In General.--Section 1923(f)(3) of the Social Security Act (42
U.S.C. 1396r-4(f)(3)) is amended--
(1) in subparagraph (A), by striking ``subparagraph (E)'' and
inserting ``subparagraphs (E) and (F)'' ; and
(2) by adding at the end the following new subparagraph:
``(F) Allotments during the coronavirus temporary medicaid
fmap increase.--
``(i) In general.--Notwithstanding any other provision
of this subsection, for any fiscal year for which the
Federal medical assistance percentage applicable to
expenditures under this section is increased pursuant to
section 6008 of the Families First Coronavirus Response
Act, the Secretary shall recalculate the annual DSH
allotment, including the DSH allotment specified under
paragraph (6)(A)(vi), to ensure that the total DSH payments
(including both Federal and State shares) that a State may
make related to a fiscal year is equal to the total DSH
payments that the State could have made for such fiscal
year without such increase to the Federal medical
assistance percentage.
``(ii) No application to allotments beginning after
covid-19 emergency period.--The DSH allotment for any State
for the first fiscal year beginning after the end of the
emergency period described in section 1135(g)(1)(B) or any
succeeding fiscal year shall be determined under this
paragraph without regard to the DSH allotments determined
under clause (i).''.
(b) Effective Date.--The amendment made by subsection (a) shall
take effect and apply as if included in the enactment of the Families
First Coronavirus Response Act (Public Law 116-127).
Subtitle K--Children's Health Insurance Program
SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION
AND TREATMENT UNDER CHIP.
(a) Coverage.--
(1) In general.--Section 2103(c) of the Social Security Act (42
U.S.C. 1397cc(c)) is amended by adding at the end the following
paragraph:
``(11) Required coverage of covid-19 vaccines and treatment.--
Regardless of the type of coverage elected by a State under
subsection (a), the child health assistance provided for a targeted
low-income child, and, in the case of a State that elects to
provide pregnancy-related assistance pursuant to section 2112, the
pregnancy-related assistance provided for a targeted low-income
pregnant woman (as such terms are defined for purposes of such
section), shall include coverage, during the period beginning on
the date of the enactment of this paragraph and ending on the last
day of the first calendar quarter that begins one year after the
last day of the emergency period described in section
1135(g)(1)(B), of--
``(A) a COVID-19 vaccine (and the administration of the
vaccine); and
``(B) testing and treatments for COVID-19, including
specialized equipment and therapies (including preventive
therapies), and, in the case of an individual who is diagnosed
with or presumed to have COVID-19, during the period during
which such individual has (or is presumed to have) COVID-19,
the treatment of a condition that may seriously complicate the
treatment of COVID-19, if otherwise covered under the State
child health plan (or waiver of such plan).''.
(2) Prohibition of cost sharing.--Section 2103(e)(2) of the
Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by section
6004(b)(3) of the Families First Coronavirus Response Act, is
amended--
(A) in the paragraph header, by inserting ``a covid-19
vaccine, covid-19 treatment,'' before ``or pregnancy-related
assistance''; and
(B) by striking ``visits described in section
1916(a)(2)(G), or'' and inserting ``services described in
section 1916(a)(2)(G), vaccines described in section
1916(a)(2)(H) administered during the period described in such
section (and the administration of such vaccines), testing or
treatments described in section 1916(a)(2)(I) furnished during
the period described in such section, or''.
(b) Temporary Increase in Federal Payments for Coverage and
Administration of COVID-19 Vaccines.--Section 2105(c) of the Social
Security Act (42 U.S.C. 1397ee(c)) is amended by adding at the end the
following new paragraph:
``(12) Temporary enhanced payment for coverage and
administration of covid-19 vaccines.--During the period described
in section 1905(hh)(2), notwithstanding subsection (b), the
enhanced FMAP for a State, with respect to payments under
subsection (a) for expenditures under the State child health plan
(or a waiver of such plan) for a vaccine described in section
1905(a)(4)(E) (and the administration of such a vaccine), shall be
equal to 100 percent.''.
(c) Adjustment of CHIP Allotments.--Section 2104(m) of the Social
Security Act (42 U.S.C. 1397dd(m)) is amended--
(1) in paragraph (2)(B), in the matter preceding clause (i), by
striking ``paragraphs (5) and (7)'' and inserting ``paragraphs (5),
(7), and (12)''; and
(2) by adding at the end the following new paragraph:
``(12) Adjusting allotments to account for increased federal
payments for coverage and administration of covid-19 vaccines.--If
a State, commonwealth, or territory receives payment for a fiscal
year (beginning with fiscal year 2021) under subsection (a) of
section 2105 for expenditures that are subject to the enhanced FMAP
specified under subsection (c)(12) of such section, the amount of
the allotment determined for the State, commonwealth, or territory
under this subsection--
``(A) for such fiscal year shall be increased by the
projected expenditures for such year by the State,
commonwealth, or territory under the State child health plan
(or a waiver of such plan) for vaccines described in section
1905(a)(4)(E) (and the administration of such vaccines); and
``(B) once actual expenditures are available in the
subsequent fiscal year, the fiscal year allotment that was
adjusted by the amount described in subparagraph (A) shall be
adjusted on the basis of the difference between--
``(i) such projected amount of expenditures described
in subparagraph (A) for such fiscal year described in such
subparagraph by the State, commonwealth, or territory; and
``(ii) the actual amount of expenditures for such
fiscal year described in subparagraph (A) by the State,
commonwealth, or territory under the State child health
plan (or waiver of such plan) for vaccines described in
section 1905(a)(4)(E) (and the administration of such
vaccines).''.
SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR PREGNANT
AND POSTPARTUM WOMEN.
(a) Modifications to Coverage.--
(1) In general.--Section 2107(e)(1) of the Social Security Act
(42 U.S.C. 1397gg(e)(1)) is amended--
(A) by redesignating subparagraphs (J) through (S) as
subparagraphs (K) through (T), respectively; and
(B) by inserting after subparagraph (I) the following new
subparagraph:
``(J) Paragraphs (5) and (16) of section 1902(e) (relating
to the State option to provide medical assistance consisting of
full benefits during pregnancy and throughout the 12-month
postpartum period under title XIX), if the State provides child
health assistance for targeted low-income children who are
pregnant or to targeted low-income pregnant women and the State
has elected to apply such paragraph (16) with respect to
pregnant women under title XIX, the provision of assistance
under the State child health plan or waiver for targeted low-
income children or targeted low-income pregnant women during
pregnancy and the 12-month postpartum period shall be required
and not at the option of the State and shall include coverage
of all items or services provided to a targeted low-income
child or targeted low-income pregnant woman (as applicable)
under the State child health plan or waiver).''.
(2) Optional coverage of targeted low-income pregnant women.--
Section 2112(d)(2)(A) of the Social Security Act (42 U.S.C.
1397ll(d)(2)(A)) is amended by inserting after ``60-day period''
the following: ``, or, in the case that subparagraph (A) of section
1902(e)(16) applies to the State child health plan (or waiver of
such plan), pursuant to section 2107(e)(1), the 12-month period,''.
(b) Effective Date.--The amendments made by subsection (a), shall
apply with respect to State elections made under paragraph (16) of
section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as
added by section 9812(a) of subtitle J of this title, during the 5-year
period beginning on the 1st day of the 1st fiscal year quarter that
begins one year after the date of the enactment of this Act.
Subtitle L--Medicare
SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN ALL-
URBAN STATES.
(a) In General.--Section 1886(d)(3)(E) of the Social Security Act
(42 U.S.C. 1395ww(d)(3)(E)) is amended--
(1) in clause (i), in the first sentence, by striking ``or
(iii)'' and inserting ``, (iii), or (iv)''; and
(2) by adding at the end the following new clause:
``(iv) Floor on area wage index for hospitals in all-
urban states.--
``(I) In general.--For discharges occurring on or
after October 1, 2021, the area wage index applicable
under this subparagraph to any hospital in an all-urban
State (as defined in subclause (IV)) may not be less
than the minimum area wage index for the fiscal year
for hospitals in that State, as established under
subclause (II).
``(II) Minimum area wage index.--For purposes of
subclause (I), the Secretary shall establish a minimum
area wage index for a fiscal year for hospitals in each
all-urban State using the methodology described in
section 412.64(h)(4)(vi) of title 42, Code of Federal
Regulations, as in effect for fiscal year 2018.
``(III) Waiving budget neutrality.--Pursuant to the
fifth sentence of clause (i), this clause shall not be
applied in a budget neutral manner.
``(IV) All-urban state defined.--In this clause,
the term `all-urban State' means a State in which there
are no rural areas (as defined in paragraph (2)(D)) or
a State in which there are no hospitals classified as
rural under this section.''.
(b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of the
Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, in the
fifth sentence--
(1) by striking ``and the amendments'' and inserting ``, the
amendments''; and
(2) by inserting ``, and the amendments made by section 9831(a)
of the American Rescue Plan Act of 2021'' after ``Care Act''.
SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY
APPLICATION OF CERTAIN MEDICARE REQUIREMENTS WITH RESPECT TO AMBULANCE
SERVICES FURNISHED DURING CERTAIN EMERGENCY PERIODS.
(a) Waiver Authority.--Section 1135(b) of the Social Security Act
(42 U.S.C. 1320b-5(b)) is amended--
(1) in the first sentence--
(A) in paragraph (7), by striking ``and'' at the end;
(B) in paragraph (8), by striking the period at the end and
inserting ``; and''; and
(C) by inserting after paragraph (8) the following new
paragraph:
``(9) any requirement under section 1861(s)(7) or section
1834(l) that an ambulance service include the transport of an
individual to the extent necessary to allow payment for ground
ambulance services furnished in response to a 911 call (or the
equivalent in areas without a 911 call system) in cases in which an
individual would have been transported to a destination permitted
under Medicare regulations (as described in section 410.40 to title
42, Code of Federal Regulations (or successor regulations)) but
such transport did not occur as a result of community-wide
emergency medical service (EMS) protocols due to the public health
emergency described in subsection (g)(1)(B).''; and
(2) in the flush matter at the end, by adding at the end the
following: ``Ground ambulance services for which payment is made
pursuant to paragraph (9) shall be paid at the base rate that would
have been paid under the fee schedule established under 1834(l)
(excluding any mileage payment) if the individual had been so
transported and, with respect to ambulance services furnished by a
critical access hospital or an entity described in paragraph (8) of
such section, at the amount that otherwise would be paid under such
paragraph.''.
(b) Emergency Period Exception.--Section 1135(g)(1)(B) of the
Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is amended, in the
matter preceding clause (i), by striking ``subsection (b)(8)'' and
inserting ``paragraphs (8) and (9) of subsection (b)''.
SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.
In addition to amounts otherwise available, there is appropriated
to the inspector general of the Department of Health and Human Services
for fiscal year 2021, out of any money in the Treasury not otherwise
appropriated, $5,000,000, to remain available until expended, for
oversight of activities supported with funds appropriated to the
Department of Health and Human Services to prevent, prepare for, and
respond to coronavirus 2019 or COVID-19, domestically or
internationally.
Subtitle M--Coronavirus State and Local Fiscal Recovery Funds
SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.
(a) In General.--Title VI of the Social Security Act (42 U.S.C. 801
et seq.) is amended by adding at the end the following:
``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated--
``(1) $219,800,000,000, to remain available through December
31, 2024, for making payments under this section to States,
territories, and Tribal governments to mitigate the fiscal effects
stemming from the public health emergency with respect to the
Coronavirus Disease (COVID-19); and
``(2) $50,000,000, to remain available until expended, for the
costs of the Secretary for administration of the funds established
under this title.
``(b) Authority to Make Payments.--
``(1) Payments to territories.--
``(A) In general.--The Secretary shall reserve
$4,500,000,000 of the amount appropriated under subsection
(a)(1) to make payments to the territories.
``(B) Allocation.--Of the amount reserved under
subparagraph (A)--
``(i) 50 percent of such amount shall be allocated by
the Secretary equally to each territory; and
``(ii) 50 percent of such amount shall be allocated by
the Secretary as an additional amount to each territory in
an amount which bears the same proportion to \1/2\ of the
total amount reserved under subparagraph (A) as the
population of the territory bears to the total population
of all such territories.
``(C) Payment.--The Secretary shall pay each territory the
total of the amounts allocated for the territory under
subparagraph (B) in accordance with paragraph (6).
``(2) Payments to tribal governments.--
``(A) In general.--The Secretary shall reserve
$20,000,000,000 of the amount appropriated under subsection
(a)(1) to make payments to Tribal governments.
``(B) Allocation.--Of the amount reserved under
subparagraph (A)--
``(i) $1,000,000,000 shall be allocated by the
Secretary equally among each of the Tribal governments; and
``(ii) $19,000,000,000 shall be allocated by the
Secretary to the Tribal governments in a manner determined
by the Secretary.
``(C) Payment.-- The Secretary shall pay each Tribal
government the total of the amounts allocated for the Tribal
government under subparagraph (B) in accordance with paragraph
(6).
``(3) Payments to each of the 50 states and the district of
columbia.--
``(A) In general.--The Secretary shall reserve
$195,300,000,000 of the amount appropriated under subsection
(a)(1) to make payments to each of the 50 States and the
District of Columbia.
``(B) Allocations.--Of the amount reserved under
subparagraph (A)--
``(i) $25,500,000,000 of such amount shall be allocated
by the Secretary equally among each of the 50 States and
the District of Columbia;
``(ii) an amount equal to $1,250,000,000 less the
amount allocated for the District of Columbia pursuant to
section 601(c)(6) shall be allocated by the Secretary as an
additional amount to the District of Columbia; and
``(iii) an amount equal to the remainder of the amount
reserved under subparagraph (A) after the application of
clauses (i) and (ii) of this subparagraph shall be
allocated by the Secretary as an additional amount to each
of the 50 States and the District of Columbia in an amount
which bears the same proportion to such remainder as the
average estimated number of seasonally-adjusted unemployed
individuals (as measured by the Bureau of Labor Statistics
Local Area Unemployment Statistics program) in the State or
District of Columbia over the 3-month period ending with
December 2020 bears to the average estimated number of
seasonally-adjusted unemployed individuals in all of the 50
States and the District of Columbia over the same period.
``(C) Payment.--
``(i) In general.--Subject to clause (ii), the
Secretary shall pay each of the 50 States and the District
of Columbia, from the amount reserved under subparagraph
(A), the total of the amounts allocated for the State and
District of Columbia under subparagraph (B) in accordance
with paragraph (6).
``(ii) Minimum payment requirement.--
``(I) In general.--The sum of--
``(aa) the total amounts allocated for 1 of the
50 States or the District of Columbia under
subparagraph (B) (as determined without regard to
this clause); and
``(bb) the amounts allocated under section 603
to the State (for distribution by the State to
nonentitlement units of local government in the
State) and to metropolitan cities and counties in
the State;
shall not be less than the amount allocated to the
State or District of Columbia for fiscal year 2020
under section 601, including any amount paid directly
to a unit of local government in the State under such
section.
``(II) Pro rata adjustment.--The Secretary shall
adjust on a pro rata basis the amount of the
allocations for each of the 50 States and the District
of Columbia determined under subparagraph (B)(iii)
(without regard to this clause) to the extent necessary
to comply with the requirement of subclause (I).
``(4) Pro rata adjustment authority.--The amounts otherwise
determined for allocation and payment under paragraphs (1), (2),
and (3) may be adjusted by the Secretary on a pro rata basis to the
extent necessary to ensure that all available funds are allocated
to States, territories, and Tribal governments in accordance with
the requirements specified in each such paragraph (as applicable).
``(5) Population data.--For purposes of determining allocations
for a territory under this section, the population of the territory
shall be determined based on the most recent data available from
the Bureau of the Census.
``(6) Timing.--
``(A) States and territories.--
``(i) In general.--To the extent practicable, subject
to clause (ii), with respect to each State and territory
allocated a payment under this subsection, the Secretary
shall make the payment required for the State or territory
not later than 60 days after the date on which the
certification required under subsection (d)(1) is provided
to the Secretary.
``(ii) Authority to split payment.--
``(I) In general.--The Secretary shall have the
authority to withhold payment of up to 50 percent of
the amount allocated to each State and territory (other
than payment of the amount allocated under paragraph
(3)(B)(ii) to the District of Columbia) for a period of
up to 12 months from the date on which the State or
territory provides the certification required under
subsection (d)(1). The Secretary shall exercise such
authority with respect to a State or territory based on
the unemployment rate in the State or territory as of
such date.
``(II) Payment of withheld amount.--Before paying
to a State or territory the remainder of an amount
allocated to the State or territory (subject to
subclause (III)) that has been withheld by the
Secretary under subclause (I), the Secretary shall
require the State or territory to submit a second
certification under subsection (d)(1), in addition to
such other information as the Secretary may require.
``(III) Recovery of amounts subject to
recoupment.--If a State or territory is required under
subsection (e) to repay funds for failing to comply
with subsection (c), the Secretary may reduce the
amount otherwise payable to the State or territory
under subclause (II) by the amount that the State or
territory would otherwise be required to repay under
such subsection (e).
``(B) Tribal governments.--To the extent practicable, with
respect to each Tribal government for which an amount is
allocated under this subsection, the Secretary shall make the
payment required for the Tribal government not later than 60
days after the date of enactment of this section.
``(C) Initial payment to district of columbia.--The
Secretary shall pay the amount allocated under paragraph
(3)(B)(ii) to the District of Columbia not later than 15 days
after the date of enactment of this section.
``(c) Requirements.--
``(1) Use of funds.--Subject to paragraph (2), and except as
provided in paragraph (3), a State, territory, or Tribal government
shall only use the funds provided under a payment made under this
section, or transferred pursuant to section 603(c)(4), to cover
costs incurred by the State, territory, or Tribal government, by
December 31, 2024--
``(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID-19) or its
negative economic impacts, including assistance to households,
small businesses, and nonprofits, or aid to impacted industries
such as tourism, travel, and hospitality;
``(B) to respond to workers performing essential work
during the COVID-19 public health emergency by providing
premium pay to eligible workers of the State, territory, or
Tribal government that are performing such essential work, or
by providing grants to eligible employers that have eligible
workers who perform essential work;
``(C) for the provision of government services to the
extent of the reduction in revenue of such State, territory, or
Tribal government due to the COVID-19 public health emergency
relative to revenues collected in the most recent full fiscal
year of the State, territory, or Tribal government prior to the
emergency; or
``(D) to make necessary investments in water, sewer, or
broadband infrastructure.
``(2) Further restriction on use of funds.--
``(A) In general.--A State or territory shall not use the
funds provided under this section or transferred pursuant to
section 603(c)(4) to either directly or indirectly offset a
reduction in the net tax revenue of such State or territory
resulting from a change in law, regulation, or administrative
interpretation during the covered period that reduces any tax
(by providing for a reduction in a rate, a rebate, a deduction,
a credit, or otherwise) or delays the imposition of any tax or
tax increase.
``(B) Pension funds.--No State or territory may use funds
made available under this section for deposit into any pension
fund.
``(3) Transfer authority.--A State, territory, or Tribal
government receiving a payment from funds made available under this
section may transfer funds to a private nonprofit organization (as
that term is defined in paragraph (17) of section 401 of the
McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a
Tribal organization (as that term is defined in section 4 of the
Indian Self-Determination and Education Assistance Act (25 U.S.C.
5304)), a public benefit corporation involved in the transportation
of passengers or cargo, or a special-purpose unit of State or local
government.
``(d) Certifications and Reports.--
``(1) In general.--In order for a State or territory to receive
a payment under this section, or a transfer of funds under section
603(c)(4), the State or territory shall provide the Secretary with
a certification, signed by an authorized officer of such State or
territory, that such State or territory requires the payment or
transfer to carry out the activities specified in subsection (c) of
this section and will use any payment under this section, or
transfer of funds under section 603(c)(4), in compliance with
subsection (c) of this section.
``(2) Reporting.--Any State, territory, or Tribal government
receiving a payment under this section shall provide to the
Secretary periodic reports providing a detailed accounting of--
``(A) the uses of funds by such State, territory, or Tribal
government, including, in the case of a State or a territory,
all modifications to the State's or territory's tax revenue
sources during the covered period; and
``(B) such other information as the Secretary may require
for the administration of this section.
``(e) Recoupment.--Any State, territory, or Tribal government that
has failed to comply with subsection (c) shall be required to repay to
the Secretary an amount equal to the amount of funds used in violation
of such subsection, provided that, in the case of a violation of
subsection (c)(2)(A), the amount the State or territory shall be
required to repay shall be lesser of--
``(1) the amount of the applicable reduction to net tax revenue
attributable to such violation; and
``(2) the amount of funds received by such State or territory
pursuant to a payment made under this section or a transfer made
under section 603(c)(4).
``(f) Regulations.--The Secretary shall have the authority to issue
such regulations as may be necessary or appropriate to carry out this
section.
``(g) Definitions.--In this section:
``(1) Covered period.--The term `covered period' means, with
respect to a State, territory, or Tribal government, the period
that--
``(A) begins on March 3, 2021; and
``(B) ends on the last day of the fiscal year of such
State, territory, or Tribal government in which all funds
received by the State, territory, or Tribal government from a
payment made under this section or a transfer made under
section 603(c)(4) have been expended or returned to, or
recovered by, the Secretary.
``(2) Eligible workers.--The term `eligible workers' means
those workers needed to maintain continuity of operations of
essential critical infrastructure sectors and additional sectors as
each Governor of a State or territory, or each Tribal government,
may designate as critical to protect the health and well-being of
the residents of their State, territory, or Tribal government.
``(3) Premium pay.--The term `premium pay' means an amount of
up to $13 per hour that is paid to an eligible worker, in addition
to wages or remuneration the eligible worker otherwise receives,
for all work performed by the eligible worker during the COVID-19
public health emergency. Such amount may not exceed $25,000 with
respect to any single eligible worker.
``(4) Secretary.--The term `Secretary' means the Secretary of
the Treasury.
``(5) State.--The term `State' means each of the 50 States and
the District of Columbia.
``(6) Territory.--The term `territory' means the Commonwealth
of Puerto Rico, the United States Virgin Islands, Guam, the
Commonwealth of the Northern Mariana Islands, and American Samoa.
``(7) Tribal government.--The term `Tribal Government' means
the recognized governing body of any Indian or Alaska Native tribe,
band, nation, pueblo, village, community, component band, or
component reservation, individually identified (including
parenthetically) in the list published most recently as of the date
of enactment of this Act pursuant to section 104 of the Federally
Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $130,200,000,000, to remain
available through December 31, 2024, for making payments under this
section to metropolitan cities, nonentitlement units of local
government, and counties to mitigate the fiscal effects stemming from
the public health emergency with respect to the Coronavirus Disease
(COVID-19).
``(b) Authority to Make Payments.--
``(1) Metropolitan cities.--
``(A) In general.--Of the amount appropriated under
subsection (a), the Secretary shall reserve $45,570,000,000 to
make payments to metropolitan cities.
``(B) Allocation and payment.--From the amount reserved
under subparagraph (A), the Secretary shall allocate and, in
accordance with paragraph (7), pay to each metropolitan city an
amount determined for the metropolitan city consistent with the
formula under section 106(b) of the Housing and Community
Development Act of 1974 (42 U.S.C. 5306(b)), except that, in
applying such formula, the Secretary shall substitute `all
metropolitan cities' for `all metropolitan areas' each place it
appears.
``(2) Nonentitlement units of local government.--
``(A) In general.--Of the amount appropriated under
subsection (a), the Secretary shall reserve $19,530,000,000 to
make payments to States for distribution by the State to
nonentitlement units of local government in the State.
``(B) Allocation and payment.--From the amount reserved
under subparagraph (A), the Secretary shall allocate and, in
accordance with paragraph (7), pay to each State an amount
which bears the same proportion to such reserved amount as the
total population of all areas that are non-metropolitan cities
in the State bears to the total population of all areas that
are non-metropolitan cities in all such States.
``(C) Distribution to nonentitlement units of local
government.--
``(i) In general.--Not later than 30 days after a State
receives a payment under subparagraph (B), the State shall
distribute to each nonentitlement unit of local government
in the State an amount that bears the same proportion to
the amount of such payment as the population of the
nonentitlement unit of local government bears to the total
population of all the nonentitlement units of local
government in the State, subject to clause (iii).
``(ii) Distribution of funds.--
``(I) Extension for distribution.--If an authorized
officer of a State required to make distributions under
clause (i) certifies in writing to the Secretary before
the end of the 30-day distribution period described in
such clause that it would constitute an excessive
administrative burden for the State to meet the terms
of such clause with respect to 1 or more such
distributions, the authorized officer may request, and
the Secretary shall grant, an extension of such period
of not more than 30 days to allow the State to make
such distributions in accordance with clause (i).
``(II) Additional extensions.--
``(aa) In general.--If a State has been granted
an extension to the distribution period under
subclause (I) but is unable to make all the
distributions required under clause (i) before the
end of such period as extended, an authorized
officer of the State may request an additional
extension of the distribution period of not more
than 30 days. The Secretary may grant a request for
an additional extension of such period only if--
``(AA) the authorized officer making such
request provides a written plan to the
Secretary specifying, for each distribution for
which an additional extension is requested,
when the State expects to make such
distribution and the actions the State has
taken and will take in order to make all such
distributions before the end of the
distribution period (as extended under
subclause (I) and this subclause); and
``(BB) the Secretary determines that such
plan is reasonably designed to distribute all
such funds to nonentitlement units of local
government by the end of the distribution
period (as so extended).
``(bb) Further additional extensions.--If a
State granted an additional extension of the
distribution period under item (aa) requires any
further additional extensions of such period, the
request only may be made and granted subject to the
requirements specified in item (aa).
``(iii) Capped amount.--The total amount distributed to
a nonentitlement unit of local government under this
paragraph may not exceed the amount equal to 75 percent of
the most recent budget for the nonentitlement unit of local
government as of January 27, 2020.
``(iv) Return of excess amounts.--Any amounts not
distributed to a nonentitlement unit of local government as
a result of the application of clause (iii) shall be
returned to the Secretary.
``(D) Penalty for noncompliance.--If, by the end of the
120-day period that begins on the date a State receives a
payment from the amount allocated under subparagraph (B) or, if
later, the last day of the distribution period for the State
(as extended with respect to the State under subparagraph
(C)(ii)), such State has failed to make all the distributions
from such payment in accordance with the terms of subparagraph
(C) (including any extensions of the distribution period
granted in accordance with such subparagraph), an amount equal
to the amount of such payment that remains undistributed as of
such date shall be booked as a debt of such State owed to the
Federal Government, shall be paid back from the State's
allocation provided under section 602(b)(3)(B)(iii), and shall
be deposited into the general fund of the Treasury.
``(3) Counties.--
``(A) Amount.--From the amount appropriated under
subsection (a), the Secretary shall reserve and allocate
$65,100,000,000 of such amount to make payments directly to
counties in an amount which bears the same proportion to the
total amount reserved under this paragraph as the population of
each such county bears to the total population of all such
entities and shall pay such allocated amounts to such counties
in accordance with paragraph (7).
``(B) Special rules.--
``(i) Urban counties.--No county that is an `urban
county' (as defined in section 102 of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302)) shall
receive less than the amount the county would otherwise
receive if the amount paid under this paragraph were
allocated to metropolitan cities and urban counties under
section 106(b) of the Housing and Community Development Act
of 1974 (42 U.S.C. 5306(b)).
``(ii) Counties that are not units of general local
government.--In the case of an amount to be paid to a
county that is not a unit of general local government, the
amount shall instead be paid to the State in which such
county is located, and such State shall distribute such
amount to each unit of general local government within such
county in an amount that bears the same proportion to the
amount to be paid to such county as the population of such
units of general local government bears to the total
population of such county.
``(iii) District of columbia.--For purposes of this
paragraph, the District of Columbia shall be considered to
consist of a single county that is a unit of general local
government.
``(4) Consolidated governments.--A unit of general local
government that has formed a consolidated government, or that is
geographically contained (in full or in part) within the boundaries
of another unit of general local government may receive a
distribution under each of paragraphs (1), (2), and (3), as
applicable, based on the respective formulas specified in such
paragraphs.
``(5) Pro rata adjustment authority.--The amounts otherwise
determined for allocation and payment under paragraphs (1), (2),
and (3) may be adjusted by the Secretary on a pro rata basis to the
extent necessary to ensure that all available funds are distributed
to metropolitan cities, counties, and States in accordance with the
requirements specified in each paragraph (as applicable) and the
certification requirement specified in subsection (d).
``(6) Population.--For purposes of determining allocations
under this section, the population of an entity shall be determined
based on the most recent data are available from the Bureau of the
Census or, if not available, from such other data as a State
determines appropriate.
``(7) Timing.--
``(A) First tranche amount.--To the extent practicable,
with respect to each metropolitan city for which an amount is
allocated under paragraph (1), each State for which an amount
is allocated under paragraph (2) for distribution to
nonentitlement units of local government, and each county for
which an amount is allocated under paragraph (3), the Secretary
shall pay from such allocation the First Tranche Amount for
such city, State, or county not later than 60 days after the
date of enactment of this section.
``(B) Second tranche amount.--The Secretary shall pay to
each metropolitan city for which an amount is allocated under
paragraph (1), each State for which an amount is allocated
under paragraph (2) for distribution to nonentitlement units of
local government, and each county for which an amount is
allocated under paragraph (3), the Second Tranche Amount for
such city, State, or county not earlier than 12 months after
the date on which the First Tranche Amount is paid to the city,
State, or county.
``(c) Requirements.--
``(1) Use of funds.--Subject to paragraph (2), and except as
provided in paragraphs (3) and (4), a metropolitan city,
nonentitlement unit of local government, or county shall only use
the funds provided under a payment made under this section to cover
costs incurred by the metropolitan city, nonentitlement unit of
local government, or county, by December 31, 2024--
``(A) to respond to the public health emergency with
respect to the Coronavirus Disease 2019 (COVID-19) or its
negative economic impacts, including assistance to households,
small businesses, and nonprofits, or aid to impacted industries
such as tourism, travel, and hospitality;
``(B) to respond to workers performing essential work
during the COVID-19 public health emergency by providing
premium pay to eligible workers of the metropolitan city,
nonentitlement unit of local government, or county that are
performing such essential work, or by providing grants to
eligible employers that have eligible workers who perform
essential work;
``(C) for the provision of government services to the
extent of the reduction in revenue of such metropolitan city,
nonentitlement unit of local government, or county due to the
COVID-19 public health emergency relative to revenues collected
in the most recent full fiscal year of the metropolitan city,
nonentitlement unit of local government, or county prior to the
emergency; or
``(D) to make necessary investments in water, sewer, or
broadband infrastructure.
``(2) Pension funds.--No metropolitan city, nonentitlement unit
of local government, or county may use funds made available under
this section for deposit into any pension fund.
``(3) Transfer authority.--A metropolitan city, nonentitlement
unit of local government, or county receiving a payment from funds
made available under this section may transfer funds to a private
nonprofit organization (as that term is defined in paragraph (17)
of section 401 of the McKinney-Vento Homeless Assistance Act (42
U.S.C. 11360(17)), a public benefit corporation involved in the
transportation of passengers or cargo, or a special-purpose unit of
State or local government.
``(4) Transfers to states.--Notwithstanding paragraph (1), a
metropolitan city, nonentitlement unit of local government, or
county receiving a payment from funds made available under this
section may transfer such funds to the State in which such entity
is located.
``(d) Reporting.--Any metropolitan city, nonentitlement unit of
local government, or county receiving funds provided under a payment
made under this section shall provide to the Secretary periodic reports
providing a detailed accounting of the uses of such funds by such
metropolitan city, nonentitlement unit of local government, or county
and including such other information as the Secretary may require for
the administration of this section.
``(e) Recoupment.--Any metropolitan city, nonentitlement unit of
local government, or county that has failed to comply with subsection
(c) shall be required to repay to the Secretary an amount equal to the
amount of funds used in violation of such subsection.
``(f) Regulations.--The Secretary shall have the authority to issue
such regulations as may be necessary or appropriate to carry out this
section.
``(g) Definitions.--In this section:
``(1) County.--The term `county' means a county, parish, or
other equivalent county division (as defined by the Bureau of the
Census).
``(2) Eligible workers.--The term `eligible workers' means
those workers needed to maintain continuity of operations of
essential critical infrastructure sectors and additional sectors as
each chief executive officer of a metropolitan city, nonentitlement
unit of local government, or county may designate as critical to
protect the health and well-being of the residents of their
metropolitan city, nonentitlement unit of local government, or
county.
``(3) First tranche amount.--The term `First Tranche Amount'
means, with respect to each metropolitan city for which an amount
is allocated under subsection (b)(1), each State for which an
amount is allocated under subsection (b)(2) for distribution to
nonentitlement units of local government, and each county for which
an amount is allocated under subsection (b)(3), 50 percent of the
amount so allocated to such metropolitan city, State, or county (as
applicable).
``(4) Metropolitan city.--The term `metropolitan city' has the
meaning given that term in section 102(a)(4) of the Housing and
Community Development Act of 1974 (42 U.S.C. 5302(a)(4)) and
includes cities that relinquish or defer their status as a
metropolitan city for purposes of receiving allocations under
section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
``(5) Nonentitlement unit of local government.--The term
`nonentitlement unit of local government' means a `city', as that
term is defined in section 102(a)(5) of the Housing and Community
Development Act of 1974 (42 U.S.C. 5302(a)(5))), that is not a
metropolitan city.
``(6) Premium pay.--The term `premium pay' has the meaning
given such term in section 602(g).
``(7) Second tranche amount.--The term `Second Tranche Amount'
means, with respect to each metropolitan city for which an amount
is allocated under subsection (b)(1), each State for which an
amount is allocated under subsection (b)(2) for distribution to
nonentitlement units of local government, and each county for which
an amount is allocated under subsection (b)(3), an amount not to
exceed 50 percent of the amount so allocated to such metropolitan
city, State, or county (as applicable).
``(8) Secretary.--The term `Secretary' means the Secretary of
the Treasury.
``(9) State.--The term `State' means each of the 50 States, the
District of Columbia, the Commonwealth of Puerto Rico, the United
States Virgin Islands, Guam, the Commonwealth of the Northern
Mariana Islands, and American Samoa.
``(10) Unit of general local government.--The term `unit of
general local government' has the meaning given that term in
section 102(a)(1) of the Housing and Community Development Act of
1974 (42 U.S.C. 5302(a)(1)).
``SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $10,000,000,000, to remain
available until expended, for making payments to States, territories,
and Tribal governments to carry out critical capital projects directly
enabling work, education, and health monitoring, including remote
options, in response to the public health emergency with respect to the
Coronavirus Disease (COVID-19).
``(b) Payments.--
``(1) Minimum amounts.--From the amount appropriated under
subsection (a)--
``(A) the Secretary shall pay $100,000,000 to each State;
``(B) the Secretary shall pay $100,000,000 of such amount
in equal shares to the United States Virgin Islands, Guam,
American Samoa, the Commonwealth of the Northern Mariana
Islands, the Republic of the Marshall Islands, the Federated
States of Micronesia, and the Republic of Palau; and
``(C) the Secretary shall pay $100,000,000 of such amount
in equal shares to Tribal governments and the State of Hawaii
(in addition to the amount paid to the State of Hawaii under
subparagraph (A)), of which--
``(i) not less than $50,000 shall be paid to each
Tribal government; and
``(ii) not less than $50,000, and not more than
$200,000, shall be paid to the State of Hawaii for the
exclusive use of the Department of Hawaiian Home Lands and
the Native Hawaiian Education Programs to assist Native
Hawaiians in accordance with this section.
``(2) Remaining amounts.--
``(A) In general.--From the amount of the appropriation
under subsection (a) that remains after the application of
paragraph (1), the Secretary shall make payments to States
based on population such that--
``(i) 50 percent of such amount shall be allocated
among the States based on the proportion that the
population of each State bears to the population of all
States;
``(ii) 25 percent of such amount shall be allocated
among the States based on the proportion that the number of
individuals living in rural areas in each State bears to
the number of individuals living in rural areas in all
States; and
``(iii) 25 percent of such amount shall be allocated
among the States based on the proportion that the number of
individuals with a household income that is below 150
percent of the poverty line applicable to a family of the
size involved in each State bears to the number of such
individuals in all States.
``(B) Data.--In determining the allocations to be made to
each State under subparagraph (A), the Secretary of the
Treasury shall use the most recent data available from the
Bureau of the Census.
``(c) Timing.--The Secretary shall establish a process of applying
for grants to access funding made available under section (b) not later
than 60 days after enactment of this section.
``(d) Definitions.--In this section:
``(1) Secretary.--The term `Secretary' means the Secretary of
the Treasury.
``(2) State.--The term `State' means each of the 50 States, the
District of Columbia, and Puerto Rico.
``(3) Tribal government.--The term `Tribal government' has the
meaning given such term in section 602(g).
``SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.
``(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $2,000,000,000 to remain available
until September 30, 2023, with amounts to be obligated for each of
fiscal years 2022 and 2023 in accordance with subsection (b), for
making payments under this section to eligible revenue sharing counties
and eligible Tribal governments.
``(b) Authority to Make Payments.--
``(1) Payments to eligible revenue sharing counties.--For each
of fiscal years 2022 and 2023, the Secretary shall reserve
$750,000,000 of the total amount appropriated under subsection (a)
to allocate and pay to each eligible revenue sharing county in
amounts that are determined by the Secretary taking into account
economic conditions of each eligible revenue sharing county, using
measurements of poverty rates, household income, land values, and
unemployment rates as well as other economic indicators, over the
20-year period ending with September 30, 2021.
``(2) Payments to eligible tribal governments.--For each of
fiscal years 2022 and 2023, the Secretary shall reserve
$250,000,000 of the total amount appropriated under subsection (a)
to allocate and pay to eligible Tribal governments in amounts that
are determined by the Secretary taking into account economic
conditions of each eligible Tribe.
``(c) Use of Payments.--An eligible revenue sharing county or an
eligible Tribal government may use funds provided under a payment made
under this section for any governmental purpose other than a lobbying
activity.
``(d) Reporting Requirement.--Any eligible revenue sharing county
receiving a payment under this section shall provide to the Secretary
periodic reports providing a detailed accounting of the uses of fund by
such eligible revenue sharing county and such other information as the
Secretary may require for the administration of this section.
``(e) Recoupment.--Any eligible revenue sharing county that has
failed to submit a report required under subsection (d) or failed to
comply with subsection (c), shall be required to repay to the Secretary
an amount equal to--
``(1) in the case of a failure to comply with subsection (c),
the amount of funds used in violation of such subsection; and
``(2) in the case of a failure to submit a report required
under subsection (d), such amount as the Secretary determines
appropriate, but not to exceed 5 percent of the amount paid to the
eligible revenue sharing county under this section for all fiscal
years.
``(f) Definitions.--In this section:
``(1) Eligible revenue sharing county.--The term `eligible
revenue sharing county' means--
``(A) a county, parish, or borough--
``(i) that is independent of any other unit of local
government; and
``(ii) that, as determined by the Secretary, is the
principal provider of government services for the area
within its jurisdiction; and
``(iii) for which, as determined by the Secretary,
there is a negative revenue impact due to implementation of
a Federal program or changes to such program; and
``(B) the District of Columbia, the Commonwealth of Puerto
Rico, Guam, and the United States Virgin Islands.
``(2) Eligible tribal government.--The term `eligible Tribal
government' means the recognized governing body of an eligible
Tribe.
``(3) Eligible tribe.--The term `eligible Tribe' means any
Indian or Alaska Native tribe, band, nation, pueblo, village,
community, component band, or component reservation, individually
identified (including parenthetically) in the list published most
recently as of the date of enactment of this section pursuant to
section 104 of the Federally Recognized Indian Tribe List Act of
1994 (25 U.S.C. 5131).
``(4) Secretary.--The term `Secretary' means the Secretary of
the Treasury.''.
(b) Conforming Amendment.--The heading for title VI of the Social
Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND''
and inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS
FUNDS''.
Subtitle N--Other Provisions
SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.
Part A of title XI of the Social Security Act (42 U.S.C. 1301 et
seq.) is amended by adding at the end the following:
``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.
``(a) Funding.--In addition to amounts otherwise available, there
is appropriated to the Secretary, for fiscal year 2021, out of any
monies in the Treasury not otherwise appropriated, $8,500,000,000 for
purposes of making payments to eligible health care providers for
health care related expenses and lost revenues that are attributable to
COVID-19. Amounts appropriated under the preceding sentence shall
remain available until expended.
``(b) Application Requirement.--To be eligible for a payment under
this section, an eligible health care provider shall submit to the
Secretary an application in such form and manner as the Secretary shall
prescribe. Such application shall contain the following:
``(1) A statement justifying the need of the provider for the
payment, including documentation of the health care related
expenses attributable to COVID-19 and lost revenues attributable to
COVID-19.
``(2) The tax identification number of the provider.
``(3) Such assurances as the Secretary determines appropriate
that the eligible health care provider will maintain and make
available such documentation and submit such reports (at such time,
in such form, and containing such information as the Secretary
shall prescribe) as the Secretary determines is necessary to ensure
compliance with any conditions imposed by the Secretary under this
section.
``(4) Any other information determined appropriate by the
Secretary.
``(c) Limitation.--Payments made to an eligible health care
provider under this section may not be used to reimburse any expense or
loss that--
``(1) has been reimbursed from another source; or
``(2) another source is obligated to reimburse.
``(d) Application of Requirements, Rules, and Procedures.--The
Secretary shall apply any requirements, rules, or procedures as the
Secretary deems appropriate for the efficient execution of this
section.
``(e) Definitions.--In this section:
``(1) Eligible health care provider.--The term `eligible health
care provider' means--
``(A) a provider of services (as defined in section
1861(u)) or a supplier (as defined in section 1861(d)) that--
``(i) is enrolled in the Medicare program under title
XVIII under section 1866(j) (including temporarily enrolled
during the emergency period described in section
1135(g)(1)(B) for such period);
``(ii) provides diagnoses, testing, or care for
individuals with possible or actual cases of COVID-19; and
``(iii) is a rural provider or supplier; or
``(B) a provider or supplier that--
``(i) is enrolled with a State Medicaid plan under
title XIX (or a waiver of such plan) in accordance with
subsections (a)(77) and (kk) of section 1902 (including
enrolled pursuant to section 1902(a)(78) or section
1932(d)(6)) or enrolled with a State child health plan
under title XXI (or a waiver of such plan) in accordance
with subparagraph (G) of section 2107(e)(1) (including
enrolled pursuant to subparagraph (D) or (Q) of such
section);
``(ii) provides diagnoses, testing, or care for
individuals with possible or actual cases of COVID-19; and
``(iii) is a rural provider or supplier.
``(2) Health care related expenses attributable to covid-19.--
The term `health care related expenses attributable to COVID-19'
means health care related expenses to prevent, prepare for, and
respond to COVID-19, including the building or construction of a
temporary structure, the leasing of a property, the purchase of
medical supplies and equipment, including personal protective
equipment and testing supplies, providing for increased workforce
and training (including maintaining staff, obtaining additional
staff, or both), the operation of an emergency operation center,
retrofitting a facility, providing for surge capacity, and other
expenses determined appropriate by the Secretary.
``(3) Lost revenue attributable to covid-19.--The term `lost
revenue attributable to COVID-19' has the meaning given that term
in the Frequently Asked Questions guidance released by the
Department of Health and Human Services in June 2020, including the
difference between such provider's budgeted and actual revenue if
such budget had been established and approved prior to March 27,
2020.
``(4) Payment.-- The term `payment' includes, as determined
appropriate by the Secretary, a pre-payment, a prospective payment,
a retrospective payment, or a payment through a grant or other
mechanism.
``(5) Rural provider or supplier.--The term `rural provider or
supplier' means--
``(A) a--
``(i) provider or supplier located in a rural area (as
defined in section 1886(d)(2)(D)); or
``(ii) provider treated as located in a rural area
pursuant to section 1886(d)(8)(E);
``(B) a provider or supplier located in any other area that
serves rural patients (as defined by the Secretary), which may
include, but is not required to include, a metropolitan
statistical area with a population of less than 500,000
(determined based on the most recently available data);
``(C) a rural health clinic (as defined in section
1861(aa)(2));
``(D) a provider or supplier that furnishes home health,
hospice, or long-term services and supports in an individual's
home located in a rural area (as defined in section
1886(d)(2)(D)); or
``(E) any other rural provider or supplier (as defined by
the Secretary).''.
SEC. 9912. EXTENSION OF CUSTOMS USER FEES.
(a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
(1) in subparagraph (A), by striking ``October 21, 2029'' and
inserting ``September 30, 2030''; and
(2) in subparagraph (B)(i), by striking ``October 21, 2029''
and inserting ``September 30, 2030''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the
United States-Korea Free Trade Agreement Implementation Act (Public Law
112-41; 19 U.S.C. 3805 note) is amended by striking ``October 21,
2029'' and inserting ``September 30, 2030''.
TITLE X--COMMITTEE ON FOREIGN RELATIONS
SEC. 10001. DEPARTMENT OF STATE OPERATIONS.
In addition to amounts otherwise available, there is authorized and
appropriated to the Secretary of State for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $204,000,000, to
remain available until September 30, 2022, for necessary expenses of
the Department of State to carry out the authorities, functions,
duties, and responsibilities in the conduct of the foreign affairs of
the United States, to prevent, prepare for, and respond to coronavirus
domestically or internationally, which shall include maintaining
Department of State operations.
SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT
OPERATIONS.
In addition to amounts otherwise available, there is authorized and
appropriated to the Administrator of the United States Agency for
International Development for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $41,000,000, to remain available
until September 30, 2022, to carry out the provisions of section 667 of
the Foreign Assistance Act of 1961 (22 U.S.C. 2427) for necessary
expenses of the United States Agency for International Development to
prevent, prepare for, and respond to coronavirus domestically or
internationally, and for other operations and maintenance requirements
related to coronavirus.
SEC. 10003. GLOBAL RESPONSE.
(a) In General.--In addition to amounts otherwise available, there
is authorized and appropriated to the Secretary of State for fiscal
year 2021, out of any money in the Treasury not otherwise appropriated,
$8,675,000,000, to remain available until September 30, 2022, for
necessary expenses to carry out the provisions of section 531 of
chapter 4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C.
2346) as health programs to prevent, prepare for, and respond to
coronavirus, which shall include recovery from the impacts of such
virus and shall be allocated as follows--
(1) $905,000,000 to be made available to the United States
Agency for International Development for global health activities
to prevent, prepare for, and respond to coronavirus, which shall
include a contribution to a multilateral vaccine development
partnership to support epidemic preparedness;
(2) $3,750,000,000 to be made available to the Department of
State to support programs for the prevention, treatment, and
control of HIV/AIDS in order to prevent, prepare for, and respond
to coronavirus, including to mitigate the impact on such programs
from coronavirus and support recovery from the impacts of the
coronavirus, of which not less than $3,500,000,000 shall be for a
United States contribution to the Global Fund to Fight AIDS,
Tuberculosis and Malaria;
(3) $3,090,000,000 to be made available to the United States
Agency for International Development to prevent, prepare for, and
respond to coronavirus, which shall include support for
international disaster relief, rehabilitation, and reconstruction,
for health activities, and to meet emergency food security needs;
and
(4) $930,000,000 to be made available to prevent, prepare for,
and respond to coronavirus, which shall include activities to
address economic and stabilization requirements resulting from such
virus.
(b) Waiver of Limitation.--Any contribution to the Global Fund to
Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2)
shall be made available notwithstanding section 202(d)(4)(A)(i) of the
United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria
Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall
not be considered a contribution for the purpose of applying such
section 202(d)(4)(A)(i).
SEC. 10004. HUMANITARIAN RESPONSE.
(a) In General.--In addition to amounts otherwise available, there
is authorized and appropriated to the Secretary of State for fiscal
year 2021, out of any money in the Treasury not otherwise appropriated,
$500,000,000, to remain available until September 30, 2022, to carry
out the provisions of section 2(a) and (b) of the Migration and Refugee
Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to prevent, prepare
for, and respond to coronavirus.
(b) Use of Funds.--Funds appropriated pursuant to this section
shall not be made available for the costs of resettling refugees in the
United States.
SEC. 10005. MULTILATERAL ASSISTANCE.
In addition to amounts otherwise available, there is authorized and
appropriated to the Secretary of State for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $580,000,000, to
remain available until September 30, 2022, to carry out the provisions
of section 301(a) of the Foreign Assistance Act of 1961 (22 U.S.C.
2221(a)) to prevent, prepare for, and respond to coronavirus, which
shall include support for the priorities and objectives of the United
Nations Global Humanitarian Response Plan COVID-19 through voluntary
contributions to international organizations and programs administered
by such organizations.
TITLE XI--COMMITTEE ON INDIAN AFFAIRS
SEC. 11001. INDIAN HEALTH SERVICE.
(a) In addition to amounts otherwise available, there is
appropriated to the Secretary of Health and Human Services (in this
section referred to as the ``Secretary'') for fiscal year 2021, out of
any money in the Treasury not otherwise appropriated, $6,094,000,000,
to remain available until expended, of which--
(1) $5,484,000,000 shall be for carrying out the Act of August
5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to as the
Transfer Act), the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 5301 et seq.), the Indian Health Care
Improvement Act (25 U.S.C. 1601 et seq.), and titles II and III of
the Public Health Service Act (42 U.S.C. 201 et seq. and 241 et
seq.) with respect to the Indian Health Service, of which--
(A) $2,000,000,000 shall be for lost reimbursements, in
accordance with section 207 of the Indian Health Care
Improvement Act (25 U.S.C. 1621f);
(B) $500,000,000 shall be for the provision of additional
health care services, services provided through the Purchased/
Referred Care program, and other related activities;
(C) $140,000,000 shall be for information technology,
telehealth infrastructure, and the Indian Health Service
electronic health records system;
(D) $84,000,000 shall be for maintaining operations of the
Urban Indian health program, which shall be in addition to
other amounts made available under this subsection for Urban
Indian organizations (as defined in section 4 of the Indian
Health Care Improvement Act (25 U.S.C. 1603));
(E) $600,000,000 shall be for necessary expenses to plan,
prepare for, promote, distribute, administer, and track COVID-
19 vaccines, for the purposes described in subparagraphs (F)
and (G), and for other vaccine-related activities;
(F) $1,500,000,000 shall be for necessary expenses to
detect, diagnose, trace, and monitor COVID-19 infections,
activities necessary to mitigate the spread of COVID-19,
supplies necessary for such activities, for the purposes
described in subparagraphs (E) and (G), and for other related
activities;
(G) $240,000,000 shall be for necessary expenses to
establish, expand, and sustain a public health workforce to
prevent, prepare for, and respond to COVID-19, other public
health workforce-related activities, for the purposes described
in subparagraphs (E) and (F), and for other related activities;
and
(H) $420,000,000 shall be for necessary expenses related to
mental health and substance use prevention and treatment
services, for the purposes described in subparagraph (C) and
paragraph (2) as related to mental health and substance use
prevention and treatment services, and for other related
activities;
(2) $600,000,000 shall be for the lease, purchase,
construction, alteration, renovation, or equipping of health
facilities to respond to COVID-19, and for maintenance and
improvement projects necessary to respond to COVID-19 under section
7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 5301 et
seq.), the Indian Health Care Improvement Act (25 U.S.C. 1601 et
seq.), and titles II and III of the Public Health Service Act (42
U.S.C. 202 et seq.) with respect to the Indian Health Service; and
(3) $10,000,000 shall be for carrying out section 7 of the Act
of August 5, 1954 (42 U.S.C. 2004a) for expenses relating to
potable water delivery.
(b) Funds appropriated by subsection (a) shall be made available to
restore amounts, either directly or through reimbursement, for
obligations for the purposes specified in this section that were
incurred to prevent, prepare for, and respond to COVID-19 during the
period beginning on the date on which the public health emergency was
declared by the Secretary on January 31, 2020, pursuant to section 319
of the Public Health Service Act (42 U.S.C. 247d) with respect to
COVID-19 and ending on the date of the enactment of this Act.
(c) Funds made available under subsection (a) to Tribes and Tribal
organizations under the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-
time basis. Such non-recurring funds shall not be part of the amount
required by section 106 of the Indian Self-Determination and Education
Assistance Act (25 U.S.C. 5325), and such funds shall only be used for
the purposes identified in this section.
SEC. 11002. BUREAU OF INDIAN AFFAIRS.
(a) In General.--In addition to amounts otherwise made available,
there is appropriated for fiscal year 2021, out of any money in the
Treasury not otherwise appropriated, $900,000,000 to remain available
until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
(1) $100,000,000 shall be for Tribal housing improvement;
(2) $772,500,000 shall be for Tribal government services,
public safety and justice, social services, child welfare
assistance, and for other related expenses;
(3) $7,500,000 shall be for related Federal administrative
costs and oversight; and
(4) $20,000,000 shall be to provide and deliver potable water.
(b) Exclusions From Calculation.--Funds appropriated under
subsection (a) shall be excluded from the calculation of funds received
by those Tribal governments that participate in the ``Small and
Needy''' program.
(c) One-time Basis Funds.--Funds made available under subsection
(a) to Tribes and Tribal organizations under the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 5301 et seq.)
shall be available on a one-time basis. Such non-recurring funds shall
not be part of the amount required by section 106 of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 5325), and such
funds shall only be used for the purposes identified in this section.
SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS FOR
NATIVE AMERICANS.
(a) Appropriation.--In addition to amounts otherwise available,
there is appropriated to the Secretary of Housing and Urban Development
(in this section referred to as the ``Secretary'') for fiscal year
2021, out of any money in the Treasury not otherwise appropriated,
$750,000,000, to remain available until September 30, 2025, to prevent,
prepare for, and respond to coronavirus, for activities and assistance
authorized under title I of the Native American Housing Assistance and
Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.),
under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section
106(a)(1) of the Housing and Community Development Act of 1974 with
respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made
available as follows:
(1) Housing block grants.--$455,000,000 shall be available for
the Native American Housing Block Grants and Native Hawaiian
Housing Block Grant programs, as authorized under titles I and VIII
of NAHASDA, subject to the following terms and conditions:
(A) Formula.--Of the amounts made available under this
paragraph, $450,000,000 shall be for grants under title I of
NAHASDA and shall be distributed according to the same funding
formula used in fiscal year 2021.
(B) Native hawaiians.--Of the amounts made available under
this paragraph, $5,000,000 shall be for grants under title VIII
of NAHASDA.
(C) Use.--Amounts made available under this paragraph shall
be used by recipients to prevent, prepare for, and respond to
coronavirus, including to maintain normal operations and fund
eligible affordable housing activities under NAHASDA during the
period that the program is impacted by coronavirus. In
addition, amounts made available under subparagraph (B) may be
used to provide rental assistance to eligible Native Hawaiian
families both on and off the Hawaiian Home Lands.
(D) Timing of obligations.--Amounts made available under
this paragraph shall be used, as necessary, to cover or
reimburse allowable costs to prevent, prepare for, and respond
to coronavirus that are incurred by a recipient, including for
costs incurred after January 21, 2020.
(E) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision of
NAHASDA (25 U.S.C. 4101 et seq.) or regulation applicable to
the Native American Housing Block Grants or Native Hawaiian
Housing Block Grant program other than requirements related to
fair housing, nondiscrimination, labor standards, and the
environment, upon a finding that the waiver or alternative
requirement is necessary to expedite or facilitate the use of
amounts made available under this paragraph.
(F) Unobligated amounts.--Amounts made available under this
paragraph which are not accepted, are voluntarily returned, or
otherwise recaptured for any reason shall be used to fund
grants under paragraph (2).
(2) Indian community development block grants.--$280,000,000
shall be available for grants under title I of the Housing and
Community Development Act of 1974, subject to the following terms
and conditions:
(A) Use.--Amounts made available under this paragraph shall
be used for emergencies that constitute imminent threats to
health and safety and are designed to prevent, prepare for, and
respond to coronavirus.
(B) Planning.--Not to exceed 20 percent of any grant made
with funds made available under this paragraph shall be
expended for planning and management development and
administration.
(C) Timing of obligations.--Amounts made available under
this paragraph shall be used, as necessary, to cover or
reimburse allowable costs to prevent, prepare for, and respond
to coronavirus incurred by a recipient, including for costs
incurred after January 21, 2020.
(D) Inapplicability of public services cap.--Indian tribes
may use up to 100 percent of any grant from amounts made
available under this paragraph for public services activities
to prevent, prepare for, and respond to coronavirus.
(E) Waivers or alternative requirements.--The Secretary may
waive or specify alternative requirements for any provision of
title I of the Housing and Community Development Act of 1974
(42 U.S.C. 5301 et seq.) or regulation applicable to the Indian
Community Development Block Grant program other than
requirements related to fair housing, nondiscrimination, labor
standards, and the environment, upon a finding that the waiver
or alternative requirement is necessary to expedite or
facilitate the use of amounts made available under this
paragraph.
(3) Technical assistance.--$10,000,000 shall be used to make
new awards or increase prior awards to existing technical
assistance providers to provide an immediate increase in training
and technical assistance to Indian tribes, Indian housing
authorities, tribally designated housing entities, and recipients
under title VIII of NAHASDA for activities under this section.
(4) Other costs.--$5,000,000 shall be used for the
administrative costs to oversee and administer the implementation
of this section, and pay for associated information technology,
financial reporting, and other costs.
SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND
MAINTENANCE OF NATIVE AMERICAN LANGUAGES.
(a) Section 816 of the Native American Programs Act of 1974 (42
U.S.C. 2992d) is amended by adding at the end the following:
``(f) In addition to amounts otherwise available, there is
appropriated for fiscal year 2021, out of any money in the Treasury not
otherwise appropriated, $20,000,000 to remain available until expended,
to carry out section 803C(g) of this Act.''.
(b) Section 803C of the Native American Programs Act of 1974 (42
U.S.C. 2991b-3) is amended by adding at the end the following:
``(g) Emergency Grants for Native American Language Preservation
and Maintenance.--Not later than 180 days after the effective date of
this subsection, the Secretary shall award grants to entities eligible
to receive assistance under subsection (a)(1) to ensure the survival
and continuing vitality of Native American languages during and after
the public health emergency declared by the Secretary pursuant to
section 319 of the Public Health Service Act (42 U.S.C. 247d) with
respect to the COVID-19 pandemic.''.
SEC. 11005. BUREAU OF INDIAN EDUCATION.
In addition to amounts otherwise available, there is appropriated
to the Bureau of Indian Education for fiscal year 2021, out of any
money in the Treasury not otherwise appropriated, $850,000,000, to
remain available until expended, to be allocated by the Director of the
Bureau of Indian Education not more than 45 calendar days after the
date of enactment of this Act, for programs or activities operated or
funded by the Bureau of Indian Education, for Bureau-funded schools (as
defined in section 1141(3) of the Education Amendments of 1978 (25
U.S.C. 2021(3)), and for Tribal Colleges or Universities (as defined in
section 316(b)(3) of the Higher Education Act of 1965 (20 U.S.C.
1059c(b)(3))).
SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE
EDUCATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Education for fiscal year 2021, out of any money
in the Treasury not otherwise appropriated, $190,000,000, to remain
available until expended, for awards, which shall be determined by the
Secretary of Education not more than 180 calendar days after the date
of enactment of this Act, of which--
(1) $20,000,000 shall be for awards for Tribal education
agencies for activities authorized under section 6121(c) of the
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7441(c));
(2) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6205(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
activities authorized under section 6205(a)(3) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7515(a)(3)); and
(3) $85,000,000 shall be for awards to entities eligible to
receive grants under section 6304(a)(1) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7544(a)(1)) for
activities authorized under section 6304(a)(2-3) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7544(a)(2-3)) and
other related activities.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.