[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1319 Placed on Calendar Senate (PCS)]
<DOC>
Calendar No. 10
117th CONGRESS
1st Session
H. R. 1319
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 2 (legislative day, March 1), 2021
Received; read the first time
March 2, 2021
Read the second time and placed on the calendar
_______________________________________________________________________
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
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.
TITLE II--COMMITTEE ON EDUCATION AND LABOR
Subtitle A--Education Matters
Part 1--Department of Education
Sec. 2001. Elementary and secondary school emergency relief fund.
Sec. 2002. Higher education emergency relief fund.
Sec. 2003. Maintenance of effort and maintenance of equity.
Sec. 2004. Outlying areas.
Sec. 2005. Bureau of Indian Education.
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.
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.
Sec. 2024. COVID-19 response resources for the preservation and
maintenance of Native American languages.
Subtitle B--Labor Matters
Sec. 2101. Raising the Federal minimum wage.
Sec. 2102. Funding for Department of Labor Worker Protection
Activities.
Sec. 2103. Compensation pursuant to the Longshore and Harbor Workers'
Compensation Act.
Subtitle C--Human Services and Community Supports
Sec. 2201. Supporting older Americans and their families.
Sec. 2202. Child Care and Development Block Grant Program.
Sec. 2203. Child Care Stabilization.
Sec. 2204. Head Start.
Sec. 2205. Programs for survivors.
Sec. 2206. Child abuse prevention and treatment.
Sec. 2207. Corporation for National and Community Service and the
National Service Trust.
Subtitle D--Child Nutrition & Related Programs
Sec. 2301. Improvements to WIC benefits.
Sec. 2302. WIC program modernization.
Sec. 2303. Meals and supplements reimbursements for individuals who
have not attained the age of 25.
Sec. 2304. Pandemic EBT program.
Subtitle E--COBRA Continuation Coverage
Sec. 2401. Preserving health benefits for workers.
TITLE III--COMMITTEE ON ENERGY AND COMMERCE
Subtitle A--Public Health
Chapter 1--Vaccines and Therapeutics
Sec. 3001. Funding for COVID-19 vaccine activities at the centers for
disease control and prevention.
Sec. 3002. Funding for vaccine confidence activities.
Sec. 3003. Funding for supply chain for COVID-19 vaccines,
therapeutics, and medical supplies.
Sec. 3004. Funding for COVID-19 vaccine, therapeutic, and device
activities at the Food and Drug
Administration.
Chapter 2--Testing
Sec. 3011. Funding for COVID-19 testing, contact tracing, and
mitigation activities.
Sec. 3012. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 3013. Funding for global health.
Sec. 3014. Funding for data modernization and forecasting center.
Chapter 3--Public Health Workforce
Sec. 3021. Funding for public health workforce.
Sec. 3022. Funding for Medical Reserve Corps.
Chapter 4--Public Health Investments
Sec. 3031. Funding for community health centers and community care.
Sec. 3032. Funding for National Health Service Corps.
Sec. 3033. Funding for Nurse Corps.
Sec. 3034. Funding for teaching health centers that operate graduate
medical education.
Sec. 3035. Funding for family planning.
Sec. 3036. Funding for Office of Inspector General.
Chapter 5--Indian Health
Sec. 3041. Funding for Indian health.
Chapter 6--Mental Health and Substance Use Disorder
Sec. 3051. Funding for block grants for community mental health
services.
Sec. 3052. Funding for block grants for prevention and treatment of
substance abuse.
Sec. 3053. Funding for mental and behavioral health training for health
care professionals, paraprofessionals, and
public safety officers.
Sec. 3054. Funding for education and awareness campaign encouraging
healthy work conditions and use of mental
and behavioral health services by health
care professionals.
Sec. 3055. Funding for grants for health care providers to promote
mental and behavioral health among their
health professional workforce.
Sec. 3056. Funding for community-based funding for local substance use
disorder services.
Sec. 3057. Funding for community-based funding for local behavioral
health needs.
Sec. 3058. Funding for the National Child Traumatic Stress Network.
Sec. 3059. Funding for Project AWARE.
Sec. 3059A. Funding for youth suicide prevention.
Sec. 3059B. Funding for behavioral health workforce education and
training.
Chapter 7--Exchange Grant Program
Sec. 3061. Establishing a grant program for Exchange modernization.
Subtitle B--Medicaid
Sec. 3101. Mandatory coverage of COVID-19 vaccines and administration
and treatment under Medicaid.
Sec. 3102. Modifications to certain coverage under Medicaid for
pregnant and postpartum women.
Sec. 3103. State Option to Provide Qualifying Community-Based Mobile
Crisis Intervention Services.
Sec. 3104. Temporary increase in FMAP for medical assistance under
State Medicaid plans which begin to expend
amounts for certain mandatory individuals.
Sec. 3105. Extension of 100 percent Federal medical assistance
percentage to Urban Indian Health
Organizations and Native Hawaiian Health
Care Systems.
Sec. 3106. Sunset of limit on maximum rebate amount for single source
drugs and innovator multiple source drugs.
Sec. 3107. Additional support for Medicaid home and community-based
services during the COVID-19 emergency.
Sec. 3108. Funding for State strike teams for resident and employee
safety in nursing facilities.
Sec. 3109. Special Rule for the Period of a Declared Public Health
Emergency Related to Coronavirus.
Subtitle C--Children's Health Insurance Program
Sec. 3201. Mandatory coverage of COVID-19 vaccines and administration
and treatment under CHIP.
Sec. 3202. Modifications to certain coverage under CHIP for pregnant
and postpartum women.
Subtitle D--Other Provisions
Chapter 1--Ensuring Environmental Health and Ratepayer Protection
During the Pandemic
Sec. 3301. Funding for pollution and disparate impacts of the COVID-19
pandemic.
Sec. 3302. Funding for LIHEAP.
Sec. 3303. Funding for water assistance program.
Chapter 2--Distance Learning and Consumer Protection During the COVID-
19 Pandemic
Sec. 3311. Funding for consumer product safety fund to protect
consumers from potentially dangerous
products related to COVID-19.
Sec. 3312. Funding for E-Rate support for emergency educational
connections and devices.
Chapter 3--Oversight of Department of Commerce Prevention and Response
to COVID-19
Sec. 3321. Funding for Department of Commerce Inspector General.
TITLE IV--COMMITTEE ON FINANCIAL SERVICES
Subtitle A--Defense Production Act of 1950
Sec. 4001. COVID-19 emergency medical supplies enhancement.
Subtitle B--Housing Provisions
Sec. 4101. Emergency rental assistance.
Sec. 4102. Emergency housing vouchers.
Sec. 4103. Emergency assistance for rural housing.
Sec. 4104. Housing assistance and supportive services programs for
Native Americans.
Sec. 4105. Housing counseling.
Sec. 4106. Homelessness assistance and supportive services program.
Sec. 4107. Homeowner Assistance Fund.
Sec. 4108. Relief measures for section 502 and 504 direct loan
borrowers.
Sec. 4109. Fair housing activities.
Subtitle C--Small Business (SSBCI)
Sec. 4201. State Small Business Credit Initiative.
Subtitle D--Airlines
Sec. 4301. Air Transportation Payroll Support Program Extension.
TITLE V--COMMITTEE ON OVERSIGHT AND REFORM
Subtitle A--Coronavirus State and Local Fiscal Recovery Funds
Sec. 5001. Coronavirus State and Local Fiscal Recovery Funds.
Subtitle B--Other Matters
Sec. 5111. Emergency Federal Employee Leave Fund.
Sec. 5112. Funding for the Government Accountability Office.
Sec. 5113. Pandemic Response Accountability Committee funding
availability.
Sec. 5114. Funding for the White House.
TITLE VI--COMMITTEE ON SMALL BUSINESS
Sec. 6001. Modifications to paycheck protection program.
Sec. 6002. Targeted EIDL advance.
Sec. 6003. Support for restaurants.
Sec. 6004. Community navigator pilot program.
Sec. 6005. Shuttered venue operators.
Sec. 6006. Direct appropriations.
TITLE VII--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE
Subtitle A--Transportation and Infrastructure
Sec. 7001. Federal Emergency Management Agency appropriation.
Sec. 7002. Funeral assistance.
Sec. 7003. Economic adjustment assistance.
Sec. 7004. Great Lakes St. Lawrence Seaway Development Corporation
operations and maintenance.
Sec. 7005. Grants to the National Railroad Passenger Corporation.
Sec. 7006. Federal Transit Administration grants.
Sec. 7007. Relief for airports.
Sec. 7008. Emergency FAA Employee Leave Fund.
Subtitle B--Aviation Manufacturing Jobs Protection
Sec. 7101. Definitions.
Sec. 7102. Payroll support program.
Subtitle C--Continued Assistance to Rail Workers
Sec. 7201. Additional enhanced benefits under the Railroad Unemployment
Insurance Act.
Sec. 7202. Extended unemployment benefits under the Railroad
Unemployment Insurance Act.
Sec. 7203. Extension of waiver of the 7-day waiting period for benefits
under the Railroad Unemployment Insurance
Act.
Sec. 7204. Railroad Retirement Board and Office of the Inspector
General funding.
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 WAYS AND MEANS
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.
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.
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. Cost of living adjustment freeze.
Subtitle I--Child Care for Workers
Sec. 9801. Child care assistance.
TITLE X--INTERNATIONAL AFFAIRS
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 NATURAL RESOURCES
Sec. 1101. Indian Affairs.
Sec. 1102. United States Fish and Wildlife Service.
TITLE XII--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY
Sec. 12001. National Institute of Standards and Technology.
Sec. 12002. National Science Foundation.
TITLE I--COMMITTEE ON AGRICULTURE
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, 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, 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) Guidance.--Activities conducted under paragraph (1)
shall be consistent with guidance provided by the World
Organisation for Animal Health.
(3) 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 equal 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)--
(1) 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) 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) to support the development of agricultural credit
institutions that are designed to serve socially disadvantaged
groups, including other financing institutions funded by the
Farm Credit System;
(4) to support the activities of one or more equity
commissions that will address racial equity issues within the
Department of Agriculture and its programs;
(5) to support the development of one or more legal centers
focused on agricultural legal issues of socially disadvantaged
farmers, ranchers, or forest landowners or other members of
socially disadvantaged groups;
(6) to support and supplement agricultural research,
education, and extension, as well as scholarships and programs
that provide internships and pathways to Federal employment,
at--
(A) 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) 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) 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) 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) 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);
(7) to provide 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; and
(8) to establish pilot projects that focus on land
acquisition, financial planning, and credit by providing
technical and financial assistance related to agricultural
production or timber production on nonindustrial private forest
land to socially disadvantaged farmers, ranchers, or forest
landowners, or other members of socially disadvantaged groups.
(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).
TITLE II--COMMITTEE ON EDUCATION AND LABOR
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, $128,554,800,000, to remain
available through September 30, 2023, to carry out this section.
(b) Grants.--From funds provided under subsection (a), the
Secretary shall 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.--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.
(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, 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)(xi) of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(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) Providing principals and others school leaders
with the resources necessary to address the needs of
their individual schools.
(G) 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.
(H) Developing and implementing procedures and
systems to improve the preparedness and response
efforts of local educational agencies.
(I) Training and professional development for staff
of the local educational agency on sanitation and
minimizing the spread of infectious diseases.
(J) Purchasing supplies to sanitize and clean the
facilities of a local educational agency, including
buildings operated by such agency.
(K) 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 IDEA and ensuring other educational services can
continue to be provided consistent with all Federal,
State, and local requirements.
(L) 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.
(M) Providing mental health services and supports.
(N) 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.
(O) 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.
(P) 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.
(Q) 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.
(R) 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.
(S) 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, 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)(xi) of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 6311(b)(2)(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; and
(2) 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) Equitable Services.--
(1) In general.--In carrying out subsection (e)(1), a local
educational agency shall provide equitable services in the same
manner as provided under section 1117 of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 6320) to students
and teachers in non-public schools, as determined in
consultation with representatives of non-public schools, except
that the standards for a bypass (if needed because a local
educational agency is prohibited by law from providing
equitable services or has substantially failed or is unwilling
to provide equitable services) shall be solely determined by
the Secretary.
(2) Public control of funds.--Control of funds provided
under subsection (e)(1), and title to materials, equipment, and
property purchased with such funds, shall be in a public
agency, and a public agency shall administer such funds,
materials, equipment, and property and shall provide such
services (or may contract for the provision of such services
with a public or private entity).
(h) Report.--A State receiving funds under this section shall
submit a report to the Secretary, not later than 6 months after
receiving funding provided in this section, and every 6 months
thereafter until such funds are obligated, that provides a detailed
accounting of the use of funds provided under this section, including
by identifying the specific amounts used to carry out subsections
(e)(1) and (f)(1) and a description of the specific activities carried
out under such subsections.
(i) 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).
(j) ESEA Terms.--The terms ``child'', ``children with
disabilities'', ``distance education'', ``elementary school'',
``English learner'', ``evidence-based'', ``extended learning time'',
``secondary school'', ``local educational agency'', ``parent'',
``school leader'', ``Secretary'', ``State'', ``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).
SEC. 2002. 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 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. 2003. 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-poverty 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 (calculated on a per-pupil basis) for any
high-poverty 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) Local educational agencies with highest share of
economically disadvantaged student.--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 for any local educational agency
that is part of the 20 percent of local educational agencies in
the State with the highest percentage of economically
disadvantaged students (based on the percentages of
economically disadvantaged students served by all local
educational agencies 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 is available, such other data as the Secretary of
Education determines is satisfactory)) below the level of
funding provided to such local educational agencies in fiscal
year 2019.
(c) Local Educational Agency Maintenance of Equity for High-poverty
Schools.--As a condition of receiving funds under section 2001, a local
educational agency shall not, in fiscal year 2022 or 2023--
(1) 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--
(A) 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
(B) the number of children enrolled in all schools
served by the local educational agency in such fiscal
year; or
(2) reduce per-pupil, full-time equivalent staff in any
high-poverty school by an amount that exceeds--
(A) 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
(B) the number of children enrolled in all schools
served by the local educational agency in such fiscal
year.
(d) Definitions.--In this section:
(1) The term ``high-poverty local educational agency''
means, with respect to a local educational agency in a State, a
local educational agency that serves a higher percentage of
economically disadvantaged students than the local educational
agency that serves the median percentage of economically
disadvantaged students, based on the percentages of
economically disadvantaged students served by all local
educational agencies in such 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 is available, such other data as the Secretary of
Education determines is satisfactory).
(2) The term ``high-poverty school'' means, with respect to
a school served by a local educational agency, a school that
serves a higher percentage of economically disadvantaged
students (as determined by any measure of poverty, as
determined by the Secretary of Education), than the school that
serves the median percentage of economically disadvantaged
students based on the percentages of economically disadvantaged
students--
(A) at all schools served by such local educational
agency; or
(B) at all schools within each grade-span of such
local educational agency.
(3) 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.
SEC. 2004. 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. 2005. BUREAU OF INDIAN EDUCATION.
In addition to amounts otherwise available, there is appropriated
to the Department of Interior for fiscal year 2021, out of any money in
the Treasury not otherwise appropriated, $850,000,000, to remain
available until expended, for the Secretary of the Interior for awards,
which awards shall be determined and funds for such awards allocated by
the Secretary of the Interior not more than 30 calendar days after the
date of enactment of this Act, for programs 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. 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, domestically or internationally, 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)(xi) of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 6311(b)(2)(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''.
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.
SEC. 2024. 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, $10,000,000 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) 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.''.
Subtitle B--Labor Matters
SEC. 2101. RAISING THE FEDERAL MINIMUM WAGE.
(a) Minimum Wage Increases.--
(1) In general.--Section 6(a)(1) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 206(a)(1)) is amended to read
as follows:
``(1) except as otherwise provided in this section, not
less than--
``(A) $9.50 an hour, beginning on the effective
date under section 2101(e) of the American Rescue Plan
Act of 2021;
``(B) $11.00 an hour, beginning 1 year after such
effective date;
``(C) $12.50 an hour, beginning 2 years after such
effective date;
``(D) $14.00 an hour, beginning 3 years after such
effective date;
``(E) $15.00 an hour, beginning 4 years after such
effective date; and
``(F) beginning on the date that is 5 years after
such effective date, and annually thereafter, the
amount determined by the Secretary under subsection
(h);''.
(2) Determination based on increase in the median hourly
wage of all employees.--Section 6 of the Fair Labor Standards
Act of 1938 (29 U.S.C. 206) is amended by adding at the end the
following:
``(h)(1) Not later than each date that is 90 days before a new
minimum wage determined under subsection (a)(1)(F) is to take effect,
the Secretary shall determine the minimum wage to be in effect under
this subsection for each period described in subsection (a)(1)(F). The
wage determined under this subsection for a year shall be--
``(A) not less than the amount in effect under subsection
(a)(1) on the date of such determination;
``(B) increased from such amount by the annual percentage
increase, if any, in the median hourly wage of all employees as
determined by the Bureau of Labor Statistics; and
``(C) rounded up to the nearest multiple of $0.05.
``(2) In calculating the annual percentage increase in the median
hourly wage of all employees for purposes of paragraph (1)(B), the
Secretary, through the Bureau of Labor Statistics, shall compile data
on the hourly wages of all employees to determine such a median hourly
wage and compare such median hourly wage for the most recent year for
which data are available with the median hourly wage determined for the
preceding year.''.
(b) Tipped Employees.--
(1) Base minimum wage for tipped employees and tips
retained by employees.--Section 3(m)(2)(A)(i) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)(i)) is amended to
read as follows:
``(i) the cash wage paid such employee,
which for purposes of such determination shall
be not less than--
``(I) for the 1-year period
beginning on the effective date under
section 2101(e) of the American Rescue
Plan Act of 2021, $4.95 an hour;
``(II) for each succeeding 1-year
period until the hourly wage under this
clause equals the wage in effect under
section 6(a)(1) for such period, an
hourly wage equal to the amount
determined under this clause for the
preceding year, increased by the lesser
of--
``(aa) $2.00; or
``(bb) the amount necessary
for the wage in effect under
this clause to equal the wage
in effect under section 6(a)(1)
for such period, rounded up to
the nearest multiple of $0.05;
and
``(III) for each succeeding 1-year
period after all increases are made
pursuant to subclause (II), the minimum
wage in effect under section 6(a)(1);
and''.
(2) Scheduled repeal of separate minimum wage for tipped
employees.--
(A) Tipped employees.--Section 3(m)(2)(A) of the
Fair Labor Standards Act of 1938 (29 U.S.C.
203(m)(2)(A)), as amended by paragraph (1), is further
amended by striking the sentence beginning with ``In
determining the wage an employer is required to pay a
tipped employee,'' and all that follows through ``of
this subsection.'' and inserting ``The wage required to
be paid to a tipped employee shall be the wage set
forth in section 6(a)(1).''.
(B) Effective date.--The amendments made by
subparagraph (A) shall take effect on the date that is
1 day after the date on which the hourly wage under
subclause (III) of section 3(m)(2)(A)(i) of the Fair
Labor Standards Act of 1938 (29 U.S.C.
203(m)(2)(A)(i)), as amended by paragraph (1), takes
effect.
(3) Penalties.--Section 16 of the Fair Labor Standards Act
of 1938 (29 U.S.C. 216) is amended--
(A) in the third sentence of subsection (b), by
inserting ``or used'' after ``kept''; and
(B) in the second sentence of subsection (e)(2), by
inserting ``or used'' after ``kept''.
(c) Newly Hired Employees Who Are Less Than 20 Years Old.--
(1) In general.--Section 6(g)(1) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 206(g)(1)) is amended by
striking ``a wage which is not less than $4.25 an hour.'' and
inserting the following: ``a wage at a rate that is not less
than--
``(A) for the 1-year period beginning on the
effective date under section 2101(e) of the American
Rescue Plan Act of 2021, $6.00 an hour;
``(B) for each succeeding 1-year period until the
hourly wage under this paragraph equals the wage in
effect under section 6(a)(1) for such period, an hourly
wage equal to the amount determined under this
paragraph for the preceding year, increased by the
lesser of--
``(i) $1.75; or
``(ii) the amount necessary for the wage in
effect under this paragraph to equal the wage
in effect under section 6(a)(1) for such
period, rounded up to the nearest multiple of
$0.05; and
``(C) for each succeeding 1-year period after all
increases are made pursuant to subparagraph (B), the
minimum wage in effect under section 6(a)(1).''.
(2) Scheduled repeal of separate minimum wage for newly
hired employees who are less than 20 years old.--
(A) In general.--Section 6(g)(1) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 206(g)(1)), as amended
by paragraph (1), shall be repealed.
(B) Effective date.--The repeal made by
subparagraph (A) shall take effect on the date that is
1 day after the date on which the hourly wage under
subparagraph (C) of section 6(g)(1) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 206(g)(1)), as amended
by paragraph (1), takes effect.
(d) Promoting Economic Self-sufficiency for Individuals With
Disabilities.--
(1) Prohibition on new special certificates.--
(A) In general.--Section 14(c) of the Fair Labor
Standards Act of 1938 (29 U.S.C. 214(c)) is amended by
adding at the end the following:
``(6) Prohibition on new special certificates.--
Notwithstanding paragraph (1), the Secretary shall not issue a
special certificate under this subsection to an employer that
was not issued a special certificate under this subsection
before the date of enactment of the American Rescue Plan Act of
2021.''.
(B) Effective date.--The amendment made by
subparagraph (A) shall take effect on the date of
enactment of this Act.
(2) Transition to fair wages for individuals with
disabilities.--Subparagraph (A) of section 14(c)(1) of the Fair
Labor Standards Act of 1938 (29 U.S.C. 214(c)(1)) is amended to
read as follows:
``(A) at a rate that equals or exceeds, for each
year, the greater of--
``(i)(I) $5.00 an hour, beginning on the
effective date under section 2101(e) of the
American Rescue Plan Act of 2021;
``(II) $7.50 an hour, beginning 1 year
after such effective date;
``(III) $10.00 an hour, beginning 2 years
after such effective date;
``(IV) $12.50 an hour, beginning 3 years
after such effective date;
``(V) $15.00 an hour, beginning 4 years
after such effective date; and
``(VI) the wage rate in effect under
section 6(a)(1), beginning 5 years after such
effective date; or
``(ii) if applicable, the wage rate in
effect on the day before the date of enactment
of the American Rescue Plan Act of 2021 for the
employment, under a special certificate issued
under this paragraph, of the individual for
whom the wage rate is being determined under
this subparagraph,''.
(3) Sunset.--Section 14(c) of the Fair Labor Standards Act
of 1938 (29 U.S.C. 214(c)) is further amended by adding at the
end the following:
``(7) Sunset.--Beginning on the day after the date on which
the wage rate described in paragraph (1)(A)(i)(VI) takes
effect, the authority to issue special certificates under
paragraph (1) shall expire, and no special certificates issued
under paragraph (1) shall have any legal effect.''.
(e) General Effective Date.--Except as otherwise provided in this
section, or the amendments made by this section, this section and the
amendments made by this section shall take effect on the first day of
the third month that begins after the date of the enactment of this
Act.
SEC. 2102. 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,
$150,000,000, 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 $75,000,000 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.
SEC. 2103. COMPENSATION PURSUANT TO THE LONGSHORE AND HARBOR WORKERS'
COMPENSATION ACT.
(a) Claims Related to COVID-19.--
(1) In general.--Subject to subsection (c), a covered
employee who receives a diagnosis or is subject to an order
described in paragraph (2)(B) and who provides notice of or
files a claim under section 12 or 13 of the Longshore and
Harbor Workers' Compensation Act (33 U.S.C. 912, 913),
respectively, relating to such diagnosis or order shall be
conclusively presumed to have an injury arising out of or in
the course of employment for the purpose of compensation under
the Longshore and Harbor Workers' Compensation Act.
(2) Covered employee.--In this section, the term ``covered
employee'' means an individual who, at any time during the
period beginning January 27, 2020, and ending on January 27,
2023--
(A) is an employee; and
(B) is--
(i) diagnosed with COVID-19; or
(ii) ordered not to return to work by the
employee's employer or by a local, State, or
Federal agency because of exposure, or the risk
of exposure, to 1 or more individuals diagnosed
with COVID-19 in the workplace.
(3) Limitation.--This section shall not apply with respect
to a covered employee who--
(A) provides notice or files a claim described in
paragraph (1) on or before the date of the enactment of
this Act; and
(B) is determined to be entitled to the
compensation described in paragraph (1) or awarded such
compensation if such determination or award is made on
or before such date.
(4) Denials on or before the date of enactment.--Paragraph
(1) shall apply with respect to a covered employee who is
determined not to be entitled to, or who is not awarded,
compensation described in paragraph (1) if such determination
or decision not to award such compensation is made on or before
the date of enactment of this Act.
(5) Exclusion.-- The Secretary shall not consider any
compensation paid with respect to a notice or claim described
in subsection (a), including compensation for disability, death
benefits, funeral and burial expenses, and medical expenses, in
calculating the annual assessments under section 44(c)(2) of
the Longshore and Harbor Workers' Compensation Act (33 U.S.C.
944(c)(2)).
(b) Reimbursement.--
(1) In general.--
(A) Entitlement.--Subject to subparagraph (B) and
to the availability of appropriations and limitation on
payments under subsection (c), an employer of a covered
employee or the employer's carrier shall be entitled to
reimbursement for any compensation paid with respect to
a notice or claim described in subsection (a),
including disability benefits, funeral and burial
expenses, medical or other related costs for treatment
and care, and reasonable and necessary allocated claims
expenses.
(B) Safety and health requirements.--To be entitled
to reimbursement under subparagraph (A)--
(i) an employer shall be in compliance with
all applicable safety and health guidelines and
standards that are related to the prevention of
occupational exposure to the novel coronavirus
that causes COVID-19, including such guidelines
and standards issued by the Occupational Safety
and Health Administration, State plans approved
under section 18 of the Occupational Safety and
Health Act of 1970 (29 U.S.C. 667), and the
National Institute for Occupational Safety and
Health; and
(ii) a carrier--
(I) shall be a carrier for an
employer that is in compliance with
clause (i); and
(II) shall not adjust the
experience rating or the annual premium
of the employer based upon the
compensation paid by the carrier with
respect to a notice or claim described
in subparagraph (A).
(2) Reimbursement procedures.--
(A) In general.--Subject to subsection (c), to
receive reimbursement under paragraph (1)--
(i) a claim for such reimbursement shall be
submitted to the Secretary of Labor--
(I) not earlier than--
(aa) the date on which a
compensation order (as
described in section 19(e) of
the Longshore and Harbor
Workers' Compensation Act (33
U.S.C. 919(e))) is issued that
fixes entitlement to benefits;
or
(bb) the date on which--
(AA) a payment is
made under such Act;
(BB) entitlement to
benefits is established
under such Act; and
(CC) the rate of
compensation and period
of payment is
relatively fixed and
known; and
(II) not later than one year after
the final payment of compensation to a
covered employee pursuant to this
section; and
(ii) an employer and the employer's carrier
shall make, keep, and preserve such records,
make such reports, and provide such
information, as the Secretary of Labor
determines necessary or appropriate to carry
out this section.
(B) Commutation of compensation installments.--The
Secretary may commute future compensation installments
with respect to a claim under this section.
(c) Appropriations.--
(1) In general.--A reimbursement under subsection (b) shall
be paid out of the Longshore COVID-19 Fund established in
section 45 of the Longshore and Harbor Workers' Compensation
Act (in this section, referred to as the ``Longshore COVID-19
Fund'').
(2) Funds.--In addition to amounts otherwise available,
there are authorized to be appropriated, and there are
appropriated, out of any money in the Treasury not otherwise
appropriated, such sums as may be necessary for the period
beginning on the date of enactment of this Act and ending on
September 30, 2030, to the Longshore COVID-19 Fund for each
reimbursement paid out of such Fund under subsection (b).
(3) Limitation.--With respect to a notice or claim for
benefits approved on the basis of subsection (a), no payments
may be made from the Longshore COVID-19 Fund or the special
fund established under section 44 of the Longshore and Harbor
Workers' Compensation Act (33 U.S.C. 944) after September 30,
2030, for benefits, reimbursements, or other expenditures
relating to such claim.
(4) Final action.--The action of the Secretary in allowing
or denying any reimbursement under subsection (b) shall be
final and conclusive on all questions of law and fact.
(d) Definitions.--In this section:
(1) LHWCA terms.--The terms ``carrier'', ``compensation'',
``employee'', and ``employer'' have the meanings given the
terms in section 2 of the Longshore and Harbor Workers'
Compensation Act (33 U.S.C. 902).
(2) Novel coronavirus.--The term ``novel coronavirus''
means SARS-CoV-2 or any other coronavirus declared to be a
pandemic by public health authorities.
(e) Longshore COVID-19 Fund.--The Longshore and Harbor Workers'
Compensation Act (33 U.S.C. 901) is amended by adding after section 44
the following:
``SEC. 45. LONGSHORE COVID-19 FUND.
``(a) In General.--There is established in the United States
Department of Labor the Longshore COVID-19 Fund (in this section,
referred to as the `Fund'), which consists of sums that are
appropriated to the Fund under section 2104(c)(2) of the American
Rescue Act of 2021.
``(b) Expenditures.--Amounts in the Fund shall be available for the
reimbursement of an employer or the employer's carrier for payment of
compensation, death benefits, and other benefits and expenses paid
under this Act when reimbursement is required under section 2104(b) of
the American Rescue Act of 2021, subject to any limitations in such
section.''.
Subtitle C--Human Services and Community Supports
SEC. 2201. 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, $1,444,000,000, 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) $470,000,000 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. 2202. 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), 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) 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 section 2203 of this subtitle. Such grants shall be
allotted in accordance with section 658O of the Child Care and
Development Block Grant Act of 1990 (42 U.S.C. 9858m), except that the
requirements in subparagraphs (C) and (E) of section 658E(c)(3) and in
section 658G of such Act (42 U.S.C. 9858c(c)(3), 9858e) shall not
apply.
(c) 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 2203 of this subtitle.
SEC. 2203. 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 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 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) 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).
(c) State Reservations and Subgrants.--
(1) Reservation.--A lead agency for a State that receives a
child care stabilization grant pursuant to subsection (b) 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 (b) 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 (d)(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
(b) that are available for subgrants described in this
paragraph within 9 months of the date of enactment of
this Act.
(d) 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.
(e) 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. 2204. 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. 2205. 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, 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 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, and
that the matching requirement under section 306(c)(4) shall not
apply.
``(2) $18,000,000 to carry out section 309.
``(3) $2,000,000 to carry out section 313, of which
$1,000,000 for each fiscal year 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, $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 of Health
and Human Services, $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 of Health and Human
Services, 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. 2206. 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. 2207. 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--Child Nutrition & Related Programs
SEC. 2301. 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 IV-Children 1 through 4 years.
(B) Food Package V-Pregnant and partially (mostly)
breastfeeding women.
(C) Food Package VI-Postpartum women.
(D) 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. 2302. 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. 2303. 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. 2304. 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''.
Subtitle E--COBRA Continuation Coverage
SEC. 2401. 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 the amount of such premium if
such individual pays (or any person other than such
individual's employer pays on behalf of such
individual) 15 percent of the amount of such premium.
(B) Plan enrollment option.--
(i) In general.--Notwithstanding the COBRA
continuation provisions, 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). 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 (6)(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.
(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 reduced premium and any conditions on
entitlement to the reduced 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.
(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 2401(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 2401(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, the 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 in excess of the amount
required to be paid under subsection (a)(1)(A).
(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 elects continuation coverage
under subsection (a)(1).
(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 2401(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 2401(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 2401(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 2401 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.
TITLE III--COMMITTEE ON ENERGY AND COMMERCE
Subtitle A--Public Health
CHAPTER 1--VACCINES AND THERAPEUTICS
SEC. 3001. 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, data, and reporting
enhancements, including improvements necessary to
support 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.
SEC. 3002. 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. 3003. 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. 3004. 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.
CHAPTER 2--TESTING
SEC. 3011. 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 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 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
investments in laboratory capacity, community-based testing
sites, and mobile testing units, particularly in medically
underserved areas;
(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. 3012. 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. 3013. 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. 3014. 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.
CHAPTER 3--PUBLIC HEALTH WORKFORCE
SEC. 3021. FUNDING FOR PUBLIC HEALTH 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, $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) Reporting to the Secretary on implementation of the
activities funded under this section.
(5) Subawards from recipients of awards under subsection
(a) to local health departments for the purposes of the
activities funded under this section.
SEC. 3022. 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).
CHAPTER 4--PUBLIC HEALTH INVESTMENTS
SEC. 3031. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE.
(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, $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. 3032. 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. 3033. 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. 3034. 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. 3035. 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).
SEC. 3036. 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.
CHAPTER 5--INDIAN HEALTH
SEC. 3041. FUNDING FOR INDIAN HEALTH.
(a) 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, $6,094,000,000, 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 and behavioral health prevention and
treatment services, for the purposes described in
subparagraph (C) and paragraph (2) as related to mental
and behavioral health, 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.
CHAPTER 6--MENTAL HEALTH AND SUBSTANCE USE DISORDER
SEC. 3051. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH
SERVICES.
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, 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. 3052. 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, $1,750,000,000, 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. 3053. FUNDING FOR MENTAL AND BEHAVIORAL HEALTH 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, and mental and behavioral health
conditions (including substance use disorders) among health care
professionals.
SEC. 3054. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING
HEALTHY WORK CONDITIONS AND USE OF MENTAL AND BEHAVIORAL
HEALTH 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 and behavioral
health conditions and secondary and tertiary prevention by
encouraging health care professionals to seek support and
treatment for their own behavioral health concerns;
(2) help such professionals to identify risk factors in
themselves and others and respond to such risks;
(3) include information on reducing or preventing suicide,
substance use disorders, burnout, and other mental and
behavioral health conditions, and addressing stigma associated
with seeking mental and behavioral health support and
treatment; and
(4) consider the needs of rural and medically underserved
communities.
SEC. 3055. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE
MENTAL AND BEHAVIORAL 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 and behavioral health among their providers, other personnel,
and members.
SEC. 3056. 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 care and behavioral health organizations to support
community-based overdose prevention programs, syringe services
programs, and other harm reduction services, with respect to
harms of drug misuse that are exacerbated by the COVID-19
public health emergency.
(2) Use of grant funds.--Grant funds awarded under this
section to eligible entities may 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. 3057. 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 may 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. 3058. 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. 3059. 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. 3059A. 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. 3059B. 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).
CHAPTER 7--EXCHANGE GRANT PROGRAM
SEC. 3061. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION.
(a) In General.--Out of funds appropriated under subsection (b),
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.--There is appropriated, out of any monies in the
Treasury not otherwise obligated, $20,000,000, to remain available
until expended, for carrying out this section.
Subtitle B--Medicaid
SEC. 3101. 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--
(A) by striking ``and (D)'' and inserting ``(D)'';
and
(B) by striking the semicolon at the end and
inserting ``; (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 at least 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 at least
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 striking ``cancer (XV)'' and inserting
``cancer, (XV)'';
(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 ``described in
subsection (k)(1)'';
(E) 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'';
(F) by striking ``and (XVIII)'' and inserting
``(XVIII)'';
(G) 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
(H) 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
limiting 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 at
least 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 at
least 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 at least 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 at least 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 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 of
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 at least 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 at least 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. 3102. 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 7-year period beginning on the 1st
day of the 1st fiscal year quarter that begins at least one year after
the date of the enactment of this Act.
SEC. 3103. 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 under a
State plan amendment or waiver approved under section 1115 or
subsection (b) or (c) of section 1915.
``(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 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);
``(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 paragraph
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 subsection (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. 3104. 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 3101 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. 3105. 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. 3106. 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, 2023,''.
SEC. 3107. 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 7.35 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. 3108. 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).''.
SEC. 3109. 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 C--Children's Health Insurance Program
SEC. 3201. 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 at least 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. 3202. 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 3102(a) of subtitle B of this title, during the 7-year
period beginning on the 1st day of the 1st fiscal year quarter that
begins at least one year after the date of the enactment of this Act.
Subtitle D--Other Provisions
CHAPTER 1--ENSURING ENVIRONMENTAL HEALTH AND RATEPAYER PROTECTION
DURING THE PANDEMIC
SEC. 3301. 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. 3302. 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. 3303. 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 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.
CHAPTER 2--DISTANCE LEARNING AND CONSUMER PROTECTION DURING THE COVID-
19 PANDEMIC
SEC. 3311. 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. 3312. 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) $7,599,000,000, 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.
CHAPTER 3--OVERSIGHT OF DEPARTMENT OF COMMERCE PREVENTION AND RESPONSE
TO COVID-19
SEC. 3321. 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.
TITLE IV--COMMITTEE ON FINANCIAL SERVICES
Subtitle A--Defense Production Act of 1950
SEC. 4001. 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, notwithstanding section 304(e) of the
Defense Production Act of 1950 (50 U.S.C. 4534(e)), 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 under
either of such Acts 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. 4101. 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, $20,250,000,000, 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) $1,200,000,000 for payments to high-need
grantees as provided in this section.
(b) Allocation for Rental and Utility Assistance.--
(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 4101 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 4101 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 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 this
Act'' 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 this Act''.
(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 as evidenced by 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 employment
trends.
(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
housing 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 (2) 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. 4102. 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. 4103. 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. 4104. 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. 5301 et seq.), 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) shall 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 as of 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 Grant 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, without competition, 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 as of 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,
without competition, 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. 4105. 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. 4106. 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. 4107. 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) 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.
(8) 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
(e) 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 individuals or
otherwise providing funds to prevent foreclosure or
eviction of a homeowner or tenant 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
eviction, mortgage delinquency or default, foreclosure,
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 and economically 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--
(A) the average number of unemployed individuals
measured over a period of time not fewer than 3 months
and not more than 12 months;
(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 $40,000,000 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. 4108. 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 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. 4109. 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, and education and outreach
activities, 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. 4201. 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;
``(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);
``(3) oversee the States' expenditure of these funds to
directly support business enterprises owned and controlled by
socially and economically disadvantaged individuals; and
``(4) establish a minimum amount of support that a State
shall provide to business enterprises owned and controlled by
socially and economically disadvantaged individuals.
``(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) CDFI and MDI Participation Plan.--Section 3004 of the State
Small Business Credit Initiative Act of 2010 (12 U.S.C. 5703) is
amended by adding at the end the following:
``(e) CDFI and MDI Participation Plan.--The Secretary may not
approve a State to be a participating State unless the State has
provided the Secretary with a plan detailing how minority depository
institutions and community development financial institutions will be
encouraged to participate in State programs.''.
(e) Pandemic Response Plan.--Section 3004 of the State Small
Business Credit Initiative Act of 2010 (12 U.S.C. 5703), as amended by
subsection (d), is further amended by adding at the end the following:
``(f) Pandemic Response Plan.--The Secretary may not approve a
State to be a participating State unless the State has provided the
Secretary with a description of how the State will expeditiously
utilize funds to support small businesses, including business
enterprises owned and controlled by socially and economically
disadvantaged individuals, in responding to and recovering from the
economic effects of the COVID-19 pandemic.''.
(f) 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.''.
(g) Predatory Lending Prohibited.--Section 3004 of the State Small
Business Credit Initiative Act of 2010 (15 U.S.C. 5702), as amended by
subsection (e), is further amended by adding at the end the following:
``(g) Predatory Lending Prohibited.--The Secretary may not approve
a State to be a participating State unless the State has agreed that no
lending activity supported by amounts received by the State under the
Program would result in predatory lending, as determined by the
Secretary.''.
(h) 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.''.
(i) 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 a government of an Indian Tribe listed on the list of
recognized Tribes published by the Secretary of the Interior
under section 104 of the Federally Recognized Indian Tribe List
Act of 1994 (25 U.S.C. 5131) and means the Office of Hawaiian
Affairs established by the Constitution of the State of
Hawaii.''.
(j) 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--Airlines
SEC. 4301. 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.--To preserve aviation jobs and compensate
air carrier industry workers, 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.
TITLE V--COMMITTEE ON OVERSIGHT AND REFORM
Subtitle A--Coronavirus State and Local Fiscal Recovery Funds
SEC. 5001. 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, $219,800,000,000, to remain
available until expended, 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).
``(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) 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 among 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
relative 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).
``(2) Payments to tribal governments.--
``(A) In general.--The Secretary shall reserve
$20,000,000,000 of the amount appropriated under
subsection (a) 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 Tribal
government; and
``(ii) $19,000,000,000 shall be allocated
by the Secretary among each Tribal government
in an amount 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).
``(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) 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
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 in 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.--The Secretary shall pay each of the
50 States and the District of Columbia the total of the
amounts allocated for the State and District of
Columbia under subparagraph (B).
``(4) Population data.--For purposes of determining
allocations for a State or territory under this section, the
population of the State or territory shall be determined based
on the most recent data available from the Bureau of the
Census.
``(5) Timing.--
``(A) In general.--Subject to subparagraph (B), to
the extent practicable, with respect to each State,
territory, and Tribal government allocated a payment
under this subsection, the Secretary shall make the
payment required for the State, territory, or Tribal
government (as applicable) not later than 60 days after
the date on which the certification required under
subsection (d) is provided to the Secretary.
``(B) Exception.--With respect to the amount
allocated to the District of Columbia under paragraph
(3)(B)(ii)--
``(i) the Secretary shall pay such amount
to the District of Columbia not later than 15
days after the date of enactment of this
section; and
``(ii) the District of Columbia shall not
be required to submit a certification under
subsection (d) as a condition for receiving
such payment.
``(6) 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 territories, Tribal governments, and
States in accordance with the requirements specified in each
paragraph (as applicable) and the certification requirement
specified in subsection (d).
``(c) Requirements.--
``(1) Use of funds.--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)(3), to--
``(A) respond to or mitigate the public health
emergency with respect to the Coronavirus Disease 2019
(COVID-19) or its negative economic impacts;
``(B) cover costs incurred as a result of such
emergency;
``(C) replace revenue that was lost, delayed, or
decreased (as determined based on revenue projections
for the State, Tribal Government, or territory as of
January 27, 2020) as a result of such emergency; or
``(D) address the negative economic impacts of such
emergency.
``(2) 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)), or a public benefit corporation involved in
the transportation of passengers or cargo, a special-purpose
unit of State or local government.
``(d) Certification of Need and Intended Uses.--In order to receive
a payment under this section (other than the payment made in accordance
with subsection (b)(5)(B) of this section) or a transfer of funds under
section 603(c)(3), a State, territory, or Tribal government shall
provide the Secretary with a certification signed by the authorized
officer of such State, territory, or Tribal government, that--
``(1) such State, territory, or Tribal government requires
Federal assistance under this section to effectively carry out
the activities specified in subsection (c) of this section; and
``(2) such State, territory, or Tribal government's
intended uses of any payment under this section, or transfer of
funds under section 603(c)(3), are consistent with subsection
(c) of this section.
``(e) 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
and the District of Columbia.
``(3) 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.
``(4) 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 until expended, 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
estimate, allocate, and 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 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, the
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 certifies in
writing that the
actions specified in
such plan are likely
sufficient for the
State to make all such
distributions before
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) Redistribution 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 retained
or paid as follows:
``(I) 50 percent of all such
undistributed amounts shall be retained
by the State.
``(II) Subject to the payment limit
under clause (iii), the remainder of
all such undistributed amounts shall be
allocated and paid by the State to each
nonentitlement unit of local government
in the State an amount that bears the
same proportion to such remainder as
the population of the nonentitlement
unit of local government bears to the
total population of all nonentitlement
units of local government in the State.
``(v) Adjustment authority.--A State may
make pro rata adjustments to the allocations
determined under clause (iv)(II) as necessary
to comply with clause (iii) and ensure that all
available funds are distributed to
nonentitlement units of local government in a
State.
``(D) Penalty for noncompliance.--If, by the end of
the 120-day period that begins on the date a State
receives a payment 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
$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 relative population of each such
county bears to the total population of all such
entities.
``(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 units of general
local government within such county in an
amounts that bear the same proportion as the
population of such units of general local
government bear 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.--To the extent practicable--
``(A) with respect to each metropolitan city
allocated a payment under paragraph (1) and each county
allocated a payment under paragraph (3), the Secretary
shall make the payment required for the metropolitan
city or county (as applicable) not later than 60 days
after the date on which the certification required
under subsection (d) is provided to the Secretary; and
``(B) with respect to the payments allocated to
States under paragraph (2) for distribution to
nonentitlement units of local government, the Secretary
shall make such payments not later than 60 days after
the date of enactment of this section.
``(c) Requirements.--
``(1) Use of funds.--Except as provided in paragraph (3), a
metropolitan city, nonentitlement unit of local government, or
county receiving a payment from funds made available under this
section shall only use such amounts to--
``(A) respond to or mitigate the public health
emergency with respect to the Coronavirus Disease 2019
(COVID-19) or its negative economic impacts;
``(B) cover costs incurred as a result of such
emergency;
``(C) replace revenue that was lost, delayed, or
decreased (as determined based on revenue projections
for the metropolitan city, nonentitlement unit of local
government, or county as of January 27, 2020) as a
result of such emergency; or
``(D) address the negative economic impacts of such
emergency.
``(2) 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.
``(3) Transfers to states.--Notwithstanding paragraph (1)
of this subsection, 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) Certification of Need and Intended Uses.--In order to receive
a payment under paragraphs (1) or (3) of subsection (b), a metropolitan
city or a county (as each of those terms are defined in subsection
(e)), shall provide the Secretary with a certification signed by the
authorized officer of such metropolitan city or county, that--
``(1) such metropolitan city or county requires Federal
assistance under this section to effectively carry out the
activities specified in subsection (c); and
``(2) such metropolitan city or county's intended uses of
any payment under this section are consistent with subsection
(c).
``(e) 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) 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.
``(3) 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.
``(4) Secretary.--The term `Secretary' means the Secretary
of the Treasury.
``(5) 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.
``(6) 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)).''.
(b) Technical 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 ``AND FISCAL RECOVERY FUNDS''.
Subtitle B--Other Matters
SEC. 5111. 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 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 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. 5112. 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. 5113. 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 promote
transparency and support oversight of the Coronavirus response and of
funds provided in this Act or any other Act pertaining to the
Coronavirus pandemic.
SEC. 5114. 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.
TITLE VI--COMMITTEE ON SMALL BUSINESS
SEC. 6001. 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.'';
(ii) in clause (iv)--
(I) in subclause (III), by striking
``and'' at the end;
(II) in subclause (IV)--
(aa) by striking ``(aa)'';
(bb) by striking ``; or''
and inserting a semicolon; and
(cc) by striking item (bb);
and
(III) by adding at the end the
following:
``(V) any nonprofit organization,
additional covered nonprofit entity, or
any organization made eligible for a
loan under clause (vii); and''; and
(iii) by striking clause (vi) and inserting
the following:
``(vi) 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), by adding at the end the
following:
``(VI) 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 (VI)
of clause (iv), clause (vi), or clause (vii)''; 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 (VI) 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) or (III) of clause (iii),
subclause (IV) or (V) of clause (iv), clause (vi), or clause
(vii)''.
(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. 6002. TARGETED EIDL ADVANCE.
(a) Definitions.--In this section--
(1) the term ``Administrator'' means the Administrator of
the Small Business Administration;
(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);
(3) the term ``severely impacted small business'' means a
covered entity that--
(A) has suffered an economic loss of greater than
50 percent; and
(B) employs not more than 10 employees;
(4) the term ``substantially impacted small business''
means a covered entity that--
(A) employs not more than 10 employees; and
(B) is not a severely impacted small business; and
(5) the term ``supplemental payment'' means a payment--
(A) made by the Administrator under section 1110(e)
of the CARES Act (15 U.S.C. 9009(e)) to a severely
impacted small business or a substantially impacted
small business;
(B) in an amount that is $5,000; and
(C) that, with respect to a covered entity, is 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).
(b) Payments.--The Administrator shall take the following actions:
(1) Not later than 14 days after the date of the enactment
of this subsection, the Administrator shall begin processing
applications for payments, and may 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).
(2)(A) During the 14-day period beginning on the date that
is 28 days after the date of enactment of this subsection, and
subject to the availability of funds, the Administrator shall--
(i) begin processing applications for supplemental
payments to severely impacted small businesses; and
(ii) continue to process applications for the
payments described in paragraph (1).
(B) During the period described in subparagraph (A), the
Administrator may make supplemental payments to severely
impacted small businesses, and payments described in paragraph
(1), in the order that the Administrator receives applications
for those payments.
(3)(A) Beginning on the date that is 42 days after the date
of enactment of this subsection, and subject to the
availability of funds, the Administrator shall--
(i) begin processing applications for supplemental
payments to substantially impacted small businesses;
and
(ii) continue to process applications for the
supplemental payments described in paragraph (2) and
payments described in paragraph (1).
(B) During the period described in subparagraph (A), the
Administrator may make supplemental payments to substantially
impacted small businesses, supplemental payments described in
paragraph (2), and payments described in paragraph (1), in the
order that the Administrator receives applications for those
payments.
(c) 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,
to remain available until expended, for carrying out this section.
SEC. 6003. 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,
$25,000,000,000, 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) $20,000,000,000 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. 6004. 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. 6005. SHUTTERED VENUE OPERATORS.
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, which the Administrator of the Small Business
Administration may develop for use for grant programs of the Small
Business Administration.
SEC. 6006. 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 6002 of this
title, and section 6003 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 VII--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE
Subtitle A--Transportation and Infrastructure
SEC. 7001. 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. 7002. 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 7001 may be
used to carry out subsection (a) of this section.
SEC. 7003. 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, 15 percent shall be for
assistance to communities that have suffered economic injury as a
result of job losses in the travel, tourism, or outdoor recreation
sectors.
(d) The total amount provided by this section shall be allocated to
eligible recipients in the States and Territories according to the
total level of economic injury of such States and Territories as a
result of coronavirus beginning on March 1, 2020, as measured by the
change in economic activity, demonstrated by current Federal economic
data sources such as unemployment claims and gross domestic product,
before and after such date.
SEC. 7004. GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT CORPORATION
OPERATIONS AND MAINTENANCE.
In addition to amounts otherwise available, there is appropriated
for fiscal year 2021, out of amounts not otherwise appropriated from
the Harbor Maintenance Trust Fund pursuant to section 210 of the Water
Resources Development Act of 1986 (33 U.S.C. 2238), $1,500,000, to
remain available until expended, to prevent, prepare for, and respond
to coronavirus by conducting the operations, maintenance, and capital
infrastructure activities of the Seaway International Bridge.
SEC. 7005. 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, $820,388,160, 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, $679,611,840, 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. 7006. 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--
(I) 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; and
(II) each urbanized area under
clause (i), when the amounts that were
otherwise made available, prior to
clause (i) to that urbanized area for
similar activities to prevent, prepare
for, and respond to coronavirus are
equal to or greater than 130 percent of
the urbanized area's 2018 operating
costs but do not exceed 132 percent of
such costs, such urbanized area shall
receive an apportionment equal to 10
percent of the urbanized area's 2018
operating costs, in addition to amounts
apportioned to the urbanized area under
clause (i).
(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 section 3005(b) of the FAST Act (Public Law
114-94); 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 and
all projects under section 3005(b) of Public
Law 114-94 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 or non-expedited project
delivery 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, or section 3005(b)(9) of the FAST
Act (Public Law 114-94).
(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.
SEC. 7007. 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 airports under sections 47101 through 47144
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. 7008. EMERGENCY FAA EMPLOYEE LEAVE FUND.
(a) Establishment; Appropriation.--There is established in the
Federal Aviation Administration an 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 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 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 retirement benefit.
Subtitle B--Aviation Manufacturing Jobs Protection
SEC. 7101. 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; or
(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.
(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 title 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. 7102. 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--Continued Assistance to Rail Workers
SEC. 7201. 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
``August 29, 2021'';
(B) by striking ``or July 1, 2020'' and inserting
``July 1, 2020, or July 1, 2021''; and
(2) by adding at the end the following: ``For registration
periods beginning after March 14, 2021, but on or before August
29, 2021, the recovery benefit payable under this subparagraph
shall be in the amount of $800.''.
(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. 7202. 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 ``305 days'';
(B) in subclause (II),
(i) by striking ``19 consecutive 14-day
periods'' and inserting ``31 consecutive 14-day
periods''; and
(ii) by striking ``6 consecutive 14-day
periods'' and inserting ``18 consecutive 14-day
periods'';
(2) in clause (ii)--
(A) by striking ``120 days of unemployment'' and
inserting ``240 days of unemployment'';
(B) by striking ``12 consecutive 14-day periods''
and inserting ``24 consecutive 14-day periods''; and
(C) by striking ``6 consecutive 14-day periods''
and inserting ``18 consecutive 14-day periods''; and
(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
August 29, 2021.''
(b) Clarification on Authority to Use Funds.--Funds appropriated
under either the first or second 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. 7203. 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
``August 29, 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. 7204. 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.
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, $13,482,000,000, 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.--
(A) Initial implementation.--In carrying out this
section, the Secretary shall use the list of high-
demand occupations compiled by the Commissioner of
Labor Statistics until the final list under
subparagraph (C) is complete.
(B) Study required.--The Secretary of Veterans
Affairs shall enter into an agreement with a federally
funded research and development corporation or another
appropriate non-Department entity for the conduct of a
study to determine which occupations are high-demand
occupations. Such study shall be completed not later
than 90 days after the date of the enactment of this
Act.
(C) Final list.--The Secretary--
(i) may add or remove occupation from the
list in use pursuant to subparagraph (A) during
the 90-day period following the completion of
the study required by subparagraph (B);
(ii) shall issue a final list of high-
demand occupations for use under this section
by not later than 90 days after the date of the
completion of the study; and
(iii) shall make such final list publicly
available on a website of the Department.
(D) Use of list.--The Secretary shall use the list
developed under this paragraph in order to apply the
requirement that retraining assistance under this
section is used for training for a high-demand
occupation, but the Secretary may remove occupations
from the list as the Secretary determines appropriate.
(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) Comptroller General Report.--Not later than 180 days after the
termination of the retraining assistance program under subsection (k),
the Comptroller General shall submit to the Committees on Veterans'
Affairs of the Senate and House of Representatives a report on the
outcomes and effectiveness of the program.
(i) 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 the 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,
$2,000,000,000, 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 WAYS AND MEANS
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 ``August 29, 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 ``74 weeks'';
and
(2) by striking ``50-week period'' and inserting ``74-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 commencing before
the date of the enactment of this Act.
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 ``August 29, 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 August 29, 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
``August 29, 2021''.
(b) Amount.--Section 2104(b)(3)(A) of such Act (15 U.S.C.
9023(b)(3)(A)) is amended by adding at the end the following:
``(iii) For weeks of unemployment ending
after March 14, 2021, and ending on or before
August 29, 2021, $400.''.
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
``August 29, 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.
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 August 29, 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 August 29, 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
``48''.
(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) 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 commencing before
the date of the enactment of this Act.
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 ``August 29,
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 ``August 29,
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
``August 29, 2021''.
SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT
COMPENSATION.
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 ``August 29, 2021''.
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.
(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 insurance programs, including programs
extended under this subtitle.
(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 insurance programs described in subsection (a) 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).
Subtitle B--Emergency Assistance to Families Through Home Visiting
Programs
SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
PROGRAMS.
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 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) Expenditure reports.--On expending all funds provided
to a State or Indian tribe under this subsection, the entity
shall submit to the Secretary a written report that describes
how the funds were expended, which report shall be so
submitted--
``(A) if the entity is a State that is not a
territory, within 90 days after expenditure; or
``(B) if the entity is a territory or is operating
a tribal program funded under this part, within 120
days after expenditure.
``(8) Suspension of territory spending cap.--Section 1108
shall not apply with respect to any funds provided under this
subsection.
``(9) 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.--
``(1) In general.--Of the amounts made available by
subsection (a)--
``(A) $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
``(B) $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).
``(2) Services for all adults.--The amounts made available
by subsection (a) of this section to carry out section 2042(b)
may be used to provide services under programs described in
section 2042(b) for all adults, as defined by local adult
protective services statutes and regulations.''.
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 amounts otherwise available, there is
appropriated to the Secretary, out of any monies in the Treasury not
otherwise appropriated, $200,000,000, to remain available until
expended, for purposes of carrying out infection control support (as
determined appropriate by the Secretary) through the development and
dissemination of protocols relating to the prevention or mitigation of
COVID-19 in skilled nursing facilities (as defined in section
1819(a)).''.
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).''.
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 the amount of such premium if
such individual pays (or any person other than such
individual's employer pays on behalf of such
individual) 15 percent of the amount of such premium.
(B) Plan enrollment option.--
(i) In general.--Notwithstanding the COBRA
continuation provisions, 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 (6)(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.
(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 reduced premium and any conditions on
entitlement to the reduced 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.
(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, the 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 in excess of the amount
required to be paid under subsection (a)(1)(A).
(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 elects continuation coverage
under subsection (a)(1).
(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) $25,000.
``(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
`$50,000' for `$25,000'.
``(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 `$37,500' for `$25,000'.
``(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
(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,
notwithstanding any limitations on pay otherwise imposed, 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
``(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)(5)(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 be 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) 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) 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).
``(f) 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, and
``(6) regulations or other guidance to permit the
advancement of the credit determined under subsection (a).
``(g) 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.
``(h) 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.
``(i) 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) 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) 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).
``(f) 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), and
``(6) regulations or other guidance to permit the
advancement of the credit determined under subsection (a).
``(g) 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.
``(h) 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.
``(i) 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(e)(3) and 3132(e)(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) 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.
``(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), or
``(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.
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) 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) 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.--
``(1) In general.--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.
``(2) Application where certain 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.
``(h) Third Party Payors.--Any credit allowed under this section
shall be treated as a credit described in section 3511(d)(2).
``(i) 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 substitute `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.
``(j) 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.
``(k) 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).
``(l) Regulations and Guidance.--The Secretary shall issue such
forms, instructions, regulations, and guidance as are necessary--
``(1) to allow the advance payment of the credit under
subsection (a) as provided in subsection (i)(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 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.
``(m) 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
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 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.
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.--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) Withdrawal Liability.--An employer's withdrawal liability for
purposes of this title shall be calculated without taking into account
special financial assistance received under this section until the plan
year beginning 15 calendar years after the effective date of the
special financial assistance.
``(m) Required Disclosure.--An eligible plan that receives special
financial assistance under this section shall provide to the
corporation, the Secretary of the Treasury, each employer that has an
obligation to contribute to such plan, and each labor organization
representing participants employed by such employer, an estimate of the
employer's share of the plan's unfunded vested benefits as of the end
of each plan year ending after the date of enactment of this section,
as determined after taking into account any special financial
assistance received under this section. Such disclosure shall include a
statement that, due to the special financial assistance provided under
this section, the plan will have sufficient resources to pay 100
percent of the plan's benefit obligations until the last day of the
plan year ending in 2051.
``(n) 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.
``(o) Conditions on Plans Receiving Special Financial Assistance.--
``(1) In general.--The corporation, in consultation with
the Secretary of the Treasury, may impose, by regulation,
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).
``(p) 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.--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,
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, 2019 (or, at the election of the
plan sponsor, after December 31, 2018)--
``(A) the shortfall amortization bases for all plan
years preceding the first plan year beginning after
December 31, 2019 (or after December 31, 2018,
whichever is elected), 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, 2019 (or, at the election of the
plan sponsor, after December 31, 2018)--
``(A) the shortfall amortization bases for all plan
years preceding the first plan year beginning after
December 31, 2019 (or after December 31, 2018,
whichever is elected), 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, 2021, 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. COST OF LIVING ADJUSTMENT FREEZE.
(a) In General.--Subsection (d) of section 415 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
paragraph:
``(5) Freeze on cost of living adjustments.--
``(A) In general.--Except as provided in
subparagraph (B), in the case of calendar years
beginning after December 31, 2030--
``(i) no adjustment shall be made under
paragraph (1), and
``(ii) the dollar amounts as adjusted under
such paragraph for calendar year 2030 shall
apply.
``(B) Exception.--Subparagraph (A) shall not apply
in the case of a plan maintained pursuant to 1 or more
collective bargaining agreements.''.
(b) Compensation Limit.--Paragraph (17) of section 401(a) of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new subparagraph:
``(C) Freeze on cost of living adjustments.--
``(i) In general.--Except as provided in
clause (ii), in the case of calendar years
beginning after December 31, 2030--
``(I) no adjustment shall be made
under subparagraph (B), and
``(II) the dollar amount as
adjusted under such subparagraph for
calendar year 2030 shall apply.
``(ii) Exception.--Clause (i) shall not
apply in the case of a plan maintained pursuant
to 1 or more collective bargaining
agreements.''.
(c) Conforming Amendments.--
(1) Section 45A(c)(3) of the Internal Revenue Code of 1986
is amended by striking ``415(d)'' and inserting ``415(d)
(without regard to paragraph (5) thereof)''.
(2) Section 402(g)(4) of such Code is amended by striking
``415(d)'' and inserting ``415(d) (without regard to paragraph
(5) thereof)''.
(3) Section 408(p)(2)(E)(ii) of such Code is amended by
striking ``415(d)'' and inserting ``415(d) (without regard to
paragraph (5) thereof)''.
(4) Section 409(o)(2) of such Code is amended by striking
``415(d)'' and inserting ``415(d) (without regard to paragraph
(5) thereof)''.
(5) Section 416(i)(1)(A) of such Code is amended by
striking ``415(d)'' and inserting ``415(d) (without regard to
paragraph (5) thereof)''.
(6) Section 457(e)(11)(B)(iii) of such Code is amended by
striking ``415(d)'' and inserting ``415(d) (without regard to
paragraph (5) thereof)''.
(7) Section 457(e)(15)(B) of such Code is amended by
striking ``415(d)'' and inserting ``415(d) (without regard to
paragraph (5) thereof)''.
(8) Section 664(g)(7)(B) of such Code is amended by
striking ``415(d)'' and inserting ``415(d) (without regard to
paragraph (5) thereof)''.
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) Suspension of State Match Requirement in Fiscal Years 2021 and
2022.--With respect to the amounts made available by section
418(a)(3)(A) 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 absence of this
section, 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.''.
TITLE X--INTERNATIONAL AFFAIRS
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).
(c) Period of Availability.--Funds appropriated by this section
shall remain available for one additional year if such funds are
initially obligated before the expiration of the period of availability
contained in subsection (a).
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.
(c) Period of Availability.--Funds appropriated by this section
shall remain available for one additional year if such funds are
initially obligated before the expiration of the period of availability
contained in subsection (a).
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 NATURAL RESOURCES
SEC. 1101. 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. 1102. 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) to identify and designate wildlife species, or
larger taxonomic groups of species, as injurious under such provisions
if they transmit a pathogen that could potentially pose a risk to human
health and develop regulations to develop a process to make emergency
listings for injurious species.
TITLE XII--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY
SEC. 12001. 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. 12002. 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.
Passed the House of Representatives February 27
(legislative day February 26), 2021.
Attest:
CHERYL L. JOHNSON,
Clerk.
By Robert F. Reeves,
Deputy Clerk.
Calendar No. 10
117th CONGRESS
1st Session
H. R. 1319
_______________________________________________________________________
AN ACT
To provide for reconciliation pursuant to title II of S. Con. Res. 5.
_______________________________________________________________________
March 2 (legislative day, March 1), 2021
Received; read the first time
March 2, 2021
Read the second time and placed on the calendar