[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6201 Enrolled Bill (ENR)]

        H.R.6201

                     One Hundred Sixteenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

           Begun and held at the City of Washington on Friday,
            the third day of January, two thousand and twenty


                                 An Act


 
Making emergency supplemental appropriations for the fiscal year ending 
               September 30, 2020, and for other purposes.

    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 ``Families First Coronavirus Response 
Act''.
SEC. 2. TABLE OF CONTENTS.
    The table of contents is as follows:

 DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL 
                        APPROPRIATIONS ACT, 2020

                      DIVISION B--NUTRITION WAIVERS

      DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT

 DIVISION D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS 
                               ACT OF 2020

                DIVISION E--EMERGENCY PAID SICK LEAVE ACT

                      DIVISION F--HEALTH PROVISIONS

 DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE

                      DIVISION H--BUDGETARY EFFECTS

SEC. 3. REFERENCES.
    Except as expressly provided otherwise, any reference to ``this 
Act'' contained in any division of this Act shall be treated as 
referring only to the provisions of that division.

 DIVISION A--SECOND CORONAVIRUS PREPAREDNESS AND RESPONSE SUPPLEMENTAL 
                        APPROPRIATIONS ACT, 2020

     The following sums are hereby appropriated, out of any money in 
the Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2020, and for other purposes, namely:

                                TITLE I

                       DEPARTMENT OF AGRICULTURE

                       Food and Nutrition Service

special supplemental nutrition program for women, infants, and children 
                                 (wic)

    For an additional amount for the ``Special Supplemental Nutrition 
Program for Women, Infants, and Children'', $500,000,000, to remain 
available through September 30, 2021:  Provided, That such amount is 
designated by the Congress as being for an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985.

                      commodity assistance program

    For an additional amount for the ``Commodity Assistance Program'' 
for the emergency food assistance program as authorized by section 
27(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2036(a)) and 
section 204(a)(1) of the Emergency Food Assistance Act of 1983 (7 
U.S.C. 7508(a)(1)), $400,000,000, to remain available through September 
30, 2021:  Provided, That of the funds made available, the Secretary 
may use up to $100,000,000 for costs associated with the distribution 
of commodities:  Provided further, That such amount is designated by 
the Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.

                     GENERAL PROVISIONS--THIS TITLE

    Sec. 1101. (a) Public Health Emergency.--During fiscal year 2020, 
in any case in which a school is closed for at least 5 consecutive days 
during a public health emergency designation during which the school 
would otherwise be in session, each household containing at least 1 
member who is an eligible child attending the school shall be eligible 
to receive assistance pursuant to a state agency plan approved under 
subsection (b).
    (b) Assistance.--To carry out this section, the Secretary of 
Agriculture may approve State agency plans for temporary emergency 
standards of eligibility and levels of benefits under the Food and 
Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) for households with 
eligible children. Plans approved by the Secretary shall provide for 
supplemental allotments to households receiving benefits under such 
Act, and issuances to households not already receiving benefits. Such 
level of benefits shall be determined by the Secretary in an amount not 
less than the value of meals at the free rate over the course of 5 
school days for each eligible child in the household.
    (c) Minimum Closure Requirement.--The Secretary of Agriculture 
shall not provide assistance under this section in the case of a school 
that is closed for less than 5 consecutive days.
    (d) Use of EBT System.--A State agency may provide assistance under 
this section through the EBT card system established under section 7 of 
the Food and Nutrition Act of 2008 (7 U.S.C. 2016).
    (e) Release of Information.--Notwithstanding any other provision of 
law, the Secretary of Agriculture may authorize State educational 
agencies and school food authorities administering a school lunch 
program under the Richard B. Russell National School Lunch Act (42 
U.S.C. 1751 et seq.) to release to appropriate officials administering 
the supplemental nutrition assistance program such information as may 
be necessary to carry out this section.
    (f) Waivers.--To facilitate implementation of this section, the 
Secretary of Agriculture may approve waivers of the limits on 
certification periods otherwise applicable under section 3(f) of the 
Food and Nutrition Act of 2008 (7 U.S.C. 2012(f)), reporting 
requirements otherwise applicable under section 6(c) of such Act (7 
U.S.C. 2015(c)), and other administrative requirements otherwise 
applicable to State agencies under such Act.
    (g) Availability of Commodities.--During fiscal year 2020, the 
Secretary of Agriculture may purchase commodities for emergency 
distribution in any area of the United States during a public health 
emergency designation.
    (h) Definitions.--In this section:
        (1) The term ``eligible child'' means a child (as defined in 
    section 12(d) or served under section 11(a)(1) of the Richard B. 
    Russell National School Lunch Act (42 U.S.C. 1760(d), 1759(a)(1)) 
    who, if not for the closure of the school attended by the child 
    during a public health emergency designation and due to concerns 
    about a COVID-19 outbreak, would receive free or reduced price 
    school meals under the Richard B. Russell National School Lunch Act 
    (42 U.S.C. 175l et seq.) at the school.
        (2) The term ``public health emergency designation'' means the 
    declaration of a public health emergency, based on an outbreak of 
    SARS-CoV-2 or another coronavirus with pandemic potential, by the 
    Secretary of Health and Human Services under section 319 of the 
    Public Health Service Act (42 U.S.C. 247d).
        (3) The term ``school'' has the meaning given the term in 
    section 12(d) of the Richard B. Russell National School Lunch Act 
    (42 U.S.C. 1760(d)).
    (i) Funding.--There are hereby appropriated to the Secretary of 
Agriculture such amounts as are necessary to carry out this section:  
Provided, That such amount is designated by the Congress as being for 
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.
    Sec. 1102.  In addition to amounts otherwise made available, 
$100,000,000, to remain available through September 30, 2021, shall be 
available for the Secretary of Agriculture to provide grants to the 
Commonwealth of the Northern Mariana Islands, Puerto Rico, and American 
Samoa for nutrition assistance in response to a COVID-19 public health 
emergency:  Provided, That such amount is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985.

                                TITLE II

                         DEPARTMENT OF DEFENSE

                         defense health program

    For an additional amount for ``Defense Health Program'', 
$82,000,000, to remain available until September 30, 2022, for health 
services consisting of SARS-CoV-2 or COVID-19 related items and 
services as described in section 6006(a) of division F of the Families 
First Coronavirus Response Act (or the administration of such 
products):  Provided, That such amount is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985.

                               TITLE III

                       DEPARTMENT OF THE TREASURY

                        Internal Revenue Service

                           taxpayer services

    For an additional amount for ``Taxpayer Services'', $15,000,000, to 
remain available until September 30, 2022, for the purposes of carrying 
out the Families First Coronavirus Response Act:  Provided, That 
amounts provided under this heading in this Act may be transferred to 
and merged with ``Operations Support'':  Provided further, That such 
amount is designated by the Congress as being for an emergency 
requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985.

                                TITLE IV

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

                         Indian Health Service

                         indian health services

    For an additional amount for ``Indian Health Services'', 
$64,000,000, to remain available until September 30, 2022, for health 
services consisting of SARS-CoV-2 or COVID-19 related items and 
services as described in section 6007 of division F of the Families 
First Coronavirus Response Act (or the administration of such 
products):  Provided, That such amounts shall be allocated at the 
discretion of the Director of the Indian Health Service:  Provided 
further, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                                TITLE V

                DEPARTMENT OF HEALTH AND HUMAN SERVICES

                  Administration for Community Living

                 aging and disability services programs

    For an additional amount for ``Aging and Disability Services 
Programs'', $250,000,000, to remain available until September 30, 2021, 
for activities authorized under subparts 1 and 2 of part C, of title 
III, and under title VI, of the Older Americans Act of 1965 (``OAA''), 
of which $160,000,000 shall be for Home-Delivered Nutrition Services, 
$80,000,000 shall be for Congregate Nutrition Services, and $10,000,000 
shall be for Nutrition Services for Native Americans:  Provided, That 
State matching requirements under sections 304(d)(1)(D) and 309(b)(2) 
of the OAA shall not apply to funds made available under this heading 
in this Act:  Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.

                        Office of the Secretary

            public health and social services emergency fund

    For an additional amount for ``Public Health and Social Services 
Emergency Fund'', $1,000,000,000, to remain available until expended, 
for activities authorized under section 2812 of the Public Health 
Service Act (42 U.S.C. 300hh-11), in coordination with the Assistant 
Secretary for Preparedness and Response and the Administrator of the 
Centers for Medicare & Medicaid Services, to pay the claims of 
providers for reimbursement, as described in subsection (a)(3)(D) of 
such section 2812, for health services consisting of SARS-CoV-2 or 
COVID-19 related items and services as described in paragraph (1) of 
section 6001(a) of division F of the Families First Coronavirus 
Response Act (or the administration of such products) or visits 
described in paragraph (2) of such section for uninsured individuals:  
Provided, That the term ``uninsured individual'' in this paragraph 
means an individual who is not enrolled in--
        (1) a Federal health care program (as defined under section 
    1128B(f) of the Social Security Act (42 U.S.C. 1320a-7b(f)), 
    including an individual who is eligible for medical assistance only 
    because of subsection (a)(10)(A)(ii)(XXIII) of Section 1902 of the 
    Social Security Act; or
        (2) a group health plan or health insurance coverage offered by 
    a health insurance issuer in the group or individual market (as 
    such terms are defined in section 2791 of the Public Health Service 
    Act (42 U.S.C. 300gg-91)), or a health plan offered under chapter 
    89 of title 5, United States Code:
  Provided further, That such amount is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985.

                                TITLE VI

                     DEPARTMENT OF VETERANS AFFAIRS

                     Veterans Health Administration

                            medical services

    For an additional amount for ``Medical Services'', $30,000,000, to 
remain available until September 30, 2022, for health services 
consisting of SARS-CoV-2 or COVID-19 related items and services as 
described in section 6006(b) of division F of the Families First 
Coronavirus Response Act (or the administration of such products):  
Provided, That such amount is designated by the Congress as being for 
an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                         medical community care

    For an additional amount for ``Medical Community Care'', 
$30,000,000, to remain available until September 30, 2022, for health 
services consisting of SARS-CoV-2 or COVID-19 related items and 
services as described in section 6006(b) of division F of the Families 
First Coronavirus Response Act (or the administration of such 
products):  Provided, That such amount is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985.

                               TITLE VII

                      GENERAL PROVISIONS--THIS ACT

    Sec. 1701.  Not later than 30 days after the date of enactment of 
this Act, the head of each executive agency that receives funding in 
this Act shall provide a report detailing the anticipated uses of all 
such funding to the Committees on Appropriations of the House of 
Representatives and the Senate:  Provided, That each report shall 
include estimated personnel and administrative costs, as well as the 
total amount of funding apportioned, allotted, obligated, and expended, 
to date:  Provided further, That each such plan shall be updated and 
submitted to such Committees every 60 days until all funds are expended 
or expire.
    Sec. 1702.  States and local governments receiving funds or 
assistance pursuant to this division shall ensure the respective State 
Emergency Operations Center receives regular and real-time reporting on 
aggregated data on testing and results from State and local public 
health departments, as determined by the Director of the Centers for 
Disease Control and Prevention, and that such data is transmitted to 
the Centers for Disease Control and Prevention.
    Sec. 1703.  Each amount appropriated or made available by this Act 
is in addition to amounts otherwise appropriated for the fiscal year 
involved.
    Sec. 1704.  No part of any appropriation contained in this Act 
shall remain available for obligation beyond the current fiscal year 
unless expressly so provided herein.
    Sec. 1705.  Unless otherwise provided for by this Act, the 
additional amounts appropriated by this Act to appropriations accounts 
shall be available under the authorities and conditions applicable to 
such appropriations accounts for fiscal year 2020.
    Sec. 1706.  Each amount designated in this Act by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) 
of the Balanced Budget and Emergency Deficit Control Act of 1985 shall 
be available (or rescinded or transferred, if applicable) only if the 
President subsequently so designates all such amounts and transmits 
such designations to the Congress.
    Sec. 1707.  Any amount appropriated by this Act, designated by the 
Congress as an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985 and subsequently so designated by the President, and 
transferred pursuant to transfer authorities provided by this Act shall 
retain such designation.
    This division may be cited as the ``Second Coronavirus Preparedness 
and Response Supplemental Appropriations Act, 2020''.

                     DIVISION B--NUTRITION WAIVERS
    TITLE I--MAINTAINING ESSENTIAL ACCESS TO LUNCH FOR STUDENTS ACT

SEC. 2101. SHORT TITLE.
    This title may be cited as the ``Maintaining Essential Access to 
Lunch for Students Act'' or the ``MEALS Act''.
SEC. 2102. WAIVER EXCEPTION FOR SCHOOL CLOSURES DUE TO COVID-19.
    (a) In General.--The requirements under section 12(l)(1)(A)(iii) of 
the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)(1)(A)(iii)) shall not apply to a qualified COVID-19 waiver.
    (b) Allowable Increase in Federal Costs.--Notwithstanding paragraph 
(4) of section 12(l) of the Richard B. Russell National School Lunch 
Act (42 U.S.C. 1760(l)), the Secretary of Agriculture may grant a 
qualified COVID-19 waiver that increases Federal costs.
    (c) Termination After Periodic Review.--The requirements under 
section 12(l)(5) of the Richard B. Russell National School Lunch Act 
(42 U.S.C. 1760(l)(5)) shall not apply to a qualified COVID-19 waiver.
    (d) Qualified COVID-19 Waiver.--In this section, the term 
``qualified COVID-19 waiver'' means a waiver--
        (1) requested by a State (as defined in section 12(d)(8) of the 
    Richard B. Russell National School Lunch Act (42 U.S.C. 
    1760(d)(8))) or eligible service provider under section 12(l) of 
    the Richard B. Russell National School Lunch Act (42 U.S.C. 
    1760(l)); and
        (2) to waive any requirement under such Act (42 U.S.C. 1751 et 
    seq.) or the Child Nutrition Act of 1966 (42 U.S.C. 1771 et seq.), 
    or any regulation issued under either such Act, for purposes of 
    providing meals and meal supplements under such Acts during a 
    school closure due to COVID-19.

            TITLE II--COVID--19 CHILD NUTRITION RESPONSE ACT

SEC. 2201. SHORT TITLE.
    This title may be cited as the ``COVID-19 Child Nutrition Response 
Act''.
SEC. 2202. NATIONAL SCHOOL LUNCH PROGRAM REQUIREMENT WAIVERS ADDRESSING 
COVID-19.
    (a) Nationwide Waiver.--
        (1) In general.--Notwithstanding any other provision of law, 
    the Secretary may establish a waiver for all States under section 
    12(l) of the Richard B. Russell National School Lunch Act (42 
    U.S.C. 1760(l)), for purposes of--
            (A) providing meals and meal supplements under a qualified 
        program; and
            (B) carrying out subparagraph (A) with appropriate safety 
        measures with respect to COVID-19, as determined by the 
        Secretary.
        (2) State election.--A waiver established under paragraph (1) 
    shall--
            (A) notwithstanding paragraph (2) of section 12(l) of the 
        Richard B. Russell National School Lunch Act (42 U.S.C. 
        1760(l)), apply automatically to any State that elects to be 
        subject to the waiver without further application; and
            (B) not be subject to the requirements under paragraph (3) 
        of such section.
    (b) Child and Adult Care Food Program Waiver.--Notwithstanding any 
other provision of law, the Secretary may grant a waiver under section 
12(l) of the Richard B. Russell National School Lunch Act (42 U.S.C. 
1760(l)) to allow non-congregate feeding under a child and adult care 
food program under section 17 of the Richard B. Russell National School 
Lunch Act (42 U.S.C. 1766) if such waiver is for the purposes of--
        (1) providing meals and meal supplements under such child and 
    adult care food program; and
        (2) carrying out paragraph (1) with appropriate safety measures 
    with respect to COVID-19, as determined by the Secretary.
    (c) Meal Pattern Waiver.--Notwithstanding paragraph (4)(A) of 
section 12(l) of the Richard B. Russell National School Lunch Act (42 
U.S.C. 1760(l)) the Secretary may grant a waiver under such section 
that relates to the nutritional content of meals served if the 
Secretary determines that--
        (1) such waiver is necessary to provide meals and meal 
    supplements under a qualified program; and
        (2) there is a supply chain disruption with respect to foods 
    served under such a qualified program and such disruption is due to 
    COVID-19.
    (d) Reports.--Each State that receives a waiver under subsection 
(a), (b), or (c), shall, not later than 1 year after the date such 
State received such waiver, submit a report to the Secretary that 
includes the following:
        (1) A summary of the use of such waiver by the State and 
    eligible service providers.
        (2) A description of whether such waiver resulted in improved 
    services to children.
    (e) Sunset.--The authority of the Secretary to establish or grant a 
waiver under this section shall expire on September 30, 2020.
    (f) Definitions.--In this section:
        (1) Qualified program.--The term ``qualified program'' means 
    the following:
            (A) The school lunch program under the Richard B. Russell 
        National School Lunch Act (42 U.S.C. 1751 et seq.).
            (B) The school breakfast program under section 4 of the 
        Child Nutrition Act of 1966 (42 U.S.C. 1773).
            (C) The child and adult care food program under section 17 
        of the Richard B. Russell National School Lunch Act (42 U.S.C. 
        1766).
            (D) The summer food service program for children under 
        section 13 of the Richard B. Russell National School Lunch Act 
        (42 U.S.C. 1761).
        (2) Secretary.--The term ``Secretary'' means the Secretary of 
    Agriculture.
        (3) State.--The term ``State'' has the meaning given such term 
    in section 12(d)(8) of the Richard B. Russell National School Lunch 
    Act (42 U.S.C. 1760(d)(8)).
SEC. 2203. PHYSICAL PRESENCE WAIVER UNDER WIC DURING CERTAIN PUBLIC 
HEALTH EMERGENCIES.
    (a) Waiver Authority.--
        (1) In general.--Notwithstanding any other provision of law, 
    the Secretary may grant a request described in paragraph (2) to--
            (A) waive the requirement under section 17(d)(3)(C)(i) of 
        the Child Nutrition Act of 1966 (42 U.S.C. 1786(d)(3)(C)(i)); 
        and
            (B) defer anthropometric and bloodwork requirements 
        necessary to determine nutritional risk.
        (2) Request.--A request described in this paragraph is a 
    request made to the Secretary by a State agency to waive, on behalf 
    of the local agencies served by such State agency, the requirements 
    described in paragraph (1) during any portion of the emergency 
    period (as defined in paragraph (1)(B) of section 1135(g) of the 
    Social Security Act (42 U.S.C. 1320b-5(g)) (beginning on or after 
    the date of the enactment of this section).
    (b) Reports.--
        (1) Local agency reports.--Each local agency that uses a waiver 
    pursuant to subsection (a) shall, not later than 1 year after the 
    date such local agency uses such waiver, submit a report to the 
    State agency serving such local agency that includes the following:
            (A) A summary of the use of such waiver by the local 
        agency.
            (B) A description of whether such waiver resulted in 
        improved services to women, infants, and children.
        (2) State agency reports.--Each State agency that receives a 
    waiver under subsection (a) shall, not later than 18 months after 
    the date such State agency received such waiver, submit a report to 
    the Secretary that includes the following:
            (A) A summary of the reports received by the State agency 
        under paragraph (1).
            (B) A description of whether such waiver resulted in 
        improved services to women, infants, and children.
    (c) Sunset.--The authority under this section shall expire on 
September 30, 2020.
    (d) Definitions.--In this section:
        (1) Local agency.--The term ``local agency'' has the meaning 
    given the term in section 17(b) of the Child Nutrition Act of 1966 
    (42 U.S.C. 1786(b)).
        (2) Nutritional risk.--The term ``nutritional risk'' has the 
    meaning given the term in section 17(b) of the Child Nutrition Act 
    of 1966 (42 U.S.C. 1786(b)).
        (3) Secretary.--The term ``Secretary'' means the Secretary of 
    Agriculture.
        (4) 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)).
SEC. 2204. ADMINISTRATIVE REQUIREMENTS WAIVER UNDER WIC.
    (a) Waiver Authority.--
        (1) In general.--Notwithstanding any other provision of law, 
    the Secretary of Agriculture may, if requested by a State agency 
    (as defined in section 17(b) of the Child Nutrition Act of 1966 (42 
    U.S.C. 1786(b)), modify or waive any qualified administrative 
    requirement with respect to such State agency.
        (2) Qualified administrative requirement.--In this section, the 
    term ``qualified administrative requirement'' means a regulatory 
    requirement issued under section 17 of the Child Nutrition Act of 
    1966 (42 U.S.C. 1786) that the Secretary of Agriculture 
    determines--
            (A) cannot be met by a State agency due to COVID-19; and
            (B) the modification or waiver of which is necessary to 
        provide assistance under such section.
    (b) State Agency Reports.--Each State agency that receives a waiver 
under subsection (a)(1) shall, not later than 1 year after the date 
such State agency received such waiver, submit a report to the 
Secretary of Agriculture that includes the following:
        (1) A summary of the use of such waiver by the State agency.
        (2) A description of whether such waiver resulted in improved 
    services to women, infants, and children.
    (c) Sunset.--The authority under this section shall expire on 
September 30, 2020.

                        TITLE III--SNAP WAIVERS

SEC. 2301. SNAP FLEXIBILITY FOR LOW-INCOME JOBLESS WORKERS.
     (a) Beginning with the first month that begins after the enactment 
of this Act and for each subsequent month through the end of the month 
subsequent to the month a public health emergency declaration by the 
Secretary of Health and Human Services under section 319 of the Public 
Health Service Act based on an outbreak of coronavirus disease 2019 
(COVID-19) is lifted, eligibility for supplemental nutrition assistance 
program benefits shall not be limited under section 6(o)(2) of the Food 
and Nutrition Act of 2008 unless an individual does not comply with the 
requirements of a program offered by the State agency (as defined in 
section 3 of the Food and Nutrition Act of 2008) that meets the 
standards of subparagraphs (B) or (C) of such section 6(o)(2).
    (b) Beginning on the month subsequent to the month the public 
health emergency declaration by the Secretary of Health and Human 
Services under section 319 of the Public Health Service Act based on an 
outbreak of COVID-19 is lifted for purposes of section 6(o) of the Food 
and Nutrition Act of 2008, such State agency shall disregard any period 
during which an individual received benefits under the supplemental 
nutrition assistance program prior to such month.
SEC. 2302. ADDITIONAL SNAP FLEXIBILITIES IN A PUBLIC HEALTH EMERGENCY.
     (a) In the event of a public health emergency declaration by the 
Secretary of Health and Human Services under section 319 of the Public 
Health Service Act based on an outbreak of coronavirus disease 2019 
(COVID-19) and the issuance of an emergency or disaster declaration by 
a State based on an outbreak of COVID-19, the Secretary of 
Agriculture--
        (1) shall provide, at the request of a State agency (as defined 
    in section 3 of the Food and Nutrition Act of 2008) that provides 
    sufficient data (as determined by the Secretary through guidance) 
    supporting such request, for emergency allotments to households 
    participating in the supplemental nutrition assistance program 
    under the Food and Nutrition Act of 2008 to address temporary food 
    needs not greater than the applicable maximum monthly allotment for 
    the household size; and
        (2) may adjust, at the request of State agencies or by guidance 
    in consultation with one or more State agencies, issuance methods 
    and application and reporting requirements under the Food and 
    Nutrition Act of 2008 to be consistent with what is practicable 
    under actual conditions in affected areas. (In making this 
    adjustment, the Secretary shall consider the availability of 
    offices and personnel in State agencies, any conditions that make 
    reliance on electronic benefit transfer systems described in 
    section 7(h) of the Food and Nutrition Act of 2008 impracticable, 
    any disruptions of transportation and communication facilities, and 
    any health considerations that warrant alternative approaches.)
    (b) Not later than 10 days after the date of the receipt or 
issuance of each document listed in paragraphs (1), (2), or (3) of this 
subsection, the Secretary of Agriculture shall make publicly available 
on the website of the Department the following documents:
        (1) Any request submitted by State agencies under subsection 
    (a).
        (2) The Secretary's approval or denial of each such request.
        (3) Any guidance issued under subsection (a)(2).
    (c) The Secretary of Agriculture shall, within 18 months after the 
public health emergency declaration described in subsection (a) is 
lifted, submit a report to the House and Senate Agriculture Committees 
with a description of the measures taken to address the food security 
needs of affected populations during the emergency, any information or 
data supporting State agency requests, any additional measures that 
States requested that were not approved, and recommendations for 
changes to the Secretary's authority under the Food and Nutrition Act 
of 2008 to assist the Secretary and States and localities in 
preparations for any future health emergencies.

      DIVISION C--EMERGENCY FAMILY AND MEDICAL LEAVE EXPANSION ACT

SEC. 3101. SHORT TITLE.
    This Act may be cited as ``Emergency Family and Medical Leave 
Expansion Act''.
SEC. 3102. AMENDMENTS TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993.
    (a) Public Health Emergency Leave.--
        (1) In general.--Section 102(a)(1) of the Family and Medical 
    Leave Act of 1993 (29 U.S.C. 2612(a)(1)) is amended by adding at 
    the end the following:
            ``(F) During the period beginning on the date the Emergency 
        Family and Medical Leave Expansion Act takes effect, and ending 
        on December 31, 2020, because of a qualifying need related to a 
        public health emergency in accordance with section 110.''.
        (2) Paid leave requirement.--Section 102(c) of the Family and 
    Medical Leave Act of 1993 (29 U.S.C. 2612(c)) is amended by 
    striking ``under subsection (a)'' and inserting ``under subsection 
    (a) (other than certain periods of leave under subsection 
    (a)(1)(F))''.
    (b) Requirements.--Title I of the Family and Medical Leave Act of 
1993 (29 U.S.C. 2611 et seq.) is amended by adding at the end the 
following:
    ``SEC. 110. PUBLIC HEALTH EMERGENCY LEAVE.
    ``(a) Definitions.--The following shall apply with respect to leave 
under section 102(a)(1)(F):
        ``(1) Application of certain terms.--The definitions in section 
    101 shall apply, except as follows:
            ``(A) Eligible employee.--In lieu of the definition in 
        sections 101(2)(A) and 101(2)(B)(ii), the term `eligible 
        employee' means an employee who has been employed for at least 
        30 calendar days by the employer with respect to whom leave is 
        requested under section 102(a)(1)(F).
            ``(B) Employer threshold.--Section 101(4)(A)(i) shall be 
        applied by substituting `fewer than 500 employees' for `50 or 
        more employees for each working day during each of 20 or more 
        calendar workweeks in the current or preceding calendar year'.
        ``(2) Additional definitions.--In addition to the definitions 
    described in paragraph (1), the following definitions shall apply 
    with respect to leave under section 102(a)(1)(F):
            ``(A) Qualifying need related to a public health 
        emergency.--The term `qualifying need related to a public 
        health emergency', with respect to leave, means the employee is 
        unable to work (or telework) due to a need for leave to care 
        for the son or daughter under 18 years of age of such employee 
        if the school or place of care has been closed, or the child 
        care provider of such son or daughter is unavailable, due to a 
        public health emergency.
            ``(B) Public health emergency.--The term `public health 
        emergency' means an emergency with respect to COVID-19 declared 
        by a Federal, State, or local authority.
            ``(C) Child care provider.--The term `child care provider' 
        means a provider who receives compensation for providing child 
        care services on a regular basis, including 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)).
            ``(D) School.--The term `school' means an `elementary 
        school' or `secondary school' as such terms are defined in 
        section 8101 of the Elementary and Secondary Education Act of 
        1965 (20 U.S.C. 7801).
        ``(3) Regulatory authorities.--The Secretary of Labor shall 
    have the authority to issue regulations for good cause under 
    sections 553(b)(B) and 553(d)(A) of title 5, United States Code--
            ``(A) to exclude certain health care providers and 
        emergency responders from the definition of eligible employee 
        under section 110(a)(1)(A); and
            ``(B) to exempt small businesses with fewer than 50 
        employees from the requirements of section 102(a)(1)(F) when 
        the imposition of such requirements would jeopardize the 
        viability of the business as a going concern.
    ``(b) Relationship to Paid Leave.--
        ``(1) Unpaid leave for initial 10 days.--
            ``(A) In general.--The first 10 days for which an employee 
        takes leave under section 102(a)(1)(F) may consist of unpaid 
        leave.
            ``(B) Employee election.--An employee may elect to 
        substitute any accrued vacation leave, personal leave, or 
        medical or sick leave for unpaid leave under section 
        102(a)(1)(F) in accordance with section 102(d)(2)(B).
        ``(2) Paid leave for subsequent days.--
            ``(A) In general.--An employer shall provide paid leave for 
        each day of leave under section 102(a)(1)(F) that an employee 
        takes after taking leave under such section for 10 days.
            ``(B) Calculation.--
                ``(i) In general.--Subject to clause (ii), paid leave 
            under subparagraph (A) for an employee shall be calculated 
            based on--

                    ``(I) an amount that is not less than two-thirds of 
                an employee's regular rate of pay (as determined under 
                section 7(e) of the Fair Labor Standards Act of 1938 
                (29 U.S.C. 207(e)); and
                    ``(II) the number of hours the employee would 
                otherwise be normally scheduled to work (or the number 
                of hours calculated under subparagraph (C)).

                ``(ii) Clarification.--In no event shall such paid 
            leave exceed $200 per day and $10,000 in the aggregate.
            ``(C) Varying schedule hours calculation.--In the case of 
        an employee whose schedule varies from week to week to such an 
        extent that an employer is unable to determine with certainty 
        the number of hours the employee would have worked if such 
        employee had not taken leave under section 102(a)(1)(F), the 
        employer shall use the following in place of such number:
                ``(i) Subject to clause (ii), a number equal to the 
            average number of hours that the employee was scheduled per 
            day over the 6-month period ending on the date on which the 
            employee takes such leave, including hours for which the 
            employee took leave of any type.
                ``(ii) If the employee did not work over such period, 
            the reasonable expectation of the employee at the time of 
            hiring of the average number of hours per day that the 
            employee would normally be scheduled to work.
    ``(c) Notice.--In any case where the necessity for leave under 
section 102(a)(1)(F) for the purpose described in subsection 
(a)(2)(A)(iii) is foreseeable, an employee shall provide the employer 
with such notice of leave as is practicable.
    ``(d) Restoration to Position.--
        ``(1) In general.--Section 104(a)(1) shall not apply with 
    respect to an employee of an employer who employs fewer than 25 
    employees if the conditions described in paragraph (2) are met.
        ``(2) Conditions.--The conditions described in this paragraph 
    are the following:
            ``(A) The employee takes leave under section 102(a)(1)(F).
            ``(B) The position held by the employee when the leave 
        commenced does not exist due to economic conditions or other 
        changes in operating conditions of the employer--
                ``(i) that affect employment; and
                ``(ii) are caused by a public health emergency during 
            the period of leave.
            ``(C) The employer makes reasonable efforts to restore the 
        employee to a position equivalent to the position the employee 
        held when the leave commenced, with equivalent employment 
        benefits, pay, and other terms and conditions of employment.
            ``(D) If the reasonable efforts of the employer under 
        subparagraph (C) fail, the employer makes reasonable efforts 
        during the period described in paragraph (3) to contact the 
        employee if an equivalent position described in subparagraph 
        (C) becomes available.
        ``(3) Contact period.--The period described under this 
    paragraph is the 1-year period beginning on the earlier of--
            ``(A) the date on which the qualifying need related to a 
        public health emergency concludes; or
            ``(B) the date that is 12 weeks after the date on which the 
        employee's leave under section 102(a)(1)(F) commences.''.
SEC. 3103. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS.
    (a) Employers.--An employer signatory to a multiemployer collective 
bargaining agreement may, consistent with its bargaining obligations 
and its collective bargaining agreement, fulfill its obligations under 
section 110(b)(2) of title I of the Family and Medical Leave Act of 
1993, as added by the Families First Coronavirus Response Act, by 
making contributions to a multiemployer fund, plan, or program based on 
the paid leave each of its employees is entitled to under such section 
while working under the multiemployer collective bargaining agreement, 
provided that the fund, plan, or program enables employees to secure 
pay from such fund, plan, or program based on hours they have worked 
under the multiemployer collective bargaining agreement for paid leave 
taken under section 102(a)(1)(F) of title I of the Family and Medical 
Leave Act of 1993, as added by the Families First Coronavirus Response 
Act.
    (b) Employees.--Employees who work under a multiemployer collective 
bargaining agreement into which their employers make contributions as 
provided in subsection (a) may secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement for paid leave taken under section 
102(a)(1)(F) of title I of the Family and Medical Leave Act of 1993, as 
added by the Families First Coronavirus Response Act.
SEC. 3104. SPECIAL RULE FOR CERTAIN EMPLOYERS.
     An employer under 110(a)(B) shall not be subject to section 107(a) 
for a violation of section 102(a)(1)(F) if the employer does not meet 
the definition of employer set forth in Section 101(4)(A)(i).
SEC. 3105. SPECIAL RULE FOR HEALTH CARE PROVIDERS AND EMERGENCY 
RESPONDERS.
    An employer of an employee who is a health care provider or an 
emergency responder may elect to exclude such employee from the 
application of the provisions in the amendments made under of section 
3102 of this Act.
SEC. 3106. EFFECTIVE DATE.
     This Act shall take effect not later than 15 days after the date 
of enactment of this Act.

 DIVISION D--EMERGENCY UNEMPLOYMENT INSURANCE STABILIZATION AND ACCESS 
                              ACT OF 2020

SEC. 4101. SHORT TITLE.
    This division may be cited as the ``Emergency Unemployment 
Insurance Stabilization and Access Act of 2020''.
SEC. 4102. EMERGENCY TRANSFERS FOR UNEMPLOYMENT COMPENSATION 
ADMINISTRATION.
    (a) In General.--Section 903 of the Social Security Act (42 U.S.C. 
1103) is amended by adding at the end the following:

      ``Emergency Transfers in Fiscal Year 2020 for Administration

    ``(h)(1)(A) In addition to any other amounts, the Secretary of 
Labor shall provide for the making of emergency administration grants 
in fiscal year 2020 to the accounts of the States in the Unemployment 
Trust Fund, in accordance with succeeding provisions of this 
subsection.
    ``(B) The amount of an emergency administration grant with respect 
to a State shall, as determined by the Secretary of Labor, be equal to 
the amount obtained by multiplying $1,000,000,000 by the same ratio as 
would apply under subsection (a)(2)(B) for purposes of determining such 
State's share of any excess amount (as described in subsection (a)(1)) 
that would have been subject to transfer to State accounts, as of 
October 1, 2019, under the provisions of subsection (a).
    ``(C) Of the emergency administration grant determined under 
subparagraph (B) with respect to a State--
        ``(i) not later than 60 days after the date of enactment of 
    this subsection, 50 percent shall be transferred to the account of 
    such State upon a certification by the Secretary of Labor to the 
    Secretary of the Treasury that the State meets the requirements of 
    paragraph (2); and
        ``(ii) only with respect to a State in which the number of 
    unemployment compensation claims has increased by at least 10 
    percent over the same quarter in the previous calendar year, the 
    remainder shall be transferred to the account of such State upon a 
    certification by the Secretary of Labor to the Secretary of the 
    Treasury that the State meets the requirements of paragraph (3).
    ``(2) The requirements of this paragraph with respect to a State 
are the following:
        ``(A) The State requires employers to provide notification of 
    the availability of unemployment compensation to employees at the 
    time of separation from employment. Such notification may be based 
    on model notification language issued by the Secretary of Labor.
        ``(B) The State ensures that applications for unemployment 
    compensation, and assistance with the application process, are 
    accessible in at least two of the following: in-person, by phone, 
    or online.
        ``(C) The State notifies applicants when an application is 
    received and is being processed, and in any case in which an 
    application is unable to be processed, provides information about 
    steps the applicant can take to ensure the successful processing of 
    the application.
    ``(3) The requirements of this paragraph with respect to a State 
are the following:
        ``(A) The State has expressed its commitment to maintain and 
    strengthen access to the unemployment compensation system, 
    including through initial and continued claims.
        ``(B) The State has demonstrated steps it has taken or will 
    take to ease eligibility requirements and access to unemployment 
    compensation for claimants, including waiving work search 
    requirements and the waiting week, and non-charging employers 
    directly impacted by COVID-19 due to an illness in the workplace or 
    direction from a public health official to isolate or quarantine 
    workers.
    ``(4) Any amount transferred to the account of a State under this 
subsection may be used by such State only for the administration of its 
unemployment compensation law, including by taking such steps as may be 
necessary to ensure adequate resources in periods of high demand.
    ``(5) Not later than 1 year after the date of enactment of the 
Emergency Unemployment Insurance Stabilization and Access Act of 2020, 
each State receiving emergency administration grant funding under 
paragraph (1)(C)(i) shall submit to the Secretary of Labor, the 
Committee on Ways and Means of the House of Representatives, and the 
Committee on Finance of the Senate, a report that includes--
        ``(A) an analysis of the recipiency rate for unemployment 
    compensation in the State as such rate has changed over time;
        ``(B) a description of steps the State intends to take to 
    increase such recipiency rate.
    ``(6)(A) Notwithstanding any other provision of law, the Secretary 
of the Treasury shall transfer from the general fund of the Treasury 
(from funds not otherwise appropriated) to the employment security 
administration account (as established by section 901 of the Social 
Security Act) such sums as the Secretary of Labor estimates to be 
necessary for purposes of making the transfers described in paragraph 
(1)(C).
    ``(B) There are appropriated from the general fund of the Treasury, 
without fiscal year limitation, the sums referred to in the preceding 
sentence and such sums shall not be required to be repaid.''.
    (b) Emergency Flexibility.--Notwithstanding any other law, if a 
State modifies its unemployment compensation law and policies with 
respect to work search, waiting week, good cause, or employer 
experience rating 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.
    (c) Regulations.--The Secretary of Labor may prescribe any 
regulations, operating instructions, or other guidance necessary to 
carry out the amendment made by subsection (a).
SEC. 4103. 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 ``beginning on the date of 
enactment of this paragraph and ending on December 31, 2010'' and 
inserting ``beginning on the date of enactment of the Emergency 
Unemployment Insurance Stabilization and Access Act of 2020 and ending 
on December 31, 2020''.
SEC. 4104. TECHNICAL ASSISTANCE AND GUIDANCE FOR SHORT-TIME 
COMPENSATION PROGRAMS.
    The Secretary of Labor shall assist States in establishing, 
implementing, and improving the employer awareness of short-time 
compensation programs (as defined in section 3306(v) of the Internal 
Revenue Code of 1986) to help avert layoffs, including by providing 
technical assistance and guidance.
SEC. 4105. FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT COMPENSATION 
FOR A LIMITED PERIOD.
    (a) In General.--In the case of sharable extended compensation and 
sharable regular compensation paid for weeks of unemployment beginning 
after the date of the enactment of this section and before December 31, 
2020 (and only with respect to States that receive emergency 
administration grant funding under clauses (i) and (ii) of section 
903(h)(1)(C) of the Social Security Act (42 U.S.C. 1102(h)(1)(C))), 
section 204(a)(1) of the Federal-State Extended Unemployment 
Compensation Act of 1970 (26 U.S.C. 3304 note) shall be applied by 
substituting ``100 percent of'' for ``one-half of''.
    (b) Temporary Federal Matching for the First Week of Extended 
Benefits for States With No Waiting Week.--With respect to weeks of 
unemployment beginning after the date of the enactment of this Act and 
ending on or before December 31, 2020, subparagraph (B) of section 
204(a)(2) of the Federal-State Extended Unemployment Compensation Act 
of 1970 (26 U.S.C. 3304 note) shall not apply.
    (c) Definitions.--For purposes of this section--
        (1) the terms ``sharable extended compensation'' and ``sharable 
    regular compensation'' have the respective meanings given such 
    terms under section 204 of the Federal-State Extended Unemployment 
    Compensation Act of 1970; and
        (2) the term ``week'' has the meaning given such term under 
    section 205 of the Federal-State Extended Unemployment Compensation 
    Act of 1970.
    (d) Regulations.--The Secretary of Labor may prescribe any 
operating instructions or regulations necessary to carry out this 
section.

               DIVISION E--EMERGENCY PAID SICK LEAVE ACT

SEC. 5101. SHORT TITLE.
    This Act may be cited as the ``Emergency Paid Sick Leave Act''.
SEC. 5102. PAID SICK TIME REQUIREMENT.
    (a) In General.--An employer shall provide to each employee 
employed by the employer paid sick time to the extent that the employee 
is unable to work (or telework) due to a need for leave because:
        (1) The employee is subject to a Federal, State, or local 
    quarantine or isolation order related to COVID-19.
        (2) The employee has been advised by a health care provider to 
    self-quarantine due to concerns related to COVID-19.
        (3) The employee is experiencing symptoms of COVID-19 and 
    seeking a medical diagnosis.
        (4) The employee is caring for an individual who is subject to 
    an order as described in subparagraph (1) or has been advised as 
    described in paragraph (2).
        (5) The employee 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, or the child care provider of such son or daughter is 
    unavailable, due to COVID-19 precautions.
        (6) The employee is experiencing any other substantially 
    similar condition specified by the Secretary of Health and Human 
    Services in consultation with the Secretary of the Treasury and the 
    Secretary of Labor.
Except that an employer of an employee who is a health care provider or 
an emergency responder may elect to exclude such employee from the 
application of this subsection.
    (b) Duration of Paid Sick Time.--
        (1) In general.--An employee shall be entitled to paid sick 
    time for an amount of hours determined under paragraph (2).
        (2) Amount of hours.--The amount of hours of paid sick time to 
    which an employee is entitled shall be as follows:
            (A) For full-time employees, 80 hours.
            (B) For part-time employees, a number of hours equal to the 
        number of hours that such employee works, on average, over a 2-
        week period.
        (3) Carryover.--Paid sick time under this section shall not 
    carry over from 1 year to the next.
    (c) Employer's Termination of Paid Sick Time.--Paid sick time 
provided to an employee under this Act shall cease beginning with the 
employee's next scheduled workshift immediately following the 
termination of the need for paid sick time under subsection (a).
    (d) Prohibition.--An employer may not require, as a condition of 
providing paid sick time under this Act, that the employee involved 
search for or find a replacement employee to cover the hours during 
which the employee is using paid sick time.
    (e) Use of Paid Sick Time.--
        (1) In general.--The paid sick time under subsection (a) shall 
    be available for immediate use by the employee for the purposes 
    described in such subsection, regardless of how long the employee 
    has been employed by an employer.
        (2) Sequencing.--
            (A) In general.--An employee may first use the paid sick 
        time under subsection (a) for the purposes described in such 
        subsection.
            (B) Prohibition.--An employer may not require an employee 
        to use other paid leave provided by the employer to the 
        employee before the employee uses the paid sick time under 
        subsection (a).
SEC. 5103. NOTICE.
    (a) In General.--Each employer shall post and keep posted, in 
conspicuous places on the premises of the employer where notices to 
employees are customarily posted, a notice, to be prepared or approved 
by the Secretary of Labor, of the requirements described in this Act.
    (b) Model Notice.--Not later than 7 days after the date of 
enactment of this Act, the Secretary of Labor shall make publicly 
available a model of a notice that meets the requirements of subsection 
(a).
SEC. 5104. PROHIBITED ACTS.
    It shall be unlawful for any employer to discharge, discipline, or 
in any other manner discriminate against any employee who--
        (1) takes leave in accordance with this Act; and
        (2) has filed any complaint or instituted or caused to be 
    instituted any proceeding under or related to this Act (including a 
    proceeding that seeks enforcement of this Act), or has testified or 
    is about to testify in any such proceeding.
SEC. 5105. ENFORCEMENT.
    (a) Unpaid Sick Leave.--An employer who violates section 5102 
shall--
        (1) be considered to have failed to pay minimum wages in 
    violation of section 6 of the Fair Labor Standards Act of 1938 (29 
    U.S.C. 206); and
        (2) be subject to the penalties described in sections 16 and 17 
    of such Act (29 U.S.C. 216; 217) with respect to such violation.
    (b) Unlawful Termination.--An employer who willfully violates 
section 5104 shall--
        (1) be considered to be in violation of section 15(a)(3) of the 
    Fair Labor Standards Act of 1938 (29 U.S.C. 215(a)(3)); and
        (2) be subject to the penalties described in sections 16 and 17 
    of such Act (29 U.S.C. 216; 217) with respect to such violation.
SEC. 5106. EMPLOYMENT UNDER MULTI-EMPLOYER BARGAINING AGREEMENTS.
    (a) Employers.--An employer signatory to a multiemployer collective 
bargaining agreement may, consistent with its bargaining obligations 
and its collective bargaining agreement, fulfill its obligations under 
this Act by making contributions to a multiemployer fund, plan, or 
program based on the hours of paid sick time each of its employees is 
entitled to under this Act while working under the multiemployer 
collective bargaining agreement, provided that the fund, plan, or 
program enables employees to secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement and for the uses specified under 
section 5102(a).
    (b) Employees.--Employees who work under a multiemployer collective 
bargaining agreement into which their employers make contributions as 
provided in subsection (a) may secure pay from such fund, plan, or 
program based on hours they have worked under the multiemployer 
collective bargaining agreement for the uses specified in section 
5102(a).
SEC. 5107. RULES OF CONSTRUCTION.
    Nothing in this Act shall be construed--
        (1) to in any way diminish the rights or benefits that an 
    employee is entitled to under any--
            (A) other Federal, State, or local law;
            (B) collective bargaining agreement; or
            (C) existing employer policy; or
        (2) to require financial or other reimbursement to an employee 
    from an employer upon the employee's termination, resignation, 
    retirement, or other separation from employment for paid sick time 
    under this Act that has not been used by such employee.
SEC. 5108. EFFECTIVE DATE.
    This Act, and the requirements under this Act, shall take effect 
not later than 15 days after the date of enactment of this Act.
SEC. 5109. SUNSET.
    This Act, and the requirements under this Act, shall expire on 
December 31, 2020.
SEC. 5110. DEFINITIONS.
    For purposes of the Act:
        (1) Employee.--The terms ``employee'' means an individual who 
    is--
            (A)(i) an employee, as defined in section 3(e) of the Fair 
        Labor Standards Act of 1938 (29 U.S.C. 203(e)), who is not 
        covered under subparagraph (E) or (F), including such an 
        employee of the Library of Congress, except that a reference in 
        such section to an employer shall be considered to be a 
        reference to an employer described in clauses (i)(I) and (ii) 
        of paragraph (5)(A); or
            (ii) an employee of the Government Accountability Office;
            (B) a State employee described in section 304(a) of the 
        Government Employee Rights Act of 1991 (42 U.S.C. 2000e-
        16c(a));
            (C) a covered employee, as defined in section 101 of the 
        Congressional Accountability Act of 1995 (2 U.S.C. 1301), other 
        than an applicant for employment;
            (D) a covered employee, as defined in section 411(c) of 
        title 3, United States Code;
            (E) a Federal officer or employee covered under subchapter 
        V of chapter 63 of title 5, United States Code; or
            (F) any other individual occupying a position in the civil 
        service (as that term is defined in section 2101(1) of title 5, 
        United States Code).
        (2) Employer.--
            (A) In general.--The term ``employer'' means a person who 
        is--
                (i)(I) a covered employer, as defined in subparagraph 
            (B), who is not covered under subclause (V);
                (II) an entity employing a State employee described in 
            section 304(a) of the Government Employee Rights Act of 
            1991;
                (III) an employing office, as defined in section 101 of 
            the Congressional Accountability Act of 1995;
                (IV) an employing office, as defined in section 411(c) 
            of title 3, United States Code; or
                (V) an Executive Agency as defined in section 105 of 
            title 5, United States Code, and including the U.S. Postal 
            Service and the Postal Regulatory Commission; and
                (ii) engaged in commerce (including government), or an 
            industry or activity affecting commerce (including 
            government), as defined in subparagraph (B)(iii).
            (B) Covered employer.--
                (i) In general.--In subparagraph (A)(i)(I), the term 
            ``covered employer''--

                    (I) means any person engaged in commerce or in any 
                industry or activity affecting commerce that--

                        (aa) in the case of a private entity or 
                    individual, employs fewer than 500 employees; and
                        (bb) in the case of a public agency or any 
                    other entity that is not a private entity or 
                    individual, employs 1 or more employees;

                    (II) includes--

                        (aa) includes any person acting directly or 
                    indirectly in the interest of an employer in 
                    relation to an employee (within the meaning of such 
                    phrase in section 3(d) of the Fair Labor Standards 
                    Act of 1938 (29 U.S.C. 203(d)); and
                        (bb) any successor in interest of an employer;

                    (III) includes any ``public agency'', as defined in 
                section 3(x) of the Fair Labor Standards Act of 1938 
                (29 U.S.C. 203(x)); and
                    (IV) includes the Government Accountability Office 
                and the Library of Congress.

                (ii) Public agency.--For purposes of clause (i)(IV), a 
            public agency shall be considered to be a person engaged in 
            commerce or in an industry or activity affecting commerce.
                (iii) Definitions.--For purposes of this subparagraph:

                    (I) Commerce.--The terms ``commerce'' and 
                ``industry or activity affecting commerce'' means any 
                activity, business, or industry in commerce or in which 
                a labor dispute would hinder or obstruct commerce or 
                the free flow of commerce, and include ``commerce'' and 
                any ``industry affecting commerce'', as defined in 
                paragraphs (1) and (3) of section 501 of the Labor 
                Management Relations Act of 1947 (29 U.S.C. 142 (1) and 
                (3)).
                    (II) Employee.--The term ``employee'' has the same 
                meaning given such term in section 3(e) of the Fair 
                Labor Standards Act of 1938 (29 U.S.C. 203(e)).
                    (III) Person.--The term ``person'' has the same 
                meaning given such term in section 3(a) of the Fair 
                Labor Standards Act of 1938 (29 U.S.C. 203(a)).

        (3) FLSA terms.--The terms ``employ'' and ``State'' have the 
    meanings given such terms in section 3 of the Fair Labor Standards 
    Act of 1938 (29 U.S.C. 203).
        (4) FMLA terms.--The terms ``health care provider'' and ``son 
    or daughter'' have the meanings given such terms in section 101 of 
    the Family and Medical Leave Act of 1993 (29 U.S.C. 2611).
        (5) Paid sick time.--
            (A) In general.--The term ``paid sick time'' means an 
        increment of compensated leave that--
                (i) is provided by an employer for use during an 
            absence from employment for a reason described in any 
            paragraph of section 2(a); and
                (ii) is calculated based on the employee's required 
            compensation under subparagraph (B) and the number of hours 
            the employee would otherwise be normally scheduled to work 
            (or the number of hours calculated under subparagraph (C)), 
            except that in no event shall such paid sick time exceed--

                    (I) $511 per day and $5,110 in the aggregate for a 
                use described in paragraph (1), (2), or (3) of section 
                5102(a); and
                    (II) $200 per day and $2,000 in the aggregate for a 
                use described in paragraph (4), (5), or (6) of section 
                5102(a).

            (B) Required compensation.--
                (i) In general.--Subject to subparagraph (A)(ii), the 
            employee's required compensation under this subparagraph 
            shall be not less than the greater of the following:

                    (I) The employee's regular rate of pay (as 
                determined under section 7(e) of the Fair Labor 
                Standards Act of 1938 (29 U.S.C. 207(e)).
                    (II) The minimum wage rate in effect under section 
                6(a)(1) of the Fair Labor Standards Act of 1938 (29 
                U.S.C. 206(a)(1)).
                    (III) The minimum wage rate in effect for such 
                employee in the applicable State or locality, whichever 
                is greater, in which the employee is employed.

                (ii) Special rule for care of family members.--Subject 
            to subparagraph (A)(ii), with respect to any paid sick time 
            provided for any use described in paragraph (4), (5), or 
            (6) of section 5102(a), the employee's required 
            compensation under this subparagraph shall be two-thirds of 
            the amount described in clause (B)(i).
            (C) Varying schedule hours calculation.--In the case of a 
        part-time employee described in section 5102(b)(2)(B) whose 
        schedule varies from week to week to such an extent that an 
        employer is unable to determine with certainty the number of 
        hours the employee would have worked if such employee had not 
        taken paid sick time under section 2(a), the employer shall use 
        the following in place of such number:
                (i) Subject to clause (ii), a number equal to the 
            average number of hours that the employee was scheduled per 
            day over the 6-month period ending on the date on which the 
            employee takes the paid sick time, including hours for 
            which the employee took leave of any type.
                (ii) If the employee did not work over such period, the 
            reasonable expectation of the employee at the time of 
            hiring of the average number of hours per day that the 
            employee would normally be scheduled to work.
            (D) Guidelines.--Not later than 15 days after the date of 
        the enactment of this Act, the Secretary of Labor shall issue 
        guidelines to assist employers in calculating the amount of 
        paid sick time under subparagraph (A).
            (E) Reasonable notice.--After the first workday (or portion 
        thereof) an employee receives paid sick time under this Act, an 
        employer may require the employee to follow reasonable notice 
        procedures in order to continue receiving such paid sick time.
SEC. 5111. REGULATORY AUTHORITIES.
    The Secretary of Labor shall have the authority to issue 
regulations for good cause under sections 553(b)(B) and 553(d)(A) of 
title 5, United States Code--
        (1) to exclude certain health care providers and emergency 
    responders from the definition of employee under section 5110(1) 
    including by allowing the employer of such health care providers 
    and emergency responders to opt out;
        (2) to exempt small businesses with fewer than 50 employees 
    from the requirements of section 5102(a)(5) when the imposition of 
    such requirements would jeopardize the viability of the business as 
    a going concern; and
        (3) as necessary, to carry out the purposes of this Act, 
    including to ensure consistency between this Act and Division C and 
    Division G of the Families First Coronavirus Response Act.

                     DIVISION F--HEALTH PROVISIONS

SEC. 6001. COVERAGE OF TESTING FOR COVID-19.
    (a) In General.--A group health plan and a health insurance issuer 
offering group or individual health insurance coverage (including a 
grandfathered health plan (as defined in section 1251(e) of the Patient 
Protection and Affordable Care Act)) shall provide coverage, and shall 
not impose any cost sharing (including deductibles, copayments, and 
coinsurance) requirements or prior authorization or other medical 
management requirements, for the following items and services furnished 
during any portion of the emergency period defined in paragraph (1)(B) 
of section 1135(g) of the Social Security Act (42 U.S.C. 1320b-5(g)) 
beginning on or after the date of the enactment of this Act:
        (1) In vitro diagnostic products (as defined in section 
    809.3(a) of title 21, Code of Federal Regulations) for the 
    detection of SARS-CoV-2 or the diagnosis of the virus that causes 
    COVID-19 that are approved, cleared, or authorized under section 
    510(k), 513, 515 or 564 of the Federal Food, Drug, and Cosmetic 
    Act, and the administration of such in vitro diagnostic products.
        (2) Items and services furnished to an individual during health 
    care provider office visits (which term in this paragraph includes 
    in-person visits and telehealth visits), urgent care center visits, 
    and emergency room visits that result in an order for or 
    administration of an in vitro diagnostic product described in 
    paragraph (1), but only to the extent such items and services 
    relate to the furnishing or administration of such product or to 
    the evaluation of such individual for purposes of determining the 
    need of such individual for such product.
    (b) Enforcement.--The provisions of subsection (a) shall be applied 
by the Secretary of Health and Human Services, Secretary of Labor, and 
Secretary of the Treasury to group health plans and health insurance 
issuers offering group or individual health insurance coverage as if 
included in the provisions of part A of title XXVII of the Public 
Health Service Act, part 7 of the Employee Retirement Income Security 
Act of 1974, and subchapter B of chapter 100 of the Internal Revenue 
Code of 1986, as applicable.
    (c) Implementation.--The Secretary of Health and Human Services, 
Secretary of Labor, and Secretary of the Treasury may implement the 
provisions of this section through sub-regulatory guidance, program 
instruction or otherwise.
    (d) Terms.--The terms ``group health plan''; ``health insurance 
issuer''; ``group health insurance coverage'', and ``individual health 
insurance coverage'' have the meanings given such terms in section 2791 
of the Public Health Service Act (42 U.S.C. 300gg-91), section 733 of 
the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1191b), 
and section 9832 of the Internal Revenue Code of 1986, as applicable.
SEC. 6002. WAIVING COST SHARING UNDER THE MEDICARE PROGRAM FOR CERTAIN 
VISITS RELATING TO TESTING FOR COVID-19.
    (a) In General.--Section 1833 of the Social Security Act (42 U.S.C. 
1395l) is amended--
        (1) in subsection (a)(1)--
            (A) by striking ``and'' before ``(CC)''; and
            (B) by inserting before the period at the end the 
        following: ``, and (DD) with respect to a specified COVID-19 
        testing-related service described in paragraph (1) of 
        subsection (cc) for which payment may be made under a specified 
        outpatient payment provision described in paragraph (2) of such 
        subsection, the amounts paid shall be 100 percent of the 
        payment amount otherwise recognized under such respective 
        specified outpatient payment provision for such service,'';
        (2) in subsection (b), in the first sentence--
            (A) by striking ``and'' before ``(10)''; and
            (B) by inserting before the period at the end the 
        following: ``, and (11) such deductible shall not apply with 
        respect to any specified COVID-19 testing-related service 
        described in paragraph (1) of subsection (cc) for which payment 
        may be made under a specified outpatient payment provision 
        described in paragraph (2) of such subsection''; and
        (3) by adding at the end the following new subsection:
    ``(cc) Specified COVID-19 Testing-Related Services.--For purposes 
of subsection (a)(1)(DD):
        ``(1) Description.--
            ``(A) In general.--A specified COVID-19 testing-related 
        service described in this paragraph is a medical visit that--
                ``(i) is in any of the categories of HCPCS evaluation 
            and management service codes described in subparagraph (B);
                ``(ii) is furnished during any portion of the emergency 
            period (as defined in section 1135(g)(1)(B)) (beginning on 
            or after the date of enactment of this subsection);
                ``(iii) results in an order for or administration of a 
            clinical diagnostic laboratory test described in section 
            1852(a)(1)(B)(iv)(IV); and
                ``(iv) relates to the furnishing or administration of 
            such test or to the evaluation of such individual for 
            purposes of determining the need of such individual for 
            such test.
            ``(B) Categories of hcpcs codes.--For purposes of 
        subparagraph (A), the categories of HCPCS evaluation and 
        management services codes are the following:
                ``(i) Office and other outpatient services.
                ``(ii) Hospital observation services.
                ``(iii) Emergency department services.
                ``(iv) Nursing facility services.
                ``(v) Domiciliary, rest home, or custodial care 
            services.
                ``(vi) Home services.
                ``(vii) Online digital evaluation and management 
            services.
        ``(2) Specified outpatient payment provision.--A specified 
    outpatient payment provision described in this paragraph is any of 
    the following:
            ``(A) The hospital outpatient prospective payment system 
        under subsection (t).
            ``(B) The physician fee schedule under section 1848.
            ``(C) The prospective payment system developed under 
        section 1834(o).
            ``(D) Section 1834(g), with respect to an outpatient 
        critical access hospital service.
            ``(E) The payment basis determined in regulations pursuant 
        to section 1833(a)(3) for rural health clinic services.''.
    (b) Claims Modifier.--The Secretary of Health and Human Services 
shall provide for an appropriate modifier (or other identifier) to 
include on claims to identify, for purposes of subparagraph (DD) of 
section 1833(a)(1), as added by subsection (a), specified COVID-19 
testing-related services described in paragraph (1) of section 1833(cc) 
of the Social Security Act, as added by subsection (a), for which 
payment may be made under a specified outpatient payment provision 
described in paragraph (2) of such subsection.
    (c) Implementation.--Notwithstanding any other provision of law, 
the Secretary of Health and Human Services may implement the provisions 
of, including amendments made by, this section through program 
instruction or otherwise.
SEC. 6003. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING UNDER 
THE MEDICARE ADVANTAGE PROGRAM.
    (a) In General.--Section 1852(a)(1)(B) of the Social Security Act 
(42 U.S.C. 1395w-22(a)(1)(B)) is amended--
        (1) in clause (iv)--
            (A) by redesignating subclause (IV) as subclause (VI); and
            (B) by inserting after subclause (III) the following new 
        subclauses:

                    ``(IV) Clinical diagnostic laboratory test 
                administered during any portion of the emergency period 
                defined in paragraph (1)(B) of section 1135(g) 
                beginning on or after the date of the enactment of the 
                Families First Coronavirus Response Act for the 
                detection of SARS-CoV-2 or the diagnosis of the virus 
                that causes COVID-19 and the administration of such 
                test.
                    ``(V) Specified COVID-19 testing-related services 
                (as described in section 1833(cc)(1)) for which payment 
                would be payable under a specified outpatient payment 
                provision described in section 1833(cc)(2).'';

        (2) in clause (v), by inserting ``, other than subclauses (IV) 
    and (V) of such clause,'' after ``clause (iv)''; and
        (3) by adding at the end the following new clause:
                ``(vi) Prohibition of application of certain 
            requirements for covid-19 testing.--In the case of a 
            product or service described in subclause (IV) or (V), 
            respectively, of clause (iv) that is administered or 
            furnished during any portion of the emergency period 
            described in such subclause beginning on or after the date 
            of the enactment of this clause, an MA plan may not impose 
            any prior authorization or other utilization management 
            requirements with respect to the coverage of such a product 
            or service under such plan.''.
    (b) Implementation.--Notwithstanding any other provision of law, 
the Secretary of Health and Human Services may implement the amendments 
made by this section by program instruction or otherwise.
SEC. 6004. COVERAGE AT NO COST SHARING OF COVID-19 TESTING UNDER 
MEDICAID AND CHIP.
    (a) Medicaid.--
        (1) In general.--Section 1905(a)(3) of the Social Security Act 
    (42 U.S.C. 1396d(a)(3)) is amended--
            (A) by striking ``other laboratory'' and inserting ``(a) 
        other laboratory'';
            (B) by inserting ``and'' after the semicolon; and
            (C) by adding at the end the following new subparagraph:
        ``(B) in vitro diagnostic products (as defined in section 
    809.3(a) of title 21, Code of Federal Regulations) administered 
    during any portion of the emergency period defined in paragraph 
    (1)(B) of section 1135(g) beginning on or after the date of the 
    enactment of this subparagraph for the detection of SARS-CoV-2 or 
    the diagnosis of the virus that causes COVID-19 that are approved, 
    cleared, or authorized under section 510(k), 513, 515 or 564 of the 
    Federal Food, Drug, and Cosmetic Act, and the administration of 
    such in vitro diagnostic products;''.
        (2) No 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 (D), by striking ``or'' at the end;
                (ii) in subparagraph (E), by striking ``; and'' and 
            inserting a comma; and
                (iii) by adding at the end the following new 
            subparagraphs:
            ``(F) any in vitro diagnostic product described in section 
        1905(a)(3)(B) that is administered during any portion of the 
        emergency period described in such section beginning on or 
        after the date of the enactment of this subparagraph (and the 
        administration of such product), or
            ``(G) COVID-19 testing-related services for which payment 
        may be made under the State 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 by adding at the end the following new 
        clause:
                ``(xi) Any in vitro diagnostic product described in 
            section 1905(a)(3)(B) that is administered during any 
            portion of the emergency period described in such section 
            beginning on or after the date of the enactment of this 
            clause (and the administration of such product) and any 
            visit described in section 1916(a)(2)(G) that is furnished 
            during any such portion.''.
            (C) Clarification.--The amendments made this paragraph 
        shall apply with respect to a State plan of a territory in the 
        same manner as a State plan of one of the 50 States.
        (3) State option to provide coverage for uninsured 
    individuals.--
            (A) In general.--Section 1902(a)(10) of the Social Security 
        Act (42 U.S.C. 1396a(a)(10)) is amended--
                (i) in subparagraph (A)(ii)--

                    (I) in subclause (XXI), by striking ``or'' at the 
                end;
                    (II) in subclause (XXII), by adding ``or'' at the 
                end; and
                    (III) by adding at the end the following new 
                subclause:
                    ``(XXIII) during any portion of the emergency 
                period defined in paragraph (1)(B) of section 1135(g) 
                beginning on or after the date of the enactment of this 
                subclause, who are uninsured individuals (as defined in 
                subsection (ss));''; and

                (ii) in the matter following subparagraph (G)--

                    (I) by striking ``and (XVII)'' and inserting ``, 
                (XVII)''; and
                    (II) by inserting after ``instead of through 
                subclause (VIII)'' the following: ``, and (XVIII) the 
                medical assistance made available to an uninsured 
                individual (as defined in subsection (ss)) who is 
                eligible for medical assistance only because of 
                subparagraph (A)(ii)(XXIII) shall be limited to medical 
                assistance for any in vitro diagnostic product 
                described in section 1905(a)(3)(B) that is administered 
                during any portion of the emergency period described in 
                such section beginning on or after the date of the 
                enactment of this subclause (and the administration of 
                such product) and any visit described in section 
                1916(a)(2)(G) that is furnished during any such 
                portion''.

            (B) Receipt and initial processing of applications at 
        certain locations.--Section 1902(a)(55) of the Social Security 
        Act (42 U.S.C. 1396a(a)(55)) is amended, in the matter 
        preceding subparagraph (A), by striking ``or 
        (a)(10)(A)(ii)(IX)'' and inserting ``(a)(10)(A)(ii)(IX), or 
        (a)(10)(A)(ii)(XXIII)''.
            (C) Uninsured individual defined.--Section 1902 of the 
        Social Security Act (42 U.S.C. 1396a) is amended by adding at 
        the end the following new subsection:
    ``(ss) Uninsured Individual Defined.--For purposes of this section, 
the term `uninsured individual' means, notwithstanding any other 
provision of this title, any individual who is--
        ``(1) not described in subsection (a)(10)(A)(i); and
        ``(2) not enrolled in a Federal health care program (as defined 
    in section 1128B(f)), a group health plan, group or individual 
    health insurance coverage offered by a health insurance issuer (as 
    such terms are defined in section 2791 of the Public Health Service 
    Act), or a health plan offered under chapter 89 of title 5, United 
    States Code.''.
            (D) Federal medical assistance percentage.--Section 1905(b) 
        of the Social Security Act (42 U.S.C. 1396d(b)) is amended by 
        adding at the end the following new sentence: ``Notwithstanding 
        the first sentence of this subsection, the Federal medical 
        assistance percentage shall be 100 per centum with respect to 
        (and, notwithstanding any other provision of this title, 
        available for) medical assistance provided to uninsured 
        individuals (as defined in section 1902(ss)) who are eligible 
        for such assistance only on the basis of section 
        1902(a)(10)(A)(ii)(XXIII) and with respect to expenditures 
        described in section 1903(a)(7) that a State demonstrates to 
        the satisfaction of the Secretary are attributable to 
        administrative costs related to providing for such medical 
        assistance to such individuals under the State plan.''.
    (b) CHIP.--
        (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:
        ``(10) Certain in vitro diagnostic products for covid-19 
    testing.--The child health assistance provided to a targeted low-
    income child shall include coverage of any in vitro diagnostic 
    product described in section 1905(a)(3)(B) that is administered 
    during any portion of the emergency period described in such 
    section beginning on or after the date of the enactment of this 
    subparagraph (and the administration of such product).''.
        (2) Coverage for targeted low-income pregnant women.--Section 
    2112(b)(4) of the Social Security Act (42 U.S.C. 1397ll(b)(4)) is 
    amended by inserting ``under section 2103(c)'' after ``same 
    requirements''.
        (3) Prohibition of cost sharing.--Section 2103(e)(2) of the 
    Social Security Act (42 U.S.C. 1397cc(e)(2)) is amended--
            (A) in the paragraph header, by inserting ``, covid-19 
        testing,'' before ``or pregnancy-related assistance''; and
            (B) by striking ``category of services described in 
        subsection (c)(1)(D) or'' and inserting ``categories of 
        services described in subsection (c)(1)(D), in vitro diagnostic 
        products described in subsection (c)(10) (and administration of 
        such products), visits described in section 1916(a)(2)(G), 
        or''.
SEC. 6005. TREATMENT OF PERSONAL RESPIRATORY PROTECTIVE DEVICES AS 
COVERED COUNTERMEASURES.
    Section 319F-3(i)(1) of the Public Health Service Act (42 U.S.C. 
247d-6d(i)(1)) is amended--
        (1) in subparagraph (B), by striking ``or'' at the end;
        (2) in subparagraph (C), by striking the period at the end and 
    inserting ``; or''; and
        (3) by adding at the end the following new subparagraph:
            ``(D) a personal respiratory protective device that is--
                ``(i) approved by the National Institute for 
            Occupational Safety and Health under part 84 of title 42, 
            Code of Federal Regulations (or successor regulations);
                ``(ii) subject to the emergency use authorization 
            issued by the Secretary on March 2, 2020, or subsequent 
            emergency use authorizations, pursuant to section 564 of 
            the Federal Food, Drug, and Cosmetic Act (authorizing 
            emergency use of personal respiratory protective devices 
            during the COVID-19 outbreak); and
                ``(iii) used during the period beginning on January 27, 
            2020, and ending on October 1, 2024, in response to the 
            public health emergency declared on January 31, 2020, 
            pursuant to section 319 as a result of confirmed cases of 
            2019 Novel Coronavirus (2019-nCoV).''.
SEC. 6006. APPLICATION WITH RESPECT TO TRICARE, COVERAGE FOR VETERANS, 
AND COVERAGE FOR FEDERAL CIVILIANS.
    (a) Tricare.--The Secretary of Defense may not require any 
copayment or other cost sharing under chapter 55 of title 10, United 
States Code, for in vitro diagnostic products described in paragraph 
(1) of section 6001(a) (or the administration of such products) or 
visits described in paragraph (2) of such section furnished during any 
portion of the emergency period defined in paragraph (1)(B) of section 
1135(g) of the Social Security Act (42 U.S.C. 1320b-5(g)) beginning on 
or after the date of the enactment of this Act.
    (b) Veterans.--The Secretary of Veterans Affairs may not require 
any copayment or other cost sharing under chapter 17 of title 38, 
United States Code, for in vitro diagnostic products described in 
paragraph (1) of section 6001(a) (or the administration of such 
products) or visits described in paragraph (2) of such section 
furnished during any portion of the emergency period defined in 
paragraph (1)(B) of section 1135(g) of the Social Security Act (42 
U.S.C. 1320b-5(g)) beginning on or after the date of the enactment of 
this Act.
    (c) Federal Civilians.--No copayment or other cost sharing may be 
required for any individual occupying a position in the civil service 
(as that term is defined in section 2101(1) of title 5, United States 
Code) enrolled in a health benefits plan, including any plan under 
chapter 89 of title 5, United States Code, or for any other individual 
currently enrolled in any plan under chapter 89 of title 5 for in vitro 
diagnostic products described in paragraph (1) of section 6001(a) (or 
the administration of such products) or visits described in paragraph 
(2) of such section furnished during any portion of the emergency 
period defined in paragraph (1)(B) of section 1135(g) of the Social 
Security Act (42 U.S.C. 1320b-5(g)) beginning on or after the date of 
the enactment of this Act.
SEC. 6007. COVERAGE OF TESTING FOR COVID-19 AT NO COST SHARING FOR 
INDIANS RECEIVING PURCHASED/REFERRED CARE.
    The Secretary of Health and Human Services shall cover, without the 
imposition of any cost sharing requirements, the cost of providing any 
COVID-19 related items and services as described in paragraph (1) of 
section 6001(a) (or the administration of such products) or visits 
described in paragraph (2) of such section furnished during any portion 
of the emergency period defined in paragraph (1)(B) of section 1135(g) 
of the Social Security Act (42 U.S.C. 320b-5(g)) beginning on or after 
the date of the enactment of this Act to Indians (as defined in section 
4 of the Indian Health Care Improvement Act (25 U.S.C. 1603)) receiving 
health services through the Indian Health Service, including through an 
Urban Indian Organization, regardless of whether such items or services 
have been authorized under the purchased/referred care system funded by 
the Indian Health Service or is covered as a health service of the 
Indian Health Service.
SEC. 6008. TEMPORARY INCREASE OF MEDICAID FMAP.
    (a) In General.--Subject to subsection (b), for each calendar 
quarter occurring during the period beginning on the first day of the 
emergency period defined in paragraph (1)(B) of section 1135(g) of the 
Social Security Act (42 U.S.C. 1320b-5(g)) and ending on the last day 
of the calendar quarter in which the last day of such emergency period 
occurs, the Federal medical assistance percentage determined for each 
State, including the District of Columbia, American Samoa, Guam, the 
Commonwealth of the Northern Mariana Islands, Puerto Rico, and the 
United States Virgin Islands, under section 1905(b) of the Social 
Security Act (42 U.S.C. 1396d(b)) shall be increased by 6.2 percentage 
points.
    (b) Requirement for All States.--A State described in subsection 
(a) may not receive the increase described in such subsection in the 
Federal medical assistance percentage for such State, with respect to a 
quarter, if--
        (1) eligibility standards, methodologies, or procedures under 
    the State plan of such State under title XIX of the Social Security 
    Act (42 U.S.C. 1396 et seq.) (including any waiver under such title 
    or section 1115 of such Act (42 U.S.C. 1315)) are more restrictive 
    during such quarter than the eligibility standards, methodologies, 
    or procedures, respectively, under such plan (or waiver) as in 
    effect on January 1, 2020;
        (2) the amount of any premium imposed by the State pursuant to 
    section 1916 or 1916A of such Act (42 U.S.C. 1396o, 1396o-1) during 
    such quarter, with respect to an individual enrolled under such 
    plan (or waiver), exceeds the amount of such premium as of January 
    1, 2020;
        (3) the State fails to provide that an individual who is 
    enrolled for benefits under such plan (or waiver) as of the date of 
    enactment of this section or enrolls for benefits under such plan 
    (or waiver) during the period beginning on such date of enactment 
    and ending the last day of the month in which the emergency period 
    described in subsection (a) ends shall be treated as eligible for 
    such benefits through the end of the month in which such emergency 
    period ends unless the individual requests a voluntary termination 
    of eligibility or the individual ceases to be a resident of the 
    State; or
        (4) the State does not provide coverage under such plan (or 
    waiver), without the imposition of cost sharing, during such 
    quarter for any testing services and treatments for COVID-19, 
    including vaccines, specialized equipment, and therapies.
    (c) Requirement for Certain States.--Section 1905(cc) of the Social 
Security Act (42 U.S.C. 1396d(cc)) is amended by striking the period at 
the end of the subsection and inserting ``and section 6008 of the 
Families First Coronavirus Response Act, except that in applying such 
treatments to the increases in the Federal medical assistance 
percentage under section 6008 of the Families First Coronavirus 
Response Act, the reference to `December 31, 2009' shall be deemed to 
be a reference to `March 11, 2020'.''.
SEC. 6009. INCREASE IN MEDICAID ALLOTMENTS FOR TERRITORIES.
    Section 1108(g) of the Social Security Act (42 U.S.C. 1308(g)) is 
amended--
        (1) in paragraph (2)--
            (A) in subparagraph (B)--
                (i) in clause (i), by striking ``and'' at the end;
                (ii) in clause (ii), by striking ``for each of fiscal 
            years 2020 through 2021, $126,000,000;'' and inserting 
            ``for fiscal year 2020, $128,712,500; and''; and
                (iii) by adding at the end the following new clause:
                ``(iii) for fiscal year 2021, $127,937,500;'';
            (B) in subparagraph (C)--
                (i) in clause (i), by striking ``and'' at the end;
                (ii) in clause (ii), by striking ``for each of fiscal 
            years 2020 through 2021, $127,000,000;'' and inserting 
            ``for fiscal year 2020, $130,875,000; and''; and
                (iii) by adding at the end the following new clause:
                ``(iii) for fiscal year 2021, $129,712,500;'';
            (C) in subparagraph (D)--
                (i) in clause (i), by striking ``and'' at the end;
                (ii) in clause (ii), by striking ``for each of fiscal 
            years 2020 through 2021, $60,000,000; and'' and inserting 
            ``for fiscal year 2020, $63,100,000; and''; and
                (iii) by adding at the end the following new clause:
                ``(iii) for fiscal year 2021, $62,325,000; and''; and
            (D) in subparagraph (E)--
                (i) in clause (i), by striking ``and'' at the end;
                (ii) in clause (ii), by striking ``for each of fiscal 
            years 2020 through 2021, $84,000,000.'' and inserting ``for 
            fiscal year 2020, $86,325,000; and''; and
                (iii) by adding at the end the following new clause:
                ``(iii) for fiscal year 2021, $85,550,000.''; and
        (2) in paragraph (6)(A)--
            (A) in clause (i), by striking ``$2,623,188,000'' and 
        inserting ``$2,716,188,000''; and
            (B) in clause (ii), by striking ``$2,719,072,000'' and 
        inserting ``$2,809,063,000''.
SEC. 6010. CLARIFICATION RELATING TO SECRETARIAL AUTHORITY REGARDING 
MEDICARE TELEHEALTH SERVICES FURNISHED DURING COVID-19 EMERGENCY 
PERIOD.
    Paragraph (3)(A) of section 1135(g) of the Social Security Act (42 
U.S.C. 1320b-5(g)) is amended to read as follows:
            ``(A) furnished to such individual, during the 3-year 
        period ending on the date such telehealth service was 
        furnished, an item or service that would be considered covered 
        under title XVIII if furnished to an individual entitled to 
        benefits or enrolled under such title; or''.

DIVISION G--TAX CREDITS FOR PAID SICK AND PAID FAMILY AND MEDICAL LEAVE

SEC. 7001. PAYROLL CREDIT FOR REQUIRED PAID SICK LEAVE.
    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against the tax imposed by section 3111(a) or 3221(a) of 
the Internal Revenue Code of 1986 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) 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 for 
        all preceding calendar quarters.
        (3) 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(a) or 3221(a) of 
    such Code for such calendar quarter (reduced by any credits allowed 
    under subsections (e) and (f) of section 3111 of such Code for such 
    quarter) on the wages paid with respect to the employment of all 
    employees of the employer.
        (4) Refundability of excess credit.--
            (A) In general.--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) of such Code.
            (B) 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.
    (c) Qualified Sick Leave Wages.--For purposes of this section, the 
term ``qualified sick leave wages'' means wages (as defined in section 
3121(a) of the Internal Revenue Code of 1986) and compensation (as 
defined in section 3231(e) of the Internal Revenue Code) paid by an 
employer which are required to be paid by reason of the Emergency Paid 
Sick Leave 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) of the Internal 
    Revenue Code of 1986), but only to the extent that such amounts are 
    excluded from the gross income of employees by reason of section 
    106(a) of such Code.
        (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 of the Treasury (or the 
    Secretary's delegate) 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) Special Rules.--
        (1) Denial of double benefit.--For purposes of chapter 1 of 
    such Code, 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 section 45S of such Code.
        (2) Election not to have section apply.--This section shall not 
    apply with respect to any employer for any calendar quarter if such 
    employer elects (at such time and in such manner as the Secretary 
    of the Treasury (or the Secretary's delegate) may prescribe) not to 
    have this section apply.
        (3) Certain terms.--Any term used in this section which is also 
    used in chapter 21 of such Code shall have the same meaning as when 
    used in such chapter.
        (4) Certain governmental employers.--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.
    (f) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, 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), and
        (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.
    (g) Application of Section.--This section shall apply only to wages 
paid with respect to the period beginning on a date selected by the 
Secretary of the Treasury (or the Secretary's delegate) which is during 
the 15-day period beginning on the date of the enactment of this Act, 
and ending on December 31, 2020.
    (h) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the 
Treasury by reason of this section (without regard to this subsection). 
Amounts appropriated by the preceding sentence shall be transferred 
from the general fund at such times and in such manner as to replicate 
to the extent possible the transfers which would have occurred to such 
Trust Fund or Account had this section not been enacted.
SEC. 7002. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.
    (a) Credit Against Self-Employment Tax.--In the case of an eligible 
self-employed individual, there shall be allowed as a credit against 
the tax imposed by subtitle A 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, the term ``eligible self-employed individual'' means an 
individual who--
        (1) regularly carries on any trade or business within the 
    meaning of section 1402 of such Code, and
        (2) would be entitled to receive paid leave during the taxable 
    year pursuant to the Emergency Paid Sick Leave Act if the 
    individual were an employee of an employer (other than himself or 
    herself).
    (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 the applicable number of days) that the individual is 
        unable to perform services in any trade or business referred to 
        in section 1402 of such Code 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), 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) Applicable number of days.--For purposes of this 
    subsection, the term ``applicable number of days'' means, with 
    respect to any taxable year, the excess (if any) of 10 days over 
    the number of days taken into account under paragraph (1)(A) in all 
    preceding taxable years.
    (d) Special Rules.--
        (1) Credit refundable.--
            (A) 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.
            (B) 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.
        (2) Documentation.--No credit shall be allowed under this 
    section unless the individual maintains such documentation as the 
    Secretary of the Treasury (or the Secretary's delegate) may 
    prescribe to establish such individual as an eligible self-employed 
    individual.
        (3) 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 the Internal Revenue 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) shall be reduced (but not below zero) to the 
    extent that the sum of the amount described in such subsection and 
    in section 7001(b)(1) 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).
        (4) Certain terms.--Any term used in this section which is also 
    used in chapter 2 of the Internal Revenue Code of 1986 shall have 
    the same meaning as when used in such chapter.
    (e) Application of Section.--Only days occurring during the period 
beginning on a date selected by the Secretary of the Treasury (or the 
Secretary's delegate) which is during the 15-day period beginning on 
the date of the enactment of this Act, and ending on December 31, 2020, 
may be taken into account under subsection (c)(1)(A).
    (f) Application of Credit in Certain Possessions.--
        (1) Payments to possessions with mirror code tax systems.--The 
    Secretary of the Treasury (or the Secretary's delegate) 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 of the Treasury (or 
    the Secretary's delegate) based on information provided by the 
    government of the respective possession.
        (2) Payments to other possessions.--The Secretary of the 
    Treasury (or the Secretary's delegate) 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 (or the 
    Secretary's delegate) 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 of the Treasury (or 
    the Secretary's delegate), 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.
    (g) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, including--
        (1) regulations or other guidance to effectuate the purposes of 
    this Act, and
        (2) regulations or other guidance to minimize compliance and 
    record-keeping burdens under this section.
SEC. 7003. PAYROLL CREDIT FOR REQUIRED PAID FAMILY LEAVE.
    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against the tax imposed by section 3111(a) or 3221(a) of 
the Internal Revenue Code of 1986 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, 
        $10,000.
        (2) 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(a) or 3221(a) of 
    such Code for such calendar quarter (reduced by any credits allowed 
    under subsections (e) and (f) of section 3111 of such Code, and 
    section 7001 of this Act, for such quarter) on the wages paid with 
    respect to the employment of all employees of the employer.
        (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) of such Code.
    (c) Qualified Family Leave Wages.--For purposes of this section, 
the term ``qualified family leave wages'' means wages (as defined in 
section 3121(a) of such Code) and compensation (as defined in section 
3231(e) of the Internal Revenue Code) paid by an employer which are 
required to be paid by reason of the Emergency Family and Medical Leave 
Expansion Act (including the amendments made by 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) of the Internal 
    Revenue Code of 1986), but only to the extent that such amounts are 
    excluded from the gross income of employees by reason of section 
    106(a) of such Code.
        (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 of the Treasury (or the 
    Secretary's delegate) 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) Special Rules.--
        (1) Denial of double benefit.--For purposes of chapter 1 of 
    such Code, 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 section 45S of such Code.
        (2) Election not to have section apply.--This section shall not 
    apply with respect to any employer for any calendar quarter if such 
    employer elects (at such time and in such manner as the Secretary 
    of the Treasury (or the Secretary's delegate) may prescribe) not to 
    have this section apply.
        (3) Certain terms.--Any term used in this section which is also 
    used in chapter 21 of such Code shall have the same meaning as when 
    used in such chapter.
        (4) Certain governmental employers.--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.
    (f) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, 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), and
        (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).
    (g) Application of Section.--This section shall apply only to wages 
paid with respect to the period beginning on a date selected by the 
Secretary of the Treasury (or the Secretary's delegate) which is during 
the 15-day period beginning on the date of the enactment of this Act, 
and ending on December 31, 2020.
    (h) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the 
Treasury by reason of this section (without regard to this subsection). 
Amounts appropriated by the preceding sentence shall be transferred 
from the general fund at such times and in such manner as to replicate 
to the extent possible the transfers which would have occurred to such 
Trust Fund or Account had this section not been enacted.
SEC. 7004. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED 
INDIVIDUALS.
    (a) Credit Against Self-Employment Tax.--In the case of an eligible 
self-employed individual, there shall be allowed as a credit against 
the tax imposed by subtitle A 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, the term ``eligible self-employed individual'' means an 
individual who--
        (1) regularly carries on any trade or business within the 
    meaning of section 1402 of such Code, and
        (2) would be entitled to receive paid leave during the taxable 
    year pursuant to the Emergency Family and Medical Leave Expansion 
    Act if the individual were an employee of an employer (other than 
    himself or herself).
    (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 50) during the 
        taxable year that the individual is unable to perform services 
        in any trade or business referred to in section 1402 of such 
        Code for a reason with respect to which such individual would 
        be entitled to receive paid leave as described in subsection 
        (b), 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.
    (d) Special Rules.--
        (1) Credit refundable.--
            (A) 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.
            (B) 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.
        (2) Documentation.--No credit shall be allowed under this 
    section unless the individual maintains such documentation as the 
    Secretary of the Treasury (or the Secretary's delegate) may 
    prescribe to establish such individual as an eligible self-employed 
    individual.
        (3) 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 the Internal Revenue 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) shall be reduced (but not 
    below zero) to the extent that the sum of the amount described in 
    such subsection and in section 7003(b)(1) exceeds $10,000.
        (4) Certain terms.--Any term used in this section which is also 
    used in chapter 2 of the Internal Revenue Code of 1986 shall have 
    the same meaning as when used in such chapter.
        (5) 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.
    (e) Application of Section.--Only days occurring during the period 
beginning on a date selected by the Secretary of the Treasury (or the 
Secretary's delegate) which is during the 15-day period beginning on 
the date of the enactment of this Act, and ending on December 31, 2020, 
may be taken into account under subsection (c)(1)(A).
    (f) Application of Credit in Certain Possessions.--
        (1) Payments to possessions with mirror code tax systems.--The 
    Secretary of the Treasury (or the Secretary's delegate) 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 of the Treasury (or 
    the Secretary's delegate) based on information provided by the 
    government of the respective possession.
        (2) Payments to other possessions.--The Secretary of the 
    Treasury (or the Secretary's delegate) 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 (or the 
    Secretary's delegate) 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 of the Treasury (or 
    the Secretary's delegate), 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.
    (e) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate) shall prescribe such regulations or other guidance as may be 
necessary to carry out the purposes of this section, including--
        (1) regulations or other guidance to prevent the avoidance of 
    the purposes of this Act, and
        (2) regulations or other guidance to minimize compliance and 
    record-keeping burdens under this section.
SEC. 7005. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.
    (a) In General.--Any wages required to be paid by reason of the 
Emergency Paid Sick Leave Act and the Emergency Family and Medical 
Leave Expansion Act shall not be considered wages for purposes of 
section 3111(a) of the Internal Revenue Code of 1986 or compensation 
for purposes of section 3221(a) of such Code.
    (b) Allowance of Credit for Hospital Insurance Taxes.--
        (1) In general.--The credit allowed by section 7001 and the 
    credit allowed by section 7003 shall each be increased by the 
    amount of the tax imposed by section 3111(b) of the Internal 
    Revenue Code of 1986 on qualified sick leave wages, or qualified 
    family leave wages, for which credit is allowed under such section 
    7001 or 7003 (respectively).
        (2) Denial of double benefit.--For denial of double benefit 
    with respect to the credit increase under paragraph (1), see 
    sections 7001(e)(1) and 7003(e)(1).
    (c) Transfers to Federal Old-Age and Survivors Insurance Trust 
Fund.--There are hereby appropriated to the Federal Old-Age and 
Survivors Insurance Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the Social Security Act (42 
U.S.C. 401) and the Social Security Equivalent Benefit Account 
established under section 15A(a) of the Railroad Retirement Act of 1974 
(45 U.S.C. 231n-1(a)) amounts equal to the reduction in revenues to the 
Treasury by reason of this section (without regard to this subsection). 
Amounts appropriated by the preceding sentence shall be transferred 
from the general fund at such times and in such manner as to replicate 
to the extent possible the transfers which would have occurred to such 
Trust Fund or Account had this section not been enacted.

                     DIVISION H--BUDGETARY EFFECTS

SEC. 8001. BUDGETARY EFFECTS.
    (a) Statutory PAYGO Scorecards.--The budgetary effects of division 
B and each succeeding division shall not be entered on either PAYGO 
scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-
You-Go Act of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of division B 
and each succeeding division shall not be entered on any PAYGO 
scorecard maintained for purposes of section 4106 of H. Con. Res. 71 
(115th Congress).
    (c) Classification of Budgetary Effects.--Notwithstanding Rule 3 of 
the Budget Scorekeeping Guidelines set forth in the joint explanatory 
statement of the committee of conference accompanying Conference Report 
105-217 and section 250(c)(8) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, the budgetary effects of division B and 
each succeeding division shall not be estimated--
        (1) for purposes of section 251 of such Act; and
        (2) for purposes of paragraph (4)(C) of section 3 of the 
    Statutory Pay-As-You-Go Act of 2010 as being included in an 
    appropriation Act.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.