[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4209 Enrolled Bill (ENR)]

        S.4209

                     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


 
   To amend title IX of the Social Security Act to improve emergency 
      unemployment relief for governmental entities and nonprofit 
                             organizations.

    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 ``Protecting Nonprofits from 
Catastrophic Cash Flow Strain Act of 2020''.
SEC. 2. IMPROVING EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL 
ENTITIES AND NONPROFIT ORGANIZATIONS.
    (a) In General.--Section 903(i)(1) of the Social Security Act (42 
U.S.C. 1103(i)(1)) is amended--
        (1) in subparagraph (A), by striking ``during'' and inserting 
    ``with respect to'';
        (2) in subparagraph (B), by striking ``3309(a)(1)'' and 
    inserting ``3309(a)''; and
        (3) by striking subparagraph (C) and inserting the following 
    new subparagraph:
    ``(C) Notwithstanding any other provision of law, funds transferred 
to the account of a State under subparagraph (A) shall be used 
exclusively to reduce the amounts required to be paid in lieu of 
contributions into the State unemployment fund pursuant to such section 
by governmental entities and other organizations described in section 
3309(a) of such Code.''.
    (b) Effective Date.--
        (1) In general.--Subject to paragraph (2), the amendments made 
    by subsection (a) shall take effect as if included in the enactment 
    of section 2103 of the Relief for Workers Affected by Coronavirus 
    Act (contained in subtitle A of title II of division A of the CARES 
    Act (Public Law 116-136)).
        (2) Application to weeks prior to enactment.--For weeks of 
    unemployment that occurred after March 12, 2020, and prior to the 
    date of enactment of this section, States may--
            (A) issue reimbursements in accordance with section 
        903(i)(1)(C) of the Social Security Act, as in effect prior to 
        the date of enactment of this section; or
            (B) reduce the amounts required to be paid in accordance 
        with such section 903(i)(1)(C), as amended by subsection (a).

                               Speaker of the House of Representatives.

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