[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4318 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  2d Session
                                S. 4318

  To provide assistance to American workers, families, and employers 
                     during the COVID-19 pandemic.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 27, 2020

 Mr. Grassley introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To provide assistance to American workers, families, and employers 
                     during the COVID-19 pandemic.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``American Workers, 
Families, and Employers Assistance Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
      TITLE I--FURTHER RELIEF FOR WORKERS AFFECTED BY CORONAVIRUS

Sec. 101. Improvements to Federal Pandemic Unemployment Compensation to 
                            better match lost wages.
Sec. 102. Supplemental emergency unemployment relief for governmental 
                            entities and nonprofit organizations.
Sec. 103. Conforming eligibility for Pandemic Unemployment Assistance 
                            to disaster unemployment assistance and 
                            accelerating appeal review.
Sec. 104. Improvements to State unemployment systems and strengthening 
                            program integrity.
Sec. 105. TANF Coronavirus Emergency Fund.
 TITLE II--ASSISTANCE TO INDIVIDUALS, FAMILIES AND EMPLOYERS TO REOPEN 
                              THE ECONOMY

            Subtitle A--Relief for Individuals and Families

Sec. 201. Additional 2020 recovery rebates for individuals.
Sec. 202. Modifications to recovery rebates made under the CARES Act.
                Subtitle B--Job Creation and Employment

Sec. 211. Enhanced employee hiring and retention payroll tax credit.
Sec. 212. Expansion of work opportunity credit.
Sec. 213. Safe and healthy workplace tax credit.
Sec. 214. COVID-19 assistance provided to independent contractors.
          Subtitle C--CARES Act Clarifications and Corrections

Sec. 221. Application of special rules to money purchase pension plans.
Sec. 222. Clarification of delay in payment of minimum required 
                            contributions.
Sec. 223. Employee certification as to eligibility for increased CARES 
                            Act loan limits from employer plan.
Sec. 224. Election to waive application of certain modifications to 
                            farming losses.
Sec. 225. Oversight and audit reporting.
TITLE III--SUPPORTING PATIENTS, PROVIDERS, OLDER AMERICANS, AND FOSTER 
                    YOUTH IN RESPONDING TO COVID-19

           Subtitle A--Promoting Access to Care and Services

Sec. 301. Maintaining 2021 Medicare part B premium and deductible at 
                            2020 levels consistent with actuarially 
                            fair rates.
Sec. 302. Improvements to the Medicare hospital accelerated and advance 
                            payments programs during the COVID-19 
                            public health emergency.
Sec. 303. Authority to extend Medicare telehealth waivers.
Sec. 304. Extending Medicare telehealth flexibilities for Federally 
                            qualified health centers and rural health 
                            clinics.
Sec. 305. Temporary carryover for health and dependent care flexible 
                            spending arrangements.
Sec. 306. On-site employee clinics.
Sec. 307. Support for older foster youth.
Sec. 308. Court improvement program.
Subtitle B--Emergency Support and COVID-19 Protection for Nursing Homes

Sec. 311. Definitions.
Sec. 312. Establishing COVID-19 strike teams for nursing facilities.
Sec. 313. Promoting COVID-19 testing and infection control in nursing 
                            facilities.
Sec. 314. Promoting transparency in COVID-19 reporting by nursing 
                            facilities.
Sec. 315. Funding.
  TITLE IV--ADDITIONAL FLEXIBILITY AND ACCOUNTABILITY FOR CORONAVIRUS 
    RELIEF FUND PAYMENTS AND STATE TAX CERTAINTY FOR EMPLOYEES AND 
                               EMPLOYERS

Sec. 401. Expansion of allowable use of Coronavirus Relief Fund 
                            payments by States and Tribal and Local 
                            Governments.
Sec. 402. Accountability for the disbursement and use of State or 
                            government relief payments.
Sec. 403. State tax certainty for employers and employees.
                     TITLE V--EMERGENCY DESIGNATION

Sec. 501. Emergency designation.

      TITLE I--FURTHER RELIEF FOR WORKERS AFFECTED BY CORONAVIRUS

SEC. 101. IMPROVEMENTS TO FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION TO 
              BETTER MATCH LOST WAGES.

    (a) Extension.--Section 2104(e)(2) 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)) is amended by 
striking ``July 31, 2020'' and inserting ``December 31, 2020''.
    (b) Improvements to Accuracy of Payments.--
            (1) Federal pandemic unemployment compensation.--
                    (A) In general.--Section 2104(b) 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)) is amended--
                            (i) in paragraph (1)(B), by striking ``of 
                        $600'' and inserting ``equal to the amount 
                        specified in paragraph (3)''; and
                            (ii) by adding at the end the following new 
                        paragraph:
            ``(3) Amount of federal pandemic unemployment 
        compensation.--
                    ``(A) In general.--The amount specified in this 
                paragraph is the following amount with respect to an 
                individual:
                            ``(i) For weeks of unemployment beginning 
                        after the date on which an agreement is entered 
                        into under this section and ending on or before 
                        July 31, 2020, $600.
                            ``(ii) For weeks of unemployment beginning 
                        after the last week under clause (i) and ending 
                        before October 5, 2020; $200.
                            ``(iii) Subject to subparagraph (B), for 
                        weeks of unemployment beginning after the last 
                        week under clause (ii) and ending before 
                        December 31, 2020, an amount (not to exceed 
                        $500) equal to one of the following:
                                    ``(I) Subject to subclause (II), an 
                                amount equal to--
                                            ``(aa) 70 percent of the 
                                        individual's average weekly 
                                        wages; minus
                                            ``(bb) the individual's 
                                        base amount (determined prior 
                                        to any reductions or offsets).
                                    ``(II) If proposed by the State as 
                                an alternative to subclause (I) and 
                                approved by the Secretary, an amount 
                                that results in the sum of the base 
                                amount and the amount of Federal 
                                Pandemic Unemployment Compensation 
                                under this section being on average 
                                equal to 70 percent of lost wages.
                    ``(B) Waiver to temporarily continue flat dollar 
                amount.--If a State determines that it is unable to 
                calculate amounts under either subclause (I) or (II) of 
                subparagraph (A)(iii), the State may apply to the 
                Secretary for a waiver under which the amount specified 
                under subparagraph (A)(ii) shall apply under this 
                paragraph for weeks of unemployment beginning after the 
                last week under subparagraph (A)(ii) and ending before 
                November 30, 2020.
                    ``(C) Base amount.--For purposes of this paragraph, 
                the term `base amount' means, with respect to an 
                individual, an amount equal to--
                            ``(i) for weeks of unemployment under the 
                        pandemic unemployment assistance program under 
                        section 2102, the amount determined under 
                        subsection (d)(1)(A)(i) or (d)(2) of such 
                        section 2102, as applicable; or
                            ``(ii) for all other weeks of unemployment, 
                        the amount determined under paragraph (1)(A) of 
                        this subsection.
                    ``(D) Average weekly wages.--
                            ``(i) In general.--Subject to clause (ii), 
                        for purposes of this paragraph, the term 
                        `average weekly wages' means, with respect to 
                        an individual, the following:
                                    ``(I) If the State computes the 
                                individual weekly unemployment 
                                compensation benefit amount based on an 
                                individual's average weekly wages in a 
                                base period, an amount equal to the 
                                individual's average weekly wages used 
                                in such computation.
                                    ``(II) If the State computes the 
                                individual weekly unemployment 
                                compensation benefit amount based on 
                                high quarter wages or a formula using 
                                wages across some but not all quarters 
                                in a base period, an amount equal to 
                                \1/13\ of such high quarter wages or 
                                average wages of the applicable 
                                quarters used in the computation for 
                                the individual.
                                    ``(III) If the State uses 
                                computations other than the 
                                computations under subclause (I) or 
                                (II) for the individual weekly 
                                unemployment compensation benefit 
                                amount, or for computations of the 
                                weekly benefit amount under the 
                                pandemic unemployment assistance 
                                program under section 2102, as 
                                described in subsection (d)(1)(A)(i) or 
                                (d)(2) of such section 2102, for which 
                                subclause (I) or (II) do not apply, an 
                                amount equal to \1/52\ of the sum of 
                                all base period wages.
                            ``(ii) Special rule.--If more than one of 
                        the methods of computation under subclauses 
                        (I), (II), and (III) of clause (i) are 
                        applicable to a State, then such term shall 
                        mean the amount determined under the applicable 
                        subclause of clause (i) that results in the 
                        highest amount of average weekly wages.''.
                    (B) Technical amendment regarding application to 
                short-time compensation programs and agreements.--
                Section 2104(i)(2) 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)) is 
                amended--
                            (i) in subparagraph (C), by striking 
                        ``and'' at the end;
                            (ii) in subparagraph (D), by striking the 
                        period at the end and inserting ``; and''; and
                            (iii) by adding at the end the following:
                    ``(E) short-time compensation under section 2108 or 
                2109.''.
            (2) Conforming amendments.--
                    (A) Pandemic unemployment assistance.--Section 
                2102(d) 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)) is 
                amended by inserting ``with respect to the individual'' 
                after ``section 2104'' in each of paragraphs (1)(A)(ii) 
                and (2).
                    (B) Pandemic emergency unemployment compensation.--
                Section 2107 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)) is 
                amended--
                            (i) in subsection (a)(4)(A)(ii), by 
                        inserting ``with respect to the individual'' 
                        after ``section 2104''; and
                            (ii) in subsection (b)(2), by inserting 
                        ``with respect to the individual'' after 
                        ``section 2104''.
    (c) Consistent Treatment of Earnings and Unemployment 
Compensation.--Section 2104(h) 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)) is amended by adding at the end the 
following new sentence: ``The preceding sentence shall not apply to any 
Federal Pandemic Unemployment Compensation paid to an individual with 
respect to a week of unemployment ending on or after October 5, 
2020.''.
    (d) Requirement for Return to Work Notification and Reporting.--
Section 2104(b) 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)) is amended by adding at the end the following new 
paragraph:
            ``(3) Beginning 30 days after the date of enactment of this 
        paragraph, any agreement under this section shall require that 
        the State has in place a process to address refusal to return 
        to work or refusal of suitable work that includes the 
        following:
                    ``(A) Providing a plain-language notice to 
                individuals at the time of applying for benefits 
                regarding State law provisions relating to each of the 
                following:
                            ``(i) Return to work requirements.
                            ``(ii) Rights to refuse to return to work 
                        or to refuse suitable work.
                            ``(iii) How to contest the denial of a 
                        claim that has been denied due to a claim by an 
                        employer that the individual refused to return 
                        to work or refused suitable work.
                    ``(B) Providing a plain-language notice to 
                employers through any system used by employers or any 
                regular correspondence sent to employers regarding how 
                to notify the State if an individual refuses to return 
                to work.
                    ``(C) Other items determined appropriate by the 
                Secretary of Labor.''.
    (e) Effective Date.--The amendments made by this section (other 
than the amendment made by subsection (d)) shall take effect as if 
included in the enactment 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)).

SEC. 102. SUPPLEMENTAL EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL 
              ENTITIES AND NONPROFIT ORGANIZATIONS.

    (a) In General.--Section 903(i)(1)(B) of the Social Security Act 
(42 U.S.C. 1103(i)(1)(B)) is amended by striking ``one-half'' and 
inserting ``75 percent''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in the enactment 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)).

SEC. 103. CONFORMING ELIGIBILITY FOR PANDEMIC UNEMPLOYMENT ASSISTANCE 
              TO DISASTER UNEMPLOYMENT ASSISTANCE AND ACCELERATING 
              APPEAL REVIEW.

    (a) Confirmation of Eligibility for Pandemic Unemployment 
Assistance.--Section 2102(a) 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)) is amended--
            (1) in paragraph (3)--
                    (A) in subparagraph (A)--
                            (i) in clause (i), by striking ``and'' at 
                        the end; and
                            (ii) by inserting after clause (ii) the 
                        following:
                            ``(iii) provides documentation 
                        substantiating employment or self-employment or 
                        the planned commencement of employment or self-
                        employment not later than 21 days after the 
                        date on which the individual submits an 
                        application for assistance under this section 
                        or is directed by the State Agency to submit 
                        such documentation or has shown good cause 
                        under the applicable State law for failing to 
                        submit such documentation by the deadline, in 
                        accordance with section 625.6(e) of title 20, 
                        Code of Federal Regulations, or any successor 
                        thereto, except that such documentation shall 
                        not be required if the individual previously 
                        submitted such information to the State agency 
                        for the purpose of obtaining regular or other 
                        unemployment compensation; and''; and
                    (B) in subparagraph (B)--
                            (i) in clause (i), by striking ``or'' at 
                        the end;
                            (ii) in clause (ii), by striking the period 
                        at the end and inserting ``; or''; and
                            (iii) by adding at the end the following:
                            ``(iii) in accordance with section 
                        625.6(e)(2) of title 20, Code of Federal 
                        Regulations, or any successor thereto, an 
                        individual who does not provide documentation 
                        substantiating employment or self-employment or 
                        the planned commencement of employment or self-
                        employment under subparagraph (A)(iii).'';
            (2) by redesignating paragraphs (4) and (5) as paragraphs 
        (5) and (6), respectively; and
            (3) by inserting after paragraph (3) the following:
            ``(4) Documentation substantiating employment or self-
        employment or the planned commencement of employment or self-
        employment.--The term `documentation substantiating employment 
        or self-employment or the planned commencement of employment or 
        self-employment' means documentation provided by the individual 
        substantiating employment or self-employment and wages earned 
        or paid for such employment or self-employment, or such 
        information related to the planned commencement of employment 
        or self-employment.''.
    (b) Applicability.--
            (1) In general.--Beginning not later than 30 days after the 
        date of enactment of this Act, each State shall require that 
        documentation substantiating employment or self-employment or 
        the planned commencement of employment or self-employment (as 
        defined in section 2102 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)) be submitted 
        by any individual who applies for pandemic unemployment 
        assistance under section 2102 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)) on or 
        after the date of enactment of this Act.
            (2) Prior applicants.--Any individual who applied for 
        pandemic unemployment assistance under section 2102 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)) before the date of enactment of this Act and 
        receives such assistance on or after the date of enactment of 
        this Act shall submit documentation substantiating employment 
        or self-employment or the planned commencement of employment or 
        self-employment (as defined in such section 2102) not later 
        than 90 days after the date of enactment of this Act or the 
        individual will be ineligible to receive pandemic unemployment 
        assistance under such section 2102.
    (c) Conforming Eligibility for Pandemic Unemployment Assistance to 
Disaster Unemployment Assistance.--Section 2102(a)(3)(A) 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)), as 
amended by subsection (a), is amended--
            (1) in clause (ii)--
                    (A) in subclause (I), in the matter preceding item 
                (aa), by inserting ``in the employment or service 
                described in clause (iv)'' after ``unavailable to 
                work''; and
                    (B) in subclause (II), by striking ``and'' at the 
                end; and
            (2) by inserting after clause (iii), as added by subsection 
        (a), the following:
                            ``(iv) provides self-certification that the 
                        principal source of income and livelihood of 
                        the individual are dependent upon the 
                        individual's employment for wages or the 
                        individual's performance of service in self-
                        employment; and''.
    (d) Pandemic Unemployment Assistance Appeals.--
            (1) Amendment.--Section 2102 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)) is 
        amended by adding at the end the following:
    ``(i) Appeals by an Individual Filed in the 50 States, District of 
Columbia, Commonwealth of Puerto Rico, and Virgin Islands.--
            ``(1) In general.--An individual may appeal any 
        determination or redetermination regarding the rights to 
        pandemic unemployment assistance under this section made by the 
        State agency of a State, the District of Columbia, the 
        Commonwealth of Puerto Rico, or the Virgin Islands (referred to 
        in this subsection as `applicable States'). Such an appeal 
        shall be made in accordance with the applicable State law.
            ``(2) Requirements.--All levels of an appeal under 
        paragraph (1) shall be--
                    ``(A) carried out by the applicable State that made 
                the determination or redetermination; and
                    ``(B) conducted in the same manner and to the same 
                extent as the applicable State would conduct appeals of 
                determinations or redeterminations regarding rights to 
                compensation under State law.''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall take effect as if included in the enactment 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)).
            (3) Applicability.--The amendment made by paragraph (1) 
        shall not affect any decision regarding the rights to pandemic 
        unemployment assistance under section 2102 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)) 
        issued on appeal or review before the date of enactment of this 
        Act.
    (e) Technical Correction.--Section 2102(h) 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)) is amended by 
striking ``section 625'' each place it appears and inserting ``part 
625''.

SEC. 104. IMPROVEMENTS TO STATE UNEMPLOYMENT SYSTEMS AND STRENGTHENING 
              PROGRAM INTEGRITY.

    (a) Unemployment Compensation Systems.--
            (1) In general.--Section 303(a) of the Social Security Act 
        (42 U.S.C. 503(a)) is amended--
                    (A) in the matter preceding paragraph (1), by 
                striking ``provision for--'' and inserting ``provision 
                for each of the following:'';
                    (B) at the end of each of paragraphs (1) through 
                (10) and paragraph (11)(B), by striking ``; and'' and 
                inserting a period; and
                    (C) by adding at the end the following new 
                paragraph:
            ``(13) The State system shall, in addition to meeting the 
        requirements under section 1137, meet the following 
        requirements:
                    ``(A) The system shall be capable of handling a 
                surge of claims that would represent a twentyfold 
                increase in claims from January 2020 levels, occurring 
                over a one-month period.
                    ``(B) The system shall be capable of--
                            ``(i) adjusting wage replacement levels for 
                        individuals receiving unemployment 
                        compensation;
                            ``(ii) adjusting weekly earnings 
                        disregards, including the ability to adjust 
                        such disregards in relation to an individual's 
                        earnings or weekly benefit amount; and
                            ``(iii) providing for wage replacement 
                        levels that vary based on the duration of 
                        benefit receipt.
                    ``(C) The system shall have in place an automated 
                process for receiving and processing claims for 
                disaster unemployment assistance under section 410(a) 
                of the Robert T. Stafford Disaster Relief and Emergency 
                Assistance Act (42 U.S.C. 5177(a)), with flexibility to 
                adapt rules regarding individuals eligible for 
                assistance and the amount payable.
                    ``(D) In the case of a State that makes payments of 
                short-time compensation under a short-time compensation 
                program (as defined in section 3306(v) of the Internal 
                Revenue Code of 1986), the system shall have in place 
                an automated process of receiving and processing claims 
                for short-time compensation.
                    ``(E) The system shall have in place an automated 
                process for receiving and processing claims for--
                            ``(i) unemployment compensation for Federal 
                        civilian employees under subchapter I of 
                        chapter 85 of title 5, United States Code;
                            ``(ii) unemployment compensation for ex-
                        servicemembers under subchapter II of chapter 
                        85 of title 5, United States Code; and
                            ``(iii) trade readjustment allowances under 
                        sections 231 through 233 of the Trade Act of 
                        1974 (19 U.S.C. 2291-2293).''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to weeks of unemployment beginning on or after the 
        earlier of--
                    (A) the date the State changes its statutes, 
                regulations, or policies in order to comply with such 
                amendment; or
                    (B) October 1, 2023.
    (b) Electronic Transmission of Unemployment Compensation 
Information.--Section 303 of the Social Security Act (42 U.S.C. 503) is 
amended by adding at the end the following new subsection:
    ``(n) Electronic Transmission of Unemployment Compensation 
Information.--
            ``(1) In general.--Not later than October 1, 2022, the 
        State agency charged with administration of the State law shall 
        use a system developed (in consultation with stakeholders) and 
        designated by the Secretary of Labor for automated electronic 
        transmission of requests for information relating to 
        unemployment compensation and the provision of such information 
        between such agency and employers or their agents.
            ``(2) Use of appropriated funds.--The Secretary of Labor 
        may use funds appropriated for grants to States under this 
        title to make payments on behalf of States as the Secretary 
        determines is appropriate for the use of the system described 
        in paragraph (1).
            ``(3) Employer participation.--The Secretary of Labor shall 
        work with the State agency charged with administration of the 
        State law to increase the number of employers using this system 
        and to resolve any technical challenges with the system.
            ``(4) Reports on use of electronic system.--After the end 
        of each fiscal year, on a date determined by the Secretary, 
        each State shall report to the Secretary information on--
                    ``(A) the proportion of employers using the 
                designated system described in paragraph (1);
                    ``(B) the reasons employers are not using such 
                system; and
                    ``(C) the efforts the State is undertaking to 
                increase employer's use of such system.
            ``(5) Enforcement.--Whenever the Secretary of Labor, after 
        reasonable notice and opportunity for hearing to the State 
        agency charged with the administration of the State law, finds 
        that there is a failure to comply substantially with the 
        requirements of paragraph (1), the Secretary of Labor shall 
        notify such State agency that further payments will not be made 
        to the State until the Secretary of Labor is satisfied that 
        there is no longer any such failure. Until the Secretary of 
        Labor is so satisfied, such Secretary shall make no future 
        certification to the Secretary of the Treasury with respect to 
        the State.''.
    (c) Unemployment Compensation Integrity Data Hub.--
            (1) In general.--Section 303(a) of the Social Security Act 
        (42 U.S.C. 503(a)), as amended by subsection (a), is amended by 
        adding at the end the following new paragraph:
            ``(14) The State agency charged with administration of the 
        State law shall use the system designated by the Secretary of 
        Labor for cross-matching claimants of unemployment compensation 
        under State law against any databases in the system to prevent 
        and detect fraud and improper payments.''.
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to weeks of unemployment beginning on or after the 
        earlier of--
                    (A) the date the State changes its statutes, 
                regulations, or policies in order to comply with such 
                amendment; or
                    (B) October 1, 2022.
    (d) Reducing State Burden in Providing Data To Prevent and Detect 
Fraud.--Section 303 of the Social Security Act (42 U.S.C. 503), as 
amended by subsection (b), is amended by adding at the end the 
following new subsection:
    ``(o) Use of Unemployment Claims Data To Prevent and Detect 
Fraud.--The Inspector General of the Department of Labor shall, for the 
purpose of identifying and investigating fraud in unemployment 
compensation programs, have direct access to each of the following 
systems:
            ``(1) The system designated by the Secretary of Labor for 
        the electronic transmission of requests for information 
        relating to interstate claims for unemployment compensation.
            ``(2) The system designated by the Secretary of Labor for 
        cross-matching claimants of unemployment compensation under 
        State law against databases to prevent and detect fraud and 
        improper payments (as referred to in subsection (a)(14).''.
    (e) Use of National Directory of New Hires in Administration of 
Unemployment Compensation Programs and Penalties on Noncomplying 
Employers.--
            (1) In general.--Section 303 of the Social Security Act (42 
        U.S.C. 503), as amended by subsections (b) and (d), is amended 
        by adding at the end the following new subsection:
    ``(p) Use of National Directory of New Hires.--
            ``(1) In general.--Not later than October 1, 2022, the 
        State agency charged with administration of the State law 
        shall--
                    ``(A) compare information in the National Directory 
                of New Hires established under section 453(i) against 
                information about individuals claiming unemployment 
                compensation to identify any such individuals who may 
                have become employed, in accordance with any 
                regulations or guidance that the Secretary of Health 
                and Human Services may issue and consistent with the 
                computer matching provisions of the Privacy Act of 
                1974;
                    ``(B) take timely action to verify whether the 
                individuals identified pursuant to subparagraph (A) are 
                employed; and
                    ``(C) upon verification pursuant to subparagraph 
                (B), take appropriate action to suspend or modify 
                unemployment compensation payments, and to initiate 
                recovery of any improper unemployment compensation 
                payments that have been made.
            ``(2) Enforcement.--Whenever the Secretary of Labor, after 
        reasonable notice and opportunity for hearing to the State 
        agency charged with the administration of the State law, finds 
        that there is a failure to comply substantially with the 
        requirements of paragraph (1), the Secretary of Labor shall 
        notify such State agency that further payments will not be made 
        to the State until the Secretary of Labor is satisfied that 
        there is no longer any such failure. Until the Secretary of 
        Labor is so satisfied, such Secretary shall make no future 
        certification to the Secretary of the Treasury with respect to 
        the State.''.
            (2) Penalties.--
                    (A) In general.--Section 453A(d) of the Social 
                Security Act (42 U.S.C. 653a(d)), in the matter 
                preceding paragraph (1), is amended by striking ``have 
                the option to set a State civil money penalty which 
                shall not exceed'' and inserting ``set a State civil 
                money penalty which shall be no less than''.
                    (B) Effective date.--The amendment made by 
                subparagraph (A) shall apply to penalties assessed on 
                or after October 1, 2022.
    (f) State Performance.--
            (1) In general.--Section 303 of the Social Security Act (42 
        U.S.C. 503), as amended by subsections (b), (d), and (e), is 
        amended by adding at the end the following new subsection:
    ``(q) State Performance.--
            ``(1) In general.--For purposes of assisting States in 
        meeting the requirements of this title, title IX, title XII, or 
        chapter 23 of the Internal Revenue Code of 1986 (commonly 
        referred to as `the Federal Unemployment Tax Act'), the 
        Secretary of Labor may--
                    ``(A) consistent with subsection (a)(1), establish 
                measures of State performance, including criteria for 
                acceptable levels of performance, performance goals, 
                and performance measurement programs;
                    ``(B) consistent with subsection (a)(6), require 
                States to provide to the Secretary of Labor data or 
                other relevant information from time to time concerning 
                the operations of the State or State performance, 
                including the measures, criteria, goals, or programs 
                established under paragraph (1);
                    ``(C) require States with sustained failure to meet 
                acceptable levels of performance or with performance 
                that is substantially below acceptable standards, as 
                determined based on the measures, criteria, goals, or 
                programs established under subparagraph (A), to 
                implement specific corrective actions and use specified 
                amounts of the administrative grants under this title 
                provided to such States to improve performance; and
                    ``(D) based on the data and other information 
                provided under subparagraph (B)--
                            ``(i) to the extent the Secretary of Labor 
                        determines funds are available after providing 
                        grants to States under this title for the 
                        administration of State laws, recognize and 
                        make awards to States for performance 
                        improvement, or performance exceeding the 
                        criteria or meeting the goals established under 
                        subparagraph (A); or
                            ``(ii) to the extent the Secretary of Labor 
                        determines funds are available after providing 
                        grants to States under this title for the 
                        administration of State laws, provide incentive 
                        funds to high-performing States based on the 
                        measures, criteria, goals, or programs 
                        established under subparagraph (A).
            ``(2) Enforcement.--Whenever the Secretary of Labor, after 
        reasonable notice and opportunity for hearing to the State 
        agency charged with the administration of the State law, finds 
        that there is a failure to comply substantially with the 
        requirements of paragraph (1), the Secretary of Labor shall 
        notify such State agency that further payments will not be made 
        to the State until the Secretary of Labor is satisfied that 
        there is no longer any such failure. Until the Secretary of 
        Labor is so satisfied, such Secretary shall make no future 
        certification to the Secretary of the Treasury with respect to 
        the State.''.
            (2) Effective date.--The amendments made by this subsection 
        shall take effect on the date of enactment of this Act.
    (g) Funding.--Out of any money in the Treasury of the United States 
not otherwise appropriated, there are appropriated to the Secretary of 
Labor $2,000,000,000 to assist States in carrying out the amendments 
made by this section, which may include regional or multi-State 
efforts. Amounts appropriated under the preceding sentence shall remain 
available until expended.

SEC. 105. TANF CORONAVIRUS EMERGENCY FUND.

    (a) Temporary Fund.--
            (1) In general.--Section 403 of the Social Security Act (42 
        U.S.C. 603) is amended by adding at the end the following:
    ``(c) TANF Coronavirus Emergency Fund.--
            ``(1) Establishment.--There is established in the Treasury 
        of the United States a fund which shall be known as the 
        `Coronavirus Emergency Fund for State Temporary Assistance for 
        Needy Families Programs' (in this subsection referred to as the 
        `TANF Coronavirus Emergency Fund').
            ``(2) Deposits into fund.--
                    ``(A) In general.--Out of any money in the Treasury 
                of the United States not otherwise appropriated, there 
                are appropriated for the period of fiscal years 2020 
                through 2021, $2,000,000,000 for payment to the TANF 
                Coronavirus Emergency Fund.
                    ``(B) Use of funds.--Subject to subparagraph (C), 
                the amounts appropriated to the TANF Coronavirus 
                Emergency Fund under subparagraph (A) shall be used to 
                make grants to States in fiscal years 2020 and 2021 in 
                accordance with the requirements of paragraph (3).
                    ``(C) Administration.--The Secretary may reserve up 
                to $4,000,000 of the amount appropriated for the period 
                of fiscal years 2020 through 2021 under subparagraph 
                (A) for expenses related to administering this 
                subsection.
                    ``(D) Limitation.--In no case may the Secretary 
                make a grant from the TANF Coronavirus Emergency Fund 
                for a fiscal year after fiscal year 2021.
            ``(3) Grants to states for increased expenditures for basic 
        assistance, non-recurrent short term benefits, and work 
        supports.--
                    ``(A) In general.--For each of the 3rd and 4th 
                quarters of fiscal year 2020 and each quarter of fiscal 
                year 2021, the Secretary shall make a grant from the 
                TANF Coronavirus Emergency Fund to each State that--
                            ``(i) requests a grant under this paragraph 
                        for the quarter; and
                            ``(ii) meets the requirements of 
                        subparagraph (B) for the quarter.
                    ``(B) Increased expenditures.--A State meets the 
                requirements of this subparagraph for a quarter if--
                            ``(i) the total amount expended by the 
                        State for the quarter under the State program 
                        funded under this part or any other State 
                        program funded with qualified State 
                        expenditures (as defined in section 
                        409(a)(7)(B)(i)) for basic assistance, non-
                        recurrent short-term benefits, and work 
                        supports for eligible families, exceeds
                            ``(ii) the total amount expended by the 
                        State for the 1st quarter of fiscal year 2020 
                        under the State program funded under this part 
                        or any other State program funded with 
                        qualified State expenditures (as so defined) 
                        for basic assistance, non-recurrent short-term 
                        benefits, and work supports for eligible 
                        families.
                    ``(C) Amount of grant.--Subject to paragraph (4), 
                the amount of the grant payable to a State under this 
                paragraph for a quarter shall be the amount equal to 80 
                percent of the excess of the expenditures for the 
                quarter described in clause (i) of subparagraph (B) 
                over the expenditures for the 1st quarter of fiscal 
                year 2020 described in clause (ii) of that 
                subparagraph.
                    ``(D) Authority to make necessary adjustments to 
                data and collect needed data.--In determining the 
                expenditures of a State for basic assistance, non-
                recurrent short-term benefits, and work supports during 
                any quarter for which the State requests funds under 
                this subsection, and for the 1st quarter of fiscal year 
                2020, the Secretary may make appropriate adjustments to 
                the data, on a State-by-State basis, to ensure that the 
                data are comparable. The Secretary may develop a 
                mechanism for collecting expenditure data, including 
                procedures which allow States to make reasonable 
                estimates, and may set deadlines for making revisions 
                to the data.
                    ``(E) Availability of funds.-- Funds paid to a 
                State from a grant made for any quarter of fiscal year 
                2020 or 2021 shall remain available for use by the 
                State through September 30, 2022.
            ``(4) Grant limited to state proportional share of children 
        in poverty.--
                    ``(A) In general.--With respect to a State, the 
                aggregate amount of the grants payable to the State 
                under paragraph (3) for the 3rd and 4th quarters of 
                fiscal year 2020 and each quarter of fiscal year 2021 
                shall not exceed the State child poverty proportion 
                amount determined for the State for fiscal year 2020 
                under subparagraph (B).
                    ``(B) State child poverty proportion amount.--The 
                State child poverty proportion amount determined under 
                this subparagraph for a State for fiscal year 2020 is 
                the product of--
                            ``(i) $2,000,000,000; and
                            ``(ii) the quotient of--
                                    ``(I) the number of children in 
                                families with income below the poverty 
                                line in the State (as determined under 
                                subparagraph (C)); and
                                    ``(II) the number of children in 
                                families with income below the poverty 
                                line in all States (as so determined).
                    ``(C) Data.--
                            ``(i) In general.--For purposes of 
                        subparagraph (B)(ii), subject to clause (ii) of 
                        this subparagraph, the number of children in 
                        families with income below the poverty line 
                        shall be determined based on the most recent 
                        data available from the Bureau of the Census.
                            ``(ii) Other data.--The number of children 
                        in families with income below the poverty line 
                        in the case of--
                                    ``(I) Puerto Rico, the United 
                                States Virgin Islands, Guam, and 
                                American Samoa may be determined on the 
                                basis of the most recent data are 
                                available from the Bureau of the Census 
                                or such other poverty data as the 
                                Secretary determines appropriate); and
                                    ``(II) an Indian tribe, shall be 
                                determined in proportion to the tribal 
                                family assistance grant paid to the 
                                Indian tribe for fiscal year 2020.
            ``(5) Definitions.--In this subsection:
                    ``(A) Basic assistance.--The term `basic 
                assistance' means assistance including cash, payments, 
                vouchers, and other forms of benefits designed to meet 
                a family's ongoing basic needs as defined by the 
                Secretary.
                    ``(B) Eligible families.--
                            ``(i) In general.--The term `eligible 
                        family' means a family (including a family of 
                        one) that--
                                    ``(I) has 1 or more children who 
                                have not attained 18 years of age; and
                                    ``(II) is in need as a result of 
                                the public health emergency with 
                                respect to the Coronavirus Disease 2019 
                                (COVID-19) as determined by the State 
                                in accordance with clause (ii).
                            ``(ii) Criteria for need based on covid-19 
                        public health emergency.--A State shall define 
                        and publish on a publicly available website 
                        maintained by the State the criteria for 
                        determining a family is in need as a result of 
                        the public health emergency with respect to the 
                        Coronavirus Disease 2019 (COVID-19) and shall 
                        report such criteria to the Secretary. The 
                        Secretary shall publish all the State criteria 
                        reported under this clause on a publicly 
                        available website maintained by the Secretary.
                    ``(C) Non-recurrent short-term benefits.--The term 
                `non-recurrent short-term benefits' means benefits 
                intended to address a specific crisis or need as 
                defined by the Secretary.
                    ``(D) Poverty line.--The term `poverty line' means 
                the income official poverty line, as defined by the 
                Office of Management and Budget, and revised annually 
                in accordance with section 673(2) of the Community 
                Services Block Grant Act (42 U.S.C. 9902(2)).
                    ``(E) State.--The term `State' has the meaning 
                given that term in section 419(5) and includes Indian 
                tribes, as defined in section 419(4).
                    ``(F) Work supports.--The term `work supports' 
                means benefits provided to help families obtain, 
                retain, or advance in employment as defined by the 
                Secretary.''.
            (2) Repeal.--Effective October 1, 2021, subsection (c) of 
        section 403 of the Social Security Act (42 U.S.C. 603) (as 
        added by paragraph (1)) is repealed.
    (b) Disregard From Limitation on Total Payments to Territories.--
            (1) In general.--Section 1108(a)(2) of the Social Security 
        Act (42 U.S.C. 1308(a)(2)) is amended by inserting 
        ``403(c)(3),'' after ``403(a)(5),''.
            (2) Sunset.--Effective October 1, 2021, section 1108(a)(2) 
        of the Social Security Act (42 U.S.C. 1308(a)(2)) is amended by 
        striking ``403(c)(3),'' (as added by paragraph (1)).

 TITLE II--ASSISTANCE TO INDIVIDUALS, FAMILIES AND EMPLOYERS TO REOPEN 
                              THE ECONOMY

            Subtitle A--Relief for Individuals and Families

SEC. 201. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS.

    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue 
Code of 1986 is amended by inserting after section 6428 the following 
new section:

``SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS.

    ``(a) In General.--In addition to the credit allowed under section 
6428, in the case of an eligible individual, there shall be allowed as 
a credit against the tax imposed by subtitle A for the first taxable 
year beginning in 2020 an amount equal to the sum of--
            ``(1) $1,200 ($2,400 in the case of eligible individuals 
        filing a joint return), plus
            ``(2) an amount equal to the product of $500 multiplied by 
        the number of dependents (as defined in section 152(a)) of the 
        taxpayer.
    ``(b) Treatment of Credit.--The credit allowed by subsection (a) 
shall be treated as allowed by subpart C of part IV of subchapter A of 
chapter 1.
    ``(c) Limitation Based on Adjusted Gross Income.--The amount of the 
credit allowed by subsection (a) (determined without regard to this 
subsection and subsection (e)) shall be reduced (but not below zero) by 
5 percent of so much of the taxpayer's adjusted gross income as 
exceeds--
            ``(1) $150,000 in the case of a joint return,
            ``(2) $112,500 in the case of a head of household, and
            ``(3) $75,000 in the case of a taxpayer not described in 
        paragraph (1) or (2).
    ``(d) Eligible Individual.--
            ``(1) In general.--For purposes of this section, the term 
        `eligible individual' means any individual who is not described 
        in paragraph (2) and who was not deceased prior to January 1, 
        2020.
            ``(2) Exceptions.--An individual is described in this 
        paragraph if such individual is--
                    ``(A) a nonresident alien individual,
                    ``(B) an individual with respect to whom a 
                deduction under section 151 is allowable to another 
                taxpayer for a taxable year beginning in the calendar 
                year in which the individual's taxable year begins, or
                    ``(C) an estate or trust.
    ``(e) Coordination With Advance Refunds of Credit.--
            ``(1) In general.--The amount of credit which would (but 
        for this paragraph) be allowable under this section shall be 
        reduced (but not below zero) by the aggregate refunds and 
        credits made or allowed to the taxpayer under subsection (f). 
        Any failure to so reduce the credit shall be treated as arising 
        out of a mathematical or clerical error and assessed according 
        to section 6213(b)(1).
            ``(2) Joint returns.--In the case of a refund or credit 
        made or allowed under subsection (f) with respect to a joint 
        return, half of such refund or credit shall be treated as 
        having been made or allowed to each individual filing such 
        return.
    ``(f) Advance Refunds and Credits.--
            ``(1) In general.--Subject to paragraph (5), each 
        individual who was an eligible individual for such individual's 
        first taxable year beginning in 2019 shall be treated as having 
        made a payment against the tax imposed by chapter 1 for such 
        taxable year in an amount equal to the advance refund amount 
        for such taxable year.
            ``(2) Advance refund amount.--For purposes of paragraph 
        (1), the advance refund amount is the amount that would have 
        been allowed as a credit under this section for such taxable 
        year if this section (other than subsection (e) and this 
        subsection) had applied to such taxable year.
            ``(3) Timing and manner of payments.--
                    ``(A) Timing.--The Secretary shall, subject to the 
                provisions of this title, refund or credit any 
                overpayment attributable to this section as rapidly as 
                possible. No refund or credit shall be made or allowed 
                under this subsection after December 31, 2020.
                    ``(B) Delivery of payments.--Notwithstanding any 
                other provision of law, the Secretary may certify and 
                disburse refunds payable under this subsection 
                electronically to--
                            ``(i) any account to which the payee 
                        received or authorized, on or after January 1, 
                        2018, a refund of taxes under this title or of 
                        a Federal payment (as defined in section 3332 
                        of title 31, United States Code),
                            ``(ii) any account belonging to a payee 
                        from which that individual, on or after January 
                        1, 2018, made a payment of taxes under this 
                        title, or
                            ``(iii) any Treasury-sponsored account (as 
                        defined in section 208.2 of title 31, Code of 
                        Federal Regulations).
                    ``(C) Waiver of certain rules.--Notwithstanding 
                section 3325 of title 31, United States Code, or any 
                other provision of law, with respect to any payment of 
                a refund under this subsection, a disbursing official 
                in the executive branch of the United States Government 
                may modify payment information received from an officer 
                or employee described in section 3325(a)(1)(B) of such 
                title for the purpose of facilitating the accurate and 
                efficient delivery of such payment. Except in cases of 
                fraud or reckless neglect, no liability under sections 
                3325, 3527, 3528, or 3529 of title 31, United States 
                Code, shall be imposed with respect to payments made 
                under this subparagraph.
            ``(4) No interest.--No interest shall be allowed on any 
        overpayment attributable to this section.
            ``(5) Application to certain individuals who do not file a 
        return of tax for 2019.--
                    ``(A) In general.--In the case of an individual 
                who, at the time of any determination made pursuant to 
                paragraph (3), has not filed a tax return for the year 
                described in paragraph (1), the Secretary may--
                            ``(i) apply such paragraph by substituting 
                        `2018' for `2019',
                            ``(ii) use information with respect to such 
                        individual for calendar year 2019 provided in--
                                    ``(I) Form SSA-1099, Social 
                                Security Benefit Statement, or
                                    ``(II) Form RRB-1099, Social 
                                Security Equivalent Benefit Statement, 
                                or
                            ``(iii) use information with respect to 
                        such individual which is provided by--
                                    ``(I) in the case of a specified 
                                social security beneficiary or a 
                                specified supplemental security income 
                                recipient, the Commissioner of Social 
                                Security,
                                    ``(II) in the case of a specified 
                                railroad retirement beneficiary, the 
                                Railroad Retirement Board, and
                                    ``(III) in the case of a specified 
                                veterans beneficiary, the Secretary of 
                                Veterans Affairs (in coordination with, 
                                and with the assistance of, the 
                                Commissioner of Social Security if 
                                appropriate).
                    ``(B) Specified individual.--For purposes of this 
                paragraph, the term `specified individual' means any 
                individual who is--
                            ``(i) a specified social security 
                        beneficiary,
                            ``(ii) a specified supplemental security 
                        income recipient,
                            ``(iii) a specified railroad retirement 
                        beneficiary, or
                            ``(iv) a specified veterans beneficiary.
                    ``(C) Specified social security beneficiary.--For 
                purposes of this paragraph, the term `specified social 
                security beneficiary' means any individual who, for the 
                last month that ends prior to the date of enactment of 
                this section, is entitled to any monthly insurance 
                benefit payable under title II of the Social Security 
                Act (42 U.S.C. 401 et seq.), including payments made 
                pursuant to sections 202(d), 223(g), and 223(i)(7) of 
                such Act.
                    ``(D) Specified supplemental security income 
                recipient.--For purposes of this paragraph, the term 
                `specified supplemental security income recipient' 
                means any individual who, for the last month that ends 
                prior to the date of enactment of this section, is 
                eligible for a monthly benefit payable under title XVI 
                of the Social Security Act (42 U.S.C. 1381 et seq.) 
                (other than a benefit to an individual described in 
                section 1611(e)(1)(B) of such Act (42 U.S.C. 
                1382(e)(1)(B)), including--
                            ``(i) payments made pursuant to section 
                        1614(a)(3)(C) of such Act (42 U.S.C. 
                        1382c(a)(3)(C)),
                            ``(ii) payments made pursuant to section 
                        1619(a) (42 U.S.C. 1382h(a)) or subsections 
                        (a)(4), (a)(7), or (p)(7) of section 1631 (42 
                        U.S.C. 1383) of such Act, and
                            ``(iii) State supplementary payments of the 
                        type referred to in section 1616(a) of such Act 
                        (42 U.S.C. 1382e(a)) (or payments of the type 
                        described in section 212(a) of Public Law 93-
                        66) which are paid by the Commissioner under an 
                        agreement referred to in such section 1616(a) 
                        (or section 212(a) of Public Law 93-66).
                    ``(E) Specified railroad retirement beneficiary.--
                For purposes of this paragraph, the term `specified 
                railroad retirement beneficiary' means any individual 
                who, for the last month that ends prior to the date of 
                enactment of this section, is entitled to a monthly 
                annuity or pension payment payable (without regard to 
                section 5(a)(ii) of the Railroad Retirement Act of 1974 
                (45 U.S.C. 231d(a)(ii))) under--
                            ``(i) section 2(a)(1) of such Act (45 
                        U.S.C. 231a(a)(1)),
                            ``(ii) section 2(c) of such Act (45 U.S.C. 
                        231a(c)),
                            ``(iii) section 2(d)(1) of such Act (45 
                        U.S.C. 231a(d)(1)), or
                            ``(iv) section 7(b)(2) of such Act (45 
                        U.S.C. 231f(b)(2)) with respect to any of the 
                        benefit payments described in subparagraph (C).
                    ``(F) Specified veterans beneficiary.--For purposes 
                of this paragraph, the term `specified veterans 
                beneficiary' means any individual who, for the last 
                month that ends prior to the date of enactment of this 
                section, is entitled to a compensation or pension 
                payment payable under--
                            ``(i) section 1110, 1117, 1121, 1131, 1141, 
                        or 1151 of title 38, United States Code,
                            ``(ii) section 1310, 1312, 1313, 1315, 
                        1316, or 1318 of title 38, United States Code,
                            ``(iii) section 1513, 1521, 1533, 1536, 
                        1537, 1541, 1542, or 1562 of title 38, United 
                        States Code, or
                            ``(iv) section 1805, 1815, or 1821 of title 
                        38, United States Code,
                to a veteran, surviving spouse, child, or parent as 
                described in paragraph (2), (3), (4)(A)(ii), or (5) of 
                section 101, title 38, United States Code.
                    ``(G) Subsequent determinations and 
                redeterminations not taken into account.--For purposes 
                of this section, any individual's status as a specified 
                social security beneficiary, a specified supplemental 
                security income recipient, a specified railroad 
                retirement beneficiary, or a specified veterans 
                beneficiary shall be unaffected by any determination or 
                redetermination of any entitlement to, or eligibility 
                for, any benefit, payment, or compensation, if such 
                determination or redetermination occurs after the last 
                month that ends prior to the date of enactment of this 
                section.
                    ``(H) Payment to representative payees and 
                fiduciaries.--
                            ``(i) In general.--If the benefit, payment, 
                        or compensation referred to in subparagraph 
                        (C), (D), (E), or (F) with respect to any 
                        specified individual is paid to a 
                        representative payee or fiduciary, payment by 
                        the Secretary under paragraph (3) with respect 
                        to such specified individual shall be made to 
                        such individual's representative payee or 
                        fiduciary and the entire payment shall be used 
                        only for the benefit of the individual who is 
                        entitled to the payment.
                            ``(ii) Application of enforcement 
                        provisions.--
                                    ``(I) In the case of a payment 
                                described in clause (i) which is made 
                                with respect to a specified social 
                                security beneficiary or a specified 
                                supplemental security income recipient, 
                                section 1129(a)(3) of the Social 
                                Security Act (42 U.S.C. 1320a-8(a)(3)) 
                                shall apply to such payment in the same 
                                manner as such section applies to a 
                                payment under title II or XVI of such 
                                Act.
                                    ``(II) In the case of a payment 
                                described in clause (i) which is made 
                                with respect to a specified railroad 
                                retirement beneficiary, section 13 of 
                                the Railroad Retirement Act (45 U.S.C. 
                                231l) shall apply to such payment in 
                                the same manner as such section applies 
                                to a payment under such Act.
                                    ``(III) In the case of a payment 
                                described in clause (i) which is made 
                                with respect to a specified veterans 
                                beneficiary, sections 5502, 6106, and 
                                6108 of title 38, United States Code, 
                                shall apply to such payment in the same 
                                manner as such sections apply to a 
                                payment under such title.
            ``(6) Notice to individuals.--Not later than 15 days after 
        the date on which the Secretary distributed any payment to an 
        eligible individual pursuant to this subsection, notice shall 
        be sent by mail to such individual's last known address. Such 
        notice shall indicate the method by which such payment was 
        made, the amount of such payment, and a phone number for the 
        appropriate point of contact at the Internal Revenue Service to 
        report any failure to receive such payment.
    ``(g) Identification Number Requirement.--
            ``(1) In general.--No credit shall be allowed under 
        subsection (a) to an eligible individual who does not include 
        on the return of tax for the taxable year--
                    ``(A) such individual's valid identification 
                number,
                    ``(B) in the case of a joint return, the valid 
                identification number of such individual's spouse, and
                    ``(C) in the case of any dependent taken into 
                account under subsection (a)(2), the valid 
                identification number of such dependent.
            ``(2) Valid identification number.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the term `valid identification number' means a social 
                security number (as such term is defined in section 
                24(h)(7)).
                    ``(B) Adoption taxpayer identification number.--For 
                purposes of paragraph (1)(C), in the case of a 
                dependent who is adopted or placed for adoption, the 
                term `valid identification number' shall include the 
                adoption taxpayer identification number of such 
                dependent.
            ``(3) Special rule for members of the armed forces.--
        Paragraph (1)(B) shall not apply in the case where at least 1 
        spouse was a member of the Armed Forces of the United States at 
        any time during the taxable year and at least 1 spouse 
        satisfies paragraph (1)(A).
            ``(4) Mathematical or clerical error authority.--Any 
        omission of a correct valid identification number required 
        under this subsection shall be treated as a mathematical or 
        clerical error for purposes of applying section 6213(g)(2) to 
        such omission.
    ``(h) Special Rules With Respect to Prisoners.--
            ``(1) Disallowance of credit.--
                    ``(A) In general.--Subject to subparagraph (B), no 
                credit shall be allowed under subsection (a) to an 
                eligible individual who is, for each day during 
                calendar year 2020, described in clause (i), (ii), 
                (iii), (iv), or (v) of section 202(x)(1)(A) of the 
                Social Security Act (42 U.S.C. 402(x)(1)(A)).
                    ``(B) Joint return.--In the case of eligible 
                individuals filing a joint return where 1 spouse is 
                described in subparagraph (A), subsection (a)(1) shall 
                be applied by substituting `$1,200' for `$2,400'.
            ``(2) Denial of advance refund or credit.--No refund or 
        credit shall be made or allowed under subsection (f) with 
        respect to any individual whom the Secretary has knowledge is, 
        at the time of any determination made pursuant to paragraph (3) 
        of such subsection, described in clause (i), (ii), (iii), (iv), 
        or (v) of section 202(x)(1)(A) of the Social Security Act.
    ``(i) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary to carry out the purposes of this 
section, including any such measures as are deemed appropriate to avoid 
allowing multiple credits or rebates to a taxpayer.''.
    (b) Definition of Deficiency.--Section 6211(b)(4)(A) of the 
Internal Revenue Code of 1986 is amended by striking ``and 6428'' and 
inserting ``6428, and 6428A''.
    (c) Treatment of Possessions.--Rules similar to the rules of 
subsection (c) of section 2201 of the CARES Act (Public Law 116-136) 
shall apply for purposes of this section.
    (d) Exception From Reduction or Offset.--
            (1) In general.--Any credit or refund allowed or made to 
        any individual by reason of section 6428A of the Internal 
        Revenue Code of 1986 (as added by this section) or by reason of 
        subsection (c) of this section shall not be--
                    (A) subject to reduction or offset pursuant to 
                section 3716 or 3720A of title 31, United States Code,
                    (B) subject to reduction or offset pursuant to 
                subsection (d), (e), or (f) of section 6402 of the 
                Internal Revenue Code of 1986, or
                    (C) reduced or offset by other assessed Federal 
                taxes that would otherwise be subject to levy or 
                collection.
            (2) Assignment of benefits.--
                    (A) In general.--The right of any person to any 
                applicable payment shall not be transferable or 
                assignable, at law or in equity, and no applicable 
                payment shall be subject to, execution, levy, 
                attachment, garnishment, or other legal process, or the 
                operation of any bankruptcy or insolvency law.
                    (B) Encoding of payments.--In the case of an 
                applicable payment described in subparagraph 
                (D)(iii)(I) that is paid electronically by direct 
                deposit through the Automated Clearing House (ACH) 
                network, the Secretary of the Treasury (or the 
                Secretary's delegate) shall--
                            (i) issue the payment using a unique 
                        identifier that is reasonably sufficient to 
                        allow a financial institution to identify the 
                        payment as an applicable payment, and
                            (ii) further encode the payment pursuant to 
                        the same specifications as required for a 
                        benefit payment defined in section 212.3 of 
                        title 31, Code of Federal Regulations.
                    (C) Garnishment.--
                            (i) Encoded payments.--In the case of a 
                        garnishment order that applies to an account 
                        that has received an applicable payment that is 
                        encoded as provided in subparagraph (B), a 
                        financial institution shall follow the 
                        requirements and procedures set forth in part 
                        212 of title 31, Code of Federal Regulations, 
                        except a financial institution shall not, with 
                        regard to any applicable payment, be required 
                        to provide the notice referenced in sections 
                        212.6 and 212.7 of title 31, Code of Federal 
                        Regulations. This paragraph shall not alter the 
                        status of applicable payments as tax refunds or 
                        other nonbenefit payments for purpose of any 
                        reclamation rights of the Department of the 
                        Treasury or the Internal Revenue Service as per 
                        part 210 of title 31 of the Code of Federal 
                        Regulations.
                            (ii) Other payments.--If a financial 
                        institution receives a garnishment order, other 
                        than an order that has been served by the 
                        United States or an order that has been served 
                        by a Federal, State, or local child support 
                        enforcement agency, that has been received by a 
                        financial institution and that applies to an 
                        account into which an applicable payment that 
                        has not been encoded as provided in 
                        subparagraph (B) has been deposited 
                        electronically or by an applicable payment that 
                        has been deposited by check on any date in the 
                        lookback period, the financial institution, 
                        upon the request of the account holder, shall 
                        treat the amount of the funds in the account at 
                        the time of the request, up to the amount of 
                        the applicable payment (in addition to any 
                        amounts otherwise protected under part 212 of 
                        title 31, Code of Federal Regulations), as 
                        exempt from a garnishment order without 
                        requiring the consent of the party serving the 
                        garnishment order or the judgment creditor.
                            (iii) Liability.--A financial institution 
                        that acts in good faith in reliance on clauses 
                        (i) or (ii) shall not be subject to liability 
                        or regulatory action under any Federal or State 
                        law, regulation, court or other order, or 
                        regulatory interpretation for actions 
                        concerning any applicable payments.
                    (D) Definitions.--For purposes of this paragraph--
                            (i) Account holder.--The term ``account 
                        holder'' means a natural person whose name 
                        appears in a financial institution's records as 
                        the direct or beneficial owner of an account.
                            (ii) Account review.--The term ``account 
                        review'' means the process of examining 
                        deposits in an account to determine if an 
                        applicable payment has been deposited into the 
                        account during the lookback period. The 
                        financial institution shall perform the account 
                        review following the procedures outlined in 
                        section 212.5 of title 31, Code of Federal 
                        Regulations and in accordance with the 
                        requirements of section 212.6 of title 31, Code 
                        of Federal Regulations.
                            (iii) Applicable payment.--The term 
                        ``applicable payment'' means--
                                    (I) any advance refund amount paid 
                                pursuant to subsection (f) of section 
                                6428A of the Internal Revenue Code of 
                                1986 (as so added),
                                    (II) any payment made by a 
                                possession of the United States with a 
                                mirror code tax system (as defined in 
                                subsection (c) of section 2201 of the 
                                CARES Act (Public Law 116-136)) 
                                pursuant to such subsection which 
                                corresponds to a payment described in 
                                subclause (I), and
                                    (III) any payment made by a 
                                possession of the United States without 
                                a mirror code tax system (as so 
                                defined) pursuant to section 2201(c) of 
                                such Act.
                            (iv) Garnishment.--The term ``garnishment'' 
                        means execution, levy, attachment, garnishment, 
                        or other legal process.
                            (v) Garnishment order.--The term 
                        ``garnishment order'' means a writ, order, 
                        notice, summons, judgment, levy, or similar 
                        written instruction issued by a court, a State 
                        or State agency, a municipality or municipal 
                        corporation, or a State child support 
                        enforcement agency, including a lien arising by 
                        operation of law for overdue child support or 
                        an order to freeze the assets in an account, to 
                        effect a garnishment against a debtor.
                            (vi) Lookback period.--The term ``lookback 
                        period'' means the two month period that begins 
                        on the date preceding the date of account 
                        review and ends on the corresponding date of 
                        the month two months earlier, or on the last 
                        date of the month two months earlier if the 
                        corresponding date does not exist.
    (e) Public Awareness Campaign.--The Secretary of the Treasury (or 
the Secretary's delegate) shall conduct a public awareness campaign, in 
coordination with the Commissioner of Social Security and the heads of 
other relevant Federal agencies, to provide information regarding the 
availability of the credit and rebate allowed under section 6428A of 
the Internal Revenue Code of 1986 (as added by this section), including 
information with respect to individuals who may not have filed a tax 
return for taxable year 2018 or 2019.
    (f) Appropriations To Carry Out Rebates.--
            (1) In general.--Immediately upon the enactment of this 
        Act, the following sums are appropriated, out of any money in 
        the Treasury not otherwise appropriated, for the fiscal year 
        ending September 30, 2020:
                    (A) Department of the treasury.--
                            (i) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Taxpayer Services'', $29,027,000, to 
                        remain available until September 30, 2021.
                            (ii) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Operations Support'', $236,548,000, to 
                        remain available until September 30, 2021.
                            (iii) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Enforcement'', $54,425,000, to remain 
                        available until September 30, 2021.
                Amounts made available in appropriations under this 
                subparagraph may be transferred between such 
                appropriations upon the advance notification of the 
                Committees on Appropriations of the House of 
                Representatives and the Senate. Such transfer authority 
                is in addition to any other transfer authority provided 
                by law.
                    (B) Social security administration.--For an 
                additional amount for ``Social Security 
                Administration--Limitation on Administrative 
                Expenses'', $38,000,000, to remain available until 
                September 30, 2021.
            (2) Reports.--No later than 15 days after enactment of this 
        Act, the Secretary of the Treasury shall submit a plan to the 
        Committees on Appropriations of the House of Representatives 
        and the Senate detailing the expected use of the funds provided 
        by paragraph (1)(A). Beginning 90 days after enactment of this 
        Act, the Secretary of the Treasury shall submit a quarterly 
        report to the Committees on Appropriations of the House of 
        Representatives and the Senate detailing the actual expenditure 
        of funds provided by paragraph (1)(A) and the expected 
        expenditure of such funds in the subsequent quarter.
    (g) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``6428A,'' after 
        ``6428,''.
            (2) The table of sections for subchapter B of chapter 65 of 
        the Internal Revenue Code of 1986 is amended by inserting after 
        the item relating to section 6428 the following:

``Sec. 6428A. Additional 2020 Recovery Rebates for individuals.''.

SEC. 202. MODIFICATIONS TO RECOVERY REBATES MADE UNDER THE CARES ACT.

    (a) Prohibition on Payments to Deceased Individuals.--Subsection 
(d) of section 6428 of the Internal Revenue Code of 1986 is amended to 
read as follows:
    ``(d) Eligible Individual.--
            ``(1) In general.--For purposes of this section, the term 
        `eligible individual' means any individual who is not described 
        in paragraph (2) and who was not deceased prior to January 1, 
        2020.
            ``(2) Exceptions.--An individual is described in this 
        paragraph if such individual is--
                    ``(A) a nonresident alien individual,
                    ``(B) an individual with respect to whom a 
                deduction under section 151 is allowable to another 
                taxpayer for a taxable year beginning in the calendar 
                year in which the individual's taxable year begins, or
                    ``(C) an estate or trust.''.
    (b) Prohibition on Payments to Prisoners.--Section 6428 of the 
Internal Revenue Code of 1986 is amended--
            (1) by redesignating subsection (h) as subsection (i), and
            (2) by inserting after subsection (g) the following new 
        subsection:
    ``(h) Special Rules With Respect to Prisoners.--
            ``(1) Disallowance of credit.--
                    ``(A) In general.--Subject to subparagraph (B), no 
                credit shall be allowed under subsection (a) to an 
                eligible individual who, for each day during calendar 
                year 2020, is described in clause (i), (ii), (iii), 
                (iv), or (v) of section 202(x)(1)(A) of the Social 
                Security Act (42 U.S.C. 402(x)(1)(A)).
                    ``(B) Joint return.--In the case of eligible 
                individuals filing a joint return where 1 spouse is 
                described in subparagraph (A), subsection (a)(1) shall 
                be applied by substituting `$1,200' for `$2,400'.
            ``(2) Denial of advance refund or credit.--No refund or 
        credit shall be made or allowed under subsection (f) with 
        respect to any individual whom the Secretary has knowledge is, 
        at the time of any determination made pursuant to paragraph (3) 
        of such subsection, described in clause (i), (ii), (iii), (iv), 
        or (v) of section 202(x)(1)(A) of the Social Security Act.''.
    (c) Protection of Recovery Rebates.--Subsection (d) of section 2201 
of the CARES Act (Public Law 116-136) is amended--
            (1) by redesignating paragraphs (1), (2), and (3) as 
        subparagraphs (A), (B), and (C), and by moving such 
        subparagraphs 2 ems to the right,
            (2) by striking ``Reduction or Offset.--Any credit'' and 
        inserting ``Reduction, Offset, Garnishment, etc.--
            ``(1) In general.--Any credit'', and
            (3) by adding at the end the following new paragraphs:
            ``(2) Assignment of benefits.--
                    ``(A) In general.--The right of any person to any 
                applicable payment shall not be transferable or 
                assignable, at law or in equity, and no applicable 
                payment shall be subject to, execution, levy, 
                attachment, garnishment, or other legal process, or the 
                operation of any bankruptcy or insolvency law.
                    ``(B) Encoding of payments.--As soon as 
                practicable, but not earlier than 10 days after the 
                date of the enactment of this paragraph, in the case of 
                an applicable payment described in subparagraph 
                (D)(iii)(I) that is paid electronically by direct 
                deposit through the Automated Clearing House (ACH) 
                network, the Secretary of the Treasury (or the 
                Secretary's delegate) shall--
                            ``(i) issue the payment using a unique 
                        identifier that is reasonably sufficient to 
                        allow a financial institution to identify the 
                        payment as an applicable payment, and
                            ``(ii) further encode the payment pursuant 
                        to the same specifications as required for a 
                        benefit payment defined in section 212.3 of 
                        title 31, Code of Federal Regulations.
                    ``(C) Garnishment.--
                            ``(i) Encoded payments.--In the case of a 
                        garnishment order received after the date that 
                        is 10 days after the date of the enactment of 
                        this paragraph and that applies to an account 
                        that has received an applicable payment that is 
                        encoded as provided in subparagraph (B), a 
                        financial institution shall follow the 
                        requirements and procedures set forth in part 
                        212 of title 31, Code of Federal Regulations, 
                        except a financial institution shall not, with 
                        regard to any applicable payment, be required 
                        to provide the notice referenced in sections 
                        212.6 and 212.7 of title 31, Code of Federal 
                        Regulations. This paragraph shall not alter the 
                        status of applicable payments as tax refunds or 
                        other nonbenefit payments for purpose of any 
                        reclamation rights of the Department of the 
                        Treasury or the Internal Revenue Service as per 
                        part 210 of title 31 of the Code of Federal 
                        Regulations.
                            ``(ii) Other payments.--If a financial 
                        institution receives a garnishment order, other 
                        than an order that has been served by the 
                        United States or an order that has been served 
                        by a Federal, State, or local child support 
                        enforcement agency, that has been received by a 
                        financial institution after the date that is 10 
                        days after the date of the enactment of this 
                        paragraph and that applies to an account into 
                        which an applicable payment that has not been 
                        encoded as provided in subparagraph (B) has 
                        been deposited electronically or by an 
                        applicable payment that has been deposited by 
                        check on any date in the lookback period, the 
                        financial institution, upon the request of the 
                        account holder, shall treat the amount of the 
                        funds in the account at the time of the 
                        request, up to the amount of the applicable 
                        payment (in addition to any amounts otherwise 
                        protected under part 212 of title 31, Code of 
                        Federal Regulations), as exempt from a 
                        garnishment order without requiring the consent 
                        of the party serving the garnishment order or 
                        the judgment creditor.
                            ``(iii) Liability.--A financial institution 
                        that acts in good faith in reliance on clauses 
                        (i) or (ii) shall not be subject to liability 
                        or regulatory action under any Federal or State 
                        law, regulation, court or other order, or 
                        regulatory interpretation for actions 
                        concerning any applicable payments.
                    ``(D) Definitions.--For purposes of this 
                paragraph--
                            ``(i) Account holder.--The term `account 
                        holder' means a natural person whose name 
                        appears in a financial institution's records as 
                        the direct or beneficial owner of an account.
                            ``(ii) Account review.--The term `account 
                        review' means the process of examining deposits 
                        in an account to determine if an applicable 
                        payment has been deposited into the account 
                        during the lookback period. The financial 
                        institution shall perform the account review 
                        following the procedures outlined in section 
                        212.5 of title 31, Code of Federal Regulations 
                        and in accordance with the requirements of 
                        section 212.6 of title 31, Code of Federal 
                        Regulations.
                            ``(iii) Applicable payment.--The term 
                        `applicable payment' means--
                                    ``(I) any advance refund amount 
                                paid pursuant to subsection (f) of 
                                section 6428 of the Internal Revenue 
                                Code of 1986,
                                    ``(II) any payment made by a 
                                possession of the United States with a 
                                mirror code tax system (as defined in 
                                subsection (c)) pursuant to such 
                                subsection which corresponds to a 
                                payment described in subclause (I), and
                                    ``(III) any payment made by a 
                                possession of the United States without 
                                a mirror code tax system (as so 
                                defined) pursuant to subsection (c).
                            ``(iv) Garnishment.--The term `garnishment' 
                        means execution, levy, attachment, garnishment, 
                        or other legal process.
                            ``(v) Garnishment order.--The term 
                        `garnishment order' means a writ, order, 
                        notice, summons, judgment, levy, or similar 
                        written instruction issued by a court, a State 
                        or State agency, a municipality or municipal 
                        corporation, or a State child support 
                        enforcement agency, including a lien arising by 
                        operation of law for overdue child support or 
                        an order to freeze the assets in an account, to 
                        effect a garnishment against a debtor.
                            ``(vi) Lookback period.--The term `lookback 
                        period' means the two month period that begins 
                        on the date preceding the date of account 
                        review and ends on the corresponding date of 
                        the month two months earlier, or on the last 
                        date of the month two months earlier if the 
                        corresponding date does not exist.''.
    (d) Effective Dates.--
            (1) Prohibitions.--The amendments made by subsections (a) 
        and (b) shall take effect as if included in section 2201 of the 
        CARES Act.
            (2) Protection.--The amendments made by subsection (c) 
        shall take effect on the date of the enactment of this Act.

                Subtitle B--Job Creation and Employment

SEC. 211. ENHANCED EMPLOYEE HIRING AND RETENTION PAYROLL TAX CREDIT.

    (a) Increase in Credit Percentage.--Section 2301(a) of the CARES 
Act is amended by striking ``50 percent'' and inserting ``65 percent''.
    (b) Increase in Per Employee Limitation.--Section 2301(b)(1) of the 
CARES Act is amended by striking ``for all calendar quarters shall not 
exceed $10,000.'' and inserting ``shall not exceed--
                    ``(A) $10,000 in any calendar quarter, and
                    ``(B) $30,000 in the aggregate for all calendar 
                quarters.''.
    (c) Modifications to Definition of Eligible Employer.--
            (1) Decrease of reduction in gross receipts necessary to 
        qualify as eligible employer.--Section 2301(c)(2)(B)(i) of the 
        CARES Act (Public Law 116-136) is amended by striking ``50 
        percent'' and inserting ``75 percent''.
            (2) Election to determine gross receipts test based on 
        prior quarter.--Section 2301(c)(2) of the CARES Act is amended 
        by redesignating subparagraph (C) as subparagraph (D) and by 
        inserting after subparagraph (B) the following new 
        subparagraph:
                    ``(C) Election to use alternative quarter.--At the 
                election of an employer who was not an eligible 
                employer for the calendar quarter ending on June 30, 
                2020, subparagraph (B)(i) shall be applied--
                            ``(i) by substituting `for the prior 
                        calendar quarter' for `for the calendar 
                        quarter', and
                            ``(ii) by substituting `the corresponding 
                        calendar quarter in the prior year' for `the 
                        same calendar quarter in the prior year'.
                An election under this subparagraph shall be made at 
                such time and in such manner as the Secretary shall 
                prescribe.''.
    (d) Gross Receipts of Tax-Exempt Organizations.--Section 
2301(c)(2)(D) of the CARES Act (as redesignated by subsection (c)(2)) 
is amended--
            (1) by striking ``of such Code, clauses (i) and (ii)(I)'' 
        and inserting ``of such Code--
                            ``(i) clauses (i) and (ii)(I)'',
            (2) by striking the period at the end and inserting ``, 
        and'', and
            (3) by adding at the end the following new clause:
                            ``(ii) any reference in this section to 
                        gross receipts shall be treated as a reference 
                        to gross receipts within the meaning of section 
                        6033 of such Code.''.
    (e) Modification of Determination of Qualified Wages.--
            (1) Modification of threshold for treatment as a large 
        employer.--Section 2301(c)(3)(A) of the CARES Act is amended by 
        striking ``100'' each place it appears in clauses (i) and (ii) 
        and inserting ``500''.
            (2) Elimination of limitation.--Section 2301(c)(3) of the 
        CARES Act is amended--
                    (A) by striking subparagraph (B), and
                    (B) by striking ``Such term'' in the second 
                sentence of subparagraph (A) and inserting the 
                following:
                    ``(B) Exception.--The term `qualified wages'''.
            (3) Modification of treatment of health plan expenses.--
        Section 2301(c) of the CARES Act is amended--
                    (A) by striking subparagraph (C) of paragraph (3), 
                and
                    (B) by striking paragraph (5) and inserting the 
                following:
            ``(5) Wages.--
                    ``(A) In general.--The term `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 such Code).
                    ``(B) Allowance for certain health plan expenses.--
                            ``(i) In general.--Such term shall include 
                        amounts paid or incurred by the eligible 
                        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.
                            ``(ii) Allocation rules.--For purposes of 
                        this section, amounts treated as wages under 
                        clause (i) shall be treated as paid with 
                        respect to any employee (and with respect to 
                        any period) to the extent that such amounts are 
                        properly allocable to such employee (and to 
                        such period) in such manner as the Secretary 
                        may prescribe. Except as otherwise provided by 
                        the Secretary, such allocation shall be treated 
                        as properly made if made on the basis of being 
                        pro rata among periods of coverage.''.
    (f) Improved Coordination With Paycheck Protection Program.--
            (1) Amendment to paycheck protection program.--Section 
        1106(a)(8) of the CARES Act is amended by striking ``of this 
        Act.'' and inserting ``of this Act, except that such costs 
        shall not include qualified wages (as defined in section 
        2301(c) of this Act) which--
                    ``(A) are paid or incurred in calendar quarters 
                beginning after June 30, 2020, and
                    ``(B) are taken into account in determining the 
                credit allowed under section 2301 of this Act.''.
            (2) Amendments to employee retention tax credit.--
                    (A) In general.--Section 2301(g) of the CARES Act 
                is amended to read as follows:
    ``(g) Election To Not Take Certain Wages Into Account.--
            ``(1) In general.--This section shall not apply to 
        qualified wages paid by an eligible employer with respect to 
        which such employer makes an election (at such time and in such 
        manner as the Secretary may prescribe) to have this section not 
        apply to such wages.
            ``(2) Coordination with paycheck protection program.--The 
        Secretary, in consultation with the Administrator of the Small 
        Business Administration, shall issue guidance providing that 
        payroll costs paid or incurred during the covered period shall 
        not fail to be treated as qualified wages under this section by 
        reason of an election under paragraph (1) to the extent that a 
        covered loan of the eligible employer is not forgiven under 
        section 1106(b) by reason of such payroll costs. Terms used in 
        the preceding sentence which are also used in section 1106 
        shall have the same meaning as when used in such section.''.
                    (B) Conforming amendments.--Section 2301(j) of the 
                CARES Act is amended by inserting ``for any calendar 
                quarter beginning after June 30, 2020'' before the 
                period at the end.
    (g) Denial of Double Benefit.--Section 2301(h) of the CARES Act is 
amended--
            (1) by striking paragraphs (1) and (2) and inserting the 
        following:
            ``(1) Denial of double benefit.--Any wages taken into 
        account in determining the credit allowed under this section 
        shall not be taken into account as wages for purposes of 
        sections 45A, 45B, 45P, 45S, 51, and 1396 of the Internal 
        Revenue Code of 1986.'', and
            (2) by redesignating paragraph (3) as paragraph (2).
    (h) Regulatory Authority.--Section 2301(l) of the CARES Act is 
amended by striking ``and'' at the end of paragraph (4), by striking 
the period at the end of paragraph (5) and inserting ``, and'', and by 
adding at the end the following new paragraph:
            ``(6) to prevent the avoidance of the purposes of the 
        limitations under this section, including through the leaseback 
        of employees.''.
    (i) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to the calendar 
        quarters beginning after June 30, 2020.
            (2) Retroactive application of certain amendments.--
                    (A) In general.--The amendments made subsections 
                (d), (e)(3), and (h) shall take effect as if included 
                in section 2301 of the CARES Act.
                    (B) Special rule.--
                            (i) In general.--For purposes of section 
                        2301 of the CARES Act, an employer who has 
                        filed a return of tax with respect to 
                        applicable employment taxes (as defined in 
                        section 2301(c)(1) of such Act) before the date 
                        of the enactment of this Act may elect (in such 
                        manner as the Secretary of the Treasury (or the 
                        Secretary's delegate) shall prescribe) to treat 
                        any applicable amount as an amount paid in the 
                        calendar quarter which includes the date of the 
                        enactment of this Act.
                            (ii) Applicable amount.--For purposes of 
                        clause (i), the term ``applicable amount'' 
                        means the amount of wages described in section 
                        2301(c)(5)(B) of the CARES Act, as added by the 
                        amendments made by subsection (e)(3)), which--
                                    (I) were paid or incurred in a 
                                calendar quarter beginning after 
                                December 31, 2019, and before July 1, 
                                2020, and
                                    (II) were not taken into account by 
                                the taxpayer in calculating the credit 
                                allowed under section 2301(a) of such 
                                Act for such calendar quarter.

SEC. 212. EXPANSION OF WORK OPPORTUNITY CREDIT.

    (a) In General.--Section 51(d)(1) of the Internal Revenue Code of 
1986 is amended by striking ``or'' at the end of subparagraph (I), by 
striking the period at the end of subparagraph (J) and inserting ``, 
or'', and by adding at the end the following new subparagraph:
                    ``(K) a qualified 2020 COVID-19 unemployment 
                recipient.''.
    (b) Qualified 2020 COVID-19 Unemployment Recipient.--Section 51(d) 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new paragraph:
            ``(16) Qualified 2020 covid-19 unemployment recipient.--The 
        term `qualified 2020 COVID-19 unemployment recipient' means any 
        individual who--
                    ``(A) is certified by the designated local agency 
                as having received, or having been approved to receive, 
                unemployment compensation under State or Federal law 
                for either of--
                            ``(i) the week immediately preceding the 
                        hiring date, or
                            ``(ii) the week which includes the hiring 
                        date, and
                    ``(B) begins work for the employer before January 
                1, 2021.''.
    (c) Increased Credit Percentage.--
            (1) In general.--Section 51(a) of the Internal Revenue Code 
        of 1986 is amended by inserting ``(50 percent in the case of a 
        qualified 2020 COVID-19 unemployment recipient)'' after ``40 
        percent''.
            (2) Reduction for certain individuals.--Section 51(i)(3)(A) 
        of such Code is amended--
                    (A) by striking ``shall be applied by'' and 
                inserting ``shall be applied--
                            ``(i) by'',
                    (B) by striking the period at the end and inserting 
                ``and'', and
                    (C) by adding at the end the following new clause:
                            ``(ii) by substituting `25 percent' for `50 
                        percent'.''.
    (d) Increased Limitation on Wages Taken Into Account.--Section 
51(b)(3) of the Internal Revenue Code of 1986 is amended by inserting 
``$10,000 per year in the case of a qualified 2020 COVID-19 
unemployment recipient,'' after ``$6,000 per year (''.
    (e) Rehires Eligible for Credit.--Section 51(i)(2) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``No wages'' and inserting the following:
                    ``(A) In general.--No wages'', and
            (2) by adding at the end the following new subparagraph:
                    ``(B) Exception.--
                            ``(i) In general.--This paragraph shall not 
                        apply to any qualified 2020 COVID-19 
                        unemployment recipient.
                            ``(ii) Regulations and guidance.--The 
                        Secretary shall prescribe such regulations and 
                        other guidance as may be necessary to prevent 
                        the abuse of the purposes of this subparagraph, 
                        including through the termination of employment 
                        of an individual by an employer for the 
                        purposes of claiming the credit allowed under 
                        this subsection by reason of the application of 
                        clause (i).''.
    (f) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.

SEC. 213. SAFE AND HEALTHY WORKPLACE TAX CREDIT.

    (a) In General.--In the case of an employer, there shall be allowed 
as a credit against applicable employment taxes for each calendar 
quarter an amount equal to 50 percent of the sum of--
            (1) the qualified employee protection expenses,
            (2) the qualified workplace reconfiguration expenses, and
            (3) the qualified workplace technology expenses,
paid or incurred by the employer during such calendar quarter.
    (b) Limitations and Refundability.--
            (1) Overall dollar limitation on credit.--
                    (A) In general.--The amount of the credit allowed 
                under subsection (a) with respect to any employer for 
                any calendar quarter shall not exceed the excess (if 
                any) of--
                            (i) the applicable dollar limit with 
                        respect to such employer for such calendar 
                        quarter, over
                            (ii) the aggregate credits allowed under 
                        subsection (a) with respect to such employer 
                        for all preceding calendar quarters.
                    (B) Applicable dollar limit.--The term ``applicable 
                dollar limit'' means, with respect to any employer for 
                any calendar quarter, the sum of--
                            (i) $1,000, multiplied by the average 
                        number of employees employed by such employer 
                        during such calendar quarter not in excess of 
                        500, plus
                            (ii) $750, multiplied by such average 
                        number of employees in excess of 500 but not in 
                        excess of 1,000, plus
                            (iii) $500, multiplied by such average 
                        number of employees in excess of 1,000.
            (2) Credit limited to employment taxes.--The credit allowed 
        by subsection (a) with respect to any calendar quarter shall 
        not exceed the applicable employment taxes (reduced by any 
        credits allowed under subsections (e) and (f) of section 3111 
        of the Internal Revenue Code of 1986, sections 7001 and 7003 of 
        the Families First Coronavirus Response Act, and section 2301 
        of the CARES Act) on the wages paid with respect to the 
        employment of all the employees of the employer for such 
        calendar quarter.
            (3) Refundability of excess credit.--
                    (A) In general.--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 the Internal Revenue Code of 
                1986.
                    (B) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, any amounts due 
                to the 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 Employee Protection Expenses.--For purposes of this 
section, the term ``qualified employee protection expenses'' means 
amounts paid or incurred by the employer for--
            (1) testing (including on a periodic basis) employees and 
        customers of the employer for coronavirus disease 2019, 
        hereafter referred to in this section as ``COVID-19'' 
        (including antibodies related to COVID-19),
            (2) equipment to protect employees and customers of the 
        employer from contracting COVID-19, including masks, gloves, 
        and disinfectants, and
            (3) cleaning products or services related to preventing the 
        spread of COVID-19.
    (d) Qualified Workplace Reconfiguration Expenses.--For purposes of 
this section--
            (1) In general.--The term ``qualified workplace 
        reconfiguration expenses'' means amounts paid or incurred by 
        the employer to design and reconfigure retail space, work 
        areas, break areas, or other areas that employees or customers 
        regularly use in the ordinary course of the employer's trade or 
        business if such design and reconfiguration--
                    (A) has a primary purpose of preventing the spread 
                of COVID-19,
                    (B) is with respect to tangible property (within 
                the meaning of section 168 of the Internal Revenue Code 
                of 1986) which is located in the United States and 
                which is leased or owned by the employer,
                    (C) is commensurate with the risks faced by the 
                employees or customers, or is consistent with 
                recommendations made by the Centers for Disease Control 
                and Prevention or the Occupational Safety and Health 
                Administration,
                    (D) is completed pursuant to a reconfiguration (or 
                similar) plan that was not in place before March 13, 
                2020, and
                    (E) is completed before January 1, 2021.
            (2) Regulations.--The Secretary shall prescribe such 
        regulations and other guidance as may be necessary or 
        appropriate to carry out the purposes of this subsection, 
        including guidance defining primary purpose and reconfiguration 
        plan.
    (e) Qualified Workplace Technology Expenses.--For purposes of this 
section--
            (1) In general.--The term ``qualified workplace technology 
        expenses'' means amounts paid or incurred by the employer for 
        technology systems that employees or customers use in the 
        ordinary course of the employer's trade or business if such 
        technology system--
                    (A) has a primary purpose of preventing the spread 
                of COVID-19,
                    (B) is used for limiting physical contact between 
                customers and employees in the United States,
                    (C) is commensurate with the risks faced by the 
                employees or customers, or is consistent with 
                recommendations made by the Centers for Disease Control 
                and Prevention or the Occupational Safety and Health 
                Administration,
                    (D) is acquired by the employer on or after March 
                13, 2020, and is not acquired pursuant to a plan that 
                was in place before such date, and
                    (E) is placed in service by the employer before 
                January 1, 2021.
            (2) Technology systems.--The term ``technology systems'' 
        means computer software (as defined in section 167(f)(1) of the 
        Internal Revenue Code of 1986) and qualified technological 
        equipment (as defined in section 168(i)(2) of such Code).
            (3) Regulations.--The Secretary shall prescribe such 
        regulations and other guidance as may be necessary or 
        appropriate to carry out the purposes of this subsection, 
        including guidance defining the terms ``primary purpose'' and 
        ``plan''.
    (f) Other Definitions.--For purposes of this section--
            (1) Applicable employment taxes.--The term ``applicable 
        employment taxes'' means the following:
                    (A) The taxes imposed under section 3111(a) of the 
                Internal Revenue Code of 1986.
                    (B) So much of the taxes imposed under section 
                3221(a) of such Code as are attributable to the rate in 
                effect under section 3111(a) of such Code.
            (2) COVID-19.--Except where the context clearly indicates 
        otherwise, any reference in this section to COVID-19 shall be 
        treated as including a reference to the virus which causes 
        COVID-19.
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury or such Secretary's delegate.
            (4) Other terms.--Any term used in this section which is 
        also used in chapter 21 or 22 of the Internal Revenue Code of 
        1986 shall have the same meaning as when used in such chapter.
    (g) Certain Governmental Employers.--This section 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.
    (h) Rules Relating to Employer, etc.--
            (1) Aggregation rule.--All persons treated as a single 
        employer under subsection (a) or (b) of section 52 of the 
        Internal Revenue Code of 1986, or subsection (m) or (o) of 
        section 414 of such Code, shall be treated as one employer for 
        purposes of this section.
            (2) Third-party payors.--Any credit allowed under 
        subsection (a) shall be treated as a credit described in 
        section 3511(d)(2) of such Code.
    (i) Treatment of Deposits.--The Secretary shall waive any penalty 
under section 6656 of the Internal Revenue Code of 1986 for any failure 
to make a deposit of any applicable employment taxes if the Secretary 
determines that such failure was due to the reasonable anticipation of 
the credit allowed under subsection (a).
    (j) Credit for Self-Employed Individuals.--
            (1) In general.--In the case of a 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 50 percent of the sum of--
                    (A) the qualified employee protection expenses (as 
                determined by treating the self-employed individual 
                both as the employer and an employee),
                    (B) the qualified workplace reconfiguration 
                expenses (as so determined), and
                    (C) the qualified workplace technology expenses (as 
                so determined),
         paid or incurred by the individual during such taxable year.
            (2) Limitation.--The amount of the credit allowed under 
        paragraph (1) with respect to any self-employed individual for 
        any taxable year shall not exceed $500.
            (3) Refundability.--
                    (A) In general.--The credit determined under 
                paragraph (1) 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 paragraph (1) shall be 
                treated in the same manner as a refund due from a 
                credit provision referred to in subsection (b)(2) of 
                such section.
            (4) Self-employed individual.--
                    (A) In general.--For purposes of this section, the 
                term ``self-employed individual'' means an individual 
                who regularly carries on any trade or business within 
                the meaning of section 1402 of the Internal Revenue 
                Code of 1986, other than any such trade or business 
                which is carried on by a partnership.
                    (B) Documentation.--No credit shall be allowed 
                under paragraph (1) to any individual unless the 
                individual maintains such documentation as the 
                Secretary may prescribe to establish such individual as 
                an eligible self-employed individual.
    (k) Special Rules.--
            (1) Denial of double benefit.--For purposes of this 
        section--
                    (A) In general.--Any deduction or other credit 
                otherwise allowable under any provision of the Internal 
                Revenue Code of 1986 with respect to any expense for 
                which a credit is allowed under this section shall be 
                reduced by the amount of the credit under this section 
                with respect to such expense.
                    (B) Basis adjustment.--If a credit is allowed under 
                this section with respect to any property of a 
                character which is subject to the allowance for 
                depreciation under section 167 of such Code, the basis 
                of such property shall be reduced by the amount of the 
                credit so allowed, and such reduction shall be taken 
                into account before determining the amount of any 
                allowance for depreciation with respect to such 
                property for purposes of such Code.
                    (C) Expenses not taken into account more than 
                once.--The same expense shall not be treated as 
                described in more than one paragraph of subsection (a) 
                or more than one subparagraph of subsection (j)(1), 
                whichever is applicable.
                    (D) Employer or self-employment credit allowed.--
                The credit under subsection (a) and the credit for 
                self-employed individuals under subsection (j) shall 
                not apply to the same taxpayer.
            (2) Election not to have section apply.--This section shall 
        not apply with respect to any employer for any calendar 
        quarter, or with respect to any self-employed individual for 
        any taxable year, if such employer or self-employed individual 
        elects (at such time and in such manner as the Secretary may 
        prescribe) not to have this section apply.
    (l) Transfers to Certain Trust Funds.--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.
    (m) Regulations and Guidance.--The Secretary shall prescribe such 
regulations and other guidance as may be necessary or appropriate to 
carry out the purposes of this section, including--
            (1) with respect to the application of the credit under 
        subsection (a) to third-party payors (including professional 
        employer organizations, certified professional employer 
        organizations, or agents under section 3504 of the Internal 
        Revenue Code of 1986), regulations or other guidance allowing 
        such payors to submit documentation necessary to substantiate 
        the amount of the credit allowed under subsection (a),
            (2) regulations or other guidance for recapturing the 
        benefit of credits determined under subsection (a) in cases 
        where there is a subsequent adjustment to the credit determined 
        under such subsection, and
            (3) regulations or other guidance to prevent abuse of the 
        purposes of this section.
    (n) Application.--
            (1) In general.--This section shall only apply to amounts 
        paid or incurred after March 12, 2020, and before January 1, 
        2021.
            (2) Special rule for certain amounts paid or incurred in 
        calendar quarters ending before the date of the enactment of 
        this act.--For purposes of this section, in the case of any 
        amount paid or incurred after March 12, 2020, and on or before 
        the last day of the last calendar quarter ending before the 
        date of the enactment of this Act, such amount shall be treated 
        as paid or incurred on such date of enactment.

SEC. 214. COVID-19 ASSISTANCE PROVIDED TO INDEPENDENT CONTRACTORS.

    (a) Independent Contractor Status.--With respect to an individual 
providing services for compensation for any service recipient or 
through any marketplace platform, if the service recipient or 
marketplace platform operator provides any of the benefits described in 
subsection (c) to such individual, the provision of such benefits shall 
not be taken into account in determining the status of such individual 
as an employee for purposes of the Internal Revenue Code of 1986.
    (b) Treatment as Qualified Disaster Relief Payments.--Any benefit 
described in subsection (c) (other than paragraph (1) thereof) which is 
provided as described in subsection (a) by a service recipient or 
marketplace platform operator shall be treated for purposes of section 
139 of the Internal Revenue Code of 1986 as a qualified disaster relief 
payment to the individual so described.
    (c) Benefits Described.--The benefits described in this subsection 
are--
            (1) financial assistance provided to an individual while 
        the individual is not performing services for the service 
        recipient or through the marketplace platform, or is performing 
        reduced services or reduced hours of service, because of COVID-
        19;
            (2) health care benefits provided to an individual which 
        are related to COVID-19, including testing of the individual 
        for, or for antibodies related to, COVID-19;
            (3) equipment to protect the individual, service 
        recipients, or customers from contracting COVID-19, including 
        masks, gloves, and disinfectants;
            (4) cleaning products or services related to preventing the 
        spread of COVID-19; and
            (5) training, standards, and guidelines or other similar 
        information provided to an individual related to COVID-19.
    (d) Marketplace Platform, etc.--For purposes of this section--
            (1) Marketplace platform operator.--The term ``marketplace 
        platform operator'' means any person operating a marketplace 
        platform.
            (2) Marketplace platform.--The term ``marketplace 
        platform'' means any digital website, mobile application, or 
        similar system that facilitates the provision of goods or 
        services by providers to recipients.
    (e) COVID-19.--For purposes of this section, the term ``COVID-19'' 
means coronavirus disease 2019. Except where the context clearly 
indicates otherwise, any reference in this section to such disease 
shall be treated as including a reference to the virus which causes 
such disease.
    (f) Application.--This section shall only apply to benefits 
provided after March 12, 2020, and before January 1, 2021.

          Subtitle C--CARES Act Clarifications and Corrections

SEC. 221. APPLICATION OF SPECIAL RULES TO MONEY PURCHASE PENSION PLANS.

    (a) In General.--Section 2202(a)(6)(B) of the CARES Act (Public Law 
116-136) is amended by inserting ``, and, in the case of a money 
purchase pension plan, a coronavirus-related distribution which is an 
in-service withdrawal shall be treated as meeting the distribution 
rules of section 401(a) of the Internal Revenue Code of 1986'' before 
the period.
    (b) Effective Date.--The amendment made by this section shall apply 
as if included in the enactment of section 2202 of the CARES Act 
(Public Law 116-136).

SEC. 222. CLARIFICATION OF DELAY IN PAYMENT OF MINIMUM REQUIRED 
              CONTRIBUTIONS.

    Section 3608(a)(1) of the CARES Act (Public Law 116-136) is amended 
by striking ``January 1, 2021'' and inserting ``January 4, 2021''.

SEC. 223. EMPLOYEE CERTIFICATION AS TO ELIGIBILITY FOR INCREASED CARES 
              ACT LOAN LIMITS FROM EMPLOYER PLAN.

    (a) In General.--Section 2202(b) of the CARES Act (Public Law 116-
136) is amended by adding at the end the following new paragraph:
            ``(4) Employee certification.--The administrator of a 
        qualified employer plan may rely on an employee's certification 
        that the requirements of subsection (a)(4)(A)(ii) are satisfied 
        in determining whether the employee is a qualified individual 
        for purposes of this subsection.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the enactment of section 2202(b) of the CARES 
Act (Public Law 116-136).

SEC. 224. ELECTION TO WAIVE APPLICATION OF CERTAIN MODIFICATIONS TO 
              FARMING LOSSES.

    (a) In General.--Section 2303 of the CARES Act is amended by adding 
at the end the following new subsection:
    ``(e) Special Rules With Respect to Farming Losses.--
            ``(1) Election to disregard application of amendments made 
        by subsections (a) and (b).--
                    ``(A) In general.--If a taxpayer who has a farming 
                loss (within the meaning of section 172(b)(1)(B)(ii) of 
                the Internal Revenue Code of 1986) for a taxable year 
                beginning in 2018, 2019, or 2020 makes an election 
                under this paragraph, then--
                            ``(i) the amendments made by subsection (a) 
                        shall not apply to any taxable year beginning 
                        in 2018, 2019, or 2020, and
                            ``(ii) the amendments made by subsection 
                        (b) shall not apply to any net operating loss 
                        arising in any taxable year beginning in 2018, 
                        2019, or 2020.
                    ``(B) Election.--
                            ``(i) In general.--Except as provided in 
                        clause (ii)(II), an election under this 
                        paragraph shall be made in such manner as may 
                        be prescribed by the Secretary. Such election, 
                        once made for any taxable year, shall be 
                        irrevocable for such taxable year.
                            ``(ii) Time for making election.--
                                    ``(I) In general.--An election 
                                under this paragraph shall be made by 
                                the due date (including extensions of 
                                time) for filing the taxpayer's return 
                                for the taxable year.
                                    ``(II) Previously filed returns.--
                                In the case of any taxable year for 
                                which the taxpayer has filed a return 
                                of Federal income tax before the date 
                                of the enactment of the American 
                                Workers, Families, and Employers 
                                Assistance Act which disregards the 
                                amendments made by subsections (a) and 
                                (b), such taxpayer shall be treated as 
                                having made an election under this 
                                paragraph unless the taxpayer modifies 
                                such return to reflect such amendments 
                                by the due date (including extensions 
                                of time) for filing the taxpayer's 
                                return for the first taxable year 
                                ending after the date of the enactment 
                                of the American Workers, Families, and 
                                Employers Assistance Act.
                    ``(C) Regulations.--The Secretary of the Treasury 
                (or the Secretary's delegate) shall issue such 
                regulations and other guidance as may be necessary to 
                carry out the purposes of this paragraph, including 
                regulations and guidance relating to the application of 
                the rules of section 172(a) of the Internal Revenue 
                Code of 1986 (as in effect before the date of the 
                enactment of the CARES Act) to taxpayers making an 
                election under this paragraph.
            ``(2) Revocation of election to waive carryback.--The last 
        sentence of section 172(b)(3) of the Internal Revenue Code of 
        1986 and the last sentence of section 172(b)(1)(B) of such Code 
        shall not apply to any election--
                    ``(A) which was made before the date of the 
                enactment of the American Workers, Families, and 
                Employers Assistance Act, and
                    ``(B) which relates to the carryback period 
                provided under section 172(b)(1)(B) of such Code with 
                respect to any net operating loss arising in taxable 
                years beginning in 2018 or 2019.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 2303 of the CARES Act (Public Law 116-
136).

SEC. 225. OVERSIGHT AND AUDIT REPORTING.

    Section 19010(a)(1) of the CARES Act is amended by striking ``and'' 
at the end of subparagraph (F), by striking ``and'' at the end of 
subparagraph (G), and by adding at the end the following new 
subparagraphs:
                    ``(H) the Committee on Finance of the Senate; and
                    ``(I) the Committee on Ways and Means of the House 
                of Representatives; and''.

TITLE III--SUPPORTING PATIENTS, PROVIDERS, OLDER AMERICANS, AND FOSTER 
                    YOUTH IN RESPONDING TO COVID-19

           Subtitle A--Promoting Access to Care and Services

SEC. 301. MAINTAINING 2021 MEDICARE PART B PREMIUM AND DEDUCTIBLE AT 
              2020 LEVELS CONSISTENT WITH ACTUARIALLY FAIR RATES.

    (a) 2021 Premium and Deductible and Repayment Through Future 
Premiums.--Section 1839(a) of the Social Security Act (42 U.S.C. 
1395r(a)) is amended--
            (1) in the second sentence of paragraph (1), by striking 
        ``(5) and (6)'' and inserting ``(5), (6), and (7)'';
            (2) in paragraph (6)(C)--
                    (A) in clause (i), by striking ``section 
                1844(d)(1)'' and inserting ``subsections (d)(1) and 
                (e)(1) of section 1844''; and
                    (B) in clause (ii), by striking ``paragraph (5)'' 
                and inserting ``paragraphs (5) and (7)''; and
            (3) by adding at the end the following:
    ``(7) In applying this part (including subsection (i) and section 
1833(b)), the monthly actuarial rate for enrollees age 65 and over for 
2021 shall be the same as the monthly actuarial rate for enrollees age 
65 and over for 2020.''.
    (b) Transitional Government Contribution.--Section 1844 of the 
Social Security Act (42 U.S.C. 1395w) is amended--
            (1) in subsection (a), by adding at the end the following 
        new sentence: ``In applying paragraph (1), the amounts 
        transferred under subsection (e)(1) with respect to enrollees 
        described in subparagraphs (A) and (B) of such subsection shall 
        be treated as premiums payable and deposited in the Trust Fund 
        under subparagraphs (A) and (B), respectively, of paragraph 
        (1).''; and
            (2) by adding at the end the following:
    ``(e)(1) For 2021, there shall be transferred from the General Fund 
to the Trust Fund an amount, as estimated by the Chief Actuary of the 
Centers for Medicare & Medicaid Services, equal to the reduction in 
aggregate premiums payable under this part for a month in such year 
(excluding any changes in amounts collected under section 1839(i)) that 
are attributable to the application of section 1839(a)(7) with respect 
to--
    ``(A) enrollees age 65 and over; and
    ``(B) enrollees under age 65.
Such amounts shall be transferred from time to time as appropriate.
    ``(2) Premium increases affected under section 1839(a)(6) shall not 
be taken into account in applying subsection (a).
    ``(3) There shall be transferred from the Trust Fund to the General 
Fund of the Treasury amounts equivalent to the additional premiums 
payable as a result of the application of section 1839(a)(6), excluding 
the aggregate payments attributable to the application of section 
1839(i)(3)(A)(ii)(II).''.
    (c) Additional Transitional Government Contribution.--Section 1844 
of the Social Security Act (42 U.S.C. 1395w), as amended by subsection 
(b)(2), is amended by adding at the end the following:
    ``(f)(1) There shall be transferred from the General Fund of the 
Treasury to the Trust Fund an amount, as estimated by the Chief Actuary 
of the Centers for Medicare & Medicaid Services, equal to amounts paid 
under the advance payment program under section 421.214 of title 42, 
Code of Federal Regulations (or any successor regulation) during the 
period beginning on March 28, 2020, and ending on July 9, 2020.
    ``(2) There shall be transferred from the Trust Fund to the General 
Fund of the Treasury amounts equivalent to the sum of--
            ``(A) the amounts by which claims have offset (in whole or 
        in part) the amount of such advance payments described in 
        paragraph (1); and
            ``(B) the amount of such advance payments that has been 
        repaid (in whole or in part), under the advance payment program 
        under such section 421.214 (or any such successor regulation).
    ``(3) Amounts described in paragraphs (1) and (2) shall be 
transferred from time to time as appropriate.''.
    (d) Indentation Correction.--Section 1839(i)(3)(A)(ii) of the 
Social Security Act (42 U.S.C. 1395r(i)(3)(A)(ii)) is amended by moving 
the indentation of subclause (I) two ems to the right.

SEC. 302. IMPROVEMENTS TO THE MEDICARE HOSPITAL ACCELERATED AND ADVANCE 
              PAYMENTS PROGRAMS DURING THE COVID-19 PUBLIC HEALTH 
              EMERGENCY.

    (a) Part A.--
            (1) Repayment periods.--Section 1815(f)(2)(C) of the Social 
        Security Act (42 U.S.C. 1395g(f)(2)(C)) is amended--
                    (A) in clause (i), by striking ``120 days'' and 
                inserting ``270 days''; and
                    (B) in clause (ii), by striking ``12 months'' and 
                inserting ``18 months''.
            (2) Authority for discretion.--Section 1815(f)(2)(A)(ii) of 
        the Social Security Act (42 U.S.C. 1395g(f)(2)(A)(ii)) is 
        amended by inserting ``(or, with respect to requests submitted 
        to the Secretary on or after July 9, 2020, may)''after 
        ``shall.''.
    (b) Part B.--In carrying out the advance payments program described 
in section 421.214 of title 42, Code of Federal Regulations (or a 
successor regulation), the Secretary of Health and Human Services, in 
the case of a payment made under such program during the emergency 
period described in section 1135(g)(1)(B) of the Social Security Act 
(42 U.S.C. 1320b-5(g)(1)(B)), upon request of the supplier receiving 
such payment, shall--
            (1) provide up to 270 days before claims are offset to 
        recoup the payment; and
            (2) allow not less than 14 months from the date of the 
        first advance payment before requiring that the outstanding 
        balance be paid in full.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Coronavirus Aid, Relief, 
and Economic Security Act (Public Law 116-136).
    (d) Implementation.--Notwithstanding any other provision of law, 
the Secretary of Health and Human Services may implement the provisions 
of, and the amendments made by, this section by program instruction or 
otherwise.

SEC. 303. AUTHORITY TO EXTEND MEDICARE TELEHEALTH WAIVERS.

    (a) Authority.--Section 1834(m) of the Social Security Act (42 
U.S.C. 1395m(m)) is amended by adding at the end the following new 
paragraph:
            ``(9) Authority to extend telehealth waivers and 
        policies.--
                    ``(A) Authority.--Notwithstanding the preceding 
                provisions of this subsection and section 1135, subject 
                to subparagraph (B), if the emergency period under 
                section 1135(g)(1)(B) expires prior to December 31, 
                2021, the authority provided the Secretary under 
                section 1135(b)(8) to waive or modify requirements with 
                respect to a telehealth service, and modifications of 
                policies with respect to telehealth services made by 
                interim final rule applicable to such period, shall be 
                extended through December 31, 2021.
                    ``(B) No requirement to extend.-- Nothing in 
                subparagraph (A) shall require the Secretary to extend 
                any specific waiver or modification or modifications of 
                policies that the Secretary does not find appropriate 
                for extension.
                    ``(C) Implementation.--Notwithstanding any 
                provision of law, the provisions of this paragraph may 
                be implemented by interim final rule, program 
                instructions or otherwise.''.
    (b) MedPAC Evaluation and Report.--
            (1) Study.--
                    (A) In general.--The Medicare Payment Advisory 
                Commission (in this subsection referred to as the 
                ``Commission'') shall conduct an evaluation of--
                            (i) the expansions of telehealth services 
                        under part B of title XVII of the Social 
                        Security Act related to the COVID-19 public 
                        health emergency described in section 
                        1135(g)(1)(B) of such Act (42 U.S.C. 1320b-
                        5(g)(1)(B)); and
                            (ii) the appropriate treatment of such 
                        expansions after the expiration of such public 
                        health emergency.
                    (B) Analysis.--The evaluation under subparagraph 
                (A) shall include an analysis of each the following:
                            (i) Which, if any, of such expansions 
                        should be continued after the expiration of the 
                        such public health emergency,
                            (ii) Whether any such continued expansions 
                        should be limited to, or differentially applied 
                        to, clinicians participating in certain value-
                        based payment models.
                            (iii) How Medicare should pay for 
                        telehealth services after the expiration of 
                        such public health emergency, and the 
                        implications of payment approaches on aggregate 
                        Medicare program spending,
                            (iv) Medicare program integrity and 
                        beneficiary safeguards that may be warranted 
                        with the coverage of telehealth services.
                            (v) The implications of expanded Medicare 
                        coverage of telehealth services for beneficiary 
                        access to care and the quality of care provided 
                        via telehealth.
                            (vi) Other areas determined appropriate by 
                        the Commission.
            (2) Report.--Not later than June 15, 2021, the Commission 
        shall submit to Congress a report containing the results of the 
        evaluation conducted under paragraph (1), together with 
        recommendations for such legislation and administrative action 
        as the Commission determines appropriate.
    (c) HHS Provision of Information and Study and Report.--
            (1) Pre-covid-19 public health emergency telehealth 
        authority.--Not later than 3 months after the date of enactment 
        of this Act, the Secretary of Health and Human Services (in 
        this subsection referred to as the ``Secretary'') shall make 
        available on the internet website of the Centers for Medicare & 
        Medicaid Services information describing the requirements 
        applicable to telehealth services and other virtual services 
        under the original Medicare fee-for-service program under parts 
        A and B of title XVIII of the Social Security Act (42 U.S.C. 
        1395 et seq.) and the Medicare Advantage program under part C 
        of such title prior to the waiver or modification of such 
        requirements during the emergency period described in section 
        1135(g)(1)(B) of the Social Security Act (42 U.S.C. 1320b-
        5(g)(1)(B)), as established by statute, regulation, and sub-
        regulatory guidance under such title.
            (2) Study and report.--
                    (A) Study.--The Secretary shall conduct a study on 
                the impact of telehealth and other virtual services 
                furnished under the Medicare program under title XVIII 
                of the Social Security Act (42 U.S.C. 1395 et seq.) 
                during the emergency period described in section 
                1135(g)(1)(B) of such Act (42 U.S.C. 1320b-5(g)(1)(B)). 
                In conducting such study, the Secretary shall--
                            (i) assess the impact of such services on 
                        access to care, health outcomes, and spending 
                        by type of physician, practitioner, or other 
                        entity, and by patient demographics and other 
                        characteristics that include--
                                    (I) age, gender, race, and type of 
                                eligibility for the Medicare program;
                                    (II) dual eligibility for both the 
                                Medicare program and the Medicaid 
                                program under title XIX of such Act (42 
                                U.S.C. 1396 et seq.);
                                    (III) residing in an area of low-
                                population density or a health 
                                professional shortage area (as defined 
                                in section 332(a)(1)(A) of the Public 
                                Health Service Act (42 U.S.C. 
                                254e(a)(1)(A)));
                                    (IV) diagnoses, such as a diagnosis 
                                of COVID-19, a chronic condition, or a 
                                mental health disorder or substance use 
                                disorder;
                                    (V) telecommunication modality 
                                used, including extent to which the 
                                services are furnished using audio-only 
                                technology;
                                    (VI) residing in a State other than 
                                the State in which the furnishing 
                                physician, practitioner, or other 
                                entity is located; and
                                    (VII) other characteristics and 
                                information determined appropriate by 
                                the Secretary; and
                            (ii) to the extent feasible, assess such 
                        impact based on--
                                    (I) the type of technology used to 
                                furnish the service;
                                    (II) the extent to which patient 
                                privacy is protected;
                                    (III) the extent to which 
                                documented or suspected fraud or abuse 
                                occurred; and
                                    (IV) patient satisfaction.
                    (B) Use of information.--The Secretary may use 
                reliable non-governmental sources of information in 
                assessing the impact of characteristics described in 
                subparagraph (A) under the study.
                    (C) Report.--
                            (i) Interim provision of information.--The 
                        Secretary shall, as determined appropriate, 
                        periodically during such emergency period, post 
                        on the internet website of the Centers for 
                        Medicare & Medicaid services data on 
                        utilization of telehealth and other virtual 
                        services under the Medicare program and the 
                        impact of characteristics described in 
                        subparagraph (A) on such utilization.
                            (ii) Report.--Not later than 15 months 
                        after date of enactment of this Act, the 
                        Secretary shall submit to Congress a report on 
                        the study conducted under subparagraph (A), 
                        together with recommendations for such 
                        legislation and administrative action as the 
                        Secretary determines appropriate.

SEC. 304. EXTENDING MEDICARE TELEHEALTH FLEXIBILITIES FOR FEDERALLY 
              QUALIFIED HEALTH CENTERS AND RURAL HEALTH CLINICS.

    (a) In General.--Section 1834(m) of the Social Security Act (42 
U.S.C. 1395m(m)) is amended--
            (1) in paragraph (4)(C)--
                    (A) in clause (i), in the matter preceding 
                subclause (I), by striking ``and (7)'' and inserting 
                ``(7), and (8)''; and
                    (B) in clause (ii)(X), by inserting ``or paragraph 
                (8)(A)(i)'' before the period; and
            (2) in paragraph (8)--
                    (A) in the paragraph heading by inserting ``and for 
                an additional period after'' after ``during '';
                    (B) in subparagraph (A)--
                            (i) in the matter preceding clause (i), by 
                        inserting ``and the 5-year period beginning on 
                        the first day after the end of such emergency 
                        period'' after ``1135(g)(1)(B)'';
                            (ii) in clause (ii), by striking ``and'' at 
                        the end;
                            (iii) by redesignating clause (iii) as 
                        clause (iv); and
                            (iv) by inserting after clause (ii) the 
                        following new clause:
                            ``(iii) the geographic requirements 
                        described in paragraph (4)(C)(i) shall not 
                        apply with respect to such a telehealth 
                        service; and'';
                    (C) in subparagraph (B)(i)--
                            (i) in the first sentence, by inserting 
                        ``and the 5-year period beginning on the first 
                        day after the end of such emergency period'' 
                        before the period; and
                            (ii) in the third sentence, by striking 
                        ``program instruction or otherwise'' and 
                        inserting ``interim final rule, program 
                        instruction, or otherwise''; and
                    (D) by adding at the end the following new 
                subparagraph:
                    ``(C) Requirement during additional period.--
                            ``(i) In general.--During the 5-year period 
                        beginning on the first day after the end of the 
                        emergency period described in section 
                        1135(g)(1)(B), payment may only be made under 
                        this paragraph for a telehealth service 
                        described in subparagraph (A)(i) that is 
                        furnished to an eligible telehealth individual 
                        if such service is furnished by a qualified 
                        provider (as defined in clause (ii)).
                            ``(ii) Definition of qualified provider.--
                        For purposes of this subparagraph, the term 
                        `qualified provider' means, with respect to a 
                        telehealth service described in subparagraph 
                        (A)(i) that is furnished to an eligible 
                        telehealth individual, a Federally qualified 
                        health center or rural health clinic that 
                        furnished to such individual, during the 3-year 
                        period ending on the date the telehealth 
                        service was furnished, an item or service in 
                        person for which--
                                    ``(I) payment was made under this 
                                title; or
                                    ``(II) such payment would have been 
                                made if such individual were entitled 
                                to, or enrolled for, benefits under 
                                this title at the time such item or 
                                service was furnished.''.
    (b) Effective Date.--The amendments made by this section (other 
than the amendment made by subsection (a)(2)(D)) shall take effect as 
if included in the enactment of the Coronavirus Aid, Relief, and 
Economic Security Act (Public Law 116-136).

SEC. 305. TEMPORARY CARRYOVER FOR HEALTH AND DEPENDENT CARE FLEXIBLE 
              SPENDING ARRANGEMENTS.

    (a) Increase in Carryover for Health Flexible Spending 
Arrangements.--A plan or other arrangement that otherwise satisfies all 
of the applicable requirements of sections 106 and 125 of the Internal 
Revenue Code of 1986 (including any rules or regulations thereunder) 
shall not fail to be treated as a cafeteria plan or health flexible 
spending arrangement merely because such plan or arrangement permits 
participants to carry over an amount not in excess of $2,750 of unused 
benefits or contributions remaining in a health flexible spending 
arrangement from the plan year ending in 2020 to the plan year ending 
in 2021.
    (b) Carryover for Dependent Care Flexible Spending Arrangements.--A 
plan or other arrangement that otherwise satisfies all applicable 
requirements of sections 106, 125, and 129 of the Internal Revenue Code 
of 1986 (including any rules or regulations thereunder) shall not fail 
to be treated as a cafeteria plan or dependent care flexible spending 
arrangement merely because such plan or arrangement permits 
participants to carry over (under rules similar to the rules applicable 
to health flexible spending arrangements) an amount, not in excess of 
the amount in effect under section 129(a)(2)(A) of such Code, of unused 
benefits or contributions remaining in a dependent care flexible 
spending arrangement from the plan year ending in 2020 to the plan year 
ending in 2021.
    (c) Retroactive Application.--An employer shall be permitted to 
amend its cafeteria plan to effectuate the carry over allowed under 
subsection (a) or (b), provided that such amendment--
            (1) is adopted not later than the last day of the plan year 
        ending in 2020; and
            (2) provides that the carry over allowed under subsection 
        (a) or (b) shall be in effect as of the first day of the plan 
        year ending in 2020.
    (d) Definitions.--Any term used in this section which is also used 
in section 106, 125, or 129 of the Internal Revenue Code of 1986 or the 
rules or regulations thereunder shall have the same meaning as when 
used in such section or rules or regulations.

SEC. 306. ON-SITE EMPLOYEE CLINICS.

    (a) In General.--Paragraph (1) of section 223(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(D) Special rule for qualified items and 
                services.--
                            ``(i) In general.--For purposes of 
                        subparagraph (A)(ii), an individual shall not 
                        be treated as covered under a health plan 
                        described in subclauses (I) and (II) of such 
                        subparagraph merely because the individual is 
                        eligible to receive, or receives, qualified 
                        items and services--
                                    ``(I) at a healthcare facility 
                                located at a facility owned or leased 
                                by the employer of the individual (or 
                                of the individual's spouse), or
                                    ``(II) at a healthcare facility 
                                operated primarily for the benefit of 
                                employees of the employer of the 
                                individual (or of the individual's 
                                spouse).
                            ``(ii) Qualified items and services 
                        defined.--For purposes of this subparagraph, 
                        the term `qualified items and services' means 
                        the following:
                                    ``(I) Physical examination.
                                    ``(II) Immunizations, including 
                                injections of antigens provided by 
                                employees.
                                    ``(III) Drugs or biologicals other 
                                than a prescribed drug (as such term is 
                                defined in section 213(d)(3)).
                                    ``(IV) Treatment for injuries 
                                occurring in the course of employment.
                                    ``(V) Preventive care for chronic 
                                conditions (as defined in clause (iv)).
                                    ``(VI) Management of chronic 
                                conditions or diseases.
                                    ``(VII) Drug testing.
                                    ``(VIII) Hearing or vision 
                                screenings and related services.
                                    ``(IX) Testing, vaccines, or 
                                treatments for the virus SARS-CoV-2 or 
                                coronavirus disease 2019 (COVID-19).
                            ``(iii) Aggregation.--For purposes of 
                        clause (i), all persons treated as a single 
                        employer under subsection (b), (c), (m), or (o) 
                        of section 414 shall be treated as a single 
                        employer.
                            ``(iv) Preventive care for chronic 
                        conditions.--For purposes of this subparagraph, 
                        the term `preventive care for chronic 
                        conditions' means any item or service specified 
                        in the Appendix of Internal Revenue Service 
                        Notice 2019-45 which is prescribed to treat an 
                        individual diagnosed with the associated 
                        chronic condition specified in such Appendix 
                        for the purpose of preventing the exacerbation 
                        of such chronic condition or the development of 
                        a secondary condition, including any amendment, 
                        addition, removal, or other modification made 
                        by the Secretary (pursuant to the authority 
                        granted to the Secretary under paragraph 
                        (2)(C)) to the items or services specified in 
                        such Appendix subsequent to the date of 
                        enactment of this subparagraph.
                            ``(v) Termination.--This subparagraph shall 
                        not apply to any taxable year beginning after 
                        December 31, 2021.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.

SEC. 307. SUPPORT FOR OLDER FOSTER YOUTH.

    (a) Funding Increases.--The dollar amount specified in section 
477(h)(1) of the Social Security Act (42 U.S.C. 677(h)(1)) for fiscal 
year 2020 is deemed to be $193,000,000.
    (b) Programmatic Flexibility.--During the COVID-19 public health 
emergency:
            (1) Suspension of certain requirements under the education 
        and training voucher program.--The Secretary may allow a State 
        to waive the applicability of the requirement in section 
        477(i)(3) of the Social Security Act (42 U.S.C. 677(i)(3)) that 
        a youth must be enrolled in a postsecondary education or 
        training program or making satisfactory progress toward 
        completion of that program if a youth is unable to meet these 
        requirements due to the public health emergency.
            (2) Authority to waive limitations on percentage of funds 
        used for housing assistance and eligibility for such 
        assistance.--Notwithstanding subsections (b)(3)(B) and 
        (b)(3)(C) of section 477 of the Social Security Act (42 U.S.C. 
        677), a State may--
                    (A) use more than 30 percent of the amounts paid to 
                the State from its allotment under subsection (c) of 
                such section for a fiscal year for room or board 
                payments; and
                    (B) expend amounts paid to the State from its 
                allotment under subsection (c) of such section for a 
                fiscal year for room or board for youth who have 
                attained age 18, are no longer in foster care or 
                otherwise eligible for services under such section, and 
                experienced foster care at 14 years of age or older.
    (c) Special Rules.--
            (1) Nonapplication of matching funds requirement for 
        increased funding.--With respect to the amount allotted to a 
        State under section 477(c)(1) of the Social Security Act (42 
        U.S.C. 677(c)(1)) for fiscal year 2020, the Secretary shall 
        apply section 474(a)(4)(A)(i) of such Act (42 U.S.C. 
        674(a)(4)(A)(i)) to the additional amount of such allotment 
        resulting from the deemed increase in the dollar amount 
        specified in section 477(h)(1) of such Act (42 U.S.C. 
        677(h)(1)) for fiscal year 2020 under subsection (a) by 
        substituting ``100 percent'' for ``80 percent''.
            (2) No reservation for evaluation, technical assistance, 
        performance measurement, and data collection activities.--
        Section 477(g)(2) of such Act (42 U.S.C. 677(g)(2)) shall not 
        apply to the portion of the deemed dollar amount for section 
        477(h)(1) of such Act (42 U.S.C. 677(h)(1)) for fiscal year 
        2020 under subsection (a) that exceeds the dollar amount 
        specified in that section for such fiscal year.
    (d) Definitions.--In this section:
            (1) COVID-19 public health emergency.--The term ``COVID-19 
        public health emergency'' means the public health emergency 
        declared by the Secretary pursuant to section 319 of the Public 
        Health Service Act on January 31, 2020, entitled 
        ``Determination that a Public Health Emergency Exists 
        Nationwide as the Result of the 2019 Novel Coronavirus'' and 
        includes any renewal of such declaration pursuant to such 
        section 319.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of Health and Human Services.

SEC. 308. COURT IMPROVEMENT PROGRAM.

    (a) Temporary Funding Increases.--Out of any money in the Treasury 
of the United States not otherwise appropriated, there are appropriated 
to the Secretary, $10,000,000 for fiscal year 2020 for making grants in 
accordance with this section to the highest State courts described in 
section 438 of the Social Security Act (42 U.S.C. 629h). Grants made 
under this section shall be considered to be Court Improvement Program 
grants made under such section 438, subject to the succeeding 
provisions of this section.
    (b) Distribution of Funds.--
            (1) In general.--From the amount appropriated under 
        subsection (a), the Secretary shall--
                    (A) reserve up to $500,000 for Tribal court 
                improvement activities; and
                    (B) pay from the amount remaining after the 
                application of subparagraph (A), a grant to each 
                highest State court that is approved to receive a grant 
                under section 438 of the Social Security Act for the 
                purpose described in subsection (a)(3) of that section 
                for fiscal year 2020 .
            (2) Amount.--The amount of the grant awarded to a highest 
        State court under this section is equal to the sum of--
                    (A) $85,000; and
                    (B) the amount that bears the same ratio to the 
                amount appropriated under subsection (a) that remains 
                after the application of paragraph (1)(A) and 
                subparagraph (A) of this paragraph, as the number of 
                individuals in the State who have not attained 21 years 
                of age bears to the total number of such individuals in 
                all States (based on the most recent year for which 
                data are available from the Bureau of the Census).
            (3) Other rules.--
                    (A) In general.--The grants awarded to the highest 
                State courts under this section shall be in addition to 
                any grants made to such courts under section 438 of 
                such Act for any fiscal year.
                    (B) No matching requirement.--The limitation on the 
                use of funds specified in section 438(d) of such Act 
                (42 U.S.C. 629h(d)) shall not apply to the grants 
                awarded under this section.
                    (C) No additional application.--The Secretary shall 
                award grants to the highest State courts under this 
                section without requiring such courts to submit an 
                additional application.
                    (D) Reports.--The Secretary may establish reporting 
                criteria specific to the grants awarded under this 
                section.
                    (E) Redistribution of funds.--If a highest State 
                court does not accept a grant awarded under this 
                section, or does not agree to comply with any reporting 
                requirements imposed under subparagraph (D) or the use 
                of funds requirements specified in subsection (c), the 
                Secretary shall redistribute the grant funds that would 
                have been awarded to that court among the other highest 
                State courts that are awarded grants under this section 
                and agree to comply with such reporting and use of 
                funds requirements.
    (c) Use of Funds.--A highest State court awarded a grant under this 
section shall use the grant funds to address needs stemming from the 
COVID-19 public health emergency, which may include any of the 
following:
            (1) Technology investments to facilitate the transition to 
        remote hearings for dependency courts when necessary as a 
        direct result of the COVID-19 public health emergency.
            (2) Training for judges, attorneys, and caseworkers on 
        facilitating and participating in remote technology hearings 
        that still comply with due process, meet Congressionally 
        mandated requirements, ensure child safety and well-being, and 
        help inform judicial decision-making.
            (3) Programs to help families address aspects of the case 
        plan to avoid delays in legal proceedings that would occur as a 
        direct result of the COVID-19 public health emergency.
            (4) Other purposes to assist courts, court personnel, or 
        related staff related to the COVID-19 public health emergency.
    (d) Definitions.--In this section:
            (1) COVID-19 public health emergency.--The term ``COVID-19 
        public health emergency'' means the public health emergency 
        declared by the Secretary pursuant to section 319 of the Public 
        Health Service Act on January 31, 2020, entitled 
        ``Determination that a Public Health Emergency Exists 
        Nationwide as the Result of the 2019 Novel Coronavirus'' and 
        includes any renewal of such declaration pursuant to such 
        section 319.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of Health and Human Services.

Subtitle B--Emergency Support and COVID-19 Protection for Nursing Homes

SEC. 311. DEFINITIONS.

    In this subtitle:
            (1) COVID-19.--The term ``COVID-19'' means the 2019 Novel 
        Coronavirus or 2019-nCoV.
            (2) COVID-19 public health emergency period.--The term 
        ``COVID-19 public health emergency period'' means 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.
            (3) Nursing facility.--The term ``nursing facility'' has 
        the meaning given that term in section 1919(a) of the Social 
        Security Act (42 U.S.C. 1396r(a)).
            (4) Participating provider.--The term ``participating 
        provider'' means a skilled nursing facility or a nursing 
        facility that has been assigned a national provider identifier 
        number by the Secretary and has executed an agreement to 
        participate in the Medicare program established under title 
        XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) or 
        the Medicaid program established under title XIX of such Act 
        (42 U.S.C. 1396 et seq.).
            (5) Secretary.--The term ``Secretary'' means the Secretary 
        of Health and Human Services.
            (6) Skilled nursing facility.--The term ``skilled nursing 
        facility'' has the meaning given that term in section 1819(a) 
        of the Social Security Act (42 U.S.C. 1395i-3(a)).
            (7) State.--Except as otherwise provided, the term 
        ``State'' has the meaning given such term for purposes of title 
        XIX of the Social Security Act (42 U.S.C. 1396 et seq.).

SEC. 312. ESTABLISHING COVID-19 STRIKE TEAMS FOR NURSING FACILITIES.

    (a) In General.--The Secretary is authorized to establish and 
support the operation of strike teams comprised of individuals with 
relevant skills, qualifications, and experience to respond to COVID-19-
related crises in participating providers during the COVID-19 public 
health emergency period, based on data reported by such providers to 
the Centers for Disease Control and Prevention.
    (b) Mission and Composition of Strike Teams.--
            (1) In general.--Strike teams established by the Secretary 
        may include assessment, testing, and clinical teams, and a 
        mission for each such team may include performing medical 
        examinations, conducting COVID-19 testing, and assisting 
        participating providers with the implementation of infection 
        control practices (such as quarantine, isolation, or 
        disinfection procedures).
            (2) Letter of authorization.--Strike teams and members of 
        such teams shall be subject to the Secretary's oversight and 
        direction and the Secretary may issue a letter of authorization 
        to team members describing--
                    (A) the individual's designation to serve on 1 or 
                more teams under an emergency proclamation by the 
                Secretary;
                    (B) the mission of the team;
                    (C) the authority of the individual to perform the 
                team mission;
                    (D) the individual's authority to access places, 
                persons, and materials necessary for the team member's 
                performance of the team's mission;
                    (E) the requirement that team members maintain the 
                confidentiality of patient information shared with such 
                individuals by a participating provider; and
                    (F) the required security background checks that 
                the individual has passed.
            (3) Secretarial oversight.--The Secretary may, at any time, 
        disband any strike team and rescind the letter of authorization 
        for any team member.
            (4) Team and member authority.--A team and team member may 
        not use the letter of authorization described in paragraph (2) 
        for any purpose except in connection with the team's mission of 
        acting in good faith to promote resident and employee safety in 
        participating providers in which COVID-19 is confirmed to be 
        present.
            (5) Administration.--The Secretary, in consultation with 
        the Director of the Centers for Disease Control and Prevention, 
        may establish protocols and procedures for requesting the 
        assistance of a strike team established under this section and 
        any other procedures deemed necessary for the team's operation.
            (6) Supplementation of other response efforts.--Strike 
        teams established by the Secretary under this section shall 
        supplement and not supplant response efforts carried out by a 
        State strike team or a technical assistance team established by 
        the Secretary during the COVID-19 public health emergency 
        period

SEC. 313. PROMOTING COVID-19 TESTING AND INFECTION CONTROL IN NURSING 
              FACILITIES.

    (a) Nursing Home Protections.--The Secretary, in consultation with 
the Elder Justice Coordinating Council, is authorized during the COVID-
19 public health emergency period to enhance efforts by participating 
providers to respond to COVID-19, including through--
            (1) development of online training courses for personnel of 
        participating providers, survey agencies, the long-term care 
        ombudsman of each State, and other individuals to facilitate 
        the implementation of subsection (b);
            (2) enhanced diagnostic testing of visitors to, personnel 
        of, and residents of, participating providers in which measures 
        of COVID-19 in the community support more frequent testing for 
        COVID-19;
            (3) development of training materials for personnel of 
        participating providers, the long-term care ombudsman of each 
        State, and other individuals to facilitate the implementation 
        of subsection (c); and
            (4) providing support to participating providers in areas 
        deemed by the Secretary to require additional assistance due to 
        the presence COVID-19 infections.
    (b) Training on Best Practices in Infection Control and 
Prevention.--
            (1) In general.--The Secretary shall develop training 
        courses on infection control and prevention, including 
        cohorting, strategies and use of telehealth to mitigate the 
        transmission of COVID-19 in participating providers during the 
        COVID-19 public health emergency period.
            (2) Development.--To the extent practicable, the training 
        programs developed by the Secretary under this subsection shall 
        use best practices in infection control and prevention.
            (3) Coordination with other federal entities.--The 
        Secretary shall seek input as appropriate on the training 
        courses developed under this subsection from the Elder Justice 
        Coordinating Council and the Director of the Centers for 
        Disease Control and Prevention.
            (4) Interactive website.--The Secretary is authorized to 
        create an interactive website to disseminate training materials 
        and related information in the areas of infection control and 
        prevention, for purposes of carrying out this subsection during 
        the COVID-19 public health emergency period.

SEC. 314. PROMOTING TRANSPARENCY IN COVID-19 REPORTING BY NURSING 
              FACILITIES.

    Not later than 10 days after the date of enactment of this Act, and 
at least weekly thereafter during the COVID-19 public health emergency 
period, the Secretary shall provide the Governor of each State with a 
list of all participating providers in the State with respect to which 
the reported cases of COVID-19 in visitors to, personnel of, and 
residents of, such providers increased during the previous week (or, in 
the case of the first such list, during the 10-day period beginning on 
the date of enactment of this Act).

SEC. 315. FUNDING.

    The Secretary may use amounts appropriated for COVID-19 response 
and related activities pursuant to the CARES Act (Public Law 116-136) 
and subsequently enacted legislation to carry out this subtitle.

  TITLE IV--ADDITIONAL FLEXIBILITY AND ACCOUNTABILITY FOR CORONAVIRUS 
    RELIEF FUND PAYMENTS AND STATE TAX CERTAINTY FOR EMPLOYEES AND 
                               EMPLOYERS

SEC. 401. EXPANSION OF ALLOWABLE USE OF CORONAVIRUS RELIEF FUND 
              PAYMENTS BY STATES AND TRIBAL AND LOCAL GOVERNMENTS.

    (a) In General.--Section 601(d) of the Social Security Act (42 
U.S.C. 801(d)) is amended to read as follows:
    ``(d) Use and Availability of Funds.--
            ``(1) Allowable uses.--A State, Tribal government, or unit 
        of local government shall use the funds provided under a 
        payment made under this section only for the following 
        purposes:
                    ``(A) COVID-19 costs.--During the period that 
                begins on March 1, 2020, and ends on September 30, 2021 
                (or, in the case of a State or government described in 
                clause (iii) of subparagraph (B), the date determined 
                for the State or government under such clause), to pay 
                costs of the State, Tribal government, or unit of local 
                government that--
                            ``(i) are necessary expenditures incurred 
                        due to the public health emergency with respect 
                        to the Coronavirus Disease 2019 (COVID-19); and
                            ``(ii) were not accounted for in the budget 
                        most recently approved as of March 27, 2020, 
                        for the State or government.
                    ``(B) Revenue shortfall.--
                            ``(i) In general.--Subject to clause (iv), 
                        during the period that begins on March 1, 2020, 
                        and ends on September 30, 2021 (or, in the case 
                        of a State or government described in clause 
                        (iii), the date determined for the State or 
                        government under such clause), to fund 
                        operations of the State or government if the 
                        State or government--
                                    ``(I) has a revenue shortfall 
                                amount for the State or government 
                                fiscal year for 2020 or 2021; and
                                    ``(II) certifies to the Secretary 
                                that the State or government has 
                                distributed at least 25 percent of the 
                                total amount of the payments received 
                                by the State or government under this 
                                section to localities within the 
                                jurisdiction of the State or government 
                                or that there are no localities within 
                                the jurisdiction of the State or 
                                government.
                            ``(ii) Revenue shortfall amount.--For 
                        purposes of this subparagraph, the revenue 
                        shortfall amount for a State or government and 
                        a State or government fiscal year is the 
                        amount, if any, by which--
                                    ``(I) the total amount of State or 
                                government revenue from taxes, fees, or 
                                sources other than funds provided under 
                                a payment made under this section or 
                                another intergovernmental transfer of 
                                funds from the Federal Government 
                                collected for such fiscal year; is less 
                                than
                                    ``(II) the total amount of such 
                                revenue collected for the State or 
                                government fiscal year for 2019.
                            ``(iii) Special rule.--In the case of a 
                        State or government that has a fiscal year for 
                        2021 that ends after June 30, 2021, the date 
                        determined for such State or government under 
                        this clause is the date that is 90 days after 
                        the last day of the State or government fiscal 
                        year for 2021.
                            ``(iv) Limitation.--The amount of funds 
                        paid to or distributed to a State, Tribal 
                        government, or unit of local government under 
                        this section that may be used by the State or 
                        government for the purpose permitted under 
                        clause (i) shall not exceed the lesser of--
                                    ``(I) 25 percent of the total 
                                amount of such funds; and
                                    ``(II) the sum of the revenue 
                                shortfall amounts determined for the 
                                State or government for fiscal years 
                                2020 and 2021 under clause (ii).
            ``(2) Prohibited uses.--No State, Tribal government, or 
        unit of local government may use funds provided under a payment 
        made under this section for any of the following purposes:
                    ``(A) To make a deposit into, or reimburse, any 
                State or government fund that finances pensions or 
                other postemployment benefits for current or former 
                employees of the State or government.
                    ``(B) To satisfy any obligation or liability of the 
                State or government with respect to a pension or other 
                postemployment benefit fund, plan, or program for 
                current or former employees of the State or government.
                    ``(C) To augment any amount paid, or benefit 
                provided under, a pension or other postemployment 
                benefit fund, plan, or program for current or former 
                employees of the State or government.
                    ``(D) To make a deposit into, or reimburse a 
                withdrawal from, a budget stabilization fund, budget 
                reserve account, or other `rainy day' or reserve fund 
                of the State or government established to provide a 
                source of funding for operations of the State or 
                government during a revenue downturn or other 
                unanticipated shortfall and accounted for in the budget 
                most recently approved as of March 27, 2020, for the 
                State or government.
                    ``(E) To participate in litigation in which an 
                officer of the State or government is a party in the 
                officer's personal capacity.
                    ``(F) To undertake to--
                            ``(i) influence the passage or defeat of 
                        any legislation by the Congress of the United 
                        States, or by any State or local legislative 
                        body; or
                            ``(ii) improve the public image of an 
                        officer of the State or government.
            ``(3) Maintenance of effort.--In accordance with guidance 
        from the Secretary issued before, on, or after the date of 
        enactment of the American Workers, Families, and Employers 
        Assistance Act), any amount from a payment made under this 
        section to a State, Tribal government, or unit of local 
        government that is distributed by such entity to a unit of 
        general local government below the level of such entity shall 
        supplement, and not supplant, any non-Federal funds that such 
        entity would otherwise provide, distribute, or use for 
        assistance to such unit of general local government.
            ``(4) Availability.--Funds paid or distributed to a State, 
        Tribal government, or unit of local government under this 
        section that are obligated for an allowable use under paragraph 
        (1) before October 1, 2021 (or, in the case of a State or 
        government described in clause (iii) of subparagraph (B) of 
        such paragraph, the day after the date determined for the State 
        or government under such clause), shall remain available until 
        expended.
            ``(5) Application to distributions to localities.--
                    ``(A) In general.--The allowable and prohibited 
                uses of funds, maintenance of effort, and availability 
                rules that apply to funds provided under a payment made 
                under this section to a State, Tribal government, or 
                unit of local government, and all other limitations or 
                restrictions which apply to such funds, shall apply in 
                the same manner and to the same extent to any funds 
                from such payment which a State or government 
                distributes to a locality.
                    ``(B) Limitation on additional conditions.--A 
                State, Tribal government, or unit of local government 
                shall not impose any condition, requirement, or 
                restriction on a distribution to a locality of funds 
                provided to the State or government under a payment 
                made under this section other than as necessary to 
                ensure the locality uses the funds distributed in 
                accordance with the limitations, restrictions, and 
                requirements applicable under subparagraph (A).''.
    (b) Additional Amendments.--Section 601 of such Act is further 
amended--
            (1) in subsection (f)--
                    (A) by redesignating paragraphs (3) and (4) as 
                paragraphs (4) and (5), respectively; and
                    (B) by inserting after paragraph (2) the following 
                new paragraph:
            ``(3) Audit risk factors.--In determining whether to 
        conduct an audit of the use of funds paid to a State, Tribal 
        government, or unit of local government under this section 
        (including any such funds distributed to a locality), the 
        Inspector General of the Department of the Treasury shall 
        prioritize auditing States or governments that--
                    ``(A) have not distributed at least 25 percent of 
                the total amount of the payments received by the State 
                or government under this section to localities within 
                the jurisdiction of the State or government, if any; or
                    ``(B) have imposed a condition, requirement, or 
                restriction on funds distributed to a locality which 
                the Inspector General has reason to believe violates 
                subsection (d)(5)(B).''.
            (2) in subsection (g)--
                    (A) by redesignating paragraphs (3) through (5) as 
                paragraphs (5) through (7), respectively; and
                    (B) by inserting after paragraph (2) the following 
                new paragraphs:
            ``(3) Locality.--The term `locality' means, with respect to 
        a State, Tribal government, or unit of local government, a 
        county, municipality, town, township, village, parish, borough, 
        or other unit of general government below the level of the 
        State, Tribal government, or unit of local government (as 
        applicable) with a population of 500,000 or less.
            ``(4) Other postemployment benefits.--The term `other 
        postemployment benefits' includes postemployment health care 
        benefits, regardless of the type of plan that provides them, 
        and all postemployment benefits provided separately from a 
        pension plan, excluding benefits defined as termination offers 
        and benefits.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of section 601 of the Social 
Security Act, as added by section 5001(a) of the CARES Act (Public Law 
116-136).

SEC. 402. ACCOUNTABILITY FOR THE DISBURSEMENT AND USE OF STATE OR 
              GOVERNMENT RELIEF PAYMENTS.

    (a) Data on Disbursement and Use of Payments From the Coronavirus 
Relief Fund.--Pursuant to the authority provided in section 601(f) of 
the Social Security Act (42 U.S.C. 801(f)), as added by section 5001(a) 
of the CARES Act (Public Law 116-136) and amended by section 401(b), 
the Inspector General of the Department of the Treasury shall compile 
data on the disbursement and use of funds made available from each 
payment made by the Secretary of the Treasury from the Coronavirus 
Relief Fund established under section 601 of the Social Security Act 
(42 U.S.C. 801) to States, the District of Columbia, territories, 
Tribal governments, and directly to units of local government under 
section 601(b)(2) of such Act (in this section referred to as a ``State 
or government relief payment'').
    (b) Reporting on Uses of Relief Funds.--
            (1) In general.--Each recipient of a State or government 
        relief payment (referred to in this section as a ``recipient'') 
        shall submit a report on the recipient's use of such payment to 
        the Secretary and the Inspector General of the Treasury using a 
        portal designated by the Secretary for such purpose for each 
        calendar quarter and period described in paragraph (3)(A). Such 
        report shall include the following:
                    (A) The total amount of all State or government 
                relief payments made to the recipient.
                    (B) A detailed list of all projects or activities 
                on which funds from such payments were expended or 
                obligated, including, for each such project or 
                activity--
                            (i) the name of the project or activity;
                            (ii) a description of the project or 
                        activity;
                            (iii) the name of each business, 
                        consultant, or contractor used to facilitate 
                        the implementation or continuation of the 
                        project or activity; and
                            (iv) the amount of such funds expended or 
                        obligated.
                    (C) Detailed information on--
                            (i) any loan issued using such funds;
                            (ii) any contract or grant financed in 
                        whole or in part with such funds, including any 
                        contract with an entity described in 
                        subparagraph (B)(iii);
                            (iii) transfers of such funds made to other 
                        government entities; and
                            (iv) any direct payments of such funds made 
                        by the recipient that equal or exceed $50,000.
                    (D) Detailed information on the extent to which the 
                recipient used a State or government relief payment 
                made to fund operations due to a revenue shortfall, in 
                accordance with subparagraph (B) of section 601(d)(1) 
                of the Social Security Act (42 U.S.C. 801(d)(1)), 
                including--
                            (i) the total amount of funds from all such 
                        payments used for such purpose;
                            (ii) the 1 or more revenue sources (such as 
                        taxes, fees, or another source of revenue) that 
                        contributed to such shortfall; and
                            (iii) for each source identified in clause 
                        (ii), the amount of the reduction in revenue 
                        generated by such source over the period 
                        described in subparagraph (A)(ii) of such 
                        section.
            (2) Certification.--Each recipient shall certify that the 
        information reported with respect to each quarter or period is 
        true, accurate, and complete. Such certification shall be made 
        by an authorized representative of the recipient that has the 
        legal authority to give assurances, make commitments, and enter 
        into contracts on behalf of the recipient.
            (3) Report deadlines.--A recipient shall report the data 
        required under paragraph (1)--
                    (A) for the period beginning on March 1, 2020, and 
                ending on June 30, 2020, not later than September 21, 
                2020; and
                    (B) for each calendar quarter in the period that 
                begins on July 1, 2020, and ends on September 30, 2021 
                (or, in the case of a recipient for which a date is 
                determined under section 601(d)(1)(B)(iii) of the 
                Social Security Act, the last day of the calendar 
                quarter in which such date occurs), not later than 
                later than 10 days after the end of the calendar 
                quarter.
    (c) Record Retention Requirements.--
            (1) In general.--Each recipient and entity described in 
        paragraph (3) shall maintain, for not less than 5 years after 
        date on the recipient expends all funds from State or 
        government relief payments paid to the recipient and shall make 
        available to the Secretary of the Treasury and the Inspector 
        General of the Department of the Treasury upon request, all 
        documents and financial records of the recipient sufficient to 
        establish the recipient's compliance with section 601(d) of the 
        Social Security Act (42 U.S.C. 801(d)).
            (2) Scope of records.--The documents and records sufficient 
        to establish a recipient's compliance with such section may 
        include--
                    (A) general ledgers and any subsidiary ledgers used 
                to account for the receipt and disbursement of funds 
                from all State or government relief payments made to 
                the recipient;
                    (B) budget records of the recipient for 2019, 2020, 
                and 2021;
                    (C) payroll, time records and other human resource 
                records of the recipient which support costs incurred 
                for payroll expenses related to addressing the public 
                health emergency due to COVID-19 or other use of funds 
                allowable under such section 601(d);
                    (D) receipts of purchases made related to 
                addressing the public health emergency due to COVID-19 
                or other use of funds allowable under such section 
                601(d);
                    (E) contracts and subcontracts entered into with 
                funds from any State or government relief payment made 
                to the recipient, and all documents related to such 
                contracts or subcontracts;
                    (F) grant agreements and subgrant agreements 
                entered into with funds from any State or government 
                relief payment made to the recipient, and all documents 
                related to such agreements;
                    (G) all documentation of reports, audits, and other 
                monitoring of contractors, subcontractors, grantees, 
                and subgrantees relating to the use funds from any 
                State or government relief payment made to the 
                recipient;
                    (H) all documentation supporting performance 
                outcomes (if any) of contracts, subcontracts, grants, 
                or subgrants relating to the use of funds from any 
                State or government relief payment made to the 
                recipient;
                    (I) all internal and external email and other 
                electronic communications relating to the use of funds 
                from any State or government relief payment made to the 
                recipients; and
                    (J) all investigative files and inquiry reports (if 
                any) relating to the use of funds from any State or 
                government relief payment made to the recipient.
            (3) Entities described.--An entity described in this 
        paragraph is the any of the following:
                    (A) An entity that receives a grant or loan funded 
                in whole or in part with funds from a State or 
                government relief payment made to the recipient, and 
                any contractor, subcontractor, or subgrantee of such 
                entity.
                    (B) An entity awarded a contract funded in whole or 
                in part with funds from a State or government relief 
                payment made to the recipient, and any subcontractor of 
                such entity.
                    (C) A governmental entity that receives a payment 
                or transfer of funds that equals or exceeds $50,000, 
                funded in whole or in part with funds from a State or 
                government relief payment made to the recipient.
    (d) Quarterly Reports to Congress.--
            (1) In general.--Using data complied under subsection (a), 
        the Inspector General of the Department of the Treasury shall 
        submit a report containing the information described in 
        paragraph (2) to the Committee on Ways and Means of the House 
        of Representatives and the Committee on Finance of the Senate 
        not later than October 1, 2020, and the 1st day of every third 
        month beginning thereafter through January 1, 2021.
            (2) Content.--Each report submitted under paragraph (1) 
        shall include data on the disbursement and use of funds from 
        State or government relief payments, including with respect to 
        the amounts and recipients of disbursements made--
                    (A) by States receiving such payments to--
                            (i) units of local government (as defined 
                        in section 601(g)(2) of the Social Security Act 
                        (42 U.S.C. 801(g)(2)); and
                            (ii) counties, municipalities, towns, 
                        townships, villages, parishes, boroughs, or 
                        other units of general government below the 
                        State level with a population that does not 
                        exceed 500,000; and
                    (B) by the Secretary of the Treasury directly to 
                units of local government (as so defined) under section 
                601(b)(2) of such Act (42 U.S.C. 801(b)(2)).

SEC. 403. STATE TAX CERTAINTY FOR EMPLOYERS AND EMPLOYEES.

    (a) Limitations on Withholding and Taxation of Employee Income.--
            (1) In general.--No part of the wages or other remuneration 
        earned by an employee who is a resident of a taxing 
        jurisdiction and performs employment duties in more than one 
        taxing jurisdiction shall be subject to income tax in any 
        taxing jurisdiction other than--
                    (A) the taxing jurisdiction of the employee's 
                residence; and
                    (B) any taxing jurisdiction within which the 
                employee is present and performing employment duties 
                for more than 30 days during the calendar year in which 
                the wages or other remuneration is earned.
            (2) Income tax withholding and reporting.--Wages or other 
        remuneration earned in any calendar year shall not be subject 
        to income tax withholding and reporting requirements with 
        respect to any taxing jurisdiction unless the employee is 
        subject to income tax in such taxing jurisdiction under 
        paragraph (1). Income tax withholding and reporting 
        requirements under paragraph (1)(B) shall apply to wages or 
        other remuneration earned as of the commencement date of 
        employment duties in the taxing jurisdiction during the 
        calendar year.
            (3) Operating rules.--For purposes of determining penalties 
        related to an employer's income tax withholding and reporting 
        requirements with respect to any taxing jurisdiction--
                    (A) an employer may rely on an employee's annual 
                determination of the time expected to be spent by such 
                employee in the performance of employment duties in the 
                taxing jurisdictions in which the employee will perform 
                such duties absent--
                            (i) the employer's actual knowledge of 
                        fraud by the employee in making the 
                        determination; or
                            (ii) collusion between the employer and the 
                        employee to evade tax;
                    (B) except as provided in subparagraph (C), if 
                records are maintained by an employer in the regular 
                course of business that record the location at which an 
                employee performs employment duties, such records shall 
                not preclude an employer's ability to rely on an 
                employee's determination under subparagraph (A); and
                    (C) notwithstanding subparagraph (B), if an 
                employer, at its sole discretion, maintains a time and 
                attendance system that tracks where the employee 
                performs duties on a daily basis, data from the time 
                and attendance system shall be used instead of the 
                employee's determination under subparagraph (A).
            (4) Definitions and special rules.--For purposes of this 
        subsection:
                    (A) Day.--
                            (i) Except as provided in clause (ii), an 
                        employee is considered present and performing 
                        employment duties within a taxing jurisdiction 
                        for a day if the employee performs more of the 
                        employee's employment duties within such taxing 
                        jurisdiction than in any other taxing 
                        jurisdiction during a day.
                            (ii) If an employee performs employment 
                        duties in a resident taxing jurisdiction and in 
                        only one nonresident taxing jurisdiction during 
                        one day, such employee shall be considered to 
                        have performed more of the employee's 
                        employment duties in the nonresident taxing 
                        jurisdiction than in the resident taxing 
                        jurisdiction for such day.
                            (iii) For purposes of this subparagraph, 
                        the portion of the day during which the 
                        employee is in transit shall not be considered 
                        in determining the location of an employee's 
                        performance of employment duties.
                    (B) Employee.--
                            (i) In general.--
                                    (I) General definition.--Except as 
                                provided in subclause (II), the term 
                                ``employee'' has the meaning given such 
                                term in section 3121(d) of the Internal 
                                Revenue Code of 1986 (26 U.S.C. 
                                3121(d)), unless such term is defined 
                                by the taxing jurisdiction in which the 
                                person's employment duties are 
                                performed, in which case the taxing 
                                jurisdiction's definition shall 
                                prevail.
                                    (II) Exception.--The term 
                                ``employee'' shall not include a 
                                professional athlete, professional 
                                entertainer, qualified production 
                                employee, or certain public figures.
                            (ii) Professional athlete.--The term 
                        ``professional athlete'' means a person who 
                        performs services in a professional athletic 
                        event, provided that the wages or other 
                        remuneration are paid to such person for 
                        performing services in his or her capacity as a 
                        professional athlete.
                            (iii) Professional entertainer.--The term 
                        ``professional entertainer'' means a person of 
                        prominence who performs services in the 
                        professional performing arts for wages or other 
                        remuneration on a per-event basis, provided 
                        that the wages or other remuneration are paid 
                        to such person for performing services in his 
                        or her capacity as a professional entertainer.
                            (iv) Qualified production employee.--The 
                        term ``qualified production employee'' means a 
                        person who performs production services of any 
                        nature directly in connection with a taxing 
                        jurisdiction qualified, certified or approved 
                        film, television or other commercial video 
                        production for wages or other remuneration, 
                        provided that the wages or other remuneration 
                        paid to such person are qualified production 
                        costs or expenditures under such taxing 
                        jurisdiction's qualified, certified or approved 
                        film, television or other commercial video 
                        production incentive program, and that such 
                        wages or other remuneration must be subject to 
                        withholding under such qualified, certified or 
                        approved film, television or other commercial 
                        video production incentive program as a 
                        condition to treating such wages or other 
                        remuneration as a qualified production cost or 
                        expenditure.
                            (v) Certain public figures.--The term 
                        ``certain public figures'' means persons of 
                        prominence who perform services for wages or 
                        other remuneration on a per-event basis, 
                        provided that the wages or other remuneration 
                        are paid to such person for services provided 
                        at a discrete event, in the nature of a speech, 
                        public appearance, or similar event.
                    (C) Employer.--The term ``employer'' has the 
                meaning given such term in section 3401(d) of the 
                Internal Revenue Code of 1986 (26 U.S.C. 3401(d)), 
                unless such term is defined by the taxing jurisdiction 
                in which the employee's employment duties are 
                performed, in which case the taxing jurisdiction's 
                definition shall prevail.
                    (D) Taxing jurisdiction.--The term ``taxing 
                jurisdiction'' means any of the several States, the 
                District of Columbia, or any municipality, city, 
                county, township, parish, transportation district, or 
                assessment jurisdiction, or any other political 
                subdivision of a State with the authority to impose a 
                tax, charge, or fee.
                    (E) Time and attendance system.--The term ``time 
                and attendance system'' means a system in which--
                            (i) the employee is required on a 
                        contemporaneous basis to record his or her work 
                        location for every day worked outside of the 
                        taxing jurisdiction in which the employee's 
                        employment duties are primarily performed; and
                            (ii) the system is designed to allow the 
                        employer to allocate the employee's wages for 
                        income tax purposes among all taxing 
                        jurisdictions in which the employee performs 
                        employment duties for such employer.
                    (F) Wages or other remuneration.--The term ``wages 
                or other remuneration'' may be defined by the taxing 
                jurisdiction in which the employment duties are 
                performed.
            (5) Place of residence.--For purposes of this subsection, 
        the residence of an employee shall be determined under the laws 
        of the taxing jurisdiction in which such employee maintains a 
        dwelling which serves as the employee's permanent place of 
        abode during the calendar year.
            (6) Adjustment during coronavirus pandemic.--With respect 
        to calendar year 2020, in the case of any employee who performs 
        employment duties in any taxing jurisdiction other than the 
        taxing jurisdiction of the employee's residence during such 
        year as a result of the COVID-19 public health emergency, 
        paragraph (1)(B) shall be applied by substituting ``90 days'' 
        for ``30 days''.
    (b) State and Local Tax Certainty.--
            (1) Status of employees during covered period.--
        Notwithstanding subsection (a)(1)(B) or any provision of law of 
        a taxing jurisdiction, with respect to any employee whose 
        primary work location is within a taxing jurisdiction and who 
        is working remotely within another taxing jurisdiction during 
        the covered period--
                    (A) except as provided under subparagraph (B), any 
                wages earned by such employee during such period shall 
                be deemed to have been earned at the primary work 
                location of such employee; and
                    (B) if an employer, at its sole discretion, 
                maintains a system that tracks where such employee 
                performs duties on a daily basis, wages earned by such 
                employee may, at the election of such employer, be 
                treated as earned at the location in which such duties 
                were remotely performed.
            (2) Status of businesses during covered period.--
        Notwithstanding any provision of law of a taxing jurisdiction--
                    (A) in the case of an out-of-jurisdiction business 
                which has any employees working remotely within such 
                jurisdiction during the covered period, the duties 
                performed by such employees within such jurisdiction 
                during such period shall not be sufficient to create 
                any nexus or establish any minimum contacts or level of 
                presence that would otherwise subject such business to 
                any registration, taxation, or other related 
                requirements for businesses operating within such 
                jurisdiction; and
                    (B) except as provided under paragraph (1)(B), with 
                respect to any tax imposed by such taxing jurisdiction 
                which is determined, in whole or in part, based on net 
                or gross receipts or income, for purposes of 
                apportioning or sourcing such receipts or income, any 
                duties performed by an employee of an out-of-
                jurisdiction business while working remotely during the 
                covered period--
                            (i) shall be disregarded with respect to 
                        any filing requirements for such tax; and
                            (ii) shall be apportioned and sourced to 
                        the tax jurisdiction which includes the primary 
                        work location of such employee.
            (3) Definitions.--For purposes of this subsection--
                    (A) Covered period.--The term ``covered period'' 
                means, with respect to any employee working remotely, 
                the period--
                            (i) beginning on the date on which such 
                        employee began working remotely; and
                            (ii) ending on the earlier of--
                                    (I) the date on which the employer 
                                allows, at the same time--
                                            (aa) such employee to 
                                        return to their primary work 
                                        location; and
                                            (bb) not less than 90 
                                        percent of their permanent 
                                        workforce to return to such 
                                        work location; or
                                    (II) December 31, 2020.
                    (B) Employee.--The term ``employee'' has the 
                meaning given such term in section 3121(d) of the 
                Internal Revenue Code of 1986 (26 U.S.C. 3121(d)), 
                unless such term is defined by the taxing jurisdiction 
                in which the person's employment duties are deemed to 
                be performed pursuant to paragraph (1), in which case 
                the taxing jurisdiction's definition shall prevail.
                    (C) Employer.--The term ``employer'' has the 
                meaning given such term in section 3401(d) of the 
                Internal Revenue Code of 1986 (26 U.S.C. 3401(d)), 
                unless such term is defined by the taxing jurisdiction 
                in which the employee's employment duties are deemed to 
                be performed pursuant to paragraph (1), in which case 
                the taxing jurisdiction's definition shall prevail.
                    (D) Out-of-jurisdiction business.--The term ``out-
                of-jurisdiction business'' means, with respect to any 
                taxing jurisdiction, any business entity which, 
                excepting any employees of such business who are 
                working remotely within such jurisdiction during the 
                covered period, would not otherwise be subject to any 
                tax filing requirements under the existing law of such 
                taxing jurisdiction.
                    (E) Primary work location.--The term ``primary work 
                location'' means, with respect to an employee, the 
                address of the employer where the employee is regularly 
                assigned to work when such employee is not working 
                remotely during the covered period.
                    (F) Taxing jurisdiction.--The term ``taxing 
                jurisdiction'' has the same meaning given such term 
                under subsection (a)(4)(D).
                    (G) Wages.--The term ``wages'' means all wages and 
                other remuneration paid to an employee that are subject 
                to tax or withholding requirements under the law of the 
                taxing jurisdiction in which the employment duties are 
                deemed to be performed under paragraph (1) during the 
                covered period.
                    (H) Working remotely.--The term ``working 
                remotely'' means the performance of duties by an 
                employee at a location other than the primary work 
                location of such employee at the direction of his or 
                her employer due to conditions resulting from the 
                public health emergency relating to the virus SARS-CoV-
                2 or coronavirus disease 2019 (referred to in this 
                subparagraph as ``COVID-19''), including--
                            (i) to comply with any government order 
                        relating to COVID-19;
                            (ii) to prevent the spread of COVID-19; and
                            (iii) due to the employee or a member of 
                        the employee's family contracting COVID-19.
            (4) Preservation of authority of taxing jurisdictions.--
        This subsection shall not be construed as modifying, impairing, 
        superseding, or authorizing the modification, impairment, or 
        supersession of the law of any taxing jurisdiction pertaining 
        to taxation except as expressly provided in paragraphs (1) 
        through (3).
    (c) Effective Date; Applicability.--
            (1) Effective date.--Subject to paragraph (3), this section 
        shall apply to calendar years beginning after December 31, 
        2019.
            (2) Applicability.--This section shall not apply to any tax 
        obligation that accrues before January 1, 2020.
            (3) Termination.--Subsection (a) shall not apply to 
        calendar years beginning after December 31, 2024.

                     TITLE V--EMERGENCY DESIGNATION

SEC. 501. EMERGENCY DESIGNATION.

    (a) In General.--The amounts provided by this Act and the 
amendments made by this Act are designated as an emergency requirement 
pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 
U.S.C. 933(g)).
    (b) Designation in Senate.--In the Senate, this Act and the 
amendments made by this Act are designated as an emergency requirement 
pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the 
concurrent resolution on the budget for fiscal year 2018.
                                 <all>