[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4537 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  2d Session
                                S. 4537

       To provide for economic recovery, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 8, 2020

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

_______________________________________________________________________

                                 A BILL


 
       To provide for economic recovery, and for other purposes.

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

SECTION 1. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Reinvigorating the 
Economy, Creating Opportunity for every Vocation, Employer, Retiree & 
Youth Act'' or the ``RECOVERY Act''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title, etc.
 TITLE I--SAFELY RETURNING PEOPLE TO WORK: EMPLOYMENT AND THE WORKPLACE

                      Subtitle A--Workplace Safety

Sec. 101. Establishment of tax credit for employee testing for COVID-
                            19.
Sec. 102. Right to test.
Sec. 103. Safe and healthy workplace tax credit.
Sec. 104. Improvements to the pandemic emergency unemployment 
                            compensation program.
Sec. 105. Income exclusion for certain amounts received in 2020.
Sec. 106. Inclusion of equipment, systems, and technologies to combat 
                            the spread of pathogens in the definition 
                            of airport development of a public-use 
                            airport.
                Subtitle B--Coronavirus Liability Relief

Sec. 111. Short title.
Sec. 112. Findings and purposes.
Sec. 113. Definitions.
                        Part I--Liability Relief

 subpart a--liability limitations for individuals and entities engaged 
         in businesses, services, activities, or accommodations

Sec. 121. Application of subpart.
Sec. 122. Liability; safe harbor.
       subpart b--liability limitations for health care providers

Sec. 131. Application of subpart.
Sec. 132. Liability for health care professionals and health care 
                            facilities during coronavirus public health 
                            emergency.
   subpart c--substantive and procedural provisions for coronavirus-
                       related actions generally

Sec. 141. Jurisdiction.
Sec. 142. Limitations on suits.
Sec. 143. Procedures for suit in district courts of the United States.
Sec. 144. Demand letters; cause of action.
            subpart d--relation to labor and employment laws

Sec. 151. Limitation on violations under specific laws.
Sec. 152. Liability for conducting testing at workplace.
Sec. 153. Joint employment and independent contracting.
Sec. 154. Exclusion of certain notification requirements as a result of 
                            the COVID-19 public health emergency.
                           Part II--Products

Sec. 161. Applicability of the targeted liability protections for 
                            pandemic and epidemic products and security 
                            countermeasures with respect to COVID-19.
                      Part III--General Provisions

Sec. 171. Severability.
   TITLE II--THE NEXT GREAT AMERICAN ECONOMIC RECOVERY: JOB CREATION

Sec. 201. Expensing of certain property.
Sec. 202. Temporary suspension of payroll taxes.
Sec. 203. Onshoring Rare Earths Act.
Sec. 204. Eligibility of 501(c)(6) organizations for loans under the 
                            paycheck protection program.
Sec. 205. LIFT UP Act.
Sec. 206. REINS Act.
Sec. 207. Bank Regulatory Relief.
Sec. 208. Congressional review for coronavirus regulations.
Sec. 209. BEAT CHINA Act.
Sec. 210. Funding for SPR Petroleum Account.
Sec. 211. Expansion of research credit for qualified small businesses.
Sec. 212. Extension of aviation excise tax holiday.
         TITLE III--ESTABLISHING LONG-TERM RETIREMENT SECURITY

Sec. 301. Allowance of delay in making 2020 retirement contributions.
Sec. 302. Conversion of certain 2020 distributions to qualified loans 
                            for purposes of CARES Act.
Sec. 303. Indexing of certain assets for purposes of determining gain 
                            or loss.
Sec. 304. Retirement freedom.
      TITLE IV--FOR OUR CHILDREN: SAFELY RETURNING KIDS TO SCHOOL

Sec. 401. Education Freedom Scholarships and Opportunity.
Sec. 402. Helping parents educate children during the coronavirus 
                            pandemic.
Sec. 403. Safe School Student Protective Equipment Tax Credit.
          TITLE V--DRIVING COVID CURES & TREATMENT INNOVATION

Sec. 501. Results for coronavirus patients.
Sec. 502. Equal access to care.
Sec. 503. Pandemic health care access.
Sec. 504. Bilateral cooperative agreement.
Sec. 505. Price transparency requirements.
Sec. 506. Affordable health care options.
Sec. 507. Increasing access to tax-free care.
Sec. 508. Access to direct medical care.
                        TITLE VI--MISCELLANEOUS

Sec. 601. Preventing discrimination against religious individuals and 
                            institutions.
Sec. 602. RECLAIM Act.
Sec. 603. Above-the-line deduction for charitable contributions for 
                            individuals not itemizing deductions.
Sec. 604. Sunset of CARES Act spending.
Sec. 605. Sunset of programs and facilities of the Federal Reserve.

 TITLE I--SAFELY RETURNING PEOPLE TO WORK: EMPLOYMENT AND THE WORKPLACE

                      Subtitle A--Workplace Safety

SEC. 101. ESTABLISHMENT OF TAX CREDIT FOR EMPLOYEE TESTING FOR COVID-
              19.

    (a) In General.--For purposes of section 38 of the Internal Revenue 
Code of 1986, the COVID-19 employee testing credit shall be treated as 
a credit listed at the end of subsection (b) of such section. For 
purposes of this subsection, the COVID-19 employee testing credit is an 
amount equal to the product of--
            (1) the number of qualified COVID-19 tests administered to 
        any employee of the taxpayer after the date of enactment of 
        this Act and before January 1, 2021; and
            (2) $150.
    (b) Limitation.--For purposes of paragraph (1) of subsection (a), 
the credit allowed under such subsection shall not include any tests 
which are in excess of one qualified COVID-19 test for each employee 
for every 2 calendar weeks during calendar year 2020.
    (c) Qualified COVID-19 Test.--
            (1) In general.--For purposes of this section, the term 
        ``qualified COVID-19 test'' means--
                    (A) any diagnostic test for the detection of the 
                virus SARS-CoV-2 or coronavirus disease 2019 (COVID-
                19); or
                    (B) any serology test for the detection of 
                antibodies to such virus,
        which has been cleared or approved by the Food and Drug 
        Administration or by the public health department of a State 
        (or such other State entity as designated by the governor of 
        the State) for such purpose and which is not provided to an 
        employee after the date on which such employee has tested 
        positive for the virus described in subparagraph (A) or the 
        antibodies described in subparagraph (B).
            (2) Definitions.--For purposes of this section--
                    (A) COVID-19.--References to COVID-19 include a 
                reference to any other coronavirus with pandemic 
                potential.
                    (B) Employee, employer.--The terms ``employee'' and 
                ``employer'' have the respective meanings given such 
                terms in section 101 of the Americans with Disabilities 
                Act of 1990 (42 U.S.C. 12111).
            (3) Clarification.--A qualified COVID-19 test shall be 
        considered to be a medical examination that is job-related and 
        consistent with business necessity, for purposes of section 
        102(d) of the Americans with Disabilities Act of 1990 (42 
        U.S.C. 12112(d)). It shall not be unlawful under section 102(a) 
        of such Act (42 U.S.C. 12112(d)) for an employer to require 
        such a test of an employee.
    (d) Allowance of Deduction.--Nothing in this section or the 
Internal Revenue Code of 1986 shall prohibit any deduction which is 
otherwise allowable with respect to any expense incurred by the 
taxpayer for the acquisition or purchase of any COVID-19 test which is 
taken into account under subsection (a).

SEC. 102. RIGHT TO TEST.

    (a) In General.--Notwithstanding chapter V of the Federal Food, 
Drug, and Cosmetic Act (21 U.S.C. 351 et seq.) and section 353 of the 
Public Health Service Act (42 U.S.C. 263a), during any public health 
emergency declared by the Secretary of Health and Human Services 
(referred to in this section as the ``Secretary'') under section 319 of 
the Public Health Service Act (42 U.S.C. 247d) or by a State in 
accordance with the law of the State, the public health department of 
such State (or such other State entity as designated by the governor of 
the State) may clear or approve diagnostic tests or diagnostic devices, 
for use in that State during the applicable public health emergency 
only.
    (b) Application.--An approval or clearance pursuant to subsection 
(a) may--
            (1) allow for the preparation, compounding, assembly, 
        propagation, manufacture, development, sale, distribution, or 
        use of a specified diagnostic test or diagnostic device to 
        address the health diagnostic needs of the State during the 
        public health emergency;
            (2) apply to a diagnostic test or diagnostic device needed 
        to address the health diagnostic needs of the State during the 
        public health emergency, as determined by the State, including, 
        but not limited to, a test or device that uses reagents or 
        swabbing (including self-swab);
            (3) apply to the testing of patients if the State certifies 
        that the test can be validated, as determined by the State; and
            (4) apply to laboratory-developed tests performed by 
        laboratories and hospitals certified under section 353 of the 
        Public Health Service Act (42 U.S.C. 263a), and to such tests 
        performed by clinical laboratory companies.
    (c) Suspension Enforcement by FDA.--
            (1) In general.--Except as provided in paragraph (1), with 
        respect to a diagnostic test or diagnostic device approved or 
        cleared by a State pursuant to subsection (a), the Secretary 
        may not, for the duration of the applicable public health 
        emergency engage in any enforcement action--
                    (A) with respect to the test or device, to the 
                extent that such test or device is distributed and used 
                within the State granting the approval or clearance in 
                accordance with the requirements of the State;
                    (B) against a State or State entity that clears or 
                approves the test or device in accordance with this 
                section; or
                    (C) against any State, entity of a State, health 
                care provider, health care facility, laboratory, 
                educational institution, manufacturer, or distributor 
                that prepares, propagates, compounds, assembles, or 
                processes a diagnostic test or diagnostic device by 
                chemical, physical, biological, or other procedure for 
                such test or device or develops, manufactures, 
                distributes, sells, administers, or evaluates such 
                test--
                            (i) within the applicable State in 
                        accordance with the requirements of the State; 
                        or
                            (ii) for the applicable State or 
                        individuals or entities that are located within 
                        the applicable State.
            (2) Exception.--The provisions of paragraph (1) shall not 
        apply with respect to a State if the governor of the State 
        requests that enforcement continue in the State during the 
        public health emergency.
    (d) Action by FDA After Public Health Emergency.--Not later than 
180 days after the end of any public health emergency under which a 
State exercises its authority under subsection (a) with respect to a 
diagnostic test or diagnostic device, if the Food and Drug 
Administration has not cleared or approved such test or device under 
chapter V of the Federal Food, Drug, and Cosmetic Act, the Secretary 
shall review and make a final determination, within such 180-day 
period, with respect to such test or device for clearance or approval.
    (e) Diagnostic Tests and Diagnostic Devices.--In this section, the 
terms ``diagnostic test'' and ``diagnostic device'' include in vitro 
diagnostic products, laboratory developed tests, viral tests, 
serological and antibody tests, and any other test used to identify, 
analyze, or investigate a disease.

SEC. 103. 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) equipment to protect employees and customers of the 
        employer from contracting COVID-19, including masks, gloves, 
        and disinfectants, and
            (2) cleaning products or services related to preventing the 
        spread of COVID-19.
Such term shall not include any expense for which the COVID-19 employee 
testing credit under section 101 is allowed.
    (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 not acquired by the employer pursuant to a 
                plan that was in place before March 13, 2020, 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.--This section shall only apply to amounts paid or 
incurred after the date of the enactment of this Act, and before 
January 1, 2021.

SEC. 104. IMPROVEMENTS TO THE PANDEMIC EMERGENCY UNEMPLOYMENT 
              COMPENSATION PROGRAM.

    Section 2107(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 by adding at the end the following new 
paragraphs:
            ``(7) Termination of benefits if the individual refuses to 
        take prior job.--Beginning 30 days after the date of enactment 
        of this paragraph, any agreement under this section shall 
        provide that an individual is not eligible to receive payments 
        of pandemic emergency unemployment compensation if an employer 
        offers the individual the job back for which unemployment 
        benefits were based on and the individual refuses to take such 
        job.
            ``(8) Requirement for return to work notification and 
        reporting.--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.''.

SEC. 105. INCOME EXCLUSION FOR CERTAIN AMOUNTS RECEIVED IN 2020.

    (a) In General.--For purposes of chapter 1 of the Internal Revenue 
Code of 1986, in the case of an individual, gross income shall not 
include any amount of earned income (as defined in section 32(c)(2) of 
such Code, determined without regard to section 32(d)) received after 
August 31, 2020, and before January 1, 2021.
    (b) Limitation.--The aggregate amount excluded from gross income 
under subsection (a) shall not exceed $10,000.
    (c) Exception.--Subsection (a) shall not apply to any amount 
received as unemployment compensation under State or Federal law, 
including under the Federal-State Extended Unemployment Compensation 
Act, the pandemic unemployment assistance program 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)), or the pandemic emergency unemployment compensation program 
under section 2107 of such title II.
    (d) Election To Determine Child Tax Credit and Earned Income Tax 
Credit Without Regard to This Section.--For purposes of applying 
sections 24 and 32 of the Internal Revenue Code of 1986 for any taxable 
year ending in 2020, a taxpayer may elect to treat amounts excluded 
from gross income under subsection (a) as earned income.

SEC. 106. INCLUSION OF EQUIPMENT, SYSTEMS, AND TECHNOLOGIES TO COMBAT 
              THE SPREAD OF PATHOGENS IN THE DEFINITION OF AIRPORT 
              DEVELOPMENT OF A PUBLIC-USE AIRPORT.

    Section 47102(3)(B) of title 49, United States Code, is amended--
            (1) in clause (ix), by striking ``and'' after the 
        semicolon;
            (2) in clause (x), by striking the period at the end and 
        inserting ``; and''; and
            (3) by adding at the end the following:
                            ``(xi) equipment, systems and technologies 
                        to combat the spread of pathogens.''.

                Subtitle B--Coronavirus Liability Relief

SEC. 111. SHORT TITLE.

    This subtitle may be cited as the ``Safeguarding America's 
Frontline Employees To Offer Work Opportunities Required to Kickstart 
the Economy Act'' or the ``SAFE TO WORK Act''.

SEC. 112. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds the following:
            (1) The SARS-CoV-2 virus that originated in China and 
        causes the disease COVID-19 has caused untold misery and 
        devastation throughout the world, including in the United 
        States.
            (2) For months, frontline health care workers and health 
        care facilities have fought the virus with courage and resolve. 
        They did so at first with very little information about how to 
        treat the virus and developed strategies to save lives of the 
        people of the United States in real time. They risked their 
        personal health and wellbeing to protect and treat their 
        patients.
            (3) Businesses in the United States kicked into action to 
        produce and procure personal protective equipment, such as 
        masks, gloves, face shields, and hand sanitizer, and other 
        necessary medical supplies, such as ventilators, at 
        unprecedented rates.
            (4) To halt the spread of the disease, State and local 
        governments took drastic measures. They shut down small and 
        large businesses, schools, colleges and universities, 
        religious, philanthropic and other nonprofit institutions, and 
        local government agencies. They ordered people to remain in 
        their homes.
            (5) This standstill was needed to slow the spread of the 
        virus. But it devastated the economy of the United States. The 
        sum of hundreds of local-level and State-level decisions to 
        close nearly every space in which people might gather brought 
        interstate commerce nearly to a halt.
            (6) This halt led to the loss of millions of jobs. These 
        lost jobs were not a natural consequence of the economic 
        environment, but rather the result of a drastic, though 
        temporary, response to the unprecedented nature of this global 
        pandemic.
            (7) Congress passed a series of statutes to address the 
        health care and economic crises--the Coronavirus Preparedness 
        and Response Supplemental Appropriations Act, 2020 (Public Law 
        116-123; 134 Stat. 146), the Families First Coronavirus 
        Response Act (Public Law 116-127; 134 Stat. 178), the 
        Coronavirus Aid, Relief, and Economic Security Act or the CARES 
        Act (Public Law 116-136), and the Paycheck Protection Program 
        and Health Care Enhancement Act (Public Law 116-139; 134 Stat. 
        620). In these laws Congress exercised its power under the 
        Commerce and Spending Clauses of the Constitution of the United 
        States to direct trillions of taxpayer dollars toward efforts 
        to aid workers, businesses, State and local governments, health 
        care workers, and patients.
            (8) This legislation provided short-term insulation from 
        the worst of the economic storm, but these laws alone cannot 
        protect the United States from further devastation. Only 
        reopening the economy so that workers can get back to work and 
        students can get back to school can accomplish that goal.
            (9) The Constitution of the United States specifically 
        enumerates the legislative powers of Congress. One of those 
        powers is the regulation of interstate commerce. The Government 
        is not a substitute for the economy, but it has the authority 
        and the duty to act when interstate commerce is threatened and 
        damaged. As applied to the present crisis, Congress can deploy 
        its power over interstate commerce to promote a prudent 
        reopening of businesses and other organizations that serve as 
        the foundation and backbone of the national economy and of 
        commerce among the States. These include small and large 
        businesses, schools (which are substantial employers in their 
        own right and provide necessary services to enable parents and 
        other caregivers to return to work), colleges and universities 
        (which are substantial employers and supply the interstate 
        market for higher-education services), religious, philanthropic 
        and other nonprofit institutions (which are substantial 
        employers and provide necessary services to their communities), 
        and local government agencies.
            (10) Congress must also ensure that the Nation's health 
        care workers and health care facilities are able to act fully 
        to defeat the virus.
            (11) Congress must also safeguard its investment of 
        taxpayer dollars under the CARES Act and other coronavirus 
        legislation. Congress must ensure that those funds are used to 
        help businesses and workers survive and recover from the 
        economic crisis, and to help health care workers and health 
        care facilities defeat the virus. CARES Act funds cannot be 
        diverted from these important purposes to line the pockets of 
        the trial bar.
            (12) One of the chief impediments to the continued flow of 
        interstate commerce as this public health crisis has unfolded 
        is the risk of litigation. Small and large businesses, schools, 
        colleges and universities, religious, philanthropic and other 
        nonprofit institutions, and local government agencies confront 
        the risk of a tidal wave of lawsuits accusing them of exposing 
        employees, customers, students, and worshipers to coronavirus. 
        Health care workers face the threat of lawsuits arising from 
        their efforts to fight the virus.
            (13) They confront this litigation risk even as they work 
        tirelessly to comply with the coronavirus guidance, rules, and 
        regulations issued by local governments, State governments, and 
        the Federal Government. They confront this risk notwithstanding 
        equipment and staffing shortages. And they confront this risk 
        while also grappling with constantly changing information on 
        how best to protect employees, customers, students, and 
        worshipers from the virus, and how best to treat it.
            (14) These lawsuits pose a substantial risk to interstate 
        commerce because they threaten to keep small and large 
        businesses, schools, colleges and universities, religious, 
        philanthropic and other nonprofit institutions, and local 
        government agencies from reopening for fear of expensive 
        litigation that might prove to be meritless. These lawsuits 
        further threaten to undermine the Nation's fight against the 
        virus by exposing our health care workers and health care 
        facilities to liability for difficult medical decisions they 
        have made under trying and uncertain circumstances.
            (15) These lawsuits also risk diverting taxpayer money 
        provided under the CARES Act and other coronavirus legislation 
        from its intended purposes to the pockets of opportunistic 
        trial lawyers.
            (16) This risk is not purely local. It is necessarily 
        national in scale. A patchwork of local and State rules 
        governing liability in coronavirus-related lawsuits creates 
        tremendous unpredictability for everyone participating in 
        interstate commerce and acts as a significant drag on national 
        recovery. The aggregation of each individual potential 
        liability risk poses a substantial and unprecedented threat to 
        interstate commerce.
            (17) The accumulated economic risks for these potential 
        defendants directly and substantially affects interstate 
        commerce. Individuals and entities potentially subject to 
        coronavirus-related liability will structure their decision 
        making to avoid that liability. Small and large businesses, 
        schools, colleges and universities, religious, philanthropic 
        and other nonprofit institutions, and local government agencies 
        may decline to reopen because of the risk of litigation. They 
        may limit their output or engagement with customers and 
        communities to avoid the risk of litigation. These individual 
        economic decisions substantially affect interstate commerce 
        because, as a whole, they will prevent the free and fair 
        exchange of goods and services across State lines. Such 
        economic activity that, individually and in the aggregate, 
        substantially affects interstate commerce is precisely the sort 
        of conduct that should be subject to congressional regulation.
            (18) Lawsuits against health care workers and facilities 
        pose a similarly dangerous risk to interstate commerce. 
        Interstate commerce will not truly rebound from this crisis 
        until the virus is defeated, and that will not happen unless 
        health care workers and facilities are free to combat 
        vigorously the virus and treat patients with coronavirus and 
        those otherwise impacted by the response to coronavirus.
            (19) Subjecting health care workers and facilities to 
        onerous litigation even as they have done their level best to 
        combat a virus about which very little was known when it 
        arrived in the United States would divert important health care 
        resources from hospitals and providers to courtrooms.
            (20) Such a diversion would substantially affect interstate 
        commerce by degrading the national capacity for combating the 
        virus and saving patients, thereby substantially elongating the 
        period before interstate commerce could fully re-engage.
            (21) Congress also has the authority to determine the 
        jurisdiction of the courts of the United States, to set the 
        standards for causes of action they can hear, and to establish 
        the rules by which those causes of action should proceed. 
        Congress therefore must act to set rules governing liability in 
        coronavirus-related lawsuits.
            (22) These rules necessarily must be temporary and 
        carefully tailored to the interstate crisis caused by the 
        coronavirus pandemic. They must extend no further than 
        necessary to meet this uniquely national crisis for which a 
        patchwork of State and local tort laws are ill-suited.
            (23) Because of the national scope of the economic and 
        health care dangers posed by the risks of coronavirus-related 
        lawsuits, establishing temporary rules governing liability for 
        certain coronavirus-related tort claims is a necessary and 
        proper means of carrying into execution Congress's power to 
        regulate commerce among the several States.
            (24) Because Congress must safeguard the investment of 
        taxpayer dollars it made in the CARES Act and other coronavirus 
        legislation, and ensure that they are used for their intended 
        purposes and not diverted for other purposes, establishing 
        temporary rules governing liability for certain coronavirus-
        related tort claims is a necessary and proper means of carrying 
        into execution Congress's power to provide for the general 
        welfare of the United States.
    (b) Purposes.--Pursuant to the powers delegated to Congress by 
article I, section 8, clauses 1, 3, 9, and 18, and article III, section 
2, clause 1 of the Constitution of the United States, the purposes of 
this subtitle are to--
            (1) establish necessary and consistent standards for 
        litigating certain claims specific to the unique coronavirus 
        pandemic;
            (2) prevent the overburdening of the court systems with 
        undue litigation;
            (3) encourage planning, care, and appropriate risk 
        management by small and large businesses, schools, colleges and 
        universities, religious, philanthropic and other nonprofit 
        institutions, local government agencies, and health care 
        providers;
            (4) ensure that the Nation's recovery from the coronavirus 
        economic crisis is not burdened or slowed by the substantial 
        risk of litigation;
            (5) prevent litigation brought to extract settlements and 
        enrich trial lawyers rather than vindicate meritorious claims;
            (6) protect interstate commerce from the burdens of 
        potentially meritless litigation;
            (7) ensure the economic recovery proceeds without 
        artificial and unnecessary delay;
            (8) protect the interests of the taxpayers by ensuring that 
        emergency taxpayer support continues to aid businesses, 
        workers, and health care providers rather than enrich trial 
        lawyers; and
            (9) protect the highest and best ideals of the national 
        economy, so businesses can produce and serve their customers, 
        workers can work, teachers can teach, students can learn, and 
        believers can worship.

SEC. 113. DEFINITIONS.

    In this subtitle:
            (1) Applicable government standards and guidance.--The term 
        ``applicable government standards and guidance'' means--
                    (A) any mandatory standards or regulations 
                specifically concerning the prevention or mitigation of 
                the transmission of coronavirus issued by the Federal 
                Government, or a State or local government with 
                jurisdiction over an individual or entity, whether 
                provided by executive, judicial, or legislative order; 
                and
                    (B) with respect to an individual or entity that, 
                at the time of the actual, alleged, feared, or 
                potential for exposure to coronavirus is not subject to 
                any mandatory standards or regulations described in 
                subparagraph (A), any guidance, standards, or 
                regulations specifically concerning the prevention or 
                mitigation of the transmission of coronavirus issued by 
                the Federal Government, or a State or local government 
                with jurisdiction over the individual or entity.
            (2) Businesses, services, activities, or accommodations.--
        The term ``businesses, services, activities, or 
        accommodations'' means any act by an individual or entity, 
        irrespective of whether the act is carried on for profit, that 
        is interstate or foreign commerce, that involves persons or 
        things in interstate or foreign commerce, that involves the 
        channels or instrumentalities of interstate or foreign 
        commerce, that substantially affects interstate or foreign 
        commerce, or that is otherwise an act subject to regulation by 
        Congress as necessary and proper to carry into execution 
        Congress's powers to regulate interstate or foreign commerce or 
        to spend funds for the general welfare.
            (3) Coronavirus.--The term ``coronavirus'' means any 
        disease, health condition, or threat of harm caused by the 
        SARS-CoV-2 virus or a virus mutating therefrom.
            (4) Coronavirus exposure action.--
                    (A) In general.--The term ``coronavirus exposure 
                action'' means a civil action--
                            (i) brought by a person who suffered 
                        personal injury or is at risk of suffering 
                        personal injury, or a representative of a 
                        person who suffered personal injury or is at 
                        risk of suffering personal injury;
                            (ii) brought against an individual or 
                        entity engaged in businesses, services, 
                        activities, or accommodations; and
                            (iii) alleging that an actual, alleged, 
                        feared, or potential for exposure to 
                        coronavirus caused the personal injury or risk 
                        of personal injury, that--
                                    (I) occurred in the course of the 
                                businesses, services, activities, or 
                                accommodations of the individual or 
                                entity; and
                                    (II) occurred--
                                            (aa) on or after December 
                                        1, 2019; and
                                            (bb) before the later of--

                                                    (AA) October 1, 
                                                2024; or

                                                    (BB) the date on 
                                                which there is no 
                                                declaration by the 
                                                Secretary of Health and 
                                                Human Services under 
                                                section 319F-3(b) of 
                                                the Public Health 
                                                Service Act (42 U.S.C. 
                                                247d-6d(b)) (relating 
                                                to medical 
                                                countermeasures) that 
                                                is in effect with 
                                                respect to coronavirus, 
                                                including the 
                                                Declaration Under the 
                                                Public Readiness and 
                                                Emergency Preparedness 
                                                Act for Medical 
                                                Countermeasures Against 
                                                COVID-19 (85 Fed. Reg. 
                                                15198) issued by the 
                                                Secretary of Health and 
                                                Human Services on March 
                                                17, 2020.

                    (B) Exclusions.--The term ``coronavirus exposure 
                action'' does not include--
                            (i) a criminal, civil, or administrative 
                        enforcement action brought by the Federal 
                        Government or any State, local, or Tribal 
                        government; or
                            (ii) a claim alleging intentional 
                        discrimination on the basis of race, color, 
                        national origin, religion, sex (including 
                        pregnancy), disability, genetic information, or 
                        age.
            (5) Coronavirus-related action.--The term ``coronavirus-
        related action'' means a coronavirus exposure action or a 
        coronavirus-related medical liability action.
            (6) Coronavirus-related health care services.--The term 
        ``coronavirus-related health care services'' means services 
        provided by a health care provider, regardless of the location 
        where the services are provided, that relate to--
                    (A) the diagnosis, prevention, or treatment of 
                coronavirus;
                    (B) the assessment or care of an individual with a 
                confirmed or suspected case of coronavirus; or
                    (C) the care of any individual who is admitted to, 
                presents to, receives services from, or resides at, a 
                health care provider for any purpose during the period 
                of a Federal emergency declaration concerning 
                coronavirus, if such provider's decisions or activities 
                with respect to such individual are impacted as a 
                result of coronavirus.
            (7) Coronavirus-related medical liability action.--
                    (A) In general.--The term ``coronavirus-related 
                medical liability action'' means a civil action--
                            (i) brought by a person who suffered 
                        personal injury, or a representative of a 
                        person who suffered personal injury;
                            (ii) brought against a health care 
                        provider; and
                            (iii) alleging any harm, damage, breach, or 
                        tort resulting in the personal injury alleged 
                        to have been caused by, be arising out of, or 
                        be related to a health care provider's act or 
                        omission in the course of arranging for or 
                        providing coronavirus-related health care 
                        services that occurred--
                                    (I) on or after December 1, 2019; 
                                and
                                    (II) before the later of--
                                            (aa) October 1, 2024; or
                                            (bb) the date on which 
                                        there is no declaration by the 
                                        Secretary of Health and Human 
                                        Services under section 319F-
                                        3(b) of the Public Health 
                                        Service Act (42 U.S.C. 247d-
                                        6d(b)) (relating to covered 
                                        countermeasures) that is in 
                                        effect with respect to 
                                        coronavirus, including the 
                                        Declaration Under the Public 
                                        Readiness and Emergency 
                                        Preparedness Act for Medical 
                                        Countermeasures Against COVID-
                                        19 (85 Fed. Reg. 15198) issued 
                                        by the Secretary of Health and 
                                        Human Services on March 17, 
                                        2020.
                    (B) Exclusions.--The term ``coronavirus-related 
                medical liability action'' does not include--
                            (i) a criminal, civil, or administrative 
                        enforcement action brought by the Federal 
                        Government or any State, local, or Tribal 
                        government; or
                            (ii) a claim alleging intentional 
                        discrimination on the basis of race, color, 
                        national origin, religion, sex (including 
                        pregnancy), disability, genetic information, or 
                        age.
            (8) Employer.--The term ``employer''--
                    (A) means any person serving as an employer or 
                acting directly in the interest of an employer in 
                relation to an employee;
                    (B) includes a public agency; and
                    (C) does not include any labor organization (other 
                than when acting as an employer) or any person acting 
                in the capacity of officer or agent of such labor 
                organization.
            (9) Government.--The term ``government'' means an agency, 
        instrumentality, or other entity of the Federal Government, a 
        State government (including multijurisdictional agencies, 
        instrumentalities, and entities), a local government, or a 
        Tribal government.
            (10) Gross negligence.--The term ``gross negligence'' means 
        a conscious, voluntary act or omission in reckless disregard 
        of--
                    (A) a legal duty;
                    (B) the consequences to another party; and
                    (C) applicable government standards and guidance.
            (11) Harm.--The term ``harm'' includes--
                    (A) physical and nonphysical contact that results 
                in personal injury to an individual; and
                    (B) economic and noneconomic losses.
            (12) Health care provider.--
                    (A) In general.--The term ``health care provider'' 
                means any person, including an agent, volunteer 
                (subject to subparagraph (C)), contractor, employee, or 
                other entity, who is--
                            (i) required by Federal or State law to be 
                        licensed, registered, or certified to provide 
                        health care and is so licensed, registered, or 
                        certified (or is exempt from any such 
                        requirement);
                            (ii) otherwise authorized by Federal or 
                        State law to provide care (including services 
                        and supports furnished in a home or community-
                        based residential setting under the State 
                        Medicaid program or a waiver of that program); 
                        or
                            (iii) considered under applicable Federal 
                        or State law to be a health care provider, 
                        health care professional, health care 
                        institution, or health care facility.
                    (B) Inclusion of administrators, supervisors, 
                etc.--The term ``health care provider'' includes a 
                health care facility administrator, executive, 
                supervisor, board member or trustee, or another 
                individual responsible for directing, supervising, or 
                monitoring the provision of coronavirus-related health 
                care services in a comparable role.
                    (C) Inclusion of volunteers.--The term ``health 
                care provider'' includes volunteers that meet the 
                following criteria:
                            (i) The volunteer is a health care 
                        professional providing coronavirus-related 
                        health care services.
                            (ii) The act or omission by the volunteer 
                        occurs--
                                    (I) in the course of providing 
                                health care services;
                                    (II) in the health care 
                                professional's capacity as a volunteer;
                                    (III) in the course of providing 
                                health care services that--
                                            (aa) are within the scope 
                                        of the license, registration, 
                                        or certification of the 
                                        volunteer, as defined by the 
                                        State of licensure, 
                                        registration, or certification; 
                                        and
                                            (bb) do not exceed the 
                                        scope of license, registration, 
                                        or certification of a 
                                        substantially similar health 
                                        professional in the State in 
                                        which such act or omission 
                                        occurs; and
                                    (IV) in a good-faith belief that 
                                the individual being treated is in need 
                                of health care services.
            (13) Individual or entity.--The term ``individual or 
        entity'' means--
                    (A) any natural person, corporation, company, 
                trade, business, firm, partnership, joint stock 
                company, vessel in rem, educational institution, labor 
                organization, or similar organization or group of 
                organizations;
                    (B) any nonprofit organization, foundation, 
                society, or association organized for religious, 
                charitable, educational, or other purposes; or
                    (C) any State, Tribal, or local government.
            (14) Local government.--The term ``local government'' means 
        any unit of government within a State, including a--
                    (A) county;
                    (B) borough;
                    (C) municipality;
                    (D) city;
                    (E) town;
                    (F) township;
                    (G) parish;
                    (H) local public authority, including any public 
                housing agency under the United States Housing Act of 
                1937 (42 U.S.C. 1437 et seq.);
                    (I) special district;
                    (J) school district;
                    (K) intrastate district;
                    (L) council of governments, whether or not 
                incorporated as a nonprofit corporation under State 
                law; and
                    (M) agency or instrumentality of--
                            (i) multiple units of local government 
                        (including units of local government located in 
                        different States); or
                            (ii) an intra-State unit of local 
                        government.
            (15) Mandatory.--The term ``mandatory'', with respect to 
        applicable government standards and guidance, means the 
        standards or regulations are themselves enforceable by the 
        issuing government through criminal, civil, or administrative 
        action.
            (16) Personal injury.--The term ``personal injury'' means--
                    (A) actual or potential physical injury to an 
                individual or death caused by a physical injury; or
                    (B) mental suffering, emotional distress, or 
                similar injuries suffered by an individual in 
                connection with a physical injury.
            (17) State.--The term ``State''--
                    (A) means any State of the United States, the 
                District of Columbia, the Commonwealth of Puerto Rico, 
                the Northern Mariana Islands, the United States Virgin 
                Islands, Guam, American Samoa, and any other territory 
                or possession of the United States, and any political 
                subdivision or instrumentality thereof; and
                    (B) includes any agency or instrumentality of 2 or 
                more of the entities described in subparagraph (A).
            (18) Tribal government.--
                    (A) In general.--The term ``Tribal government'' 
                means the recognized governing body of any Indian tribe 
                included on the list published by the Secretary of the 
                Interior pursuant to section 104(a) of the Federally 
                Recognized Indian Tribe List Act of 1994 (25 U.S.C. 
                5131(a)).
                    (B) Inclusion.--The term ``Tribal government'' 
                includes any subdivision (regardless of the laws and 
                regulations of the jurisdiction in which the 
                subdivision is organized or incorporated) of a 
                governing body described in subparagraph (A) that--
                            (i) is wholly owned by that governing body; 
                        and
                            (ii) has been delegated the right to 
                        exercise 1 or more substantial governmental 
                        functions of the governing body.
            (19) Willful misconduct.--The term ``willful misconduct'' 
        means an act or omission that is taken--
                    (A) intentionally to achieve a wrongful purpose;
                    (B) knowingly without legal or factual 
                justification; and
                    (C) in disregard of a known or obvious risk that is 
                so great as to make it highly probable that the harm 
                will outweigh the benefit.

                        PART I--LIABILITY RELIEF

 Subpart A--Liability Limitations for Individuals and Entities Engaged 
         in Businesses, Services, Activities, or Accommodations

SEC. 121. APPLICATION OF SUBPART.

    (a) Cause of Action; Tribal Sovereign Immunity.--
            (1) Cause of action.--
                    (A) In general.--This subpart creates an exclusive 
                cause of action for coronavirus exposure actions.
                    (B) Liability.--A plaintiff may prevail in a 
                coronavirus exposure action only in accordance with the 
                requirements of this part.
                    (C) Application.--The provisions of this subpart 
                shall apply to--
                            (i) any cause of action that is a 
                        coronavirus exposure action that was filed 
                        before the date of enactment of this Act and 
                        that is pending on such date of enactment; and
                            (ii) any coronavirus exposure action filed 
                        on or after such date of enactment.
            (2) Preservation of liability limits and defenses.--Except 
        as otherwise explicitly provided in this subpart, nothing in 
        this subpart expands any liability otherwise imposed or limits 
        any defense otherwise available under Federal, State, or Tribal 
        law.
            (3) Immunity.--Nothing in this subpart abrogates the 
        immunity of any State, or waives the immunity of any Tribal 
        government. The limitations on liability provided under this 
        subpart shall control in any action properly filed against a 
        State or Tribal government pursuant to a duly executed waiver 
        by the State or Tribe of sovereign immunity and stating claims 
        within the scope of this subpart.
    (b) Preemption and Supersedure.--
            (1) In general.--Except as described in paragraphs (2) 
        through (6), this subpart preempts and supersedes any Federal, 
        State, or Tribal law, including statutes, regulations, rules, 
        orders, proclamations, or standards that are enacted, 
        promulgated, or established under common law, related to 
        recovery for personal injuries caused by actual, alleged, 
        feared, or potential for exposure to coronavirus.
            (2) Stricter laws not preempted or superseded.--Nothing in 
        this subpart shall be construed to affect the applicability of 
        any provision of any Federal, State, or Tribal law that imposes 
        stricter limits on damages or liabilities for personal injury 
        caused by, arising out of, or related to an actual, alleged, 
        feared, or potential for exposure to coronavirus, or otherwise 
        affords greater protection to defendants in any coronavirus 
        exposure action, than are provided in this subpart. Any such 
        provision of Federal, State, or Tribal law shall be applied in 
        addition to the requirements of this subpart and not in lieu 
        thereof.
            (3) Workers' compensation laws not preempted or 
        superseded.--Nothing in this subpart shall be construed to 
        affect the applicability of any State or Tribal law providing 
        for a claim for benefits under a workers' compensation scheme 
        or program, or to preempt or supersede an exclusive remedy 
        under such scheme or program.
            (4) Enforcement actions.--Nothing in this subpart shall be 
        construed to impair, limit, or affect the authority of the 
        Federal Government, or of any State, local, or Tribal 
        government, to bring any criminal, civil, or administrative 
        enforcement action against any individual or entity.
            (5) Discrimination claims.--Nothing in this subpart shall 
        be construed to affect the applicability of any provision of 
        any Federal, State, or Tribal law that creates a cause of 
        action for intentional discrimination on the basis of race, 
        color, national origin, religion, sex (including pregnancy), 
        disability, genetic information, or age.
            (6) Maintenance and cure.--Nothing in this subpart shall be 
        construed to affect a seaman's right to claim maintenance and 
        cure benefits.
    (c) Statute of Limitations.--A coronavirus exposure action may not 
be commenced in any Federal, State, or Tribal government court later 
than 1 year after the date of the actual, alleged, feared, or potential 
for exposure to coronavirus.

SEC. 122. LIABILITY; SAFE HARBOR.

    (a) Requirements for Liability for Exposure to Coronavirus.--
Notwithstanding any other provision of law, and except as otherwise 
provided in this section, no individual or entity engaged in 
businesses, services, activities, or accommodations shall be liable in 
any coronavirus exposure action unless the plaintiff can prove by clear 
and convincing evidence that--
            (1) in engaging in the businesses, services, activities, or 
        accommodations, the individual or entity was not making 
        reasonable efforts in light of all the circumstances to comply 
        with the applicable government standards and guidance in effect 
        at the time of the actual, alleged, feared, or potential for 
        exposure to coronavirus;
            (2) the individual or entity engaged in gross negligence or 
        willful misconduct that caused an actual exposure to 
        coronavirus; and
            (3) the actual exposure to coronavirus caused the personal 
        injury of the plaintiff.
    (b) Reasonable Efforts To Comply.--
            (1) Conflicting applicable government standards and 
        guidance.--
                    (A) In general.--If more than 1 government to whose 
                jurisdiction an individual or entity is subject issues 
                applicable government standards and guidance, and the 
                applicable government standards and guidance issued by 
                1 or more of the governments conflicts with the 
                applicable government standards and guidance issued by 
                1 or more of the other governments, the individual or 
                entity shall be considered to have made reasonable 
                efforts in light of all the circumstances to comply 
                with the applicable government standards and guidance 
                for purposes of subsection (a)(1) unless the plaintiff 
                establishes by clear and convincing evidence that the 
                individual or entity was not making reasonable efforts 
                in light of all the circumstances to comply with any of 
                the conflicting applicable government standards and 
                guidance issued by any government to whose jurisdiction 
                the individual or entity is subject.
                    (B) Exception.--If mandatory standards and 
                regulations constituting applicable government 
                standards and guidance issued by any government with 
                jurisdiction over the individual or entity conflict 
                with applicable government standards and guidance that 
                are not mandatory and are issued by any other 
                government with jurisdiction over the individual or 
                entity or by the same government that issued the 
                mandatory standards and regulations, the plaintiff may 
                establish that the individual or entity did not make 
                reasonable efforts in light of all the circumstances to 
                comply with the applicable government standards and 
                guidance for purposes of subsection (a)(1) by 
                establishing by clear and convincing evidence that the 
                individual or entity was not making reasonable efforts 
                in light of all the circumstances to comply with the 
                mandatory standards and regulations to which the 
                individual or entity was subject.
            (2) Written or published policy.--
                    (A) In general.--If an individual or entity engaged 
                in businesses, services, activities, or accommodations 
                maintained a written or published policy on the 
                mitigation of transmission of coronavirus at the time 
                of the actual, alleged, feared, or potential for 
                exposure to coronavirus that complied with, or was more 
                protective than, the applicable government standards 
                and guidance to which the individual or entity was 
                subject, the individual or entity shall be presumed to 
                have made reasonable efforts in light of all the 
                circumstances to comply with the applicable government 
                standards and guidance for purposes of subsection 
                (a)(1).
                    (B) Rebuttal.--The plaintiff may rebut the 
                presumption under subparagraph (A) by establishing that 
                the individual or entity was not complying with the 
                written or published policy at the time of the actual, 
                alleged, feared, or potential for exposure to 
                coronavirus.
                    (C) Absence of a written or published policy.--The 
                absence of a written or published policy shall not give 
                rise to a presumption that the individual or entity did 
                not make reasonable efforts in light of all the 
                circumstances to comply with the applicable government 
                standards and guidance for purposes of subsection 
                (a)(1).
            (3) Timing.--For purposes of subsection (a)(1), a change to 
        a policy or practice by an individual or entity before or after 
        the actual, alleged, feared, or potential for exposure to 
        coronavirus, shall not be evidence of liability for the actual, 
        alleged, feared, or potential for exposure to coronavirus.
    (c) Third Parties.--No individual or entity shall be held liable in 
a coronavirus exposure action for the acts or omissions of a third 
party, unless--
            (1) the individual or entity had an obligation under 
        general common law principles to control the acts or omissions 
        of the third party; or
            (2) the third party was an agent of the individual or 
        entity.
    (d) Mitigation.--Changes to the policies, practices, or procedures 
of an individual or entity for complying with the applicable government 
standards and guidance after the time of the actual, alleged, feared, 
or potential for exposure to coronavirus, shall not be considered 
evidence of liability or culpability.

       Subpart B--Liability Limitations for Health Care Providers

SEC. 131. APPLICATION OF SUBPART.

    (a) In General.--
            (1) Cause of action.--
                    (A) In general.--This subpart creates an exclusive 
                cause of action for coronavirus-related medical 
                liability actions.
                    (B) Liability.--A plaintiff may prevail in a 
                coronavirus-related medical liability action only in 
                accordance with the requirements of this part.
                    (C) Application.--The provisions of this subpart 
                shall apply to--
                            (i) any cause of action that is a 
                        coronavirus-related medical liability action 
                        that was filed before the date of enactment of 
                        this Act and that is pending on such date of 
                        enactment; and
                            (ii) any coronavirus-related medical 
                        liability action filed on or after such date of 
                        enactment.
            (2) Preservation of liability limits and defenses.--Except 
        as otherwise explicitly provided in this subpart, nothing in 
        this subpart expands any liability otherwise imposed or limits 
        any defense otherwise available under Federal, State, or Tribal 
        law.
            (3) Immunity.--Nothing in this subpart abrogates the 
        immunity of any State, or waives the immunity of any Tribal 
        government. The limitations on liability provided under this 
        subpart shall control in any action properly filed against a 
        State or Tribal government pursuant to a duly executed waiver 
        by the State or Tribe of sovereign immunity and stating claims 
        within the scope of this subpart.
    (b) Preemption and Supersedure.--
            (1) In general.--Except as described in paragraphs (2) 
        through (6), this subpart preempts and supersedes any Federal, 
        State, or Tribal law, including statutes, regulations, rules, 
        orders, proclamations, or standards that are enacted, 
        promulgated, or established under common law, related to 
        recovery for personal injuries caused by, arising out of, or 
        related to an act or omission by a health care provider in the 
        course of arranging for or providing coronavirus-related health 
        care services.
            (2) Stricter laws not preempted or superseded.--Nothing in 
        this subpart shall be construed to affect the applicability of 
        any provision of any Federal, State, or Tribal law that imposes 
        stricter limits on damages or liabilities for personal injury 
        caused by, arising out of, or related to an act or omission by 
        a health care provider in the course of arranging for or 
        providing coronavirus-related health care services, or 
        otherwise affords greater protection to defendants in any 
        coronavirus-related medical liability action than are provided 
        in this subpart. Any such provision of Federal, State, or 
        Tribal law shall be applied in addition to the requirements of 
        this subpart and not in lieu thereof.
            (3) Enforcement actions.--Nothing in this subpart shall be 
        construed to impair, limit, or affect the authority of the 
        Federal Government, or of any State, local, or Tribal 
        government to bring any criminal, civil, or administrative 
        enforcement action against any health care provider.
            (4) Discrimination claims.--Nothing in this subpart shall 
        be construed to affect the applicability of any provision of 
        any Federal, State, or Tribal law that creates a cause of 
        action for intentional discrimination on the basis of race, 
        color, national origin, religion, sex (including pregnancy), 
        disability, genetic information, or age.
            (5) Public readiness and emergency preparedness.--Nothing 
        in this subpart shall be construed to affect the applicability 
        of section 319F-3 of the Public Health Service Act (42 U.S.C. 
        247d-6d) to any act or omission involving a covered 
        countermeasure, as defined in subsection (i) of such section in 
        arranging for or providing coronavirus-related health care 
        services. Nothing in this subpart shall be construed to affect 
        the applicability of section 319F-4 of the Public Health 
        Service Act (42 U.S.C. 247d-6e).
            (6) Vaccine injury.--To the extent that title XXI of the 
        Public Health Service Act (42 U.S.C. 300aa-1 et seq.) 
        establishes a Federal rule applicable to a civil action brought 
        for a vaccine-related injury or death, this subpart does not 
        affect the application of that rule to such an action.
    (c) Statute of Limitations.--A coronavirus-related medical 
liability action may not be commenced in any Federal, State, or Tribal 
government court later than 1 year after the date of the alleged harm, 
damage, breach, or tort, unless tolled for--
            (1) proof of fraud;
            (2) intentional concealment; or
            (3) the presence of a foreign body, which has no 
        therapeutic or diagnostic purpose or effect, in the person of 
        the injured person.

SEC. 132. LIABILITY FOR HEALTH CARE PROFESSIONALS AND HEALTH CARE 
              FACILITIES DURING CORONAVIRUS PUBLIC HEALTH EMERGENCY.

    (a) Requirements for Liability for Coronavirus-Related Health Care 
Services.--Notwithstanding any other provision of law, and except as 
provided in subsection (b), no health care provider shall be liable in 
a coronavirus-related medical liability action unless the plaintiff can 
prove by clear and convincing evidence--
            (1) gross negligence or willful misconduct by the health 
        care provider; and
            (2) that the alleged harm, damage, breach, or tort 
        resulting in the personal injury was directly caused by the 
        alleged gross negligence or willful misconduct.
    (b) Exceptions.--For purposes of this section, acts, omissions, or 
decisions resulting from a resource or staffing shortage shall not be 
considered willful misconduct or gross negligence.

   Subpart C--Substantive and Procedural Provisions for Coronavirus-
                       Related Actions Generally

SEC. 141. JURISDICTION.

    (a) Jurisdiction.--The district courts of the United States shall 
have concurrent original jurisdiction of any coronavirus-related 
action.
    (b) Removal.--
            (1) In general.--A coronavirus-related action of which the 
        district courts of the United States have original jurisdiction 
        under subsection (a) that is brought in a State or Tribal 
        government court may be removed to a district court of the 
        United States in accordance with section 1446 of title 28, 
        United States Code, except that--
                    (A) notwithstanding subsection (b)(2)(A) of such 
                section, such action may be removed by any defendant 
                without the consent of all defendants; and
                    (B) notwithstanding subsection (b)(1) of such 
                section, for any cause of action that is a coronavirus-
                related action that was filed in a State court before 
                the date of enactment of this Act and that is pending 
                in such court on such date of enactment, and of which 
                the district courts of the United States have original 
                jurisdiction under subsection (a), any defendant may 
                file a notice of removal of a civil action or 
                proceeding within 30 days of the date of enactment of 
                this Act.
            (2) Procedure after removal.--Section 1447 of title 28, 
        United States Code, shall apply to any removal of a case under 
        paragraph (1), except that, notwithstanding subsection (d) of 
        such section, a court of appeals of the United States shall 
        accept an appeal from an order of a district court granting or 
        denying a motion to remand the case to the State or Tribal 
        government court from which it was removed if application is 
        made to the court of appeals of the United States not later 
        than 10 days after the entry of the order.

SEC. 142. LIMITATIONS ON SUITS.

    (a) Joint and Several Liability Limitations.--
            (1) In general.--An individual or entity against whom a 
        final judgment is entered in any coronavirus-related action 
        shall be liable solely for the portion of the judgment that 
        corresponds to the relative and proportionate responsibility of 
        that individual or entity. In determining the percentage of 
        responsibility of any defendant, the trier of fact shall 
        determine that percentage as a percentage of the total fault of 
        all individuals or entities, including the plaintiff, who 
        caused or contributed to the total loss incurred by the 
        plaintiff.
            (2) Proportionate liability.--
                    (A) Determination of responsibility.--In any 
                coronavirus-related action, the court shall instruct 
                the jury to answer special interrogatories, or, if 
                there is no jury, the court shall make findings with 
                respect to each defendant, including defendants who 
                have entered into settlements with the plaintiff or 
                plaintiffs, concerning the percentage of 
                responsibility, if any, of each defendant, measured as 
                a percentage of the total fault of all individuals or 
                entities who caused or contributed to the loss incurred 
                by the plaintiff.
                    (B) Factors for consideration.--In determining the 
                percentage of responsibility under this subsection, the 
                trier of fact shall consider--
                            (i) the nature of the conduct of each 
                        individual or entity found to have caused or 
                        contributed to the loss incurred by the 
                        plaintiff; and
                            (ii) the nature and extent of the causal 
                        relationship between the conduct of each such 
                        individual or entity and the damages incurred 
                        by the plaintiff.
            (3) Joint liability for specific intent or fraud.--
        Notwithstanding paragraph (1), in any coronavirus-related 
        action the liability of a defendant is joint and several if the 
        trier of fact specifically determines that the defendant--
                    (A) acted with specific intent to injure the 
                plaintiff; or
                    (B) knowingly committed fraud.
            (4) Right to contribution not affected.--Nothing in this 
        subsection affects the right, under any other law, of a 
        defendant to contribution with respect to another defendant 
        determined under paragraph (3) to have acted with specific 
        intent to injure the plaintiff or to have knowingly committed 
        fraud.
    (b) Limitations on Damages.--In any coronavirus-related action--
            (1) the award of compensatory damages shall be limited to 
        economic losses incurred as the result of the personal injury, 
        harm, damage, breach, or tort, except that the court may award 
        damages for noneconomic losses if the trier of fact determines 
        that the personal injury, harm, damage, breach, or tort was 
        caused by the willful misconduct of the individual or entity;
            (2) punitive damages--
                    (A) may be awarded only if the trier of fact 
                determines that the personal injury to the plaintiff 
                was caused by the willful misconduct of the individual 
                or entity; and
                    (B) may not exceed the amount of compensatory 
                damages awarded; and
            (3) the amount of monetary damages awarded to a plaintiff 
        shall be reduced by the amount of compensation received by the 
        plaintiff from another source in connection with the personal 
        injury, harm, damage, breach, or tort, such as insurance or 
        reimbursement by a government.
    (c) Preemption and Supersedure.--
            (1) In general.--Except as described in paragraphs (2) and 
        (3), this section preempts and supersedes any Federal, State, 
        or Tribal law, including statutes, regulations, rules, orders, 
        proclamations, or standards that are enacted, promulgated, or 
        established under common law, related to joint and several 
        liability, proportionate or contributory liability, 
        contribution, or the award of damages for any coronavirus-
        related action.
            (2) Stricter laws not preempted or superseded.--Nothing in 
        this section shall be construed to affect the applicability of 
        any provision of any Federal, State, or Tribal law that--
                    (A) limits the liability of a defendant in a 
                coronavirus-related action to a lesser degree of 
                liability than the degree of liability determined under 
                this section;
                    (B) otherwise affords a greater degree of 
                protection from joint or several liability than is 
                afforded by this section; or
                    (C) limits the damages that can be recovered from a 
                defendant in a coronavirus-related action to a lesser 
                amount of damages than the amount determined under this 
                section.
            (3) Public readiness and emergency preparedness.--Nothing 
        in this subpart shall be construed to affect the applicability 
        of section 319F-3 of the Public Health Service Act (42 U.S.C. 
        247d-6d) to any act or omission involving a covered 
        countermeasure, as defined in subsection (i) of such section in 
        arranging for or providing coronavirus-related health care 
        services. Nothing in this subpart shall be construed to affect 
        the applicability of section 319F-4 of the Public Health 
        Service Act (42 U.S.C. 247d-6e).

SEC. 143. PROCEDURES FOR SUIT IN DISTRICT COURTS OF THE UNITED STATES.

    (a) Pleading With Particularity.--In any coronavirus-related action 
filed in or removed to a district court of the United States--
            (1) the complaint shall plead with particularity--
                    (A) each element of the plaintiff's claim; and
                    (B) with respect to a coronavirus exposure action, 
                all places and persons visited by the person on whose 
                behalf the complaint was filed and all persons who 
                visited the residence of the person on whose behalf the 
                complaint was filed during the 14-day period before the 
                onset of the first symptoms allegedly caused by 
                coronavirus, including--
                            (i) each individual or entity against which 
                        a complaint is filed, along with the factual 
                        basis for the belief that such individual or 
                        entity was a cause of the personal injury 
                        alleged; and
                            (ii) every other person or place visited by 
                        the person on whose behalf the complaint was 
                        filed and every other person who visited the 
                        residence of the person on whose behalf the 
                        complaint was filed during such period, along 
                        with the factual basis for the belief that 
                        these persons and places were not the cause of 
                        the personal injury alleged; and
            (2) the complaint shall plead with particularity each 
        alleged act or omission constituting gross negligence or 
        willful misconduct that resulted in personal injury, harm, 
        damage, breach, or tort.
    (b) Separate Statements Concerning the Nature and Amount of Damages 
and Required State of Mind.--
            (1) Nature and amount of damages.--In any coronavirus-
        related action filed in or removed to a district court of the 
        United States in which monetary damages are requested, there 
        shall be filed with the complaint a statement of specific 
        information as to the nature and amount of each element of 
        damages and the factual basis for the damages calculation.
            (2) Required state of mind.--In any coronavirus-related 
        action filed in or removed to a district court of the United 
        States in which a claim is asserted on which the plaintiff may 
        prevail only on proof that the defendant acted with a 
        particular state of mind, there shall be filed with the 
        complaint, with respect to each element of that claim, a 
        statement of the facts giving rise to a strong inference that 
        the defendant acted with the required state of mind.
    (c) Verification and Medical Records.--
            (1) Verification requirement.--
                    (A) In general.--The complaint in a coronavirus-
                related action filed in or removed to a district court 
                of the United States shall include a verification, made 
                by affidavit of the plaintiff under oath, stating that 
                the pleading is true to the knowledge of the deponent, 
                except as to matters specifically identified as being 
                alleged on information and belief, and that as to those 
                matters the plaintiff believes it to be true.
                    (B) Identification of matters alleged upon 
                information and belief.--Any matter that is not 
                specifically identified as being alleged upon the 
                information and belief of the plaintiff, shall be 
                regarded for all purposes, including a criminal 
                prosecution, as having been made upon the knowledge of 
                the plaintiff.
            (2) Materials required.--In any coronavirus-related action 
        filed in or removed to a district court of the United States, 
        the plaintiff shall file with the complaint--
                    (A) an affidavit by a physician or other qualified 
                medical expert who did not treat the person on whose 
                behalf the complaint was filed that explains the basis 
                for such physician's or other qualified medical 
                expert's belief that such person suffered the personal 
                injury, harm, damage, breach, or tort alleged in the 
                complaint; and
                    (B) certified medical records documenting the 
                alleged personal injury, harm, damage, breach, or tort.
    (d) Application With Federal Rules of Civil Procedure.--This 
section applies exclusively to any coronavirus-related action filed in 
or removed to a district court of the United States and, except to the 
extent that this section requires additional information to be 
contained in or attached to pleadings, nothing in this section is 
intended to amend or otherwise supersede applicable rules of Federal 
civil procedure.
    (e) Civil Discovery for Actions in District Courts of the United 
States.--
            (1) Timing.--Notwithstanding any other provision of law, in 
        any coronavirus-related action filed in or removed to a 
        district court of the United States, no discovery shall be 
        allowed before--
                    (A) the time has expired for the defendant to 
                answer or file a motion to dismiss; and
                    (B) if a motion to dismiss is filed, the court has 
                ruled on the motion.
            (2) Standard.--Notwithstanding any other provision of law, 
        the court in any coronavirus-related action that is filed in or 
        removed to a district court of the United States--
                    (A) shall permit discovery only with respect to 
                matters directly related to material issues contested 
                in the coronavirus-related action; and
                    (B) may compel a response to a discovery request 
                (including a request for admission, an interrogatory, a 
                request for production of documents, or any other form 
                of discovery request) under rule 37 of the Federal 
                Rules of Civil Procedure, only if the court finds 
                that--
                            (i) the requesting party needs the 
                        information sought to prove or defend as to a 
                        material issue contested in such action; and
                            (ii) the likely benefits of a response to 
                        such request equal or exceed the burden or cost 
                        for the responding party of providing such 
                        response.
    (f) Interlocutory Appeal and Stay of Discovery.--The courts of 
appeals of the United States shall have jurisdiction of an appeal from 
a motion to dismiss that is denied in any coronavirus-related action in 
a district court of the United States. The district court shall stay 
all discovery in such a coronavirus-related action until the court of 
appeals has disposed of the appeal.
    (g) Class Actions and Multidistrict Litigation Proceedings.--
            (1) Class actions.--In any coronavirus-related action that 
        is filed in or removed to a district court of the United States 
        and is maintained as a class action or multidistrict 
        litigation--
                    (A) an individual or entity shall only be a member 
                of the class if the individual or entity affirmatively 
                elects to be a member; and
                    (B) the court, in addition to any other notice 
                required by applicable Federal or State law, shall 
                direct notice of the action to each member of the 
                class, which shall include--
                            (i) a concise and clear description of the 
                        nature of the action;
                            (ii) the jurisdiction where the case is 
                        pending; and
                            (iii) the fee arrangements with class 
                        counsel, including--
                                    (I) the hourly fee being charged; 
                                or
                                    (II) if it is a contingency fee, 
                                the percentage of the final award which 
                                will be paid, including an estimate of 
                                the total amount that would be paid if 
                                the requested damages were to be 
                                granted; and
                                    (III) if the cost of the litigation 
                                is being financed, a description of the 
                                financing arrangement.
            (2) Multidistrict litigations.--
                    (A) Trial prohibition.--In any coordinated or 
                consolidated pretrial proceedings conducted pursuant to 
                section 1407(b) of title 28, United States Code, the 
                judge or judges to whom coronavirus-related actions are 
                assigned by the Judicial Panel on Multidistrict 
                Litigation may not conduct a trial in a coronavirus-
                related action transferred to or directly filed in the 
                proceedings unless all parties to that coronavirus-
                related action consent.
                    (B) Review of orders.--The court of appeals of the 
                United States having jurisdiction over the transferee 
                district court shall permit an appeal to be taken from 
                any order issued in the conduct of coordinated or 
                consolidated pretrial proceedings conducted pursuant to 
                section 1407(b) of title 28, United States Code, if the 
                order is applicable to 1 or more coronavirus-related 
                actions and an immediate appeal from the order may 
                materially advance the ultimate termination of 1 or 
                more coronavirus-related actions in the proceedings.

SEC. 144. DEMAND LETTERS; CAUSE OF ACTION.

    (a) Cause of Action.--If any person transmits or causes another to 
transmit in any form and by any means a demand for remuneration in 
exchange for settling, releasing, waiving, or otherwise not pursuing a 
claim that is, or could be, brought as part of a coronavirus-related 
action, the party receiving such a demand shall have a cause of action 
for the recovery of damages occasioned by such demand and for 
declaratory judgment in accordance with chapter 151 of title 28, United 
States Code, if the claim for which the letter was transmitted was 
meritless.
    (b) Damages.--Damages available under subsection (a) shall 
include--
            (1) compensatory damages including costs incurred in 
        responding to the demand; and
            (2) punitive damages, if the court determines that the 
        defendant had knowledge or was reckless with regard to the fact 
        that the claim was meritless.
    (c) Attorney's Fees and Costs.--In an action commenced under 
subsection (a), if the plaintiff is a prevailing party, the court 
shall, in addition to any judgment awarded to a plaintiff, allow a 
reasonable attorney's fee to be paid by the defendant, and costs of the 
action.
    (d) Jurisdiction.--The district courts of the United States shall 
have concurrent original jurisdiction of all claims arising under 
subsection (a).
    (e) Enforcement by the Attorney General.--
            (1) In general.--Whenever the Attorney General has 
        reasonable cause to believe that any person or group of persons 
        is engaged in a pattern or practice of transmitting demands for 
        remuneration in exchange for settling, releasing, waiving, or 
        otherwise not pursuing a claim that is, or could be, brought as 
        part of a coronavirus-related action and that is meritless, the 
        Attorney General may commence a civil action in any appropriate 
        district court of the United States.
            (2) Relief.--In a civil action under paragraph (1), the 
        court may, to vindicate the public interest, assess a civil 
        penalty against the respondent in an amount not exceeding 
        $50,000 per transmitted demand for remuneration in exchange for 
        settling, releasing, waiving or otherwise not pursuing a claim 
        that is meritless.
            (3) Distribution of civil penalties.--If the Attorney 
        General obtains civil penalties in accordance with paragraph 
        (2), the Attorney General shall distribute the proceeds 
        equitably among those persons aggrieved by the respondent's 
        pattern or practice of transmitting demands for remuneration in 
        exchange for settling, releasing, waiving or otherwise not 
        pursuing a claim that is meritless.

            Subpart D--Relation to Labor and Employment Laws

SEC. 151. LIMITATION ON VIOLATIONS UNDER SPECIFIC LAWS.

    (a) In General.--
            (1) Definition.--In this subsection, the term ``covered 
        Federal employment law'' means any of the following:
                    (A) The Occupational Safety and Health Act of 1970 
                (29 U.S.C. 651 et seq.) (including any standard 
                included in a State plan approved under section 18 of 
                such Act (29 U.S.C. 667)).
                    (B) The Fair Labor Standards Act of 1938 (29 U.S.C. 
                201 et seq.).
                    (C) The Age Discrimination in Employment Act of 
                1967 (29 U.S.C. 621 et seq.).
                    (D) The Worker Adjustment and Retraining 
                Notification Act (29 U.S.C. 2101 et seq.).
                    (E) Title VII of the Civil Rights Act of 1964 (42 
                U.S.C. 2000e et seq.).
                    (F) Title II of the Genetic Information 
                Nondiscrimination Act of 2008 (42 U.S.C. 2000ff et 
                seq.).
                    (G) Title I of the Americans with Disabilities Act 
                of 1990 (42 U.S.C. 12111 et seq.).
            (2) Limitation.--Notwithstanding any provision of a covered 
        Federal employment law, in any action, proceeding, or 
        investigation resulting from or related to an actual, alleged, 
        feared, or potential for exposure to coronavirus, or a change 
        in working conditions caused by a law, rule, declaration, or 
        order related to coronavirus, an employer shall not be subject 
        to any enforcement proceeding or liability under any provision 
        of a covered Federal employment law if the employer--
                    (A) was relying on and generally following 
                applicable government standards and guidance;
                    (B) knew of the obligation under the relevant 
                provision; and
                    (C) attempted to satisfy any such obligation by--
                            (i) exploring options to comply with such 
                        obligations and with the applicable government 
                        standards and guidance (such as through the use 
                        of virtual training or remote communication 
                        strategies);
                            (ii) implementing interim alternative 
                        protections or procedures; or
                            (iii) following guidance issued by the 
                        relevant agency with jurisdiction with respect 
                        to any exemptions from such obligation.
    (b) Public Accommodation Laws.--
            (1) Definitions.--In this subsection--
                    (A) the term ``auxiliary aids and services'' has 
                the meaning given the term in section 4 of the 
                Americans with Disabilities Act of 1990 (42 U.S.C. 
                12103);
                    (B) the term ``covered public accommodation law'' 
                means--
                            (i) title III of the Americans with 
                        Disabilities Act of 1990 (42 U.S.C. 12181 et 
                        seq.); or
                            (ii) title II of the Civil Rights Act of 
                        1964 (42 U.S.C. 2000a et seq.);
                    (C) the term ``place of public accommodation'' 
                means--
                            (i) a place of public accommodation, as 
                        defined in section 201 of the Civil Rights Act 
                        of 1964 (42 U.S.C. 2000a); or
                            (ii) a public accommodation, as defined in 
                        section 301 of the Americans with Disabilities 
                        Act of 1990 (42 U.S.C. 12181); and
                    (D) the term ``public health emergency period'' 
                means a period designated a public health emergency 
                period by a Federal, State, or local government 
                authority.
            (2) Actions and measures during a public health 
        emergency.--
                    (A) In general.--Notwithstanding any other 
                provision of law or regulation, during any public 
                health emergency period, no person who owns, leases (or 
                leases to), or operates a place of public accommodation 
                shall be liable under, or found in violation of, any 
                covered public accommodation law for any action or 
                measure taken regarding coronavirus and that place of 
                public accommodation, if such person--
                            (i) has determined that the significant 
                        risk of substantial harm to public health or 
                        the health of employees cannot be reduced or 
                        eliminated by reasonably modifying policies, 
                        practices, or procedures, or the provision of 
                        an auxiliary aid or service; or
                            (ii) has offered such a reasonable 
                        modification or auxiliary aid or service but 
                        such offer has been rejected by the individual 
                        protected by the covered law.
                    (B) Required waiver prohibited.--For purposes of 
                this subsection, no person who owns, leases (or leases 
                to), or operates a place of public accommodation shall 
                be required to waive any measure, requirement, or 
                recommendation that has been adopted in accordance with 
                a requirement or recommendation issued by the Federal 
                Government or any State or local government with regard 
                to coronavirus, in order to offer such a reasonable 
                modification or auxiliary aids and services.

SEC. 152. LIABILITY FOR CONDUCTING TESTING AT WORKPLACE.

    Notwithstanding any other provision of Federal, State, or local 
law, an employer, or other person who hires or contracts with other 
individuals to provide services, that conducts tests for coronavirus on 
the employees of the employer or persons hired or contracted to provide 
services shall not be liable for any action or personal injury directly 
resulting from such testing, except for those personal injuries caused 
by the gross negligence or intentional misconduct of the employer or 
other person.

SEC. 153. JOINT EMPLOYMENT AND INDEPENDENT CONTRACTING.

    Notwithstanding any other provision of Federal or State law, 
including any covered Federal employment law (as defined in section 
181(a)), the Labor Management Relations Act, 1947 (29 U.S.C. 141 et 
seq.), the Employment Retirement Income Security Act of 1974 (29 U.S.C. 
1001 et seq.), and the Family and Medical Leave Act of 1993 (29 U.S.C. 
2601 et seq.), it shall not constitute evidence of a joint employment 
relationship or employment relationship for any employer to provide or 
require, for an employee of another employer or for an independent 
contractor, any of the following:
            (1) Coronavirus-related policies, procedures, or training.
            (2) Personal protective equipment or training for the use 
        of such equipment.
            (3) Cleaning or disinfecting services or the means for such 
        cleaning or disinfecting.
            (4) Workplace testing for coronavirus.
            (5) Temporary assistance due to coronavirus, including 
        financial assistance or other health and safety benefits.

SEC. 154. EXCLUSION OF CERTAIN NOTIFICATION REQUIREMENTS AS A RESULT OF 
              THE COVID-19 PUBLIC HEALTH EMERGENCY.

    (a) Definitions.--Section 2(a) of the Worker Adjustment and 
Retraining Notification Act (29 U.S.C. 2101(a)) is amended--
            (1) in paragraph (2), by adding before the semicolon at the 
        end the following: ``and the shutdown, if occurring during the 
        covered period, is not a result of the COVID-19 national 
        emergency'';
            (2) in paragraph (3)--
                    (A) in subparagraph (A), by striking ``and'' at the 
                end;
                    (B) in subparagraph (B), by adding ``and'' at the 
                end; and
                    (C) by adding at the end the following:
                    ``(C) if occurring during the covered period, is 
                not a result of the COVID-19 national emergency;'';
            (3) in paragraph (7), by striking ``and'';
            (4) in paragraph (8), by striking the period at the end and 
        inserting a semicolon; and
            (5) by adding at the end the following:
            ``(9) the term `covered period' means the period that--
                    ``(A) begins on January 1, 2020; and
                    ``(B) ends 90 days after the last date of the 
                COVID-19 national emergency; and
            ``(10) the term `COVID-19 national emergency' means the 
        national emergency declared by the President under the National 
        Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the 
        Coronavirus Disease 2019 (COVID-19).''.
    (b) Exclusion From Definition of Employment Loss.--Section 2(b) of 
the Worker Adjustment and Retraining Notification Act (29 U.S.C. 
2101(b)) is amended by adding at the end the following:
            ``(3) Notwithstanding subsection (a)(6), during the covered 
        period an employee may not be considered to have experienced an 
        employment loss if the termination, layoff exceeding 6 months, 
        or reduction in hours of work of more than 50 percent during 
        each month of any 6-month period involved is a result of the 
        COVID-19 national emergency.''.

                           PART II--PRODUCTS

SEC. 161. APPLICABILITY OF THE TARGETED LIABILITY PROTECTIONS FOR 
              PANDEMIC AND EPIDEMIC PRODUCTS AND SECURITY 
              COUNTERMEASURES WITH RESPECT TO COVID-19.

    (a) In General.--Section 319F-3(i)(1) of the Public Health Service 
Act (42 U.S.C. 247d-6d(i)(1)) is amended--
            (1) in subparagraph (C), by striking ``; or'' and inserting 
        a semicolon;
            (2) in subparagraph (D), by striking the period and 
        inserting ``; or''; and
            (3) by adding at the end the following:
                    ``(E) a drug (as such term is defined in section 
                201(g)(1) of the Federal Food, Drug, and Cosmetic Act), 
                biological product (including a vaccine) (as such term 
                is defined in section 351(i)), or device (as such term 
                is defined in section 201(h) of the Federal Food, Drug, 
                and Cosmetic Act) that--
                            ``(i) is the subject of a notice of use of 
                        enforcement discretion issued by the Secretary 
                        if such drug, biological product, or device is 
                        used--
                                    ``(I) when such notice is in 
                                effect;
                                    ``(II) within the scope of such 
                                notice; and
                                    ``(III) in compliance with other 
                                applicable requirements of the Federal 
                                Food, Drug, and Cosmetic Act that are 
                                not the subject of such notice;
                            ``(ii) in the case of a device, is exempt 
                        from the requirement under section 510(k) of 
                        the Federal Food, Drug, and Cosmetic Act; or
                            ``(iii) in the case of a drug--
                                    ``(I) meets the requirements for 
                                marketing under a final administrative 
                                order under section 505G of the Federal 
                                Food, Drug, and Cosmetic Act; or
                                    ``(II) is marketed in accordance 
                                with section 505G(a)(3) of such Act.''.
    (b) Clarifying Means of Distribution.--Section 319F-3(a)(5) of the 
Public Health Service Act (42 U.S.C. 247d-6d(a)(5)) is amended by 
inserting ``by, or in partnership with, Federal, State, or local public 
health officials or the private sector'' after ``distribution'' the 
first place it appears.
    (c) No Change to Administrative Procedure Act Application to 
Enforcement Discretion Exercise.--Section 319F-3 of the Public Health 
Service Act (42 U.S.C. 247d-6d) is amended by adding at the end the 
following:
    ``(j) Rule of Construction.--Nothing in this section shall be 
construed--
            ``(1) to require use of procedures described in section 553 
        of title 5, United States Code, for a notice of use of 
        enforcement discretion for which such procedures are not 
        otherwise required; or
            ``(2) to affect whether such notice constitutes final 
        agency action within the meaning of section 704 of title 5, 
        United States Code.''.

                      PART III--GENERAL PROVISIONS

SEC. 171. SEVERABILITY.

    If any provision of this subtitle, an amendment made by this 
subtitle, or the application of such a provision or amendment to any 
person or circumstance is held to be unconstitutional, the remaining 
provisions of and amendments made by this subtitle, as well as the 
application of such provision or amendment to any person other than the 
parties to the action holding the provision or amendment to be 
unconstitutional, or to any circumstances other than those presented in 
such action, shall not be affected thereby.

   TITLE II--THE NEXT GREAT AMERICAN ECONOMIC RECOVERY: JOB CREATION

SEC. 201. EXPENSING OF CERTAIN PROPERTY.

    (a) Permanent Full Expensing for Qualified Property.--
            (1) In general.--Paragraph (6) of section 168(k) of the 
        Internal Revenue Code of 1986 is amended to read as follows:
            ``(6) Applicable percentage.--For purposes of this 
        subsection, the term `applicable percentage' means, in the case 
        of property placed in service (or, in the case of a specified 
        plant described in paragraph (5), a plant which is planted or 
        grafted) after September 27, 2017, 100 percent.''.
            (2) Conforming amendments.--
                    (A) Section 168(k) of such Code is amended--
                            (i) in paragraph (2)--
                                    (I) in subparagraph (A)--
                                            (aa) in clause (i)(V), by 
                                        inserting ``and'' at the end,
                                            (bb) in clause (ii), by 
                                        striking ``clause (ii) of 
                                        subparagraph (E), and'' and 
                                        inserting ``clause (i) of 
                                        subparagraph (E).'', and
                                            (cc) by striking clause 
                                        (iii),
                                    (II) in subparagraph (B)--
                                            (aa) in clause (i)--

                                                    (AA) by striking 
                                                subclauses (II) and 
                                                (III), and

                                                    (BB) by 
                                                redesignating 
                                                subclauses (IV) through 
                                                (VI) as subclauses (II) 
                                                through (IV), 
                                                respectively,

                                            (bb) by striking clause 
                                        (ii), and
                                            (cc) by redesignating 
                                        clauses (iii) and (iv) as 
                                        clauses (ii) and (iii), 
                                        respectively,
                                    (III) in subparagraph (C)--
                                            (aa) in clause (i), by 
                                        striking ``and subclauses (II) 
                                        and (III) of subparagraph 
                                        (B)(i)'', and
                                            (bb) in clause (ii), by 
                                        striking ``subparagraph 
                                        (B)(iii)'' and inserting 
                                        ``subparagraph (B)(ii)'', and
                                    (IV) in subparagraph (E)--
                                            (aa) by striking clause 
                                        (i), and
                                            (bb) by redesignating 
                                        clauses (ii) and (iii) as 
                                        clauses (i) and (ii), 
                                        respectively, and
                            (ii) in paragraph (5)(A), by striking 
                        ``planted before January 1, 2027, or is grafted 
                        before such date to a plant that has already 
                        been planted,'' and inserting ``planted or 
                        grafted''.
                    (B) Section 460(c)(6)(B) of such Code is amended by 
                striking ``which'' and all that follows through the 
                period and inserting ``which has a recovery period of 7 
                years or less.''.
            (3) Effective date.--The amendments made by this subsection 
        shall take effect as if included in section 13201 of Public Law 
        115-97.
    (b) Neutral Cost Recovery Depreciation Adjustment for Residential 
Rental Property and Nonresidential Real Property.--
            (1) In general.--Section 168 of the Internal Revenue Code 
        of 1986 is amended by adding at the end thereof the following 
        new subsection:
    ``(n) Neutral Cost Recovery Depreciation Adjustment for Residential 
Rental Property and Nonresidential Real Property.--
            ``(1) In general.--In the case of any applicable property, 
        the deduction under this section with respect to such property 
        for any taxable year after the taxable year during which the 
        property is placed in service shall be--
                    ``(A) the amount determined under this section for 
                such taxable year without regard to this subsection, 
                multiplied by
                    ``(B) the applicable neutral cost recovery ratio 
                for such taxable year.
            ``(2) Applicable neutral cost recovery ratio.--For purposes 
        of paragraph (1), the applicable neutral cost recovery ratio 
        for the applicable property for any taxable year is the number 
        determined by--
                    ``(A) dividing--
                            ``(i) the gross domestic product deflator 
                        for the calendar quarter ending in such taxable 
                        year which corresponds to the calendar quarter 
                        during which the property was placed in service 
                        by the taxpayer, by
                            ``(ii) the gross domestic product deflator 
                        for the calendar quarter during which the 
                        property was placed in service by the taxpayer, 
                        and
                    ``(B) then multiplying the number determined under 
                subparagraph (A) by the number equal to 1.03 to the nth 
                power where `n' is the number of full years in the 
                period beginning on the 1st day of the calendar quarter 
                during which the property was placed in service by the 
                taxpayer and ending on the day before the beginning of 
                the corresponding calendar quarter ending during such 
                taxable year.
        The applicable neutral cost recovery ratio shall never be less 
        than 1. The applicable neutral cost recovery ratio shall be 
        rounded to the nearest \1/1000\.
            ``(3) Special rule for existing property.--In the case of 
        any applicable property which is placed in service before the 
        date of enactment of this subsection, subparagraphs (A)(ii) and 
        (B) of paragraph (2) shall be applied by substituting `calendar 
        quarter which includes the date of enactment of this 
        subsection' for `calendar quarter during which the property was 
        placed in service by the taxpayer' each place it appears.
            ``(4) Gross domestic product deflator.--For purposes of 
        paragraph (2), the gross domestic product deflator for any 
        calendar quarter is the implicit price deflator for the gross 
        domestic product for such quarter (as shown in the first 
        revision thereof).
            ``(5) Election not to have subsection apply.--This 
        subsection shall not apply to any applicable property if the 
        taxpayer elects not to have this subsection apply to such 
        property. Such an election, once made, shall be irrevocable.
            ``(6) Additional deduction not to affect basis or 
        recapture.--
                    ``(A) In general.--The additional amount determined 
                under this section by reason of this subsection shall 
                not be taken into account in determining the adjusted 
                basis of any applicable property or of any interest in 
                a pass-thru entity which holds such property and shall 
                not be treated as a deduction for depreciation for 
                purposes of sections 1245 and 1250.
                    ``(B) Pass-thru entity defined.--For purposes of 
                subparagraph (A), the term `pass-thru entity' means--
                            ``(i) a regulated investment company,
                            ``(ii) a real estate investment trust,
                            ``(iii) an S corporation,
                            ``(iv) a partnership,
                            ``(v) an estate or trust, and
                            ``(vi) a common trust fund.
            ``(7) Applicable property.--For purposes of this 
        subsection, the term `applicable property' means residential 
        rental property or nonresidential real property (as such terms 
        are defined in subsection (e)(2)).''.
            (2) Minimum tax treatment.--Paragraph (1) of section 56(a) 
        of such Code is amended by adding at the end thereof the 
        following new subparagraph:
                    ``(E) Use of neutral cost recovery ratio.--In the 
                case of property to which section 168(n) applies, the 
                deduction allowable under this paragraph with respect 
                to such property for any taxable year (after the 
                taxable year during which the property is placed in 
                service) shall be--
                            ``(i) the amount so allowable for such 
                        taxable year without regard to this 
                        subparagraph, multiplied by
                            ``(ii) the applicable neutral cost recovery 
                        ratio for such taxable year (as determined 
                        under section 168(n)).
                This subparagraph shall not apply to any property with 
                respect to which there is an election in effect not to 
                have section 168(n) apply.''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to property placed in service before, on, or after 
        the date of the enactment of this Act, with respect to taxable 
        years ending on or after such date.
    (c) Elimination of Amortization of Research and Experimental 
Expenditures.--
            (1) In general.--Subpart A of part III of subtitle C of 
        title I of Public Law 115-97 is amended by striking section 
        13206.
            (2) Effective date.--The amendment made by this subsection 
        shall take effect on the date of the enactment of this Act.

SEC. 202. TEMPORARY SUSPENSION OF PAYROLL TAXES.

    (a) In General.--Notwithstanding any other provision of law--
            (1) with respect to remuneration received for pay periods 
        ending during the payroll tax suspension period, the rate of 
        tax under 3101(a) of the Internal Revenue Code of 1986 shall be 
        0 percent,
            (2) with respect to compensation received for pay periods 
        ending during the payroll tax suspension period, the rate of 
        tax under 3201(a) of such Code shall be 0 percent,
            (3) with respect to remuneration paid for pay periods 
        ending during the payroll tax suspension period, the rate of 
        tax under section 3111(a) of such Code shall be 0 percent 
        (including for purposes of determining the applicable 
        percentage under section 3221(a) of such Code), and
            (4) with respect to self-employment income derived by an 
        individual during the payroll tax suspension period, the rate 
        of tax under section 1401(a) of such Code shall be 0 percent.
    (b) Coordination With Deductions for Employment Taxes.--
            (1) Deduction in computing net earnings from self-
        employment.--For purposes of applying section 1402(a)(12) of 
        the Internal Revenue Code of 1986, the rate of tax imposed by 
        section 1401(a) of such Code shall be determined without regard 
        to the reduction in such rate under this section.
            (2) Individual deduction.--In the case of the taxes imposed 
        by section 1401 of such Code for any taxable year which begins 
        in the payroll tax holiday period, the deduction under section 
        164(f) of such Code with respect to such taxes shall be 
        determined without regard to the reduction in such rate under 
        this section.
    (c) Payroll Tax Suspension Period.--For purposes of this section, 
the term ``payroll tax suspension period'' means the period beginning 
on the day after the date of the enactment of this Act and ending on 
December 31, 2020.
    (d) Wages.--For purposes of this section, 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).
    (e) 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.
    (f) Employer Notification.--The Secretary of the Treasury (or such 
Secretary's delegate) shall notify employers of the payroll tax 
suspension period in any manner the Secretary deems appropriate.
    (g) Coordination With Delay of Payment of Employer Payroll Taxes.--
Section 2302(d)(2) of the CARES Act (Public Law 116-136) is amended by 
striking ``January 1, 2021'' and inserting ``the date of the enactment 
of the RECOVERY Act''.
    (h) Regulations.--The Secretary of the Treasury (or such 
Secretary's delegate) shall issue such regulations or other guidance as 
necessary to carry out the purposes of this section.
    (i) Transfers of Funds.--
            (1) Transfers to federal old-age and survivors insurance 
        trust fund.--There are hereby appropriated to the Federal Old-
        Age and Survivors Insurance Trust Fund and the Federal 
        Disability Insurance Trust Fund established under section 201 
        of the Social Security Act (42 U.S.C. 401) and the Social 
        Security Equivalent Benefit Account established under section 
        15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231n-
        1(a)) amounts equal to the reduction in revenues to the 
        Treasury by reason of this section (without regard to this 
        subsection). Amounts appropriated by the preceding sentence 
        shall be transferred from the general fund at such times and in 
        such manner as to replicate to the extent possible the 
        transfers which would have occurred to such Trust Fund or 
        Account had this section not been enacted.
            (2) Coordination with other federal laws.--For purposes of 
        applying any provision of Federal law other than the provisions 
        of the Internal Revenue Code of 1986, the rate of tax in effect 
        under section 3101(a) of such Code shall be determined without 
        regard to the reduction in such rate under this section.

SEC. 203. ONSHORING RARE EARTHS ACT.

    (a) Permanent Full Expensing for Property Used To Extract Critical 
Minerals and Metals Within the United States.--
            (1) In general.--Section 168(k) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following:
            ``(11) Special rule for property used in the mining, 
        reclaiming, or recycling of critical minerals and metals within 
        the united states.--
                    ``(A) In general.--In the case of any qualified 
                property which is substantially involved in mining, 
                reclaiming, or recycling critical minerals and metals 
                from deposits in the United States, the applicable 
                percentage shall be 100 percent.
                    ``(B) Critical minerals and metals.--For purposes 
                of this paragraph, the term `critical minerals and 
                metals' means cerium, cobalt, dysprosium, erbium, 
                europium, gadolinium, graphite, holmium, lanthanum, 
                lithium, lutetium, manganese, neodymium, praseodymium, 
                promethium, samarium, scandium, terbium, thulium, 
                ytterbium, and yttrium.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to property placed in service after December 31, 
        2019.
    (b) Permanent Full Expensing for Nonresidential Real Property Used 
in the Mining, Reclaiming, or Recycling of Critical Minerals and Metals 
Within the United States.--
            (1) In general.--Section 168 of the Internal Revenue Code 
        of 1986, as amended by this Act, is further amended by adding 
        at the end the following new subsection:
    ``(o) Special Allowance for Nonresidential Real Property Used in 
the Mining, Reclaiming, or Recycling of Critical Minerals and Metals 
Within the United States.--
            ``(1) New structures.--In the case of any qualified real 
        property--
                    ``(A)(i) if such property is placed in service on 
                or after the date of enactment of this subsection, the 
                depreciation deduction provided by section 167(a) for 
                the taxable year in which such property is placed in 
                service shall include an allowance equal to 100 percent 
                of the adjusted basis of such property, or
                    ``(ii) if such property was placed in service 
                before the date of enactment of this subsection, the 
                depreciation deduction provided by section 167(a) for 
                the first taxable year beginning after such date shall 
                include an allowance equal to 100 percent of the 
                adjusted basis of such property, and
                    ``(B) the adjusted basis of such property shall be 
                reduced by the amount of such deduction before 
                computing the amount otherwise allowable as a 
                depreciation deduction under this chapter for such 
                taxable year and any subsequent taxable year.
            ``(2) Qualified real property.--For purposes of this 
        subsection, the term `qualified real property' means any 
        nonresidential real property which is substantially involved in 
        mining, reclaiming, or recycling critical minerals and metals 
        (as defined in subsection (k)(11)(B)) from deposits in the 
        United States.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to taxable years beginning after December 31, 2019.
    (c) Deduction for Purchase of Critical Minerals and Metals Mined, 
Reclaimed, or Recycled Within the United States.--
            (1) In general.--Part VI of subchapter B of chapter 1 of 
        the Internal Revenue Code of 1986 is amended by inserting after 
        section 176 the following new section:

``SEC. 177. DEDUCTION FOR PURCHASE OF CRITICAL MINERALS AND METALS 
              MINED, RECLAIMED, OR RECYCLED WITHIN THE UNITED STATES.

    ``(a) Allowance of Deduction.--There shall be allowed as a 
deduction for the taxable year an amount equal to 200 percent of the 
cost paid or incurred by the taxpayer for the purchase or acquisition 
of critical minerals and metals (as defined in section 168(k)(11)(B)) 
which have been mined, reclaimed, or recycled from deposits in the 
United States.
    ``(b) Application With Other Deductions.--No deduction shall be 
allowed under any other provision of this chapter with respect to any 
expenditure with respect to which a deduction is allowed or allowable 
under this section to the taxpayer.''.
            (2) Conforming amendment.--The table of sections for part 
        VI of subchapter B of chapter 1 of such Code is amended by 
        inserting after the item relating to section 176 the following 
        new item:

``Sec. 177. Deduction for purchase of critical minerals and metals 
                            mined, reclaimed, or recycled within the 
                            United States.''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to amounts paid or incurred after December 31, 
        2019.
    (d) Modification of Prohibition on Acquisition of Certain Sensitive 
Materials.--
            (1) Extension of prohibition to mined, refined, and 
        separated materials.--Subsection (a)(1) of section 2533c of 
        title 10, United States Code, is amended by striking ``melted 
        or produced'' and inserting ``mined, refined, separated, 
        melted, or produced''.
            (2) Commercially available off-the-shelf item exception.--
        Subsection (c)(3)(A)(i) of such section is amended by striking 
        ``50 percent or more tungsten'' and inserting ``50 percent or 
        more covered material''.
    (e) Grant Program for Development of Critical Minerals and 
Metals.--
            (1) Establishment.--The Secretary of Defense, in 
        consultation with the Secretary of the Interior, shall 
        establish a grant program to finance pilot projects for the 
        development of critical minerals and metals in the United 
        States.
            (2) Limitation on grant awards.--A grant awarded under 
        paragraph (1) may not exceed $10,000,000.
            (3) Economic viability.--In awarding grants under paragraph 
        (1), the Secretary of Defense shall give priority to projects 
        the Secretary determines are likely to be economically viable 
        over the long term.
            (4) Secondary recovery.--In awarding grants under paragraph 
        (1) during a fiscal year, the Secretary of Defense shall seek 
        to award not less than 30 percent of the total amount of grants 
        awarded during that fiscal year for projects relating to 
        secondary recovery of critical minerals and metals.
            (5) Authorization of appropriations.--There are authorized 
        to be appropriated to the Secretary of Defense $50,000,000 for 
        each of fiscal years 2021 through 2024 to carry out the grant 
        program established under paragraph (1).
            (6) Definitions.--In this section:
                    (A) Critical minerals and metals.--The term 
                ``critical minerals and metals'' means cerium, cobalt, 
                dysprosium, erbium, europium, gadolinium, graphite, 
                holmium, lanthanum, lithium, lutetium, manganese, 
                neodymium, praseodymium, promethium, samarium, 
                scandium, terbium, thulium, ytterbium, and yttrium.
                    (B) Secondary recovery.--The term ``secondary 
                recovery'' means the recovery of minerals and metals 
                from discarded end-use products or from waste products 
                produced during the metal refining and manufacturing 
                process, including from mine waste piles, acid mine 
                drainage sludge, or byproducts produced through legacy 
                mining and metallurgy activities.

SEC. 204. ELIGIBILITY OF 501(C)(6) ORGANIZATIONS FOR LOANS UNDER THE 
              PAYCHECK PROTECTION PROGRAM.

    Section 7(a)(36)(D) of the Small Business Act (15 U.S.C. 
636(a)(36)(D)) is amended--
            (1) in clause (v), by inserting ``or whether an entity 
        described in clause (vii) employs not more than 300 
        employees,'' after ``clause (i)(I),''; and
            (2) by adding at the end the following:
                            ``(vii) Eligibility for certain 501(c)(6) 
                        organizations.--
                                    ``(I) In general.--Except as 
                                provided in subclause (II), any 
                                organization that is described in 
                                section 501(c)(6) of the Internal 
                                Revenue Code of 1986 and that is exempt 
                                from taxation under section 501(a) of 
                                such Code (excluding professional 
                                football leagues and organizations with 
                                the purpose of promoting or 
                                participating in a political campaign 
                                or other activity) shall be eligible to 
                                receive a covered loan if--
                                            ``(aa) the organization 
                                        does not receive more than 10 
                                        percent of its receipts from 
                                        lobbying activities;
                                            ``(bb) the lobbying 
                                        activities of the organization 
                                        do not comprise more than 10 
                                        percent of the total activities 
                                        of the organization; and
                                            ``(cc) the organization 
                                        employs not more than 300 
                                        employees.
                                    ``(II) Destination marketing 
                                organizations.--During the covered 
                                period, any destination marketing 
                                organization shall be eligible to 
                                receive a covered loan if--
                                            ``(aa) the destination 
                                        marketing organization does not 
                                        receive more than 10 percent of 
                                        its receipts from lobbying 
                                        activities;
                                            ``(bb) the lobbying 
                                        activities of the destination 
                                        marketing organization do not 
                                        comprise more than 10 percent 
                                        of the total activities of the 
                                        organization;
                                            ``(cc) the destination 
                                        marketing organization employs 
                                        not more than 300 employees; 
                                        and
                                            ``(dd) the destination 
                                        marketing organization--

                                                    ``(AA) is described 
                                                in section 501(c) of 
                                                the Internal Revenue 
                                                Code of 1986 and is 
                                                exempt from taxation 
                                                under section 501(a) of 
                                                such Code; or

                                                    ``(BB) is a quasi-
                                                governmental entity or 
                                                is a political 
                                                subdivision of a State 
                                                or local government, 
                                                including any 
                                                instrumentality of 
                                                those entities.

                                    ``(III) Timing of application.--Any 
                                organization that is eligible to 
                                receive a covered loan by reason of 
                                this clause shall submit an application 
                                for such loan not later than September 
                                30, 2020.''.

SEC. 205. LIFT UP ACT.

    (a) Short Title.--This section may be cited as the ``Loan Interest 
Forgiveness for Taxpayers Under a Pandemic Act'' or the ``LIFT UP 
Act''.
    (b) In General.--Section 1112(a) of the CARES Act (Public Law 116-
136) is amended--
            (1) in paragraph (1), by striking ``and'' at the end;
            (2) in paragraph (2), by striking the period at the end and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(3) made during the period beginning on January 1, 2015, 
        and ending on the day before the date of enactment of this 
        paragraph--
                    ``(A) to a business concern under section 7(b)(1) 
                of the Small Business Act (15 U.S.C. 636(b)(1)) that is 
                unrelated to COVID-19; or
                    ``(B) under section 7(b)(2) of the Small Business 
                Act (15 U.S.C. 636(b)(2)) that is unrelated to COVID-
                19.''.

SEC. 206. REINS ACT.

    (a) Short Title.--This section may be cited as the ``Regulations 
from the Executive in Need of Scrutiny Act of 2020''.
    (b) Purpose.--The purpose of this section is to increase 
accountability for and transparency in the Federal regulatory process. 
Section 1 of article I of the United States Constitution grants all 
legislative powers to Congress. Over time, Congress has excessively 
delegated its constitutional charge while failing to conduct 
appropriate oversight and retain accountability for the content of the 
laws it passes. By requiring a vote in Congress, the REINS Act will 
result in more carefully drafted and detailed legislation, an improved 
regulatory process, and a legislative branch that is truly accountable 
to the American people for the laws imposed upon them.
    (c) Congressional Review of Agency Rulemaking.--Chapter 8 of title 
5, United States Code, is amended to read as follows:

         ``CHAPTER 8--CONGRESSIONAL REVIEW OF AGENCY RULEMAKING

``Sec.
``801. Congressional review.
``802. Congressional approval procedure for major rules.
``803. Congressional disapproval procedure for nonmajor rules.
``804. Definitions.
``805. Judicial review.
``806. Exemption for monetary policy.
``807. Effective date of certain rules.
``Sec. 801. Congressional review
    ``(a)(1)(A) Before a rule may take effect, the Federal agency 
promulgating such rule shall publish in the Federal Register a list of 
information on which the rule is based, including data, scientific and 
economic studies, and cost-benefit analyses, and identify how the 
public can access such information online, and shall submit to each 
House of the Congress and to the Comptroller General a report 
containing--
            ``(i) a copy of the rule;
            ``(ii) a concise general statement relating to the rule;
            ``(iii) a classification of the rule as a major or nonmajor 
        rule, including an explanation of the classification 
        specifically addressing each criteria for a major rule 
        contained within subparagraphs (A) through (C) of section 
        804(2);
            ``(iv) a list of any other related regulatory actions 
        intended to implement the same statutory provision or 
        regulatory objective as well as the individual and aggregate 
        economic effects of those actions; and
            ``(v) the proposed effective date of the rule.
    ``(B) On the date of the submission of the report under 
subparagraph (A), the Federal agency promulgating the rule shall submit 
to the Comptroller General and make available to each House of 
Congress--
            ``(i) a complete copy of the cost-benefit analysis of the 
        rule, if any, including an analysis of any jobs added or lost, 
        differentiating between public and private sector jobs;
            ``(ii) the agency's actions pursuant to sections 603, 604, 
        605, 607, and 609 of this title;
            ``(iii) the agency's actions pursuant to sections 202, 203, 
        204, and 205 of the Unfunded Mandates Reform Act of 1995; and
            ``(iv) any other relevant information or requirements under 
        any other Act and any relevant Executive orders.
    ``(C) Upon receipt of a report submitted under subparagraph (A), 
each House shall provide copies of the report to the chairman and 
ranking member of each standing committee with jurisdiction under the 
rules of the House of Representatives or the Senate to report a bill to 
amend the provision of law under which the rule is issued.
    ``(2)(A) The Comptroller General shall provide a report on each 
major rule to the committees of jurisdiction by the end of 15 calendar 
days after the submission or publication date. The report of the 
Comptroller General shall include an assessment of the agency's 
compliance with procedural steps required by paragraph (1)(B) and an 
assessment of whether the major rule imposes any new limits or mandates 
on private-sector activity.
    ``(B) Federal agencies shall cooperate with the Comptroller General 
by providing information relevant to the Comptroller General's report 
under subparagraph (A).
    ``(3) A major rule relating to a report submitted under paragraph 
(1) shall take effect upon enactment of a joint resolution of approval 
described in section 802 or as provided for in the rule following 
enactment of a joint resolution of approval described in section 802, 
whichever is later.
    ``(4) A nonmajor rule shall take effect as provided by section 803 
after submission to Congress under paragraph (1).
    ``(5) If a joint resolution of approval relating to a major rule is 
not enacted within the period provided in subsection (b)(2), then a 
joint resolution of approval relating to the same rule may not be 
considered under this chapter in the same Congress by either the House 
of Representatives or the Senate.
    ``(b)(1) A major rule shall not take effect unless the Congress 
enacts a joint resolution of approval described under section 802.
    ``(2) If a joint resolution described in subsection (a) is not 
enacted into law by the end of 70 session days or legislative days, as 
applicable, beginning on the date on which the report referred to in 
subsection (a)(1)(A) is received by Congress (excluding days either 
House of Congress is adjourned for more than 3 days during a session of 
Congress), then the rule described in that resolution shall be deemed 
not to be approved and such rule shall not take effect.
    ``(c)(1) Notwithstanding any other provision of this section 
(except subject to paragraph (3)), a major rule may take effect for one 
90-calendar-day period if the President makes a determination under 
paragraph (2) and submits written notice of such determination to the 
Congress.
    ``(2) Paragraph (1) applies to a determination made by the 
President by Executive order that the major rule should take effect 
because such rule is--
            ``(A) necessary because of an imminent threat to health or 
        safety or other emergency;
            ``(B) necessary for the enforcement of criminal laws;
            ``(C) necessary for national security; or
            ``(D) issued pursuant to any statute implementing an 
        international trade agreement.
    ``(3) An exercise by the President of the authority under this 
subsection shall have no effect on the procedures under section 802.
    ``(d)(1) In addition to the opportunity for review otherwise 
provided under this chapter, in the case of any rule for which a report 
was submitted in accordance with subsection (a)(1)(A) during the period 
beginning on the date occurring--
            ``(A) in the case of the Senate, 60 session days; or
            ``(B) in the case of the House of Representatives, 60 
        legislative days,
before the date the Congress is scheduled to adjourn a session of 
Congress through the date on which the same or succeeding Congress 
first convenes its next session, sections 802 and 803 shall apply to 
such rule in the succeeding session of Congress.
    ``(2)(A) In applying sections 802 and 803 for purposes of such 
additional review, a rule described under paragraph (1) shall be 
treated as though--
            ``(i) such rule were published in the Federal Register on--
                    ``(I) in the case of the Senate, the 15th session 
                day; or
                    ``(II) in the case of the House of Representatives, 
                the 15th legislative day,
        after the succeeding session of Congress first convenes; and
            ``(ii) a report on such rule were submitted to Congress 
        under subsection (a)(1) on such date.
    ``(B) Nothing in this paragraph shall be construed to affect the 
requirement under subsection (a)(1) that a report shall be submitted to 
Congress before a rule can take effect.
    ``(3) A rule described under paragraph (1) shall take effect as 
otherwise provided by law (including other subsections of this 
section).
``Sec. 802. Congressional approval procedure for major rules
    ``(a)(1) For purposes of this section, the term `joint resolution' 
means only a joint resolution addressing a report classifying a rule as 
major pursuant to section 801(a)(1)(A)(iii) that--
            ``(A) bears no preamble;
            ``(B) bears the following title (with blanks filled as 
        appropriate): `Approving the rule submitted by ___ relating to 
        ___.';
            ``(C) includes after its resolving clause only the 
        following (with blanks filled as appropriate): `That Congress 
        approves the rule submitted by ___ relating to ___.'; and
            ``(D) is introduced pursuant to paragraph (2).
    ``(2) After a House of Congress receives a report classifying a 
rule as major pursuant to section 801(a)(1)(A)(iii), the majority 
leader of that House (or his or her respective designee) shall 
introduce (by request, if appropriate) a joint resolution described in 
paragraph (1)--
            ``(A) in the case of the House of Representatives, within 3 
        legislative days; and
            ``(B) in the case of the Senate, within 3 session days.
    ``(3) A joint resolution described in paragraph (1) shall not be 
subject to amendment at any stage of proceeding.
    ``(b) A joint resolution described in subsection (a) shall be 
referred in each House of Congress to the committees having 
jurisdiction over the provision of law under which the rule is issued.
    ``(c) In the Senate, if the committee or committees to which a 
joint resolution described in subsection (a) has been referred have not 
reported it at the end of 15 session days after its introduction, such 
committee or committees shall be automatically discharged from further 
consideration of the resolution and it shall be placed on the calendar. 
A vote on final passage of the resolution shall be taken on or before 
the close of the 15th session day after the resolution is reported by 
the committee or committees to which it was referred, or after such 
committee or committees have been discharged from further consideration 
of the resolution.
    ``(d)(1) In the Senate, when the committee or committees to which a 
joint resolution is referred have reported, or when a committee or 
committees are discharged (under subsection (c)) from further 
consideration of a joint resolution described in subsection (a), it is 
at any time thereafter in order (even though a previous motion to the 
same effect has been disagreed to) for a motion to proceed to the 
consideration of the joint resolution, and all points of order against 
the joint resolution (and against consideration of the joint 
resolution) are waived. The motion is not subject to amendment, or to a 
motion to postpone, or to a motion to proceed to the consideration of 
other business. A motion to reconsider the vote by which the motion is 
agreed to or disagreed to shall not be in order. If a motion to proceed 
to the consideration of the joint resolution is agreed to, the joint 
resolution shall remain the unfinished business of the Senate until 
disposed of.
    ``(2) In the Senate, debate on the joint resolution, and on all 
debatable motions and appeals in connection therewith, shall be limited 
to not more than 2 hours, which shall be divided equally between those 
favoring and those opposing the joint resolution. A motion to further 
limit debate is in order and not debatable. An amendment to, or a 
motion to postpone, or a motion to proceed to the consideration of 
other business, or a motion to recommit the joint resolution is not in 
order.
    ``(3) In the Senate, immediately following the conclusion of the 
debate on a joint resolution described in subsection (a), and a single 
quorum call at the conclusion of the debate if requested in accordance 
with the rules of the Senate, the vote on final passage of the joint 
resolution shall occur.
    ``(4) Appeals from the decisions of the Chair relating to the 
application of the rules of the Senate to the procedure relating to a 
joint resolution described in subsection (a) shall be decided without 
debate.
    ``(e) In the House of Representatives, if any committee to which a 
joint resolution described in subsection (a) has been referred has not 
reported it to the House at the end of 15 legislative days after its 
introduction, such committee shall be discharged from further 
consideration of the joint resolution, and it shall be placed on the 
appropriate calendar. On the second and fourth Thursdays of each month 
it shall be in order at any time for the Speaker to recognize a Member 
who favors passage of a joint resolution that has appeared on the 
calendar for at least 5 legislative days to call up that joint 
resolution for immediate consideration in the House without 
intervention of any point of order. When so called up a joint 
resolution shall be considered as read and shall be debatable for 1 
hour equally divided and controlled by the proponent and an opponent, 
and the previous question shall be considered as ordered to its passage 
without intervening motion. It shall not be in order to reconsider the 
vote on passage. If a vote on final passage of the joint resolution has 
not been taken by the third Thursday on which the Speaker may recognize 
a Member under this subsection, such vote shall be taken on that day.
    ``(f)(1) If, before passing a joint resolution described in 
subsection (a), one House receives from the other a joint resolution 
having the same text, then--
            ``(A) the joint resolution of the other House shall not be 
        referred to a committee; and
            ``(B) the procedure in the receiving House shall be the 
        same as if no joint resolution had been received from the other 
        House until the vote on passage, when the joint resolution 
        received from the other House shall supplant the joint 
        resolution of the receiving House.
    ``(2) This subsection shall not apply to the House of 
Representatives if the joint resolution received from the Senate is a 
revenue measure.
    ``(g) If either House has not taken a vote on final passage of the 
joint resolution by the last day of the period described in section 
801(b)(2), then such vote shall be taken on that day.
    ``(h) This section and section 803 are enacted by Congress--
            ``(1) as an exercise of the rulemaking power of the Senate 
        and House of Representatives, respectively, and as such are 
        deemed to be part of the rules of each House, respectively, but 
        applicable only with respect to the procedure to be followed in 
        that House in the case of a joint resolution described in 
        subsection (a) and superseding other rules only where 
        explicitly so; and
            ``(2) with full recognition of the constitutional right of 
        either House to change the rules (so far as they relate to the 
        procedure of that House) at any time, in the same manner and to 
        the same extent as in the case of any other rule of that House.
``Sec. 803. Congressional disapproval procedure for nonmajor rules
    ``(a) For purposes of this section, the term `joint resolution' 
means only a joint resolution introduced in the period beginning on the 
date on which the report referred to in section 801(a)(1)(A) is 
received by Congress and ending 60 days thereafter (excluding days 
either House of Congress is adjourned for more than 3 days during a 
session of Congress), the matter after the resolving clause of which is 
as follows: `That Congress disapproves the nonmajor rule submitted by 
the ___ relating to ___, and such rule shall have no force or effect.' 
(The blank spaces being appropriately filled in).
    ``(b) A joint resolution described in subsection (a) shall be 
referred to the committees in each House of Congress with jurisdiction.
    ``(c) In the Senate, if the committee to which is referred a joint 
resolution described in subsection (a) has not reported such joint 
resolution (or an identical joint resolution) at the end of 15 session 
days after the date of introduction of the joint resolution, such 
committee may be discharged from further consideration of such joint 
resolution upon a petition supported in writing by 30 Members of the 
Senate, and such joint resolution shall be placed on the calendar.
    ``(d)(1) In the Senate, when the committee to which a joint 
resolution is referred has reported, or when a committee is discharged 
(under subsection (c)) from further consideration of a joint resolution 
described in subsection (a), it is at any time thereafter in order 
(even though a previous motion to the same effect has been disagreed 
to) for a motion to proceed to the consideration of the joint 
resolution, and all points of order against the joint resolution (and 
against consideration of the joint resolution) are waived. The motion 
is not subject to amendment, or to a motion to postpone, or to a motion 
to proceed to the consideration of other business. A motion to 
reconsider the vote by which the motion is agreed to or disagreed to 
shall not be in order. If a motion to proceed to the consideration of 
the joint resolution is agreed to, the joint resolution shall remain 
the unfinished business of the Senate until disposed of.
    ``(2) In the Senate, debate on the joint resolution, and on all 
debatable motions and appeals in connection therewith, shall be limited 
to not more than 10 hours, which shall be divided equally between those 
favoring and those opposing the joint resolution. A motion to further 
limit debate is in order and not debatable. An amendment to, or a 
motion to postpone, or a motion to proceed to the consideration of 
other business, or a motion to recommit the joint resolution is not in 
order.
    ``(3) In the Senate, immediately following the conclusion of the 
debate on a joint resolution described in subsection (a), and a single 
quorum call at the conclusion of the debate if requested in accordance 
with the rules of the Senate, the vote on final passage of the joint 
resolution shall occur.
    ``(4) Appeals from the decisions of the Chair relating to the 
application of the rules of the Senate to the procedure relating to a 
joint resolution described in subsection (a) shall be decided without 
debate.
    ``(e) In the Senate, the procedure specified in subsection (c) or 
(d) shall not apply to the consideration of a joint resolution 
respecting a nonmajor rule--
            ``(1) after the expiration of the 60 session days beginning 
        with the applicable submission or publication date; or
            ``(2) if the report under section 801(a)(1)(A) was 
        submitted during the period referred to in section 801(d)(1), 
        after the expiration of the 60 session days beginning on the 
        15th session day after the succeeding session of Congress first 
        convenes.
    ``(f) If, before the passage by one House of a joint resolution of 
that House described in subsection (a), that House receives from the 
other House a joint resolution described in subsection (a), then the 
following procedures shall apply:
            ``(1) The joint resolution of the other House shall not be 
        referred to a committee.
            ``(2) With respect to a joint resolution described in 
        subsection (a) of the House receiving the joint resolution--
                    ``(A) the procedure in that House shall be the same 
                as if no joint resolution had been received from the 
                other House; but
                    ``(B) the vote on final passage shall be on the 
                joint resolution of the other House.
``Sec. 804. Definitions
    ``For purposes of this chapter:
            ``(1) The term `Federal agency' means any agency as that 
        term is defined in section 551(1).
            ``(2) The term `major rule' means any rule, including an 
        interim final rule, that the Administrator of the Office of 
        Information and Regulatory Affairs of the Office of Management 
        and Budget finds has resulted in or is likely to result in--
                    ``(A) an annual effect on the economy of $100 
                million or more;
                    ``(B) a major increase in costs or prices for 
                consumers, individual industries, Federal, State, or 
                local government agencies, or geographic regions; or
                    ``(C) significant adverse effects on competition, 
                employment, investment, productivity, innovation, or 
                the ability of United States-based enterprises to 
                compete with foreign-based enterprises in domestic and 
                export markets.
            ``(3) The term `nonmajor rule' means any rule that is not a 
        major rule.
            ``(4) The term `rule' has the meaning given such term in 
        section 551, except that such term does not include--
                    ``(A) any rule of particular applicability, 
                including a rule that approves or prescribes for the 
                future rates, wages, prices, services, or allowances 
                therefore, corporate or financial structures, 
                reorganizations, mergers, or acquisitions thereof, or 
                accounting practices or disclosures bearing on any of 
                the foregoing;
                    ``(B) any rule relating to agency management or 
                personnel; or
                    ``(C) any rule of agency organization, procedure, 
                or practice that does not substantially affect the 
                rights or obligations of non-agency parties.
            ``(5) The term `submission or publication date', except as 
        otherwise provided in this chapter, means--
                    ``(A) in the case of a major rule, the date on 
                which the Congress receives the report submitted under 
                section 801(a)(1); and
                    ``(B) in the case of a nonmajor rule, the later 
                of--
                            ``(i) the date on which the Congress 
                        receives the report submitted under section 
                        801(a)(1); and
                            ``(ii) the date on which the nonmajor rule 
                        is published in the Federal Register, if so 
                        published.
``Sec. 805. Judicial review
    ``(a) No determination, finding, action, or omission under this 
chapter shall be subject to judicial review.
    ``(b) Notwithstanding subsection (a), a court may determine whether 
a Federal agency has completed the necessary requirements under this 
chapter for a rule to take effect.
    ``(c) The enactment of a joint resolution of approval under section 
802 shall not be interpreted to serve as a grant or modification of 
statutory authority by Congress for the promulgation of a rule, shall 
not extinguish or affect any claim, whether substantive or procedural, 
against any alleged defect in a rule, and shall not form part of the 
record before the court in any judicial proceeding concerning a rule 
except for purposes of determining whether or not the rule is in 
effect.
``Sec. 806. Exemption for monetary policy
    ``Nothing in this chapter shall apply to rules that concern 
monetary policy proposed or implemented by the Board of Governors of 
the Federal Reserve System or the Federal Open Market Committee.
``Sec. 807. Effective date of certain rules
    ``Notwithstanding section 801--
            ``(1) any rule that establishes, modifies, opens, closes, 
        or conducts a regulatory program for a commercial, 
        recreational, or subsistence activity related to hunting, 
        fishing, or camping; or
            ``(2) any rule other than a major rule which an agency for 
        good cause finds (and incorporates the finding and a brief 
        statement of reasons therefore in the rule issued) that notice 
        and public procedure thereon are impracticable, unnecessary, or 
        contrary to the public interest,
shall take effect at such time as the Federal agency promulgating the 
rule determines.''.
    (d) Budgetary Effects of Rules Subject to Section 802 of Title 5, 
United States Code.--Section 257(b)(2) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 907(b)(2)) is amended 
by adding at the end the following:
                    ``(E) Budgetary effects of rules subject to section 
                802 of title 5, united states code.--Any rule subject 
                to the congressional approval procedure set forth in 
                section 802 of chapter 8 of title 5, United States 
                Code, affecting budget authority, outlays, or receipts 
                shall be assumed to be effective unless it is not 
                approved in accordance with such section.''.
    (e) Government Accountability Office Study of Rules.--
            (1) In general.--The Comptroller General of the United 
        States shall conduct a study to determine, as of the date of 
        enactment of this Act--
                    (A) how many rules (as such term is defined in 
                section 804 of title 5, United States Code) were in 
                effect;
                    (B) how many major rules (as such term is defined 
                in section 804 of title 5, United States Code) were in 
                effect; and
                    (C) the total estimated economic cost imposed by 
                all such rules.
            (2) Report.--Not later than 1 year after the date of 
        enactment of this Act, the Comptroller General of the United 
        States shall submit a report to Congress that contains the 
        findings of the study conducted under paragraph (1).

SEC. 207. BANK REGULATORY RELIEF.

    (a) Temporary Relief for Community Banks.--Section 4012(b)(2) of 
the CARES Act (15 U.S.C. 9050(b)(2)) is amended by striking ``December 
31, 2020'' and inserting ``December 31, 2021''.
    (b) Temporary Relief From Troubled Debt Restructurings.--Section 
4013(a)(1) of the CARES Act (15 U.S.C. 9051(a)(1)) is amended by 
striking ``December 31, 2020'' and inserting ``January 1, 2022''.
    (c) Optional Temporary Relief From Current Expected Credit 
Losses.--Section 4014(b)(2) of the CARES Act (15 U.S.C. 9052(b)(2)) is 
amended by striking ``December 31, 2020'' and inserting ``January 1, 
2023''.

SEC. 208. CONGRESSIONAL REVIEW FOR CORONAVIRUS REGULATIONS.

    (a) Definitions.--In this section:
            (1) Agency.--The term ``agency'' has the meaning given the 
        term in section 551 of title 5, United States Code.
            (2) Emergency period.--The term ``emergency period'' means 
        the duration of a public health emergency declared pursuant to 
        section 319 of the Public Health Service Act (42 U.S.C. 247d) 
        as a result of confirmed cases of 2019 novel Coronavirus 
        (COVID-19), including any renewal thereof.
            (3) Regulation.--The term ``regulation'' has the meaning 
        given the term ``rule'' under section 551 of title 5, United 
        States Code.
    (b) Repeal or Modification of Regulations During the Emergency 
Period.--Any waiver or modification of any regulation which was made 
during the emergency period and is in effect as of the date of the 
enactment of this Act shall be treated as permanent, and such 
regulation shall be treated as repealed or modified, as applicable, as 
of the date of the enactment of this Act and thereafter, unless a 
Federal Regulatory Review Commission recommends the regulation should 
not be repealed or modified, as applicable, and a law is enacted 
confirming the recommendation.
    (c) Federal Regulatory Review Commissions.--
            (1) Establishment.--There are established Commissions to be 
        known as the ``Federal Regulatory Review Commissions''.
            (2) Members.--Each Commission shall be composed of members 
        of the congressional committee of each jurisdiction and the 
        head of each agency under the jurisdiction of that committee 
        (in this subsection referred to as the ``members'').
            (3) Information.--Members may obtain information from 
        individuals with expertise in the operations and regulations of 
        government programs.
            (4) Duties of the commissions.--
                    (A) Review of federal regulations.--Not later than 
                2 months after the date of enactment of this Act, each 
                Commission shall submit to the Speaker of the House of 
                Representatives and the majority leader of the Senate 
                an official recommendation on the repeal or 
                modification of each regulation waived or modified 
                during the emergency period.
                    (B) Extension.--The deadline in subparagraph (A) 
                may be extended for an additional month if the Congress 
                enacts legislation extending such deadline by a vote of 
                a majority of the House of Representatives and the 
                Senate.
            (5) Report to congress.--
                    (A) Agency report on regulations.--Not later than 1 
                month after the date of enactment of this Act, the head 
                of each agency shall submit to each congressional 
                committee of jurisdiction a report that includes--
                            (i) an analysis of whether or not the 
                        agency can function without the regulation or 
                        with the modified regulation, as applicable; 
                        and
                            (ii) an analysis of whether the regulation 
                        should be restored to its original state before 
                        the emergency period or should remain repealed 
                        or modified, as applicable.
                    (B) Public comment period required.--The head of an 
                agency shall provide a public comment period before 
                submitting a report pursuant to subparagraph (A).
            (6) Congressional recommendation.--Not later than 1 month 
        after receiving a report from the head of each agency pursuant 
        to paragraph (5), each committee shall submit to the Speaker of 
        the House of Representatives and the majority leader of the 
        Senate an official recommendation on whether or not the 
        repealed or modified regulation should be re-established.
            (7) Sunset of commissions.--The Commissions established in 
        this subsection shall terminate on the final day of the final 
        recommendation by each committee.

SEC. 209. BEAT CHINA ACT.

    (a) Short Title.--This section may be cited as the ``Bring 
Entrepreneurial Advancements To Consumers Here In North America Act'' 
or the ``BEAT CHINA Act''.
    (b) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139H the following new section:

``SEC. 139I. EXCLUSION OF GAIN ON DISPOSITION OF PROPERTY IN CONNECTION 
              WITH QUALIFIED RELOCATION OF MANUFACTURING.

    ``(a) In General.--In the case of a qualified manufacturer, gross 
income shall not include gain from the sale or exchange of qualified 
relocation disposition property.
    ``(b) Qualified Relocation Disposition Property.--For purposes of 
this section--
            ``(1) In general.--The term `qualified relocation 
        disposition property' means any property which--
                    ``(A) is sold or exchanged by a qualified 
                manufacturer in connection with a qualified relocation 
                of manufacturing, and
                    ``(B) was used by such qualified manufacturer in 
                the trade or business of manufacturing a qualified 
                medical product in the foreign country from which such 
                manufacturing is being relocated.
            ``(2) Qualified relocation of manufacturing.--
                    ``(A) In general.--The term `qualified relocation 
                of manufacturing' means, with respect to any qualified 
                manufacturer, the relocation of the manufacturing of a 
                qualified medical product from a foreign country to the 
                United States.
                    ``(B) Relocation of property not required.--For 
                purposes of subparagraph (A), manufacturing shall not 
                fail to be treated as relocated merely because property 
                used in such manufacturing was not relocated.
                    ``(C) Relocation of not less than equivalent 
                productive capacity required.--For purposes of 
                subparagraph (A), manufacturing shall not be treated as 
                relocated unless the property manufactured in the 
                United States is substantially identical to the 
                property previously manufactured in a foreign country 
                and the increase in the units of production of such 
                property in the United States by the qualified 
                manufacturer is not less than the reduction in the 
                units of production of such property in such foreign 
                country by such qualified manufacturer.
    ``(c) Qualified Manufacturer.--For purposes of this section, the 
term `qualified manufacturer' means any person engaged in the trade or 
business of manufacturing a qualified medical product.
    ``(d) Qualified Medical Product.--For purposes of this section, the 
term `qualified medical product' means any pharmaceutical, medical 
device, or medical supply.''.
    (c) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to section 139H the 
following new item:

``Sec. 139I. Exclusion of gain on disposition of property in connection 
                            with qualified relocation of 
                            manufacturing.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to sales and exchanges after the date of the enactment of this 
Act.

SEC. 210. FUNDING FOR SPR PETROLEUM ACCOUNT.

    (a) In General.--There is appropriated, out of amounts in the 
Treasury not otherwise appropriated, for the fiscal year ending 
September 30, 2020, $3,000,000,000 for additional amounts for the ``SPR 
Petroleum Account'' for necessary expenses related to the acquisition, 
transportation, and injection of domestic petroleum products pursuant 
to the Energy Policy and Conservation Act (42 U.S.C. 6201 et seq.), to 
remain available until September 30, 2021.
    (b) Emergency Designation.--The amount provided by this section is 
designated by the Congress as being for an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 901(b)(2)(A)(i)).

SEC. 211. EXPANSION OF RESEARCH CREDIT FOR QUALIFIED SMALL BUSINESSES.

    (a) In General.--Section 41(h) of the Internal Revenue Code of 1986 
is amended--
            (1) in paragraph (3)(A)(i)(I), by striking ``$5,000,000'' 
        and inserting ``$10,000,000'',
            (2) in paragraph (4)(B)(i), by striking ``$250,000'' and 
        inserting ``$500,000'', and
            (3) in paragraph (5)(B)(ii), by striking ``$250,000'' and 
        inserting ``$500,000''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.

SEC. 212. EXTENSION OF AVIATION EXCISE TAX HOLIDAY.

    Section 4007 of division A of the CARES Act is amended by striking 
``ending before January 1, 2021'' and inserting ``ending on the date 
that is 1 year after the last day that the public health emergency 
declared by the Secretary of Health and Human Services under section 
319 of the Public Health Service Act (42 U.S.C. 247d) on January 31, 
2020, with respect to COVID-19, is in effect''.

         TITLE III--ESTABLISHING LONG-TERM RETIREMENT SECURITY

SEC. 301. ALLOWANCE OF DELAY IN MAKING 2020 RETIREMENT CONTRIBUTIONS.

    (a) In General.--An eligible participant in 1 or more applicable 
retirement plans may make additional contributions to such plans for 
any taxable year beginning in 2021 or 2022 in an aggregate amount not 
exceeding the participant's unused 2020 contribution amount.
    (b) Treatment of Contributions and Plans.--For purposes of the 
Internal Revenue Code of 1986--
            (1) Treatment of contributions.--In the case of any 
        additional contribution to which subsection (a) applies--
                    (A) such contribution shall not, with respect to 
                such taxable year--
                            (i) be subject to any otherwise applicable 
                        limitation contained in sections 401(a)(30), 
                        402(h), 408, and 415(c), or
                            (ii) be taken into account in applying such 
                        limitations to other contributions or benefits 
                        under such plan or any other such plan, and
                    (B) except as provided in paragraph (2)(B), such 
                plan shall not be treated as failing to meet the 
                requirements of section 401(a)(4), 401(k)(3), 
                401(k)(11), 403(b)(12), 408(k), 410(b), or 416 by 
                reason of the making (or the right to make) such 
                contribution.
            (2) Treatment of applicable plans.--
                    (A) In general.--An applicable employer plan shall 
                not be treated as failing to meet any requirement of 
                such Code, or failing to be operated in accordance with 
                the terms of the plan, solely because the plan--
                            (i) permits an eligible participant to make 
                        additional contributions described in 
                        subsection (a) for any plan year, or
                            (ii) does not make any matching 
                        contribution (as defined in section 401(m)(4) 
                        of such Code) with respect to additional 
                        contributions described in subsection (a) for 
                        any plan year.
                    (B) Nondiscrimination requirement.--The rules of 
                section 414(v)(4) of such Code shall apply for purposes 
                of this section.
    (c) Definitions.--For purposes of this section--
            (1) Applicable retirement plan.--The term ``applicable 
        retirement plan'' means any plan--
                    (A) which is--
                            (i) a plan, arrangement, or contract to 
                        which an elective deferral (as defined in 
                        section 401(g)(3) of the Internal Revenue Code 
                        of 1986) may be made, or
                            (ii) an individual retirement plan (as 
                        defined in section 7701(a)(37) of such Code), 
                        and
                    (B) which allows additional contributions under 
                this section to be made to such plan.
            (2) Eligible participant.--The term ``eligible 
        participant'' means, with respect to any taxable year beginning 
        in 2021 or 2022, a participant in a plan--
                    (A) who has an unused 2020 contribution amount, and
                    (B) with respect to whom no other elective 
                deferrals (or in the case of an individual retirement 
                plan, no other contributions) may, without regard to 
                this section, be made to the plan for such taxable year 
                by reason of any applicable limitation described in 
                subsection (b)(1)(A)(i) or any comparable limitation or 
                restriction contained in the terms of the plan.
         In determining whether a participant is an eligible 
        participant, the administrator of an applicable retirement plan 
        may rely on a participant's certification that the participant 
        satisfies the requirements of this paragraph.
            (3) Unused 2020 contribution amount.--
                    (A) In general.--The term ``unused 2020 
                contribution amount'' means, with respect to any 
                applicable participant, the excess (if any) for the 
                participant's last taxable year beginning in 2020 of--
                            (i) in the case of--
                                    (I) the applicable retirement plans 
                                described in paragraph (1)(A)(i) of 
                                such participant, the applicable 
                                limitations described in subsection 
                                (b)(1)(A)(i) on aggregate contributions 
                                to such plans for such taxable year, 
                                and
                                    (II) the individual retirement 
                                plans of such participant, the 
                                applicable limitations described in 
                                subsection (b)(1)(A)(i) on aggregate 
                                contributions to such plans for such 
                                taxable year, over
                            (ii) the aggregate contributions to such 
                        applicable retirement plans or individual 
                        retirement plans, whichever is applicable, for 
                        such taxable year (other than rollover 
                        contributions not taken into account in 
                        applying such limitations under such Code).
                    (B) Reductions for previously used amounts.--The 
                unused 2020 contribution amount for any taxable year 
                beginning in 2021 or 2022 shall be reduced by the 
                portion of such amount taken into account under this 
                section for all preceding taxable years.
                    (C) Secretarial assistance.--The Secretary of the 
                Treasury (or the Secretary's delegate) shall include, 
                with returns of Federal individual income tax (or 
                accompanying forms or instructions) for taxable years 
                beginning in 2020 and 2021, forms or other materials 
                which will assist participants in simply computing 
                their unused 2020 contribution amount for each taxable 
                year beginning in 2021 or 2022.
    (d) Effective Dates.--
            (1) In general.--This section shall apply for years 
        beginning after December 31, 2020.
            (2) Provisions relating to plan or contract amendments.--
                    (A) In general.--If this paragraph applies to any 
                plan or contract amendment--
                            (i) such plan or contract shall not fail to 
                        be treated as being operated in accordance with 
                        the terms of the plan during the period 
                        described in subparagraph (B)(ii) solely 
                        because the plan operates in accordance with 
                        this section, and
                            (ii) except as provided by the Secretary of 
                        the Treasury (or the Secretary's delegate), 
                        such plan or contract shall not fail to meet 
                        the requirements of section 411(d)(6) of the 
                        Internal Revenue Code of 1986 and section 
                        204(g) of the Employee Retirement Income 
                        Security Act of 1974 by reason of such 
                        amendment.
                    (B) Amendments to which paragraph applies.--
                            (i) In general.--This paragraph shall apply 
                        to any amendment to any plan or annuity 
                        contract which--
                                    (I) is made pursuant to the 
                                provisions of this section, and
                                    (II) is made on or before the last 
                                day of the first plan year beginning on 
                                or after January 1, 2022.
                        In the case of a governmental plan, subclause 
                        (II) shall be applied by substituting ``2024'' 
                        for ``2022''.
                            (ii) Conditions.--This paragraph shall not 
                        apply to any amendment unless during the period 
                        beginning on the effective date of the 
                        amendment and ending on December 31, 2022, the 
                        plan or contract is operated as if such plan or 
                        contract amendment were in effect.

SEC. 302. CONVERSION OF CERTAIN 2020 DISTRIBUTIONS TO QUALIFIED LOANS 
              FOR PURPOSES OF CARES ACT.

    (a) In General.--At the election of any individual, any 
distribution from a qualified employer plan (as defined in section 
72(p)(4) of the Internal Revenue Code of 1986) which is made on or 
after January 1, 2020, and before the date of the enactment of this Act 
may be treated for purposes of such Code and section 2202(b) of the 
CARES Act as a loan to which paragraphs (1) and (2) of such section 
2202(b) apply.
    (b) Limitation.--Subsection (a) shall apply only to so much of any 
such distributions as in the aggregate does not exceed the limitation 
determined under section 72(p)(2)(A) of the Internal Revenue Code of 
1986, applied--
            (1) by substituting ``$100,000'' for ``$50,000'' in clause 
        (i) thereof, and
            (2) by substituting ``the present value of the 
        nonforfeitable accrued benefit of the employee under the plan'' 
        for ``one-half of the present value of the nonforfeitable 
        accrued benefit of the employee under the plan'' in clause (ii) 
        thereof.
    (c) Timing of Loan.--If subsection (a) applies to any distribution, 
the individual shall be treated--
            (1) as not having received a distribution, and
            (2) as having received a loan on the date the original 
        distribution was made.
    (d) Employer Consent, etc.--Subsection (a) shall not apply to any 
distribution unless the employer of the individual consents to the 
treatment of such distribution as a loan from the plan. Such consent 
may apply to the application of either paragraph (1) or (2) of section 
2202(b) of the CARES Act, or both, with respect to any distribution.

SEC. 303. INDEXING OF CERTAIN ASSETS FOR PURPOSES OF DETERMINING GAIN 
              OR LOSS.

    (a) In General.--Part II of subchapter O of chapter 1 of the 
Internal Revenue Code of 1986 (relating to basis rules of general 
application) is amended by redesignating section 1023 as section 1024 
and by inserting after section 1022 the following new section:

``SEC. 1023. INDEXING OF CERTAIN ASSETS FOR PURPOSES OF DETERMINING 
              GAIN OR LOSS.

    ``(a) General Rule.--
            ``(1) Indexed basis substituted for adjusted basis.--Solely 
        for purposes of determining gain or loss on the sale or other 
        disposition by a taxpayer (other than a corporation) of an 
        indexed asset which has been held for more than 3 years, the 
        indexed basis of the asset shall be substituted for its 
        adjusted basis.
            ``(2) Exception for depreciation, etc.--The deductions for 
        depreciation, depletion, and amortization shall be determined 
        without regard to the application of paragraph (1) to the 
        taxpayer or any other person.
            ``(3) Written documentation requirement.--Paragraph (1) 
        shall apply only with respect to indexed assets for which the 
        taxpayer has written documentation of the original purchase 
        price paid or incurred by the taxpayer to acquire such asset.
    ``(b) Indexed Asset.--
            ``(1) In general.--For purposes of this section, the term 
        `indexed asset' means--
                    ``(A) common stock in a C corporation (other than a 
                foreign corporation), or
                    ``(B) tangible property,
        which is a capital asset or property used in the trade or 
        business (as defined in section 1231(b)).
            ``(2) Stock in certain foreign corporations included.--For 
        purposes of this section--
                    ``(A) In general.--The term `indexed asset' 
                includes common stock in a foreign corporation which is 
                regularly traded on an established securities market.
                    ``(B) Exception.--Subparagraph (A) shall not apply 
                to--
                            ``(i) stock of a foreign investment 
                        company,
                            ``(ii) stock in a passive foreign 
                        investment company (as defined in section 
                        1296),
                            ``(iii) stock in a foreign corporation held 
                        by a United States person who meets the 
                        requirements of section 1248(a)(2), and
                            ``(iv) stock in a foreign personal holding 
                        company.
                    ``(C) Treatment of american depository receipts.--
                An American depository receipt for common stock in a 
                foreign corporation shall be treated as common stock in 
                such corporation.
    ``(c) Indexed Basis.--For purposes of this section--
            ``(1) General rule.--The indexed basis for any asset is--
                    ``(A) the adjusted basis of the asset, increased by
                    ``(B) the applicable inflation adjustment.
            ``(2) Applicable inflation adjustment.--The applicable 
        inflation adjustment for any asset is an amount equal to--
                    ``(A) the adjusted basis of the asset, multiplied 
                by
                    ``(B) the percentage (if any) by which--
                            ``(i) the gross domestic product deflator 
                        for the last calendar quarter ending before the 
                        asset is disposed of, exceeds
                            ``(ii) the gross domestic product deflator 
                        for the last calendar quarter ending before the 
                        asset was acquired by the taxpayer.
        The percentage under subparagraph (B) shall be rounded to the 
        nearest \1/10\ of 1 percentage point.
            ``(3) Gross domestic product deflator.--The gross domestic 
        product deflator for any calendar quarter is the implicit price 
        deflator for the gross domestic product for such quarter (as 
        shown in the last revision thereof released by the Secretary of 
        Commerce before the close of the following calendar quarter).
    ``(d) Suspension of Holding Period Where Diminished Risk of Loss; 
Treatment of Short Sales.--
            ``(1) In general.--If the taxpayer (or a related person) 
        enters into any transaction which substantially reduces the 
        risk of loss from holding any asset, such asset shall not be 
        treated as an indexed asset for the period of such reduced 
        risk.
            ``(2) Short sales.--
                    ``(A) In general.--In the case of a short sale of 
                an indexed asset with a short sale period in excess of 
                3 years, for purposes of this title, the amount 
                realized shall be an amount equal to the amount 
                realized (determined without regard to this paragraph) 
                increased by the applicable inflation adjustment. In 
                applying subsection (c)(2) for purposes of the 
                preceding sentence, the date on which the property is 
                sold short shall be treated as the date of acquisition 
                and the closing date for the sale shall be treated as 
                the date of disposition.
                    ``(B) Short sale period.--For purposes of 
                subparagraph (A), the short sale period begins on the 
                day that the property is sold and ends on the closing 
                date for the sale.
    ``(e) Treatment of Regulated Investment Companies and Real Estate 
Investment Trusts.--
            ``(1) Adjustments at entity level.--
                    ``(A) In general.--Except as otherwise provided in 
                this paragraph, the adjustment under subsection (a) 
                shall be allowed to any qualified investment entity 
                (including for purposes of determining the earnings and 
                profits of such entity).
                    ``(B) Exception for corporate shareholders.--Under 
                regulations--
                            ``(i) in the case of a distribution by a 
                        qualified investment entity (directly or 
                        indirectly) to a corporation--
                                    ``(I) the determination of whether 
                                such distribution is a dividend shall 
                                be made without regard to this section, 
                                and
                                    ``(II) the amount treated as gain 
                                by reason of the receipt of any capital 
                                gain dividend shall be increased by the 
                                percentage by which the entity's net 
                                capital gain for the taxable year 
                                (determined without regard to this 
                                section) exceeds the entity's net 
                                capital gain for such year determined 
                                with regard to this section, and
                            ``(ii) there shall be other appropriate 
                        adjustments (including deemed distributions) so 
                        as to ensure that the benefits of this section 
                        are not allowed (directly or indirectly) to 
                        corporate shareholders of qualified investment 
                        entities.
                For purposes of the preceding sentence, any amount 
                includible in gross income under section 852(b)(3)(D) 
                shall be treated as a capital gain dividend and an S 
                corporation shall not be treated as a corporation.
                    ``(C) Exception for qualification purposes.--This 
                section shall not apply for purposes of sections 851(b) 
                and 856(c).
                    ``(D) Exception for certain taxes imposed at entity 
                level.--
                            ``(i) Tax on failure to distribute entire 
                        gain.--If any amount is subject to tax under 
                        section 852(b)(3)(A) for any taxable year, the 
                        amount on which tax is imposed under such 
                        section shall be increased by the percentage 
                        determined under subparagraph (B)(i)(II). A 
                        similar rule shall apply in the case of any 
                        amount subject to tax under paragraph (2) or 
                        (3) of section 857(b) to the extent 
                        attributable to the excess of the net capital 
                        gain over the deduction for dividends paid 
                        determined with reference to capital gain 
                        dividends only. The first sentence of this 
                        clause shall not apply to so much of the amount 
                        subject to tax under section 852(b)(3)(A) as is 
                        designated by the company under section 
                        852(b)(3)(D).
                            ``(ii) Other taxes.--This section shall not 
                        apply for purposes of determining the amount of 
                        any tax imposed by paragraph (4), (5), or (6) 
                        of section 857(b).
            ``(2) Adjustments to interests held in entity.--
                    ``(A) Regulated investment companies.--Stock in a 
                regulated investment company (within the meaning of 
                section 851) shall be an indexed asset for any calendar 
                quarter in the same ratio as--
                            ``(i) the average of the fair market values 
                        of the indexed assets held by such company at 
                        the close of each month during such quarter, 
                        bears to
                            ``(ii) the average of the fair market 
                        values of all assets held by such company at 
                        the close of each such month.
                    ``(B) Real estate investment trusts.--Stock in a 
                real estate investment trust (within the meaning of 
                section 856) shall be an indexed asset for any calendar 
                quarter in the same ratio as--
                            ``(i) the fair market value of the indexed 
                        assets held by such trust at the close of such 
                        quarter, bears to
                            ``(ii) the fair market value of all assets 
                        held by such trust at the close of such 
                        quarter.
                    ``(C) Ratio of 80 percent or more.--If the ratio 
                for any calendar quarter determined under subparagraph 
                (A) or (B) would (but for this subparagraph) be 80 
                percent or more, such ratio for such quarter shall be 
                100 percent.
                    ``(D) Ratio of 20 percent or less.--If the ratio 
                for any calendar quarter determined under subparagraph 
                (A) or (B) would (but for this subparagraph) be 20 
                percent or less, such ratio for such quarter shall be 
                zero.
                    ``(E) Look-thru of partnerships.--For purposes of 
                this paragraph, a qualified investment entity which 
                holds a partnership interest shall be treated (in lieu 
                of holding a partnership interest) as holding its 
                proportionate share of the assets held by the 
                partnership.
            ``(3) Treatment of return of capital distributions.--Except 
        as otherwise provided by the Secretary, a distribution with 
        respect to stock in a qualified investment entity which is not 
        a dividend and which results in a reduction in the adjusted 
        basis of such stock shall be treated as allocable to stock 
        acquired by the taxpayer in the order in which such stock was 
        acquired.
            ``(4) Qualified investment entity.--For purposes of this 
        subsection, the term `qualified investment entity' means--
                    ``(A) a regulated investment company (within the 
                meaning of section 851), and
                    ``(B) a real estate investment trust (within the 
                meaning of section 856).
    ``(f) Other Pass-Thru Entities.--
            ``(1) Partnerships.--
                    ``(A) In general.--In the case of a partnership, 
                the adjustment made under subsection (a) at the 
                partnership level shall be passed through to the 
                partners.
                    ``(B) Special rule in the case of section 754 
                elections.--In the case of a transfer of an interest in 
                a partnership with respect to which the election 
                provided in section 754 is in effect--
                            ``(i) the adjustment under section 
                        743(b)(1) shall, with respect to the transferor 
                        partner, be treated as a sale of the 
                        partnership assets for purposes of applying 
                        this section, and
                            ``(ii) with respect to the transferee 
                        partner, the partnership's holding period for 
                        purposes of this section in such assets shall 
                        be treated as beginning on the date of such 
                        adjustment.
            ``(2) S corporations.--In the case of an S corporation, the 
        adjustment made under subsection (a) at the corporate level 
        shall be passed through to the shareholders. This section shall 
        not apply for purposes of determining the amount of any tax 
        imposed by section 1374 or 1375.
            ``(3) Common trust funds.--In the case of a common trust 
        fund, the adjustment made under subsection (a) at the trust 
        level shall be passed through to the participants.
            ``(4) Indexing adjustment disregarded in determining loss 
        on sale of interest in entity.--Notwithstanding the preceding 
        provisions of this subsection, for purposes of determining the 
        amount of any loss on a sale or exchange of an interest in a 
        partnership, S corporation, or common trust fund, the 
        adjustment made under subsection (a) shall not be taken into 
        account in determining the adjusted basis of such interest.
    ``(g) Dispositions Between Related Persons.--
            ``(1) In general.--This section shall not apply to any sale 
        or other disposition of property between related persons except 
        to the extent that the basis of such property in the hands of 
        the transferee is a substituted basis.
            ``(2) Related persons defined.--For purposes of this 
        section, the term `related persons' means--
                    ``(A) persons bearing a relationship set forth in 
                section 267(b), and
                    ``(B) persons treated as single employer under 
                subsection (b) or (c) of section 414.
    ``(h) Transfers To Increase Indexing Adjustment.--If any person 
transfers cash, debt, or any other property to another person and the 
principal purpose of such transfer is to secure or increase an 
adjustment under subsection (a), the Secretary may disallow part or all 
of such adjustment or increase.
    ``(i) Special Rules.--For purposes of this section--
            ``(1) Treatment of improvements, etc.--If there is an 
        addition to the adjusted basis of any tangible property or of 
        any stock in a corporation during the taxable year by reason of 
        an improvement to such property or a contribution to capital of 
        such corporation--
                    ``(A) such addition shall never be taken into 
                account under subsection (c)(1)(A) if the aggregate 
                amount thereof during the taxable year with respect to 
                such property or stock is less than $1,000, and
                    ``(B) such addition shall be treated as a separate 
                asset acquired at the close of such taxable year if the 
                aggregate amount thereof during the taxable year with 
                respect to such property or stock is $1,000 or more.
        A rule similar to the rule of the preceding sentence shall 
        apply to any other portion of an asset to the extent that 
        separate treatment of such portion is appropriate to carry out 
        the purposes of this section.
            ``(2) Assets which are not indexed assets throughout 
        holding period.--The applicable inflation adjustment shall be 
        appropriately reduced for periods during which the asset was 
        not an indexed asset.
            ``(3) Treatment of certain distributions.--A distribution 
        with respect to stock in a corporation which is not a dividend 
        shall be treated as a disposition.
            ``(4) Section cannot increase ordinary loss.--To the extent 
        that (but for this paragraph) this section would create or 
        increase a net ordinary loss to which section 1231(a)(2) 
        applies or an ordinary loss to which any other provision of 
        this title applies, such provision shall not apply. The 
        taxpayer shall be treated as having a long-term capital loss in 
        an amount equal to the amount of the ordinary loss to which the 
        preceding sentence applies.
            ``(5) Acquisition date where there has been prior 
        application of subsection (a)(1) with respect to the 
        taxpayer.--If there has been a prior application of subsection 
        (a)(1) to an asset while such asset was held by the taxpayer, 
        the date of acquisition of such asset by the taxpayer shall be 
        treated as not earlier than the date of the most recent such 
        prior application.
    ``(j) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary or appropriate to carry out the purposes of this 
section.''.
    (b) Clerical Amendment.--The table of sections for part II of 
subchapter O of chapter 1 of the Internal Revenue Code of 1986 is 
amended by striking the item relating to section 1023 and by inserting 
after the item relating to section 1022 the following new item:

``Sec. 1023. Indexing of certain assets for purposes of determining 
                            gain or loss.
``Sec. 1024. Cross references.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to indexed assets acquired by the taxpayer after December 31, 
2020, in taxable years ending after such date.

SEC. 304. RETIREMENT FREEDOM.

    Any individual who is otherwise entitled to benefits under part A 
of title XVIII of the Social Security Act may elect (in such form and 
manner as may be specified by the Secretary of Health and Human 
Services) to opt out of such entitlement. Notwithstanding any other 
provision of law, in the case of an individual who makes such an 
election, such individual--
            (1) may (in such form and manner as may be specified by the 
        Secretary) subsequently choose to end such election and opt 
        back into such entitlement (in accordance with a process 
        determined by the Secretary) without being subject to any 
        penalty;
            (2) shall not be required to opt out of benefits under 
        title II of such Act as a condition for making such election; 
        and
            (3) shall not be required to repay any amount paid under 
        such part A for items and services furnished prior to making 
        such election.

      TITLE IV--FOR OUR CHILDREN: SAFELY RETURNING KIDS TO SCHOOL

SEC. 401. EDUCATION FREEDOM SCHOLARSHIPS AND OPPORTUNITY.

    (a) Emergency Education Freedom Grants.--
            (1) Definitions.--In this subsection:
                    (A) Definitions from the internal revenue code of 
                1986.--The definitions in section 25E(c) of the 
                Internal Revenue Code of 1986, as added by subsection 
                (b), shall apply to this subsection, except as 
                otherwise provided.
                    (B) Emergency education freedom grant funds.--The 
                term ``emergency education freedom grant funds'' means 
                the amount of funds available under paragraph (2)(A) 
                for this subsection that are not reserved under 
                paragraph (3)(A)(i).
                    (C) Secretary.--The term ``Secretary'' means the 
                Secretary of Education.
                    (D) State.--The term ``State'' means each of the 50 
                States, the District of Columbia, and the Commonwealth 
                of Puerto Rico.
            (2) Grants.--
                    (A) Program authorized.--From any amounts 
                appropriated for section 18003 of division B of the 
                CARES Act (Public Law 116-136) on or after the date of 
                enactment of this Act, the Secretary shall, 
                notwithstanding any other provision of title XVIII of 
                division B of the CARES Act, use 10 percent of such 
                amounts to carry out paragraph (3) and award emergency 
                education freedom grants to States with approved 
                applications, in order to enable the States to award 
                subgrants to eligible scholarship-granting 
                organizations under paragraph (4).
                    (B) Timing.--The Secretary shall make the 
                allotments required under this paragraph by not later 
                than 30 days after the date of enactment of this Act.
            (3) Reservation and allotments.--
                    (A) In general.--From the amounts made available 
                under paragraph (2)(A), the Secretary shall--
                            (i) reserve--
                                    (I) one-half of 1 percent for 
                                allotments for the United States Virgin 
                                Islands, Guam, American Samoa, and the 
                                Commonwealth of the Northern Mariana 
                                Islands, to be distributed among those 
                                outlying areas on the basis of their 
                                relative need, as determined by the 
                                Secretary, in accordance with the 
                                purpose of this subsection; and
                                    (II) one-half of 1 percent of such 
                                amounts for the Secretary of the 
                                Interior, acting through the Bureau of 
                                Indian Education, to be used to provide 
                                subgrants described in paragraph (4) to 
                                eligible scholarship-granting 
                                organizations that serve students 
                                attending elementary schools or 
                                secondary schools operated or funded by 
                                the Bureau of Indian Education; and
                            (ii) subject to subparagraph (B), allot 
                        each State that submits an approved application 
                        under this subsection the sum of--
                                    (I) the amount that bears the same 
                                relation to 20 percent of the emergency 
                                education freedom grant funds as the 
                                number of individuals aged 5 through 17 
                                in the State, as determined by the 
                                Secretary on the basis of the most 
                                recent satisfactory data, bears to the 
                                number of those individuals, as so 
                                determined, in all such States that 
                                submitted approved applications; and
                                    (II) an amount that bears the same 
                                relationship to 80 percent of the 
                                emergency education freedom grant funds 
                                as the number of individuals aged 5 
                                through 17 from families with incomes 
                                below the poverty line in the State, as 
                                determined by the Secretary on the 
                                basis of the most recent satisfactory 
                                data, bears to the number of those 
                                individuals, as so determined, in all 
                                such States that submitted approved 
                                applications.
                    (B) Minimum allotment.--No State shall receive an 
                allotment under this paragraph for a fiscal year that 
                is less than one-half of 1 percent of the emergency 
                education freedom grant funds available for such fiscal 
                year.
            (4) Subgrants to eligible scholarship-granting 
        organizations.--
                    (A) In general.--A State that receives an allotment 
                under this subsection shall use the allotment to award 
                subgrants, on a basis determined appropriate by the 
                State, to eligible scholarship-granting organizations 
                in the State.
                    (B) Initial timing.--
                            (i) States with existing tax credit 
                        scholarship program.--Not later than 30 days 
                        after receiving an allotment under paragraph 
                        (3)(A)(ii), a State with an existing, as of the 
                        date of application for an allotment under this 
                        subsection, tax credit scholarship program 
                        shall use not less than 50 percent of the 
                        allotment to award subgrants to eligible 
                        scholarship-granting organizations in the 
                        State.
                            (ii) States without tax credit scholarship 
                        programs.--By not later than 60 days after 
                        receiving an allotment under paragraph 
                        (3)(A)(ii), a State without a tax credit 
                        scholarship program shall use not less than 50 
                        percent of the allotment to award subgrants to 
                        eligible scholarship-granting organizations in 
                        the State.
                    (C) Uses of funds.--An eligible scholarship-
                granting organization that receives a subgrant under 
                this paragraph--
                            (i) may reserve not more than 5 percent of 
                        the subgrant funds for public outreach, student 
                        and family support activities, and 
                        administrative expenses related to the 
                        subgrant; and
                            (ii) shall use not less than 95 percent of 
                        the subgrant funds to provide qualifying 
                        scholarships for qualified expenses only to 
                        individual elementary school and secondary 
                        school students who reside in the State in 
                        which the eligible scholarship-granting 
                        organization is recognized.
            (5) Reallocation.--A State shall return to the Secretary 
        any amounts of the allotment received under this subsection 
        that the State does not award as subgrants under paragraph (4) 
        by March 30, 2021, and the Secretary shall reallocate such 
        funds to the remaining eligible States in accordance with 
        paragraph (3)(A)(ii).
            (6) Rules of construction.--The rules of construction under 
        section 25E(d) of the Internal Revenue Code of 1986, as added 
        by subsection (b), shall apply to this subsection in the same 
        manner as such rules apply to section 25E of such Code, as so 
        added.
    (b) Tax Credits for Contributions to Eligible Scholarship-Granting 
Organizations.--
            (1) Credit for individuals.--Subpart A of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by adding after section 25D the following new 
        section:

``SEC. 25E. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP-GRANTING 
              ORGANIZATIONS.

    ``(a) Allowance of Credit.--Subject to section 401(c)(3) of the 
RECOVERY Act, in the case of an individual, there shall be allowed as a 
credit against the tax imposed by this chapter for the taxable year an 
amount equal to the sum of any qualified contributions made by the 
taxpayer during the taxable year.
    ``(b) Amount of Credit.--The credit allowed under subsection (a) 
for any taxable year shall not exceed 10 percent of the taxpayer's 
adjusted gross income for the taxable year.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Eligible scholarship-granting organization.--The term 
        `eligible scholarship-granting organization' means--
                    ``(A) an organization that--
                            ``(i) is described in section 501(c)(3) and 
                        exempt from taxation under section 501(a),
                            ``(ii) provides qualifying scholarships to 
                        individual elementary and secondary students 
                        who--
                                    ``(I) reside in the State in which 
                                the eligible scholarship-granting 
                                organization is recognized, or
                                    ``(II) in the case of the Bureau of 
                                Indian Education, are members of a 
                                federally recognized tribe,
                            ``(iii) a State identifies to the Secretary 
                        as an eligible scholarship-granting 
                        organization under section 401(c)(3)(E)(ii) of 
                        the RECOVERY Act,
                            ``(iv) allocates at least 90 percent of 
                        qualified contributions to qualifying 
                        scholarships on an annual basis, and
                            ``(v) provides qualifying scholarships to--
                                    ``(I) more than 1 eligible student,
                                    ``(II) more than 1 eligible family, 
                                and
                                    ``(III) different eligible students 
                                attending more than 1 education 
                                provider, or
                    ``(B) an organization that--
                            ``(i) is described in section 501(c)(3) and 
                        exempt from taxation under section 501(a), and
                            ``(ii) pursuant to State law, was able, as 
                        of January 1, 2021, to receive contributions 
                        that are eligible for a State tax credit if 
                        such contributions are used by the organization 
                        to provide scholarships to individual 
                        elementary and secondary students, including 
                        scholarships for attending private schools.
            ``(2) Qualified contribution.--The term `qualified 
        contribution' means a contribution of cash to any eligible 
        scholarship-granting organization.
            ``(3) Qualified expense.--The term `qualified expense' 
        means any educational expense that is--
                    ``(A) for an individual student's elementary or 
                secondary education, as recognized by the State, or
                    ``(B) for the secondary education component of an 
                individual elementary or secondary student's career and 
                technical education, as defined by section 3(5) of the 
                Carl D. Perkins Career and Technical Education Act of 
                2006 (20 U.S.C. 2302(5)).
            ``(4) Qualifying scholarship.--The term `qualifying 
        scholarship' means a scholarship granted by an eligible 
        scholarship-granting organization to an individual elementary 
        or secondary student for a qualified expense.
            ``(5) State.--The term `State' means each of the 50 States, 
        the District of Columbia, the Commonwealth of Puerto Rico, the 
        outlying areas (as defined in section 1121(c) of the Elementary 
        and Secondary Education Act of 1965 (20 U.S.C. 6331(c)), and 
        the Department of the Interior (acting through the Bureau of 
        Indian Education).
    ``(d) Rules of Construction.--
            ``(1) In general.--A qualifying scholarship awarded to a 
        student from the proceeds of a qualified contribution under 
        this section shall not be considered assistance to the school 
        or other educational provider that enrolls, or provides 
        educational services to, the student or the student's parents.
            ``(2) Exclusion from income.--Gross income shall not 
        include any amount received by an individual as a qualifying 
        scholarship and such amount shall not be taken into account as 
        income or resources for purposes of determining the eligibility 
        of such individual or any other individual for benefits or 
        assistance, or the amount or extent of such benefits or 
        assistance, under any Federal program or under any State or 
        local program financed in whole or in part with Federal funds.
            ``(3) Prohibition of control over nonpublic education 
        providers.--
                    ``(A)(i) Nothing in this section shall be construed 
                to permit, allow, encourage, or authorize any Federal 
                control over any aspect of any private, religious, or 
                home education provider, whether or not a home 
                education provider is treated as a private school or 
                home school under State law.
                    ``(ii) This section shall not be construed to 
                exclude private, religious, or home education providers 
                from participation in programs or services under this 
                section.
                    ``(B) Nothing in this section shall be construed to 
                permit, allow, encourage, or authorize an entity 
                submitting a list of eligible scholarship-granting 
                organizations on behalf of a State pursuant to section 
                401(c)(3)(E) of the RECOVERY Act to mandate, direct, or 
                control any aspect of a private or home education 
                provider, regardless of whether or not a home education 
                provider is treated as a private school under State 
                law.
                    ``(C) No participating State or entity acting on 
                behalf of a State pursuant to section 401(c)(3)(E) of 
                the RECOVERY Act shall exclude, discriminate against, 
                or otherwise disadvantage any education provider with 
                respect to programs or services under this section 
                based in whole or in part on the provider's religious 
                character or affiliation, including religiously based 
                or mission-based policies or practices.
            ``(4) Parental rights to use scholarships.--No 
        participating State or entity acting on behalf of a State 
        pursuant to section 401(c)(3)(E) of the RECOVERY Act shall 
        disfavor or discourage the use of qualifying scholarships for 
        the purchase of elementary and secondary education services, 
        including those services provided by private or nonprofit 
        entities, such as faith-based providers.
            ``(5) State and local authority.--Nothing in this section 
        shall be construed to modify a State or local government's 
        authority and responsibility to fund education.
    ``(e) Denial of Double Benefit.--The Secretary shall prescribe such 
regulations or other guidance to ensure that the sum of the tax 
benefits provided by Federal, State, or local law for a qualified 
contribution receiving a Federal tax credit in any taxable year does 
not exceed the sum of the qualified contributions made by the taxpayer 
for the taxable year.
    ``(f) Carryforward of Credit.--If a tax credit allowed under this 
section is not fully used within the applicable taxable year because of 
insufficient tax liability on the part of the taxpayer, the unused 
amount may be carried forward for a period not to exceed 5 years.
    ``(g) Election.--This section shall apply to a taxpayer for a 
taxable year only if the taxpayer elects to have this section apply for 
such taxable year.
    ``(h) Alternative Minimum Tax.--For purposes of calculating the 
alternative minimum tax under section 55, a taxpayer may use any credit 
received for a qualified contribution under this section.''.
            (2) Clerical amendment.--The table of sections for subpart 
        A of part IV of subchapter A of chapter 1 of the Internal 
        Revenue Code of 1986 is amended by inserting after the item 
        relating to section 25D the following new item:

``Sec. 25E. Contributions to eligible scholarship-granting 
                            organizations.''.
            (3) Credit for corporations.--Subpart D of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by adding at the end the following new section:

``SEC. 45U. CONTRIBUTIONS TO ELIGIBLE SCHOLARSHIP-GRANTING 
              ORGANIZATIONS.

    ``(a) Allowance of Credit.--Subject to section 401(c)(3) of the 
RECOVERY Act, for purposes of section 38, in the case of a domestic 
corporation, there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to the sum of any 
qualified contributions (as defined in section 25E(c)(2)) made by such 
corporation taxpayer during the taxable year.
    ``(b) Amount of Credit.--The credit allowed under subsection (a) 
for any taxable year shall not exceed 5 percent of the taxable income 
(as defined in section 170(b)(2)(D)) of the domestic corporation for 
such taxable year.
    ``(c) Additional Provisions.--For purposes of this section, any 
qualified contributions made by a domestic corporation shall be subject 
to the provisions of section 25E (including subsection (d) of such 
section), to the extent applicable.
    ``(d) Election.--This section shall apply to a taxpayer for a 
taxable year only if the taxpayer elects to have this section apply for 
such taxable year.''.
            (4) Credit part of general business credit.--Section 38(b) 
        is amended--
                    (A) by striking ``plus'' at the end of paragraph 
                (32);
                    (B) by striking the period at the end of paragraph 
                (33) and inserting ``, plus''; and
                    (C) by adding at the end the following new 
                paragraph:
            ``(34) the credit for qualified contributions determined 
        under section 45U(a).''.
            (5) Clerical amendment.--The table of sections for subpart 
        D of part IV of subchapter A of chapter 1 is amended by adding 
        at the end the following new item:

``Sec. 45U. Contributions to eligible scholarship-granting 
                            organizations.''.
            (6) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after December 31, 2020.
    (c) Education Freedom Scholarships Web Portal and Administration.--
            (1) In general.--The Secretary of the Treasury shall, in 
        coordination with the Secretary of Education, establish, host, 
        and maintain a web portal that--
                    (A) lists all eligible scholarship-granting 
                organizations;
                    (B) enables a taxpayer to make a qualifying 
                contribution to 1 or more eligible scholarship-granting 
                organizations and to immediately obtain both a pre-
                approval of a tax credit for that contribution and a 
                receipt for tax filings;
                    (C) provides information about the tax benefits 
                under sections 25E and 45U of the Internal Revenue Code 
                of 1986; and
                    (D) enables a State to submit and update 
                information about its programs and its eligible 
                scholarship-granting organizations for informational 
                purposes only, including information on--
                            (i) student eligibility;
                            (ii) allowable educational expenses;
                            (iii) the types of allowable education 
                        providers;
                            (iv) the percentage of funds an 
                        organization may use for program 
                        administration; and
                            (v) the percentage of total contributions 
                        the organization awards in a calendar year.
            (2) Nonportal contributions.--A taxpayer may opt to make a 
        contribution directly to an eligible scholarship-granting 
        organization, instead of through the web portal described in 
        paragraph (1), provided that the taxpayer, or the eligible 
        scholarship-granting organization on behalf of the taxpayer, 
        applies for, and receives, pre-approval for a tax credit from 
        the Secretary of the Treasury in coordination with the 
        Secretary of Education.
            (3) National and state limitations on credits.--
                    (A) National limitation.--For each fiscal year, the 
                total amount of qualifying contributions for which a 
                credit is allowed under sections 25E and 45U of the 
                Internal Revenue Code of 1986 shall not exceed 
                $5,000,000,000.
                    (B) Allocation of limitation.--
                            (i) Initial allocations.--For each calendar 
                        year, with respect to the limitation under 
                        subparagraph (A), the Secretary of the 
                        Treasury, in consultation with the Secretary of 
                        Education, shall--
                                    (I) allocate to each State an 
                                amount equal to the sum of the 
                                qualifying contributions made in the 
                                State in the previous year; and
                                    (II) from any amounts remaining 
                                following allocations made under 
                                subclause (I), allocate to each 
                                participating State an amount equal to 
                                the sum of--
                                            (aa) an amount that bears 
                                        the same relationship to 20 
                                        percent of such remaining 
                                        amount as the number of 
                                        individuals aged 5 through 17 
                                        in the State, as determined by 
                                        the Secretary of Education on 
                                        the basis of the most recent 
                                        satisfactory data, bears to the 
                                        number of those individuals in 
                                        all such States, as so 
                                        determined; and
                                            (bb) an amount that bears 
                                        the same relationship to 80 
                                        percent of such remaining 
                                        amount as the number of 
                                        individuals aged 5 through 17 
                                        from families with incomes 
                                        below the poverty line in the 
                                        State, as determined by the 
                                        Secretary of Education, on the 
                                        basis of the most recent 
                                        satisfactory data, bears to the 
                                        number of those individuals in 
                                        all such States, as so 
                                        determined.
                            (ii) Minimum allocation.--Notwithstanding 
                        clause (i), no State receiving an allocation 
                        under this subsection may receive less than 
                        one-half of 1 percent of the amount allocated 
                        for a fiscal year.
                            (iii) Alternative allocation.--
                                    (I) In general.--Not later than the 
                                end of the fifth year of the program or 
                                1 year after the end of the first 
                                fiscal year for which the total amount 
                                of credits claimed under section 25E 
                                and section 45U of the Internal Revenue 
                                Code of 1986 is $2,500,000,000 or more, 
                                whichever comes first, the Secretary of 
                                the Treasury, in consultation with the 
                                Secretary of Education, shall, by 
                                regulation, provide for an alternative 
                                allocation method that shall take 
                                effect beginning with the first fiscal 
                                year after such regulation takes 
                                effect.
                                    (II) Alternative allocation 
                                method.--The alternative allocation 
                                method shall be expressed as a formula 
                                based on a combination of the following 
                                data for each State, as reported by the 
                                State to the Secretary of the Treasury:
                                            (aa) The relative 
                                        percentage of students in the 
                                        State who receive an elementary 
                                        or secondary scholarship 
                                        through a State program that is 
                                        financed through State tax-
                                        credited donations or 
                                        appropriations and that permits 
                                        the elementary or secondary 
                                        scholarship to be used to 
                                        attend a private school.
                                            (bb) The total amount of 
                                        all elementary and secondary 
                                        scholarships awarded through a 
                                        State program that is financed 
                                        through State tax-credited 
                                        donations or appropriations 
                                        compared to the total amount of 
                                        current State and local 
                                        expenditures for free public 
                                        education in the State.
                                    (III) Allocation formula.--For any 
                                fiscal year to which subclause (I) 
                                applies, the Secretary of the Treasury, 
                                in consultation with the Secretary of 
                                Education, shall--
                                            (aa) for each State, 
                                        allocate an amount equal to the 
                                        sum of the qualifying 
                                        contributions made in the State 
                                        in the previous year;
                                            (bb) allocate \2/3\ of the 
                                        remaining amount (after 
                                        application of item (aa)) of 
                                        the national limitation for 
                                        that year using the alternative 
                                        allocation method under 
                                        subclause (II); and
                                            (cc) allocate \1/3\ of the 
                                        remaining amount (after 
                                        application of item (aa) and 
                                        (bb)) in accordance with clause 
                                        (i)(II).
                                    (IV) Ineligibility.--For any fiscal 
                                year to which subclause (I) applies, a 
                                State that does not provide the 
                                Secretary of the Treasury with 
                                information described in subclause (II) 
                                is not eligible to receive an 
                                allocation through the alternative 
                                allocation method under such subclause.
                    (C) Allowable partnerships.--A State may choose to 
                administer the allocation it receives under 
                subparagraph (B) in partnership with 1 or more States, 
                provided that the eligible scholarship-granting 
                organizations in each partner State serve students who 
                reside in all States in the partnership.
                    (D) Total allocation.--A State's allocation, for 
                any fiscal year, is the sum of the amount determined 
                for such State under clauses (i) and (ii) of 
                subparagraph (B), except as provided in subparagraph 
                (B)(iii).
                    (E) Allocation and adjustments.--
                            (i) Initial allocation to states.--Not 
                        later than November 1 of the year preceding a 
                        year for which there is a national limitation 
                        on credits under subparagraph (A) (referred to 
                        in this subsection as the ``applicable year''), 
                        or as early as practicable with respect to the 
                        first year, the Secretary of the Treasury shall 
                        announce the State allocations under 
                        subparagraph (B) for the applicable year.
                            (ii) List of eligible scholarship-granting 
                        organizations.--
                                    (I) In general.--Not later than 
                                January 1 of each applicable year, or 
                                as early as practicable with respect to 
                                the first year, each State shall 
                                provide the Secretary of the Treasury a 
                                list of eligible scholarship-granting 
                                organizations, including a 
                                certification that the entity 
                                submitting the list on behalf of the 
                                State has the authority to perform this 
                                function.
                                    (II) Rule of construction.--Neither 
                                this subsection nor any other Federal 
                                law shall be construed as limiting the 
                                entities that may submit the list on 
                                behalf of a State.
                            (iii) Reallocation of unclaimed credits.--
                        The Secretary of the Treasury shall reallocate 
                        a State's allocation to other States, in 
                        accordance with subparagraph (B), if the 
                        State--
                                    (I) chooses not to identify 
                                scholarship-granting organizations 
                                under clause (ii) in any applicable 
                                year; or
                                    (II) does not have an existing 
                                eligible scholarship-granting 
                                organization.
                            (iv) Reallocation.--On or after April 1 of 
                        any applicable year, the Secretary of the 
                        Treasury may reallocate, to 1 or more other 
                        States that have eligible scholarship-granting 
                        organizations in the States, without regard to 
                        subparagraph (B), the allocation of a State for 
                        which the State's allocation has not been 
                        claimed.
            (4) Definitions.--Any term used in this subsection which is 
        also used in section 25E of the Internal Revenue Code of 1986 
        shall have the same meaning as when used in such section.

SEC. 402. HELPING PARENTS EDUCATE CHILDREN DURING THE CORONAVIRUS 
              PANDEMIC.

    (a) In General.--Section 529(c)(7) of the Internal Revenue Code of 
1986 is amended to read as follows:
            ``(7) Treatment of elementary and secondary tuition.--Any 
        reference in this section to the term `qualified higher 
        education expense' shall include a reference to the following 
        expenses in connection with enrollment or attendance at, or for 
        students enrolled at or attending, an elementary or secondary 
        public, private, or religious school:
                    ``(A) Tuition.
                    ``(B) Curriculum and curricular materials.
                    ``(C) Books or other instructional materials.
                    ``(D) Online educational materials.
                    ``(E) Tuition for tutoring or educational classes 
                outside of the home, including at a tutoring facility, 
                but only if the tutor or instructor is not related to 
                the student and--
                            ``(i) is licensed as a teacher in any 
                        State,
                            ``(ii) has taught at an eligible 
                        educational institution, or
                            ``(iii) is a subject matter expert in the 
                        relevant subject.
                    ``(F) Fees for a nationally standardized norm-
                referenced achievement test, an advanced placement 
                examination, or any examinations related to college or 
                university admission.
                    ``(G) Fees for dual enrollment in an institution of 
                higher education.
                    ``(H) Educational therapies for students with 
                disabilities provided by a licensed or accredited 
                practitioner or provider, including occupational, 
                behavioral, physical, and speech-language therapies.
        Such term shall include expenses for the purposes described in 
        subparagraphs (B), (C), (D), (E), and (H) in connection with a 
        homeschool (whether treated as a homeschool or a private school 
        for purposes of applicable State law).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to distributions made after the date of the enactment of this 
Act.
    (c) Rollovers From Certain Retirement Plans.--In the case of a 
distribution from an eligible retirement plan described in clause (i), 
(ii), or (iii) of section 402(c)(8)(B) of the Internal Revenue Code of 
1986 after February 29, 2020, and before January 1, 2021--
            (1) section 72(t) of such Code shall not apply to such 
        distribution;
            (2) such distribution shall be treated as meeting the 
        requirements of section 401(k)(2)(B)(i), if applicable; and
            (3) such distribution shall be treated as having been 
        contributed in a direct trustee-to-trustee transfer within 60 
        days of the distribution for purposes of section 401(a)(31) or 
        408(d)(3), whichever is applicable, if
within 60 days of such distribution, an amount equal to the amount of 
such distribution is contributed to a qualified tuition program under 
section 529 of the Internal Revenue Code of 1986.

SEC. 403. SAFE SCHOOL STUDENT PROTECTIVE EQUIPMENT TAX CREDIT.

    (a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by subtitle A of the 
Internal Revenue Code of 1986 an amount equal to the lesser of--
            (1) the sum of any eligible expenses paid or incurred by 
        the taxpayer during the taxable year, or
            (2) $500.
    (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 of the Internal Revenue Code of 1986.
    (c) Definitions.--For purposes of this section--
            (1) Eligible expenses.--The term ``eligible expenses'' 
        means any expenses which are paid or incurred by the taxpayer--
                    (A) for any equipment or products which are used by 
                a qualified student to prevent such student from 
                contracting or transmitting COVID-19, including masks, 
                gloves, and disinfectants, and
                    (B) before January 1, 2022.
            (2) Qualified student.--The term ``qualified student'' 
        means an individual who--
                    (A) is a qualifying child (as defined in section 
                152(c) of the Internal Revenue Code of 1986) of the 
                taxpayer, and
                    (B) attends an elementary school or secondary 
                school (as such terms are defined in section 8101 of 
                the Elementary and Secondary Education Act of 1965 (20 
                U.S.C. 7801)) which, during the school year beginning 
                with or within the taxable year, is operating in a 
                manner which is substantially similar to the manner in 
                which such school operated during the school year which 
                began in 2018.
    (d) Regulations.--The Secretary of the Treasury (or the Secretary's 
delegate), in coordination with the Secretary of Education, shall 
prescribe such regulations or other guidance as may be necessary to 
carry out the purposes of this section, including any such regulations 
or guidance as are deemed necessary to allow schools to operate in a 
manner which satisfies the requirements described in subsection 
(c)(2)(B).
    (e) Application.--This section shall only apply to amounts paid or 
incurred in taxable years beginning after December 31, 2019.

          TITLE V--DRIVING COVID CURES & TREATMENT INNOVATION

SEC. 501. RESULTS FOR CORONAVIRUS PATIENTS.

    The Federal Food, Drug, and Cosmetic Act is amended by inserting 
after section 524A of such Act (21 U.S.C. 360n-1) the following:

``SEC. 524B. RECIPROCAL MARKETING APPROVAL.

    ``(a) In General.--A covered product with reciprocal marketing 
approval in effect under this section is deemed to be subject to an 
application or premarket notification for which an approval or 
clearance is in effect under section 505(c), 510(k), or 515 of this Act 
or section 351(a) of the Public Health Service Act, as applicable.
    ``(b) Eligibility.--The Secretary shall, with respect to a covered 
product, grant reciprocal marketing approval if--
            ``(1) the sponsor of the covered product submits a request 
        for reciprocal marketing approval; and
            ``(2) the request demonstrates to the Secretary's 
        satisfaction that--
                    ``(A) the covered product is authorized to be 
                lawfully marketed in one or more of the countries 
                included in the list under section 802(b)(1) or in the 
                United Kingdom for the treatment or prevention the 
                coronavirus or another disease of epidemic potential;
                    ``(B) absent reciprocal marketing approval, the 
                covered product is not approved or cleared for 
                marketing, as described in subsection (a);
                    ``(C) the Secretary has not, because of any concern 
                relating to the safety or effectiveness of the covered 
                product, rescinded or withdrawn any such approval or 
                clearance;
                    ``(D) the authorization to market the covered 
                product in one or more of the countries included in the 
                list under section 802(b)(1) or in the United Kingdom 
                has not, because of any concern relating to the safety 
                or effectiveness of the covered product, been rescinded 
                or withdrawn;
                    ``(E) the covered product is not a banned device 
                under section 516; and
                    ``(F) there is a public health or unmet medical 
                need for the covered product in the United States.
    ``(c) Safety and Effectiveness.--
            ``(1) In general.--The Secretary--
                    ``(A) may decline to grant reciprocal marketing 
                approval under this section with respect to a covered 
                product if the Secretary affirmatively determines that 
                the covered product--
                            ``(i) is a drug that is not safe and 
                        effective; or
                            ``(ii) is a device for which there is no 
                        reasonable assurance of safety and 
                        effectiveness; and
                    ``(B) may condition reciprocal marketing approval 
                under this section on the conduct of specified 
                postmarket studies, which may include such studies 
                pursuant to a risk evaluation and mitigation strategy 
                under section 505-1.
            ``(2) Report to congress.--Upon declining to grant 
        reciprocal marketing approval under this section with respect 
        to a covered product, the Secretary shall--
                    ``(A) include the denial in a list of such denials 
                for each month; and
                    ``(B) not later than the end of the respective 
                month, submit the list to the Committee on Energy and 
                Commerce of the House of Representatives and the 
                Committee on Health, Education, Labor, and Pensions of 
                the Senate.
    ``(d) Request.--A request for reciprocal marketing approval shall--
            ``(1) be in such form, be submitted in such manner, and 
        contain such information as the Secretary deems necessary to 
        determine whether the criteria listed in subsection (b)(2) are 
        met; and
            ``(2) include, with respect to each country included in the 
        list under section 802(b)(1) where the covered product is 
        authorized to be lawfully marketed, as described in subsection 
        (b)(2)(A), an English translation of the dossier issued by such 
        country to authorize such marketing.
    ``(e) Timing.--The Secretary shall issue an order granting, or 
declining to grant, reciprocal marketing approval with respect to a 
covered product not later than 30 days after the Secretary's receipt of 
a request under subsection (b)(1) for the product. An order issued 
under this subsection shall take effect subject to Congressional 
disapproval under subsection (g).
    ``(f) Labeling; Device Classification.--During the 30-day period 
described in subsection (e)--
            ``(1) the Secretary and the sponsor of the covered product 
        shall expeditiously negotiate and finalize the form and content 
        of the labeling for a covered product for which reciprocal 
        marketing approval is to be granted; and
            ``(2) in the case of a device for which reciprocal 
        marketing approval is to be granted, the Secretary shall--
                    ``(A) classify the device pursuant to section 513; 
                and
                    ``(B) determine whether, absent reciprocal 
                marketing approval, the device would need to be cleared 
                pursuant to section 510(k) or approved pursuant to 
                section 515 to be lawfully marketed under this Act.
    ``(g) Congressional Disapproval of FDA Orders.--
            ``(1) In general.--A decision of the Secretary to decline 
        to grant reciprocal marketing approval under this section shall 
        not take effect if a joint resolution of disapproval of the 
        decision is enacted.
            ``(2) Procedure.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                procedures described in subsections (b) through (g) of 
                section 802 of title 5, United States Code, shall apply 
                to the consideration of a joint resolution under this 
                subsection.
                    ``(B) Terms.--For purposes of this subsection--
                            ``(i) the reference to `section 801(a)(1)' 
                        in section 802(b)(2)(A) of title 5, United 
                        States Code, shall be considered to refer to 
                        subsection (c)(2); and
                            ``(ii) the reference to `section 
                        801(a)(1)(A)' in section 802(e)(2) of title 5, 
                        United States Code, shall be considered to 
                        refer to subsection (c)(2).
            ``(3) Effect of congressional disapproval.--Reciprocal 
        marketing approval under this section with respect to the 
        applicable covered product shall take effect upon enactment of 
        a joint resolution of disapproval under this subsection.
    ``(h) Applicability of Relevant Provisions.--The provisions of this 
Act shall apply with respect to a covered product for which reciprocal 
marketing approval is in effect to the same extent and in the same 
manner as such provisions apply with respect to a product for which 
approval or clearance of an application or premarket notification under 
section 505(c), 510(k), or 515 of this Act or section 351(a) of the 
Public Health Service Act, as applicable, is in effect.
    ``(i) Fees for Request.--For purposes of imposing fees under 
chapter VII, a request for reciprocal marketing approval under this 
section shall be treated as an application or premarket notification 
for approval or clearance under section 505(c), 510(k), or 515 of this 
Act or section 351(a) of the Public Health Service Act, as applicable.
    ``(j) Outreach.--The Secretary shall conduct an outreach campaign 
to encourage the sponsors of covered products that are potentially 
eligible for reciprocal marketing approval to request such approval.
    ``(k) Definitions.--In this section--
            ``(1) the term `coronavirus' means SARS-CoV-2, COVID-19, or 
        another coronavirus with epidemic potential; and
            ``(2) the term `covered product' means a drug, biological 
        product, or device that is intended to treat or prevent the 
        coronavirus or another disease with epidemic potential.''.

SEC. 502. EQUAL ACCESS TO CARE.

    (a) In General.--Notwithstanding any other provision of law, during 
the period described in subsection (b), in the case of a physician, 
practitioner, or other health care provider who is licensed or 
otherwise legally authorized to provide health care services in a 
primary State, and who provides such health care services in interstate 
commerce through electronic information or telecommunication 
technologies to an individual in a secondary State, the location of the 
provision of such services shall be deemed to be the primary State and 
any requirement that such physician, practitioner, or other provider 
obtain a comparable license or other comparable legal authorization 
from the secondary State with respect to the provision of such services 
(including requirements relating to the prescribing of drugs in such 
secondary State) shall not apply.
    (b) Period Described.--The period described in this subsection is 
the period beginning on the date of enactment of this Act and ending on 
the date that is 180 days after the date on which the national 
emergency declared by the President under the National Emergencies Act 
(50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 
(COVID-19) ends.
    (c) Review of Regulations.--The head of each Federal agency shall 
review existing guidance and regulations to identify any such guidance 
or regulations that may conflict with the provisions of this section. 
If the head of an agency finds any such conflict, notwithstanding any 
other provision of law, such agency head shall, not later than 30 days 
after the date of enactment of this Act, issue revised guidance or 
regulations to ensure compliance with the provisions of this section.
    (d) Definitions.--In this section:
            (1) Health care services.--The term ``health care 
        services'' shall not include services of the type for which 
        funding is prohibited under the requirements contained in 
        Public Law 116-94 as relating to funds for programs authorized 
        under sections 330 through 340 of the Public Health Service Act 
        (42 U.S.C. 254 through 256).
            (2) Primary state.--The term ``primary State'' means, with 
        respect to the provision of health care services by a 
        physician, practitioner, or other health care provider in 
        interstate commerce through electronic information or 
        telecommunication technologies, the State in which such 
        physician, practitioner, or provider is physically located and 
        licensed.
            (3) Secondary state.--The term ``secondary State'' means, 
        with respect to the provision of health care services by a 
        physician, practitioner, or other health care provider in 
        interstate commerce through electronic information or 
        telecommunication technologies, a State in which such 
        physician, practitioner, or other provider is not physically 
        located or licensed.

SEC. 503. PANDEMIC HEALTH CARE ACCESS.

    (a) In General.--For purposes of section 223 of the Internal 
Revenue Code of 1986, notwithstanding subsection (c)(1) thereof, during 
the coronavirus emergency period, any individual who is covered by any 
health plan, including a health plan which is not a high deductible 
health plan, shall be treated as an eligible individual.
    (b) Contribution Deadline.--An individual who is treated as an 
eligible individual for purposes of section 223 of the Internal Revenue 
Code of 1986 solely by reason of subsection (a) may make contributions 
to the health savings account (as defined in section 223(d) of such 
Code) of such individual up to the due date for the return of Federal 
income tax for the taxable year which includes the last day of the 
coronavirus emergency period.
    (c) Coronavirus Emergency Period.--For purposes of this section, 
the coronavirus emergency period is the period beginning on March 13, 
2020, and ending on the later of--
            (1) the last day on which the declaration of emergency 
        involving Federal primary responsibility determined to exist by 
        the President under section 501(b) of the Robert T. Stafford 
        Disaster Relief and Emergency Assistance Act (42 U.S.C. 
        5191(b)) with respect to the Coronavirus Disease 2019 (COVID-
        19) is in effect; or
            (2) the last day on which the declaration of national 
        emergency declared by the President under the National 
        Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the 
        Coronavirus Disease 2019 (COVID-19) is in effect.

SEC. 504. BILATERAL COOPERATIVE AGREEMENT.

    (a) Authorization of Appropriations.--There is authorized to be 
appropriated to the Secretary of Health and Human Services $4,000,000 
for each of fiscal years 2021 through 2023 for a bilateral cooperative 
program with the Government of Israel for awarding grants for the 
development of health technologies, including such technologies 
described in subsection (b), subject to subsection (c), with an 
emphasis on collaboratively advancing the use of technology, 
personalized medicine, and data in relation to COVID-19.
    (b) Types of Health Technologies.--The health technologies 
described in this subsection shall include technologies such as 
artificial intelligence, sensors, monitoring devices, drugs and 
vaccinations, respiratory assist devices, diagnostic tests, 
telemedicine, and remote monitoring.
    (c) Restrictions on Funding.--The funding under subsection (a) is 
subject to a matching contribution from the Government of Israel.
    (d) Option for Establishing New Program.--The amounts appropriated 
under subsection (a) may be--
            (1) for a bilateral program with the Government of Israel 
        that is in existence on the day before the date of enactment of 
        this Act for the purposes described in such subsection; or
            (2) for a bilateral program with the Government of Israel 
        that is established after the date of enactment of this Act by 
        the Secretary of Health and Human Services, in consultation 
        with the Secretary of State, in accordance with the Agreement 
        between the Government of the United States of America and the 
        Government of the State of Israel on Cooperation in Science and 
        Technology for Homeland Security Matters, done at Jerusalem May 
        29, 2008 (or a successor agreement), for the purposes described 
        in subsection (a).

SEC. 505. PRICE TRANSPARENCY REQUIREMENTS.

    (a) Hospitals.--Section 2718(e) of the Public Health Service Act 
(42 U.S.C. 300gg-18(e)) is amended--
            (1) by striking ``Each hospital'' and inserting the 
        following:
            ``(1) In general.--Each hospital'';
            (2) by inserting ``, in a machine-readable format, via open 
        application program interfaces (APIs)'' after ``a list'';
            (3) by inserting ``, along with such additional information 
        as the Secretary may require with respect to such charges for 
        purposes of promoting public awareness of hospital pricing in 
        advance of receiving a hospital item or service'' before the 
        period; and
            (4) by adding at the end the following:
            ``(2) Definition of standard charges.--Notwithstanding any 
        other provision of law, for purposes of paragraph (1), the term 
        `standard charges' means the rates hospitals, including 
        providers or entities that contract with or practice at a 
        hospital, charge for all items and services at a minimum, 
        chargemaster rates, rates that hospitals negotiate with third-
        party payors across all plans, including those related to a 
        patient's specific plan, discounted cash prices, and other 
        rates determined by the Secretary.
            ``(3) Enforcement.--In addition to any other enforcement 
        actions or penalties that may apply under subsection (b)(3) or 
        another provision of law, a hospital that fails to provide the 
        information required by this subsection and has not completed a 
        corrective action plan to comply with the requirements of such 
        subsection shall be subject to a civil monetary penalty of an 
        amount not to exceed $300 per day that the violation is ongoing 
        as determined by the Secretary. Such penalty shall be imposed 
        and collected in the same manner as civil money penalties under 
        subsection (a) of section 1128A of the Social Security Act are 
        imposed and collected.''.
    (b) Transparency in Coverage.--Section 1311(e)(3) of the Patient 
Protection and Affordable Care Act (42 U.S.C. 18031(e)(3)) is amended--
            (1) in subparagraph (A)--
                    (A) in clause (vii), by inserting before the period 
                the following: ``, including, for all items and 
                services covered under the plan, aggregate information 
                on specific payments the plan has made to out-of-
                network health care providers on behalf of plan 
                enrollees'';
                    (B) by designating clause (ix) as clause (x); and
                    (C) by inserting after clause (viii), the 
                following:
                            ``(ix) Information on the specific 
                        negotiated payment rates between the plan and 
                        health care providers for all items and 
                        services covered under the plan.'';
            (2) in subparagraph (B)--
                    (A) in the heading, by striking ``use'' and 
                inserting ``delivery methods and use'';
                    (B) by inserting ``, as applicable,'' after 
                ``English proficiency''; and
                    (C) by inserting after the second sentence, the 
                following: ``The Secretary shall establish standards 
                for electronic delivery and access to such information 
                by individuals, free of charge, in machine readable 
                format, through an internet website and via open 
                APIs.'';
            (3) in subparagraph (C)--
                    (A) in the first sentence, by inserting ``or out-
                of-network provider'' after ``item or service by a 
                participating provider'';
                    (B) in the second sentence, by striking ``through 
                an internet website'' and inserting ``free of charge, 
                in machine readable format, through an internet 
                website, and via open APIs, in accordance with 
                standards established by the Secretary,''; and
                    (C) by adding at the end the following: ``Such 
                information shall include specific negotiated rates 
                that allow for comparison between providers and across 
                plans, and related to a patient's specific plan, 
                including after an enrollee has exceeded their 
                deductible responsibility.''; and
            (4) in subparagraph (D) by striking ``subparagraph (A)'' 
        and inserting ``subparagraphs (A), (B), and (C)''.

SEC. 506. AFFORDABLE HEALTH CARE OPTIONS.

    (a) In General.--Section 2791(b) of the Public Health Service Act 
(42 U.S.C. 300gg-91(b)) is amended by adding at the end the following:
            ``(6) Short-term limited duration insurance.--The term 
        `short-term, limited duration insurance' means insurance 
        covering medical care provided pursuant to a contract with an 
        issuer that--
                    ``(A) has an expiration date specified in the 
                contract that is less than 1 year after the original 
                effective date of the contract and, taking into account 
                renewals or extensions, has a duration of no longer 
                than 3 years in total;
                    ``(B) may include a renewal guarantee; and
                    ``(C) with respect to such a contract having a 
                coverage start date on or after January 1, 2019, 
                displays prominently in the contract and in any 
                application materials provided in connection with 
                enrollment in such insurance in at least 14 point type 
                the language in the following notice, with any 
                additional information required by applicable State 
                law: `This coverage is not required to comply with 
                certain Federal market requirements for health 
                insurance, principally those contained in the 
                Affordable Care Act. Be sure to check your policy 
                carefully to make sure you are aware of any exclusions 
                or limitations regarding coverage of preexisting 
                conditions or health benefits (such as hospitalization, 
                emergency services, maternity care, preventive care, 
                prescription drugs, and mental health and substance use 
                disorder services). Your policy might also have 
                lifetime or annual dollar limits on health benefits. If 
                this coverage expires or you lose eligibility for this 
                coverage, you might have to wait until an open 
                enrollment period to get other health insurance 
                coverage.'.
            ``(7) Renewal guarantee.--The term `renewal guarantee', 
        with respect to short-term limited duration insurance, means a 
        provision in the contract that permits a policyholder, when 
        purchasing the initial insurance contract, to pay an additional 
        amount for a guarantee that the policyholder can elect to 
        purchase, for periods of time following expiration of the 
        initial contract, another policy or policies at some future 
        date, at a specific premium that would not reflect any 
        additional underwriting.''.
    (b) Treatment of Short-Term Limited Duration Insurance as Excepted 
Benefit.--Section 2791(c)(1) of the Public Health Service Act (42 
U.S.C. 300gg-91(c)(1)) is amended--
            (1) by redesignating subparagraph (H) as subparagraph (I); 
        and
            (2) by inserting after subparagraph (G) the following:
                    ``(H) Short-term limited duration insurance.''.
    (c) Short-Term Health Insurance Options.--Part C of title XXVII of 
the Public Health Service Act (42 U.S.C. 300gg-91 et seq.) is amended--
            (1) by redesignating section 2794 (42 U.S.C. 300gg-95) 
        (regarding uniform fraud and abuse referral format), as added 
        by section 6603 of the Patient Protection and Affordable Care 
        Act (Public Law 111-148), as section 2795; and
            (2) by adding at the end the following:

``SEC. 2796. SHORT-TERM HEALTH INSURANCE OPTIONS.

    ``Nothing in this title shall be construed to restrict individuals 
from purchasing insurance covering medical care, including short-term 
limited duration insurance, that features renewal guarantees, as 
defined in section 2791(b)(6).''.

SEC. 507. INCREASING ACCESS TO TAX-FREE CARE.

    (a) HSA Penalty.--Section 223(e)(4)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``20 percent'' and inserting ``10 
percent''.
    (b) Payment of Non-Dependent Medical Expenses in 2020.--
            (1) Medical expenses.--Section 223(d)(2) of the Internal 
        Revenue Code of 1986 is amended by adding at the end the 
        following new subparagraph:
                    ``(E) Non-dependent medical expenses in 2020.--
                During calendar year 2020, subparagraph (A) shall be 
                applied without regard to the requirement that medical 
                care be for the individual, the spouse of such 
                individual, and any dependent (as defined in section 
                152, determined without regard to subsections (b)(1), 
                (b)(2), and (d)(1)(B) thereof) of such individual.''.
            (2) Rollover.--Section 223(f)(5) of such Code is amended by 
        adding at the end the following new subparagraph:
                    ``(C) Rollover gifts.--Notwithstanding the 
                preceding provisions of this paragraph, an amount is 
                described in this paragraph as a rollover contribution 
                in the case of a taxable year beginning in 2020, and 
                paragraph (2) shall not apply to any amount paid or 
                distributed from a health savings account of a 
                beneficiary to a health savings account of an 
                individual (without regard to whether the individual is 
                such beneficiary, the spouse of such beneficiary, or 
                any dependent (as defined in section 152, determined 
                without regard to subsections (b)(1), (b)(2), and 
                (d)(1)(B) thereof) of such beneficiary), to the 
                extent--
                            ``(i) the amount received is paid into the 
                        health savings account for the benefit of such 
                        individual not later than the 60th day after 
                        the day on which the account beneficiary 
                        receives the payment or distribution, and
                            ``(ii) the aggregate amount of such 
                        transfers to all other individuals does not 
                        exceed $2,020 in 2020.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.

SEC. 508. ACCESS TO DIRECT MEDICAL CARE.

    (a) Treatment of Medical Care Service Arrangements.--
            (1) Inclusion as medical expenses.--Paragraph (2) of 
        section 223(d) of the Internal Revenue Code of 1986, as amended 
        by this Act, is further amended by adding at the end the 
        following new subparagraph:
                    ``(F) Inclusion of medical care service 
                arrangements.--The term `qualified medical expenses' 
                shall include--
                            ``(i) periodic fees paid to a physician for 
                        a defined set of medical services or for the 
                        right to receive medical services on an as-
                        needed basis, and
                            ``(ii) amounts prepaid for medical services 
                        designed to screen for, diagnose, cure, 
                        mitigate, treat, or prevent disease and promote 
                        wellness.''.
            (2) Arrangement not to be treated as health insurance.--
        Subsection (c) of section 223 of the Internal Revenue Code of 
        1986 is amended by adding at the end the following new 
        paragraph:
            ``(6) Treatment of medical care service arrangements.--An 
        arrangement under which an individual is provided medical 
        services in exchange for a fixed periodic fee or payment for 
        such services shall not be treated as a health plan, insurance, 
        or arrangement described in paragraph (1).''.
    (b) Periodic Provider Fees Treated as Medical Care.--Section 213(d) 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new paragraph:
            ``(12) Periodic provider fees.--Periodic fees paid for a 
        defined set of medical services provided on an as-needed basis 
        shall be treated as amounts paid for medical care.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.

                        TITLE VI--MISCELLANEOUS

SEC. 601. PREVENTING DISCRIMINATION AGAINST RELIGIOUS INDIVIDUALS AND 
              INSTITUTIONS.

    (a) Ineligibility for Funds.--A State or local jurisdiction shall 
be ineligible to receive or use funds allocated, appropriated, or 
authorized to address COVID-19 (referred to as ``covered funds'') if 
that State or local jurisdiction is committing a violation described in 
subsection (b).
    (b) Violations.--A State or local jurisdiction commits a violation 
under this subsection if that State or local jurisdiction--
            (1) enforces, or announces the intent to enforce, any law, 
        regulation, policy, order, proclamation, or decree related to 
        COVID-19 that discriminates against religious individuals or 
        religious institutions; or
            (2) provides, or shows an intention to provide, covered 
        funds to a separate State or local jurisdiction that is 
        ineligible to receive or use those funds because the State or 
        local jurisdiction has committed a violation described in 
        paragraph (1).
    (c) Determination of Ineligibility.--The Attorney General shall 
make a determination of whether a State or local jurisdiction is 
ineligible to receive or use covered funds in accordance with 
subsection (a).
    (d) Enforcement.--
            (1) Funds not yet disbursed.--If, before the covered funds 
        are disbursed, the Attorney General determines that a State or 
        local jurisdiction is ineligible to receive such funds, the 
        covered funds shall not be disbursed until the Attorney General 
        certifies that the State or local jurisdiction is no longer in 
        violation of subsection (b) and is eligible to receive covered 
        funds.
            (2) Funds already disbursed.--If, after covered funds have 
        been disbursed, the Attorney General determines that a State or 
        local jurisdiction was not, or is no longer, eligible to 
        receive those covered funds, the applicable Federal agency that 
        would otherwise disburse such covered funds shall identify and 
        withhold from the State or local jurisdiction funds otherwise 
        authorized to be allocated to that State or local jurisdiction 
        from that Federal agency in an amount not to exceed the amount 
        the State or local jurisdiction received in covered funds from 
        that Federal agency, until the Attorney General certifies that 
        the State or local jurisdiction is no longer in violation of 
        subsection (b) and is eligible to receive such covered funds.
            (3) Funds transferred.--If a State or local jurisdiction 
        transferred covered funds to another State or local 
        jurisdiction that is in violation of subsection (b)(1), the 
        applicable Federal agency shall identify and withhold from the 
        State or local jurisdiction funds otherwise authorized to be 
        allocated to that State or local jurisdiction from that Federal 
        agency in an amount not to exceed the amount of covered funds 
        the State or local jurisdiction transferred in violation of 
        subsection (b)(2) that were disbursed from that Federal agency, 
        until the Attorney General certifies that the State or local 
        jurisdiction that received transferred covered funds is 
        eligible to receive and use those funds, or the covered funds 
        are returned from the recipient to the transferring State or 
        local jurisdiction.

SEC. 602. RECLAIM ACT.

    (a) Short Title.--This section may be cited as the ``Restitution 
for Economic losses Caused by Leaders who Allow Insurrection and Mayhem 
Act'' or the ``RECLAIM Act''.
    (b) Findings.--Congress finds the following:
            (1) Law enforcement officers are vital to the protection 
        and safety of communities.
            (2) Elected officials and other senior officials abuse the 
        public's trust and endanger their citizens when they refuse to 
        provide law enforcement services to protect life and property.
            (3) The right to life, liberty, and property are ensured by 
        the Constitution of the United States, and the protection of 
        these rights is the duty of the Federal, State, and local 
        governments.
            (4) Many local governments have refused to protect the 
        fundamental rights described in paragraph (3) by voluntarily 
        standing down law enforcement officers and allowing roving mobs 
        to destroy property and individual livelihoods, including in--
                    (A) Minneapolis, Minnesota, where unrest and 
                violence destroyed hundreds of buildings and further 
                eroded trust in local law enforcement officers to 
                devastating effect; and
                    (B) Portland, Oregon, where a mob set fire to the 
                Multnomah County Justice Center, looted numerous 
                businesses in the downtown area, injured two police 
                officers, and physically assaulted multiple peaceful 
                protestors and other individuals.
            (5) Other local governments have gone further still by 
        recognizing autonomous zones in which law enforcement officers 
        are not allowed to operate, including in Seattle, Washington, 
        where the decision of the Mayor of Seattle to withdraw law 
        enforcement officers from multiple blocks of the City of 
        Seattle to create a police free ``autonomous zone'' led to 
        significant destruction of property, 4 shootings, and the 
        murder of 2 young Americans in the zone.
            (6) Elected officials or other senior officials in the 
        State and local governments who refuse to protect life and 
        property from the ravages of a riot or mob behavior make their 
        communities less safe by inviting more crime and violence, and 
        act with willful disregard for the safety, comfort, and 
        livelihoods of the individuals who they refuse to protect.
            (7) State and local governments that publicly announce the 
        withdrawal of law enforcement protection from individuals or 
        geographical areas so as to encourage and endorse the political 
        and social viewpoints of protestors or rioters erode the 
        public's trust and fail to provide equal protection of the law.
    (c) Civil Actions for Injuries in Law Enforcement Free Zones.--
Section 1979 of the Revised Statutes (42 U.S.C. 1983) is amended--
            (1) by inserting ``(a)'' before ``Every person''; and
            (2) by adding at the end the following:
    ``(b)(1) In this subsection--
            ``(A) the term `law enforcement free zone'--
                    ``(i) means a geographical area or structure that 
                law enforcement officers are lawfully entitled to 
                access but are instructed, demanded, or forced--
                            ``(I) not to access; or
                            ``(II) to access only in exceptional 
                        circumstances; and
                    ``(ii) does not include a geographical area or 
                structure from which law enforcement officers are 
                briefly withheld as a tactical decision intended to 
                resolve safely and expeditiously a specific and ongoing 
                unlawful incident posing an imminent threat to the 
                safety of individuals or law enforcement officers; and
            ``(B) the term `riot' has the meaning given the term in 
        section 2102 of title 18, United States Code.
    ``(2) A person with the lawful authority to direct a law 
enforcement agency shall be subject to treble damages for a violation 
of subsection (a) if the violation relates to the person's use of such 
authority to--
            ``(A) establish or recognize, whether formally or 
        informally, a law enforcement free zone; or
            ``(B) prohibit law enforcement officers from taking law 
        enforcement action related to a riot for any reason other than 
        to prevent imminent harm to the safety of law enforcement 
        officers.''.
    (d) Liability for Law-Enforcement Free Zones and Standing Down 
During Rioting.--
            (1) Definitions.--In this subsection:
                    (A) Law enforcement free zone.--The term ``law 
                enforcement free zone'' has the meaning given the term 
                in subsection (b) of section 1979 of the Revised 
                Statutes (42 U.S.C. 1983), as added by subsection (c) 
                of this section.
                    (B) Riot.--The term ``riot'' has the meaning given 
                the term in section 2102 of title 18, United States 
                Code.
            (2) Liability for law enforcement free zones.--
                    (A) In general.--A person with the lawful authority 
                to direct a law enforcement agency shall be liable to 
                any person who suffers severe physical injury or death 
                as the result of a third party's criminal conduct or 
                whose property is substantially damaged or destroyed as 
                the result of a third party's criminal conduct if--
                            (i) the person directed the law enforcement 
                        agency to establish or recognize, whether 
                        formally or informally, a law enforcement free 
                        zone;
                            (ii) the criminal conduct and associated 
                        harm was foreseeable and occurred in the law 
                        enforcement free zone;
                            (iii) the law enforcement free zone created 
                        an opportunity that otherwise would not have 
                        existed for the third party's crime to occur; 
                        and
                            (iv) the criminal conduct affected 
                        interstate commerce as described in 
                        subparagraph (B).
                    (B) Affecting interstate commerce.--For purposes of 
                subparagraph (A), criminal conduct shall be considered 
                to have affected interstate commerce if--
                            (i) the person injured by the criminal 
                        conduct traveled in interstate or foreign 
                        commerce with the intent to enter the law 
                        enforcement free zone;
                            (ii) the criminal conduct is a violation of 
                        a Federal criminal law;
                            (iii) the person who committed the criminal 
                        conduct traveled in interstate or foreign 
                        commerce, or used any facility of interstate or 
                        foreign commerce, with intent to commit the 
                        crime; or
                            (iv) the property damaged or destroyed by 
                        the criminal conduct is used in or affecting 
                        interstate or foreign commerce.
            (3) Liability for standing down during riots.--A person 
        with the lawful authority to direct a law enforcement agency 
        who uses that authority to prohibit law enforcement officers 
        from taking law enforcement action that would prevent or 
        materially mitigate significant physical injury or death or 
        damage or destruction of property caused by or related to a 
        riot for any reason other than to prevent imminent harm to the 
        safety of law enforcement officers shall be liable to any 
        person who subsequently suffers significant physical injury or 
        death or whose property is subsequently destroyed or damaged as 
        the result of a third party's criminal conduct, if--
                    (A) the person injured traveled in interstate or 
                foreign commerce with the intent to enter the law 
                enforcement free zone;
                    (B) the injury was caused by an act that is a 
                violation of a Federal criminal law;
                    (C) the person who caused the injury traveled in 
                interstate or foreign commerce, or used any facility of 
                interstate or foreign commerce, with intent to commit 
                the criminal conduct; or
                    (D) the property damaged or destroyed is used in or 
                affecting interstate or foreign commerce.
    (e) Eligibility for Law Enforcement Grants and Emergency and 
Disaster Funding.--
            (1) Byrne grant program.--Section 501 of title I of the 
        Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 
        10152) is amended by adding at the end the following:
    ``(h) Protection of Individuals and Property.--
            ``(1) Definitions.--In this subsection--
                    ``(A) the term `law enforcement free zone' has the 
                meaning given the term in section 1979(b) of the 
                Revised Statutes (42 U.S.C. 1983(b)); and
                    ``(B) the term `riot' has the meaning given the 
                term in section 2102 of title 18, United States Code.
            ``(2) Required protection of individuals and property.--
        Beginning in the first fiscal year after the date of enactment 
        of the RECLAIM Act, a State or unit of local government that 
        receives a grant under this part shall take all reasonable 
        steps to protect individuals from physical injury and property 
        from depredation caused by unlawful acts within the 
        jurisdiction of the State or unit of local government, as the 
        case may be.
            ``(3) Failure to protect described.--For purposes of 
        paragraph (2), a State or unit of local government shall be 
        considered to have failed to take all reasonable steps to 
        protect individuals from physical injury and property from 
        depredation only if--
                    ``(A) a senior official, governing body, or policy 
                from the State or unit of local government prohibits, 
                or prohibited during the relevant fiscal year, law 
                enforcement officers from taking law enforcement action 
                that would prevent or materially mitigate physical 
                injury or property depredation caused by or related to 
                a riot for any reason other than to prevent imminent 
                harm to the safety of law enforcement officers;
                    ``(B) a senior official, governing body, or policy 
                from the State or unit of local government established 
                or recognized during the relevant fiscal year, whether 
                formally or informally, a law enforcement free zone for 
                any reason other than to prevent imminent harm to the 
                safety of law enforcement officers;
                    ``(C) the State or unit of local government has a 
                custom or policy not to prosecute an individual who 
                engages in unlawful activity as part of a riot; or
                    ``(D) the State or unit of local government 
                declines to prosecute an individual who engages in 
                unlawful activity as part of a riot because the 
                unlawful activity is related to or associated with 
                expression of speech protected by the First Amendment 
                to the Constitution of the United States.
            ``(4) Penalty for noncompliance.--If the Attorney General 
        determines that a State or unit of local government has failed 
        to comply with this subsection, the Attorney General may reduce 
        the amount of the award for the State or unit of local 
        government under this part for the fiscal year following the 
        determination by, the greater of--
                    ``(A) 25 percent; or
                    ``(B) an amount equal to twice the monetary value 
                of the property damaged and the personal injury caused 
                by the failure of the State or unit of local government 
                to take reasonable steps to protect against the damage 
                and injury.''.
            (2) COPS grant program.--Section 1701 of title I of the 
        Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 
        10381) is amended by adding at the end the following:
    ``(n) Protection of Individuals and Property.--
            ``(1) Definitions.--In this subsection--
                    ``(A) the term `law enforcement free zone' has the 
                meaning given the term in section 1979(b) of the 
                Revised Statutes (42 U.S.C. 1983(b)); and
                    ``(B) the term `riot' has the meaning given the 
                term in section 2102 of title 18, United States Code.
            ``(2) Required protection of individuals and property.--
        Beginning in the first fiscal year after the date of enactment 
        of the RECLAIM Act, a State or unit of local government that 
        receives a grant under this section shall take all reasonable 
        steps to protect individuals from physical injury and property 
        from depredation caused by unlawful acts within the 
        jurisdiction of the State or unit of local government, as the 
        case may be.
            ``(3) Failure to protect described.--For purposes of 
        paragraph (2), a State or unit of local government shall be 
        considered to have failed to take all reasonable steps to 
        protect individuals from physical injury and property from 
        depredation only if--
                    ``(A) a senior official, governing body, or policy 
                from the State or unit of local government prohibits, 
                or prohibited during the relevant fiscal year, law 
                enforcement officers from taking law enforcement action 
                that would prevent or materially mitigate physical 
                injury or property depredation caused by or related to 
                a riot for any reason other than to prevent imminent 
                harm to the safety of law enforcement officers;
                    ``(B) a senior official, governing body, or policy 
                from the State or unit of local government established 
                or recognized during the relevant fiscal year, whether 
                formally or informally, a law enforcement free zone for 
                any reason other than to prevent imminent harm to the 
                safety of law enforcement officers;
                    ``(C) the State or unit of local government has a 
                custom or policy not to prosecute an individual who 
                engages in unlawful activity as part of a riot; or
                    ``(D) the State or unit of local government 
                declines to prosecute an individual who engages in 
                unlawful activity as part of a riot because the 
                unlawful activity is related to or associated with 
                expression of speech protected by the First Amendment 
                to the Constitution of the United States.
            ``(4) Penalty for noncompliance.--If the Attorney General 
        determines that a State or unit of local government has failed 
        to comply with this subsection, the Attorney General may reduce 
        the amount of the award for the State or unit of local 
        government under this section for the fiscal year following the 
        determination by, the greater of--
                    ``(A) 25 percent; or
                    ``(B) an amount equal to twice the monetary value 
                of the property damaged and the personal injury caused 
                by the failure of the State or unit of local government 
                to take reasonable steps to protect against the damage 
                and injury.''.
            (3) Emergency assistance.--Title VII of the Robert T. 
        Stafford Disaster Relief and Emergency Assistance Act (42 
        U.S.C. 5201 et seq.) is amended by adding at the end the 
        following:

``SEC. 707. LIMITATION ON FUNDING ELIGIBILITY.

    ``(a) Definitions.--In this section--
            ``(1) the term `law enforcement free zone' has the meaning 
        given the term in section 1979(b) of the Revised Statutes (42 
        U.S.C. 1983(b)); and
            ``(2) the term `riot' has the meaning given the term in 
        section 2102 of title 18, United States Code.
    ``(b) Required Protection of Individuals and Property.--A State or 
unit of local government shall not be eligible for any major disaster 
assistance under title IV or emergency assistance under title V under a 
major disaster or emergency declaration, respectively, relating to a 
riot or other civil unrest within the jurisdiction unless the State or 
unit of local government takes all reasonable steps to protect 
individuals from physical injury and property from depredation caused 
by unlawful acts occurring as part of the riot or unrest within the 
jurisdiction of the State or unit of local government, as the case may 
be.
    ``(c) Failure To Protect Described.--For purposes of subsection 
(b), a State or unit of local government shall be considered to have 
failed to take all reasonable steps to protect individuals from 
physical injury and property from depredation only if--
            ``(1) a senior official, governing body, or policy from the 
        State or unit of local government prohibits law enforcement 
        officers from taking law enforcement action that would prevent 
        or materially mitigate physical injury or property depredation 
        caused by or related to a riot for any reason other than to 
        prevent imminent harm to the safety of law enforcement 
        officers;
            ``(2) a senior official, governing body, or policy from the 
        State or unit of local government established or recognized, 
        whether formally or informally, a law enforcement free zone for 
        any reason other than to prevent imminent harm to the safety of 
        law enforcement officers;
            ``(3) the State or unit of local government has a custom or 
        policy not to prosecute an individual who engages in unlawful 
        activity as part of a riot; or
            ``(4) the State or unit of local government declines to 
        prosecute an individual who engages in unlawful activity as 
        part of a riot because the unlawful activity is related to or 
        associated with expression of speech protected by the First 
        Amendment to the Constitution of the United States.
    ``(d) Rule of Construction.--Nothing in this section shall be 
construed to limit the eligibility of an individual or private entity 
to receive major disaster assistance under title IV or emergency 
assistance under title V.''.

SEC. 603. ABOVE-THE-LINE DEDUCTION FOR CHARITABLE CONTRIBUTIONS FOR 
              INDIVIDUALS NOT ITEMIZING DEDUCTIONS.

    (a) In General.--Paragraph (22) of section 62(a) of the Internal 
Revenue Code of 1986 is amended to read as follows:
            ``(22) Charitable contributions for individuals not 
        itemizing deductions.--
                    ``(A) In general.--In the case of an individual who 
                does not elect to itemize deductions for the taxable 
                year, the deduction allowed by section 170 with respect 
                to charitable contributions (as defined in section 
                170(c)) made during the period beginning on January 1, 
                2020, and ending on December 31, 2021.
                    ``(B) Limitation.--The deduction to which 
                subparagraph (A) applies for any taxable year shall not 
                exceed an amount equal to \1/3\ of the amount of the 
                standard deduction with respect to such individual for 
                such taxable year.''.
    (b) Conforming Amendment.--Section 62 of the Internal Revenue Code 
of 1986 is amended by striking subsection (f).
    (c) Effective Date.--The amendments made by this section shall 
apply to charitable contributions (as defined in section 170(c) of the 
Internal Revenue Code of 1986) made after December 31, 2018.

SEC. 604. SUNSET OF CARES ACT SPENDING.

    (a) In General.--The CARES Act (Public Law 116-136) is amended--
            (1) in division A--
                    (A) in section 1107(a) (15 U.S.C. 9006(a))--
                            (i) in the matter preceding paragraph (1), 
                        by striking ``September 30, 2021'' and 
                        inserting ``December 31, 2020''; and
                            (ii) in paragraph (3), by striking ``, to 
                        remain available until September 30, 2024,'';
                    (B) in section 2110(g) (15 U.S.C. 9028(g)), by 
                striking ``without fiscal year limitation'' and 
                inserting ``until December 31, 2020'';
                    (C) in section 2115 (15 U.S.C. 9031), by striking 
                ``without fiscal year limitation'' and inserting 
                ``until December 31, 2020'';
                    (D) in section 2201(f), by striking ``September 30, 
                2021'' each place it appears and inserting ``December 
                31, 2020'';
                    (E) in section 3514(b) (42 U.S.C. 12501 note), by 
                striking ``for the fiscal year ending September 30, 
                2021'' and inserting ``until December 31, 2020'';
                    (F) in section 4018(g)(2) (15 U.S.C. 9053(g)(2)), 
                by striking ``until expended'' and inserting ``until 
                December 31, 2020''; and
                    (G) in section 4027 (15 U.S.C. 9061)--
                            (i) in subsection (a), by inserting ``, to 
                        remain available until December 31, 2020'' 
                        before the period at the end; and
                            (ii) by striking subsection (c) and 
                        inserting the following:
            ``(3) Availability.--Amounts made available under section 
        4003(b) shall remain available until December 31, 2020.''; and
            (2) in division B--
                    (A) by striking ``available until expended'' each 
                place it appears except in the matter under the heading 
                ``Salaries and Expenses'' under the heading ``HOUSE OF 
                REPRESENTATIVES'' in title IX and inserting ``available 
                until December 31, 2020'';
                    (B) by striking ``available until September 30, 
                2021'' each place it appears and inserting ``available 
                until December 31, 2020'';
                    (C) by striking ``available through September 30, 
                2021'' each place it appears and inserting ``available 
                until December 31, 2020'';
                    (D) by striking ``available until September 30, 
                2022'' each place it appears except in the matter under 
                the heading ``housing opportunities for persons with 
                aids'' under the heading ``Community Planning and 
                Development'' under the heading ``DEPARTMENT OF HOUSING 
                AND URBAN DEVELOPMENT'' in title XII and inserting 
                ``available until December 31, 2020'';
                    (E) by striking ``available until September 30, 
                2024'' each place it appears and inserting ``available 
                until December 31, 2020'';
                    (F) in title III--
                            (i) in the matter under the heading 
                        ``Defense Health Program'' under the heading 
                        ``OTHER DEPARTMENT OF DEFENSE PROGRAMS'', by 
                        striking ``available for obligation until 
                        September 30, 2021'' and inserting ``available 
                        until December 31, 2020''; and
                            (ii) in section 13002, by striking 
                        ``available for obligation until September 30, 
                        2021'' and inserting ``available until December 
                        31, 2020'';
                    (G) in title VIII--
                            (i) by striking ``available through 
                        September 30, 2022'' each place it appears and 
                        inserting ``available until December 31, 
                        2020''; and
                            (ii) in the matter under the heading 
                        ``program management'' under the heading 
                        ``Centers for Medicare & Medicaid Services'' 
                        under the heading ``DEPARTMENT OF HEALTH AND 
                        HUMAN SERVICES'', by striking ``available 
                        through September 30, 2023'' and inserting 
                        ``available until December 31, 2020'';
                    (H) in the matter under the heading ``Salaries and 
                Expenses'' under the heading ``HOUSE OF 
                REPRESENTATIVES'' in title IX, by striking ``except 
                that $5,000,000 shall remain available until 
                expended,''; and
                    (I) in title XII--
                            (i) by striking ``available until September 
                        30, 2023'' each place it appears and inserting 
                        ``available until December 31, 2020''; and
                            (ii) in the matter under the heading 
                        ``housing opportunities for persons with aids'' 
                        under the heading ``Community Planning and 
                        Development'' under the heading ``DEPARTMENT OF 
                        HOUSING AND URBAN DEVELOPMENT'', by striking 
                        ``except that amounts allocated pursuant to 
                        section 854(c)(5) of such Act shall remain 
                        available until September 30, 2022,''.
    (b) Other Laws Amended by the CARES Act.--
            (1) Section 2(a)(5)(B) of the Railroad Unemployment 
        Insurance Act (45 U.S.C. 352(a)(5)(B)) is amended by striking 
        ``until expended'' and inserting ``until December 31, 2020''.
            (2) Section 330(r)(6) of the Public Health Service Act (42 
        U.S.C. 254b(r)(6)) is amended by inserting ``, to remain 
        available until December 31, 2020,'' after ``for fiscal year 
        2020''.
            (3) Section 744M(f)(1) of the Federal Food, Drug, and 
        Cosmetic Act (21 U.S.C. 379j-72(f)(1)) is amended in the second 
        sentence by striking ``until expended'' and inserting ``until 
        December 31, 2020''.
            (4) Section 601(f)(3) of the Social Security Act (42 U.S.C. 
        801(f)(3)) is amended by striking ``until expended'' and 
        inserting ``until December 31, 2020''.
    (c) Savings Provision.--Notwithstanding any provision of the CARES 
Act (Public Law 116-136), or an amendment made by that Act, any amounts 
made available under such Act or an amendment made by such Act shall 
remain available until the earlier of--
            (1) the date specified in such Act or the amendment made by 
        such Act; or
            (2) December 31, 2020.

SEC. 605. SUNSET OF PROGRAMS AND FACILITIES OF THE FEDERAL RESERVE.

    On December 31, 2020, the following programs or facilities shall 
terminate:
            (1) The Municipal Liquidity Facility.
            (2) The Main Street Lending Program.
            (3) The Commercial Paper Funding Facility.
            (4) The Primary Dealer Credit Facility.
            (5) The Money Market Mutual Fund Liquidity Facility.
            (6) The Primary Market Corporate Credit Facility.
            (7) The Secondary Market Corporate Credit Facility.
            (8) The Term Asset-Backed Securities Loan Facility.
            (9) The Paycheck Protection Program Liquidity Facility.
            (10) The Central Bank Liquidity Swaps.
            (11) The Temporary Foreign International Monetary 
        Authorities Repo Facility.
                                 <all>