    [Congressional Bills 117th Congress]
    [From the U.S. Government Publishing Office]
    [H.R. 1319 Engrossed Amendment Senate (EAS)]

    <DOC>

                      In the Senate of the United States,

                                  March 6 (legislative day, March 5), 2021.
        Resolved, That the bill from the House of Representatives (H.R.
    1319) entitled ``An Act to provide for reconciliation pursuant to title
    II of S. Con. Res. 5.'', do pass with the following

                                   AMENDMENT:

                 Strike all after the first word and insert the following:

    1. SHORT TITLE.

        This Act may be cited as the ``American Rescue Plan Act of 2021''.

    SEC. 2. TABLE OF CONTENTS.

        The table of contents for this Act is as follows:

    Sec. 1. Short title.
    Sec. 2. Table of contents.

           TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

                            Subtitle A--Agriculture

    Sec. 1001. Food supply chain and agriculture pandemic response.
    Sec. 1002. Emergency rural development grants for rural health care.
    Sec. 1003. Pandemic program administration funds.
    Sec. 1004. Funding for the USDA Office of Inspector General for
                                oversight of COVID-19-related programs.
    Sec. 1005. Farm loan assistance for socially disadvantaged farmers and
                                ranchers.
    Sec. 1006. USDA assistance and support for socially disadvantaged
                                farmers, ranchers, forest land owners and
                                operators, and groups.
    Sec. 1007. Use of the Commodity Credit Corporation for commodities and
                                associated expenses.

                             Subtitle B--Nutrition

    Sec. 1101. Supplemental nutrition assistance program.
    Sec. 1102. Additional assistance for SNAP online purchasing and
                                technology improvements.
    Sec. 1103. Additional funding for nutrition assistance programs.
    Sec. 1104. Commodity supplemental food program.
    Sec. 1105. Improvements to WIC benefits.
    Sec. 1106. WIC program modernization.
    Sec. 1107. Meals and supplements reimbursements for individuals who
                                have not attained the age of 25.
    Sec. 1108. Pandemic EBT program.

         TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                         Subtitle A--Education Matters

                        PART 1--Department of Education

    Sec. 2001. Elementary and Secondary School Emergency Relief Fund.
    Sec. 2002. Emergency assistance to non-public schools.
    Sec. 2003. Higher Education Emergency Relief Fund.
    Sec. 2004. Maintenance of effort and maintenance of equity.
    Sec. 2005. Outlying areas.
    Sec. 2006. Gallaudet University.
    Sec. 2007. Student aid administration.
    Sec. 2008. Howard University.
    Sec. 2009. National Technical Institute for the Deaf.
    Sec. 2010. Institute of Education Sciences.
    Sec. 2011. Program administration.
    Sec. 2012. Office of Inspector General.
    Sec. 2013. Modification of revenue requirements for proprietary
                                institutions of higher education.
    Sec. 2014. Funding for the Individuals with Disabilities Education Act.

                             PART 2--Miscellaneous

    Sec. 2021. National Endowment for the Arts.
    Sec. 2022. National Endowment for the Humanities.
    Sec. 2023. Institute of Museum and Library Services.

                           Subtitle B--Labor Matters

    Sec. 2101. Funding for Department of Labor worker protection
                                activities.

               Subtitle C--Human Services and Community Supports

    Sec. 2201. Child Care and Development Block Grant Program.
    Sec. 2202. Child Care Stabilization.
    Sec. 2203. Head Start.
    Sec. 2204. Programs for survivors.
    Sec. 2205. Child abuse prevention and treatment.
    Sec. 2206. Corporation for National and Community Service and the
                                National Service Trust.

                           Subtitle D--Public Health

    Sec. 2301. Funding for COVID-19 vaccine activities at the Centers for
                                Disease Control and Prevention.
    Sec. 2302. Funding for vaccine confidence activities.
    Sec. 2303. Funding for supply chain for COVID-19 vaccines,
                                therapeutics, and medical supplies.
    Sec. 2304. Funding for COVID-19 vaccine, therapeutic, and device
                                activities at the Food and Drug
                                Administration.
    Sec. 2305. Reduced cost-sharing.

                              Subtitle E--Testing

    Sec. 2401. Funding for COVID-19 testing, contact tracing, and
                                mitigation activities.
    Sec. 2402. Funding for SARS-CoV-2 genomic sequencing and surveillance.
    Sec. 2403. Funding for global health.
    Sec. 2404. Funding for data modernization and forecasting center.

                      Subtitle F--Public Health Workforce

    Sec. 2501. Funding for public health workforce.
    Sec. 2502. Funding for Medical Reserve Corps.

                     Subtitle G--Public Health Investments

    Sec. 2601. Funding for community health centers and community care.
    Sec. 2602. Funding for National Health Service Corps.
    Sec. 2603. Funding for Nurse Corps.
    Sec. 2604. Funding for teaching health centers that operate graduate
                                medical education.
    Sec. 2605. Funding for family planning.

              Subtitle H--Mental Health and Substance Use Disorder

    Sec. 2701. Funding for block grants for community mental health
                                services.
    Sec. 2702. Funding for block grants for prevention and treatment of
                                substance abuse.
    Sec. 2703. Funding for mental health and substance use disorder
                                training for health care professionals,
                                paraprofessionals, and public safety
                                officers.
    Sec. 2704. Funding for education and awareness campaign encouraging
                                healthy work conditions and use of mental
                                health and substance use disorder services
                                by health care professionals.
    Sec. 2705. Funding for grants for health care providers to promote
                                mental health among their health
                                professional workforce.
    Sec. 2706. Funding for community-based funding for local substance use
                                disorder services.
    Sec. 2707. Funding for community-based funding for local behavioral
                                health needs.
    Sec. 2708. Funding for the National Child Traumatic Stress Network.
    Sec. 2709. Funding for Project AWARE.
    Sec. 2710. Funding for youth suicide prevention.
    Sec. 2711. Funding for behavioral health workforce education and
                                training.
    Sec. 2712. Funding for pediatric mental health care access.
    Sec. 2713. Funding for expansion grants for certified community
                                behavioral health clinics.

                       Subtitle I--Exchange Grant Program

    Sec. 2801. Establishing a grant program for Exchange modernization.

                Subtitle J--Continued Assistance to Rail Workers

    Sec. 2901. Additional enhanced benefits under the Railroad Unemployment
                                Insurance Act.
    Sec. 2902. Extended unemployment benefits under the Railroad
                                Unemployment Insurance Act.
    Sec. 2903. Extension of waiver of the 7-day waiting period for benefits
                                under the Railroad Unemployment Insurance
                                Act.
    Sec. 2904. Railroad Retirement Board and Office of the Inspector
                                General funding.

                        Subtitle K--Ratepayer Protection

    Sec. 2911. Funding for LIHEAP.
    Sec. 2912. Funding for water assistance program.

    Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship
                                    Families

    Sec. 2921. Supporting older americans and their families.
    Sec. 2922. National Technical Assistance Center on Grandfamilies and
                                Kinship Families.

          TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

                   Subtitle A--Defense Production Act of 1950

    Sec. 3101. COVID-19 emergency medical supplies enhancement.

                         Subtitle B--Housing Provisions

    Sec. 3201. Emergency rental assistance.
    Sec. 3202. Emergency housing vouchers.
    Sec. 3203. Emergency assistance for rural housing.
    Sec. 3204. Housing counseling.
    Sec. 3205. Homelessness assistance and supportive services program.
    Sec. 3206. Homeowner Assistance Fund.
    Sec. 3207. Relief measures for section 502 and 504 direct loan
                                borrowers.
    Sec. 3208. Fair housing activities.

                       Subtitle C--Small Business (SSBCI)

    Sec. 3301. State Small Business Credit Initiative.

                       Subtitle D--Public Transportation

    Sec. 3401. Federal Transit Administration grants.

       TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

    Sec. 4001. Emergency Federal Employee Leave Fund.
    Sec. 4002. Funding for the Government Accountability Office.
    Sec. 4003. Pandemic Response Accountability Committee funding
                                availability.
    Sec. 4004. Funding for the White House.
    Sec. 4005. Federal Emergency Management Agency appropriation.
    Sec. 4006. Funeral assistance.
    Sec. 4007. Emergency food and shelter program funding.
    Sec. 4008. Humanitarian relief.
    Sec. 4009. Cybersecurity and Infrastructure Security Agency.
    Sec. 4010. Appropriation for the United States Digital Service.
    Sec. 4011. Appropriation for the Technology Modernization Fund.
    Sec. 4012. Appropriation for the Federal Citizen Services Fund.
    Sec. 4013. AFG and SAFER program funding.
    Sec. 4014. Emergency management performance grant funding.
    Sec. 4015. Extension of reimbursement authority for Federal
                                contractors.
    Sec. 4016. Eligibility for workers' compensation benefits for Federal
                                employees diagnosed with COVID-19.

           TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

    Sec. 5001. Modifications to paycheck protection program.
    Sec. 5002. Targeted EIDL advance.
    Sec. 5003. Support for restaurants.
    Sec. 5004. Community navigator pilot program.
    Sec. 5005. Shuttered venue operators.
    Sec. 5006. Direct appropriations.

              TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

    Sec. 6001. Economic adjustment assistance.
    Sec. 6002. Funding for pollution and disparate impacts of the COVID-19
                                pandemic.
    Sec. 6003. United States Fish and Wildlife Service.

         TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

                 Subtitle A--Transportation and Infrastructure

    Sec. 7101. Grants to the National Railroad Passenger Corporation.
    Sec. 7102. Relief for airports.
    Sec. 7103. Emergency FAA Employee Leave Fund.
    Sec. 7104. Emergency TSA Employee Leave Fund.

               Subtitle B--Aviation Manufacturing Jobs Protection

    Sec. 7201. Definitions.
    Sec. 7202. Payroll support program.

                              Subtitle C--Airlines

    Sec. 7301. Air Transportation Payroll Support Program Extension.

             Subtitle D--Consumer Protection and Commerce Oversight

    Sec. 7401. Funding for consumer product safety fund to protect
                                consumers from potentially dangerous
                                products related to COVID-19.
    Sec. 7402. Funding for E-Rate support for emergency educational
                                connections and devices.
    Sec. 7403. Funding for Department of Commerce Inspector General.
    Sec. 7404. Federal Trade Commission funding for COVID-19 related work.

                       Subtitle E--Science and Technology

    Sec. 7501. National Institute of Standards and Technology.
    Sec. 7502. National Science Foundation.

                Subtitle F--Corporation for Public Broadcasting

    Sec. 7601. Support for the Corporation for Public Broadcasting.

                   TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

    Sec. 8001. Funding for claims and appeals processing.
    Sec. 8002. Funding availability for medical care and health needs.
    Sec. 8003. Funding for supply chain modernization.
    Sec. 8004. Funding for State homes.
    Sec. 8005. Funding for the Department of Veterans Affairs Office of
                                Inspector General.
    Sec. 8006. Covid-19 veteran rapid retraining assistance program.
    Sec. 8007. Prohibition on copayments and cost sharing for veterans
                                during emergency relating to COVID-19.
    Sec. 8008. Emergency Department of Veterans Affairs Employee Leave
                                Fund.

                         TITLE IX--COMMITTEE ON FINANCE

               Subtitle A--Crisis Support for Unemployed Workers

             PART 1--Extension of CARES Act Unemployment Provisions

    Sec. 9011. Extension of Pandemic Unemployment Assistance.
    Sec. 9012. Extension of emergency unemployment relief for governmental
                                entities and nonprofit organizations.
    Sec. 9013. Extension of Federal Pandemic Unemployment Compensation.
    Sec. 9014. Extension of full Federal funding of the first week of
                                compensable regular unemployment for States
                                with no waiting week.
    Sec. 9015. Extension of emergency State staffing flexibility.
    Sec. 9016. Extension of pandemic emergency unemployment compensation.
    Sec. 9017. Extension of temporary financing of short-time compensation
                                payments in States with programs in law.
    Sec. 9018. Extension of temporary financing of short-time compensation
                                agreements for States without programs in
                                law.

               PART 2--Extension of FFCRA Unemployment Provisions

    Sec. 9021. Extension of temporary assistance for States with advances.
    Sec. 9022. Extension of full Federal funding of extended unemployment
                                compensation.

    PART 3--Department of Labor Funding for Timely, Accurate, and Equitable
                                    Payment

    Sec. 9031. Funding for administration.
    Sec. 9032. Funding for fraud prevention, equitable access, and timely
                                payment to eligible workers.

                            PART 4--Other Provisions

    Sec. 9041. Extension of limitation on excess business losses of
                                noncorporate taxpayers.
    Sec. 9042. Suspension of tax on portion of unemployment compensation.

      Subtitle B--Emergency Assistance to Families Through Home Visiting
                                    Programs

    Sec. 9101. Emergency assistance to families through home visiting
                                programs.

           Subtitle C--Emergency Assistance to Children and Families

    Sec. 9201. Pandemic Emergency Assistance.

                Subtitle D--Elder Justice and Support Guarantee

    Sec. 9301. Additional funding for aging and disability services
                                programs.

    Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                       19

    Sec. 9401. Providing for infection control support to skilled nursing
                                facilities through contracts with quality
                                improvement organizations.
    Sec. 9402. Funding for strike teams for resident and employee safety in
                                skilled nursing facilities.

               Subtitle F--Preserving Health Benefits for Workers

    Sec. 9501. Preserving health benefits for workers.

                    Subtitle G--Promoting Economic Security

                  PART 1--2021 Recovery Rebates to Individuals

    Sec. 9601. 2021 recovery rebates to individuals.

                            PART 2--Child Tax Credit

    Sec. 9611. Child tax credit improvements for 2021.
    Sec. 9612. Application of child tax credit in possessions.

                        PART 3--Earned Income Tax Credit

    Sec. 9621. Strengthening the earned income tax credit for individuals
                                with no qualifying children.
    Sec. 9622. Taxpayer eligible for childless earned income credit in case
                                of qualifying children who fail to meet
                                certain identification requirements.
    Sec. 9623. Credit allowed in case of certain separated spouses.
    Sec. 9624. Modification of disqualified investment income test.
    Sec. 9625. Application of earned income tax credit in possessions of
                                the United States.
    Sec. 9626. Temporary special rule for determining earned income for
                                purposes of earned income tax credit.

                       PART 4--Dependent Care Assistance

    Sec. 9631. Refundability and enhancement of child and dependent care
                                tax credit.
    Sec. 9632. Increase in exclusion for employer-provided dependent care
                                assistance.

                 PART 5--Credits for Paid Sick and Family Leave

    Sec. 9641. Payroll credits.
    Sec. 9642. Credit for sick leave for certain self-employed individuals.
    Sec. 9643. Credit for family leave for certain self-employed
                                individuals.

                       PART 6--Employee Retention Credit

    Sec. 9651. Extension of employee retention credit.

                           PART 7--Premium Tax Credit

    Sec. 9661. Improving affordability by expanding premium assistance for
                                consumers.
    Sec. 9662. Temporary modification of limitations on reconciliation of
                                tax credits for coverage under a qualified
                                health plan with advance payments of such
                                credit.
    Sec. 9663. Application of premium tax credit in case of individuals
                                receiving unemployment compensation during
                                2021.

                        PART 8--Miscellaneous Provisions

    Sec. 9671. Repeal of election to allocate interest, etc. on worldwide
                                basis.
    Sec. 9672. Tax treatment of targeted EIDL advances.
    Sec. 9673. Tax treatment of restaurant revitalization grants.
    Sec. 9674. Modification of exceptions for reporting of third party
                                network transactions.
    Sec. 9675. Modification of treatment of student loan forgiveness.

                              Subtitle H--Pensions

    Sec. 9701. Temporary delay of designation of multiemployer plans as in
                                endangered, critical, or critical and
                                declining status.
    Sec. 9702. Temporary extension of the funding improvement and
                                rehabilitation periods for multiemployer
                                pension plans in critical and endangered
                                status for 2020 or 2021.
    Sec. 9703. Adjustments to funding standard account rules.
    Sec. 9704. Special financial assistance program for financially
                                troubled multiemployer plans.
    Sec. 9705. Extended amortization for single employer plans.
    Sec. 9706. Extension of pension funding stabilization percentages for
                                single employer plans.
    Sec. 9707. Modification of special rules for minimum funding standards
                                for community newspaper plans.
    Sec. 9708. Expansion of limitation on excessive employee remuneration.

                       Subtitle I--Child Care for Workers

    Sec. 9801. Child care assistance.

                              Subtitle J--Medicaid

    Sec. 9811. Mandatory coverage of COVID-19 vaccines and administration
                                and treatment under Medicaid.
    Sec. 9812. Modifications to certain coverage under Medicaid for
                                pregnant and postpartum women.
    Sec. 9813. State option to provide qualifying community-based mobile
                                crisis intervention services.
    Sec. 9814. Temporary increase in FMAP for medical assistance under
                                State Medicaid plans which begin to expend
                                amounts for certain mandatory individuals.
    Sec. 9815. Extension of 100 percent Federal medical assistance
                                percentage to Urban Indian Health
                                Organizations and Native Hawaiian Health
                                Care Systems.
    Sec. 9816. Sunset of limit on maximum rebate amount for single source
                                drugs and innovator multiple source drugs.
    Sec. 9817. Additional support for Medicaid home and community-based
                                services during the COVID-19 emergency.
    Sec. 9818. Funding for State strike teams for resident and employee
                                safety in nursing facilities.
    Sec. 9819. Special rule for the period of a declared public health
                                emergency related to coronavirus.

                Subtitle K--Children's Health Insurance Program

    Sec. 9821. Mandatory coverage of COVID-19 vaccines and administration
                                and treatment under CHIP.
    Sec. 9822. Modifications to certain coverage under CHIP for pregnant
                                and postpartum women.

                              Subtitle L--Medicare

    Sec. 9831. Floor on the Medicare area wage index for hospitals in all-
                                urban States.
    Sec. 9832. Secretarial authority to temporarily waive or modify
                                application of certain Medicare
                                requirements with respect to ambulance
                                services furnished during certain emergency
                                periods.
    Sec. 9833. Funding for Office of Inspector General.

         Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

    Sec. 9901. Coronavirus State and Local Fiscal Recovery Funds.

                          Subtitle N--Other Provisions

    Sec. 9911. Funding for providers relating to COVID-19.
    Sec. 9912. Extension of customs user fees.

                    TITLE X--COMMITTEE ON FOREIGN RELATIONS

    Sec. 10001. Department of State operations.
    Sec. 10002. United States Agency for International Development
                                operations.
    Sec. 10003. Global response.
    Sec. 10004. Humanitarian response.
    Sec. 10005. Multilateral assistance.

                     TITLE XI--COMMITTEE ON INDIAN AFFAIRS

    Sec. 11001. Indian Health Service.
    Sec. 11002. Bureau of Indian Affairs.
    Sec. 11003. Housing assistance and supportive services programs for
                                Native Americans.
    Sec. 11004. COVID-19 response resources for the preservation and
                                maintenance of Native American languages.
    Sec. 11005. Bureau of Indian Education.
    Sec. 11006. American Indian, Native Hawaiian, and Alaska Native
                                education.

           TITLE I--COMMITTEE ON AGRICULTURE, NUTRITION, AND FORESTRY

                            Subtitle A--Agriculture

    SEC. 1001. FOOD SUPPLY CHAIN AND AGRICULTURE PANDEMIC RESPONSE.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $4,000,000,000, to remain available until expended, to carry out this
    section.
        (b) Use of Funds.--The Secretary of Agriculture shall use the
    amounts made available pursuant to subsection (a)--
                (1) to purchase food and agricultural commodities;
                (2) to purchase and distribute agricultural commodities
            (including fresh produce, dairy, seafood, eggs, and meat) to
            individuals in need, including through delivery to nonprofit
            organizations and through restaurants and other food related
            entities, as determined by the Secretary, that may receive,
            store, process, and distribute food items;
                (3) to make grants and loans for small or midsized food
            processors or distributors, seafood processing facilities and
            processing vessels, farmers markets, producers, or other
            organizations to respond to COVID-19, including for measures to
            protect workers against COVID-19; and
                (4) to make loans and grants and provide other assistance
            to maintain and improve food and agricultural supply chain
            resiliency.
        (c) Animal Health.--
                (1) COVID-19 animal surveillance.--The Secretary of
            Agriculture shall conduct monitoring and surveillance of
            susceptible animals for incidence of SARS-CoV-2.
                (2) Funding.--Out of the amounts made available under
            subsection (a), the Secretary shall use $300,000,000 to carry
            out this subsection.
        (d) Overtime Fees.--
                (1) Small establishment; very small establishment
            definitions.--The terms ``small establishment'' and ``very
            small establishment'' have the meaning given those terms in the
            final rule entitled ``Pathogen Reduction; Hazard Analysis and
            Critical Control Point (HACCP) Systems'' published in the
            Federal Register on July 25, 1996 (61 Fed. Reg. 38806).
                (2) Overtime inspection cost reduction.--Notwithstanding
            section 10703 of the Farm Security and Rural Investment Act of
            2002 (7 U.S.C. 2219a), the Act of June 5, 1948 (21 U.S.C. 695),
            section 25 of the Poultry Products Inspection Act (21 U.S.C.
            468), and section 24 of the Egg Products Inspection Act (21
            U.S.C. 1053), and any regulations promulgated by the Department
            of Agriculture implementing such provisions of law and subject
            to the availability of funds under paragraph (3), the Secretary
            of Agriculture shall reduce the amount of overtime inspection
            costs borne by federally-inspected small establishments and
            very small establishments engaged in meat, poultry, or egg
            products processing and subject to the requirements of the
            Federal Meat Inspection Act (21 U.S.C. 601 et seq.), the
            Poultry Products Inspection Act (21 U.S.C. 451 et seq.), or the
            Egg Products Inspection Act (21 U.S.C. 1031 et seq.), for
            inspection activities carried out during the period of fiscal
            years 2021 through 2030.
                (3) Funding.--Out of the amounts made available under
            subsection (a), the Secretary shall use $100,000,000 to carry
            out this subsection.

    SEC. 1002. EMERGENCY RURAL DEVELOPMENT GRANTS FOR RURAL HEALTH CARE.

        (a) Grants.--The Secretary of Agriculture (in this section referred
    to as the ``Secretary'') shall use the funds made available by this
    section to establish an emergency pilot program for rural development
    not later than 150 days after the date of enactment of this Act to
    provide grants to eligible applicants (as defined in section 3570.61(a)
    of title 7, Code of Federal Regulations) to be awarded by the Secretary
    based on rural development needs related to the COVID-19 pandemic.
        (b) Uses.--An eligible applicant to whom a grant is awarded under
    this section may use the grant funds for costs, including those
    incurred prior to the issuance of the grant, as determined by the
    Secretary, of facilities which primarily serve rural areas (as defined
    in section 343(a)(13)(C) of the Consolidated Farm and Rural Development
    Act (7 U.S.C. 1991(a)(13)(C)), which are located in a rural area, the
    median household income of the population to be served by which is less
    than the greater of the poverty line or the applicable percentage
    (determined under section 3570.63(b) of title 7, Code of Federal
    Regulations) of the State nonmetropolitan median household income, and
    for which the performance of any construction work completed with grant
    funds shall meet the condition set forth in section 9003(f) of the Farm
    Security and Rural Investment Act of 2002 (7 U.S.C. 8103(f)), to--
                (1) increase capacity for vaccine distribution;
                (2) provide medical supplies to increase medical surge
            capacity;
                (3) reimburse for revenue lost during the COVID-19
            pandemic, including revenue losses incurred prior to the
            awarding of the grant;
                (4) increase telehealth capabilities, including underlying
            health care information systems;
                (5) construct temporary or permanent structures to provide
            health care services, including vaccine administration or
            testing;
                (6) support staffing needs for vaccine administration or
            testing; and
                (7) engage in any other efforts to support rural
            development determined to be critical to address the COVID-19
            pandemic, including nutritional assistance to vulnerable
            individuals, as approved by the Secretary.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary for fiscal year 2021, out of any money in
    the Treasury not otherwise appropriated, $500,000,000, to remain
    available until September 30, 2023, to carry out this section, of which
    not more than 3 percent may be used by the Secretary for administrative
    purposes and not more than 2 percent may be used by the Secretary for
    technical assistance as defined in section 306(a)(26) of the
    Consolidated Farm and Rural Development Act (7 U.S.C. 1926(a)(26)).

    SEC. 1003. PANDEMIC PROGRAM ADMINISTRATION FUNDS.

        In addition to amounts otherwise available, there are appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $47,500,000, to remain available until expended, for
    necessary administrative expenses associated with carrying out this
    subtitle.

    SEC. 1004. FUNDING FOR THE USDA OFFICE OF INSPECTOR GENERAL FOR
                  OVERSIGHT OF COVID-19-RELATED PROGRAMS.

        In addition to amounts otherwise made available, there is
    appropriated to the Office of the Inspector General of the Department
    of Agriculture for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $2,500,000, to remain available until
    September 30, 2022, for audits, investigations, and other oversight
    activities of projects and activities carried out with funds made
    available to the Department of Agriculture related to the COVID-19
    pandemic.

    SEC. 1005. FARM LOAN ASSISTANCE FOR SOCIALLY DISADVANTAGED FARMERS AND
                  RANCHERS.

        (a) Payments.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary for fiscal
            year 2021, out of amounts in the Treasury not otherwise
            appropriated, such sums as may be necessary, to remain
            available until expended, for the cost of loan modifications
            and payments under this section.
                (2) Payments.--The Secretary shall provide a payment in an
            amount up to 120 percent of the outstanding indebtedness of
            each socially disadvantaged farmer or rancher as of January 1,
            2021, to pay off the loan directly or to the socially
            disadvantaged farmer or rancher (or a combination of both), on
            each--
                        (A) direct farm loan made by the Secretary to the
                    socially disadvantaged farmer or rancher; and
                        (B) farm loan guaranteed by the Secretary the
                    borrower of which is the socially disadvantaged farmer
                    or rancher.
        (b) Definitions.--In this section:
                (1) Farm loan.--The term ``farm loan'' means--
                        (A) a loan administered by the Farm Service Agency
                    under subtitle A, B, or C of the Consolidated Farm and
                    Rural Development Act (7 U.S.C. 1922 et seq.); and
                        (B) a Commodity Credit Corporation Farm Storage
                    Facility Loan.
                (2) Secretary.--The term ``Secretary'' means the Secretary
            of Agriculture.
                (3) Socially disadvantaged farmer or rancher.--The term
            ``socially disadvantaged farmer or rancher'' has the meaning
            given the term in section 2501(a) of the Food, Agriculture,
            Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)).

    SEC. 1006. USDA ASSISTANCE AND SUPPORT FOR SOCIALLY DISADVANTAGED
                  FARMERS, RANCHERS, FOREST LAND OWNERS AND OPERATORS, AND
                  GROUPS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $1,010,000,000, to remain available until expended, to carry out this
    section.
        (b) Assistance.--The Secretary of Agriculture shall use the amounts
    made available pursuant to subsection (a) for purposes described in
    this subsection by--
                (1) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to provide outreach,
            mediation, financial training, capacity building training,
            cooperative development training and support, and other
            technical assistance on issues concerning food, agriculture,
            agricultural credit, agricultural extension, rural development,
            or nutrition to socially disadvantaged farmers, ranchers, or
            forest landowners, or other members of socially disadvantaged
            groups;
                (2) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to provide grants and
            loans to improve land access for socially disadvantaged
            farmers, ranchers, or forest landowners, including issues
            related to heirs' property in a manner as determined by the
            Secretary;
                (3) using not less than 0.5 percent of the total amount of
            funding provided under subsection (a) to fund the activities of
            one or more equity commissions that will address racial equity
            issues within the Department of Agriculture and its programs;
                (4) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to support and supplement
            agricultural research, education, and extension, as well as
            scholarships and programs that provide internships and pathways
            to Federal employment, by--
                        (A) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at
                    colleges or universities eligible to receive funds
                    under the Act of August 30, 1890 (commonly known as the
                    ``Second Morrill Act'') (7 U.S.C. 321 et seq.),
                    including Tuskegee University;
                        (B) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at 1994
                    Institutions (as defined in section 532 of the Equity
                    in Educational Land-Grant Status Act of 1994 (7 U.S.C.
                    301 note; Public Law 103-382));
                        (C) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at
                    Alaska Native serving institutions and Native Hawaiian
                    serving institutions eligible to receive grants under
                    subsections (a) and (b), respectively, of section 1419B
                    of the National Agricultural Research, Extension, and
                    Teaching Policy Act of 1977 (7 U.S.C. 3156);
                        (D) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at
                    Hispanic-serving institutions eligible to receive
                    grants under section 1455 of the National Agricultural
                    Research, Extension, and Teaching Policy Act of 1977 (7
                    U.S.C. 3241); and
                        (E) using not less than 1 percent of the total
                    amount of funding provided under subsection (a) at the
                    insular area institutions of higher education located
                    in the territories of the United States, as referred to
                    in section 1489 of the National Agricultural Research,
                    Extension, and Teaching Policy Act of 1977 (7 U.S.C.
                    3361); and
                (5) using not less than 5 percent of the total amount of
            funding provided under subsection (a) to provide financial
            assistance to socially disadvantaged farmers, ranchers, or
            forest landowners that are former farm loan borrowers that
            suffered related adverse actions or past discrimination or bias
            in Department of Agriculture programs, as determined by the
            Secretary.
        (c) Definitions.--In this section:
                (1) Nonindustrial private forest land.--The term
            ``nonindustrial private forest land'' has the meaning given the
            term in section 1201(a)(18) of the Food Security Act of 1985
            (16 U.S.C. 3801(a)(18)).
                (2) Socially disadvantaged farmer, rancher, or forest
            landowner.--The term ``socially disadvantaged farmer, rancher,
            or forest landowner'' means a farmer, rancher, or owner or
            operator of nonindustrial private forest land who is a member
            of a socially disadvantaged group.
                (3) Socially disadvantaged group.--The term ``socially
            disadvantaged group'' has the meaning given the term in section
            2501(a) of the Food, Agriculture, Conservation, and Trade Act
            of 1990 (7 U.S.C. 2279(a)).

    SEC. 1007. USE OF THE COMMODITY CREDIT CORPORATION FOR COMMODITIES AND
                  ASSOCIATED EXPENSES.

        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $800,000,000, to remain available until
    September 30, 2022, to use the Commodity Credit Corporation to acquire
    and make available commodities under section 406(b) of the Food for
    Peace Act (7 U.S.C. 1736(b)) and for expenses under such section.

                             Subtitle B--Nutrition

    SEC. 1101. SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM.

        (a) Value of Benefits.--Section 702(a) of division N of the
    Consolidated Appropriations Act, 2021 (Public Law 116-260) is amended
    by striking ``June 30, 2021'' and inserting ``September 30, 2021''.
        (b) SNAP Administrative Expenses.--In addition to amounts otherwise
    available, there is hereby appropriated for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated, $1,150,000,000,
    to remain available until September 30, 2023, with amounts to be
    obligated for each of fiscal years 2021, 2022, and 2023, for the costs
    of State administrative expenses associated with carrying out this
    section and administering the supplemental nutrition assistance program
    established under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et
    seq.), of which--
                (1) $15,000,000 shall be for necessary expenses of the
            Secretary of Agriculture (in this section referred to as the
            ``Secretary'') for management and oversight of the program; and
                (2) $1,135,000,000 shall be for the Secretary to make
            grants to each State agency for each of fiscal years 2021
            through 2023 as follows:
                        (A) 75 percent of the amounts available shall be
                    allocated to States based on the share of each State of
                    households that participate in the supplemental
                    nutrition assistance program as reported to the
                    Department of Agriculture for the most recent 12-month
                    period for which data are available, adjusted by the
                    Secretary (as of the date of the enactment of this Act)
                    for participation in disaster programs under section
                    5(h) of the Food and Nutrition Act of 2008 (7 U.S.C.
                    2014(h)); and
                        (B) 25 percent of the amounts available shall be
                    allocated to States based on the increase in the number
                    of households that participate in the supplemental
                    nutrition assistance program as reported to the
                    Department of Agriculture over the most recent 12-month
                    period for which data are available, adjusted by the
                    Secretary (as of the date of the enactment of this Act)
                    for participation in disaster programs under section
                    5(h) of the Food and Nutrition Act of 2008 (7 U.S.C.
                    2014(h)).

    SEC. 1102. ADDITIONAL ASSISTANCE FOR SNAP ONLINE PURCHASING AND
                  TECHNOLOGY IMPROVEMENTS.

        (a) Funding.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any amounts in the
    Treasury not otherwise appropriated, $25,000,000 to remain available
    through September 30, 2026, to carry out this section.
        (b) Use of Funds.--The Secretary of Agriculture may use the amounts
    made available pursuant to subsection (a)--
                (1) to make technological improvements to improve online
            purchasing in the supplemental nutrition assistance program
            established under the Food and Nutrition Act of 2008 (7 U.S.C.
            2011 et seq.);
                (2) to modernize electronic benefit transfer technology;
                (3) to support the mobile technologies demonstration
            projects and the use of mobile technologies authorized under
            section 7(h)(14) of the Food and Nutrition Act of 2008 (7
            U.S.C. 2016(h)(14)); and
                (4) to provide technical assistance to educate retailers on
            the process and technical requirements for the online
            acceptance of the supplemental nutrition assistance program
            benefits, for mobile payments, and for electronic benefit
            transfer modernization initiatives.

    SEC. 1103. ADDITIONAL FUNDING FOR NUTRITION ASSISTANCE PROGRAMS.

        Section 704 of division N of the Consolidated Appropriations Act,
    2021 (Public Law 116-260) is amended--
                (1) by striking ``In addition'' and inserting the
            following:
        ``(a) COVID-19 Response Funding.--In addition''; and
                (2) by adding at the end the following--
        ``(b) Additional Funding.--In addition to any other funds made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $1,000,000,000 to remain
    available until September 30, 2027, for the Secretary of Agriculture to
    provide grants to the Commonwealth of Northern Mariana Islands, Puerto
    Rico, and American Samoa for nutrition assistance, of which $30,000,000
    shall be available to provide grants to the Commonwealth of Northern
    Mariana Islands for such assistance.''.

    SEC. 1104. COMMODITY SUPPLEMENTAL FOOD PROGRAM.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $37,000,000, to remain available until
    September 30, 2022, for activities authorized by section 4(a) of the
    Agriculture and Consumer Protection Act of 1973 (7 U.S.C. 612c note).

    SEC. 1105. IMPROVEMENTS TO WIC BENEFITS.

        (a) Definitions.--In this section:
                (1) Applicable period.--The term ``applicable period''
            means a period--
                        (A) beginning after the date of enactment of this
                    Act, as selected by a State agency; and
                        (B) ending not later than the earlier of--
                                (i) 4 months after the date described in
                            subparagraph (A); or
                                (ii) September 30, 2021.
                (2) Cash-value voucher.--The term ``cash-value voucher''
            has the meaning given the term in section 246.2 of title 7,
            Code of Federal Regulations (as in effect on the date of the
            enactment of this Act).
                (3) Program.--The term ``program'' means the special
            supplemental nutrition program for women, infants, and children
            established by section 17 of the Child Nutrition Act of 1966
            (42 U.S.C. 1786).
                (4) Qualified food package.--The term ``qualified food
            package'' means each of the following food packages (as defined
            in section 246.10(e) of title 7, Code of Federal Regulations
            (as in effect on the date of the enactment of this Act)):
                        (A) Food package III-Participants with qualifying
                    conditions.
                        (B) Food Package IV-Children 1 through 4 years.
                        (C) Food Package V-Pregnant and partially (mostly)
                    breastfeeding women.
                        (D) Food Package VI-Postpartum women.
                        (E) Food Package VII-Fully breastfeeding.
                (5) Secretary.--The term ``Secretary'' means the Secretary
            of Agriculture.
                (6) State agency.--The term ``State agency'' has the
            meaning given the term in section 17(b) of the Child Nutrition
            Act of 1966 (42 U.S.C. 1786(b)).
        (b) Authority to Increase Amount of Cash-value Voucher.--During the
    public health emergency declared by the Secretary of Health and Human
    Services under section 319 of the Public Health Service Act (42 U.S.C.
    247d) on January 31, 2020, with respect to the Coronavirus Disease 2019
    (COVID-19), and in response to challenges relating to that public
    health emergency, the Secretary may, in carrying out the program,
    increase the amount of a cash-value voucher under a qualified food
    package to an amount that is less than or equal to $35.
        (c) Application of Increased Amount of Cash-value Voucher to State
    Agencies.--
                (1) Notification.--An increase to the amount of a cash-
            value voucher under subsection (b) shall apply to any State
            agency that notifies the Secretary of--
                        (A) the intent to use that increased amount,
                    without further application; and
                        (B) the applicable period selected by the State
                    agency during which that increased amount shall apply.
                (2) Use of increased amount.--A State agency that makes a
            notification to the Secretary under paragraph (1) shall use the
            increased amount described in that paragraph--
                        (A) during the applicable period described in that
                    notification; and
                        (B) only during a single applicable period.
        (d) Sunset.--The authority of the Secretary under subsection (b),
    and the authority of a State agency to increase the amount of a cash-
    value voucher under subsection (c), shall terminate on September 30,
    2021.
        (e) Funding.--In addition to amounts otherwise made available,
    there is appropriated to the Secretary, out of funds in the Treasury
    not otherwise appropriated, $490,000,000 to carry out this section, to
    remain available until September 30, 2022.

    SEC. 1106. WIC PROGRAM MODERNIZATION.

        In addition to amounts otherwise available, there are appropriated
    to the Secretary of Agriculture, out of amounts in the Treasury not
    otherwise appropriated, $390,000,000 for fiscal year 2021, to remain
    available until September 30, 2024, to carry out outreach, innovation,
    and program modernization efforts, including appropriate waivers and
    flexibility, to increase participation in and redemption of benefits
    under programs established under section 17 of the Child Nutrition Act
    of 1966 (7 U.S.C. 1431), except that such waivers may not relate to the
    content of the WIC Food Packages (as defined in section 246.10(e) of
    title 7, Code of Federal Regulations (as in effect on the date of
    enactment of this Act)), or the nondiscrimination requirements under
    section 246.8 of title 7, Code of Federal Regulations (as in effect on
    the date of enactment of this Act).

    SEC. 1107. MEALS AND SUPPLEMENTS REIMBURSEMENTS FOR INDIVIDUALS WHO
                  HAVE NOT ATTAINED THE AGE OF 25.

        (a) Program for At-risk School Children.--Beginning on the date of
    enactment of this section, notwithstanding paragraph (1)(A) of section
    17(r) of the Richard B. Russell National School Lunch Act (42 U.S.C.
    1766(r)), during the COVID-19 public health emergency declared under
    section 319 of the Public Health Service Act (42 U.S.C. 247d), the
    Secretary shall reimburse institutions that are emergency shelters
    under such section 17(r) (42 U.S.C. 1766(r)) for meals and supplements
    served to individuals who, at the time of such service--
                (1) have not attained the age of 25; and
                (2) are receiving assistance, including non-residential
            assistance, from such emergency shelter.
        (b) Participation by Emergency Shelters.--Beginning on the date of
    enactment of this section, notwithstanding paragraph (5)(A) of section
    17(t) of the Richard B. Russell National School Lunch Act (42 U.S.C.
    1766(t)), during the COVID-19 public health emergency declared under
    section 319 of the Public Health Service Act (42 U.S.C. 247d), the
    Secretary shall reimburse emergency shelters under such section 17(t)
    (42 U.S.C. 1766(t)) for meals and supplements served to individuals
    who, at the time of such service have not attained the age of 25.
        (c) Definitions.--In this section:
                (1) Emergency shelter.--The term ``emergency shelter'' has
            the meaning given the term under section 17(t)(1) of the
            Richard B. Russell National School Lunch Act (42 U.S.C.
            1766(t)(1)).
                (2) Secretary.--The term ``Secretary'' means the Secretary
            of Agriculture.

    SEC. 1108. PANDEMIC EBT PROGRAM.

        Section 1101 of the Families First Coronavirus Response Act (7
    U.S.C. 2011 note; Public Law 116-127) is amended--
                (1) in subsection (a)--
                        (A) by striking ``During fiscal years 2020 and
                    2021'' and inserting ``In any school year in which
                    there is a public health emergency designation''; and
                        (B) by inserting ``or in a covered summer period
                    following a school session'' after ``in session'';
                (2) in subsection (g), by striking ``During fiscal year
            2020, the'' and inserting ``The'';
                (3) in subsection (h)(1)--
                        (A) by inserting ``either'' after ``at least 1
                    child enrolled in such a covered child care facility
                    and''; and
                        (B) by inserting ``or a Department of Agriculture
                    grant-funded nutrition assistance program in the
                    Commonwealth of the Northern Mariana Islands, Puerto
                    Rico, or American Samoa'' before ``shall be eligible to
                    receive assistance'';
                (4) by redesignating subsections (i) and (j) as subsections
            (j) and (k), respectively;
                (5) by inserting after subsection (h) the following:
        ``(i) Emergencies During Summer.--The Secretary of Agriculture may
    permit a State agency to extend a State agency plan approved under
    subsection (b) for not more than 90 days for the purpose of operating
    the plan during a covered summer period, during which time schools
    participating in the school lunch program under the Richard B. Russell
    National School Lunch Act or the school breakfast program under section
    4 of the Child Nutrition Act of 1966 (42 U.S.C. 1773 ) and covered
    child care facilities shall be deemed closed for purposes of this
    section.'';
                (6) in subsection (j) (as so redesignated)--
                        (A) by redesignating paragraphs (2) through (6) as
                    paragraphs (3) through (7), respectively;
                        (B) by inserting after paragraph (1) the following:
                ``(2) Covered summer period.--The term `covered summer
            period' means a summer period that follows a school year during
            which there was a public health emergency designation.''; and
                        (C) in paragraph (5) (as so redesignated), by
                    striking ``or another coronavirus with pandemic
                    potential''; and
                (7) in subsection (k) (as so redesignated), by inserting
            ``Federal agencies,'' before ``State agencies''.

         TITLE II--COMMITTEE ON HEALTH, EDUCATION, LABOR, AND PENSIONS

                         Subtitle A--Education Matters

                        PART 1--DEPARTMENT OF EDUCATION

    SEC. 2001. ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND.

        (a) In General.--In addition to amounts otherwise available through
    the Education Stabilization Fund, there is appropriated to the
    Department of Education for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $122,774,800,000, to remain
    available through September 30, 2023, to carry out this section.
        (b) Grants.--From funds provided under subsection (a), the
    Secretary shall--
                (1) use $800,000,000 for the purposes of identifying
            homeless children and youth and providing homeless children and
            youth with--
                        (A) wrap-around services in light of the challenges
                    of COVID-19; and
                        (B) assistance needed to enable homeless children
                    and youth to attend school and participate fully in
                    school activities; and
                (2) from the remaining amounts, make grants to each State
            educational agency in accordance with this section.
        (c) Allocations to States.--The amount of each grant under
    subsection (b) shall be allocated by the Secretary to each State in the
    same proportion as each State received under part A of title I of the
    Elementary and Secondary Education Act of 1965 in the most recent
    fiscal year.
        (d) Subgrants to Local Educational Agencies.--
                (1) In general.--Each State shall allocate not less than 90
            percent of the grant funds awarded to the State under this
            section as subgrants to local educational agencies (including
            charter schools that are local educational agencies) in the
            State in proportion to the amount of funds such local
            educational agencies and charter schools that are local
            educational agencies received under part A of title I of the
            Elementary and Secondary Education Act of 1965 in the most
            recent fiscal year.
                (2) Availability of funds.--Each State shall make
            allocations under paragraph (1) to local educational agencies
            in an expedited and timely manner and, to the extent
            practicable, not later than 60 days after the receipt of such
            funds.
        (e) Uses of Funds.--A local educational agency that receives funds
    under this section--
                (1) shall reserve not less than 20 percent of such funds to
            address learning loss through the implementation of evidence-
            based interventions, such as summer learning or summer
            enrichment, extended day, comprehensive afterschool programs,
            or extended school year programs, and ensure that such
            interventions respond to students' academic, social, and
            emotional needs and address the disproportionate impact of the
            coronavirus on the student subgroups described in section
            1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
            of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
            homelessness, and children and youth in foster care; and
                (2) shall use the remaining funds for any of the following:
                        (A) Any activity authorized by the Elementary and
                    Secondary Education Act of 1965.
                        (B) Any activity authorized by the Individuals with
                    Disabilities Education Act.
                        (C) Any activity authorized by the Adult Education
                    and Family Literacy Act.
                        (D) Any activity authorized by the Carl D. Perkins
                    Career and Technical Education Act of 2006.
                        (E) Coordination of preparedness and response
                    efforts of local educational agencies with State,
                    local, Tribal, and territorial public health
                    departments, and other relevant agencies, to improve
                    coordinated responses among such entities to prevent,
                    prepare for, and respond to coronavirus.
                        (F) Activities to address the unique needs of low-
                    income children or students, children with
                    disabilities, English learners, racial and ethnic
                    minorities, students experiencing homelessness, and
                    foster care youth, including how outreach and service
                    delivery will meet the needs of each population.
                        (G) Developing and implementing procedures and
                    systems to improve the preparedness and response
                    efforts of local educational agencies.
                        (H) Training and professional development for staff
                    of the local educational agency on sanitation and
                    minimizing the spread of infectious diseases.
                        (I) Purchasing supplies to sanitize and clean the
                    facilities of a local educational agency, including
                    buildings operated by such agency.
                        (J) Planning for, coordinating, and implementing
                    activities during long-term closures, including
                    providing meals to eligible students, providing
                    technology for online learning to all students,
                    providing guidance for carrying out requirements under
                    the Individuals with Disabilities Education Act and
                    ensuring other educational services can continue to be
                    provided consistent with all Federal, State, and local
                    requirements.
                        (K) Purchasing educational technology (including
                    hardware, software, and connectivity) for students who
                    are served by the local educational agency that aids in
                    regular and substantive educational interaction between
                    students and their classroom instructors, including
                    low-income students and children with disabilities,
                    which may include assistive technology or adaptive
                    equipment.
                        (L) Providing mental health services and supports,
                    including through the implementation of evidence-based
                    full-service community schools.
                        (M) Planning and implementing activities related to
                    summer learning and supplemental afterschool programs,
                    including providing classroom instruction or online
                    learning during the summer months and addressing the
                    needs of low-income students, children with
                    disabilities, English learners, migrant students,
                    students experiencing homelessness, and children in
                    foster care.
                        (N) Addressing learning loss among students,
                    including low-income students, children with
                    disabilities, English learners, racial and ethnic
                    minorities, students experiencing homelessness, and
                    children and youth in foster care, of the local
                    educational agency, including by--
                                (i) administering and using high-quality
                            assessments that are valid and reliable, to
                            accurately assess students' academic progress
                            and assist educators in meeting students'
                            academic needs, including through
                            differentiating instruction;
                                (ii) implementing evidence-based activities
                            to meet the comprehensive needs of students;
                                (iii) providing information and assistance
                            to parents and families on how they can
                            effectively support students, including in a
                            distance learning environment; and
                                (iv) tracking student attendance and
                            improving student engagement in distance
                            education.
                        (O) School facility repairs and improvements to
                    enable operation of schools to reduce risk of virus
                    transmission and exposure to environmental health
                    hazards, and to support student health needs.
                        (P) Inspection, testing, maintenance, repair,
                    replacement, and upgrade projects to improve the indoor
                    air quality in school facilities, including mechanical
                    and non-mechanical heating, ventilation, and air
                    conditioning systems, filtering, purification and other
                    air cleaning, fans, control systems, and window and
                    door repair and replacement.
                        (Q) Developing strategies and implementing public
                    health protocols including, to the greatest extent
                    practicable, policies in line with guidance from the
                    Centers for Disease Control and Prevention for the
                    reopening and operation of school facilities to
                    effectively maintain the health and safety of students,
                    educators, and other staff.
                        (R) Other activities that are necessary to maintain
                    the operation of and continuity of services in local
                    educational agencies and continuing to employ existing
                    staff of the local educational agency.
        (f) State Funding.--With funds not otherwise allocated under
    subsection (d), a State--
                (1) shall reserve not less than 5 percent of the total
            amount of grant funds awarded to the State under this section
            to carry out, directly or through grants or contracts,
            activities to address learning loss by supporting the
            implementation of evidence-based interventions, such as summer
            learning or summer enrichment, extended day, comprehensive
            afterschool programs, or extended school year programs, and
            ensure that such interventions respond to students' academic,
            social, and emotional needs and address the disproportionate
            impact of the coronavirus on the student subgroups described in
            section 1111(b)(2)(B)(xi) of the Elementary and Secondary
            Education Act of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students
            experiencing homelessness, and children and youth in foster
            care, including by providing additional support to local
            educational agencies to fully address such impacts;
                (2) shall reserve not less than 1 percent of the total
            amount of grant funds awarded to the State under this section
            to carry out, directly or through grants or contracts, the
            implementation of evidence-based summer enrichment programs,
            and ensure such programs respond to students' academic, social,
            and emotional needs and address the disproportionate impact of
            the coronavirus on the student populations described in section
            1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
            of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)), students experiencing
            homelessness, and children and youth in foster care;
                (3) shall reserve not less than 1 percent of the total
            amount of grant funds awarded to the State under this section
            to carry out, directly or through grants or contracts, the
            implementation of evidence-based comprehensive afterschool
            programs, and ensure such programs respond to students'
            academic, social, and emotional needs and address the
            disproportionate impact of the coronavirus on the student
            populations described in section 1111(b)(2)(B)(xi) of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            6311(b)(2)(B)(xi)), students experiencing homelessness, and
            children and youth in foster care; and
                (4) may reserve not more than one-half of 1 percent of the
            total amount of grant funds awarded to the State under this
            section for administrative costs and the remainder for
            emergency needs as determined by the State educational agency
            to address issues responding to coronavirus, which may be
            addressed through the use of grants or contracts.
        (g) Reallocation.--A State shall return to the Secretary any funds
    received under this section that the State does not award within 1 year
    of receiving such funds and the Secretary shall reallocate such funds
    to the remaining States in accordance with subsection (c).
        (h) Definitions.--In this section--
                (1) the terms ``child'', ``children with disabilities'',
            ``distance education'', ``elementary school'', ``English
            learner'', ``evidence-based'', ``secondary school'', ``local
            educational agency'', ``parent'', ``Secretary'', ``State
            educational agency'', and ``technology'' have the meanings
            given those terms in section 8101 of the Elementary and
            Secondary Education Act of 1965 (20 U.S.C. 7801);
                (2) the term ``full-service community school'' has the
            meaning given that term in section 4622(2) of the Elementary
            and Secondary Education Act of 1965 (20 U.S.C. 7272(2)); and
                (3) the term ``State'' means each of the 50 States, the
            District of Columbia, and the Commonwealth of Puerto Rico.
        (i) Safe Return to In-person Instruction.--
                (1) In general.--A local educational agency receiving funds
            under this section shall develop and make publicly available on
            the local educational agency's website, not later than 30 days
            after receiving the allocation of funds described in paragraph
            (d)(1), a plan for the safe return to in-person instruction and
            continuity of services.
                (2) Comment period.--Before making the plan described in
            paragraph (1) publicly available, the local educational agency
            shall seek public comment on the plan and take such comments
            into account in the development of the plan.
                (3) Previous plans.--If a local educational agency has
            developed a plan for the safe return to in-person instruction
            before the date of enactment of this Act that meets the
            requirements described in paragraphs (1) and (2), such plan
            shall be deemed to satisfy the requirements under this
            subsection.

    SEC. 2002. EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS.

        (a) In General.--In addition to amounts otherwise available through
    the Emergency Assistance to Non-Public Schools Program, there is
    appropriated to the Department of Education for fiscal year 2021, out
    of any money in the Treasury not otherwise appropriated,
    $2,750,000,000, to remain available through September 30, 2023, for
    making allocations to Governors under the Emergency Assistance to Non-
    Public Schools Program to provide services or assistance to non-public
    schools that enroll a significant percentage of low-income students and
    are most impacted by the qualifying emergency.
        (b) Limitations.--Funds provided under subsection (a) shall not be
    used to provide reimbursements to any non-public school.

    SEC. 2003. HIGHER EDUCATION EMERGENCY RELIEF FUND.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $39,584,570,000, to remain
    available through September 30, 2023, for making allocations to
    institutions of higher education in accordance with the same terms and
    conditions of section 314 of the Coronavirus Response and Relief
    Supplemental Appropriations Act, 2021 (division M of Public Law 116-
    260), except that--
                (1) subsection (a)(1) of such section 314 shall be applied
            by substituting ``91 percent'' for ``89 percent'';
                (2) subsection (a)(2) of such section 314 shall be
            applied--
                        (A) in the matter preceding subparagraph (A), by
                    substituting ``under the heading `Higher Education' in
                    the Department of Education Appropriations Act, 2020''
                    for ``in the Further Consolidated Appropriations Act,
                    2020 (Public Law 116-94)''; and
                        (B) in subparagraph (B), by substituting ``under
                    the heading `Higher Education' in the Department of
                    Education Appropriations Act, 2020'' for ``in the
                    Further Consolidated Appropriations Act, 2020 (Public
                    Law 116-94)'';
                (3) an institution that receives an allocation apportioned
            in accordance with clause (iii) of subsection (a)(2)(A) of such
            section 314 that has a total endowment size of less than
            $1,000,000 (including an institution that does not have an
            endowment) shall be treated by the Secretary as having a total
            endowment size of $1,000,000 for the purposes of such clause
            (iii);
                (4) subsection (a)(4) of such section 314 shall be applied
            by substituting ``1 percent'' for ``3 percent'';
                (5) except as provided in paragraphs (7) and (9) of
            subsection (d) of such section 314, an institution shall use a
            portion of funds received under this section to--
                        (A) implement evidence-based practices to monitor
                    and suppress coronavirus in accordance with public
                    health guidelines; and
                        (B) conduct direct outreach to financial aid
                    applicants about the opportunity to receive a financial
                    aid adjustment due to the recent unemployment of a
                    family member or independent student, or other
                    circumstances, described in section 479A of the Higher
                    Education Act of 1965 (20 U.S.C. 1087tt);
                (6) the following shall not apply to funds provided or
            received in accordance with this section--
                        (A) subsection (b) of such section 314;
                        (B) paragraph (2) of subsection (c) of such section
                    314;
                        (C) paragraphs (1), (2), (4), (5), (6), and (8) of
                    subsection (d) of such section 314;
                        (D) subsections (e) and (f) of such section 314;
                    and
                        (E) section 316 of the Coronavirus Response and
                    Relief Supplemental Appropriations Act, 2021 (division
                    M of Public Law 116-260); and
                (7) an institution that receives an allocation under this
            section apportioned in accordance with subparagraphs (A)
            through (D) of subsection (a)(1) of such section 314 shall use
            not less than 50 percent of such allocation to provide
            emergency financial aid grants to students in accordance with
            subsection (c)(3) of such section 314.

    SEC. 2004. MAINTENANCE OF EFFORT AND MAINTENANCE OF EQUITY.

        (a) State Maintenance of Effort.--
                (1) In general.--As a condition of receiving funds under
            section 2001, a State shall maintain support for elementary and
            secondary education, and for higher education (which shall
            include State funding to institutions of higher education and
            State need-based financial aid, and shall not include support
            for capital projects or for research and development or tuition
            and fees paid by students), in each of fiscal years 2022 and
            2023 at least at the proportional levels of such State's
            support for elementary and secondary education and for higher
            education relative to such State's overall spending, averaged
            over fiscal years 2017, 2018, and 2019.
                (2) Waiver.--For the purpose of relieving fiscal burdens
            incurred by States in preventing, preparing for, and responding
            to the coronavirus, the Secretary of Education may waive any
            maintenance of effort requirements associated with the
            Education Stabilization Fund.
        (b) State Maintenance of Equity.--
                (1) High-need local educational agencies.--As a condition
            of receiving funds under section 2001, a State educational
            agency shall not, in fiscal year 2022 or 2023, reduce State
            funding (as calculated on a per-pupil basis) for any high-need
            local educational agency in the State by an amount that exceeds
            the overall per-pupil reduction in State funds, if any, across
            all local educational agencies in such State in such fiscal
            year.
                (2) Highest poverty local educational agencies.--
            Notwithstanding paragraph (1), as a condition of receiving
            funds under section 2001, a State educational agency shall not,
            in fiscal year 2022 or 2023, reduce State funding (as
            calculated on a per-pupil basis) for any highest poverty local
            educational agency below the level of funding (as calculated on
            a per-pupil basis) provided to each such local educational
            agency in fiscal year 2019.
        (c) Local Educational Agency Maintenance of Equity for High-poverty
    Schools.--
                (1) In general.--As a condition of receiving funds under
            section 2001, a local educational agency shall not, in fiscal
            year 2022 or 2023--
                        (A) reduce per-pupil funding (from combined State
                    and local funding) for any high-poverty school served
                    by such local educational agency by an amount that
                    exceeds--
                                (i) the total reduction in local
                            educational agency funding (from combined State
                            and local funding) for all schools served by
                            the local educational agency in such fiscal
                            year (if any); divided by
                                (ii) the number of children enrolled in all
                            schools served by the local educational agency
                            in such fiscal year; or
                        (B) reduce per-pupil, full-time equivalent staff in
                    any high-poverty school by an amount that exceeds--
                                (i) the total reduction in full-time
                            equivalent staff in all schools served by such
                            local educational agency in such fiscal year
                            (if any); divided by
                                (ii) the number of children enrolled in all
                            schools served by the local educational agency
                            in such fiscal year.
                (2) Exception.--Paragraph (1) shall not apply to a local
            educational agency in fiscal year 2022 or 2023 that meets at
            least 1 of the following criteria in such fiscal year:
                        (A) Such local educational agency has a total
                    enrollment of less than 1,000 students.
                        (B) Such local educational agency operates a single
                    school.
                        (C) Such local educational agency serves all
                    students within each grade span with a single school.
                        (D) Such local educational agency demonstrates an
                    exceptional or uncontrollable circumstance, such as
                    unpredictable changes in student enrollment or a
                    precipitous decline in the financial resources of such
                    agency, as determined by the Secretary of Education.
        (d) Definitions.--In this section:
                (1) Elementary education; secondary education.--The terms
            ``elementary education'' and ``secondary education'' have the
            meaning given such terms under State law.
                (2) Highest poverty local educational agency.--The term
            ``highest poverty local educational agency'' means a local
            educational agency that is among the group of local educational
            agencies in the State that--
                        (A) in rank order, have the highest percentages of
                    economically disadvantaged students in the State, on
                    the basis of the most recent satisfactory data
                    available from the Department of Commerce (or, for
                    local educational agencies for which no such data are
                    available, such other data as the Secretary of
                    Education determines are satisfactory); and
                        (B) collectively serve not less than 20 percent of
                    the State's total enrollment of students served by all
                    local educational agencies in the State.
                (3) High-need local educational agency.--The term ``high-
            need local educational agency'' means a local educational
            agency that is among the group of local educational agencies in
            the State that--
                        (A) in rank order, have the highest percentages of
                    economically disadvantaged students in the State, on
                    the basis of the most recent satisfactory data
                    available from the Department of Commerce (or, for
                    local educational agencies for which no such data are
                    available, such other data as the Secretary of
                    Education determines are satisfactory); and
                        (B) collectively serve not less than 50 percent of
                    the State's total enrollment of students served by all
                    local educational agencies in the State.
                (4) High-poverty school.--
                        (A) In general.--The term ``high-poverty school''
                    means, with respect to a school served by a local
                    educational agency, a school that is in the highest
                    quartile of schools served by such local educational
                    agency based on the percentage of economically
                    disadvantaged students served, as determined by the
                    State in accordance with subparagraph (B).
                        (B) Determination.--In making the determination
                    under subparagraph (A), a State shall select a measure
                    of poverty established for the purposes of this
                    paragraph by the Secretary of Education and apply such
                    measure consistently to all schools in the State.
                (5) Overall per-pupil reduction in state funds.--The term
            ``overall per-pupil reduction in State funds'' means, with
            respect to a fiscal year--
                        (A) the amount of any reduction in the total amount
                    of State funds provided to all local educational
                    agencies in the State in such fiscal year compared to
                    the total amount of such funds provided to all local
                    educational agencies in the State in the previous
                    fiscal year; divided by
                        (B) the aggregate number of children enrolled in
                    all schools served by all local educational agencies in
                    the State in the fiscal year for which the
                    determination is being made.
                (6) State.--The term ``State'' means each of the 50 States,
            the District of Columbia, and the Commonwealth of Puerto Rico.

    SEC. 2005. OUTLYING AREAS.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $850,000,000, to remain
    available through September 30, 2023, for the Secretary of Education to
    allocate awards to the outlying areas on the basis of their respective
    needs, as determined by the Secretary, to be allocated not more than 30
    calendar days after the date of enactment of this Act.

    SEC. 2006. GALLAUDET UNIVERSITY.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $19,250,000, to remain
    available through September 30, 2023, for the Kendall Demonstration
    Elementary School, the Model Secondary School for the Deaf, and
    Gallaudet University to prevent, prepare for, and respond to
    coronavirus, including to defray expenses associated with coronavirus
    (including lost revenue, reimbursement for expenses already incurred,
    technology costs associated with a transition to distance education,
    faculty and staff trainings, and payroll) and to provide financial aid
    grants to students, which may be used for any component of the
    student's cost of attendance.

    SEC. 2007. STUDENT AID ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $91,130,000, to remain
    available through September 30, 2023, for Student Aid Administration
    within the Department of Education to prevent, prepare for, and respond
    to coronavirus including direct outreach to students and borrowers
    about financial aid, economic impact payments, means-tested benefits,
    unemployment assistance, and tax benefits, for which the students and
    borrowers may be eligible.

    SEC. 2008. HOWARD UNIVERSITY.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $35,000,000, to remain
    available through September 30, 2023, for Howard University to prevent,
    prepare for, and respond to coronavirus, including to defray expenses
    associated with coronavirus (including lost revenue, reimbursement for
    expenses already incurred, technology costs associated with a
    transition to distance education, faculty and staff trainings, and
    payroll) and to provide financial aid grants to students, which may be
    used for any component of the student's cost of attendance.

    SEC. 2009. NATIONAL TECHNICAL INSTITUTE FOR THE DEAF.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $19,250,000, to remain
    available through September 30, 2023, for the National Technical
    Institute for the Deaf to prevent, prepare for, and respond to
    coronavirus, including to defray expenses associated with coronavirus
    (including lost revenue, reimbursement for expenses already incurred,
    technology costs associated with a transition to distance education,
    faculty and staff training, and payroll) and to provide financial aid
    grants to students, which may be used for any component of the
    student's cost of attendance.

    SEC. 2010. INSTITUTE OF EDUCATION SCIENCES.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available through September 30, 2023, for the Institute of Education
    Sciences to carry out research related to addressing learning loss
    caused by the coronavirus among the student subgroups described in
    section 1111(b)(2)(B)(xi) of the Elementary and Secondary Education Act
    of 1965 (20 U.S.C. 6311(b)(2)(B)(xi)) and students experiencing
    homelessness and children and youth in foster care, and to disseminate
    such findings to State educational agencies and local educational
    agencies and other appropriate entities.

    SEC. 2011. PROGRAM ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $15,000,000, to remain
    available through September 30, 2024, for Program Administration within
    the Department of Education to prevent, prepare for, and respond to
    coronavirus, and for salaries and expenses necessary to implement this
    part.

    SEC. 2012. OFFICE OF INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $5,000,000, to remain
    available until expended, for the Office of Inspector General of the
    Department of Education, for salaries and expenses necessary for
    oversight, investigations, and audits of programs, grants, and projects
    funded under this part carried out by the Office of Inspector General.

    SEC. 2013. MODIFICATION OF REVENUE REQUIREMENTS FOR PROPRIETARY
                  INSTITUTIONS OF HIGHER EDUCATION.

        (a) In General.--Section 487(a)(24) of the Higher Education Act of
    1965 (20 U.S.C. 1094(a)(24)) is amended by striking ``funds provided
    under this title'' and inserting ``Federal funds that are disbursed or
    delivered to or on behalf of a student to be used to attend such
    institution (referred to in this paragraph and subsection (d) as
    `Federal education assistance funds')''.
        (b) Implementation of Non-federal Revenue Requirement.--Section
    487(d) of the Higher Education Act of 1965 (20 U.S.C. 1094(d)) is
    amended--
                (1) in the subsection heading, by striking ``Non-title IV''
            and inserting ``Non-Federal''; and
                (2) in paragraph (1)(C), by striking ``funds for a program
            under this title'' and inserting ``Federal education assistance
            funds''.
        (c) Effective Date.--The amendments made under this section shall--
                (1) be subject to the master calendar requirements under
            section 482 of the Higher Education Act of 1965 (20 U.S.C.
            1089) and the public involvement and negotiated rulemaking
            requirements under section 492 of the Higher Education Act of
            1965 (20 U.S.C. 1098a), except that such negotiated rulemaking
            shall commence not earlier than October 1, 2021; and
                (2) apply to institutional fiscal years beginning on or
            after January 1, 2023.

    SEC. 2014. FUNDING FOR THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT.

        (a) Amounts for IDEA.--There is appropriated to the Secretary of
    Education for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
                (1) $2,580,000,000 for grants to States under part B of the
            Individuals with Disabilities Education Act;
                (2) $200,000,000 for preschool grants under section 619 of
            the Individuals with Disabilities Education Act; and
                (3) $250,000,000 for programs for infants and toddlers with
            disabilities under part C of the Individuals with Disabilities
            Education Act.
        (b) General Provisions.--Any amount appropriated under subsection
    (a) is in addition to other amounts appropriated or made available for
    the applicable purpose.

                             PART 2--MISCELLANEOUS

    SEC. 2021. NATIONAL ENDOWMENT FOR THE ARTS.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $135,000,000, to remain available until expended, under
    the National Foundation on the Arts and the Humanities Act of 1965, as
    follows:
                (1) Forty percent shall be for grants, and relevant
            administrative expenses, to State arts agencies and regional
            arts organizations that support organizations' programming and
            general operating expenses to cover up to 100 percent of the
            costs of the programs which the grants support, to prevent,
            prepare for, respond to, and recover from the coronavirus.
                (2) Sixty percent shall be for direct grants, and relevant
            administrative expenses, that support organizations'
            programming and general operating expenses to cover up to 100
            percent of the costs of the programs which the grants support,
            to prevent, prepare for, respond to, and recover from the
            coronavirus.

    SEC. 2022. NATIONAL ENDOWMENT FOR THE HUMANITIES.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $135,000,000, to remain available until expended, under
    the National Foundation on the Arts and the Humanities Act of 1965, as
    follows:
                (1) Forty percent shall be for grants, and relevant
            administrative expenses, to State humanities councils that
            support humanities organizations' programming and general
            operating expenses to cover up to 100 percent of the costs of
            the programs which the grants support, to prevent, prepare for,
            respond to, and recover from the coronavirus.
                (2) Sixty percent shall be for direct grants, and relevant
            administrative expenses, that support humanities organizations'
            programming and general operating expenses to cover up to 100
            percent of the costs of the programs which the grants support,
            to prevent, prepare for, respond to, and recover from the
            coronavirus.

    SEC. 2023. INSTITUTE OF MUSEUM AND LIBRARY SERVICES.

        In addition to amounts otherwise available, there is appropriated
    to the Institute of Museum and Library Services for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $200,000,000, to remain available until expended, for necessary
    expenses to carry out museum and library services. The Director of the
    Institute of Museum and Library Services shall award not less than 89
    percent of such funds to State library administrative agencies by
    applying the formula in section 221(b) of the Museum and Library
    Services Act, except that--
                (1) section 221(b)(3)(A) of such Act shall be applied by
            substituting ``$2,000,000'' for ``$680,000'' and by
            substituting ``$200,000'' for ``$60,000''; and
                (2) section 221(b)(3)(C) and subsections (b) and (c) of
            section 223 of such Act shall not apply to funds provided under
            this section.

                           Subtitle B--Labor Matters

    SEC. 2101. FUNDING FOR DEPARTMENT OF LABOR WORKER PROTECTION
                  ACTIVITIES.

        (a) Appropriation.--In addition to amounts otherwise made
    available, out of any funds in the Treasury not otherwise appropriated,
    there are appropriated to the Secretary of Labor for fiscal year 2021,
    $200,000,000, to remain available until September 30, 2023, for the
    Wage and Hour Division, the Office of Workers' Compensation Programs,
    the Office of the Solicitor, the Mine Safety and Health Administration,
    and the Occupational Safety and Health Administration to carry out
    COVID-19 related worker protection activities, and for the Office of
    Inspector General for oversight of the Secretary's activities to
    prevent, prepare for, and respond to COVID-19.
        (b) Allocation of Amounts.--Amounts appropriated under subsection
    (a) shall be allocated as follows:
                (1) Not less than $100,000,000 shall be for the
            Occupational Safety and Health Administration, of which
            $10,000,000 shall be for Susan Harwood training grants and not
            less than $5,000,000 shall be for enforcement activities
            related to COVID-19 at high risk workplaces including health
            care, meat and poultry processing facilities, agricultural
            workplaces and correctional facilities.
                (2) $12,500,000 shall be for the Office of Inspector
            General.

               Subtitle C--Human Services and Community Supports

    SEC. 2201. CHILD CARE AND DEVELOPMENT BLOCK GRANT PROGRAM.

        (a) Child Care and Development Block Grant Funding.--In addition to
    amounts otherwise available, there is appropriated for fiscal year
    2021, out of any amounts in the Treasury not otherwise appropriated,
    $14,990,000,000, to remain available through September 30, 2021, to
    carry out the program authorized under section 658C of the Child Care
    and Development Block Grant Act of 1990 (42 U.S.C. 9858a) without
    regard to requirements in sections 658E(c)(3)(E) or 658G of such Act
    (42 U.S.C. 9858c(c)(3)(E), 9858e). Payments made to States,
    territories, Indian Tribes, and Tribal organizations from funds made
    available under this subsection shall be obligated in fiscal year 2021
    or the succeeding 2 fiscal years. States, territories, Indian Tribes,
    and Tribal organizations are authorized to use such funds to provide
    child care assistance to health care sector employees, emergency
    responders, sanitation workers, and other workers deemed essential
    during the response to coronavirus by public officials, without regard
    to the income eligibility requirements of section 658P(4) of the Child
    Care and Development Block Grant Act (42 U.S.C. 9858n(4)).
        (b) Administrative Costs.--In addition to amounts otherwise
    available, there is appropriated for fiscal year 2021, out of any
    amounts in the Treasury not otherwise appropriated, $35,000,000, to
    remain available through September 30, 2025, for the costs of providing
    technical assistance and conducting research and for the administrative
    costs to carry out this section and section 2202 of this subtitle.
        (c) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to provide child care
    services for eligible individuals.

    SEC. 2202. CHILD CARE STABILIZATION.

        (a) Definitions.--In this section:
                (1) COVID-19 public health emergency.--The term ``COVID-19
            public health emergency'' means the public health emergency
            declared by the Secretary of Health and Human Services under
            section 319 of the Public Health Service Act (42 U.S.C. 247d)
            on January 31, 2020, with respect to COVID-19, including any
            renewal of the declaration.
                (2) Eligible child care provider.--The term ``eligible
            child care provider'' means--
                        (A) an eligible child care provider as defined in
                    section 658P of the Child Care and Development Block
                    Grant Act of 1990 (42 U.S.C. 9858n); or
                        (B) a child care provider that is licensed,
                    regulated, or registered in the State, territory, or
                    Indian Tribe on the date of enactment of this Act and
                    meets applicable State and local health and safety
                    requirements.
        (b) Child Care Stabilization Funding.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated,
    $23,975,000,000, to remain available through September 30, 2021, for
    grants under this section in accordance with the Child Care and
    Development Block Grant Act of 1990.
        (c) Grants.--From the amounts appropriated to carry out this
    section and under the authority of section 658O of the Child Care and
    Development Block Grant Act of 1990 (42 U.S.C. 9858m) and this section,
    the Secretary shall award to each lead agency a child care
    stabilization grant, without regard to the requirements in
    subparagraphs (C) and (E) of section 658E(c)(3), and in section 658G,
    of the Child Care and Development Block Grant Act of 1990 (42 U.S.C.
    9858c(c)(3), 9858e). Such grant shall be allotted in accordance with
    section 658O of the Child Care and Development Block Grant Act of 1990
    (42 U.S.C. 9858m).
        (d) State Reservations and Subgrants.--
                (1) Reservation.--A lead agency for a State that receives a
            child care stabilization grant pursuant to subsection (c) shall
            reserve not more than 10 percent of such grant funds to
            administer subgrants, provide technical assistance and support
            for applying for and accessing the subgrant opportunity,
            publicize the availability of the subgrants, carry out
            activities to increase the supply of child care, and provide
            technical assistance to help child care providers implement
            policies as described in paragraph (2)(D)(i).
                (2) Subgrants to qualified child care providers.--
                        (A) In general.--The lead agency shall use the
                    remainder of the grant funds awarded pursuant to
                    subsection (c) to make subgrants to qualified child
                    care providers described in subparagraph (B),
                    regardless of such a provider's previous receipt of
                    other Federal assistance, to support the stability of
                    the child care sector during and after the COVID-19
                    public health emergency.
                        (B) Qualified child care provider.--To be qualified
                    to receive a subgrant under this paragraph, a provider
                    shall be an eligible child care provider that on the
                    date of submission of an application for the subgrant,
                    was either--
                                (i) open and available to provide child
                            care services; or
                                (ii) closed due to public health, financial
                            hardship, or other reasons relating to the
                            COVID-19 public health emergency.
                        (C) Subgrant amount.--The amount of such a subgrant
                    to a qualified child care provider shall be based on
                    the provider's stated current operating expenses,
                    including costs associated with providing or preparing
                    to provide child care services during the COVID-19
                    public health emergency, and to the extent practicable,
                    cover sufficient operating expenses to ensure
                    continuous operations for the intended period of the
                    subgrant.
                        (D) Application.--The lead agency shall--
                                (i) make available on the lead agency's
                            website an application for qualified child care
                            providers that includes certifications that,
                            for the duration of the subgrant--
                                        (I) the provider applying will,
                                    when open and available to provide
                                    child care services, implement policies
                                    in line with guidance from the
                                    corresponding State, Tribal, and local
                                    authorities, and in accordance with
                                    State, Tribal, and local orders, and,
                                    to the greatest extent possible,
                                    implement policies in line with
                                    guidance from the Centers for Disease
                                    Control and Prevention;
                                        (II) for each employee, the
                                    provider will pay not less than the
                                    full compensation, including any
                                    benefits, that was provided to the
                                    employee as of the date of submission
                                    of the application for the subgrant
                                    (referred to in this subclause as
                                    ``full compensation''), and will not
                                    take any action that reduces the weekly
                                    amount of the employee's compensation
                                    below the weekly amount of full
                                    compensation, or that reduces the
                                    employee's rate of compensation below
                                    the rate of full compensation,
                                    including the involuntary furloughing
                                    of any employee employed on the date of
                                    submission of the application for the
                                    subgrant; and
                                        (III) the provider will provide
                                    relief from copayments and tuition
                                    payments for the families enrolled in
                                    the provider's program, to the extent
                                    possible, and prioritize such relief
                                    for families struggling to make either
                                    type of payment; and
                                (ii) accept and process applications
                            submitted under this subparagraph on a rolling
                            basis, and provide subgrant funds in advance of
                            provider expenditures, except as provided in
                            subsection (e)(2).
                        (E) Obligation.--The lead agency shall notify the
                    Secretary if it is unable to obligate at least 50
                    percent of the funds received pursuant to subsection
                    (c) that are available for subgrants described in this
                    paragraph within 9 months of the date of enactment of
                    this Act.
        (e) Uses of Funds.--
                (1) In general.--A qualified child care provider that
            receives funds through such a subgrant shall use the funds for
            at least one of the following:
                        (A) Personnel costs, including payroll and salaries
                    or similar compensation for an employee (including any
                    sole proprietor or independent contractor), employee
                    benefits, premium pay, or costs for employee
                    recruitment and retention.
                        (B) Rent (including rent under a lease agreement)
                    or payment on any mortgage obligation, utilities,
                    facility maintenance or improvements, or insurance.
                        (C) Personal protective equipment, cleaning and
                    sanitization supplies and services, or training and
                    professional development related to health and safety
                    practices.
                        (D) Purchases of or updates to equipment and
                    supplies to respond to the COVID-19 public health
                    emergency.
                        (E) Goods and services necessary to maintain or
                    resume child care services.
                        (F) Mental health supports for children and
                    employees.
                (2) Reimbursement.--The qualified child care provider may
            use the subgrant funds to reimburse the provider for sums
            obligated or expended before the date of enactment of this Act
            for the cost of a good or service described in paragraph (1) to
            respond to the COVID-19 public health emergency.
        (f) Supplement Not Supplant.--Amounts made available to carry out
    this section shall be used to supplement and not supplant other
    Federal, State, and local public funds expended to provide child care
    services for eligible individuals.

    SEC. 2203. HEAD START.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any amounts in the Treasury not otherwise
    appropriated, $1,000,000,000, to remain available through September 30,
    2022, to carry out the Head Start Act, including for Federal
    administrative expenses. After reserving funds for Federal
    administrative expenses, the Secretary shall allocate all remaining
    amounts to Head Start agencies for one-time grants, and shall allocate
    to each Head Start agency an amount that bears the same ratio to the
    portion available for allocations as the number of enrolled children
    served by the Head Start agency bears to the number of enrolled
    children served by all Head Start agencies.

    SEC. 2204. PROGRAMS FOR SURVIVORS.

        (a) In General.--Section 303 of the Family Violence Prevention and
    Services Act (42 U.S.C. 10403) is amended by adding at the end the
    following:
        ``(d) Additional Funding.--For the purposes of carrying out this
    title, in addition to amounts otherwise made available for such
    purposes, there are appropriated, out of any amounts in the Treasury
    not otherwise appropriated, for fiscal year 2021, to remain available
    until expended except as otherwise provided in this subsection, each of
    the following:
                ``(1) $180,000,000 to carry out sections 301 through 312,
            to be allocated in the manner described in subsection (a)(2),
            except that--
                        ``(A) a reference in subsection (a)(2) to an amount
                    appropriated under subsection (a)(1) shall be
                    considered to be a reference to an amount appropriated
                    under this paragraph;
                        ``(B) the matching requirement in section 306(c)(4)
                    and condition in section 308(d)(3) shall not apply; and
                        ``(C) each reference in section 305(e) to `the end
                    of the following fiscal year' shall be considered to be
                    a reference to `the end of fiscal year 2025'; and
                        ``(D) funds made available to a State in a grant
                    under section 306(a) and obligated in a timely manner
                    shall be available for expenditure, by the State or a
                    recipient of funds from the grant, through the end of
                    fiscal year 2025;
                ``(2) $18,000,000 to carry out section 309.
                ``(3) $2,000,000 to carry out section 313, of which
            $1,000,000 shall be allocated to support Indian communities.''.
        (b) COVID-19 Public Health Emergency Defined.--In this section, the
    term ``COVID-19 public health emergency'' means the public health
    emergency declared by the Secretary of Health and Human Services under
    section 319 of the Public Health Service Act (42 U.S.C. 247d) on
    January 31, 2020, with respect to COVID-19, including any renewal of
    the declaration.
        (c) Grants to Support Culturally Specific Populations.--
                (1) In general.--In addition to amounts otherwise made
            available, there is appropriated, out of any amounts in the
            Treasury not otherwise appropriated, to the Secretary of Health
            and Human Services (in this section referred to as the
            ``Secretary''), $49,500,000 for fiscal year 2021, to be
            available until expended, to carry out this subsection
            (excluding Federal administrative costs, for which funds are
            appropriated under subsection (e)).
                (2) Use of funds.--From amounts appropriated under
            paragraph (1), the Secretary acting through the Director of the
            Family Violence Prevention and Services Program, shall--
                        (A) support culturally specific community-based
                    organizations to provide culturally specific activities
                    for survivors of sexual assault and domestic violence,
                    to address emergent needs resulting from the COVID-19
                    public health emergency and other public health
                    concerns; and
                        (B) support culturally specific community-based
                    organizations that provide culturally specific
                    activities to promote strategic partnership development
                    and collaboration in responding to the impact of COVID-
                    19 and other public health concerns on survivors of
                    sexual assault and domestic violence.
        (d) Grants to Support Survivors of Sexual Assault.--
                (1) In general.--In addition to amounts otherwise made
            available, there is appropriated, out of any amounts in the
            Treasury not otherwise appropriated, to the Secretary,
            $198,000,000 for fiscal year 2021, to be available until
            expended, to carry out this subsection (excluding Federal
            administrative costs, for which funds are appropriated under
            subsection (e)).
                (2) Use of funds.--From amounts appropriated under
            paragraph (1), the Secretary acting through the Director of the
            Family Violence Prevention and Services Program, shall assist
            rape crisis centers in transitioning to virtual services and
            meeting the emergency needs of survivors.
        (e) Administrative Costs.--In addition to amounts otherwise made
    available, there is appropriated to the Secretary, out of any amounts
    in the Treasury not otherwise appropriated, $2,500,000 for fiscal year
    2021, to remain available until expended, for the Federal
    administrative costs of carrying out subsections (c) and (d).

    SEC. 2205. CHILD ABUSE PREVENTION AND TREATMENT.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Health and Human Services for fiscal year 2021, out
    of any money in the Treasury not otherwise appropriated, the following
    amounts, to remain available through September 30, 2023:
                (1) $250,000,000 for carrying out the program authorized
            under section 201 of the Child Abuse Prevention and Treatment
            Act (42 U.S.C. 5116), which shall be allocated without regard
            to section 204(4) of such Act (42 U.S.C. 5116d(4)) and shall be
            allotted to States in accordance with section 203 of such Act
            (42 U.S.C. 5116b), except that--
                        (A) in subsection (b)(1)(A) of such section 203,
                    ``70 percent'' shall be deemed to be ``100 percent'';
                    and
                        (B) subsections (b)(1)(B) and (c) of such section
                    203 shall not apply; and
                (2) $100,000,000 for carrying out the State grant program
            authorized under section 106 of the Child Abuse Prevention and
            Treatment Act (42 U.S.C. 5106a), which shall be allocated
            without regard to section 112(a)(2) of such Act (42 U.S.C.
            5106h(a)(2)).

    SEC. 2206. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE AND THE
                  NATIONAL SERVICE TRUST.

        (a) Corporation for National and Community Service.--In addition to
    amounts otherwise made available, there is appropriated for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated, to
    the Corporation for National and Community Service, $852,000,000, to
    remain available through September 30, 2024, to carry out subsection
    (b), except that amounts to carry out subsection (b)(7) shall remain
    available until September 30, 2026.
        (b) Allocation of Amounts.--Amounts provided by subsection (a)
    shall be allocated as follows:
                (1) Americorps state and national.--$620,000,000 shall be
            used--
                        (A) to increase the living allowances of
                    participants in national service programs; and
                        (B) to make funding adjustments to existing (as of
                    the date of enactment of this Act) awards and award new
                    and additional awards to entities to support programs
                    described in paragraphs (1)(B), (2)(B), (3)(B), (4)(B),
                    and (5)(B) of subsection (a), and subsection (b)(2), of
                    section 122 of the National and Community Service Act
                    of 1990 (42 U.S.C. 12572), whether or not the entities
                    are already grant recipients under such provisions on
                    the date of enactment of this Act, and notwithstanding
                    section 122(a)(1)(B)(vi) of the National and Community
                    Service Act of 1990 (42 U.S.C. 12572(a)(1)(B)(vi)),
                    by--
                                (i) prioritizing entities serving
                            communities disproportionately impacted by
                            COVID-19 and utilizing culturally competent and
                            multilingual strategies in the provision of
                            services; and
                                (ii) taking into account the diversity of
                            communities and participants served by such
                            entities, including racial, ethnic,
                            socioeconomic, linguistic, or geographic
                            diversity.
                (2) State commissions.--$20,000,000 shall be used to make
            adjustments to existing (as of the date of enactment of this
            Act) awards and new and additional awards, including awards to
            State Commissions on National and Community Service, under
            section 126(a) of the National and Community Service Act of
            1990 (42 U.S.C. 12576(a)).
                (3) Volunteer generation fund.--$20,000,000 shall be used
            for expenses authorized under section 501(a)(4)(F) of the
            National and Community Service Act of 1990 (42 U.S.C.
            12681(a)(4)(F)), which, notwithstanding section 198P(d)(1)(B)
            of that Act (42 U.S.C. 12653p(d)(1)(B)), shall be for grants
            awarded by the Corporation for National and Community Service
            on a competitive basis.
                (4) Americorps vista.--$80,000,000 shall be used for the
            purposes described in section 101 of the Domestic Volunteer
            Service Act of 1973 (42 U.S.C. 4951), including to increase the
            living allowances of volunteers, described in section 105(b) of
            the Domestic Volunteer Service Act of 1973 (42 U.S.C. 4955(b)).
                (5) National senior service corps.--$30,000,000 shall be
            used for the purposes described in section 200 of the Domestic
            Volunteer Service Act of 1973 (42 U.S.C. 5000).
                (6) Administrative costs.--$73,000,000 shall be used for
            the Corporation for National and Community Service for
            administrative expenses to carry out programs and activities
            funded by subsection (a).
                (7) Office of inspector general.--$9,000,000 shall be used
            for the Office of Inspector General of the Corporation for
            National and Community Service for salaries and expenses
            necessary for oversight and audit of programs and activities
            funded by subsection (a).
        (c) National Service Trust.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $148,000,000, to remain
    available until expended, for administration of the National Service
    Trust, and for payment to the Trust for the provision of educational
    awards pursuant to section 145(a)(1)(A) of the National and Community
    Service Act of 1990 (42 U.S.C. 12601(a)(1)(A)).

                           Subtitle D--Public Health

    SEC. 2301. FUNDING FOR COVID-19 VACCINE ACTIVITIES AT THE CENTERS FOR
                  DISEASE CONTROL AND PREVENTION.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,500,000,000,
    to remain available until expended, to carry out activities to plan,
    prepare for, promote, distribute, administer, monitor, and track COVID-
    19 vaccines.
        (b) Use of Funds.--The Secretary, acting through the Director of
    the Centers for Disease Control and Prevention, and in consultation
    with other agencies, as applicable, shall, in conducting activities
    referred to in subsection (a)--
                (1) conduct activities to enhance, expand, and improve
            nationwide COVID-19 vaccine distribution and administration,
            including activities related to distribution of ancillary
            medical products and supplies related to vaccines; and
                (2) provide technical assistance, guidance, and support to,
            and award grants or cooperative agreements to, State, local,
            Tribal, and territorial public health departments for
            enhancement of COVID-19 vaccine distribution and administration
            capabilities, including--
                        (A) the distribution and administration of vaccines
                    licensed under section 351 of the Public Health Service
                    Act (42 U.S.C. 262) or authorized under section 564 of
                    the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
                    360bbb-3) and ancillary medical products and supplies
                    related to vaccines;
                        (B) the establishment and expansion, including
                    staffing support, of community vaccination centers,
                    particularly in underserved areas;
                        (C) the deployment of mobile vaccination units,
                    particularly in underserved areas;
                        (D) information technology, standards-based data,
                    and reporting enhancements, including improvements
                    necessary to support standards-based sharing of data
                    related to vaccine distribution and vaccinations and
                    systems that enhance vaccine safety, effectiveness, and
                    uptake, particularly among underserved populations;
                        (E) facilities enhancements;
                        (F) communication with the public regarding when,
                    where, and how to receive COVID-19 vaccines; and
                        (G) transportation of individuals to facilitate
                    vaccinations, including at community vaccination
                    centers and mobile vaccination units, particularly for
                    underserved populations.
        (c) Supplemental Funding for State Vaccination Grants.--
                (1) Definitions.--In this subsection:
                        (A) Base formula.--The term ``base formula'' means
                    the allocation formula that applied to the Public
                    Health Emergency Preparedness cooperative agreement in
                    fiscal year 2020.
                        (B) Alternative allocation.--The term ``alternative
                    allocation'' means an allocation to each State,
                    territory, or locality calculated using the percentage
                    derived from the allocation received by such State,
                    territory, or locality of the aggregate amount of
                    fiscal year 2020 Public Health Emergency Preparedness
                    cooperative agreement awards under section 319C-1 of
                    the Public Health Service Act (42 U.S.C. 247d-3a).
                (2) Supplemental funding.--
                        (A) In general.--Not later than 21 days after the
                    date of enactment of this Act, the Secretary shall, out
                    of amounts described in subsection (a), provide
                    supplemental funding to any State, locality, or
                    territory that received less of the amounts that were
                    appropriated under title III of division M of Public
                    Law 116-260 for vaccination grants to be issued by the
                    Centers for Disease Control and Prevention than such
                    State, locality, or territory would have received had
                    such amounts been allocated using the alternative
                    allocation.
                        (B) Amount.--The amount of supplemental funding
                    provided under this subsection shall be equal to the
                    difference between--
                                (i) the amount the State, locality, or
                            territory received, or would receive, under the
                            base formula; and
                                (ii) the amount the State, locality, or
                            territory would receive under the alternative
                            allocation.

    SEC. 2302. FUNDING FOR VACCINE CONFIDENCE ACTIVITIES.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $1,000,000,000, to remain available until
    expended, to carry out activities, acting through the Director of the
    Centers for Disease Control and Prevention--
                (1) to strengthen vaccine confidence in the United States,
            including its territories and possessions;
                (2) to provide further information and education with
            respect to vaccines licensed under section 351 of the Public
            Health Service Act (42 U.S.C. 262) or authorized under section
            564 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C.
            360bbb-3); and
                (3) to improve rates of vaccination throughout the United
            States, including its territories and possessions, including
            through activities described in section 313 of the Public
            Health Service Act, as amended by section 311 of division BB of
            the Consolidated Appropriations Act, 2021 (Public Law 116-260).

    SEC. 2303. FUNDING FOR SUPPLY CHAIN FOR COVID-19 VACCINES,
                  THERAPEUTICS, AND MEDICAL SUPPLIES.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $6,050,000,000, to remain available until
    expended, for necessary expenses with respect to research, development,
    manufacturing, production, and the purchase of vaccines, therapeutics,
    and ancillary medical products and supplies to prevent, prepare, or
    respond to--
                (1) SARS-CoV-2 or any viral variant mutating therefrom with
            pandemic potential; and
                (2) COVID-19 or any disease with potential for creating a
            pandemic.

    SEC. 2304. FUNDING FOR COVID-19 VACCINE, THERAPEUTIC, AND DEVICE
                  ACTIVITIES AT THE FOOD AND DRUG ADMINISTRATION.

         In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $500,000,000, to remain available until
    expended, to be used for the evaluation of the continued performance,
    safety, and effectiveness, including with respect to emerging COVID-19
    variants, of vaccines, therapeutics, and diagnostics approved, cleared,
    licensed, or authorized for use for the treatment, prevention, or
    diagnosis of COVID-19; facilitation of advanced continuous
    manufacturing activities related to production of vaccines and related
    materials; facilitation and conduct of inspections related to the
    manufacturing of vaccines, therapeutics, and devices delayed or
    cancelled for reasons related to COVID-19; review of devices authorized
    for use for the treatment, prevention, or diagnosis of COVID-19; and
    oversight of the supply chain and mitigation of shortages of vaccines,
    therapeutics, and devices approved, cleared, licensed, or authorized
    for use for the treatment, prevention, or diagnosis of COVID-19 by the
    Food and Drug Administration.

    SEC. 2305. REDUCED COST-SHARING.

        (a) In General.--Section 1402 of the Patient Protection and
    Affordable Care Act is amended by redesignating subsection (f) as
    subsection (g) and by inserting after subsection (e) the following new
    subsection:
        ``(f) Special Rule for Individuals Who Receive Unemployment
    Compensation During 2021.--For purposes of this section, in the case of
    an individual who has received, or has been approved to receive,
    unemployment compensation for any week beginning during 2021, for the
    plan year in which such week begins--
                ``(1) such individual shall be treated as meeting the
            requirements of subsection (b)(2), and
                ``(2) for purposes of subsections (c) and (d), there shall
            not be taken into account any household income of the
            individual in excess of 133 percent of the poverty line for a
            family of the size involved.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to plan years beginning after December 31, 2020.

                              Subtitle E--Testing

    SEC. 2401. FUNDING FOR COVID-19 TESTING, CONTACT TRACING, AND
                  MITIGATION ACTIVITIES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $47,800,000,000,
    to remain available until expended, to carry out activities to detect,
    diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections and
    related strategies to mitigate the spread of COVID-19.
        (b) Use of Funds.--From amounts appropriated by subsection (a), the
    Secretary shall--
                (1) implement a national, evidence-based strategy for
            testing, contact tracing, surveillance, and mitigation with
            respect to SARS-CoV-2 and COVID-19, including through
            activities authorized under section 319(a) of the Public Health
            Service Act;
                (2) provide technical assistance, guidance, and support,
            and award grants or cooperative agreements to State, local, and
            territorial public health departments for activities to detect,
            diagnose, trace, and monitor SARS-CoV-2 and COVID-19 infections
            and related strategies and activities to mitigate the spread of
            COVID-19;
                (3) support the development, manufacturing, procurement,
            distribution, and administration of tests to detect or diagnose
            SARS-CoV-2 and COVID-19, including through--
                        (A) support for the development, manufacture,
                    procurement, and distribution of supplies necessary for
                    administering tests, such as personal protective
                    equipment; and
                        (B) support for the acquisition, construction,
                    alteration, or renovation of non-federally owned
                    facilities for the production of diagnostics and
                    ancillary medical products and supplies where the
                    Secretary determines that such an investment is
                    necessary to ensure the production of sufficient
                    amounts of such supplies;
                (4) establish and expand Federal, State, local, and
            territorial testing and contact tracing capabilities,
            including--
                        (A) through investments in laboratory capacity,
                    such as--
                                (i) academic and research laboratories, or
                            other laboratories that could be used for
                            processing of COVID-19 testing;
                                (ii) community-based testing sites and
                            community-based organizations; or
                                (iii) mobile health units, particularly in
                            medically underserved areas; and
                        (B) with respect to quarantine and isolation of
                    contacts;
                (5) enhance information technology, data modernization, and
            reporting, including improvements necessary to support sharing
            of data related to public health capabilities;
                (6) award grants to, or enter into cooperative agreements
            or contracts with, State, local, and territorial public health
            departments to establish, expand, and sustain a public health
            workforce; and
                (7) to cover administrative and program support costs
            necessary to conduct activities related to subparagraph (a).

    SEC. 2402. FUNDING FOR SARS-COV-2 GENOMIC SEQUENCING AND SURVEILLANCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021 out of any money
    in the Treasury not otherwise appropriated, $1,750,000,000, to remain
    available until expended, to strengthen and expand activities and
    workforce related to genomic sequencing, analytics, and disease
    surveillance.
        (b) Use of Funds.--From amounts appropriated by subsection (a), the
    Secretary, acting through the Director of the Centers for Disease
    Control and Prevention, shall--
                (1) conduct, expand, and improve activities to sequence
            genomes, identify mutations, and survey the circulation and
            transmission of viruses and other organisms, including strains
            of SARS-CoV-2;
                (2) award grants or cooperative agreements to State, local,
            Tribal, or territorial public health departments or public
            health laboratories--
                        (A) to increase their capacity to sequence genomes
                    of circulating strains of viruses and other organisms,
                    including SARS-CoV-2;
                        (B) to identify mutations in viruses and other
                    organisms, including SARS-CoV-2;
                        (C) to use genomic sequencing to identify outbreaks
                    and clusters of diseases or infections, including
                    COVID-19; and
                        (D) to develop effective disease response
                    strategies based on genomic sequencing and surveillance
                    data;
                (3) enhance and expand the informatics capabilities of the
            public health workforce; and
                (4) award grants for the construction, alteration, or
            renovation of facilities to improve genomic sequencing and
            surveillance capabilities at the State and local level.

    SEC. 2403. FUNDING FOR GLOBAL HEALTH.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any amounts in the
    Treasury not otherwise appropriated, $750,000,000, to remain available
    until expended, for activities to be conducted acting through the
    Director of the Centers for Disease Control and Prevention to combat
    SARS-CoV-2, COVID-19, and other emerging infectious disease threats
    globally, including efforts related to global health security, global
    disease detection and response, global health protection, global
    immunization, and global coordination on public health.

    SEC. 2404. FUNDING FOR DATA MODERNIZATION AND FORECASTING CENTER.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $500,000,000, to remain available until
    expended, for activities to be conducted acting through the Director of
    the Centers for Disease Control and Prevention to support public health
    data surveillance and analytics infrastructure modernization
    initiatives at the Centers for Disease Control and Prevention, and
    establish, expand, and maintain efforts to modernize the United States
    disease warning system to forecast and track hotspots for COVID-19, its
    variants, and emerging biological threats, including academic and
    workforce support for analytics and informatics infrastructure and data
    collection systems.

                      Subtitle F--Public Health Workforce

    SEC. 2501. FUNDING FOR PUBLIC HEALTH WORKFORCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,660,000,000,
    to remain available until expended, to carry out activities related to
    establishing, expanding, and sustaining a public health workforce,
    including by making awards to State, local, and territorial public
    health departments.
        (b) Use of Funds for Public Health Departments.--Amounts made
    available to an awardee pursuant to subsection (a) shall be used for
    the following:
                (1) Costs, including wages and benefits, related to the
            recruiting, hiring, and training of individuals--
                        (A) to serve as case investigators, contact
                    tracers, social support specialists, community health
                    workers, public health nurses, disease intervention
                    specialists, epidemiologists, program managers,
                    laboratory personnel, informaticians, communication and
                    policy experts, and any other positions as may be
                    required to prevent, prepare for, and respond to COVID-
                    19; and
                        (B) who are employed by--
                                (i) the State, territorial, or local public
                            health department involved; or
                                (ii) a nonprofit private or public
                            organization with demonstrated expertise in
                            implementing public health programs and
                            established relationships with such State,
                            territorial, or local public health
                            departments, particularly in medically
                            underserved areas.
                (2) Personal protective equipment, data management and
            other technology, or other necessary supplies.
                (3) Administrative costs and activities necessary for
            awardees to implement activities funded under this section.
                (4) Subawards from recipients of awards under subsection
            (a) to local health departments for the purposes of the
            activities funded under this section.

    SEC. 2502. FUNDING FOR MEDICAL RESERVE CORPS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $100,000,000, to remain available until
    expended, for carrying out section 2813 of the Public Health Service
    Act (42 U.S.C. 300hh-15).

                     Subtitle G--Public Health Investments

    SEC. 2601. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    subtitle referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $7,600,000,000,
    to remain available until expended, for necessary expenses for awarding
    grants and cooperative agreements under section 330 of the Public
    Health Service Act (42 U.S.C. 254b) to be awarded without regard to the
    time limitation in subsection (e)(3) and subsections (e)(6)(A)(iii),
    (e)(6)(B)(iii), and (r)(2)(B) of such section 330, and for necessary
    expenses for awarding grants to Federally qualified health centers, as
    described in section 1861(aa)(4)(B) of the Social Security Act (42
    U.S.C.1395x(aa)(4)(B)), and for awarding grants or contracts to Papa
    Ola Lokahi and to qualified entities under sections 4 and 6 of the
    Native Hawaiian Health Care Improvement Act (42 U.S.C. 11703, 11705).
    Of the total amount appropriated by the preceding sentence, not less
    than $20,000,000 shall be for grants or contracts to Papa Ola Lokahi
    and to qualified entities under sections 4 and 6 of the Native Hawaiian
    Health Care Improvement Act (42 U.S.C. 11703, 11705).
        (b) Use of Funds.--Amounts made available to an awardee pursuant to
    subsection (a) shall be used--
                (1) to plan, prepare for, promote, distribute, administer,
            and track COVID-19 vaccines, and to carry out other vaccine-
            related activities;
                (2) to detect, diagnose, trace, and monitor COVID-19
            infections and related activities necessary to mitigate the
            spread of COVID-19, including activities related to, and
            equipment or supplies purchased for, testing, contact tracing,
            surveillance, mitigation, and treatment of COVID-19;
                (3) to purchase equipment and supplies to conduct mobile
            testing or vaccinations for COVID-19, to purchase and maintain
            mobile vehicles and equipment to conduct such testing or
            vaccinations, and to hire and train laboratory personnel and
            other staff to conduct such mobile testing or vaccinations,
            particularly in medically underserved areas;
                (4) to establish, expand, and sustain the health care
            workforce to prevent, prepare for, and respond to COVID-19, and
            to carry out other health workforce-related activities;
                (5) to modify, enhance, and expand health care services and
            infrastructure; and
                (6) to conduct community outreach and education activities
            related to COVID-19.
        (c) Past Expenditures.--An awardee may use amounts awarded pursuant
    to subsection (a) to cover the costs of the awardee carrying out any of
    the activities described in subsection (b) during the period beginning
    on the date of the declaration of a public health emergency by the
    Secretary under section 319 of the Public Health Service Act (42 U.S.C.
    247d) on January 31, 2020, with respect to COVID-19 and ending on the
    date of such award.

    SEC. 2602. FUNDING FOR NATIONAL HEALTH SERVICE CORPS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $800,000,000, to remain
    available until expended, for carrying out sections 338A, 338B, and
    338I of the Public Health Service Act (42 U.S.C. 254l, 254l-1, 254q-1)
    with respect to the health workforce.
        (b) State Loan Repayment Programs.--
                (1) In general.--Of the amount made available pursuant to
            subsection (a), $100,000,000 shall be made available for
            providing primary health services through grants to States
            under section 338I(a) of the Public Health Service Act (42
            U.S.C. 254q-1(a)).
                (2) Conditions.--With respect to grants described in
            paragraph (1) using funds made available under such paragraph:
                        (A) Section 338I(b) of the Public Health Service
                    Act (42 U.S.C. 254q-1(b)) shall not apply.
                        (B) Notwithstanding section 338I(d)(2) of the
                    Public Health Service Act (42 U.S.C. 254q-1(d)(2)), not
                    more than 10 percent of an award to a State from such
                    amounts, may be used by the State for costs of
                    administering the State loan repayment program.

    SEC. 2603. FUNDING FOR NURSE CORPS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $200,000,000, to remain available until
    expended, for carrying out section 846 of the Public Health Service Act
    (42 U.S.C. 297n).

    SEC. 2604. FUNDING FOR TEACHING HEALTH CENTERS THAT OPERATE GRADUATE
                  MEDICAL EDUCATION.

        (a) In General.--In addition to amounts otherwise available, and
    notwithstanding the capped amount referenced in sections 340H(b)(2) and
    340H(d)(2) of the Public Health Service Act (42 U.S.C. 256h(b)(2) and
    (d)(2)), there is appropriated to the Secretary for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $330,000,000, to remain available until September 30, 2023, for the
    program of payments to teaching health centers that operate graduate
    medical education under section 340H of the Public Health Service Act
    (42 U.S.C. 256h) and for teaching health center development grants
    authorized under section 749A of the Public Health Service Act (42
    U.S.C. 293l-1).
        (b) Use of Funds.--Amounts made available pursuant to subsection
    (a) shall be used for the following activities:
                (1) For making payments to establish new approved graduate
            medical residency training programs pursuant to section
            340H(a)(1)(C) of the Public Health Service Act (42 U.S.C.
            256h(a)(1)(C)).
                (2) To provide an increase to the per resident amount
            described in section 340H(a)(2) of the Public Health Service
            Act (42 U.S.C. 256h(a)(2)) of $10,000.
                (3) For making payments under section 340H(a)(1)(A) of the
            Public Health Service Act (42 U.S.C. 256h(a)(1)(A))) to
            qualified teaching health centers for maintenance of filled
            positions at existing approved graduate medical residency
            training programs.
                (4) For making payments under section 340H(a)(1)(B) of the
            Public Health Service Act (42 U.S.C. 256h(a)(1)(B)) for the
            expansion of existing approved graduate medical residency
            training programs.
                (5) For making awards under section 749A of the Public
            Health Service Act (42 U.S.C. 293l-1) to teaching health
            centers for the purpose of establishing new accredited or
            expanded primary care residency programs.
                (6) To cover administrative costs and activities necessary
            for qualified teaching health centers receiving payments under
            section 340H of the Public Health Service Act (42 U.S.C. 256h)
            to carry out activities under such section.

    SEC. 2605. FUNDING FOR FAMILY PLANNING.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $50,000,000, to remain available until
    expended, for necessary expenses for making grants and contracts under
    section 1001 of the Public Health Service Act (42 U.S.C. 300).

              Subtitle H--Mental Health and Substance Use Disorder

    SEC. 2701. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH
                  SERVICES.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Health and Human Services (in this subtitle
    referred to as the ``Secretary'') for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $1,500,000,000, to
    remain available until expended, for carrying out subpart I of part B
    of title XIX of the Public Health Service Act (42 U.S.C. 300x et seq.),
    subpart III of part B of title XIX of such Act (42 U.S.C. 300x-51 et
    seq.), and section 505(c) of such Act (42 U.S.C. 290aa-4(c)) with
    respect to mental health. Notwithstanding section 1952 of the Public
    Health Service Act (42 U.S.C. 300x-62), any amount awarded to a State
    out of amounts appropriated by this section shall be expended by the
    State by September 30, 2025.

    SEC. 2702. FUNDING FOR BLOCK GRANTS FOR PREVENTION AND TREATMENT OF
                  SUBSTANCE ABUSE.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $1,500,000,000, to remain available until
    expended, for carrying out subpart II of part B of title XIX of the
    Public Health Service Act (42 U.S.C. 300x-21 et seq.), subpart III of
    part B of title XIX of such Act (42 U.S.C. 300x-51 et seq.), section
    505(d) of such Act (42 U.S.C. 290aa-4(d)) with respect to substance
    abuse, and section 515(d) of such Act (42 U.S.C. 290bb-21(d)).
    Notwithstanding section 1952 of the Public Health Service Act (42
    U.S.C. 300x-62), any amount awarded to a State out of amounts
    appropriated by this section shall be expended by the State by
    September 30, 2025.

    SEC. 2703. FUNDING FOR MENTAL HEALTH AND SUBSTANCE USE DISORDER
                  TRAINING FOR HEALTH CARE PROFESSIONALS,
                  PARAPROFESSIONALS, AND PUBLIC SAFETY OFFICERS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $80,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funding.--The Secretary, acting through the
    Administrator of the Health Resources and Services Administration,
    shall, taking into consideration the needs of rural and medically
    underserved communities, use amounts appropriated by subsection (a) to
    award grants or contracts to health professions schools, academic
    health centers, State or local governments, Indian Tribes and Tribal
    organizations, or other appropriate public or private nonprofit
    entities (or consortia of entities, including entities promoting
    multidisciplinary approaches), to plan, develop, operate, or
    participate in health professions and nursing training activities for
    health care students, residents, professionals, paraprofessionals,
    trainees, and public safety officers, and employers of such
    individuals, in evidence-informed strategies for reducing and
    addressing suicide, burnout, mental health conditions, and substance
    use disorders among health care professionals.

    SEC. 2704. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING
                  HEALTHY WORK CONDITIONS AND USE OF MENTAL HEALTH AND
                  SUBSTANCE USE DISORDER SERVICES BY HEALTH CARE
                  PROFESSIONALS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $20,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Director of
    the Centers for Disease Control and Prevention and in consultation with
    the medical professional community, shall use amounts appropriated by
    subsection (a) to carry out a national evidence-based education and
    awareness campaign directed at health care professionals and first
    responders (such as emergency medical service providers), and employers
    of such professionals and first responders. Such awareness campaign
    shall--
                (1) encourage primary prevention of mental health
            conditions and substance use disorders and secondary and
            tertiary prevention by encouraging health care professionals to
            seek support and treatment for their own mental health and
            substance use concerns; and
                (2) help such professionals to identify risk factors in
            themselves and others and respond to such risks.

    SEC. 2705. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE
                  MENTAL HEALTH AMONG THEIR HEALTH PROFESSIONAL WORKFORCE.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $40,000,000, to remain
    available until expended, for the purpose described in subsection (b).
        (b) Use of Funds.--The Secretary, acting through the Administrator
    of the Health Resources and Services Administration, shall, taking into
    consideration the needs of rural and medically underserved communities,
    use amounts appropriated by subsection (a) to award grants or contracts
    to entities providing health care, including health care providers
    associations and Federally qualified health centers, to establish,
    enhance, or expand evidence-informed programs or protocols to promote
    mental health among their providers, other personnel, and members.

    SEC. 2706. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL SUBSTANCE USE
                  DISORDER SERVICES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $30,000,000, to remain
    available until expended, to carry out the purpose described in
    subsection (b).
        (b) Use of Funds.--
                (1) In general.--The Secretary, acting through the
            Assistant Secretary for Mental Health and Substance Use and in
            consultation with the Director of the Centers for Disease
            Control and Prevention, shall award grants to support States;
            local, Tribal, and territorial governments; Tribal
            organizations; nonprofit community-based organizations; and
            primary and behavioral health organizations to support
            community-based overdose prevention programs, syringe services
            programs, and other harm reduction services.
                (2) Use of grant funds.--Grant funds awarded under this
            section to eligible entities shall be used for preventing and
            controlling the spread of infectious diseases and the
            consequences of such diseases for individuals with substance
            use disorder, distributing opioid overdose reversal medication
            to individuals at risk of overdose, connecting individuals at
            risk for, or with, a substance use disorder to overdose
            education, counseling, and health education, and encouraging
            such individuals to take steps to reduce the negative personal
            and public health impacts of substance use or misuse.

    SEC. 2707. FUNDING FOR COMMUNITY-BASED FUNDING FOR LOCAL BEHAVIORAL
                  HEALTH NEEDS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $50,000,000, to remain
    available until expended, to carry out the purpose described in
    subsection (b).
        (b) Use of Funds.--
                (1) In general.--The Secretary, acting through the
            Assistant Secretary for Mental Health and Substance Use, shall
            award grants to State, local, Tribal, and territorial
            governments, Tribal organizations, nonprofit community-based
            entities, and primary care and behavioral health organizations
            to address increased community behavioral health needs worsened
            by the COVID-19 public health emergency.
                (2) Use of grant funds.--Grant funds awarded under this
            section to eligible entities shall be used for promoting care
            coordination among local entities; training the mental and
            behavioral health workforce, relevant stakeholders, and
            community members; expanding evidence-based integrated models
            of care; addressing surge capacity for mental and behavioral
            health needs; providing mental and behavioral health services
            to individuals with mental health needs (including co-occurring
            substance use disorders) as delivered by behavioral and mental
            health professionals utilizing telehealth services; and
            supporting, enhancing, or expanding mental and behavioral
            health preventive and crisis intervention services.

    SEC. 2708. FUNDING FOR THE NATIONAL CHILD TRAUMATIC STRESS NETWORK.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $10,000,000, to remain available until
    expended, for carrying out section 582 of the Public Health Service Act
    (42 U.S.C. 290hh-1) with respect to addressing the problem of high-risk
    or medically underserved persons who experience violence-related
    stress.

    SEC. 2709. FUNDING FOR PROJECT AWARE.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $30,000,000, to remain available until
    expended, for carrying out section 520A of the Public Health Service
    Act (42 U.S.C. 290bb-32) with respect to advancing wellness and
    resiliency in education.

    SEC. 2710. FUNDING FOR YOUTH SUICIDE PREVENTION.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $20,000,000, to remain available until
    expended, for carrying out sections 520E and 520E-2 of the Public
    Health Service Act (42 U.S.C. 290bb-36, 290bb-36b).

    SEC. 2711. FUNDING FOR BEHAVIORAL HEALTH WORKFORCE EDUCATION AND
                  TRAINING.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $100,000,000, to remain available until
    expended, for carrying out section 756 of the Public Health Service Act
    (42 U.S.C. 294e-1).

    SEC. 2712. FUNDING FOR PEDIATRIC MENTAL HEALTH CARE ACCESS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $80,000,000, to remain available until
    expended, for carrying out section 330M of the Public Health Service
    Act (42 U.S.C. 254c-19).

    SEC. 2713. FUNDING FOR EXPANSION GRANTS FOR CERTIFIED COMMUNITY
                  BEHAVIORAL HEALTH CLINICS.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary, acting through the Assistant Secretary for Mental
    Health and Substance Use, for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $420,000,000, to remain available
    until expended, for grants to communities and community organizations
    that meet the criteria for Certified Community Behavioral Health
    Clinics pursuant to section 223(a) of the Protecting Access to Medicare
    Act of 2014 (42 U.S.C. 1396a note).

                       Subtitle I--Exchange Grant Program

    SEC. 2801. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION.

        (a) In General.--Out of funds appropriated under subsection (b),
    the Secretary of Health and Human Services (in this subtitle referred
    to as the ``Secretary'') shall award grants to each American Health
    Benefits Exchange established under section 1311(b) of the Patient
    Protection and Affordable Care Act (42 U.S.C. 18031(b)) (other than an
    Exchange established by the Secretary under section 1321(c) of such Act
    (42 U.S.C. 18041(c))) that submits to the Secretary an application at
    such time and in such manner, and containing such information, as
    specified by the Secretary, for purposes of enabling such Exchange to
    modernize or update any system, program, or technology utilized by such
    Exchange to ensure such Exchange is compliant with all applicable
    requirements.
        (b) Funding.--In addition to amounts otherwise available, there is
    appropriated, for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $20,000,000, to remain available until
    September 30, 2022, for carrying out this section.

                Subtitle J--Continued Assistance to Rail Workers

    SEC. 2901. ADDITIONAL ENHANCED BENEFITS UNDER THE RAILROAD UNEMPLOYMENT
                  INSURANCE ACT.

        (a) In General.--Section 2(a)(5)(A) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(a)(5)(A)) is amended--
                (1) in the first sentence--
                        (A) by striking ``March 14, 2021'' and inserting
                    ``September 6, 2021'';
                        (B) by striking ``or July 1, 2020'' and inserting
                    ``July 1, 2020, or July 1, 2021''; and
                (2) in the fourth sentence, by striking ``March 14, 2021''
            and inserting ``September 6, 2021''.
        (b) Clarification on Authority to Use Funds.--Funds appropriated
    under subparagraph (B) of section 2(a)(5) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(a)(5)) shall be available to cover the
    cost of recovery benefits provided under such section 2(a)(5) by reason
    of the amendments made by subsection (a) as well as to cover the cost
    of such benefits provided under such section 2(a)(5) as in effect on
    the day before the date of enactment of this Act.

    SEC. 2902. EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD
                  UNEMPLOYMENT INSURANCE ACT.

        (a) In General.--Section 2(c)(2)(D) of the Railroad Unemployment
    Insurance Act (45 U.S.C. 352(c)(2)(D)) is amended--
                (1) in clause (i)--
                        (A) in subclause (I), by striking ``185 days'' and
                    inserting ``330 days'';
                        (B) in subclause (II),
                                (i) by striking ``19 consecutive 14-day
                            periods'' and inserting ``33 consecutive 14-day
                            periods''; and
                                (ii) by striking ``6 consecutive 14-day
                            periods'' and inserting ``20 consecutive 14-day
                            periods'';
                (2) in clause (ii)--
                        (A) by striking ``120 days of unemployment'' and
                    inserting ``265 days of unemployment'';
                        (B) by striking ``12 consecutive 14-day periods''
                    and inserting ``27 consecutive 14-day periods''; and
                        (C) by striking ``6 consecutive 14-day periods''
                    and inserting ``20 consecutive 14-day periods'';
                (3) in clause (iii)--
                        (A) by striking ``June 30, 2021'' and inserting
                    ``June 30, 2022''; and
                        (B) by striking ``the provisions of clauses (i) and
                    (ii) shall not apply to any employee whose extended
                    benefit period under subparagraph (B) begins after
                    March 14, 2021, and shall not apply to any employee
                    with respect to any registration period beginning after
                    April 5, 2021.'' and inserting ``the provisions of
                    clauses (i) and (ii) shall not apply to any employee
                    with respect to any registration period beginning after
                    September 6, 2021.''; and
                (4) in clause (v), by adding at the end the following: ``In
            addition to the amount appropriated by the preceding two
            sentences, out of any funds in the Treasury not otherwise
            appropriated, there are appropriated $2,000,000 to cover the
            cost of additional extended unemployment benefits provided
            under this subparagraph, to remain available until expended.''.
        (b) Clarification on Authority to Use Funds.--Funds appropriated
    under the first, second, or third sentence of clause (v) of section
    2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be
    available to cover the cost of additional extended unemployment
    benefits provided under such section 2(c)(2)(D) by reason of the
    amendments made by subsection (a) as well as to cover the cost of such
    benefits provided under such section 2(c)(2)(D) as in effect on the day
    before the date of enactment of this Act.

    SEC. 2903. EXTENSION OF WAIVER OF THE 7-DAY WAITING PERIOD FOR BENEFITS
                  UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT.

        (a) In General.--Section 2112(a) of the CARES Act (15 U.S.C.
    9030(a)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Clarification on Authority To Use Funds.--Funds appropriated
    under section 2112(c) of the CARES Act (15 U.S.C. 9030(c)) shall be
    available to cover the cost of additional benefits payable due to
    section 2112(a) of such Act by reason of the amendments made by
    subsection (a) as well as to cover the cost of such benefits payable
    due to such section 2112(a) as in effect on the day before the date of
    enactment of this Act.

    SEC. 2904. RAILROAD RETIREMENT BOARD AND OFFICE OF THE INSPECTOR
                  GENERAL FUNDING.

        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
                (1) $27,975,000, to remain available until expended, for
            the Railroad Retirement Board, to prevent, prepare for, and
            respond to coronavirus, of which--
                        (A) $6,800,000 shall be for additional hiring and
                    overtime bonuses as needed to administer the Railroad
                    Unemployment Insurance Act; and
                        (B) $21,175,000 shall be to supplement, not
                    supplant, existing resources devoted to operations and
                    improvements for the Information Technology Investment
                    Initiatives of the Railroad Retirement Board; and
                (2) $500,000, to remain available until expended, for the
            Railroad Retirement Board Office of Inspector General for
            audit, investigatory and review activities.

                        Subtitle K--Ratepayer Protection

    SEC. 2911. FUNDING FOR LIHEAP.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any amounts in the Treasury not otherwise
    appropriated, $4,500,000,000, to remain available through September 30,
    2022, for additional funding to provide payments under section 2602(b)
    of the Low-Income Home Energy Assistance Act of 1981 (42 U.S.C.
    8621(b)), except that--
                (1) $2,250,000,000 of such amounts shall be allocated as
            though the total appropriation for such payments for fiscal
            year 2021 was less than $1,975,000,000; and
                (2) section 2607(b)(2)(B) of such Act (42 U.S.C.
            8626(b)(2)(B)) shall not apply to funds appropriated under this
            section for fiscal year 2021.

    SEC. 2912. FUNDING FOR WATER ASSISTANCE PROGRAM.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services (in this
    section referred to as the ``Secretary'') for fiscal year 2021, out of
    any amounts in the Treasury not otherwise appropriated, $500,000,000,
    to remain available until expended, for grants to States and Indian
    Tribes to assist low-income households, particularly those with the
    lowest incomes, that pay a high proportion of household income for
    drinking water and wastewater services, by providing funds to owners or
    operators of public water systems or treatment works to reduce
    arrearages of and rates charged to such households for such services.
        (b) Allotment.--The Secretary shall--
                (1) allot amounts appropriated in this section to a State
            or Indian Tribe based on--
                        (A) the percentage of households in the State, or
                    under the jurisdiction of the Indian Tribe, with income
                    equal or less than 150 percent of the Federal poverty
                    line; and
                        (B) the percentage of households in the State, or
                    under the jurisdiction of the Indian Tribe, that spend
                    more than 30 percent of monthly income on housing; and
                (2) reserve up to 3 percent of the amount appropriated in
            this section for Indian Tribes and tribal organizations.
        (c) Definition.--In this section, the term ``State'' means each of
    the 50 States of the United States, the District of Columbia, the
    Commonwealth of Puerto Rico, American Samoa, Guam, the United States
    Virgin Islands, and the Commonwealth of the Northern Mariana Islands.

    Subtitle L--Assistance for Older Americans, Grandfamilies, and Kinship
                                    Families

    SEC. 2921. SUPPORTING OLDER AMERICANS AND THEIR FAMILIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $1,434,000,000, to remain
    available until expended, to carry out the Older Americans Act of 1965.
        (b) Allocation of Amounts.--Amounts made available by subsection
    (a) shall be available as follows:
                (1) $750,000,000 shall be available to carry out part C of
            title III of such Act.
                (2) $25,000,000 shall be available to carry out title VI of
            such Act, including part C of such title.
                (3) $460,000,000 shall be available to carry out part B of
            title III of such Act, including for--
                        (A) supportive services of the types made available
                    for fiscal year 2020;
                        (B) efforts related to COVID-19 vaccination
                    outreach, including education, communication,
                    transportation, and other activities to facilitate
                    vaccination of older individuals; and
                        (C) prevention and mitigation activities related to
                    COVID-19 focused on addressing extended social
                    isolation among older individuals, including activities
                    for investments in technological equipment and
                    solutions or other strategies aimed at alleviating
                    negative health effects of social isolation due to
                    long-term stay-at-home recommendations for older
                    individuals for the duration of the COVID-19 public
                    health emergency.
                (4) $44,000,000 shall be available to carry out part D of
            title III of such Act.
                (5) $145,000,000 shall be available to carry out part E of
            title III of such Act.
                (6) $10,000,000 shall be available to carry out the long-
            term care ombudsman program under title VII of such Act.

    SEC. 2922. NATIONAL TECHNICAL ASSISTANCE CENTER ON GRANDFAMILIES AND
                  KINSHIP FAMILIES.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Secretary of Health and Human Services for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $10,000,000, to remain available through September 30,
    2025, for the Secretary, acting through the Administrator of the
    Administration for Community Living, to establish, directly or through
    grants or contracts, a National Technical Assistance Center on
    Grandfamilies and Kinship Families (in this section referred to as the
    ``Center'') to provide training, technical assistance, and resources
    for government programs, nonprofit and other community-based
    organizations, and Indian Tribes, Tribal organizations, and urban
    Indian organizations, that serve grandfamilies and kinship families to
    support the health and well-being of members of grandfamilies and
    kinship families, including caregivers, children, and their parents.
    The Center shall focus primarily on serving grandfamilies and kinship
    families in which the primary caregiver is an adult age 55 or older, or
    the child has one or more disabilities.
        (b) Activities of the Center.--The Center shall--
                (1) engage experts to stimulate the development of new and
            identify existing evidence-based, evidence-informed, and
            exemplary practices or programs related to health promotion
            (including mental health and substance use disorder treatment),
            education, nutrition, housing, financial needs, legal issues,
            disability self-determination, caregiver support, and other
            issues to help serve caregivers, children, and their parents in
            grandfamilies and kinship families;
                (2) encourage and support the implementation of the
            evidence-based, evidence-informed, and exemplary practices or
            programs identified under paragraph (1) to support
            grandfamilies and kinship families and to promote coordination
            of services for grandfamilies and kinship families across
            systems that support them;
                (3) facilitate learning across States, territories, Indian
            Tribes, Tribal organizations, and urban Indian organizations
            for providing technical assistance, resources, and training
            related to issues described in paragraph (1) to individuals and
            entities across systems that directly work with grandfamilies
            and kinship families;
                (4) help government programs, nonprofit and other
            community-based organizations, and Indian Tribes, Tribal
            organizations, and urban Indian organizations, serving
            grandfamilies and kinship families, to plan and coordinate
            responses to assist grandfamilies and kinship families during
            national, State, Tribal, territorial, and local emergencies and
            disasters; and
                (5) assist government programs, and nonprofit and other
            community-based organizations, in promoting equity and
            implementing culturally and linguistically appropriate
            approaches as the programs and organizations serve
            grandfamilies and kinship families.

          TITLE III--COMMITTEE ON BANKING, HOUSING, AND URBAN AFFAIRS

                   Subtitle A--Defense Production Act of 1950

    SEC. 3101. COVID-19 EMERGENCY MEDICAL SUPPLIES ENHANCEMENT.

        (a) Supporting Enhanced Use of the Defense Production Act of
    1950.--In addition to funds otherwise available, there is appropriated,
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $10,000,000,000, to remain available until September 30,
    2025, to carry out titles I, III, and VII of such Act in accordance
    with subsection (b).
        (b) Medical Supplies and Equipment.--
                (1) Testing, ppe, vaccines, and other materials.--Except as
            provided in paragraph (2), amounts appropriated in subsection
            (a) shall be used for the purchase, production (including the
            construction, repair, and retrofitting of government-owned or
            private facilities as necessary), or distribution of medical
            supplies and equipment (including durable medical equipment)
            related to combating the COVID-19 pandemic, including--
                        (A) in vitro diagnostic products for the detection
                    of SARS-CoV-2 or the diagnosis of the virus that causes
                    COVID-19, and the reagents and other materials
                    necessary for producing, conducting, or administering
                    such products, and the machinery, equipment, laboratory
                    capacity, or other technology necessary to produce such
                    products;
                        (B) face masks and personal protective equipment,
                    including face shields, nitrile gloves, N-95 filtering
                    facepiece respirators, and any other masks or equipment
                    (including durable medical equipment) needed to respond
                    to the COVID-19 pandemic, and the materials, machinery,
                    additional manufacturing lines or facilities, or other
                    technology necessary to produce such equipment; and
                        (C) drugs, devices, and biological products that
                    are approved, cleared, licensed, or authorized for use
                    in treating or preventing COVID-19 and symptoms related
                    to COVID-19, and any materials, manufacturing
                    machinery, additional manufacturing or fill-finish
                    lines or facilities, technology, or equipment
                    (including durable medical equipment) necessary to
                    produce or use such drugs, biological products, or
                    devices (including syringes, vials, or other supplies
                    or equipment related to delivery, distribution, or
                    administration).
                (2) Responding to public health emergencies.--After
            September 30, 2022, amounts appropriated in subsection (a) may
            be used for any activity authorized by paragraph (1), or any
            other activity necessary to meet critical public health needs
            of the United States, with respect to any pathogen that the
            President has determined has the potential for creating a
            public health emergency.

                         Subtitle B--Housing Provisions

    SEC. 3201. EMERGENCY RENTAL ASSISTANCE.

        (a) Funding.--
                (1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Secretary of the
            Treasury for fiscal year 2021, out of any money in the Treasury
            not otherwise appropriated, $21,550,000,000, to remain
            available until September 30, 2027, for making payments to
            eligible grantees under this section--
                (2) Reservation of funds.--Of the amount appropriated under
            paragraph (1), the Secretary shall reserve--
                        (A) $305,000,000 for making payments under this
                    section to the Commonwealth of Puerto Rico, the United
                    States Virgin Islands, Guam, the Commonwealth of the
                    Northern Mariana Islands, and American Samoa;
                        (B) $30,000,000 for costs of the Secretary for the
                    administration of emergency rental assistance programs
                    and technical assistance to recipients of any grants
                    made by the Secretary to provide financial and other
                    assistance to renters;
                        (C) $3,000,000 for administrative expenses of the
                    Inspector General relating to oversight of funds
                    provided in this section; and
                        (D) $2,500,000,000 for payments to high-need
                    grantees as provided in this section.
        (b) Allocation of Funds to Eligible Grantees.--
                (1) Allocation for states and units of local government.--
                        (A) In general.--The amount appropriated under
                    paragraph (1) of subsection (a) that remains after the
                    application of paragraph (2) of such subsection shall
                    be allocated to eligible grantees described in
                    subparagraphs (A) and (B) of subsection (f)(1) in the
                    same manner as the amount appropriated under section
                    501 of subtitle A of title V of division N of the
                    Consolidated Appropriations Act, 2021 (Public Law 116-
                    260) is allocated to States and units of local
                    government under subsection (b)(1) of such section,
                    except that section 501(b) of such subtitle A shall be
                    applied--
                                (i) without regard to clause (i) of
                            paragraph (1)(A);
                                (ii) by deeming the amount appropriated
                            under paragraph (1) of subsection (a) of this
                            Act that remains after the application of
                            paragraph (2) of such subsection to be the
                            amount deemed to apply for purposes of applying
                            clause (ii) of section 501(b)(1)(A) of such
                            subtitle A;
                                (iii) by substituting ``$152,000,000'' for
                            ``$200,000,000'' each place such term appears;
                                (iv) in subclause (I) of such section
                            501(b)(1)(A)(v), by substituting ``under
                            section 3201 of the American Rescue Plan Act of
                            2021'' for ``under section 501 of subtitle A of
                            title V of division N of the Consolidated
                            Appropriations Act, 2021''; and
                                (v) in subclause (II) of such section
                            501(b)(1)(A)(v), by substituting ``local
                            government elects to receive funds from the
                            Secretary under section 3201 of the American
                            Rescue Plan Act of 2021 and will use the funds
                            in a manner consistent with such section'' for
                            ``local government elects to receive funds from
                            the Secretary under section 501 of subtitle A
                            of title V of division N of the Consolidated
                            Appropriations Act, 2021 and will use the funds
                            in a manner consistent with such section''.
                        (B) Pro rata adjustment.--The Secretary shall make
                    pro rata adjustments in the amounts of the allocations
                    determined under subparagraph (A) of this paragraph for
                    entities described in such subparagraph as necessary to
                    ensure that the total amount of allocations made
                    pursuant to such subparagraph does not exceed the
                    remainder appropriated amount described in such
                    subparagraph.
                (2) Allocations for territories.--The amount reserved under
            subsection (a)(2)(A) shall be allocated to eligible grantees
            described in subsection (f)(1)(C) in the same manner as the
            amount appropriated under section 501(a)(2)(A) of subtitle A of
            title V of division N of the Consolidated Appropriations Act,
            2021 (Public Law 116-260) is allocated under section 501(b)(3)
            of such subtitle A to eligible grantees described under
            subparagraph (C) of such section 501(b)(3), except that section
            501(b)(3) of such subtitle A shall be applied--
                        (A) in subparagraph (A), by inserting ``of section
                    3201 of the American Rescue Plan Act of 2021'' after
                    ``the amount reserved under subsection (a)(2)(A)''; and
                        (B) in clause (i) of subparagraph (B), by
                    substituting ``the amount equal to 0.3 percent of the
                    amount appropriated under subsection (a)(1)'' with
                    ``the amount equal to 0.3 percent of the amount
                    appropriated under subsection (a)(1) of section 3201 of
                    the American Rescue Plan Act of 2021''.
                (3) High-need grantees.--The Secretary shall allocate funds
            reserved under subsection (a)(2)(D) to eligible grantees with a
            high need for assistance under this section, with the number of
            very low-income renter households paying more than 50 percent
            of income on rent or living in substandard or overcrowded
            conditions, rental market costs, and change in employment since
            February 2020 used as the factors for allocating funds.
        (c) Payment Schedule.--
                (1) In general.--The Secretary shall pay all eligible
            grantees not less than 40 percent of each such eligible
            grantee's total allocation provided under subsection (b) within
            60 days of enactment of this Act.
                (2) Subsequent payments.--The Secretary shall pay to
            eligible grantees additional amounts in tranches up to the full
            amount of each such eligible grantee's total allocation in
            accordance with a procedure established by the Secretary,
            provided that any such procedure established by the Secretary
            shall require that an eligible grantee must have obligated not
            less than 75 percent of the funds already disbursed by the
            Secretary pursuant to this section prior to disbursement of
            additional amounts.
        (d) Use of Funds.--
                (1) In general.--An eligible grantee shall only use the
            funds provided from payments made under this section as
            follows:
                        (A) Financial assistance.--
                                (i) In general.--Subject to clause (ii) of
                            this subparagraph, funds received by an
                            eligible grantee from payments made under this
                            section shall be used to provide financial
                            assistance to eligible households, not to
                            exceed 18 months, including the payment of--
                                        (I) rent;
                                        (II) rental arrears;
                                        (III) utilities and home energy
                                    costs;
                                        (IV) utilities and home energy
                                    costs arrears; and
                                        (V) other expenses related to
                                    housing, as defined by the Secretary.
                                (ii) Limitation.--The aggregate amount of
                            financial assistance an eligible household may
                            receive under this section, when combined with
                            financial assistance provided under section 501
                            of subtitle A of title V of division N of the
                            Consolidated Appropriations Act, 2021 (Public
                            Law 116-260), shall not exceed 18 months.
                        (B) Housing stability services.--Not more than 10
                    percent of funds received by an eligible grantee from
                    payments made under this section may be used to provide
                    case management and other services intended to help
                    keep households stably housed.
                        (C) Administrative costs.--Not more than 15 percent
                    of the total amount paid to an eligible grantee under
                    this section may be used for administrative costs
                    attributable to providing financial assistance, housing
                    stability services, and other affordable rental housing
                    and eviction prevention activities, including for data
                    collection and reporting requirements related to such
                    funds.
                        (D) Other affordable rental housing and eviction
                    prevention activities.--An eligible grantee may use any
                    funds from payments made under this section that are
                    unobligated on October 1, 2022, for purposes in
                    addition to those specified in this paragraph, provided
                    that--
                                (i) such other purposes are affordable
                            rental housing and eviction prevention
                            purposes, as defined by the Secretary, serving
                            very low-income families (as such term is
                            defined in section 3(b) of the United States
                            Housing Act of 1937 (42 U.S.C. 1437a(b))); and
                                (ii) prior to obligating any funds for such
                            purposes, the eligible grantee has obligated
                            not less than 75 percent of the total funds
                            allocated to such eligible grantee in
                            accordance with this section.
                (2) Distribution of assistance.--Amounts appropriated under
            subsection (a)(1) of this section shall be subject to the same
            terms and conditions that apply under paragraph (4) of section
            501(c) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) to
            amounts appropriated under subsection (a)(1) of such section
            501.
        (e) Reallocation of Funds.--
                (1) In general.--Beginning March 31, 2022, the Secretary
            shall reallocate funds allocated to eligible grantees in
            accordance with subsection (b) but not yet paid in accordance
            with subsection (c)(2) according to a procedure established by
            the Secretary.
                (2) Eligibility for reallocated funds.--The Secretary shall
            require an eligible grantee to have obligated 50 percent of the
            total amount of funds allocated to such eligible grantee under
            subsection (b) to be eligible to receive funds reallocated
            under paragraph (1) of this subsection.
                (3) Payment of reallocated funds by the secretary.--The
            Secretary shall pay to each eligible grantee eligible for a
            payment of reallocated funds described in paragraph (2) of this
            subsection the amount allocated to such eligible grantee in
            accordance with the procedure established by the Secretary in
            accordance with paragraph (1) of this subsection.
                (4) Use of reallocated funds.--Eligible grantees may use
            any funds received in accordance with this subsection only for
            purposes specified in paragraph (1) of subsection (d).
        (f) Definitions.--In this section:
                (1) Eligible grantee.--The term ``eligible grantee'' means
            any of the following:
                        (A) The 50 States of the United States and the
                    District of Columbia.
                        (B) A unit of local government (as defined in
                    paragraph (5)).
                        (C) The Commonwealth of Puerto Rico, the United
                    States Virgin Islands, Guam, the Commonwealth of the
                    Northern Mariana Islands, and American Samoa.
                (2) Eligible household.--The term ``eligible household''
            means a household of 1 or more individuals who are obligated to
            pay rent on a residential dwelling and with respect to which
            the eligible grantee involved determines that--
                        (A) 1 or more individuals within the household
                    has--
                                (i) qualified for unemployment benefits; or
                                (ii) experienced a reduction in household
                            income, incurred significant costs, or
                            experienced other financial hardship during or
                            due, directly or indirectly, to the coronavirus
                            pandemic;
                        (B) 1 or more individuals within the household can
                    demonstrate a risk of experiencing homelessness or
                    housing instability; and
                        (C) the household is a low-income family (as such
                    term is defined in section 3(b) of the United States
                    Housing Act of 1937 (42 U.S.C. 1437a(b)).
                (3) Inspector general.--The term ``Inspector General''
            means the Inspector General of the Department of the Treasury.
                (4) Secretary.--The term ``Secretary'' means the Secretary
            of the Treasury.
                (5) Unit of local government.--The term ``unit of local
            government'' has the meaning given such term in section 501 of
            subtitle A of title V of division N of the Consolidated
            Appropriations Act, 2021 (Public Law 116-260).
        (g) Availability.--Funds provided to an eligible grantee under a
    payment made under this section shall remain available through
    September 30, 2025.
        (h) Extension of Availability Under Program for Existing Funding.--
    Paragraph (1) of section 501(e) of subtitle A of title V of division N
    of the Consolidated Appropriations Act, 2021 (Public Law 116-260) is
    amended by striking ``December 31, 2021'' and inserting ``September 30,
    2022''.

    SEC. 3202. EMERGENCY HOUSING VOUCHERS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $5,000,000,000, to remain available until September 30, 2030, for--
                (1) incremental emergency vouchers under subsection (b);
                (2) renewals of the vouchers under subsection (b);
                (3) fees for the costs of administering vouchers under
            subsection (b) and other eligible expenses defined by notice to
            prevent, prepare, and respond to coronavirus to facilitate the
            leasing of the emergency vouchers, such as security deposit
            assistance and other costs related to retention and support of
            participating owners; and
                (4) adjustments in the calendar year 2021 section 8 renewal
            funding allocation, including mainstream vouchers, for public
            housing agencies that experience a significant increase in
            voucher per-unit costs due to extraordinary circumstances or
            that, despite taking reasonable cost savings measures, would
            otherwise be required to terminate rental assistance for
            families as a result of insufficient funding.
        (b) Emergency Vouchers.--
                (1) In general.--The Secretary shall provide emergency
            rental assistance vouchers under subsection (a), which shall be
            tenant-based rental assistance under section 8(o) of the United
            States Housing Act of 1937 (42 U.S.C. 1437f(o)).
                (2) Qualifying individuals or families defined.--For the
            purposes of this section, qualifying individuals or families
            are those who are--
                        (A) homeless (as such term is defined in section
                    103(a) of the McKinney-Vento Homeless Assistance Act
                    (42 U.S.C. 11302(a));
                        (B) at risk of homelessness (as such term is
                    defined in section 401(1) of the McKinney-Vento
                    Homeless Assistance Act (42 U.S.C. 11360(1)));
                        (C) fleeing, or attempting to flee, domestic
                    violence, dating violence, sexual assault, stalking, or
                    human trafficking, as defined by the Secretary; or
                        (D) recently homeless, as determined by the
                    Secretary, and for whom providing rental assistance
                    will prevent the family's homelessness or having high
                    risk of housing instability.
                (3) Allocation.--The Secretary shall notify public housing
            agencies of the number of emergency vouchers provided under
            this section to be allocated to the agency not later than 60
            days after the date of the enactment of this Act, in accordance
            with a formula that includes public housing agency capacity and
            ensures geographic diversity, including with respect to rural
            areas, among public housing agencies administering the Housing
            Choice Voucher program.
                (4) Terms and conditions.--
                        (A) Election to administer.--The Secretary shall
                    establish a procedure for public housing agencies to
                    accept or decline the emergency vouchers allocated to
                    the agency in accordance with the formula under
                    subparagraph (3).
                        (B) Failure to use vouchers promptly.--If a public
                    housing agency fails to lease its authorized vouchers
                    under subsection (b) on behalf of eligible families
                    within a reasonable period of time, the Secretary may
                    revoke and redistribute any unleased vouchers and
                    associated funds, including administrative fees and
                    costs referred to in subsection (a)(3), to other public
                    housing agencies according to the formula under
                    paragraph (3).
                (5) Waivers and alternative requirements.--The Secretary
            may waive or specify alternative requirements for any provision
            of the United States Housing Act of 1937 (42 U.S.C. 1437 et
            seq.) or regulation applicable to such statute other than
            requirements related to fair housing, nondiscrimination, labor
            standards, and the environment, upon a finding that the waiver
            or alternative requirement is necessary to expedite or
            facilitate the use of amounts made available in this section.
                (6) Termination of vouchers upon turnover.--After September
            30, 2023, a public housing agency may not reissue any vouchers
            made available under this section when assistance for the
            family assisted ends.
        (c) Technical Assistance and Other Costs.--The Secretary may use
    not more $20,000,000 of the amounts made available under this section
    for the costs to the Secretary of administering and overseeing the
    implementation of this section and the Housing Choice Voucher program
    generally, including information technology, financial reporting, and
    other costs. Of the amounts set aside under this subsection, the
    Secretary may use not more than $10,000,000, without competition, to
    make new awards or increase prior awards to existing technical
    assistance providers to provide an immediate increase in capacity
    building and technical assistance to public housing agencies.
        (d) Implementation.--The Secretary may implement the provisions of
    this section by notice.

    SEC. 3203. EMERGENCY ASSISTANCE FOR RURAL HOUSING.

        In addition to amounts otherwise available, there is appropriated
    to the Secretary of Agriculture for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $100,000,000, to remain
    available until September 30, 2022, to provide grants under section
    521(a)(2) of the Housing Act of 1949 or agreements entered into in lieu
    of debt forgiveness or payments for eligible households as authorized
    by section 502(c)(5)(D) of the Housing Act of 1949, for temporary
    adjustment of income losses for residents of housing financed or
    assisted under section 514, 515, or 516 of the Housing Act of 1949 who
    have experienced income loss but are not currently receiving Federal
    rental assistance.

    SEC. 3204. HOUSING COUNSELING.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Neighborhood Reinvestment Corporation (in
    this section referred to as the ``Corporation'') for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2025, for grants
    to housing counseling intermediaries approved by the Department of
    Housing and Urban Development, State housing finance agencies, and
    NeighborWorks organizations for providing housing counseling services,
    as authorized under the Neighborhood Reinvestment Corporation Act (42
    U.S.C. 8101-8107) and consistent with the discretion set forth in
    section 606(a)(5) of such Act (42 U.S.C. 8105(a)(5)) to design and
    administer grant programs. Of the grant funds made available under this
    subsection, not less than 40 percent shall be provided to counseling
    organizations that--
                (1) target housing counseling services to minority and low-
            income populations facing housing instability; or
                (2) provide housing counseling services in neighborhoods
            having high concentrations of minority and low-income
            populations.
        (b) Limitation.--The aggregate amount provided to NeighborWorks
    organizations under this section shall not exceed 15 percent of the
    total of grant funds made available by subsection (a).
        (c) Administration and Oversight.--The Corporation may retain a
    portion of the amounts provided under this section, in a proportion
    consistent with its standard rate for program administration in order
    to cover its expenses related to program administration and oversight.
        (d) Housing Counseling Services Defined.-- For the purposes of this
    section, the term ``housing counseling services'' means--
                (1) housing counseling provided directly to households
            facing housing instability, such as eviction, default,
            foreclosure, loss of income, or homelessness;
                (2) education, outreach, training, technology upgrades, and
            other program related support; and
                (3) operational oversight funding for grantees and
            subgrantees that receive funds under this section.

    SEC. 3205. HOMELESSNESS ASSISTANCE AND SUPPORTIVE SERVICES PROGRAM.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $5,000,000,000, to remain available until September 30, 2025, except
    that amounts authorized under subsection (d)(3) shall remain available
    until September 30, 2029, for assistance under title II of the
    Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 12721 et
    seq.) for the following activities to primarily benefit qualifying
    individuals or families:
                (1) Tenant-based rental assistance.
                (2) The development and support of affordable housing
            pursuant to section 212(a) of the Cranston-Gonzalez National
            Affordable Housing Act (42 U.S.C. 12742(a)) (``the Act''
            herein).
                (3) Supportive services to qualifying individuals or
            families not already receiving such supportive services,
            including--
                        (A) activities listed in section 401(29) of the
                    McKinney-Vento Homeless Assistance Act (42 U.S.C.
                    11360(29));
                        (B) housing counseling; and
                        (C) homeless prevention services.
                (4) The acquisition and development of non-congregate
            shelter units, all or a portion of which may--
                        (A) be converted to permanent affordable housing;
                        (B) be used as emergency shelter under subtitle B
                    of title IV of the McKinney-Vento Homeless Assistance
                    Act (42 U.S.C. 11371-11378);
                        (C) be converted to permanent housing under
                    subtitle C of title IV of the McKinney-Vento Homeless
                    Assistance Act (42 U.S.C. 11381-11389); or
                        (D) remain as non-congregate shelter units.
        (b) Qualifying Individuals or Families Defined.--For the purposes
    of this section, qualifying individuals or families are those who are--
                (1) homeless, as defined in section 103(a) of the McKinney-
            Vento Homeless Assistance Act (42 U.S.C. 11302(a));
                (2) at-risk of homelessness, as defined in section 401(1)
            of the McKinney-Vento Homeless Assistance Act (42 U.S.C.
            11360(1));
                (3) fleeing, or attempting to flee, domestic violence,
            dating violence, sexual assault, stalking, or human
            trafficking, as defined by the Secretary;
                (4) in other populations where providing supportive
            services or assistance under section 212(a) of the Act (42
            U.S.C. 12742(a)) would prevent the family's homelessness or
            would serve those with the greatest risk of housing
            instability; or
                (5) veterans and families that include a veteran family
            member that meet one of the preceding criteria.
        (c) Terms and Conditions.--
                (1) Funding restrictions.--The cost limits in section
            212(e) (42 U.S.C. 12742(e)), the commitment requirements in
            section 218(g) (42 U.S.C. 12748(g)), the matching requirements
            in section 220 (42 U.S.C. 12750), and the set-aside for housing
            developed, sponsored, or owned by community housing development
            organizations required in section 231 of the Act (42 U.S.C.
            12771) shall not apply for amounts made available in this
            section.
                (2) Administrative costs.-- Notwithstanding sections 212(c)
            and (d)(1) of the Act (42 U.S.C. 12742(c) and (d)(1)), of the
            funds made available in this section for carrying out
            activities authorized in this section, a grantee may use up to
            fifteen percent of its allocation for administrative and
            planning costs.
                (3) Operating expenses.--Notwithstanding sections 212(a)
            and (g) of the Act (42 U.S.C. 12742(a) and (g)), a grantee may
            use up to an additional five percent of its allocation for the
            payment of operating expenses of community housing development
            organizations and nonprofit organizations carrying out
            activities authorized under this section, but only if--
                        (A) such funds are used to develop the capacity of
                    the community housing development organization or
                    nonprofit organization in the jurisdiction or insular
                    area to carry out activities authorized under this
                    section; and
                        (B) the community housing development organization
                    or nonprofit organization complies with the limitation
                    on assistance in section 234(b) of the Act (42 U.S.C.
                    12774(b)).
                (4) Contracting.--A grantee, when contracting with service
            providers engaged directly in the provision of services under
            paragraph (a)(3), shall, to the extent practicable, enter into
            contracts in amounts that cover the actual total program costs
            and administrative overhead to provide the services contracted.
        (d) Allocation.--
                (1) Formula assistance.--Except as provided in paragraphs
            (2) and (3), the Secretary shall allocate amounts made
            available under this section pursuant to section 217 of the Act
            (42 U.S.C. 12747) to grantees that received allocations
            pursuant to that same formula in fiscal year 2021, and shall
            make such allocations within 30 days of enactment of this Act.
                (2) Technical assistance.--Up to $25,000,000 of the amounts
            made available under this section shall be used, without
            competition, to make new awards or increase prior awards to
            existing technical assistance providers to provide an immediate
            increase in capacity building and technical assistance
            available to any grantees implementing activities or projects
            consistent with this section.
                (3) Other costs.--Up to $50,000,000 of the amounts made
            available under this section shall be used for the
            administrative costs to oversee and administer implementation
            of this section and the HOME program generally, including
            information technology, financial reporting, and other costs.
                (4) Waivers or alternative requirements.--The Secretary may
            waive or specify alternative requirements for any provision of
            the Cranston-Gonzalez National Affordable Housing Act (42
            U.S.C. 12701 et seq.) and titles I and IV of the McKinney-Vento
            Homelessness Act (42 U.S.C. 11301 et seq., 11360 et seq.) or
            regulation for the administration of the amounts made available
            under this section other than requirements related to fair
            housing, nondiscrimination, labor standards, and the
            environment, upon a finding that the waiver or alternative
            requirement is necessary to expedite or facilitate the use of
            amounts made available under this section.

    SEC. 3206. HOMEOWNER ASSISTANCE FUND.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of the Treasury for the
    Homeowner Assistance Fund established under subsection (c) for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $9,961,000,000, to remain available until September 30, 2025, for
    qualified expenses that meet the purposes specified under subsection
    (c) and expenses described in subsection (d)(1).
        (b) Definitions.--In this section:
                (1) Conforming loan limit.--The term ``conforming loan
            limit'' means the applicable limitation governing the maximum
            original principal obligation of a mortgage secured by a
            single-family residence, a mortgage secured by a 2-family
            residence, a mortgage secured by a 3-family residence, or a
            mortgage secured by a 4-family residence, as determined and
            adjusted annually under section 302(b)(2) of the Federal
            National Mortgage Association Charter Act (12 U.S.C.
            1717(b)(2)) and section 305(a)(2) of the Federal Home Loan
            Mortgage Corporation Act (12 U.S.C. 1454(a)(2)).
                (2) Dwelling.--The term ``dwelling'' means any building,
            structure, or portion thereof which is occupied as, or designed
            or intended for occupancy as, a residence by one or more
            individuals.
                (3) Eligible entity.--The term ``eligible entity'' means--
                        (A) a State; or
                        (B) any entity eligible for payment under
                    subsection (f).
                (4) Mortgage.--The term ``mortgage'' means any credit
            transaction--
                        (A) that is secured by a mortgage, deed of trust,
                    or other consensual security interest on a principal
                    residence of a borrower that is (i) a 1- to 4-unit
                    dwelling, or (ii) residential real property that
                    includes a 1- to 4-unit dwelling; and
                        (B) the unpaid principal balance of which was, at
                    the time of origination, not more than the conforming
                    loan limit.
                (5) Fund.--The term ``Fund'' means the Homeowner Assistance
            Fund established under subsection (c).
                (6) Secretary.--The term ``Secretary'' means the Secretary
            of the Treasury.
                (7) State.--The term ``State'' means any State of the
            United States, the District of Columbia, the Commonwealth of
            Puerto Rico, Guam, American Samoa, the United States Virgin
            Islands, and the Commonwealth of the Northern Mariana Islands.
        (c) Establishment of Fund.--
                (1) Establishment; qualified expenses.--There is
            established in the Department of the Treasury a Homeowner
            Assistance Fund to mitigate financial hardships associated with
            the coronavirus pandemic by providing such funds as are
            appropriated by subsection (a) to eligible entities for the
            purpose of preventing homeowner mortgage delinquencies,
            defaults, foreclosures, loss of utilities or home energy
            services, and displacements of homeowners experiencing
            financial hardship after January 21, 2020, through qualified
            expenses related to mortgages and housing, which include--
                        (A) mortgage payment assistance;
                        (B) financial assistance to allow a homeowner to
                    reinstate a mortgage or to pay other housing related
                    costs related to a period of forbearance, delinquency,
                    or default;
                        (C) principal reduction;
                        (D) facilitating interest rate reductions;
                        (E) payment assistance for--
                                (i) utilities, including electric, gas,
                            home energy, and water;
                                (ii) internet service, including broadband
                            internet access service, as defined in section
                            8.1(b) of title 47, Code of Federal Regulations
                            (or any successor regulation);
                                (iii) homeowner's insurance, flood
                            insurance, and mortgage insurance; and
                                (iv) homeowner's association, condominium
                            association fees, or common charges;
                        (F) reimbursement of funds expended by a State,
                    local government, or designated entity under subsection
                    (f) during the period beginning on January 21, 2020,
                    and ending on the date that the first funds are
                    disbursed by the eligible entity under the Homeowner
                    Assistance Fund, for the purpose of providing housing
                    or utility payment assistance to homeowners or
                    otherwise providing funds to prevent foreclosure or
                    post-foreclosure eviction of a homeowner or prevent
                    mortgage delinquency or loss of housing or utilities as
                    a response to the coronavirus disease (COVID) pandemic;
                    and
                        (G) any other assistance to promote housing
                    stability for homeowners, including preventing mortgage
                    delinquency, default, foreclosure, post-foreclosure
                    eviction of a homeowner, or the loss of utility or home
                    energy services, as determined by the Secretary.
                (2) Targeting.--Not less than 60 percent of amounts made to
            each eligible entity allocated amounts under subsection (d) or
            (f) shall be used for qualified expenses that assist homeowners
            having incomes equal to or less than 100 percent of the area
            median income for their household size or equal to or less than
            100 percent of the median income for the United States, as
            determined by the Secretary of Housing and Urban Development,
            whichever is greater. The eligible entity shall prioritize
            remaining funds to socially disadvantaged individuals.
        (d) Allocation of Funds.--
                (1) Administration.--Of any amounts made available under
            this section, the Secretary shall reserve--
                        (A) to the Department of the Treasury, an amount
                    not to exceed $40,000,000 to administer and oversee the
                    Fund, and to provide technical assistance to eligible
                    entities for the creation and implementation of State
                    and tribal programs to administer assistance from the
                    Fund; and
                        (B) to the Inspector General of the Department of
                    the Treasury, an amount to not exceed $2,600,000 for
                    oversight of the program under this section.
                (2) For states.--After the application of paragraphs (1),
            (4), and (5) of this subsection and subject to paragraph (3) of
            this subsection, the Secretary shall allocate the remaining
            funds available within the Homeowner Assistance Fund to each
            State of the United States, the District of Columbia, and the
            Commonwealth of Puerto Rico based on homeowner need, for such
            State relative to all States of the United States, the District
            of Columbia, and the Commonwealth of Puerto Rico, as of the
            date of the enactment of this Act, which is determined by
            reference to--
                        (A) the average number of unemployed individuals
                    measured over a period of time not fewer than 3 months
                    and not more than 12 months; and
                        (B) the total number of mortgagors with--
                                (i) mortgage payments that are more than 30
                            days past due; or
                                (ii) mortgages in foreclosure.
                (3) Small state minimum.--
                        (A) In general.--Each State of the United States,
                    the District of Columbia, and the Commonwealth of
                    Puerto Rico shall receive no less than $50,000,000 for
                    the purposes established in (c).
                        (B) Pro rata adjustments.--The Secretary shall
                    adjust on a pro rata basis the amount of the payments
                    for each State of the United States, the District of
                    Columbia, and the Commonwealth of Puerto Rico
                    determined under this subsection without regard to this
                    subparagraph to the extent necessary to comply with the
                    requirements of subparagraph (A).
                (4) Territory set-aside.--Notwithstanding any other
            provision of this section, of the amounts appropriated under
            subsection (a), the Secretary shall reserve $30,000,000 to be
            disbursed to Guam, American Samoa, the United States Virgin
            Islands, and the Commonwealth of the Northern Mariana Islands
            based on each such territory's share of the combined total
            population of all such territories, as determined by the
            Secretary. For the purposes of this paragraph, population shall
            be determined based on the most recent year for which data are
            available from the United States Census Bureau.
                (5) Tribal set-aside.--The Secretary shall allocate funds
            to any eligible entity designated under subsection (f) pursuant
            to the requirements of that subsection.
        (e) Distribution of Funds to States.--
                (1) In general.--The Secretary shall make payments,
            beginning not later than 45 days after enactment of this Act,
            from amounts allocated under subsection (d) to eligible
            entities that have notified the Secretary that they request to
            receive payment from the Fund and that the eligible entity will
            use such payments in compliance with this section.
                (2) Reallocation.--If a State does not request allocated
            funds by the 45th day after the date of enactment of this Act,
            such State shall not be eligible for a payment from the
            Secretary pursuant to this section, and the Secretary shall, by
            the 180th day after the date of enactment of this Act,
            reallocate any funds that were not requested by such State
            among the States that have requested funds by the 45th day
            after the date of enactment of this Act. For any such
            reallocation of funds, the Secretary shall adhere to the
            requirements of subsection (d), except for paragraph (1), to
            the greatest extent possible, provided that the Secretary shall
            also take into consideration in determining such reallocation a
            State's remaining need and a State's record of using payments
            from the Fund to serve homeowners at disproportionate risk of
            mortgage default, foreclosure, or displacement, including
            homeowners having incomes equal to or less than 100 percent of
            the area median income for their household size or 100 percent
            of the median income for the United States, as determined by
            the Secretary of Housing and Urban Development, whichever is
            greater, and minority homeowners.
        (f) Tribal Set-aside.--
                (1) Set-aside.--Notwithstanding any other provision of this
            section, of the amounts appropriated under subsection (a), the
            Secretary shall use 5 percent to make payments to entities that
            are eligible for payments under clauses (i) and (ii) of section
            501(b)(2)(A) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260) for
            the purposes described in subsection (c).
                (2) Allocation and payment.--The Secretary shall allocate
            the funds set aside under paragraph (1) using the allocation
            formulas described in clauses (i) and (ii) of section
            501(b)(2)(A) of subtitle A of title V of division N of the
            Consolidated Appropriations Act, 2021 (Public Law 116-260), and
            shall make payments of such amounts beginning no later than 45
            days after enactment of this Act to entities eligible for
            payment under clauses (i) and (ii) of section 501(b)(2)(A) of
            subtitle A of title V of division N of the Consolidated
            Appropriations Act, 2021 (Public Law 116-260) that notify the
            Secretary that they request to receive payments allocated from
            the Fund by the Secretary for purposes described under
            subsection (c) and will use such payments in compliance with
            this section.
                (3) Adjustment.--Allocations provided under this subsection
            may be further adjusted as provided by section 501(b)(2)(B) of
            subtitle A of title V of division N of the Consolidated
            Appropriations Act, 2021 (Public Law 116-260).

    SEC. 3207. RELIEF MEASURES FOR SECTION 502 AND 504 DIRECT LOAN
                  BORROWERS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Agriculture (in this section
    referred to as the ``Secretary'') for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $39,000,000, to
    remain available until September 30, 2023, for direct loans made under
    sections 502 and 504 of the Housing Act of 1949 (42 U.S.C. 1472, 1474).
        (b) Administrative Expenses.--The Secretary may use not more than 3
    percent of the amounts appropriated under this section for
    administrative purposes.

    SEC. 3208. FAIR HOUSING ACTIVITIES.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $20,000,000, to remain available until September 30, 2023, for the Fair
    Housing Initiatives Program under section 561 of the Housing and
    Community Development Act of 1987 (42 U.S.C. 3616a) to ensure fair
    housing organizations have additional resources to address fair housing
    inquiries, complaints, investigations, education and outreach
    activities, and costs of delivering or adapting services, during or
    relating to the coronavirus pandemic.
        (b) Administrative Expenses.--The Secretary may use not more than 3
    percent of the amounts appropriated under this section for
    administrative purposes.

                       Subtitle C--Small Business (SSBCI)

    SEC. 3301. STATE SMALL BUSINESS CREDIT INITIATIVE.

        (a) State Small Business Credit Initiative.--
                (1) In general.--The State Small Business Credit Initiative
            Act of 2010 (12 U.S.C. 5701 et seq.) is amended--
                        (A) in section 3003--
                                (i) in subsection (b)--
                                        (I) by amending paragraph (1) to
                                    read as follows:
                ``(1) In general.--Not later than 30 days after the date of
            enactment of subsection (d), the Secretary shall allocate
            Federal funds to participating States so that each State is
            eligible to receive an amount equal to what the State would
            receive under the 2021 allocation, as determined under
            paragraph (2).'';
                                        (II) in paragraph (2)--
                                                (aa) by striking ``2009''
                                            each place such term appears
                                            and inserting ``2021'';
                                                (bb) by striking ``2008''
                                            each place such term appears
                                            and inserting ``2020'';
                                                (cc) in subparagraph (A),
                                            by striking ``The Secretary''
                                            and inserting ``With respect to
                                            States other than Tribal
                                            governments, the Secretary'';
                                                (dd) in subparagraph
                                            (C)(i), by striking ``2007''
                                            and inserting ``2019''; and
                                                (ee) by adding at the end
                                            the following:
                        ``(C) Separate allocation for tribal governments.--
                                ``(i) In general.--With respect to States
                            that are Tribal governments, the Secretary
                            shall determine the 2021 allocation by
                            allocating $500,000,000 among the Tribal
                            governments in the proportion the Secretary
                            determines appropriate, including with
                            consideration to available employment and
                            economic data regarding each such Tribal
                            government.
                                ``(ii) Notice of intent; timing of
                            allocation.--With respect to allocations to
                            States that are Tribal governments, the
                            Secretary may--
                                        ``(I) require Tribal governments
                                    that individually or jointly wish to
                                    participate in the Program to file a
                                    notice of intent with the Secretary not
                                    later than 30 days after the date of
                                    enactment of subsection (d); and
                                        ``(II) notwithstanding paragraph
                                    (1), allocate Federal funds to
                                    participating Tribal governments not
                                    later than 60 days after the date of
                                    enactment of subsection (d).
                        ``(D) Employment data.--If the Secretary determines
                    that employment data with respect to a State is
                    unavailable from the Bureau of Labor Statistics of the
                    Department of Labor, the Secretary shall consider such
                    other economic and employment data that is otherwise
                    available for purposes of determining the employment
                    data of such State.''; and
                                        (III) by striking paragraph (3);
                                    and
                                (ii) in subsection (c)--
                                        (I) in paragraph (1)(A)(iii), by
                                    inserting before the period the
                                    following: ``that have delivered loans
                                    or investments to eligible
                                    businesses''; and
                                        (II) by amending paragraph (4) to
                                    read as follows:
                ``(4) Termination of availability of amounts not
            transferred.--
                        ``(A) In general.--Any portion of a participating
                    State's allocated amount that has not been transferred
                    to the State under this section may be deemed by the
                    Secretary to be no longer allocated to the State and no
                    longer available to the State and shall be returned to
                    the general fund of the Treasury or reallocated as
                    described under subparagraph (B), if--
                                ``(i) the second \1/3\ of a State's
                            allocated amount has not been transferred to
                            the State before the end of the end of the 3-
                            year period beginning on the date that the
                            Secretary approves the State for participation;
                            or
                                ``(ii) the last \1/3\ of a State's
                            allocated amount has not been transferred to
                            the State before the end of the end of the 6-
                            year period beginning on the date that the
                            Secretary approves the State for participation.
                        ``(B) Reallocation.--Any amount deemed by the
                    Secretary to be no longer allocated to a State and no
                    longer available to such State under subparagraph (A)
                    may be reallocated by the Secretary to other
                    participating States. In making such a reallocation,
                    the Secretary shall not take into account the minimum
                    allocation requirements under subsection (b)(2)(B) or
                    the specific allocation for Tribal governments
                    described under subsection (b)(2)(C).'';
                        (B) in section 3004(d), by striking ``date of
                    enactment of this Act'' each place it appears and
                    inserting ``date of the enactment of section 3003(d)'';
                        (C) in section 3005(b), by striking ``date of
                    enactment of this Act'' each place it appears and
                    inserting ``date of the enactment of section 3003(d)'';
                        (D) in section 3006(b)(4), by striking ``date of
                    enactment of this Act'' and inserting ``date of the
                    enactment of section 3003(d)'';
                        (E) in section 3007(b), by striking ``March 31,
                    2011'' and inserting ``March 31, 2022'';
                        (F) in section 3009, by striking ``date of
                    enactment of this Act'' each place it appears and
                    inserting ``date of the enactment of section 3003(d)'';
                    and
                        (G) in section 3011(b), by striking ``date of the
                    enactment of this Act'' each place it appears and
                    inserting ``date of the enactment of section 3003(d)''.
                (2) Appropriation.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is hereby appropriated to the
                    Secretary of the Treasury for fiscal year 2021, out of
                    any money in the Treasury not otherwise appropriated,
                    $10,000,000,000, to remain available until expended, to
                    provide support to small businesses responding to and
                    recovering from the economic effects of the COVID-19
                    pandemic, ensure business enterprises owned and
                    controlled by socially and economically disadvantaged
                    individuals have access to credit and investments,
                    provide technical assistance to help small businesses
                    applying for various support programs, and to pay
                    reasonable costs of administering such Initiative.
                        (B) Rescission.--With respect to amounts
                    appropriated under subparagraph (A)--
                                (i) the Secretary of the Treasury shall
                            complete all disbursements and remaining
                            obligations before September 30, 2030; and
                                (ii) any amounts that remain unexpended
                            (whether obligated or unobligated) on September
                            30, 2030, shall be rescinded and deposited into
                            the general fund of the Treasury.
        (b) Additional Allocations to Support Business Enterprises Owned
    and Controlled by Socially and Economically Disadvantaged
    Individuals.--Section 3003 of the State Small Business Credit
    Initiative Act of 2010 (12 U.S.C. 5702) is amended by adding at the end
    the following:
        ``(d) Additional Allocations to Support Business Enterprises Owned
    and Controlled by Socially and Economically Disadvantaged
    Individuals.--Of the amounts appropriated for fiscal year 2021 to carry
    out the Program, the Secretary shall--
                ``(1) allocate $1,500,000,000 to States from funds
            allocated under this section and, by regulation or other
            guidance, prescribe Program requirements that the funds be
            expended for business enterprises owned and controlled by
            socially and economically disadvantaged individuals; and
                ``(2) allocate such amounts to States based on the needs of
            business enterprises owned and controlled by socially and
            economically disadvantaged individuals, as determined by the
            Secretary, in each State, and not subject to the allocation
            formula described under subsection (b).
        ``(e) Incentive Allocations to Support Business Enterprises Owned
    and Controlled by Socially and Economically Disadvantaged
    Individuals.--Of the amounts appropriated for fiscal year 2021 to carry
    out the Program, the Secretary shall set aside $1,000,000,000 for an
    incentive program under which the Secretary shall increase the second
    \1/3\ and last \1/3\ allocations for States that demonstrate robust
    support, as determined by the Secretary, for business concerns owned
    and controlled by socially and economically disadvantaged individuals
    in the deployment of prior allocation amounts.''.
        (c) Additional Allocations to Support Very Small Businesses.--
    Section 3003 of the State Small Business Credit Initiative Act of 2010
    (12 U.S.C. 5702), as amended by subsection (b), is further amended by
    adding at the end the following:
        ``(f) Additional Allocations to Support Very Small Businesses.--
                ``(1) In general.--Of the amounts appropriated to carry out
            the Program, the Secretary shall allocate not less than
            $500,000,000 to States from funds allocated under this section
            to be expended for very small businesses.
                ``(2) Very small business defined.--In this subsection, the
            term `very small business'--
                        ``(A) means a business with fewer than 10
                    employees; and
                        ``(B) may include independent contractors and sole
                    proprietors.''.
        (d) Technical Assistance.--Section 3009 of the State Small Business
    Credit Initiative Act of 2010 (12 U.S.C. 5708) is amended by adding at
    the end the following:
        ``(e) Technical Assistance.--Of the amounts appropriated for fiscal
    year 2021 to carry out the Program, $500,000,000 may be used by the
    Secretary to--
                ``(1) provide funds to States to carry out a technical
            assistance plan under which a State will provide legal,
            accounting, and financial advisory services, either directly or
            contracted with legal, accounting, and financial advisory
            firms, with priority given to business enterprises owned and
            controlled by socially and economically disadvantaged
            individuals, to very small businesses and business enterprises
            owned and controlled by socially and economically disadvantaged
            individuals applying for--
                        ``(A) State programs under the Program; and
                        ``(B) other State or Federal programs that support
                    small businesses;
                ``(2) transfer amounts to the Minority Business Development
            Agency, so that the Agency may use such amounts in a manner the
            Agency determines appropriate, including through contracting
            with third parties, to provide technical assistance to business
            enterprises owned and controlled by socially and economically
            disadvantaged individuals applying to--
                        ``(A) State programs under the Program; and
                        ``(B) other State or Federal programs that support
                    small businesses; and
                ``(3) contract with legal, accounting, and financial
            advisory firms (with priority given to business enterprises
            owned and controlled by socially and economically disadvantaged
            individuals), to provide technical assistance to business
            enterprises owned and controlled by socially and economically
            disadvantaged individuals applying to--
                        ``(A) State programs under the Program; and
                        ``(B) other State or Federal programs that support
                    small businesses.''.
        (e) Inclusion of Tribal Governments.--Section 3002(10) of the State
    Small Business Credit Initiative Act of 2010 (12 U.S.C. 5701(10)) is
    amended--
                (1) in subparagraph (C), by striking ``and'' at the end;
                (2) in subparagraph (D), by striking the period at the end
            and inserting ``; and''; and
                (3) by adding at the end the following:
                        ``(E) a Tribal government, or a group of Tribal
                    governments that jointly apply for an allocation.''.
        (f) Definitions.--Section 3002 of the State Small Business Credit
    Initiative Act of 2010 (12 U.S.C. 5701) is amended by adding at the end
    the following:
                ``(15) Business enterprise owned and controlled by socially
            and economically disadvantaged individuals.--The term `business
            enterprise owned and controlled by socially and economically
            disadvantaged individuals' means a business that--
                        ``(A) if privately owned, 51 percent is owned by
                    one or more socially and economically disadvantaged
                    individuals;
                        ``(B) if publicly owned, 51 percent of the stock is
                    owned by one or more socially and economically
                    disadvantaged individuals; and
                        ``(C) in the case of a mutual institution, a
                    majority of the Board of Directors, account holders,
                    and the community which the institution services is
                    predominantly comprised of socially and economically
                    disadvantaged individuals.
                ``(16) Community development financial institution.--The
            term `community development financial institution' has the
            meaning given that term under section 103 of the Riegle
            Community Development and Regulatory Improvement Act of 1994.
                ``(17) Minority depository institution.--The term `minority
            depository institution' has the meaning given that term under
            section 308(b) of the Financial Institutions Reform, Recovery,
            and Enforcement Act of 1989.
                ``(18) Socially and economically disadvantaged
            individual.--The term `socially and economically disadvantaged
            individual' means an individual who is a socially disadvantaged
            individual or an economically disadvantaged individual, as such
            terms are defined, respectively, under section 8 of the Small
            Business Act (15 U.S.C. 637) and the regulations thereunder.
                ``(19) Tribal government.--The term `Tribal government'
            means the recognized governing body of any Indian or Alaska
            Native tribe, band, nation, pueblo, village, community,
            component band, or component reservation, individually
            identified (including parenthetically) in the list published
            most recently as of the date of enactment of this paragraph
            pursuant to section 104 of the Federally Recognized Indian
            Tribe List Act of 1994 (25 U.S.C. 5131).''.
        (g) Rule of Application.--The amendments made by this section shall
    apply with respect to funds appropriated under this section and funds
    appropriated on and after the date of enactment of this section.

                       Subtitle D--Public Transportation

    SEC. 3401. FEDERAL TRANSIT ADMINISTRATION GRANTS.

        (a) Federal Transit Administration Appropriation.--
                (1) In general.--In addition to amounts otherwise made
            available, there are appropriated for fiscal year 2021, out of
            any funds in the Treasury not otherwise appropriated,
            $30,461,355,534, to remain available until September 30, 2024,
            that shall--
                        (A) be for grants to eligible recipients under
                    sections 5307, 5309, 5310, and 5311 of title 49, United
                    States Code, to prevent, prepare for, and respond to
                    coronavirus; and
                        (B) not be subject to any prior restriction on the
                    total amount of funds available for implementation or
                    execution of programs authorized under sections 5307,
                    5310, or 5311 of such title.
                (2) Availability of funds for operating expenses.--
                        (A) In general.--Notwithstanding subsection (a)(1)
                    or (b) of section 5307 and section 5310(b)(2)(A) of
                    title 49, United States Code, funds provided under this
                    section, other than subsection (b)(4), shall be
                    available for the operating expenses of transit
                    agencies to prevent, prepare for, and respond to the
                    coronavirus public health emergency, including,
                    beginning on January 20, 2020--
                                (i) reimbursement for payroll of public
                            transportation (including payroll and expenses
                            of private providers of public transportation);
                                (ii) operating costs to maintain service
                            due to lost revenue due as a result of the
                            coronavirus public health emergency, including
                            the purchase of personal protective equipment;
                            and
                                (iii) paying the administrative leave of
                            operations or contractor personnel due to
                            reductions in service.
                        (B) Use of funds.--Funds described in subparagraph
                    (A) shall be--
                                (i) available for immediate obligation,
                            notwithstanding the requirement for such
                            expenses to be included in a transportation
                            improvement program, long-range transportation
                            plan, statewide transportation plan, or
                            statewide transportation improvement program
                            under sections 5303 and 5304 of title 49,
                            United States Code;
                                (ii) directed to payroll and operations of
                            public transportation (including payroll and
                            expenses of private providers of public
                            transportation), unless the recipient certifies
                            to the Administrator of the Federal Transit
                            Administration that the recipient has not
                            furloughed any employees;
                                (iii) used to provide a Federal share of
                            the costs for any grant made under this section
                            of 100 percent.
        (b) Allocation of Funds.--
                (1) Urbanized area formula grants.--
                        (A) In general.--Of the amounts made available
                    under subsection (a), $26,086,580,227 shall be for
                    grants to recipients and subrecipients under section
                    5307 of title 49, United States Code, and shall be
                    administered as if such funds were provided under
                    section 5307 of such title.
                        (B) Allocation.--Amounts made available under
                    subparagraph (A) shall be apportioned to urbanized
                    areas based on data contained in the National Transit
                    Database such that--
                                (i) each urbanized area shall receive an
                            apportionment of an amount that, when combined
                            with amounts that were otherwise made available
                            to such urbanized area for similar activities
                            to prevent, prepare for, and respond to
                            coronavirus, is equal to 132 percent of the
                            urbanized area's 2018 operating costs; and
                                (ii) for funds remaining after the
                            apportionment described in clause (i), such
                            funds shall be apportioned such that each
                            urbanized area that did not receive an
                            apportionment under clause (i) shall receive an
                            apportionment equal to 25 percent of the
                            urbanized area's 2018 operating costs.
                (2) Formula grants for the enhanced mobility of seniors and
            individuals with disabilities.--
                        (A) In general.--Of the amounts made available
                    under subsection (a), $50,000,000 shall be for grants
                    to recipients or subrecipients eligible under section
                    5310 of title 49, United States Code, and shall be
                    apportioned in accordance with such section.
                        (B) Allocation ratio.--Amounts made available under
                    subparagraph (A) shall be allocated in the same ratio
                    as funds were provided under section 5310 of title 49,
                    United States Code, for fiscal year 2020.
                (3) Formula grants for rural areas.--
                        (A) In general.--Of the amounts made available
                    under subsection (a), $317,214,013 shall be for grants
                    to recipients or subrecipients eligible under section
                    5311 of title 49, United States Code, and shall be
                    administered as if the funds were provided under
                    section 5311 of such title, and shall be apportioned in
                    accordance with such section, except as described in
                    paragraph (B).
                        (B) Allocation ratio.--Amounts made available under
                    subparagraph (A) to States, as defined in section 5302
                    of title 49, United States Code, shall be allocated to
                    such States based on data contained in the National
                    Transit Database, such that--
                                (i) any State that received an amount for
                            similar activities to prevent, prepare for, and
                            respond to coronavirus that is equal to or
                            greater than 150 percent of the combined 2018
                            rural operating costs of the recipients and
                            subrecipients in such State shall receive an
                            amount equal to 5 percent of such State's 2018
                            rural operating costs;
                                (ii) any State that does not receive an
                            allocation under clause (i) that received an
                            amount for similar activities to prevent,
                            prepare for, and respond to coronavirus that is
                            equal to or greater than 140 percent of the
                            combined 2018 rural operating costs of the
                            recipients and subrecipients in that State
                            shall receive an amount equal to 10 percent of
                            such State's 2018 rural operating costs; and
                                (iii) any State that does not receive an
                            allocation under clauses (i) or (ii) shall
                            receive an amount equal to 20 percent of such
                            State's 2018 rural operating costs.
                (4) Capital investments.--
                        (A) In general.--Of the amounts made available
                    under subsection (a)--
                                (i) $1,425,000,000 shall be for grants
                            administered under subsections (d) and (e) of
                            section 5309 of title 49, United States Code;
                            and
                                (ii) $250,000,000 shall be for grants
                            administered under subsection (h) of section
                            5309 of title 49, United States Code.
                        (B) Funding distribution.--
                                (i) In general.--Of the amounts made
                            available in subparagraph (A)(i),
                            $1,250,000,000 shall be provided to each
                            recipient for all projects with existing full
                            funding grant agreements that received
                            allocations for fiscal year 2019 or 2020,
                            except that recipients with projects open for
                            revenue service are not eligible to receive a
                            grant under this subparagraph. Funds shall be
                            provided proportionally based on the non-
                            capital investment grant share of the amount
                            allocated.
                                (ii) Allocation.--Of the amounts made
                            available in subparagraph (A)(i), $175,000,000
                            shall be provided to each recipient for all
                            projects with existing full funding grant
                            agreements that received an allocation only
                            prior to fiscal year 2019, except that projects
                            open for revenue service are not eligible to
                            receive a grant under this subparagraph and no
                            project may receive more than 40 percent of the
                            amounts provided under this clause. The
                            Administrator of the Federal Transit
                            Administration shall proportionally distribute
                            funds in excess of such percent to recipients
                            for which the percent of funds does not exceed
                            40 percent. Funds shall be provided
                            proportionally based on the non-capital
                            investment grant share of the amount allocated.
                                (iii) Eligible recipients.--For amounts
                            made available in subparagraph (A)(ii),
                            eligible recipients shall be any recipient of
                            an allocation under subsection (h) of section
                            5309 of title 49, United States Code, or an
                            applicant in the project development phase
                            described in paragraph (2) of such subsection.
                                (iv) Amount.--Amounts distributed under
                            clauses (i), (ii), and (iii) of subparagraph
                            (A) shall be provided notwithstanding the
                            limitation of any calculation of the maximum
                            amount of Federal financial assistance for the
                            project under subsection (k)(2)(C)(ii) or
                            (h)(7) of section 5309 of title 49, United
                            States Code.
                (5) Section 5311(f) services.--
                        (A) In general.--Of the amounts made available
                    under subsection (a) and in addition to the amounts
                    made available under paragraph (3), $100,000,000 shall
                    be available for grants to recipients for bus operators
                    that partner with recipients or subrecipients of funds
                    under section 5311(f) of title 49, United States Code.
                        (B) Allocation ratio.--Notwithstanding paragraph
                    (3), the Administrator of the Federal Transit
                    Administration shall allocate amounts under
                    subparagraph (A) in the same ratio as funds were
                    provided under section 5311 of title 49, United States
                    Code, for fiscal year 2020.
                        (C) Exception.--If a State or territory does not
                    have bus providers eligible under section 5311(f) of
                    title 49, United States Code, funds under this
                    paragraph may be used by such State or territory for
                    any expense eligible under section 5311 of title 49,
                    United States Code.
                (6) Planning.--
                        (A) In general.--Of the amounts made available
                    under subsection (a), $25,000,000 shall be for grants
                    to recipients eligible under section 5307 of title 49,
                    United States Code, for the planning of public
                    transportation associated with the restoration of
                    services as the coronavirus public health emergency
                    concludes and shall be available in accordance with
                    such section.
                        (B) Availability of funds for route planning.--
                    Amounts made available under subparagraph (A) shall be
                    available for route planning designed to--
                                (i) increase ridership and reduce travel
                            times, while maintaining or expanding the total
                            level of vehicle revenue miles of service
                            provided in the planning period; or
                                (ii) make service adjustments to increase
                            the quality or frequency of service provided to
                            low-income riders and disadvantaged
                            neighborhoods or communities.
                        (C) Limitation.--Amounts made available under
                    subparagraph (A) shall not be used for route planning
                    related to transitioning public transportation service
                    provided as of the date of receipt of funds to a
                    transportation network company or other third-party
                    contract provider, unless the existing provider of
                    public transportation service is a third-party contract
                    provider.
                (7) Recipients and subrecipients requiring additional
            assistance.--
                        (A) In general.--Of the amounts made available
                    under subsection (a), $2,207,561,294 shall be for
                    grants to eligible recipients or subrecipients of funds
                    under sections 5307 or 5311 of title 49, United States
                    Code, that, as a result of COVID-19, require additional
                    assistance for costs related to operations, personnel,
                    cleaning, and sanitization combating the spread of
                    pathogens on transit systems, and debt service payments
                    incurred to maintain operations and avoid layoffs and
                    furloughs.
                        (B) Administration.--Funds made available under
                    subparagraph (A) shall, after allocation, be
                    administered as if provided under paragraph (1) or (3),
                    as applicable.
                        (C) Application requirements.--
                                (i) In general.--The Administrator of the
                            Federal Transit Administration may not allocate
                            funds to an eligible recipient or subrecipient
                            of funds under chapter 53 of title 49, United
                            States Code, unless the recipient provides to
                            the Administrator--
                                        (I) estimates of financial need;
                                        (II) data on reductions in farebox
                                    or other sources of local revenue for
                                    sustained operations;
                                        (III) a spending plan for such
                                    funds; and
                                        (IV) demonstration of expenditure
                                    of greater than 90 percent of funds
                                    available to the applicant from funds
                                    made available for similar activities
                                    in fiscal year 2020.
                                (ii) Deadlines.--The Administrator of the
                            Federal Transit Administration shall--
                                        (I) not later than 180 days after
                                    the date of enactment of this Act,
                                    issue a Notice of Funding Opportunity
                                    for assistance under this paragraph;
                                    and
                                        (II) not later than 120 days after
                                    the application deadline established in
                                    the Notice of Funding Opportunity under
                                    subclause (I), make awards under this
                                    paragraph to selected applicants.
                                (iii) Evaluation.--
                                        (I) In general.--Applications for
                                    assistance under this paragraph shall
                                    be evaluated by the Administrator of
                                    the Federal Transit Administration
                                    based on the level of financial need
                                    demonstrated by an eligible recipient
                                    or subrecipient, including projections
                                    of future financial need to maintain
                                    service as a percentage of the 2018
                                    operating costs that has not been
                                    replaced by the funds made available to
                                    the eligible recipient or subrecipient
                                    under paragraphs (1) through (5) of
                                    this subsection when combined with the
                                    amounts allocated to such eligible
                                    recipient or subrecipient from funds
                                    previously made available for the
                                    operating expenses of transit agencies
                                    related to the response to the COVID-19
                                    public health emergency.
                                        (II) Restriction.--Amounts made
                                    available under this paragraph shall
                                    only be available for operating
                                    expenses.
                                (iv) State applicants.--A State may apply
                            for assistance under this paragraph on behalf
                            of an eligible recipient or subrecipient or a
                            group of eligible recipients or subrecipients.
                        (D) Unobligated funds.--If amounts made available
                    under this paragraph remain unobligated on September
                    30, 2023, such amounts shall be available for any
                    purpose eligible under sections 5307 or 5311 of title
                    49, United States Code.

       TITLE IV--COMMITTEE ON HOMELAND SECURITY AND GOVERNMENTAL AFFAIRS

    SEC. 4001. EMERGENCY FEDERAL EMPLOYEE LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Treasury the Emergency Federal Employee Leave Fund (in this section
    referred to as the ``Fund''), to be administered by the Director of the
    Office of Personnel Management, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $570,000,000, which shall be deposited into the
    Fund and remain available through September 30, 2022. The Fund is
    available for reasonable expenses incurred by the Office of Personnel
    Management in administering this section.
        (b) Purpose.--Amounts in the Fund shall be available for
    reimbursement to an agency for the use of paid leave under this section
    by any employee of the agency who is unable to work because the
    employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes
            optional a virtual learning instruction model or requires or
            makes optional a hybrid of in-person and virtual learning
            instruction models, or the child care provider of such son or
            daughter is unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or is
            recovering from any injury, disability, illness, or condition
            related to such immunization.
        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by an employee during the
            period beginning on the date of enactment of this Act and
            ending on September 30, 2021.
                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to an employee in an amount
                    not to exceed 600 hours of paid leave for each full-
                    time employee, and in the case of a part-time employee,
                    employee on an uncommon tour of duty, or employee with
                    a seasonal work schedule, in an amount not to exceed
                    the proportional equivalent of 600 hours to the extent
                    amounts in the Fund remain available for reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to an employee if the leave
                    would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to
                    an employee; and
                        (B) may not be used by an employee concurrently
                    with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to an employee under this section shall reduce the
            total service used to calculate any Federal civilian retirement
            benefit.
        (d) Employee Defined.--In this section, the term ``employee''
    means--
                (1) an individual in the executive branch for whom annual
            and sick leave is provided under subchapter I of chapter 63 of
            title 5, United States Code;
                (2) an individual employed by the United States Postal
            Service;
                (3) an individual employed by the Postal Regulatory
            Commission; and
                (4) an employee of the Public Defender Service for the
            District of Columbia and the District of Columbia Courts.

    SEC. 4002. FUNDING FOR THE GOVERNMENT ACCOUNTABILITY OFFICE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $77,000,000, to remain available until September 30,
    2025, for necessary expenses of the Government Accountability Office to
    prevent, prepare for, and respond to Coronavirus and to support
    oversight of the Coronavirus response and of funds provided in this Act
    or any other Act pertaining to the Coronavirus pandemic.

    SEC. 4003. PANDEMIC RESPONSE ACCOUNTABILITY COMMITTEE FUNDING
                  AVAILABILITY.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $40,000,000, to remain available until September 30,
    2025, for the Pandemic Response Accountability Committee to support
    oversight of the Coronavirus response and of funds provided in this Act
    or any other Act pertaining to the Coronavirus pandemic.

    SEC. 4004. FUNDING FOR THE WHITE HOUSE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $12,800,000, to remain available until September 30,
    2021, for necessary expenses for the White House, to prevent, prepare
    for, and respond to coronavirus.

    SEC. 4005. FEDERAL EMERGENCY MANAGEMENT AGENCY APPROPRIATION.

        In addition to amounts otherwise available, there is appropriated
    to the Federal Emergency Management Agency for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $50,000,000,000,
    to remain available until September 30, 2025, to carry out the purposes
    of the Disaster Relief Fund for costs associated with major disaster
    declarations.

    SEC. 4006. FUNERAL ASSISTANCE.

        (a) In General.--For the emergency declaration issued by the
    President on March 13, 2020, pursuant to section 501(b) of the Robert
    T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
    5191(b)), and for any subsequent major disaster declaration that
    supersedes such emergency declaration, the President shall provide
    financial assistance to an individual or household to meet disaster-
    related funeral expenses under section 408(e)(1) of the Robert T.
    Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C.
    5174(e)(1)), for which the Federal cost share shall be 100 percent.
        (b) Use of Funds.--Funds appropriated under section 4005 may be
    used to carry out subsection (a) of this section.

    SEC. 4007. EMERGENCY FOOD AND SHELTER PROGRAM FUNDING.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $400,000,000, to remain available until September 30, 2025, for the
    emergency food and shelter program.

    SEC. 4008. HUMANITARIAN RELIEF.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $110,000,000, to remain available until September 30, 2025, for the
    emergency food and shelter program for the purposes of providing
    humanitarian relief to families and individuals encountered by the
    Department of Homeland Security.

    SEC. 4009. CYBERSECURITY AND INFRASTRUCTURE SECURITY AGENCY.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $650,000,000, to remain available until
    September 30, 2023, for the Cybersecurity and Infrastructure Security
    Agency for cybersecurity risk mitigation.

    SEC. 4010. APPROPRIATION FOR THE UNITED STATES DIGITAL SERVICE.

        In addition to amounts otherwise available, there is appropriated
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $200,000,000, to remain available until September 30,
    2024, for the United States Digital Service.

    SEC. 4011. APPROPRIATION FOR THE TECHNOLOGY MODERNIZATION FUND.

        In addition to amounts otherwise appropriated, there is
    appropriated to the General Services Administration for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until September 30, 2025, to carry
    out the purposes of the Technology Modernization Fund.

    SEC. 4012. APPROPRIATION FOR THE FEDERAL CITIZEN SERVICES FUND.

        In addition to amounts otherwise available, there is appropriated
    to the General Services Administration for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $150,000,000, to
    remain available until September 30, 2024, to carry out the purposes of
    the Federal Citizen Services Fund.

    SEC. 4013. AFG AND SAFER PROGRAM FUNDING.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $300,000,000, to remain available until September 30, 2025, of which
    $100,000,000 shall be for assistance to firefighter grants and
    $200,000,000 shall be for staffing for adequate fire and emergency
    response grants.

    SEC. 4014. EMERGENCY MANAGEMENT PERFORMANCE GRANT FUNDING.

        In addition to amounts otherwise made available, there is
    appropriated to the Federal Emergency Management Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until September 30, 2025, for
    emergency management performance grants.

    SEC. 4015. EXTENSION OF REIMBURSEMENT AUTHORITY FOR FEDERAL
                  CONTRACTORS.

        Section 3610 of the CARES Act (Public Law 116-136; 134 Stat. 414)
    is amended by striking ``September 30, 2020'' and inserting ``September
    30, 2021''.

    SEC. 4016. ELIGIBILITY FOR WORKERS' COMPENSATION BENEFITS FOR FEDERAL
                  EMPLOYEES DIAGNOSED WITH COVID-19.

        (a) In General.--Subject to subsection (c), a covered employee
    shall, with respect to any claim made by or on behalf of the covered
    employee for benefits under subchapter I of chapter 81 of title 5,
    United States Code, be deemed to have an injury proximately caused by
    exposure to the novel coronavirus arising out of the nature of the
    covered employee's employment. Such covered employee, or a beneficiary
    of such an employee, shall be entitled to such benefits for such claim,
    including disability compensation, medical services, and survivor
    benefits.
        (b) Definitions.--In this section:
                (1) Covered employee.--
                        (A) In general.--The term ``covered employee''
                    means an individual--
                                (i) who is an employee under section
                            8101(1) of title 5, United States Code,
                            employed in the Federal service at anytime
                            during the period beginning on January 27,
                            2020, and ending on January 27, 2023;
                                (ii) who is diagnosed with COVID-19 during
                            such period; and
                                (iii) who, during a covered exposure period
                            prior to such diagnosis, carries out duties
                            that--
                                        (I) require contact with patients,
                                    members of the public, or co-workers;
                                    or
                                        (II) include a risk of exposure to
                                    the novel coronavirus.
                        (B) Teleworking exception.--The term ``covered
                    employee'' does not include any employee otherwise
                    covered by subparagraph (A) who is exclusively
                    teleworking during a covered exposure period,
                    regardless of whether such employment is full time or
                    part time.
                (2) Covered exposure period.--The term ``covered exposure
            period'' means, with respect to a diagnosis of COVID-19, the
            period beginning on a date to be determined by the Secretary of
            Labor.
                (3) Novel coronavirus.--The term ``novel coronavirus''
            means SARS-CoV-2 or another coronavirus declared to be a
            pandemic by public health authorities.
        (c) Limitation.--
                (1) Determinations made on or before the date of
            enactment.--This section shall not apply with respect to a
            covered employee who is determined to be entitled to benefits
            under subchapter I of chapter 81 of title 5, United States
            Code, for a claim described in subsection (a) if such
            determination is made on or before the date of enactment of
            this Act.
                (2) Limitation on duration of benefits.--No funds are
            authorized to be appropriated to pay, and no benefits may be
            paid for, claims approved on the basis of subsection (a) after
            September 30, 2030. No administrative costs related to any such
            claim may be paid after such date.
        (d) Employees' Compensation Fund.--
                (1) In general.--The costs of benefits for claims approved
            on the basis of subsection (a) shall not be included in the
            annual statement of the cost of benefits and other payments of
            an agency or instrumentality under section 8147(b) of title 5,
            United States Code.
                (2) Fair share provision.--Costs of administration for
            claims described in paragraph (1)--
                        (A) may be paid from the Employees' Compensation
                    Fund; and
                        (B) shall not be subject to the fair share
                    provision in section 8147(c) of title 5, United States
                    Code.

           TITLE V--COMMITTEE ON SMALL BUSINESS AND ENTREPRENEURSHIP

    SEC. 5001. MODIFICATIONS TO PAYCHECK PROTECTION PROGRAM.

        (a) Eligibility of Certain Nonprofit Entities for Covered Loans
    Under the Paycheck Protection Program.--
                (1) In general.--Section 7(a)(36) of the Small Business Act
            (15 U.S.C. 636(a)(36)), as amended by the Economic Aid to Hard-
            Hit Small Businesses, Nonprofits, and Venues Act (title III of
            division N of Public Law 116-260), is amended--
                        (A) in subparagraph (A)--
                                (i) in clause (xv), by striking ``and'' at
                            the end;
                                (ii) in clause (xvi), by striking the
                            period at the end and inserting ``; and''; and
                                (iii) by adding at the end the following:
                                ``(xvii) the term `additional covered
                            nonprofit entity'--
                                        ``(I) means an organization
                                    described in any paragraph of section
                                    501(c) of the Internal Revenue Code of
                                    1986, other than paragraph (3), (4),
                                    (6), or (19), and exempt from tax under
                                    section 501(a) of such Code; and
                                        ``(II) does not include any entity
                                    that, if the entity were a business
                                    concern, would be described in section
                                    120.110 of title 13, Code of Federal
                                    Regulations (or in any successor
                                    regulation or other related guidance or
                                    rule that may be issued by the
                                    Administrator) other than a business
                                    concern described in paragraph (a) or
                                    (k) of such section.''; and
                        (B) in subparagraph (D)--
                                (i) in clause (iii), by adding at the end
                            the following:
                                        ``(III) Eligibility of certain
                                    organizations.--Subject to the
                                    provisions in this subparagraph, during
                                    the covered period--
                                                ``(aa) a nonprofit
                                            organization shall be eligible
                                            to receive a covered loan if
                                            the nonprofit organization
                                            employs not more than 500
                                            employees per physical location
                                            of the organization; and
                                                ``(bb) an additional
                                            covered nonprofit entity and an
                                            organization that, but for
                                            subclauses (I)(dd) and (II)(dd)
                                            of clause (vii), would be
                                            eligible for a covered loan
                                            under clause (vii) shall be
                                            eligible to receive a covered
                                            loan if the entity or
                                            organization employs not more
                                            than 300 employees per physical
                                            location of the entity or
                                            organization.''; and
                                (ii) by adding at the end the following:
                                ``(ix) Eligibility of additional covered
                            nonprofit entities.--An additional covered
                            nonprofit entity shall be eligible to receive a
                            covered loan if--
                                        ``(I) the additional covered
                                    nonprofit entity does not receive more
                                    than 15 percent of its receipts from
                                    lobbying activities;
                                        ``(II) the lobbying activities of
                                    the additional covered nonprofit entity
                                    do not comprise more than 15 percent of
                                    the total activities of the
                                    organization;
                                        ``(III) the cost of the lobbying
                                    activities of the additional covered
                                    nonprofit entity did not exceed
                                    $1,000,000 during the most recent tax
                                    year of the additional covered
                                    nonprofit entity that ended prior to
                                    February 15, 2020; and
                                        ``(IV) the additional covered
                                    nonprofit entity employs not more than
                                    300 employees.''.
                (2) Eligibility for second draw loans.--Paragraph
            (37)(A)(i) of section 7(a) of the Small Business Act (15 U.S.C.
            636(a)), as added by the Economic Aid to Hard-Hit Small
            Businesses, Nonprofits, and Venues Act (title III of division N
            of Public Law 116-260), is amended by inserting ```additional
            covered nonprofit entity','' after ``the terms''.
        (b) Eligibility of Internet Publishing Organizations for Covered
    Loans Under the Paycheck Protection Program.--
                (1) In general.--Section 7(a)(36)(D) of the Small Business
            Act (15 U.S.C. 636(a)(36)(D)), as amended by subsection (a), is
            further amended--
                        (A) in clause (iii), by adding at the end the
                    following:
                                        ``(IV) Eligibility of internet
                                    publishing organizations.--A business
                                    concern or other organization that was
                                    not eligible to receive a covered loan
                                    the day before the date of enactment of
                                    this subclause, is assigned a North
                                    American Industry Classification System
                                    code of 519130, certifies in good faith
                                    as an Internet-only news publisher or
                                    Internet-only periodical publisher, and
                                    is engaged in the collection and
                                    distribution of local or regional and
                                    national news and information shall be
                                    eligible to receive a covered loan for
                                    the continued provision of news,
                                    information, content, or emergency
                                    information if--
                                                ``(aa) the business concern
                                            or organization employs not
                                            more than 500 employees, or the
                                            size standard established by
                                            the Administrator for that
                                            North American Industry
                                            Classification code, per
                                            physical location of the
                                            business concern or
                                            organization; and
                                                ``(bb) the business concern
                                            or organization makes a good
                                            faith certification that
                                            proceeds of the loan will be
                                            used to support expenses at the
                                            component of the business
                                            concern or organization that
                                            supports local or regional
                                            news.'';
                        (B) in clause (iv)--
                                (i) in subclause (III), by striking ``and''
                            at the end;
                                (ii) in subclause (IV)(bb), by striking the
                            period at the end and inserting ``; and''; and
                                (iii) by adding at the end the following:
                                        ``(V) any business concern or other
                                    organization that was not eligible to
                                    receive a covered loan the day before
                                    the date of enactment of this
                                    subclause, is assigned a North American
                                    Industry Classification System code of
                                    519130, certifies in good faith as an
                                    Internet-only news publisher or
                                    Internet-only periodical publisher, and
                                    is engaged in the collection and
                                    distribution of local or regional and
                                    national news and information, if the
                                    business concern or organization--
                                                ``(aa) employs not more
                                            than 500 employees, or the size
                                            standard established by the
                                            Administrator for that North
                                            American Industry
                                            Classification code, per
                                            physical location of the
                                            business concern or
                                            organization; and
                                                ``(bb) is majority owned or
                                            controlled by a business
                                            concern or organization that is
                                            assigned a North American
                                            Industry Classification System
                                            code of 519130.'';
                        (C) in clause (v), by striking ``clause (iii)(II),
                    (iv)(IV), or (vii)'' and inserting ``subclause (II),
                    (III), or (IV) of clause (iii), subclause (IV) or (V)
                    of clause (iv), clause (vii), or clause (ix)''; and
                        (D) in clause (viii)(II)--
                                (i) by striking ``business concern made
                            eligible by clause (iii)(II) or clause (iv)(IV)
                            of this subparagraph'' and inserting ``business
                            concern made eligible by subclause (II) or (IV)
                            of clause (iii) or subclause (IV) or (V) of
                            clause (iv) of this subparagraph''; and
                                (ii) by inserting ``or organization'' after
                            ``business concern'' each place it appears.
                (2) Eligibility for second draw loans.--Section
            7(a)(37)(A)(iv)(II) of the Small Business Act, as amended by
            the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
            Venues Act (title III of division N of Public Law 116-260), is
            amended by striking ``clause (iii)(II), (iv)(IV), or (vii)''
            and inserting ``subclause (II), (III), or (IV) of clause (iii),
            subclause (IV) or (V) of clause (iv), clause (vii), or clause
            (ix)''.
        (c) Coordination With Continuation Coverage Premium Assistance.--
                (1) Paycheck protection program.--Section 7A(a)(12) of the
            Small Business Act (as redesignated, transferred, and amended
            by section 304(b) of the Economic Aid to Hard-Hit Small
            Businesses, Nonprofits, and Venues Act (Public Law 116-260)) is
            amended--
                        (A) by striking ``CARES Act or'' and inserting
                    ``CARES Act,''; and
                        (B) by inserting before the period at the end the
                    following: ``, or premiums taken into account in
                    determining the credit allowed under section 6432 of
                    the Internal Revenue Code of 1986''.
                (2) Paycheck protection program second draw.--Section
            7(a)(37)(J)(iii)(I) of the Small Business Act, as amended by
            the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and
            Venues Act (title III of division N of Public Law 116-260), is
            amended--
                        (A) by striking ``or'' at the end of item (aa);
                        (B) by striking the period at the end of item (bb)
                    and inserting ``; or''; and
                        (C) by adding at the end the following new item:
                                                ``(cc) premiums taken into
                                            account in determining the
                                            credit allowed under section
                                            6432 of the Internal Revenue
                                            Code of 1986.''.
                (3) Applicability.--The amendments made by this subsection
            shall apply only with respect to applications for forgiveness
            of covered loans made under paragraphs (36) or (37) of section
            7(a) of the Small Business Act, as amended by the Economic Aid
            to Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
            III of division N of Public Law 116-260), that are received on
            or after the date of the enactment of this Act.
        (d) Commitment Authority and Appropriations.--
                (1) Commitment authority.--Section 1102(b)(1) of the CARES
            Act (Public Law 116-136) is amended by striking
            ``$806,450,000,000'' and inserting ``$813,700,000,000''.
                (2) Direct appropriations.--In addition to amounts
            otherwise available, there is appropriated to the Administrator
            of the Small Business Administration for fiscal year 2021, out
            of any money in the Treasury not otherwise appropriated,
            $7,250,000,000, to remain available until expended, for
            carrying out this section.

    SEC. 5002. TARGETED EIDL ADVANCE.

        (a) Definitions.--In this section--
                (1) the term ``Administrator'' means the Administrator of
            the Small Business Administration; and
                (2) the terms ``covered entity'' and ``economic loss'' have
            the meanings given the terms in section 331(a) of the Economic
            Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act
            (title III of division N of Public Law 116-260).
        (b) Appropriations.--In addition to amounts otherwise available,
    there is appropriated to the Administrator for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $15,000,000,000--
                (1) to remain available until expended; and
                (2) of which, the Administrator shall use--
                        (A) $10,000,000,000 to make payments to covered
                    entities that have not received the full amounts to
                    which the covered entities are entitled under section
                    331 of the Economic Aid to Hard-Hit Small Businesses,
                    Nonprofits, and Venues Act (title III of division N of
                    Public Law 116-260); and
                        (B) $5,000,000,000 to make payments under section
                    1110(e) of the CARES Act (15 U.S.C. 9009(e)), each of
                    which shall be--
                                (i) made to a covered entity that--
                                        (I) has suffered an economic loss
                                    of greater than 50 percent; and
                                        (II) employs not more than 10
                                    employees;
                                (ii) in an amount that is $5,000; and
                                (iii) with respect to the covered entity to
                            which the payment is made, in addition to any
                            payment made to the covered entity under
                            section 1110(e) of the CARES Act (15 U.S.C.
                            9009(e)) or section 331 of the Economic Aid to
                            Hard-Hit Small Businesses, Nonprofits, and
                            Venues Act (title III of division N of Public
                            Law 116-260).

    SEC. 5003. SUPPORT FOR RESTAURANTS.

        (a) Definitions.--In this section:
                (1) Administrator.--The term ``Administrator'' means the
            Administrator of the Small Business Administration.
                (2) Affiliated business.--The term ``affiliated business''
            means a business in which an eligible entity has an equity or
            right to profit distributions of not less than 50 percent, or
            in which an eligible entity has the contractual authority to
            control the direction of the business, provided that such
            affiliation shall be determined as of any arrangements or
            agreements in existence as of March 13, 2020.
                (3) Covered period.--The term ``covered period'' means the
            period--
                        (A) beginning on February 15, 2020; and
                        (B) ending on December 31, 2021, or a date to be
                    determined by the Administrator that is not later than
                    2 years after the date of enactment of this section.
                (4) Eligible entity.--The term ``eligible entity''--
                        (A) means a restaurant, food stand, food truck,
                    food cart, caterer, saloon, inn, tavern, bar, lounge,
                    brewpub, tasting room, taproom, licensed facility or
                    premise of a beverage alcohol producer where the public
                    may taste, sample, or purchase products, or other
                    similar place of business in which the public or
                    patrons assemble for the primary purpose of being
                    served food or drink;
                        (B) includes an entity described in subparagraph
                    (A) that is located in an airport terminal or that is a
                    Tribally-owned concern; and
                        (C) does not include--
                                (i) an entity described in subparagraph (A)
                            that--
                                        (I) is a State or local government-
                                    operated business;
                                        (II) as of March 13, 2020, owns or
                                    operates (together with any affiliated
                                    business) more than 20 locations,
                                    regardless of whether those locations
                                    do business under the same or multiple
                                    names; or
                                        (III) has a pending application for
                                    or has received a grant under section
                                    324 of the Economic Aid to Hard-Hit
                                    Small Businesses, Nonprofits, and
                                    Venues Act (title III of division N of
                                    Public Law 116-260); or
                                (ii) a publicly-traded company.
                (5) Exchange; issuer; security.--The terms ``exchange'',
            ``issuer'', and ``security'' have the meanings given those
            terms in section 3(a) of the Securities Exchange Act of 1934
            (15 U.S.C. 78c(a)).
                (6) Fund.--The term ``Fund'' means the Restaurant
            Revitalization Fund established under subsection (b).
                (7) Pandemic-related revenue loss.--The term ``pandemic-
            related revenue loss'' means, with respect to an eligible
            entity--
                        (A) except as provided in subparagraphs (B), (C),
                    and (D), the gross receipts, as established using such
                    verification documentation as the Administrator may
                    require, of the eligible entity during 2020 subtracted
                    from the gross receipts of the eligible entity in 2019,
                    if such sum is greater than zero;
                        (B) if the eligible entity was not in operation for
                    the entirety of 2019--
                                (i) the difference between--
                                        (I) the product obtained by
                                    multiplying the average monthly gross
                                    receipts of the eligible entity in 2019
                                    by 12; and
                                        (II) the product obtained by
                                    multiplying the average monthly gross
                                    receipts of the eligible entity in 2020
                                    by 12; or
                                (ii) an amount based on a formula
                            determined by the Administrator;
                        (C) if the eligible entity opened during the period
                    beginning on January 1, 2020, and ending on the day
                    before the date of enactment of this section--
                                (i) the expenses described in subsection
                            (c)(5)(A) that were incurred by the eligible
                            entity minus any gross receipts received; or
                                (ii) an amount based on a formula
                            determined by the Administrator; or
                        (D) if the eligible entity has not yet opened as of
                    the date of application for a grant under subsection
                    (c), but has incurred expenses described in subsection
                    (c)(5)(A) as of the date of enactment of this section--
                                (i) the amount of those expenses; or
                                (ii) an amount based on a formula
                            determined by the Administrator.
            For purposes of this paragraph, the pandemic-related revenue
            losses for an eligible entity shall be reduced by any amounts
            received from a covered loan made under paragraph (36) or (37)
            of section 7(a) of the Small Business Act (15 U.S.C. 636(a)) in
            2020 or 2021.
                (8) Payroll costs.--The term ``payroll costs'' has the
            meaning given the term in section 7(a)(36)(A) of the Small
            Business Act (15 U.S.C. 636(a)(36)(A)), except that such term
            shall not include--
                        (A) qualified wages (as defined in subsection
                    (c)(3) of section 2301 of the CARES Act) taken into
                    account in determining the credit allowed under such
                    section 2301; or
                        (B) premiums taken into account in determining the
                    credit allowed under section 6432 of the Internal
                    Revenue Code of 1986.
                (9) Publicly-traded company.--The term ``publicly-traded
            company'' means an entity that is majority owned or controlled
            by an entity that is an issuer, the securities of which are
            listed on a national securities exchange under section 6 of the
            Securities Exchange Act of 1934 (15 U.S.C. 78f).
                (10) Tribally-owned concern.--The term ``Tribally-owned
            concern'' has the meaning given the term in section 124.3 of
            title 13, Code of Federal Regulations, or any successor
            regulation.
        (b) Restaurant Revitalization Fund.--
                (1) In general.--There is established in the Treasury of
            the United States a fund to be known as the Restaurant
            Revitalization Fund.
                (2) Appropriations.--
                        (A) In general.--In addition to amounts otherwise
                    available, there is appropriated to the Restaurant
                    Revitalization Fund for fiscal year 2021, out of any
                    money in the Treasury not otherwise appropriated,
                    $28,600,000,000, to remain available until expended.
                        (B) Distribution.--
                                (i) In general.--Of the amounts made
                            available under subparagraph (A)--
                                        (I) $5,000,000,000 shall be
                                    available to eligible entities with
                                    gross receipts during 2019 of not more
                                    than $500,000; and
                                        (II) $23,600,000,000 shall be
                                    available to the Administrator to award
                                    grants under subsection (c) in an
                                    equitable manner to eligible entities
                                    of different sizes based on annual
                                    gross receipts.
                                (ii) Adjustments.--The Administrator may
                            make adjustments as necessary to the
                            distribution of funds under clause (i)(II)
                            based on demand and the relative local costs in
                            the markets in which eligible entities operate.
                        (C) Grants after initial period.--Notwithstanding
                    subparagraph (B), on and after the date that is 60 days
                    after the date of enactment of this section, or another
                    period of time determined by the Administrator, the
                    Administrator may make grants using amounts
                    appropriated under subparagraph (A) to any eligible
                    entity regardless of the annual gross receipts of the
                    eligible entity.
                (3) Use of funds.--The Administrator shall use amounts in
            the Fund to make grants described in subsection (c).
        (c) Restaurant Revitalization Grants.--
                (1) In general.--Except as provided in subsection (b) and
            paragraph (3), the Administrator shall award grants to eligible
            entities in the order in which applications are received by the
            Administrator.
                (2) Application.--
                        (A) Certification.--An eligible entity applying for
                    a grant under this subsection shall make a good faith
                    certification that--
                                (i) the uncertainty of current economic
                            conditions makes necessary the grant request to
                            support the ongoing operations of the eligible
                            entity; and
                                (ii) the eligible entity has not applied
                            for or received a grant under section 324 of
                            the Economic Aid to Hard-Hit Small Businesses,
                            Nonprofits, and Venues Act (title III of
                            division N of Public Law 116-260).
                        (B) Business identifiers.--In accepting
                    applications for grants under this subsection, the
                    Administrator shall prioritize the ability of each
                    applicant to use their existing business identifiers
                    over requiring other forms of registration or
                    identification that may not be common to their industry
                    and imposing additional burdens on applicants.
                (3) Priority in awarding grants.--
                        (A) In general.--During the initial 21-day period
                    in which the Administrator awards grants under this
                    subsection, the Administrator shall prioritize awarding
                    grants to eligible entities that are small business
                    concerns owned and controlled by women (as defined in
                    section 3(n) of the Small Business Act (15 U.S.C.
                    632(n))), small business concerns owned and controlled
                    by veterans (as defined in section 3(q) of such Act (15
                    U.S.C. 632(q))), or socially and economically
                    disadvantaged small business concerns (as defined in
                    section 8(a)(4)(A) of the Small Business Act (15 U.S.C.
                    637(a)(4)(A))). The Administrator may take such steps
                    as necessary to ensure that eligible entities described
                    in this subparagraph have access to grant funding under
                    this section after the end of such 21-day period.
                        (B) Certification.--For purposes of establishing
                    priority under subparagraph (A), an applicant shall
                    submit a self-certification of eligibility for priority
                    with the grant application.
                (4) Grant amount.--
                        (A) Aggregate maximum amount.--The aggregate amount
                    of grants made to an eligible entity and any affiliated
                    businesses of the eligible entity under this
                    subsection--
                                (i) shall not exceed $10,000,000; and
                                (ii) shall be limited to $5,000,000 per
                            physical location of the eligible entity.
                        (B) Determination of grant amount.--
                                (i) In general.--Except as provided in this
                            paragraph, the amount of a grant made to an
                            eligible entity under this subsection shall be
                            equal to the pandemic-related revenue loss of
                            the eligible entity.
                                (ii) Return to treasury.--Any amount of a
                            grant made under this subsection to an eligible
                            entity based on estimated receipts that is
                            greater than the actual gross receipts of the
                            eligible entity in 2020 shall be returned to
                            the Treasury.
                (5) Use of funds.--During the covered period, an eligible
            entity that receives a grant under this subsection may use the
            grant funds for the following expenses incurred as a direct
            result of, or during, the COVID-19 pandemic:
                        (A) Payroll costs.
                        (B) Payments of principal or interest on any
                    mortgage obligation (which shall not include any
                    prepayment of principal on a mortgage obligation).
                        (C) Rent payments, including rent under a lease
                    agreement (which shall not include any prepayment of
                    rent).
                        (D) Utilities.
                        (E) Maintenance expenses, including--
                                (i) construction to accommodate outdoor
                            seating; and
                                (ii) walls, floors, deck surfaces,
                            furniture, fixtures, and equipment.
                        (F) Supplies, including protective equipment and
                    cleaning materials.
                        (G) Food and beverage expenses that are within the
                    scope of the normal business practice of the eligible
                    entity before the covered period.
                        (H) Covered supplier costs, as defined in section
                    7A(a) of the Small Business Act (as redesignated,
                    transferred, and amended by section 304(b) of the
                    Economic Aid to Hard-Hit Small Businesses, Nonprofits,
                    and Venues Act (Public Law 116-260)).
                        (I) Operational expenses.
                        (J) Paid sick leave.
                        (K) Any other expenses that the Administrator
                    determines to be essential to maintaining the eligible
                    entity.
                (6) Returning funds.--If an eligible entity that receives a
            grant under this subsection fails to use all grant funds or
            permanently ceases operations on or before the last day of the
            covered period, the eligible entity shall return to the
            Treasury any funds that the eligible entity did not use for the
            allowable expenses under paragraph (5).

    SEC. 5004. COMMUNITY NAVIGATOR PILOT PROGRAM.

        (a) Definitions.--In this section:
                (1) Administration.--The term ``Administration'' means the
            Small Business Administration.
                (2) Administrator.--The term ``Administrator'' means the
            Administrator of the Small Business Administration.
                (3) Community navigator services.--The term ``community
            navigator services'' means the outreach, education, and
            technical assistance provided by community navigators that
            target eligible businesses to increase awareness of, and
            participation in, programs of the Small Business
            Administration.
                (4) Community navigator.--The term ``community navigator''
            means a community organization, community financial institution
            as defined in section 7(a)(36)(A) of the Small Business Act (15
            U.S.C. 636(a)(36)(A)), or other private nonprofit organization
            engaged in the delivery of community navigator services.
                (5) Eligible business.--The term ``eligible business''
            means any small business concern, with priority for small
            business concerns owned and controlled by women (as defined in
            section 3(n) of the Small Business Act (15 U.S.C. 632(n))),
            small business concerns owned and controlled by veterans (as
            defined in section 3(q) of such Act (15 U.S.C. 632(q))), and
            socially and economically disadvantaged small business concerns
            (as defined in section 8(a)(4)(A) of the Small Business Act (15
            U.S.C. 637(a)(4)(A))).
                (6) Private nonprofit organization.--The term ``private
            nonprofit organization'' means an entity that is described in
            section 501(c) of the Internal Revenue Code of 1986 and exempt
            from tax under section 501(a) of such Code.
                (7) Resource partner.--The term ``resource partner''
            means--
                        (A) a small business development center (as defined
                    in section 3 of the Small Business Act (15 U.S.C.
                    632));
                        (B) a women's business center (as described in
                    section 29 of the Small Business Act (15 U.S.C. 656));
                    and
                        (C) a chapter of the Service Corps of Retired
                    Executives (as defined in section 8(b)(1)(B) of the Act
                    (15 U.S.C. 637(b)(1)(B))).
                (8) Small business concern.--The term ``small business
            concern'' has the meaning given under section 3 of the Small
            Business Act (15 U.S.C. 632).
                (9) State.--The term ``State'' means a State of the United
            States, the District of Columbia, the Commonwealth of Puerto
            Rico, the Virgin Islands, American Samoa, the Commonwealth of
            the Northern Mariana Islands, and Guam, or an agency,
            instrumentality, or fiscal agent thereof.
                (10) Unit of general local government.--The term ``unit of
            general local government'' means a county, city, town, village,
            or other general purpose political subdivision of a State.
        (b) Community Navigator Pilot Program.--
                (1) In general.--The Administrator of the Small Business
            Administration shall establish a Community Navigator pilot
            program to make grants to, or enter into contracts or
            cooperative agreements with, private nonprofit organizations,
            resource partners, States, Tribes, and units of local
            government to ensure the delivery of free community navigator
            services to current or prospective owners of eligible
            businesses in order to improve access to assistance programs
            and resources made available because of the COVID-19 pandemic
            by Federal, State, Tribal, and local entities.
                (2) Appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for
            fiscal year 2021, out of any money in the Treasury not
            otherwise appropriated, $100,000,000, to remain available until
            September 30, 2022, for carrying out this subsection.
        (c) Outreach and Education.--
                (1) Promotion.--The Administrator shall develop and
            implement a program to promote community navigator services to
            current or prospective owners of eligible businesses.
                (2) Call center.--The Administrator shall establish a
            telephone hotline to offer information about Federal programs
            to assist eligible businesses and offer referral services to
            resource partners, community navigators, potential lenders, and
            other persons that the Administrator determines appropriate for
            current or prospective owners of eligible businesses.
                (3) Outreach.--The Administrator shall--
                        (A) conduct outreach and education, in the 10 most
                    commonly spoken languages in the United States, to
                    current or prospective owners of eligible businesses on
                    community navigator services and other Federal programs
                    to assist eligible businesses;
                        (B) improve the website of the Administration to
                    describe such community navigator services and other
                    Federal programs; and
                        (C) implement an education campaign by advertising
                    in media targeted to current or prospective owners of
                    eligible businesses.
                (4) Appropriations.--In addition to amounts otherwise
            available, there is appropriated to the Administrator for
            fiscal year 2021, out of any money in the Treasury not
            otherwise appropriated, $75,000,000, to remain available until
            September 30, 2022, for carrying out this subsection.
        (d) Sunset.--The authority of the Administrator to make grants
    under this section shall terminate on December 31, 2025.

    SEC. 5005. SHUTTERED VENUE OPERATORS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $1,250,000,000, to remain available until
    expended, to carry out section 324 of the Economic Aid to Hard-Hit
    Small Businesses, Nonprofits, and Venues Act (title III of division N
    of Public Law 116-260), of which $500,000 shall be used to provide
    technical assistance to help applicants access the System for Award
    Management (or any successor thereto) or to assist applicants with an
    alternative grant application system.
        (b) Reduction of Shuttered Venues Assistance for New PPP
    Recipients.--Section 324 of the Economic Aid to Hard-Hit Small
    Businesses, Nonprofits, and Venues Act (title III of division N of
    Public Law 116-260), is amended--
                (1) in subsection (a)(1)(A)(vi)--
                        (A) by striking subclause (III);
                        (B) by redesignating subclause (IV) as subclause
                    (III); and
                        (C) in subclause (III), as so redesignated, by
                    striking ``subclauses (I), (II), and (III)'' and
                    inserting ``subclauses (I) and (II)''; and
                (2) in subsection (c)(1)--
                        (A) in subparagraph (A), in the matter preceding
                    clause (i), by striking ``A grant'' and inserting
                    ``Subject to subparagraphs (B) and (C), a grant''; and
                        (B) by adding at the end the following:
                        ``(C) Reduction for recipients of new ppp loans.--
                                ``(i) In general.--The otherwise applicable
                            amount of a grant under subsection (b)(2) to an
                            eligible person or entity shall be reduced by
                            the total amount of loans guaranteed under
                            paragraph (36) or (37) of section 7(a) of the
                            Small Business Act (15 U.S.C. 636(a)) that are
                            received on or after December 27, 2020 by the
                            eligible person or entity.
                                ``(ii) Application to governmental
                            entities.--For purposes of applying clause (i)
                            to an eligible person or entity owned by a
                            State or a political subdivision of a State,
                            the relevant entity--
                                        ``(I) shall be the eligible person
                                    or entity; and
                                        ``(II) shall not include entities
                                    of the State or political subdivision
                                    other than the eligible person or
                                    entity.''.

    SEC. 5006. DIRECT APPROPRIATIONS.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Administrator for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, to remain available
    until expended--
                (1) $840,000,000 for administrative expenses, including to
            prevent, prepare for, and respond to the COVID-19 pandemic,
            domestically or internationally, including administrative
            expenses related to paragraphs (36) and (37) of section 7(a) of
            the Small Business Act, section 324 of the Economic Aid to
            Hard-Hit Small Businesses, Nonprofits, and Venues Act (title
            III of division N of Public Law 116-260), section 5002 of this
            title, and section 5003 of this title; and
                (2) $460,000,000 to carry out the disaster loan program
            authorized by section 7(b) of the Small Business Act (15 U.S.C.
            636(b)), of which $70,000,000 shall be for the cost of direct
            loans authorized by such section and $390,000,000 shall be for
            administrative expenses to carry out such program.
        (b) Inspector General.--In addition to amounts otherwise available,
    there is appropriated to the Inspector General of the Small Business
    Administration for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $25,000,000, to remain available until
    expended, for necessary expenses of the Office of Inspector General.

              TITLE VI--COMMITTEE ON ENVIRONMENT AND PUBLIC WORKS

    SEC. 6001. ECONOMIC ADJUSTMENT ASSISTANCE.

        (a) Economic Development Administration Appropriation.--In addition
    to amounts otherwise available, there is appropriated for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $3,000,000,000, to remain available until September 30, 2022, to the
    Department of Commerce for economic adjustment assistance as authorized
    by sections 209 and 703 of the Public Works and Economic Development
    Act of 1965 (42 U.S.C. 3149 and 3233) to prevent, prepare for, and
    respond to coronavirus and for necessary expenses for responding to
    economic injury as a result of coronavirus.
        (b) Of the funds provided by this section, up to 2 percent shall be
    used for Federal costs to administer such assistance utilizing
    temporary Federal personnel as may be necessary consistent with the
    requirements applicable to such administrative funding in fiscal year
    2020 to prevent, prepare for, and respond to coronavirus and which
    shall remain available until September 30, 2027.
        (c) Of the funds provided by this section, 25 percent shall be for
    assistance to States and communities that have suffered economic injury
    as a result of job and gross domestic product losses in the travel,
    tourism, or outdoor recreation sectors.

    SEC. 6002. FUNDING FOR POLLUTION AND DISPARATE IMPACTS OF THE COVID-19
                  PANDEMIC.

        (a) In General.--In addition to amounts otherwise available, there
    is appropriated to the Environmental Protection Agency for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $100,000,000, to remain available until expended, to address health
    outcome disparities from pollution and the COVID-19 pandemic, of
    which--
                (1) $50,000,000, shall be for grants, contracts, and other
            agency activities that identify and address disproportionate
            environmental or public health harms and risks in minority
            populations or low-income populations under--
                        (A) section 103(b) of the Clean Air Act (42 U.S.C.
                    7403(b));
                        (B) section 1442 of the Safe Drinking Water Act (42
                    U.S.C. 300j-1);
                        (C) section 104(k)(7)(A) of the Comprehensive
                    Environmental Response, Compensation, and Liability Act
                    of 1980 (42 U.S.C. 9604(k)(7)(A)); and
                        (D) sections 791 through 797 of the Energy Policy
                    Act of 2005 (42 U.S.C. 16131 through 16137); and
                (2) $50,000,000 shall be for grants and activities
            authorized under subsections (a) through (c) of section 103 of
            the Clean Air Act (42 U.S.C. 7403) and grants and activities
            authorized under section 105 of such Act (42 U.S.C. 7405).
        (b) Administration of Funds.--
                (1) Of the funds made available pursuant to subsection
            (a)(1), the Administrator shall reserve 2 percent for
            administrative costs necessary to carry out activities funded
            pursuant to such subsection.
                (2) Of the funds made available pursuant to subsection
            (a)(2), the Administrator shall reserve 5 percent for
            activities funded pursuant to such subsection other than
            grants.

    SEC. 6003. UNITED STATES FISH AND WILDLIFE SERVICE.

        (a) Inspection, Interdiction, and Research Related to Certain
    Species and COVID-19.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $95,000,000 to remain available
    until expended, to carry out the provisions of the Fish and Wildlife
    Act of 1956 (16 U.S.C. 742a et seq.) and the Fish and Wildlife
    Coordination Act (16 U.S.C. 661 et seq.) through direct expenditure,
    contracts, and grants, of which--
                (1) $20,000,000 shall be for wildlife inspections,
            interdictions, investigations, and related activities, and for
            efforts to address wildlife trafficking;
                (2) $30,000,000 shall be for the care of captive species
            listed under the Endangered Species Act of 1973, for the care
            of rescued and confiscated wildlife, and for the care of
            Federal trust species in facilities experiencing lost revenues
            due to COVID-19; and
                (3) $45,000,000 shall be for research and extension
            activities to strengthen early detection, rapid response, and
            science-based management to address wildlife disease outbreaks
            before they become pandemics and strengthen capacity for
            wildlife health monitoring to enhance early detection of
            diseases that have capacity to jump the species barrier and
            pose a risk in the United States, including the development of
            a national wildlife disease database.
        (b) Lacey Act Provisions.--In addition to amounts otherwise made
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $10,000,000, to remain
    available until expended, to carry out the provisions of section 42(a)
    of title 18, United States Code, and the Lacey Act Amendments of 1981
    (16 U.S.C. 3371-3378).

         TITLE VII--COMMITTEE ON COMMERCE, SCIENCE, AND TRANSPORTATION

                 Subtitle A--Transportation and Infrastructure

    SEC. 7101. GRANTS TO THE NATIONAL RAILROAD PASSENGER CORPORATION.

        (a) Northeast Corridor Appropriation.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $970,388,160, to
    remain available until September 30, 2024, for grants as authorized
    under section 11101(a) of the FAST Act (Public Law 114-94) to prevent,
    prepare for, and respond to coronavirus.
        (b) National Network Appropriation.--In addition to amounts
    otherwise available, there is appropriated for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $729,611,840, to
    remain available until September 30, 2024, for grants as authorized
    under section 11101(b) of the FAST Act (Public Law 114-94) to prevent,
    prepare for, and respond to coronavirus.
        (c) Long-distance Service Restoration and Employee Recalls.--Not
    less than $165,926,000 of the aggregate amounts made available under
    subsections (a) and (b) shall be for use by the National Railroad
    Passenger Corporation to--
                (1) restore, not later than 90 days after the date of
            enactment of this Act, the frequency of rail service on long-
            distance routes (as defined in section 24102 of title 49,
            United States Code) that the National Railroad Passenger
            Corporation reduced the frequency of on or after July 1, 2020,
            and continue to operate such service at such frequency; and
                (2) recall and manage employees furloughed on or after
            October 1, 2020, as a result of efforts to prevent, prepare
            for, and respond to coronavirus.
        (d) Use of Funds in Lieu of Capital Payments.--Not less than
    $109,805,000 of the aggregate amounts made available under subsections
    (a) and (b)--
                (1) shall be for use by the National Railroad Passenger
            Corporation in lieu of capital payments from States and
            commuter rail passenger transportation providers that are
            subject to the cost allocation policy under section 24905(c) of
            title 49, United States Code; and
                (2) notwithstanding sections 24319(g) and 24905(c)(1)(A)(i)
            of title 49, United States Code, such amounts do not constitute
            cross-subsidization of commuter rail passenger transportation.
        (e) Use of Funds for State Payments for State-supported Routes.--
                (1) In general.--Of the amounts made available under
            subsection (b), $174,850,000 shall be for use by the National
            Railroad Passenger Corporation to offset amounts required to be
            paid by States for covered State-supported routes.
                (2) Funding share.--The share of funding provided under
            paragraph (1) with respect to a covered State-supported route
            shall be distributed as follows:
                        (A) Each covered State-supported route shall
                    receive 7 percent of the costs allocated to the route
                    in fiscal year 2019 under the cost allocation
                    methodology adopted pursuant to section 209 of the
                    Passenger Rail Investment and Improvement Act of 2008
                    (Public Law 110-432).
                        (B) Any remaining amounts after the distribution
                    described in subparagraph (A) shall be apportioned to
                    each covered State-supported route in proportion to the
                    passenger revenue of such route and other revenue
                    allocated to such route in fiscal year 2019 divided by
                    the total passenger revenue and other revenue allocated
                    to all covered State-supported routes in fiscal year
                    2019.
                (3) Covered state-supported route defined.--In this
            subsection, the term ``covered State-supported route'' means a
            State-supported route, as such term is defined in section 24102
            of title 49, United States Code, but does not include a State-
            supported route for which service was terminated on or before
            February 1, 2020.
        (f) Use of Funds for Debt Repayment or Prepayment.--Not more than
    $100,885,000 of the aggregate amounts made available under subsections
    (a) and (b) shall be--
                (1) for the repayment or prepayment of debt incurred by the
            National Railroad Passenger Corporation under financing
            arrangements entered into prior to the date of enactment of
            this Act; and
                (2) to pay required reserves, costs, and fees related to
            such debt, including for loans from the Department of
            Transportation and loans that would otherwise have been paid
            from National Railroad Passenger Corporation revenues.
        (g) Project Management Oversight.--Not more than $2,000,000 of the
    aggregate amounts made available under subsections (a) and (b) shall be
    for activities authorized under section 11101(c) of the FAST Act
    (Public Law 114-94).

    SEC. 7102. RELIEF FOR AIRPORTS.

        (a) In General.--
                (1) In general.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2021, out of
            any funds in the Treasury not otherwise appropriated,
            $8,000,000,000, to remain available until September 30, 2024,
            for assistance to sponsors of airports, as such terms are
            defined in section 47102 of title 49, United States Code, to be
            made available to prevent, prepare for, and respond to
            coronavirus.
                (2) Requirements and limitations.--Amounts made available
            under this section--
                        (A) may not be used for any purpose not directly
                    related to the airport; and
                        (B) may not be provided to any airport that was
                    allocated in excess of 4 years of operating funds to
                    prevent, prepare for, and respond to coronavirus in
                    fiscal year 2020.
        (b) Allocations.--The following terms shall apply to the amounts
    made available under this section:
                (1) Operating expenses and debt service payments.--
                        (A) In general.--Not more than $6,492,000,000 shall
                    be made available for primary airports, as such term is
                    defined in section 47102 of title 49, United States
                    Code, and certain cargo airports, for costs related to
                    operations, personnel, cleaning, sanitization,
                    janitorial services, combating the spread of pathogens
                    at the airport, and debt service payments.
                        (B) Distribution.-- Amounts made available under
                    this paragraph--
                                (i) shall not be subject to the reduced
                            apportionments under section 47114(f) of title
                            49, United States Code;
                                (ii) shall first be apportioned as set
                            forth in sections 47114(c)(1)(A),
                            47114(c)(1)(C)(i), 47114(c)(1)(C)(ii),
                            47114(c)(2)(A), 47114(c)(2)(B), and
                            47114(c)(2)(E) of title 49, United States Code;
                            and
                                (iii) shall not be subject to a maximum
                            apportionment limit set forth in section
                            47114(c)(1)(B) of title 49, United States Code.
                        (C) Remaining amounts.--Any amount remaining after
                    distribution under subparagraph (B) shall be
                    distributed to the sponsor of each primary airport (as
                    such term is defined in section 47102 of title 49,
                    United States Code) based on each such primary
                    airport's passenger enplanements compared to the total
                    passenger enplanements of all such primary airports in
                    calendar year 2019.
                (2) Federal share for development projects.--
                        (A) In general.--Not more than $608,000,000
                    allocated under subsection (a)(1) shall be available to
                    pay a Federal share of 100 percent of the costs for any
                    grant awarded in fiscal year 2021, or in fiscal year
                    2020 with less than a 100-percent Federal share, for an
                    airport development project (as such term is defined in
                    section 47102 of title 49).
                        (B) Remaining amounts.--Any amount remaining under
                    this paragraph shall be distributed as described in
                    paragraph (1)(C).
                (3) Nonprimary airports.--
                        (A) In general.--Not more than $100,000,000 shall
                    be made available for general aviation and commercial
                    service airports that are not primary airports (as such
                    terms are defined in section 47102 of title 49, United
                    States Code) for costs related to operations,
                    personnel, cleaning, sanitization, janitorial services,
                    combating the spread of pathogens at the airport, and
                    debt service payments.
                        (B) Distribution.--Amounts made available under
                    this paragraph shall be apportioned to each non-primary
                    airport based on the categories published in the most
                    current National Plan of Integrated Airport Systems,
                    reflecting the percentage of the aggregate published
                    eligible development costs for each such category, and
                    then dividing the allocated funds evenly among the
                    eligible airports in each category, rounding up to the
                    nearest thousand dollars.
                        (C) Remaining amounts.--Any amount remaining under
                    this paragraph shall be distributed as described in
                    paragraph (1)(C).
                (4) Airport concessions.--
                        (A) In general.--Not more than $800,000,000 shall
                    be made available for sponsors of primary airports to
                    provide relief from rent and minimum annual guarantees
                    to airport concessions, of which at least $640,000,000
                    shall be available to provide relief to eligible small
                    airport concessions and of which at least $160,000,000
                    shall be available to provide relief to eligible large
                    airport concessions located at primary airports.
                        (B) Distribution.--The amounts made available for
                    each set-aside in this paragraph shall be distributed
                    to the sponsor of each primary airport (as such term is
                    defined in section 47102 of title 49, United States
                    Code) based on each such primary airport's passenger
                    enplanements compared to the total passenger
                    enplanements of all such primary airports in calendar
                    year 2019.
                        (C) Conditions.--As a condition of approving a
                    grant under this paragraph--
                                (i) the sponsor shall provide such relief
                            from the date of enactment of this Act until
                            the sponsor has provided relief equaling the
                            total grant amount, to the extent practicable
                            and to the extent permissible under State laws,
                            local laws, and applicable trust indentures;
                            and
                                (ii) for each set-aside, the sponsor shall
                            provide relief from rent and minimum annual
                            guarantee obligations to each eligible airport
                            concession in an amount that reflects each
                            eligible airport concession's proportional
                            share of the total amount of the rent and
                            minimum annual guarantees of those eligible
                            airport concessions at such airport.
        (c) Administration.--
                (1) Administrative expenses.--The Administrator of the
            Federal Aviation Administration may retain up to 0.1 percent of
            the funds provided under this section to fund the award of, and
            oversight by the Administrator of, grants made under this
            section.
                (2) Workforce retention requirements.--
                        (A) Required retention.--As a condition for
                    receiving funds provided under this section, an airport
                    shall continue to employ, through September 30, 2021,
                    at least 90 percent of the number of individuals
                    employed (after making adjustments for retirements or
                    voluntary employee separations) by the airport as of
                    March 27, 2020.
                        (B) Waiver of retention requirement.--The Secretary
                    shall waive the workforce retention requirement if the
                    Secretary determines that--
                                (i) the airport is experiencing economic
                            hardship as a direct result of the requirement;
                            or
                                (ii) the requirement reduces aviation
                            safety or security.
                        (C) Exception.--The workforce retention requirement
                    shall not apply to nonhub airports or nonprimary
                    airports receiving funds under this section.
                        (D) Noncompliance.--Any financial assistance
                    provided under this section to an airport that fails to
                    comply with the workforce retention requirement
                    described in subparagraph (A), and does not otherwise
                    qualify for a waiver or exception under this paragraph,
                    shall be subject to clawback by the Secretary.
        (d) Definitions.--In this section:
                (1) Eligible large airport concession.--The term ``eligible
            large airport concession'' means a concession (as defined in
            section 23.3 of title 49, Code of Federal Regulations), that is
            in-terminal and has maximum gross receipts, averaged over the
            previous three fiscal years, of more than $56,420,000.
                (2) Eligible small airport concession.--The term ``eligible
            small airport concession'' means a concession (as defined in
            section 23.3 of title 49, Code of Federal Regulations), that is
            in-terminal and--
                        (A) a small business with maximum gross receipts,
                    averaged over the previous 3 fiscal years, of less than
                    $56,420,000; or
                        (B) is a joint venture (as defined in section 23.3
                    of title 49, Code of Federal Regulations).

    SEC. 7103. EMERGENCY FAA EMPLOYEE LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Federal Aviation Administration the Emergency FAA Employee Leave Fund
    (in this section referred to as the ``Fund''), to be administered by
    the Administrator of the Federal Aviation Administration, for the
    purposes set forth in subsection (b). In addition to amounts otherwise
    available, there is appropriated for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $9,000,000, which shall be
    deposited into the Fund and remain available through September 30,
    2022.
        (b) Purpose.--Amounts in the Fund shall be available to the
    Administrator for the use of paid leave under this section by any
    employee of the Administration who is unable to work because the
    employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes
            optional a virtual learning instruction model or requires or
            makes optional a hybrid of in-person and virtual learning
            instruction models, or the child care provider of such son or
            daughter is unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or is
            recovering from any injury, disability, illness, or condition
            related to such immunization.
        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by an employee of the
            Administration during the period beginning on the date of
            enactment of this section and ending on September 30, 2021.
                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to an employee of the
                    Administration in an amount not to exceed 600 hours of
                    paid leave for each full-time employee, and in the case
                    of a part-time employee, employee on an uncommon tour
                    of duty, or employee with a seasonal work schedule, in
                    an amount not to exceed the proportional equivalent of
                    600 hours to the extent amounts in the Fund remain
                    available for reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to an employee if the leave
                    would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to
                    an employee of the Administration; and
                        (B) may not be used by an employee of the
                    Administration concurrently with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to an employee of the Administration under this
            section shall reduce the total service used to calculate any
            Federal civilian retirement benefit.

    SEC. 7104. EMERGENCY TSA EMPLOYEE LEAVE FUND.

        (a) Establishment; Appropriation.--There is established in the
    Transportation Security Administration (in this section referred to as
    the ``Administration'') the Emergency TSA Employee Leave Fund (in this
    section referred to as the ``Fund''), to be administered by the
    Administrator of the Administration, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $13,000,000, which shall be deposited into the
    Fund and remain available through September 30, 2022.
        (b) Purpose.--Amounts in the Fund shall be available to the
    Administration for the use of paid leave under this section by any
    employee of the Administration who is unable to work because the
    employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes
            optional a virtual learning instruction model or requires or
            makes optional a hybrid of in-person and virtual learning
            instruction models, or the child care provider of such son or
            daughter is unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or is
            recovering from any injury, disability, illness, or condition
            related to such immunization.
        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by an employee of the
            Administration during the period beginning on the date of
            enactment of this section and ending on September 30, 2021.
                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to an employee of the
                    Administration in an amount not to exceed 600 hours of
                    paid leave for each full-time employee, and in the case
                    of a part-time employee, employee on an uncommon tour
                    of duty, or employee with a seasonal work schedule, in
                    an amount not to exceed the proportional equivalent of
                    600 hours to the extent amounts in the Fund remain
                    available for reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to an employee if the leave
                    would result in payments greater than $2,800 in
                    aggregate for any biweekly pay period for a full-time
                    employee, or a proportionally equivalent biweekly limit
                    for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to
                    an employee of the Administration; and
                        (B) may not be used by an employee of the
                    Administration concurrently with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to an employee of the Administration under this
            section shall reduce the total service used to calculate any
            Federal civilian retirement benefit.

               Subtitle B--Aviation Manufacturing Jobs Protection

    SEC. 7201. DEFINITIONS.

        In this subtitle:
                (1) Eligible employee group.--The term ``eligible employee
            group'' means the portion of an employer's United States
            workforce that--
                        (A) does not exceed 25 percent of the employer's
                    total United States workforce as of April 1, 2020; and
                        (B) contains only employees with a total
                    compensation level of $200,000 or less per year; and
                        (C) is engaged in aviation manufacturing activities
                    and services, or maintenance, repair, and overhaul
                    activities and services.
                (2) Aviation manufacturing company.--The term ``aviation
            manufacturing company'' means a corporation, firm, or other
            business entity--
                        (A) that--
                                (i) actively manufactures an aircraft,
                            aircraft engine, propeller, or a component,
                            part, or systems of an aircraft or aircraft
                            engine under a Federal Aviation Administration
                            production approval;
                                (ii) holds a certificate issued under part
                            145 of title 14, Code of Federal Regulations,
                            for maintenance, repair, and overhaul of
                            aircraft, aircraft engines, components, or
                            propellers; or
                                (iii) operates a process certified to SAE
                            AS9100 related to the design, development, or
                            provision of an aviation product or service,
                            including a part, component, or assembly;
                        (B) which--
                                (i) is established, created, or organized
                            in the United States or under the laws of the
                            United States; and
                                (ii) has significant operations in, and a
                            majority of its employees engaged in aviation
                            manufacturing activities and services, or
                            maintenance, repair, and overhaul activities
                            and services based in the United States;
                        (C) which has involuntarily furloughed or laid off
                    at least 10 percent of its workforce in 2020 as
                    compared to 2019 or has experienced at least a 15
                    percent decline in 2020 revenues as compared to 2019;
                        (D) that, as supported by sworn financial
                    statements or other appropriate data, has identified
                    the eligible employee group and the amount of total
                    compensation level for the eligible employee group;
                        (E) that agrees to provide private contributions
                    and maintain the total compensation level for the
                    eligible employee group for the duration of an
                    agreement under this subtitle;
                        (F) that agrees to provide immediate notice and
                    justification to the Secretary of involuntary furloughs
                    or layoffs exceeding 10 percent of the workforce that
                    is not included in an eligible employee group for the
                    duration of an agreement and receipt of public
                    contributions under this subtitle;
                        (G) that has not conducted involuntary furloughs or
                    reduced pay rates or benefits for the eligible employee
                    group, subject to the employer's right to discipline or
                    terminate an employee in accordance with employer
                    policy, between the date of application and the date on
                    which such a corporation, firm, or other business
                    entity enters into an agreement with the Secretary
                    under this subtitle; and
                        (H) that--
                                (i) in the case of a corporation, firm, or
                            other business entity including any parent
                            company or subsidiary of such a corporation,
                            firm, or other business entity, that holds any
                            type or production certificate or similar
                            authorization issued under section 44704 of
                            title 49, United States Code, with respect to a
                            transport-category airplane covered under part
                            25 of title 14, Code of Federal Regulations,
                            certificated with a passenger seating capacity
                            of 50 or more, agrees to refrain from
                            conducting involuntary layoffs or furloughs, or
                            reducing pay rates and benefits, for the
                            eligible employee group, subject to the
                            employer's right to discipline or terminate an
                            employee in accordance with employer policy
                            from the date of agreement until September 30,
                            2021, or the duration of the agreement and
                            receipt of public contributions under this
                            subtitle, whichever period ends later; or
                                (ii) in the case of corporation, firm, or
                            other business entity not specified under
                            subparagraph (i), agrees to refrain from
                            conducting involuntary layoffs or furloughs, or
                            reducing pay rates and benefits, for the
                            eligible employee group, subject to the
                            employer's right to discipline or terminate an
                            employee in accordance with employer policy for
                            the duration of the agreement and receipt of
                            public contributions under this subtitle.
                (3) Employee.--The term ``employee'' has the meaning given
            that term in section 3 of the Fair Labor Standards Act of 1938
            (29 U.S.C. 203).
                (4) Employer.--The term ``employer'' means an aviation
            manufacturing company that is an employer (as defined in
            section 3 of the Fair Labor Standards Act of 1938 (29 U.S.C.
            203)).
                (5) Private contribution.--The term ``private
            contribution'' means the contribution funded by the employer
            under this subtitle to maintain 50 percent of the eligible
            employee group's total compensation level, and combined with
            the public contribution, is sufficient to maintain the total
            compensation level for the eligible employee group as of April
            1, 2020.
                (6) Public contribution.--The term ``public contribution''
            means the contribution funded by the Federal Government under
            this subtitle to provide 50 percent of the eligible employees
            group's total compensation level, and combined with the private
            contribution, is sufficient to maintain the total compensation
            level for those in the eligible employee group as of April 1,
            2020.
                (7) Secretary.--The term ``Secretary'' means the Secretary
            of Transportation.
                (8) Total compensation level.--The term ``total
            compensation level'' means the level of total base compensation
            and benefits being provided to an eligible employee group
            employee, excluding overtime and premium pay, and excluding any
            Federal, State, or local payroll taxes paid, as of April 1,
            2020.

    SEC. 7202. PAYROLL SUPPORT PROGRAM.

        (a) In General.--The Secretary shall establish a payroll support
    program and enter into agreements with employers who meet the
    eligibility criteria specified in subsection (b) and are not ineligible
    under subsection (c), to provide public contributions to supplement
    compensation of an eligible employee group. There is appropriated for
    fiscal year 2021, out of amounts in the Treasury not otherwise
    appropriated, $3,000,000,000, to remain available until September 30,
    2023, for the Secretary to carry out the payroll support program
    authorized under the preceding sentence for which 1 percent of the
    funds may be used for implementation costs and administrative expenses.
        (b) Eligibility.--The Secretary shall enter into an agreement and
    provide public contributions, for a term no longer than 6 months,
    solely with an employer that agrees to use the funds received under an
    agreement exclusively for the continuation of employee wages, salaries,
    and benefits, to maintain the total compensation level for the eligible
    employee group as of April 1, 2020 for the duration of the agreement,
    and to facilitate the retention, rehire, or recall of employees of the
    employer, except that such funds may not be used for back pay of
    returning rehired or recalled employees.
        (c) Ineligibility.--The Secretary may not enter into any agreement
    under this section with an employer who was allowed a credit under
    section 2301 of the CARES Act (26 U.S.C. 3111 note) for the immediately
    preceding calendar quarter ending before such agreement is entered
    into, who received financial assistance under section 4113 of the CARES
    Act (15 U.S.C. 9073), or who is currently expending financial
    assistance under the paycheck protection program established under
    section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)), as
    of the date the employer submits an application under the payroll
    support program established under subsection (a).
        (d) Reductions.--To address any shortfall in assistance that would
    otherwise be provided under this subtitle, the Secretary shall reduce,
    on a pro rata basis, the financial assistance provided under this
    subtitle.
        (e) Agreement Deadline.--No agreement may be entered into by the
    Secretary under the payroll support program established under
    subsection (a) after the last day of the 6 month period that begins on
    the effective date of the first agreement entered into under such
    program.

                              Subtitle C--Airlines

    SEC. 7301. AIR TRANSPORTATION PAYROLL SUPPORT PROGRAM EXTENSION.

        (a) Definitions.--The definitions in section 40102(a) of title 49,
    United States Code, shall apply with respect to terms used in this
    section, except that--
                (1) the term ``catering functions'' means preparation,
            assembly, or both, of food, beverages, provisions and related
            supplies for delivery, and the delivery of such items, directly
            to aircraft or to a location on or near airport property for
            subsequent delivery to aircraft;
                (2) the term ``contractor'' means--
                        (A) a person that performs, under contract with a
                    passenger air carrier conducting operations under part
                    121 of title 14, Code of Federal Regulations--
                                (i) catering functions; or
                                (ii) functions on the property of an
                            airport that are directly related to the air
                            transportation of persons, property, or mail,
                            including the loading and unloading of property
                            on aircraft, assistance to passengers under
                            part 382 of title 14, Code of Federal
                            Regulations, security, airport ticketing and
                            check-in functions, ground-handling of
                            aircraft, or aircraft cleaning and sanitization
                            functions and waste removal; or
                        (B) a subcontractor that performs such functions;
                (3) the term ``employee'' means an individual, other than a
            corporate officer, who is employed by an air carrier or a
            contractor;
                (4) the term ``eligible air carrier'' means an air carrier
            that--
                        (A) received financial assistance pursuant section
                    402(a)(1) of division N of the Consolidated
                    Appropriations Act, 2021 (Public Law 116-260);
                        (B) provides air transportation as of March 31,
                    2021;
                        (C) has not conducted involuntary furloughs or
                    reduced pay rates or benefits between March 31, 2021,
                    and the date on which the air carrier makes a
                    certification to the Secretary pursuant to subparagraph
                    (D); and
                        (D) certifies to the Secretary that such air
                    carrier will--
                                (i) refrain from conducting involuntary
                            furloughs or reducing pay rates or benefits
                            until September 30, 2021, or the date on which
                            assistance provided under this section is
                            exhausted, whichever is later;
                                (ii) refrain from purchasing an equity
                            security of the air carrier or the parent
                            company of the air carrier that is listed on a
                            national securities exchange through September
                            30, 2022;
                                (iii) refrain from paying dividends, or
                            making other capital distributions, with
                            respect to common stock (or equivalent
                            interest) of such air carrier through September
                            30, 2022;
                                (iv) during the 2-year period beginning
                            April 1, 2021, and ending April 1, 2023,
                            refrain from paying--
                                        (I) any officer or employee of the
                                    air carrier whose total compensation
                                    exceeded $425,000 in calendar year 2019
                                    (other than an employee whose
                                    compensation is determined through an
                                    existing collective bargaining
                                    agreement entered into prior to the
                                    date of enactment of this Act)--
                                                (aa) total compensation
                                            that exceeds, during any 12
                                            consecutive months of such 2-
                                            year period, the total
                                            compensation received by the
                                            officer or employee from the
                                            air carrier in calendar year
                                            2019; or
                                                (bb) severance pay or other
                                            benefits upon termination of
                                            employment with the air carrier
                                            which exceeds twice the maximum
                                            total compensation received by
                                            the officer or employee from
                                            the air carrier in calendar
                                            year 2019; and
                                        (II) any officer or employee of the
                                    air carrier whose total compensation
                                    exceeded $3,000,000 in calendar year
                                    2019 during any 12 consecutive months
                                    of such period total compensation in
                                    excess of the sum of--
                                                (aa) $3,000,000; and
                                                (bb) 50 percent of the
                                            excess over $3,000,000 of the
                                            total compensation received by
                                            the officer or employee from
                                            the air carrier in calendar
                                            year 2019.
                (5) the term ``eligible contractor'' means a contractor
            that--
                        (A) received financial assistance pursuant to
                    section 402(a)(2) of division N of the Consolidated
                    Appropriations Act, 2021 (Public Law 116-260);
                        (B) performs one or more of the functions described
                    under paragraph (2) as of March 31, 2021;
                        (C) has not conducted involuntary furloughs or
                    reduced pay rates or benefits between March 31, 2021,
                    and the date on which the contractor makes a
                    certification to the Secretary pursuant to subparagraph
                    (D); and
                        (D) certifies to the Secretary that such contractor
                    will--
                                (i) refrain from conducting involuntary
                            furloughs or reducing pay rates or benefits
                            until September 30, 2021, or the date on which
                            assistance provided under this section is
                            exhausted, whichever is later;
                                (ii) refrain from purchasing an equity
                            security of the contractor or the parent
                            company of the contractor that is listed on a
                            national securities exchange through September
                            30, 2022;
                                (iii) refrain from paying dividends, or
                            making other capital distributions, with
                            respect to common stock (or equivalent
                            interest) of the contractor through September
                            30, 2022;
                                (iv) during the 2-year period beginning
                            April 1, 2021, and ending April 1, 2023,
                            refrain from paying--
                                        (I) any officer or employee of the
                                    contractor whose total compensation
                                    exceeded $425,000 in calendar year 2019
                                    (other than an employee whose
                                    compensation is determined through an
                                    existing collective bargaining
                                    agreement entered into prior to the
                                    date of enactment of this Act)--
                                                (aa) total compensation
                                            that exceeds, during any 12
                                            consecutive months of such 2-
                                            year period, the total
                                            compensation received by the
                                            officer or employee from the
                                            contractor in calendar year
                                            2019; or
                                                (bb) severance pay or other
                                            benefits upon termination of
                                            employment with the contractor
                                            which exceeds twice the maximum
                                            total compensation received by
                                            the officer or employee from
                                            the contractor in calendar year
                                            2019; and
                                        (II) any officer or employee of the
                                    contractor whose total compensation
                                    exceeded $3,000,000 in calendar year
                                    2019 during any 12 consecutive months
                                    of such period total compensation in
                                    excess of the sum of--
                                                (aa) $3,000,000; and
                                                (bb) 50 percent of the
                                            excess over $3,000,000 of the
                                            total compensation received by
                                            the officer or employee from
                                            the contractor in calendar year
                                            2019.
                (6) the term ``Secretary'' means the Secretary of the
            Treasury.
        (b) Payroll Support Grants.--
                (1) In general.--The Secretary shall make available to
            eligible air carriers and eligible contractors, financial
            assistance exclusively for the continuation of payment of
            employee wages, salaries, and benefits to--
                        (A) eligible air carriers, in an aggregate amount
                    of $14,000,000,000; and
                        (B) eligible contractors, in an aggregate amount of
                    $1,000,000,000.
                (2) Apportionments.--
                        (A) In general.--The Secretary shall apportion
                    funds to eligible air carriers and eligible contractors
                    in accordance with the requirements of this section not
                    later than April 15, 2021.
                        (B) Eligible air carriers.--The Secretary shall
                    apportion funds made available under paragraph (1)(A)
                    to each eligible air carrier in the ratio that--
                                (i) the amount received by the air carrier
                            pursuant to section 403(a) of division N of the
                            Consolidated Appropriations Act, 2021 (Public
                            Law 116-260) bears to
                                (ii) $15,000,000,000.
                        (C) Eligible contractors.--The Secretary shall
                    apportion, to each eligible contractor, an amount equal
                    to the total amount such contractor received pursuant
                    to section 403(a) of division N of the Consolidated
                    Appropriations Act, 2021 (Public Law 116-260).
                (3) In general.--
                        (A) Forms; terms and conditions.--The Secretary
                    shall provide financial assistance to an eligible air
                    carrier or eligible contractor under this section in
                    the same form and on the same terms and conditions as
                    determined by pursuant to section 403(b)(1)(A) of
                    subtitle A of title IV of division N of the
                    Consolidated Appropriations Act, 2021 (Pub. L. No. 116-
                    260).
                        (B) Procedures.--The Secretary shall publish
                    streamlined and expedited procedures not later than 5
                    days after the date of enactment of this section for
                    eligible air carriers and eligible contractors to
                    submit requests for financial assistance under this
                    section.
                        (C) Deadline for immediate payroll assistance.--Not
                    later than 10 days after the date of enactment of this
                    section, the Secretary shall make initial payments to
                    air carriers and contractors that submit requests for
                    financial assistance approved by the Secretary.
                (4) Taxpayer protection.--The Secretary shall receive
            financial instruments issued by recipients of financial
            assistance under this section in the same form and amount, and
            under the same terms and conditions, as determined by the
            Secretary under section 408 of subtitle A of title IV of
            division N of the Consolidated Appropriations Act, 2021 (Pub.
            L. No. 116-260).
                (5) Administrative expenses.--Of the amounts made available
            under paragraph (1)(A), $10,000,000 shall be made available to
            the Secretary for costs and administrative expenses associated
            with providing financial assistance under this section.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $15,000,000,000, to remain available until
    expended, to carry out this section.

             Subtitle D--Consumer Protection and Commerce Oversight

    SEC. 7401. FUNDING FOR CONSUMER PRODUCT SAFETY FUND TO PROTECT
                  CONSUMERS FROM POTENTIALLY DANGEROUS PRODUCTS RELATED TO
                  COVID-19.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Consumer Product Safety Commission for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $50,000,000, to remain available until September 30,
    2026, for the purposes described in subsection (b).
        (b) Purposes.--The funds made available in subsection (a) shall
    only be used for purposes of the Consumer Product Safety Commission
    to--
                (1) carry out the requirements in title XX of division FF
            of the Consolidated Appropriations Act, 2021 (Public Law 116-
            260);
                (2) enhance targeting, surveillance, and screening of
            consumer products, particularly COVID-19 products, entering the
            United States at ports of entry, including ports of entry for
            de minimis shipments;
                (3) enhance monitoring of internet websites for the
            offering for sale of new and used violative consumer products,
            particularly COVID-19 products, and coordination with retail
            and resale websites to improve identification and elimination
            of listings of such products;
                (4) increase awareness and communication particularly of
            COVID-19 product related risks and other consumer product
            safety information; and
                (5) improve the Commission's data collection and analysis
            system especially with a focus on consumer product safety risks
            resulting from the COVID-19 pandemic to socially disadvantaged
            individuals and other vulnerable populations.
        (c) Definitions.--In this section--
                (1) the term ``Commission'' means the Consumer Product
            Safety Commission;
                (2) the term ``violative consumer products'' means consumer
            products in violation of an applicable consumer product safety
            standard under the Consumer Product Safety Act (15 U.S.C. 2051
            et seq.) or any similar rule, regulation, standard, or ban
            under any other Act enforced by the Commission;
                (3) the term ``COVID-19 emergency period'' means the period
            during which a public health emergency declared pursuant to
            section 319 of the Public Health Service Act (42 U.S.C. 247d)
            with respect to the 2019 novel coronavirus (COVID-19),
            including under any renewal of such declaration, is in effect;
            and
                (4) the term ``COVID-19 products'' means consumer products,
            as defined by section 3(a)(5) of the Consumer Product Safety
            Act (15 U.S.C. 2052(a)(5)), whose risks have been significantly
            affected by COVID-19 or whose sales have materially increased
            during the COVID-19 emergency period as a result of the COVID-
            19 pandemic.

    SEC. 7402. FUNDING FOR E-RATE SUPPORT FOR EMERGENCY EDUCATIONAL
                  CONNECTIONS AND DEVICES.

        (a) Regulations Required.--Not later than 60 days after the date of
    the enactment of this Act, the Commission shall promulgate regulations
    providing for the provision, from amounts made available from the
    Emergency Connectivity Fund, of support under paragraphs (1)(B) and (2)
    of section 254(h) of the Communications Act of 1934 (47 U.S.C. 254(h))
    to an eligible school or library, for the purchase during a COVID-19
    emergency period of eligible equipment or advanced telecommunications
    and information services (or both), for use by--
                (1) in the case of a school, students and staff of the
            school at locations that include locations other than the
            school; and
                (2) in the case of a library, patrons of the library at
            locations that include locations other than the library.
        (b) Support Amount.--In providing support under the covered
    regulations, the Commission shall reimburse 100 percent of the costs
    associated with the eligible equipment, advanced telecommunications and
    information services, or eligible equipment and advanced
    telecommunications and information services, except that any
    reimbursement of a school or library for the costs associated with any
    eligible equipment may not exceed an amount that the Commission
    determines, with respect to the request by the school or library for
    the reimbursement, is reasonable.
        (c) Emergency Connectivity Fund.--
                (1) Establishment.--There is established in the Treasury of
            the United States a fund to be known as the ``Emergency
            Connectivity Fund''.
                (2) Appropriation.--In addition to amounts otherwise
            available, there is appropriated to the Emergency Connectivity
            Fund for fiscal year 2021, out of any money in the Treasury not
            otherwise appropriated--
                        (A) $7,171,000,000, to remain available until
                    September 30, 2030, for--
                                (i) the provision of support under the
                            covered regulations; and
                                (ii) the Commission to adopt, and the
                            Commission and the Universal Service
                            Administrative Company to administer, the
                            covered regulations; and
                        (B) $1,000,000, to remain available until September
                    30, 2030, for the Inspector General of the Commission
                    to conduct oversight of support provided under the
                    covered regulations.
                (3) Limitation.--Not more than 2 percent of the amount made
            available under paragraph (2)(A) may be used for the purposes
            described in clause (ii) of such paragraph.
                (4) Relationship to universal service contributions.--
            Support provided under the covered regulations shall be
            provided from amounts made available from the Emergency
            Connectivity Fund and not from contributions under section
            254(d) of the Communications Act of 1934 (47 U.S.C. 254(d)).
        (d) Definitions.--In this section:
                (1) Advanced telecommunications and information services.--
            The term ``advanced telecommunications and information
            services'' means advanced telecommunications and information
            services, as such term is used in section 254(h) of the
            Communications Act of 1934 (47 U.S.C. 254(h)).
                (2) Commission.--The term ``Commission'' means the Federal
            Communications Commission.
                (3) Connected device.--The term ``connected device'' means
            a laptop computer, tablet computer, or similar end-user device
            that is capable of connecting to advanced telecommunications
            and information services.
                (4) Covered regulations.--The term ``covered regulations''
            means the regulations promulgated under subsection (a).
                (5) COVID-19 emergency period.--The term ``COVID-19
            emergency period'' means a period that--
                        (A) begins on the date of a determination by the
                    Secretary of Health and Human Services pursuant to
                    section 319 of the Public Health Service Act (42 U.S.C.
                    247d) that a public health emergency exists as a result
                    of COVID-19; and
                        (B) ends on the June 30 that first occurs after the
                    date that is 1 year after the date on which such
                    determination (including any renewal thereof)
                    terminates.
                (6) Eligible equipment.--The term ``eligible equipment''
            means the following:
                        (A) Wi-Fi hotspots.
                        (B) Modems.
                        (C) Routers.
                        (D) Devices that combine a modem and router.
                        (E) Connected devices.
                (7) Eligible school or library.--The term ``eligible school
            or library'' means an elementary school, secondary school, or
            library (including a Tribal elementary school, Tribal secondary
            school, or Tribal library) eligible for support under
            paragraphs (1)(B) and (2) of section 254(h) of the
            Communications Act of 1934 (47 U.S.C. 254(h)).
                (8) Emergency connectivity fund.--The term ``Emergency
            Connectivity Fund'' means the fund established under subsection
            (c)(1).
                (9) Library.--The term ``library'' includes a library
            consortium.
                (10) Wi-fi.--The term ``Wi-Fi'' means a wireless networking
            protocol based on Institute of Electrical and Electronics
            Engineers standard 802.11 (or any successor standard).
                (11) Wi-fi hotspot.--The term ``Wi-Fi hotspot'' means a
            device that is capable of--
                        (A) receiving advanced telecommunications and
                    information services; and
                        (B) sharing such services with a connected device
                    through the use of Wi-Fi.

    SEC. 7403. FUNDING FOR DEPARTMENT OF COMMERCE INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the Office of the Inspector General of the Department of Commerce
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $3,000,000, to remain available until September 30, 2022,
    for oversight of activities supported with funds appropriated to the
    Department of Commerce to prevent, prepare for, and respond to COVID-
    19.

    SEC. 7404. FEDERAL TRADE COMMISSION FUNDING FOR COVID-19 RELATED WORK.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Federal Trade Commission for fiscal year
    2021, $30,400,000, to remain available until September 30, 2026, for
    the purposes described in subsection (b).
        (b) Purposes.--From the amount appropriated under subsection (a),
    the Federal Trade Commission shall use--
                (1) $4,400,000 to process and monitor consumer complaints
            received into the Consumer Sentinel Network, including
            increased complaints received regarding unfair or deceptive
            acts or practices related to COVID-19;
                (2) $2,000,000 for consumer-related education, including in
            connection with unfair or deceptive acts or practices related
            to COVID-19; and
                (3) $24,000,000 to fund full-time employees of the Federal
            Trade Commission to address unfair or deceptive acts or
            practices, including those related to COVID-19.

                       Subtitle E--Science and Technology

    SEC. 7501. NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY.

        In addition to amounts otherwise made available, there are
    appropriated to the National Institute of Standards and Technology for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $150,000,000, to remain available until September 30,
    2022, to fund awards for research, development, and testbeds to
    prevent, prepare for, and respond to coronavirus. None of the funds
    provided by this section shall be subject to cost share requirements.

    SEC. 7502. NATIONAL SCIENCE FOUNDATION.

        In addition to amounts otherwise made available, there are
    appropriated to the National Science Foundation for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $600,000,000, to remain available until September 30, 2022, to fund or
    extend new and existing research grants, cooperative agreements,
    scholarships, fellowships, and apprenticeships, and related
    administrative expenses to prevent, prepare for, and respond to
    coronavirus.

                Subtitle F--Corporation for Public Broadcasting

    SEC. 7601. SUPPORT FOR THE CORPORATION FOR PUBLIC BROADCASTING.

        In addition to amounts otherwise made available, there is
    appropriated to the Corporation for Public Broadcasting for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $175,000,000, to remain available until expended, to prevent, prepare
    for, and respond to coronavirus, including for fiscal stabilization
    grants to public telecommunications entities, as defined in section 397
    of the Communications Act of 1934 (47 U.S.C. 397), with no deduction
    for administrative or other costs of the Corporation, to maintain
    programming and services and preserve small and rural stations
    threatened by declines in non-Federal revenues.

                   TITLE VIII--COMMITTEE ON VETERANS' AFFAIRS

    SEC. 8001. FUNDING FOR CLAIMS AND APPEALS PROCESSING.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $272,000,000, to remain available until
    September 30, 2023, pursuant to sections 308, 310, 7101 through 7113,
    7701, and 7703 of title 38, United States Code.

    SEC. 8002. FUNDING AVAILABILITY FOR MEDICAL CARE AND HEALTH NEEDS.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $14,482,000,000, to remain available until
    September 30, 2023, for allocation under chapters 17, 20, 73, and 81 of
    title 38, United States Code, of which not more than $4,000,000,000
    shall be available pursuant to section 1703 of title 38, United States
    Code for health care furnished through the Veterans Community Care
    program in sections 1703(c)(1) and 1703(c)(5) of such title.

    SEC. 8003. FUNDING FOR SUPPLY CHAIN MODERNIZATION.

        In addition to amounts otherwise made available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $100,000,000, to remain available until
    September 30, 2022, for the supply chain modernization initiative under
    sections 308, 310, and 7301(b) of title 38, United States Code.

    SEC. 8004. FUNDING FOR STATE HOMES.

        In addition to amounts otherwise made available, there are
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated--
                (1) $500,000,000, to remain available until expended, for
            allocation under sections 8131 through 8137 of title 38, United
            States Code: and
                (2) $250,000,000, to remain available until September 30,
            2022, for a one-time only obligation and expenditure to
            existing State extended care facilities for veterans in
            proportion to each State's share of the total resident capacity
            in such facilities as of the date of enactment of this Act
            where such capacity includes only veterans on whose behalf the
            Department pays a per diem payment pursuant to section 1741 or
            1745 of title 38, United States Code.

    SEC. 8005. FUNDING FOR THE DEPARTMENT OF VETERANS AFFAIRS OFFICE OF
                  INSPECTOR GENERAL.

        In addition to amounts otherwise made available, there is
    appropriated to the Office of Inspector General of the Department of
    Veterans Affairs for fiscal year 2021, out of any money in the Treasury
    not otherwise appropriated, $10,000,000, to remain available until
    expended, for audits, investigations, and other oversight of projects
    and activities carried out with funds made available to the Department
    of Veterans Affairs.

    SEC. 8006. COVID-19 VETERAN RAPID RETRAINING ASSISTANCE PROGRAM.

        (a) In General.--The Secretary of Veterans Affairs shall carry out
    a program under which the Secretary shall provide up to 12 months of
    retraining assistance to an eligible veteran for the pursuit of a
    covered program of education. Such retraining assistance shall be in
    addition to any other entitlement to educational assistance or benefits
    for which a veteran is, or has been, eligible.
        (b) Eligible Veterans.--
                (1) In general.--In this section, the term ``eligible
            veteran'' means a veteran who--
                        (A) as of the date of the receipt by the Department
                    of Veterans Affairs of an application for assistance
                    under this section, is at least 22 years of age but not
                    more than 66 years of age;
                        (B) as of such date, is unemployed by reason of the
                    covered public health emergency, as certified by the
                    veteran;
                        (C) as of such date, is not eligible to receive
                    educational assistance under chapter 30, 31, 32, 33, or
                    35 of title 38, United States Code, or chapter 1606 of
                    title 10, United States Code;
                        (D) is not enrolled in any Federal or State jobs
                    program;
                        (E) is not in receipt of compensation for a
                    service-connected disability rated totally disabling by
                    reason of unemployability; and
                        (F) will not be in receipt of unemployment
                    compensation (as defined in section 85(b) of the
                    Internal Revenue Code of 1986), including any cash
                    benefit received pursuant to subtitle A of title II of
                    division A of the CARES Act (Public Law 116-136), as of
                    the first day on which the veteran would receive a
                    housing stipend payment under this section.
                (2) Treatment of veterans who transfer entitlement.--For
            purposes of paragraph (1)(C), a veteran who has transferred all
            of the veteran's entitlement to educational assistance under
            section 3319 of title 38, United States Code, shall be
            considered to be a veteran who is not eligible to receive
            educational assistance under chapter 33 of such title.
                (3) Failure to complete.--A veteran who receives retraining
            assistance under this section to pursue a program of education
            and who fails to complete the program of education shall not be
            eligible to receive additional assistance under this section.
        (c) Covered Programs of Education.--
                (1) In general.--For purposes of this section, a covered
            program of education is a program of education (as such term is
            defined in section 3452(b) of title 38, United States Code) for
            training, pursued on a full-time or part-time basis--
                        (A) that--
                                (i) is approved under chapter 36 of such
                            title;
                                (ii) does not lead to a bachelors or
                            graduate degree; and
                                (iii) is designed to provide training for a
                            high-demand occupation, as determined under
                            paragraph (3); or
                        (B) that is a high technology program of education
                    offered by a qualified provider, under the meaning
                    given such terms in section 116 of the Harry W. Colmery
                    Veterans Educational Assistance Act of 2017 (Public Law
                    115-48; 38 U.S.C. 3001 note).
                (2) Accredited programs.--In the case of an accredited
            program of education, the program of education shall not be
            considered a covered program of education under this section if
            the program has received a show cause order from the accreditor
            of the program during the five-year period preceding the date
            of the enactment of this Act.
                (3) Determination of high-demand occupations.--In carrying
            out this section, the Secretary shall use the list of high-
            demand occupations compiled by the Commissioner of Labor
            Statistics.
                (4) Full-time defined.--For purposes of this subsection,
            the term ``full-time'' has the meaning given such term under
            section 3688 of title 38, United States Code.
        (d) Amount of Assistance.--
                (1) Retraining assistance.--The Secretary of Veterans
            Affairs shall provide to an eligible veteran pursuing a covered
            program of education under the retraining assistance program
            under this section an amount equal to the amount of educational
            assistance payable under section 3313(c)(1)(A) of title 38,
            United States Code, for each month the veteran pursues the
            covered program of education. Such amount shall be payable
            directly to the educational institution offering the covered
            program of education pursued by the veteran as follows:
                        (A) 50 percent of the total amount payable shall be
                    paid when the eligible veteran begins the program of
                    education.
                        (B) 25 percent of the total amount payable shall be
                    paid when the eligible veteran completes the program of
                    education.
                        (C) 25 percent of the total amount payable shall be
                    paid when the eligible veteran finds employment in a
                    field related to the program of education.
                (2) Failure to complete.--
                        (A) Pro-rated payments.--In the case of a veteran
                    who pursues a covered program of education under the
                    retraining assistance program under this section, but
                    who does not complete the program of education, the
                    Secretary shall pay to the educational institution
                    offering such program of education a pro-rated amount
                    based on the number of months the veteran pursued the
                    program of education in accordance with this paragraph.
                        (B) Payment otherwise due upon completion of
                    program.--The Secretary shall pay to the educational
                    institution a pro-rated amount under paragraph (1)(B)
                    when the veteran provides notice to the educational
                    institution that the veteran no longer intends to
                    pursue the program of education.
                        (C) Nonrecovery from veteran.--In the case of a
                    veteran referred to in subparagraph (A), the
                    educational institution may not seek payment from the
                    veteran for any amount that would have been payable
                    under paragraph (1)(B) had the veteran completed the
                    program of education.
                        (D) Payment due upon employment.--
                                (i) Veterans who find employment.--In the
                            case of a veteran referred to in subparagraph
                            (A) who finds employment in a field related to
                            the program of education during the 180-day
                            period beginning on the date on which the
                            veteran withdraws from the program of
                            education, the Secretary shall pay to the
                            educational institution a pro-rated amount
                            under paragraph (1)(C) when the veteran finds
                            such employment.
                                (ii) Veterans who do not find employment.--
                            In the case of a veteran referred to in
                            subparagraph (A) who does not find employment
                            in a field related to the program of education
                            during the 180-day period beginning on the date
                            on which the veteran withdraws from the program
                            of education--
                                        (I) the Secretary shall not make a
                                    payment to the educational institution
                                    under paragraph (1)(C); and
                                        (II) the educational institution
                                    may not seek payment from the veteran
                                    for any amount that would have been
                                    payable under paragraph (1)(C) had the
                                    veteran found employment during such
                                    180-day period.
                (3) Housing stipend.--For each month that an eligible
            veteran pursues a covered program of education under the
            retraining assistance program under this section, the Secretary
            shall pay to the veteran a monthly housing stipend in an amount
            equal to--
                        (A) in the case of a covered program of education
                    leading to a degree, or a covered program of education
                    not leading to a degree, at an institution of higher
                    learning (as that term is defined in section 3452(f) of
                    title 38, United States Code) pursued on more than a
                    half-time basis, the amount specified under subsection
                    (c)(1)(B) of section 3313 of title 38, United States
                    Code;
                        (B) in the case of a covered program of education
                    other than a program of education leading to a degree
                    at an institution other than an institution of higher
                    learning pursued on more than a half-time basis, the
                    amount specified under subsection (g)(3)(A)(ii) of such
                    section; or
                        (C) in the case of a covered program of education
                    pursued on less than a half-time basis, or a covered
                    program of education pursued solely through distance
                    learning on more than a half-time basis, the amount
                    specified under subsection (c)(1)(B)(iii) of such
                    section.
                (4) Failure to find employment.--The Secretary shall not
            make a payment under paragraph (1)(C) with respect to an
            eligible veteran who completes or fails to complete a program
            of education under the retraining assistance program under this
            section if the veteran fails to find employment in a field
            related to the program of education within the 180-period
            beginning on the date on which the veteran withdraws from or
            completes the program.
        (e) No Transferability.--Retraining assistance provided under this
    section may not be transferred to another individual.
        (f) Limitation.--Not more than 17,250 eligible veterans may receive
    retraining assistance under this section.
        (g) Termination.--No retraining assistance may be paid under this
    section after the date that is 21 months after the date of the
    enactment of this Act.
        (h) Funding.--In addition to amounts otherwise available there is
    appropriated to the Department of Veterans Affairs for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $386,000,000, to remain available until expended, to carry out this
    section.

    SEC. 8007. PROHIBITION ON COPAYMENTS AND COST SHARING FOR VETERANS
                  DURING EMERGENCY RELATING TO COVID-19.

        (a) In General.--The Secretary of Veterans Affairs--
                (1) shall provide for any copayment or other cost sharing
            with respect to health care under the laws administered by the
            Secretary received by a veteran during the period specified in
            subsection (b); and
                (2) shall reimburse any veteran who paid a copayment or
            other cost sharing for health care under the laws administered
            by the Secretary received by a veteran during such period the
            amount paid by the veteran.
        (b) Period Specified.--The period specified in this subsection is
    the period beginning on April 6, 2020, and ending on September 30,
    2021.
        (c) Funding.--In addition to amounts otherwise available, there is
    appropriated to the Secretary of Veterans Affairs for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $1,000,000,000, to remain available until expended, to carry out this
    section, except for health care furnished pursuant to section
    1703(c)(2)-(c)(4) of title 38, United States Code.

    SEC. 8008. EMERGENCY DEPARTMENT OF VETERANS AFFAIRS EMPLOYEE LEAVE
                  FUND.

        (a) Establishment; Appropriation.--There is established in the
    Treasury the Emergency Department of Veterans Affairs Employee Leave
    Fund (in this section referred to as the ``Fund''), to be administered
    by the Secretary of Veterans Affairs, for the purposes set forth in
    subsection (b). In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $80,000,000, which shall be deposited into the
    Fund and remain available through September 20, 2022.
        (b) Purpose.--Amounts in the Fund shall be available for payment to
    the Department of Veterans Affairs for the use of paid leave by any
    covered employee who is unable to work because the employee--
                (1) is subject to a Federal, State, or local quarantine or
            isolation order related to COVID-19;
                (2) has been advised by a health care provider to self-
            quarantine due to concerns related to COVID-19;
                (3) is caring for an individual who is subject to such an
            order or has been so advised;
                (4) is experiencing symptoms of COVID-19 and seeking a
            medical diagnosis;
                (5) is caring for a son or daughter of such employee if the
            school or place of care of the son or daughter has been closed,
            if the school of such son or daughter requires or makes
            optional a virtual learning instruction model or requires or
            makes optional a hybrid of in-person and virtual learning
            instruction models, or the child care provider of such son or
            daughter is unavailable, due to COVID-19 precautions;
                (6) is experiencing any other substantially similar
            condition;
                (7) is caring for a family member with a mental or physical
            disability or who is 55 years of age or older and incapable of
            self-care, without regard to whether another individual other
            than the employee is available to care for such family member,
            if the place of care for such family member is closed or the
            direct care provider is unavailable due to COVID-19; or
                (8) is obtaining immunization related to COVID-19 or to
            recover from any injury, disability, illness, or condition
            related to such immunization.
        (c) Limitations.--
                (1) Period of availability.--Paid leave under this section
            may only be provided to and used by a covered employee during
            the period beginning on the date of enactment of this Act and
            ending on September 30, 2021.
                (2) Total hours; amount.--Paid leave under this section--
                        (A) shall be provided to a covered employee in an
                    amount not to exceed 600 hours of paid leave for each
                    full-time employee, and in the case of a part-time
                    employee, employee on an uncommon tour of duty, or
                    employee with a seasonal work schedule, in an amount
                    not to exceed the proportional equivalent of 600 hours
                    to the extent amounts in the Fund remain available for
                    reimbursement;
                        (B) shall be paid at the same hourly rate as other
                    leave payments; and
                        (C) may not be provided to a covered employee if
                    the leave would result in payments greater than $2,800
                    in aggregate for any biweekly pay period for a full-
                    time employee, or a proportionally equivalent biweekly
                    limit for a part-time employee.
                (3) Relationship to other leave.--Paid leave under this
            section--
                        (A) is in addition to any other leave provided to a
                    covered employee; and
                        (B) may not be used by a covered employee
                    concurrently with any other paid leave.
                (4) Calculation of retirement benefit.--Any paid leave
            provided to a covered employee under this section shall reduce
            the total service used to calculate any Federal civilian
            retirement benefit.
        (d) Covered Employee Defined.--In this section, the term ``covered
    employee'' means an employee of the Department of Veterans Affairs
    appointed under chapter 74 of title 38, United States Code.

                         TITLE IX--COMMITTEE ON FINANCE

               Subtitle A--Crisis Support for Unemployed Workers

             PART 1--EXTENSION OF CARES ACT UNEMPLOYMENT PROVISIONS

    SEC. 9011. EXTENSION OF PANDEMIC UNEMPLOYMENT ASSISTANCE.

        (a) In General.--Section 2102(c) of the CARES Act (15 U.S.C.
    9021(c)) is amended--
                (1) in paragraph (1)--
                        (A) by striking ``paragraphs (2) and (3)'' and
                    inserting ``paragraph (2)''; and
                        (B) in subparagraph (A)(ii), by striking ``March
                    14, 2021'' and inserting ``September 6, 2021''; and
                (2) by striking paragraph (3) and redesignating paragraph
            (4) as paragraph (3).
        (b) Increase in Number of Weeks.--Section 2102(c)(2) of such Act
    (15 U.S.C. 9021(c)(2)) is amended--
                (1) by striking ``50 weeks'' and inserting ``79 weeks'';
            and
                (2) by striking ``50-week period'' and inserting ``79-week
            period''.
        (c) Hold Harmless for Proper Administration.--In the case of an
    individual who is eligible to receive pandemic unemployment assistance
    under section 2102 of the CARES Act (15 U.S.C. 9021) as of the day
    before the date of enactment of this Act and on the date of enactment
    of this Act becomes eligible for pandemic emergency unemployment
    compensation under section 2107 of the CARES Act (15 U.S.C. 9025) by
    reason of the amendments made by section 9016(b) of this title, any
    payment of pandemic unemployment assistance under such section 2102
    made after the date of enactment of this Act to such individual during
    an appropriate period of time, as determined by the Secretary of Labor,
    that should have been made under such section 2107 shall not be
    considered to be an overpayment of assistance under such section 2102,
    except that an individual may not receive payment for assistance under
    section 2102 and a payment for assistance under section 2107 for the
    same week of unemployment.
        (d) Effective Date.--The amendments made by subsections (a) and (b)
    shall apply as if included in the enactment of the CARES Act (Public
    Law 116-136), except that no amount shall be payable by virtue of such
    amendments with respect to any week of unemployment ending on or before
    March 14, 2021.

    SEC. 9012. EXTENSION OF EMERGENCY UNEMPLOYMENT RELIEF FOR GOVERNMENTAL
                  ENTITIES AND NONPROFIT ORGANIZATIONS.

        (a) In General.--Section 903(i)(1)(D) of the Social Security Act
    (42 U.S.C. 1103(i)(1)(D)) is amended by striking ``March 14, 2021'' and
    inserting ``September 6, 2021''.
        (b) Increase in Reimbursement Rate.--Section 903(i)(1)(B) of such
    Act (42 U.S.C. 1103(i)(1)(B)) is amended--
                (1) in the first sentence, by inserting ``and except as
            otherwise provided in this subparagraph'' after ``as determined
            by the Secretary of Labor''; and
                (2) by inserting after the first sentence the following:
            ``With respect to the amounts of such compensation paid for
            weeks of unemployment beginning after March 31, 2021, and
            ending on or before September 6, 2021, the preceding sentence
            shall be applied by substituting `75 percent' for `one-
            half'.''.

    SEC. 9013. EXTENSION OF FEDERAL PANDEMIC UNEMPLOYMENT COMPENSATION.

        (a) In General.--Section 2104(e)(2) of the CARES Act (15 U.S.C.
    9023(e)(2)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Amount.--Section 2104(b)(3)(A)(ii) of such Act (15 U.S.C.
    9023(b)(3)(A)(ii)) is amended by striking ``March 14, 2021'' and
    inserting ``September 6, 2021''.

    SEC. 9014. EXTENSION OF FULL FEDERAL FUNDING OF THE FIRST WEEK OF
                  COMPENSABLE REGULAR UNEMPLOYMENT FOR STATES WITH NO
                  WAITING WEEK.

        (a) In General.--Section 2105(e)(2) of the CARES Act (15 U.S.C.
    9024(e)(2)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.
        (b) Full Reimbursement.--Paragraph (3) of section 2105(c) of such
    Act (15 U.S.C. 9024(c)) is repealed and such section shall be applied
    to weeks of unemployment to which an agreement under section 2105 of
    such Act applies as if such paragraph had not been enacted. In
    implementing the preceding sentence, a State may, if necessary, reenter
    the agreement with the Secretary under section 2105 of such Act, and
    retroactively pay for the first week of regular compensation without a
    waiting week consistent with State law (including a waiver of State
    law) and receive full reimbursement for weeks of unemployment that
    ended after December 31, 2020.

    SEC. 9015. EXTENSION OF EMERGENCY STATE STAFFING FLEXIBILITY.

        If a State modifies its unemployment compensation law and policies,
    subject to the succeeding sentence, with respect to personnel standards
    on a merit basis on an emergency temporary basis as needed to respond
    to the spread of COVID-19, such modifications shall be disregarded for
    the purposes of applying section 303 of the Social Security Act and
    section 3304 of the Internal Revenue Code of 1986 to such State law.
    Such modifications shall only apply through September 6, 2021, and
    shall be limited to engaging of temporary staff, rehiring of retirees
    or former employees on a non-competitive basis, and other temporary
    actions to quickly process applications and claims.

    SEC. 9016. EXTENSION OF PANDEMIC EMERGENCY UNEMPLOYMENT COMPENSATION.

        (a) In General.--Section 2107(g) of the CARES Act (15 U.S.C.
    9025(g)) is amended to read as follows:
        ``(g) Applicability.--An agreement entered into under this section
    shall apply to weeks of unemployment--
                ``(1) beginning after the date on which such agreement is
            entered into; and
                ``(2) ending on or before September 6, 2021.''.
        (b) Increase in Number of Weeks.--Section 2107(b)(2) of such Act
    (15 U.S.C. 9025(b)(2)) is amended by striking ``24'' and inserting
    ``53''.
        (c) Coordination of Pandemic Emergency Unemployment Compensation
    With Extended Compensation.--Section 2107(a)(5)(B) of such Act (15
    U.S.C. 9025(a)(5)(B)) is amended by inserting ``or for the week that
    includes the date of enactment of the American Rescue Plan Act of 2021
    (without regard to the amendments made by subsections (a) and (b) of
    section 9016 of such Act)'' after ``2020)''.
        (d) Special Rule for Extended Compensation.--Section 2107(a)(8) of
    such Act (15 U.S.C. 9025(a)(8)) is amended by striking ``April 12,
    2021'' and inserting ``September 6, 2021''.
        (e) Effective Date.--The amendments made by this section shall
    apply as if included in the enactment of the CARES Act (Public Law 116-
    136), except that no amount shall be payable by virtue of such
    amendments with respect to any week of unemployment ending on or before
    March 14, 2021.

    SEC. 9017. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
                  PAYMENTS IN STATES WITH PROGRAMS IN LAW.

        Section 2108(b)(2) of the CARES Act (15 U.S.C. 9026(b)(2)) is
    amended by striking ``March 14, 2021'' and inserting ``September 6,
    2021''.

    SEC. 9018. EXTENSION OF TEMPORARY FINANCING OF SHORT-TIME COMPENSATION
                  AGREEMENTS FOR STATES WITHOUT PROGRAMS IN LAW.

        Section 2109(d)(2) of the CARES Act (15 U.S.C. 9027(d)(2)) is
    amended by striking ``March 14, 2021'' and inserting ``September 6,
    2021''.

               PART 2--EXTENSION OF FFCRA UNEMPLOYMENT PROVISIONS

    SEC. 9021. EXTENSION OF TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES.

        Section 1202(b)(10)(A) of the Social Security Act (42 U.S.C.
    1322(b)(10)(A)) is amended by striking ``March 14, 2021'' and inserting
    ``September 6, 2021''.

    SEC. 9022. EXTENSION OF FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT
                  COMPENSATION.

        (a) In General.--Section 4105 of the Families First Coronavirus
    Response Act (26 U.S.C. 3304 note) is amended by striking ``March 14,
    2021'' each place it appears and inserting ``September 6, 2021''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    apply as if included in the enactment of the Families First Coronavirus
    Response Act (Public Law 116-127).

    PART 3--DEPARTMENT OF LABOR FUNDING FOR TIMELY, ACCURATE, AND EQUITABLE
                                    PAYMENT

    SEC. 9031. FUNDING FOR ADMINISTRATION.

        In addition to amounts otherwise available, there is appropriated
    to the Employment and Training Administration of the Department of
    Labor for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $8,000,000, to remain available until expended,
    for necessary expenses to carry out Federal activities relating to the
    administration of unemployment compensation programs.

    SEC. 9032. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY
                  PAYMENT TO ELIGIBLE WORKERS.

        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:

    ``SEC. 2118. FUNDING FOR FRAUD PREVENTION, EQUITABLE ACCESS, AND TIMELY
                  PAYMENT TO ELIGIBLE WORKERS.

        ``(a) In General.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Labor for fiscal year 2021,
    out of any money in the Treasury not otherwise appropriated,
    $2,000,000,000, to remain available until expended, to detect and
    prevent fraud, promote equitable access, and ensure the timely payment
    of benefits with respect to unemployment compensation programs,
    including programs extended under subtitle A of title IX of the
    American Rescue Plan Act of 2021.
        ``(b) Use of Funds.--Amounts made available under subsection (a)
    may be used--
                ``(1) for Federal administrative costs related to the
            purposes described in subsection (a);
                ``(2) for systemwide infrastructure investment and
            development related to such purposes; and
                ``(3) to make grants to States or territories administering
            unemployment compensation programs described in subsection (a)
            (including territories administering the Pandemic Unemployment
            Assistance program under section 2102) for such purposes,
            including the establishment of procedures or the building of
            infrastructure to verify or validate identity, implement
            Federal guidance regarding fraud detection and prevention, and
            accelerate claims processing or process claims backlogs due to
            the pandemic.
        ``(c) Restrictions on Grants to States and Territories.--As a
    condition of receiving a grant under subsection (b)(3), the Secretary
    may require that a State or territory receiving such a grant shall--
                ``(1) use such program integrity tools as the Secretary may
            specify; and
                ``(2) as directed by the Secretary, conduct user
            accessibility testing on any new system developed by the
            Secretary pursuant to subsection (b)(2).''.

                            PART 4--OTHER PROVISIONS

    SEC. 9041. EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF
                  NONCORPORATE TAXPAYERS.

        (a) In General.--Section 461(l)(1) of the Internal Revenue Code of
    1986 is amended by striking ``January 1, 2026'' each place it appears
    and inserting ``January 1, 2027''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2025.

    SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT COMPENSATION.

        (a) In General.--Section 85 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subsection:
        ``(c) Special Rule for 2020.--
                ``(1) In general.--In the case of any taxable year
            beginning in 2020, if the adjusted gross income of the taxpayer
            for such taxable year is less than $150,000, the gross income
            of such taxpayer shall not include so much of the unemployment
            compensation received by such taxpayer (or, in the case of a
            joint return, received by each spouse) as does not exceed
            $10,200.
                ``(2) Application.--For purposes of paragraph (1), the
            adjusted gross income of the taxpayer shall be determined--
                        ``(A) after application of sections 86, 135, 137,
                    219, 221, 222, and 469, and
                        ``(B) without regard to this section.''.
        (b) Conforming Amendments.--
                (1) Section 74(d)(2)(B) of the Internal Revenue Code of
            1986 is amended by inserting ``85(c),'' before ``86''.
                (2) Section 86(b)(2)(A) of such Code is amended by
            inserting ``85(c),'' before ``135''.
                (3) Section 135(c)(4)(A) of such Code is amended by
            inserting ``85(c),'' before ``137''.
                (4) Section 137(b)(3)(A) of such Code is amended by
            inserting ``85(c)'' before ``221''.
                (5) Section 219(g)(3)(A)(ii) of such Code is amended by
            inserting ``85(c),'' before ``135''.
                (6) Section 221(b)(2)(C)(i) of such Code is amended by
            inserting ``85(c)'' before ``911''.
                (7) Section 222(b)(2)(C)(i) of such Code, as in effect
            before date of enactment of the Taxpayer Certainty and Disaster
            Tax Relief Act of 2020, is amended by inserting ``85(c)''
            before ``911''.
                (8) Section 469(i)(3)(E)(ii) of such Code is amended by
            striking ``135 and 137'' and inserting ``85(c), 135, and 137''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2019.

      Subtitle B--Emergency Assistance to Families Through Home Visiting
                                    Programs

    SEC. 9101. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
                  PROGRAMS.

        Effective 1 day after the date of enactment of this Act, title V of
    the Social Security Act (42 U.S.C. 701-713) is amended by inserting
    after section 511 the following:

    ``SEC. 511A. EMERGENCY ASSISTANCE TO FAMILIES THROUGH HOME VISITING
                  PROGRAMS.

        ``(a) Supplemental Appropriation.--In addition to amounts otherwise
    appropriated, out of any money in the Treasury of the United States not
    otherwise appropriated, there are appropriated to the Secretary
    $150,000,000, to remain available through September 30, 2022, to enable
    eligible entities to conduct programs in accordance with section 511
    and subsection (c) of this section.
        ``(b) Eligibility for Funds.--To be eligible to receive funds made
    available by subsection (a) of this section, an entity shall--
                ``(1) as of the date of the enactment of this section, be
            conducting a program under section 511;
                ``(2) ensure the modification of grants, contracts, and
            other agreements, as applicable, executed under section 511
            under which the program is conducted as are necessary to
            provide that, during the period that begins with the date of
            the enactment of this section and ends with the end of the 2nd
            succeeding fiscal year after the funds are awarded, the entity
            shall--
                        ``(A) not reduce funding for, or staffing levels
                    of, the program on account of reduced enrollment in the
                    program; and
                        ``(B) when using funds to provide emergency
                    supplies to eligible families receiving grant services
                    under section 511, ensure coordination with local
                    diaper banks to the extent practicable; and
                ``(3) reaffirm that, in conducting the program, the entity
            will focus on priority populations (as defined in section
            511(d)(4)).
        ``(c) Uses of Funds.--An entity to which funds are provided under
    this section shall use the funds--
                ``(1) to serve families with home visits or with virtual
            visits, that may be conducted by the use of electronic
            information and telecommunications technologies, in a service
            delivery model described in section 511(d)(3)(A);
                ``(2) to pay hazard pay or other additional staff costs
            associated with providing home visits or administration for
            programs funded under section 511;
                ``(3) to train home visitors employed by the entity in
            conducting a virtual home visit and in emergency preparedness
            and response planning for families served, and may include
            training on how to safely conduct intimate partner violence
            screenings, and training on safety and planning for families
            served to support the family outcome improvements listed in
            section 511(d)(2)(B);
                ``(4) for the acquisition by families served by programs
            under section 511 of such technological means as are needed to
            conduct and support a virtual home visit;
                ``(5) to provide emergency supplies (such as diapers and
            diapering supplies including diaper wipes and diaper cream,
            necessary to ensure that a child using a diaper is properly
            cleaned and protected from diaper rash, formula, food, water,
            hand soap and hand sanitizer) to an eligible family (as defined
            in section 511(k)(2));
                ``(6) to coordinate with and provide reimbursement for
            supplies to diaper banks when using such entities to provide
            emergency supplies specified in paragraph (5); or
                ``(7) to provide prepaid grocery cards to an eligible
            family (as defined in section 511(k)(2)) participating in the
            maternal, infant, and early childhood home visiting program
            under section 511 for the purpose of enabling the family to
            meet the emergency needs of the family.''.

           Subtitle C--Emergency Assistance to Children and Families

    SEC. 9201. PANDEMIC EMERGENCY ASSISTANCE.

        Section 403 of the Social Security Act (42 U.S.C. 603) is amended
    by adding at the end the following:
        ``(c) Pandemic Emergency Assistance.--
                ``(1) Appropriation.--In addition to amounts otherwise
            available, there is appropriated for fiscal year 2021, out of
            any money in the Treasury of the United States not otherwise
            appropriated, $1,000,000,000, to remain available until
            expended, to carry out this subsection.
                ``(2) Reservation of funds for technical assistance.--Of
            the amount specified in paragraph (1), the Secretary shall
            reserve $2,000,000 for administrative expenses and the
            provision of technical assistance to States and Indian tribes
            with respect to the use of funds provided under this
            subsection.
                ``(3) Allotments.--
                        ``(A) 50 states and the district of columbia.--
                                ``(i) Total amount to be allotted.--The
                            Secretary shall allot a total of 92.5 percent
                            of the amount specified in paragraph (1) that
                            is not reserved under paragraph (2) among the
                            States that are not a territory and that are
                            operating a program funded under this part, in
                            accordance with clause (ii) of this
                            subparagraph.
                                ``(ii) Allotment formula.--The Secretary
                            shall allot to each such State the sum of the
                            following percentages of the total amount
                            described in clause (i):
                                        ``(I) 50 percent, multiplied by--
                                                ``(aa) the population of
                                            children in the State,
                                            determined on the basis of the
                                            most recent population
                                            estimates as determined by the
                                            Bureau of the Census; divided
                                            by
                                                ``(bb) the total population
                                            of children in the States that
                                            are not territories, as so
                                            determined; plus
                                        ``(II) 50 percent, multiplied by--
                                                ``(aa) the total amount
                                            expended by the State for basic
                                            assistance, non-recurrent short
                                            term benefits, and emergency
                                            assistance in fiscal year 2019,
                                            as reported by the State under
                                            section 411; divided by
                                                ``(bb) the total amount
                                            expended by the States that are
                                            not territories for basic
                                            assistance, non-recurrent short
                                            term benefits, and emergency
                                            assistance in fiscal year 2019,
                                            as so reported by the States.
                        ``(B) Territories and indian tribes.--The Secretary
                    shall allot among the territories and Indian tribes
                    otherwise eligible for a grant under this part such
                    portions of 7.5 percent of the amount specified in
                    paragraph (1) that are not reserved under paragraph (2)
                    as the Secretary deems appropriate based on the needs
                    of the territory or Indian tribe involved.
                        ``(C) Expenditure commitment requirement.--To
                    receive the full amount of funding payable under this
                    subsection, a State or Indian tribe shall inform the
                    Secretary as to whether it intends to use all of its
                    allotment under this paragraph and provide that
                    information--
                                ``(i) in the case of a State that is not a
                            territory, within 45 days after the date of the
                            enactment of this subsection; or
                                ``(ii) in the case of a territory or an
                            Indian tribe, within 90 days after such date of
                            enactment.
                ``(4) Grants.--
                        ``(A) In general.--The Secretary shall provide
                    funds to each State and Indian tribe to which an amount
                    is allotted under paragraph (3), from the amount so
                    allotted.
                        ``(B) Treatment of unused funds.--
                                ``(i) Reallotment.--The Secretary shall
                            reallot in accordance with paragraph (3) all
                            funds provided to any State or Indian tribe
                            under this subsection that are unused, among
                            the other States and Indian tribes eligible for
                            funds under this subsection. For purposes of
                            paragraph (3), the Secretary shall treat the
                            funds as if included in the amount specified in
                            paragraph (1).
                                ``(ii) Provision.--The Secretary shall
                            provide funds to each such other State or
                            Indian tribe in an amount equal to the amount
                            so reallotted.
                ``(5) Recipient of funds provided for territories.--In the
            case of a territory not operating a program funded under this
            part, the Secretary shall provide the funds required to be
            provided to the territory under this subsection, to the agency
            that administers the bulk of local human services programs in
            the territory.
                ``(6) Use of funds.--
                        ``(A) In general.--A State or Indian tribe to which
                    funds are provided under this subsection may use the
                    funds only for non-recurrent short term benefits,
                    whether in the form of cash or in other forms.
                        ``(B) Limitation on use for administrative
                    expenses.--A State to which funds are provided under
                    this subsection shall not expend more than 15 percent
                    of the funds for administrative purposes.
                        ``(C) Nonsupplantation.--Funds provided under this
                    subsection shall be used to supplement and not supplant
                    other Federal, State, or tribal funds for services and
                    activities that promote the purposes of this part.
                        ``(D) Expenditure deadline.--
                                ``(i) In general.--Except as provided in
                            clause (ii), a State or Indian tribe to which
                            funds are provided under this subsection shall
                            expend the funds not later than the end of
                            fiscal year 2022.
                                ``(ii) Exception for reallotted funds.--A
                            State or Indian tribe to which funds are
                            provided under paragraph (4)(B) shall expend
                            the funds within 12 months after receipt.
                ``(7) Suspension of territory spending cap.--Section 1108
            shall not apply with respect to any funds provided under this
            subsection.
                ``(8) Definitions.--In this subsection:
                        ``(A) Applicable period.--The term `applicable
                    period' means the period that begins with April 1,
                    2021, and ends with September 30, 2022.
                        ``(B) Non-recurrent short term benefits.--The term
                    `non-recurrent short term benefits' has the meaning
                    given the term in OMB approved Form ACF-196R, published
                    on July 31, 2014.
                        ``(C) State.--The term `State' means the 50 States
                    of the United States, the District of Columbia, and the
                    territories.
                        ``(D) Territory.--The term `territory' means the
                    Commonwealth of Puerto Rico, the United States Virgin
                    Islands, Guam, American Samoa, and the Commonwealth of
                    the Northern Mariana Islands.''.

                Subtitle D--Elder Justice and Support Guarantee

    SEC. 9301. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
                  PROGRAMS.

        Subtitle A of title XX of the Social Security Act (42 U.S.C. 1397-
    1397h) is amended by adding at the end the following:

    ``SEC. 2010. ADDITIONAL FUNDING FOR AGING AND DISABILITY SERVICES
                  PROGRAMS.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $276,000,000, to remain available
    until expended, to carry out the programs described in subtitle B.
        ``(b) Use of Funds.--Of the amounts made available by subsection
    (a)--
                ``(1) $88,000,000 shall be made available to carry out the
            programs described in subtitle B in fiscal year 2021, of which
            not less than an amount equal to $100,0000,000 minus the amount
            previously provided in fiscal year 2021 to carry out section
            2042(b) shall be made available to carry out such section; and
                ``(2) $188,000,000 shall be made available to carry out the
            programs described in subtitle B in fiscal year 2022, of which
            not less than $100,000,000 shall be for activities described in
            section 2042(b).''.

    Subtitle E--Support to Skilled Nursing Facilities in Response to COVID-
                                       19

    SEC. 9401. PROVIDING FOR INFECTION CONTROL SUPPORT TO SKILLED NURSING
                  FACILITIES THROUGH CONTRACTS WITH QUALITY IMPROVEMENT
                  ORGANIZATIONS.

        Section 1862(g) of the Social Security Act (42 U.S.C. 1395y(g)) is
    amended--
                (1) by striking ``The Secretary'' and inserting ``(1) The
            Secretary''; and
                (2) by adding at the end the following new paragraph:
        ``(2) In addition to any funds otherwise available, there are
    appropriated to the Secretary, out of any monies in the Treasury not
    otherwise obligated, $200,000,000, to remain available until expended,
    for purposes of requiring multiple organizations described in paragraph
    (1) to provide to skilled nursing facilities (as defined in section
    1819(a)), infection control and vaccination uptake support relating to
    the prevention or mitigation of COVID-19, as determined appropriate by
    the Secretary.''.

    SEC. 9402. FUNDING FOR STRIKE TEAMS FOR RESIDENT AND EMPLOYEE SAFETY IN
                  SKILLED NURSING FACILITIES.

        Section 1819 of the Social Security Act (42 U.S.C. 1395i-3) is
    amended by adding at the end the following new subsection:
        ``(k) Funding for Strike Teams.--In addition to amounts otherwise
    available, there is appropriated to the Secretary, out of any monies in
    the Treasury not otherwise appropriated, $250,000,000, to remain
    available until expended, for purposes of allocating such amount among
    the States (including the District of Columbia and each territory of
    the United States) for such a State to establish and implement a strike
    team that will be deployed to a skilled nursing facility in the State
    with diagnosed or suspected cases of COVID-19 among residents or staff
    for the purposes of assisting with clinical care, infection control, or
    staffing during the emergency period described in section 1135(g)(1)(B)
    and the 1-year period immediately following the end of such emergency
    period.''.

               Subtitle F--Preserving Health Benefits for Workers

    SEC. 9501. PRESERVING HEALTH BENEFITS FOR WORKERS.

        (a) Premium Assistance for Cobra Continuation Coverage for
    Individuals and Their Families.--
                (1) Provision of premium assistance.--
                        (A) Reduction of premiums payable.--In the case of
                    any premium for a period of coverage during the period
                    beginning on the first day of the first month beginning
                    after the date of the enactment of this Act, and ending
                    on September 30, 2021, for COBRA continuation coverage
                    with respect to any assistance eligible individual
                    described in paragraph (3), such individual shall be
                    treated for purposes of any COBRA continuation
                    provision as having paid in full the amount of such
                    premium.
                        (B) Plan enrollment option.--
                                (i) In general.--Solely for purposes of
                            this subsection, the COBRA continuation
                            provisions shall be applied such that any
                            assistance eligible individual who is enrolled
                            in a group health plan offered by a plan
                            sponsor may, not later than 90 days after the
                            date of notice of the plan enrollment option
                            described in this subparagraph, elect to enroll
                            in coverage under a plan offered by such plan
                            sponsor that is different than coverage under
                            the plan in which such individual was enrolled
                            at the time, in the case of any assistance
                            eligible individual described in paragraph (3),
                            the qualifying event specified in section
                            603(2) of the Employee Retirement Income
                            Security Act of 1974, section 4980B(f)(3)(B) of
                            the Internal Revenue Code of 1986, or section
                            2203(2) of the Public Health Service Act,
                            except for the voluntary termination of such
                            individual's employment by such individual,
                            occurred, and such coverage shall be treated as
                            COBRA continuation coverage for purposes of the
                            applicable COBRA continuation coverage
                            provision.
                                (ii) Requirements.--Any assistance eligible
                            individual may elect to enroll in different
                            coverage as described in clause (i) only if--
                                        (I) the employer involved has made
                                    a determination that such employer will
                                    permit such assistance eligible
                                    individual to enroll in different
                                    coverage as provided under this
                                    subparagraph;
                                        (II) the premium for such different
                                    coverage does not exceed the premium
                                    for coverage in which such individual
                                    was enrolled at the time such
                                    qualifying event occurred;
                                        (III) the different coverage in
                                    which the individual elects to enroll
                                    is coverage that is also offered to
                                    similarly situated active employees of
                                    the employer at the time at which such
                                    election is made; and
                                        (IV) the different coverage in
                                    which the individual elects to enroll
                                    is not--
                                                (aa) coverage that provides
                                            only excepted benefits as
                                            defined in section 9832(c) of
                                            the Internal Revenue Code of
                                            1986, section 733(c) of the
                                            Employee Retirement Income
                                            Security Act of 1974, and
                                            section 2791(c) of the Public
                                            Health Service Act;
                                                (bb) a qualified small
                                            employer health reimbursement
                                            arrangement (as defined in
                                            section 9831(d)(2) of the
                                            Internal Revenue Code of 1986);
                                            or
                                                (cc) a flexible spending
                                            arrangement (as defined in
                                            section 106(c)(2) of the
                                            Internal Revenue Code of 1986).
                (2) Limitation of period of premium assistance.--
                        (A) Eligibility for additional coverage.--Paragraph
                    (1)(A) shall not apply with respect to any assistance
                    eligible individual described in paragraph (3) for
                    months of coverage beginning on or after the earlier
                    of--
                                (i) the first date that such individual is
                            eligible for coverage under any other group
                            health plan (other than coverage consisting of
                            only excepted benefits (as defined in section
                            9832(c) of the Internal Revenue Code of 1986,
                            section 733(c) of the Employee Retirement
                            Income Security Act of 1974, and section
                            2791(c) of the Public Health Service Act),
                            coverage under a flexible spending arrangement
                            (as defined in section 106(c)(2) of the
                            Internal Revenue Code of 1986), coverage under
                            a qualified small employer health reimbursement
                            arrangement (as defined in section 9831(d)(2)
                            of the Internal Revenue Code of 1986)), or
                            eligible for benefits under the Medicare
                            program under title XVIII of the Social
                            Security Act; or
                                (ii) the earlier of--
                                        (I) the date following the
                                    expiration of the maximum period of
                                    continuation coverage required under
                                    the applicable COBRA continuation
                                    coverage provision; or
                                        (II) the date following the
                                    expiration of the period of
                                    continuation coverage allowed under
                                    paragraph (4)(B)(ii).
                        (B) Notification requirement.--Any assistance
                    eligible individual shall notify the group health plan
                    with respect to which paragraph (1)(A) applies if such
                    paragraph ceases to apply by reason of clause (i) of
                    subparagraph (A) (as applicable). Such notice shall be
                    provided to the group health plan in such time and
                    manner as may be specified by the Secretary of Labor.
                (3) Assistance eligible individual.--For purposes of this
            section, the term ``assistance eligible individual'' means,
            with respect to a period of coverage during the period
            beginning on the first day of the first month beginning after
            the date of the enactment of this Act, and ending on September
            30, 2021, any individual that is a qualified beneficiary who--
                        (A) is eligible for COBRA continuation coverage by
                    reason of a qualifying event specified in section
                    603(2) of the Employee Retirement Income Security Act
                    of 1974, section 4980B(f)(3)(B) of the Internal Revenue
                    Code of 1986, or section 2203(2) of the Public Health
                    Service Act, except for the voluntary termination of
                    such individual's employment by such individual; and
                        (B) elects such coverage.
                (4) Extension of election period and effect on coverage.--
                        (A) In general.--For purposes of applying section
                    605(a) of the Employee Retirement Income Security Act
                    of 1974, section 4980B(f)(5)(A) of the Internal Revenue
                    Code of 1986, and section 2205(a) of the Public Health
                    Service Act, in the case of--
                                (i) an individual who does not have an
                            election of COBRA continuation coverage in
                            effect on the first day of the first month
                            beginning after the date of the enactment of
                            this Act but who would be an assistance
                            eligible individual described in paragraph (3)
                            if such election were so in effect; or
                                (ii) an individual who elected COBRA
                            continuation coverage and discontinued from
                            such coverage before the first day of the first
                            month beginning after the date of the enactment
                            of this Act,
                    such individual may elect the COBRA continuation
                    coverage under the COBRA continuation coverage
                    provisions containing such provisions during the period
                    beginning on the first day of the first month beginning
                    after the date of the enactment of this Act and ending
                    60 days after the date on which the notification
                    required under paragraph (5)(C) is provided to such
                    individual.
                        (B) Commencement of cobra continuation coverage.--
                    Any COBRA continuation coverage elected by a qualified
                    beneficiary during an extended election period under
                    subparagraph (A)--
                                (i) shall commence (including for purposes
                            of applying the treatment of premium payments
                            under paragraph (1)(A) and any cost-sharing
                            requirements for items and services under a
                            group health plan) with the first period of
                            coverage beginning on or after the first day of
                            the first month beginning after the date of the
                            enactment of this Act, and
                                (ii) shall not extend beyond the period of
                            COBRA continuation coverage that would have
                            been required under the applicable COBRA
                            continuation coverage provision if the coverage
                            had been elected as required under such
                            provision or had not been discontinued.
                (5) Notices to individuals.--
                        (A) General notice.--
                                (i) In general.--In the case of notices
                            provided under section 606(a)(4) of the
                            Employee Retirement Income Security Act of 1974
                            (29 U.S.C. 1166(4)), section 4980B(f)(6)(D) of
                            the Internal Revenue Code of 1986, or section
                            2206(4) of the Public Health Service Act (42
                            U.S.C. 300bb-6(4)), with respect to individuals
                            who, during the period described in paragraph
                            (3), become entitled to elect COBRA
                            continuation coverage, the requirements of such
                            provisions shall not be treated as met unless
                            such notices include an additional written
                            notification to the recipient in clear and
                            understandable language of--
                                        (I) the availability of premium
                                    assistance with respect to such
                                    coverage under this subsection; and
                                        (II) the option to enroll in
                                    different coverage if the employer
                                    permits assistance eligible individuals
                                    described in paragraph (3) to elect
                                    enrollment in different coverage (as
                                    described in paragraph (1)(B)).
                                (ii) Alternative notice.--In the case of
                            COBRA continuation coverage to which the notice
                            provision under such sections does not apply,
                            the Secretary of Labor, in consultation with
                            the Secretary of the Treasury and the Secretary
                            of Health and Human Services, shall, in
                            consultation with administrators of the group
                            health plans (or other entities) that provide
                            or administer the COBRA continuation coverage
                            involved, provide rules requiring the provision
                            of such notice.
                                (iii) Form.--The requirement of the
                            additional notification under this subparagraph
                            may be met by amendment of existing notice
                            forms or by inclusion of a separate document
                            with the notice otherwise required.
                        (B) Specific requirements.--Each additional
                    notification under subparagraph (A) shall include--
                                (i) the forms necessary for establishing
                            eligibility for premium assistance under this
                            subsection;
                                (ii) the name, address, and telephone
                            number necessary to contact the plan
                            administrator and any other person maintaining
                            relevant information in connection with such
                            premium assistance;
                                (iii) a description of the extended
                            election period provided for in paragraph
                            (4)(A);
                                (iv) a description of the obligation of the
                            qualified beneficiary under paragraph (2)(B)
                            and the penalty provided under section 6720C of
                            the Internal Revenue Code of 1986 for failure
                            to carry out the obligation;
                                (v) a description, displayed in a prominent
                            manner, of the qualified beneficiary's right to
                            a subsidized premium and any conditions on
                            entitlement to the subsidized premium; and
                                (vi) a description of the option of the
                            qualified beneficiary to enroll in different
                            coverage if the employer permits such
                            beneficiary to elect to enroll in such
                            different coverage under paragraph (1)(B).
                        (C) Notice in connection with extended election
                    periods.--In the case of any assistance eligible
                    individual described in paragraph (3) (or any
                    individual described in paragraph (4)(A)) who became
                    entitled to elect COBRA continuation coverage before
                    the first day of the first month beginning after the
                    date of the enactment of this Act, the administrator of
                    the applicable group health plan (or other entity)
                    shall provide (within 60 days after such first day of
                    such first month) for the additional notification
                    required to be provided under subparagraph (A) and
                    failure to provide such notice shall be treated as a
                    failure to meet the notice requirements under the
                    applicable COBRA continuation provision.
                        (D) Model notices.--Not later than 30 days after
                    the date of enactment of this Act, with respect to any
                    assistance eligible individual described in paragraph
                    (3), the Secretary of Labor, in consultation with the
                    Secretary of the Treasury and the Secretary of Health
                    and Human Services, shall prescribe models for the
                    additional notification required under this paragraph.
                (6) Notice of expiration of period of premium assistance.--
                        (A) In general.--With respect to any assistance
                    eligible individual, subject to subparagraph (B), the
                    requirements of section 606(a)(4) of the Employee
                    Retirement Income Security Act of 1974 (29 U.S.C.
                    1166(4)), section 4980B(f)(6)(D) of the Internal
                    Revenue Code of 1986, or section 2206(4) of the Public
                    Health Service Act (42 U.S.C. 300bb-6(4)), shall not be
                    treated as met unless the plan administrator of the
                    individual, during the period specified under
                    subparagraph (C), provides to such individual a written
                    notice in clear and understandable language--
                                (i) that the premium assistance for such
                            individual will expire soon and the prominent
                            identification of the date of such expiration;
                            and
                                (ii) that such individual may be eligible
                            for coverage without any premium assistance
                            through--
                                        (I) COBRA continuation coverage; or
                                        (II) coverage under a group health
                                    plan.
                        (B) Exception.--The requirement for the group
                    health plan administrator to provide the written notice
                    under subparagraph (A) shall be waived if the premium
                    assistance for such individual expires pursuant to
                    clause (i) of paragraph (2)(A).
                        (C) Period specified.--For purposes of subparagraph
                    (A), the period specified in this subparagraph is, with
                    respect to the date of expiration of premium assistance
                    for any assistance eligible individual pursuant to a
                    limitation requiring a notice under this paragraph, the
                    period beginning on the day that is 45 days before the
                    date of such expiration and ending on the day that is
                    15 days before the date of such expiration.
                        (D) Model notices.--Not later than 45 days after
                    the date of enactment of this Act, with respect to any
                    assistance eligible individual, the Secretary of Labor,
                    in consultation with the Secretary of the Treasury and
                    the Secretary of Health and Human Services, shall
                    prescribe models for the notification required under
                    this paragraph.
                (7) Regulations.--The Secretary of the Treasury and the
            Secretary of Labor may jointly prescribe such regulations or
            other guidance as may be necessary or appropriate to carry out
            the provisions of this subsection, including the prevention of
            fraud and abuse under this subsection, except that the
            Secretary of Labor and the Secretary of Health and Human
            Services may prescribe such regulations (including interim
            final regulations) or other guidance as may be necessary or
            appropriate to carry out the provisions of paragraphs (5), (6),
            and (8).
                (8) Outreach.--
                        (A) In general.--The Secretary of Labor, in
                    consultation with the Secretary of the Treasury and the
                    Secretary of Health and Human Services, shall provide
                    outreach consisting of public education and enrollment
                    assistance relating to premium assistance provided
                    under this subsection. Such outreach shall target
                    employers, group health plan administrators, public
                    assistance programs, States, insurers, and other
                    entities as determined appropriate by such Secretaries.
                    Such outreach shall include an initial focus on those
                    individuals electing continuation coverage who are
                    referred to in paragraph (5)(C). Information on such
                    premium assistance, including enrollment, shall also be
                    made available on websites of the Departments of Labor,
                    Treasury, and Health and Human Services.
                        (B) Enrollment under medicare.--The Secretary of
                    Health and Human Services shall provide outreach
                    consisting of public education. Such outreach shall
                    target individuals who lose health insurance coverage.
                    Such outreach shall include information regarding
                    enrollment for Medicare benefits for purposes of
                    preventing mistaken delays of such enrollment by such
                    individuals, including lifetime penalties for failure
                    of timely enrollment.
                (9) Definitions.--For purposes of this section:
                        (A) Administrator.--The term ``administrator'' has
                    the meaning given such term in section 3(16)(A) of the
                    Employee Retirement Income Security Act of 1974, and
                    includes a COBRA administrator.
                        (B) Cobra continuation coverage.--The term ``COBRA
                    continuation coverage'' means continuation coverage
                    provided pursuant to part 6 of subtitle B of title I of
                    the Employee Retirement Income Security Act of 1974
                    (other than under section 609), title XXII of the
                    Public Health Service Act, or section 4980B of the
                    Internal Revenue Code of 1986 (other than subsection
                    (f)(1) of such section insofar as it relates to
                    pediatric vaccines), or under a State program that
                    provides comparable continuation coverage. Such term
                    does not include coverage under a health flexible
                    spending arrangement under a cafeteria plan within the
                    meaning of section 125 of the Internal Revenue Code of
                    1986.
                        (C) Cobra continuation provision.--The term ``COBRA
                    continuation provision'' means the provisions of law
                    described in subparagraph (B).
                        (D) Covered employee.--The term ``covered
                    employee'' has the meaning given such term in section
                    607(2) of the Employee Retirement Income Security Act
                    of 1974.
                        (E) Qualified beneficiary.--The term ``qualified
                    beneficiary'' has the meaning given such term in
                    section 607(3) of the Employee Retirement Income
                    Security Act of 1974.
                        (F) Group health plan.--The term ``group health
                    plan'' has the meaning given such term in section
                    607(1) of the Employee Retirement Income Security Act
                    of 1974.
                        (G) State.--The term ``State'' includes the
                    District of Columbia, the Commonwealth of Puerto Rico,
                    the Virgin Islands, Guam, American Samoa, and the
                    Commonwealth of the Northern Mariana Islands.
                        (H) Period of coverage.--Any reference in this
                    subsection to a period of coverage shall be treated as
                    a reference to a monthly or shorter period of coverage
                    with respect to which premiums are charged with respect
                    to such coverage.
                        (I) Plan sponsor.--The term ``plan sponsor'' has
                    the meaning given such term in section 3(16)(B) of the
                    Employee Retirement Income Security Act of 1974.
                        (J) Premium.--The term ``premium'' includes, with
                    respect to COBRA continuation coverage, any
                    administrative fee.
                (10) Implementation funding.--In addition to amounts
            otherwise made available, out of any funds in the Treasury not
            otherwise appropriated, there are appropriated to the Secretary
            of Labor for fiscal year 2021, $10,000,000, to remain available
            until expended, for the Employee Benefits Security
            Administration to carry out the provisions of this subtitle.
        (b) Cobra Premium Assistance.--
                (1) Allowance of credit.--
                        (A) In general.--Subchapter B of chapter 65 of the
                    Internal Revenue Code of 1986 is amended by adding at
                    the end the following new section:

    ``SEC. 6432. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

        ``(a) In General.--The person to whom premiums are payable for
    continuation coverage under section 9501(a)(1) of the American Rescue
    Plan Act of 2021 shall be allowed as a credit against the tax imposed
    by section 3111(b), or so much of the taxes imposed under section
    3221(a) as are attributable to the rate in effect under section
    3111(b), for each calendar quarter an amount equal to the premiums not
    paid by assistance eligible individuals for such coverage by reason of
    such section 9501(a)(1) with respect to such calendar quarter.
        ``(b) Person to Whom Premiums Are Payable.--For purposes of
    subsection (a), except as otherwise provided by the Secretary, the
    person to whom premiums are payable under such continuation coverage
    shall be treated as being--
                ``(1) in the case of any group health plan which is a
            multiemployer plan (as defined in section 3(37) of the Employee
            Retirement Income Security Act of 1974), the plan,
                ``(2) in the case of any group health plan not described in
            paragraph (1)--
                        ``(A) which is subject to the COBRA continuation
                    provisions contained in--
                                ``(i) the Internal Revenue Code of 1986,
                                ``(ii) the Employee Retirement Income
                            Security Act of 1974, or
                                ``(iii) the Public Health Service Act, or
                        ``(B) under which some or all of the coverage is
                    not provided by insurance,
            the employer maintaining the plan, and
                ``(3) in the case of any group health plan not described in
            paragraph (1) or (2), the insurer providing the coverage under
            the group health plan.
        ``(c) Limitations and Refundability.--
                ``(1) Credit limited to certain employment taxes.--The
            credit allowed by subsection (a) with respect to any calendar
            quarter shall not exceed the tax imposed by section 3111(b), or
            so much of the taxes imposed under section 3221(a) as are
            attributable to the rate in effect under section 3111(b), for
            such calendar quarter (reduced by any credits allowed against
            such taxes under sections 3131, 3132, and 3134) on the wages
            paid with respect to the employment of all employees of the
            employer.
                ``(2) Refundability of excess credit.--
                        ``(A) Credit is refundable.--If the amount of the
                    credit under subsection (a) exceeds the limitation of
                    paragraph (1) for any calendar quarter, such excess
                    shall be treated as an overpayment that shall be
                    refunded under sections 6402(a) and 6413(b).
                        ``(B) Credit may be advanced.--In anticipation of
                    the credit, including the refundable portion under
                    subparagraph (A), the credit may be advanced, according
                    to forms and instructions provided by the Secretary, up
                    to an amount calculated under subsection (a) through
                    the end of the most recent payroll period in the
                    quarter.
                        ``(C) Treatment of deposits.--The Secretary shall
                    waive any penalty under section 6656 for any failure to
                    make a deposit of the tax imposed by section 3111(b),
                    or so much of the taxes imposed under section 3221(a)
                    as are attributable to the rate in effect under section
                    3111(b), if the Secretary determines that such failure
                    was due to the anticipation of the credit allowed under
                    this section.
                        ``(D) Treatment of payments.--For purposes of
                    section 1324 of title 31, United States Code, any
                    amounts due to an employer under this paragraph shall
                    be treated in the same manner as a refund due from a
                    credit provision referred to in subsection (b)(2) of
                    such section.
                ``(3) Overstatements.--Any overstatement of the credit to
            which a person is entitled under this section (and any amount
            paid by the Secretary as a result of such overstatement) shall
            be treated as an underpayment by such person of the taxes
            described in paragraph (1) and may be assessed and collected by
            the Secretary in the same manner as such taxes.
        ``(d) Governmental Entities.--For purposes of this section, the
    term `person' includes the government of any State or political
    subdivision thereof, any Indian tribal government (as defined in
    section 139E(c)(1)), any agency or instrumentality of any of the
    foregoing, and any agency or instrumentality of the Government of the
    United States that is described in section 501(c)(1) and exempt from
    taxation under section 501(a).
        ``(e) Denial of Double Benefit.--For purposes of chapter 1, the
    gross income of any person allowed a credit under this section shall be
    increased for the taxable year which includes the last day of any
    calendar quarter with respect to which such credit is allowed by the
    amount of such credit. No credit shall be allowed under this section
    with respect to any amount which is taken into account as qualified
    wages under section 2301 of the CARES Act or section 3134 of this title
    or as qualified health plan expenses under section 7001(d) or 7003(d)
    of the Families First Coronavirus Response Act or section 3131 or 3132
    of this title.
        ``(f) Extension of Limitation on Assessment.--Notwithstanding
    section 6501, the limitation on the time period for the assessment of
    any amount attributable to a credit claimed under this section shall
    not expire before the date that is 5 years after the later of--
                ``(1) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(2) the date on which such return is treated as filed
            under section 6501(b)(2).
        ``(g) Regulations.--The Secretary shall issue such regulations, or
    other guidance, forms, instructions, and publications, as may be
    necessary or appropriate to carry out this section, including--
                ``(1) the requirement to report information or the
            establishment of other methods for verifying the correct
            amounts of reimbursements under this section,
                ``(2) the application of this section to group health plans
            that are multiemployer plans (as defined in section 3(37) of
            the Employee Retirement Income Security Act of 1974),
                ``(3) to allow the advance payment of the credit determined
            under subsection (a), subject to the limitations provided in
            this section, based on such information as the Secretary shall
            require,
                ``(4) to provide for the reconciliation of such advance
            payment with the amount of the credit at the time of filing the
            return of tax for the applicable quarter or taxable year, and
                ``(5) allowing the credit to third party payors (including
            professional employer organizations, certified professional
            employer organizations, or agents under section 3504).''.
                        (B) Clerical amendment.--The table of sections for
                    subchapter B of chapter 65 of the Internal Revenue Code
                    of 1986 is amended by adding at the end the following
                    new item:

    ``Sec. 6432. Continuation coverage premium assistance.''.
                        (C) Effective date.--The amendments made by this
                    paragraph shall apply to premiums to which subsection
                    (a)(1)(A) applies and wages paid on or after April 1,
                    2021.
                        (D) Special rule in case of employee payment that
                    is not required under this section.--
                                (i) In general.--In the case of an
                            assistance eligible individual who pays, with
                            respect any period of coverage to which
                            subsection (a)(1)(A) applies, any amount of the
                            premium for such coverage that the individual
                            would have (but for this Act) been required to
                            pay, the person to whom such payment is payable
                            shall reimburse such individual for the amount
                            of such premium paid.
                                (ii) Credit of reimbursement.--A person to
                            which clause (i) applies shall be allowed a
                            credit in the manner provided under section
                            6432 of the Internal Revenue Code of 1986 for
                            any payment made to the employee under such
                            clause.
                                (iii) Payment of credits.--Any person to
                            which clause (i) applies shall make the payment
                            required under such clause to the individual
                            not later than 60 days after the date on which
                            such individual made the premium payment.
                (2) Penalty for failure to notify health plan of cessation
            of eligibility for premium assistance.--
                        (A) In general.--Part I of subchapter B of chapter
                    68 of the Internal Revenue Code of 1986 is amended by
                    adding at the end the following new section:

    ``SEC. 6720C. PENALTY FOR FAILURE TO NOTIFY HEALTH PLAN OF CESSATION OF
                  ELIGIBILITY FOR CONTINUATION COVERAGE PREMIUM ASSISTANCE.

        ``(a) In General.--Except in the case of a failure described in
    subsection (b) or (c), any person required to notify a group health
    plan under section 9501(a)(2)(B) of the American Rescue Plan Act of
    2021 who fails to make such a notification at such time and in such
    manner as the Secretary of Labor may require shall pay a penalty of
    $250 for each such failure.
        ``(b) Intentional Failure.--In the case of any such failure that is
    fraudulent, such person shall pay a penalty equal to the greater of--
                ``(1) $250, or
                ``(2) 110 percent of the premium assistance provided under
            section 9501(a)(1)(A) of the American Rescue Plan Act of 2021
            after termination of eligibility under such section.
        ``(c) Reasonable Cause Exception.--No penalty shall be imposed
    under this section with respect to any failure if it is shown that such
    failure is due to reasonable cause and not to willful neglect.''.
                        (B) Clerical amendment.--The table of sections of
                    part I of subchapter B of chapter 68 of such Code is
                    amended by adding at the end the following new item:

    ``Sec. 6720C. Penalty for failure to notify health plan of cessation of
                                eligibility for continuation coverage
                                premium assistance.''.
                (3) Coordination with HCTC.--
                        (A) In general.--Section 35(g)(9) of the Internal
                    Revenue Code of 1986 is amended to read as follows:
                ``(9) Continuation coverage premium assistance.--In the
            case of an assistance eligible individual who receives premium
            assistance for continuation coverage under section 9501(a)(1)
            of the American Rescue Plan Act of 2021 for any month during
            the taxable year, such individual shall not be treated as an
            eligible individual, a certified individual, or a qualifying
            family member for purposes of this section or section 7527 with
            respect to such month.''.
                        (B) Effective date.--The amendment made by
                    subparagraph (A) shall apply to taxable years ending
                    after the date of the enactment of this Act.
                (4) Exclusion of continuation coverage premium assistance
            from gross income.--
                        (A) In general.--Part III of subchapter B of
                    chapter 1 of the Internal Revenue Code of 1986 is
                    amended by inserting after section 139H the following
                    new section:

    ``SEC. 139I. CONTINUATION COVERAGE PREMIUM ASSISTANCE.

        ``In the case of an assistance eligible individual (as defined in
    subsection (a)(3) of section 9501 of the American Rescue Plan Act of
    2021), gross income does not include any premium assistance provided
    under subsection (a)(1) of such section.''.
                        (B) Clerical amendment.--The table of sections for
                    part III of subchapter B of chapter 1 of such Code is
                    amended by inserting after the item relating to section
                    139H the following new item:

    ``Sec. 139I. Continuation coverage premium assistance.''.
                        (C) Effective date.--The amendments made by this
                    paragraph shall apply to taxable years ending after the
                    date of the enactment of this Act.

                    Subtitle G--Promoting Economic Security

                  PART 1--2021 RECOVERY REBATES TO INDIVIDUALS

    SEC. 9601. 2021 RECOVERY REBATES TO INDIVIDUALS.

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

    ``SEC. 6428B. 2021 RECOVERY REBATES TO INDIVIDUALS.

        ``(a) In General.--In the case of an eligible individual, there
    shall be allowed as a credit against the tax imposed by subtitle A for
    the first taxable year beginning in 2021 an amount equal to the 2021
    rebate amount determined for such taxable year.
        ``(b) 2021 Rebate Amount.--For purposes of this section, the term
    `2021 rebate amount' means, with respect to any taxpayer for any
    taxable year, the sum of--
                ``(1) $1,400 ($2,800 in the case of a joint return), plus
                ``(2) $1,400 multiplied by the number of dependents of the
            taxpayer for such taxable year.
        ``(c) Eligible Individual.--For purposes of this section, the term
    `eligible individual' means any individual other than--
                ``(1) any nonresident alien individual,
                ``(2) any individual who is a dependent of another taxpayer
            for a taxable year beginning in the calendar year in which the
            individual's taxable year begins, and
                ``(3) an estate or trust.
        ``(d) Limitation Based on Adjusted Gross Income.--
                ``(1) In general.--The amount of the credit allowed by
            subsection (a) (determined without regard to this subsection
            and subsection (f)) shall be reduced (but not below zero) by
            the amount which bears the same ratio to such credit (as so
            determined) as--
                        ``(A) the excess of--
                                ``(i) the taxpayer's adjusted gross income
                            for such taxable year, over
                                ``(ii) $75,000, bears to
                        ``(B) $5,000.
                ``(2) Special rules.--
                        ``(A) Joint return or surviving spouse.--In the
                    case of a joint return or a surviving spouse (as
                    defined in section 2(a)), paragraph (1) shall be
                    applied by substituting `$150,000' for `$75,000' and
                    `$10,000' for `$5,000'.
                        ``(B) Head of household.--In the case of a head of
                    household (as defined in section 2(b)), paragraph (1)
                    shall be applied by substituting `$112,500' for
                    `$75,000' and `$7,500' for `$5,000'.
        ``(e) Definitions and Special Rules.--
                ``(1) Dependent defined.--For purposes of this section, the
            term `dependent' has the meaning given such term by section
            152.
                ``(2) Identification number requirement.--
                        ``(A) In general.--In the case of a return other
                    than a joint return, the $1,400 amount in subsection
                    (b)(1) shall be treated as being zero unless the
                    taxpayer includes the valid identification number of
                    the taxpayer on the return of tax for the taxable year.
                        ``(B) Joint returns.--In the case of a joint
                    return, the $2,800 amount in subsection (b)(1) shall be
                    treated as being--
                                ``(i) $1,400 if the valid identification
                            number of only 1 spouse is included on the
                            return of tax for the taxable year, and
                                ``(ii) zero if the valid identification
                            number of neither spouse is so included.
                        ``(C) Dependents.--A dependent shall not be taken
                    into account under subsection (b)(2) unless the valid
                    identification number of such dependent is included on
                    the return of tax for the taxable year.
                        ``(D) Valid identification number.--
                                ``(i) In general.--For purposes of this
                            paragraph, the term `valid identification
                            number' means a social security number issued
                            to an individual by the Social Security
                            Administration on or before the due date for
                            filing the return for the taxable year.
                                ``(ii) Adoption taxpayer identification
                            number.--For purposes of subparagraph (C), in
                            the case of a dependent who is adopted or
                            placed for adoption, the term `valid
                            identification number' shall include the
                            adoption taxpayer identification number of such
                            dependent.
                        ``(E) Special rule for members of the armed
                    forces.--Subparagraph (B) shall not apply in the case
                    where at least 1 spouse was a member of the Armed
                    Forces of the United States at any time during the
                    taxable year and the valid identification number of at
                    least 1 spouse is included on the return of tax for the
                    taxable year.
                        ``(F) Coordination with certain advance payments.--
                    In the case of any payment determined pursuant to
                    subsection (g)(6), a valid identification number shall
                    be treated for purposes of this paragraph as included
                    on the taxpayer's return of tax if such valid
                    identification number is available to the Secretary as
                    described in such subsection.
                        ``(G) Mathematical or clerical error authority.--
                    Any omission of a correct valid identification number
                    required under this paragraph shall be treated as a
                    mathematical or clerical error for purposes of applying
                    section 6213(g)(2) to such omission.
                ``(3) Credit treated as refundable.--The credit allowed by
            subsection (a) shall be treated as allowed by subpart C of part
            IV of subchapter A of chapter 1.
        ``(f) Coordination With Advance Refunds of Credit.--
                ``(1) Reduction of refundable credit.--The amount of the
            credit which would (but for this paragraph) be allowable under
            subsection (a) shall be reduced (but not below zero) by the
            aggregate refunds and credits made or allowed to the taxpayer
            (or, except as otherwise provided by the Secretary, any
            dependent of the taxpayer) under subsection (g). Any failure to
            so reduce the credit shall be treated as arising out of a
            mathematical or clerical error and assessed according to
            section 6213(b)(1).
                ``(2) Joint returns.--Except as otherwise provided by the
            Secretary, in the case of a refund or credit made or allowed
            under subsection (g) with respect to a joint return, half of
            such refund or credit shall be treated as having been made or
            allowed to each individual filing such return.
        ``(g) Advance Refunds and Credits.--
                ``(1) In general.--Subject to paragraphs (5) and (6), each
            individual who was an eligible individual for such individual's
            first taxable year beginning in 2019 shall be treated as having
            made a payment against the tax imposed by chapter 1 for such
            taxable year in an amount equal to the advance refund amount
            for such taxable year.
                ``(2) Advance refund amount.--
                        ``(A) In general.--For purposes of paragraph (1),
                    the advance refund amount is the amount that would have
                    been allowed as a credit under this section for such
                    taxable year if this section (other than subsection (f)
                    and this subsection) had applied to such taxable year.
                        ``(B) Treatment of deceased individuals.--For
                    purposes of determining the advance refund amount with
                    respect to such taxable year--
                                ``(i) any individual who was deceased
                            before January 1, 2021, shall be treated for
                            purposes of applying subsection (e)(2) in the
                            same manner as if the valid identification
                            number of such person was not included on the
                            return of tax for such taxable year (except
                            that subparagraph (E) thereof shall not apply),
                                ``(ii) notwithstanding clause (i), in the
                            case of a joint return with respect to which
                            only 1 spouse is deceased before January 1,
                            2021, such deceased spouse was a member of the
                            Armed Forces of the United States at any time
                            during the taxable year, and the valid
                            identification number of such deceased spouse
                            is included on the return of tax for the
                            taxable year, the valid identification number
                            of 1 (and only 1) spouse shall be treated as
                            included on the return of tax for the taxable
                            year for purposes of applying subsection
                            (e)(2)(B) with respect to such joint return,
                            and
                                ``(iii) no amount shall be determined under
                            subsection (e)(2) with respect to any dependent
                            of the taxpayer if the taxpayer (both spouses
                            in the case of a joint return) was deceased
                            before January 1, 2021.
                ``(3) Timing and manner of payments.--The Secretary shall,
            subject to the provisions of this title and consistent with
            rules similar to the rules of subparagraphs (B) and (C) of
            section 6428A(f)(3), refund or credit any overpayment
            attributable to this subsection as rapidly as possible,
            consistent with a rapid effort to make payments attributable to
            such overpayments electronically if appropriate. No refund or
            credit shall be made or allowed under this subsection after
            December 31, 2021.
                ``(4) No interest.--No interest shall be allowed on any
            overpayment attributable to this subsection.
                ``(5) Application to individuals who have filed a return of
            tax for 2020.--
                        ``(A) Application to 2020 returns filed at time of
                    initial determination.--If, at the time of any
                    determination made pursuant to paragraph (3), the
                    individual referred to in paragraph (1) has filed a
                    return of tax for the individual's first taxable year
                    beginning in 2020, paragraph (1) shall be applied with
                    respect to such individual by substituting `2020' for
                    `2019'.
                        ``(B) Additional payment.--
                                ``(i) In general.--In the case of any
                            individual who files, before the additional
                            payment determination date, a return of tax for
                            such individual's first taxable year beginning
                            in 2020, the Secretary shall make a payment (in
                            addition to any payment made under paragraph
                            (1)) to such individual equal to the excess (if
                            any) of--
                                        ``(I) the amount which would be
                                    determined under paragraph (1) (after
                                    the application of subparagraph (A)) by
                                    applying paragraph (1) as of the
                                    additional payment determination date,
                                    over
                                        ``(II) the amount of any payment
                                    made with respect to such individual
                                    under paragraph (1).
                                ``(ii) Additional payment determination
                            date.--The term `additional payment
                            determination date' means the earlier of--
                                        ``(I) the date which is 90 days
                                    after the 2020 calendar year filing
                                    deadline, or
                                        ``(II) September 1, 2021.
                                ``(iii) 2020 calendar year filing
                            deadline.--The term `2020 calendar year filing
                            deadline' means the date specified in section
                            6072(a) with respect to returns for calendar
                            year 2020. Such date shall be determined after
                            taking into account any period disregarded
                            under section 7508A if such disregard applies
                            to substantially all returns for calendar year
                            2020 to which section 6072(a) applies.
                ``(6) Application to certain individuals who have not filed
            a return of tax for 2019 or 2020 at time of determination.--In
            the case of any individual who, at the time of any
            determination made pursuant to paragraph (3), has filed a tax
            return for neither the year described in paragraph (1) nor for
            the year described in paragraph (5)(A), the Secretary shall,
            consistent with rules similar to the rules of section
            6428A(f)(5)(H)(i), apply paragraph (1) on the basis of
            information available to the Secretary and shall, on the basis
            of such information, determine the advance refund amount with
            respect to such individual without regard to subsection (d)
            unless the Secretary has reason to know that such amount would
            otherwise be reduced by reason of such subsection.
                ``(7) Special rule related to time of filing return.--
            Solely for purposes of this subsection, a return of tax shall
            not be treated as filed until such return has been processed by
            the Internal Revenue Service.
                ``(8) Restriction on use of certain previously issued
            prepaid debit cards.--Payments made by the Secretary to
            individuals under this section shall not be in the form of an
            increase in the balance of any previously issued prepaid debit
            card if, as of the time of the issuance of such card, such card
            was issued solely for purposes of making payments under section
            6428 or 6428A.
        ``(h) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary or appropriate to carry out the
    purposes of this section, including--
                ``(1) regulations or other guidance providing taxpayers the
            opportunity to provide the Secretary information sufficient to
            allow the Secretary to make payments to such taxpayers under
            subsection (g) (including the determination of the amount of
            such payment) if such information is not otherwise available to
            the Secretary, and
                ``(2) regulations or other guidance to ensure to the
            maximum extent administratively practicable that, in
            determining the amount of any credit under subsection (a) and
            any credit or refund under subsection (g), an individual is not
            taken into account more than once, including by different
            taxpayers and including by reason of a change in joint return
            status or dependent status between the taxable year for which
            an advance refund amount is determined and the taxable year for
            which a credit under subsection (a) is determined.
        ``(i) Outreach.--The Secretary shall carry out a robust and
    comprehensive outreach program to ensure that all taxpayers described
    in subsection (h)(1) learn of their eligibility for the advance refunds
    and credits under subsection (g); are advised of the opportunity to
    receive such advance refunds and credits as provided under subsection
    (h)(1); and are provided assistance in applying for such advance
    refunds and credits.''.
        (b) Treatment of Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary of the Treasury shall pay to each possession of
            the United States which has a mirror code tax system amounts
            equal to the loss (if any) to that possession by reason of the
            amendments made by this section. Such amounts shall be
            determined by the Secretary of the Treasury based on
            information provided by the government of the respective
            possession.
                (2) Payments to other possessions.--The Secretary of the
            Treasury shall pay to each possession of the United States
            which does not have a mirror code tax system amounts estimated
            by the Secretary of the Treasury as being equal to the
            aggregate benefits (if any) that would have been provided to
            residents of such possession by reason of the amendments made
            by this section if a mirror code tax system had been in effect
            in such possession. The preceding sentence shall not apply
            unless the respective possession has a plan, which has been
            approved by the Secretary of the Treasury, under which such
            possession will promptly distribute such payments to its
            residents.
                (3) Inclusion of administrative expenses.--The Secretary of
            the Treasury shall pay to each possession of the United States
            to which the Secretary makes a payment under paragraph (1) or
            (2) an amount equal to the lesser of--
                        (A) the increase (if any) of the administrative
                    expenses of such possession--
                                (i) in the case of a possession described
                            in paragraph (1), by reason of the amendments
                            made by this section, and
                                (ii) in the case of a possession described
                            in paragraph (2), by reason of carrying out the
                            plan described in such paragraph, or
                        (B) $500,000 ($10,000,000 in the case of Puerto
                    Rico).
            The amount described in subparagraph (A) shall be determined by
            the Secretary of the Treasury based on information provided by
            the government of the respective possession.
                (4) Coordination with credit allowed against united states
            income taxes.--No credit shall be allowed against United States
            income taxes under section 6428B of the Internal Revenue Code
            of 1986 (as added by this section), nor shall any credit or
            refund be made or allowed under subsection (g) of such section,
            to any person--
                        (A) to whom a credit is allowed against taxes
                    imposed by the possession by reason of the amendments
                    made by this section, or
                        (B) who is eligible for a payment under a plan
                    described in paragraph (2).
                (5) Mirror code tax system.--For purposes of this
            subsection, the term ``mirror code tax system'' means, with
            respect to any possession of the United States, the income tax
            system of such possession if the income tax liability of the
            residents of such possession under such system is determined by
            reference to the income tax laws of the United States as if
            such possession were the United States.
                (6) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of
            such section.
        (c) Administrative Provisions.--
                (1) Definition of deficiency.--Section 6211(b)(4)(A) of the
            Internal Revenue Code of 1986 is amended by striking ``6428,
            and 6428A'' and inserting ``6428, 6428A, and 6428B''.
                (2) Exception from reduction or offset.--Any refund payable
            by reason of section 6428B(g) of the Internal Revenue Code of
            1986 (as added by this section), or any such refund payable by
            reason of subsection (b) of this section, shall not be--
                        (A) subject to reduction or offset pursuant to
                    subsection (c), (d), (e), or (f) of section 6402 of the
                    Internal Revenue Code of 1986 or any similar authority
                    permitting offset, or
                        (B) reduced or offset by other assessed Federal
                    taxes that would otherwise be subject to levy or
                    collection.
                (3) Conforming amendments.--
                        (A) Paragraph (2) of section 1324(b) of title 31,
                    United States Code, is amended by inserting ``6428B,''
                    after ``6428A,''.
                        (B) The table of sections for subchapter B of
                    chapter 65 of the Internal Revenue Code of 1986 is
                    amended by inserting after the item relating to section
                    6428A the following new item:

    ``Sec. 6428B. 2021 recovery rebates to individuals.''.
        (d) Appropriations.--Immediately upon the enactment of this Act, in
    addition to amounts otherwise available, there are appropriated for
    fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated:
                (1) $1,464,500,000 to remain available until September 30,
            2023 for necessary expenses for the Internal Revenue Service
            for the administration of the advance payments, the provision
            of taxpayer assistance, and the furtherance of integrated,
            modernized, and secure Internal Revenue Service systems, of
            which up to $20,000,000 is available for premium pay for
            services related to the development of information technology
            as determined by the Commissioner of the Internal Revenue
            occurring between January 1, 2020 and December 31, 2022, and
            all of which shall supplement and not supplant any other
            appropriations that may be available for this purpose.
                (2) $7,000,000 to remain available until September 30,
            2022, for necessary expenses for the Bureau of the Fiscal
            Service to carry out this section (and the amendments made by
            this section), which shall supplement and not supplant any
            other appropriations that may be available for this purpose,
            and
                (3) $8,000,000 to remain available until September 30,
            2023, for the Treasury Inspector General for Tax Administration
            for the purposes of overseeing activities related to the
            administration of this section (and the amendments made by this
            section), which shall supplement and not supplant any other
            appropriations that may be available for this purpose.

                            PART 2--CHILD TAX CREDIT

    SEC. 9611. CHILD TAX CREDIT IMPROVEMENTS FOR 2021.

        (a) In General.--Section 24 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subsection:
        ``(i) Special Rules for 2021.--In the case of any taxable year
    beginning after December 31, 2020, and before January 1, 2022--
                ``(1) Refundable credit.--If the taxpayer (in the case of a
            joint return, either spouse) has a principal place of abode in
            the United States (determined as provided in section 32) for
            more than one-half of the taxable year or is a bona fide
            resident of Puerto Rico (within the meaning of section 937(a))
            for such taxable year--
                        ``(A) subsection (d) shall not apply, and
                        ``(B) so much of the credit determined under
                    subsection (a) (after application of subparagraph (A))
                    as does not exceed the amount of such credit which
                    would be so determined without regard to subsection
                    (h)(4) shall be allowed under subpart C (and not
                    allowed under this subpart).
                ``(2) 17-year-olds eligible for treatment as qualifying
            children.--This section shall be applied--
                        ``(A) by substituting `age 18' for `age 17' in
                    subsection (c)(1), and
                        ``(B) by substituting `described in subsection (c)
                    (determined after the application of subsection
                    (i)(2)(A))' for `described in subsection (c)' in
                    subsection (h)(4)(A).
                ``(3) Credit amount.--Subsection (h)(2) shall not apply and
            subsection (a) shall be applied by substituting `$3,000 ($3,600
            in the case of a qualifying child who has not attained age 6 as
            of the close of the calendar year in which the taxable year of
            the taxpayer begins)' for `$1,000'.
                ``(4) Reduction of increased credit amount based on
            modified adjusted gross income.--
                        ``(A) In general.--The amount of the credit
                    allowable under subsection (a) (determined without
                    regard to subsection (b)) shall be reduced by $50 for
                    each $1,000 (or fraction thereof) by which the
                    taxpayer's modified adjusted gross income (as defined
                    in subsection (b)) exceeds the applicable threshold
                    amount.
                        ``(B) Applicable threshold amount.--For purposes of
                    this paragraph, the term `applicable threshold amount'
                    means--
                                ``(i) $150,000, in the case of a joint
                            return or surviving spouse (as defined in
                            section 2(a)) ,
                                ``(ii) $112,500, in the case of a head of
                            household (as defined in section 2(b)), and
                                ``(iii) $75,000, in any other case.
                        ``(C) Limitation on reduction.--
                                ``(i) In general.--The amount of the
                            reduction under subparagraph (A) shall not
                            exceed the lesser of--
                                        ``(I) the applicable credit
                                    increase amount, or
                                        ``(II) 5 percent of the applicable
                                    phaseout threshold range.
                                ``(ii) Applicable credit increase amount.--
                            For purposes of this subparagraph, the term
                            `applicable credit increase amount' means the
                            excess (if any) of--
                                        ``(I) the amount of the credit
                                    allowable under this section for the
                                    taxable year determined without regard
                                    to this paragraph and subsection (b),
                                    over
                                        ``(II) the amount of such credit as
                                    so determined and without regard to
                                    paragraph (3).
                                ``(iii) Applicable phaseout threshold
                            range.--For purposes of this subparagraph, the
                            term `applicable phaseout threshold range'
                            means the excess of--
                                        ``(I) the threshold amount
                                    applicable to the taxpayer under
                                    subsection (b) (determined after the
                                    application of subsection (h)(3)), over
                                        ``(II) the applicable threshold
                                    amount applicable to the taxpayer under
                                    this paragraph.
                        ``(D) Coordination with limitation on overall
                    credit.--Subsection (b) shall be applied by
                    substituting `the credit allowable under subsection (a)
                    (determined after the application of subsection
                    (i)(4)(A)' for `the credit allowable under subsection
                    (a)'.''.
        (b) Advance Payment of Credit.--
                (1) In general.--Chapter 77 of such Code is amended by
            inserting after section 7527 the following new section:

    ``SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.

        ``(a) In General.--The Secretary shall establish a program for
    making periodic payments to taxpayers which, in the aggregate during
    any calendar year, equal the annual advance amount determined with
    respect to such taxpayer for such calendar year. Except as provided in
    subsection (b)(3)(B), the periodic payments made to any taxpayer for
    any calendar year shall be in equal amounts.
        ``(b) Annual Advance Amount.--For purposes of this section--
                ``(1) In general.--Except as otherwise provided in this
            subsection, the term `annual advance amount' means, with
            respect to any taxpayer for any calendar year, the amount (if
            any) which is estimated by the Secretary as being equal to 50
            percent of the amount which would be treated as allowed under
            subpart C of part IV of subchapter A of chapter 1 by reason of
            section 24(i)(1) for the taxpayer's taxable year beginning in
            such calendar year if--
                        ``(A) the status of the taxpayer as a taxpayer
                    described in section 24(i)(1) is determined with
                    respect to the reference taxable year,
                        ``(B) the taxpayer's modified adjusted gross income
                    for such taxable year is equal to the taxpayer's
                    modified adjusted gross income for the reference
                    taxable year,
                        ``(C) the only children of such taxpayer for such
                    taxable year are qualifying children properly claimed
                    on the taxpayer's return of tax for the reference
                    taxable year, and
                        ``(D) the ages of such children (and the status of
                    such children as qualifying children) are determined
                    for such taxable year by taking into account the
                    passage of time since the reference taxable year.
                ``(2) Reference taxable year.--Except as provided in
            paragraph (3)(A), the term `reference taxable year' means, with
            respect to any taxpayer for any calendar year, the taxpayer's
            taxable year beginning in the preceding calendar year or, in
            the case of taxpayer who did not file a return of tax for such
            taxable year, the taxpayer's taxable year beginning in the
            second preceding calendar year.
                ``(3) Modifications during calendar year.--
                        ``(A) In general.--The Secretary may modify, during
                    any calendar year, the annual advance amount with
                    respect to any taxpayer for such calendar year to take
                    into account--
                                ``(i) a return of tax filed by such
                            taxpayer during such calendar year (and the
                            taxable year to which such return relates may
                            be taken into account as the reference taxable
                            year), and
                                ``(ii) any other information provided by
                            the taxpayer to the Secretary which allows the
                            Secretary to determine payments under
                            subsection (a) which, in the aggregate during
                            any taxable year of the taxpayer, more closely
                            total the Secretary's estimate of the amount
                            treated as allowed under subpart C of part IV
                            of subchapter A of chapter 1 by reason of
                            section 24(i)(1) for such taxable year of such
                            taxpayer.
                        ``(B) Adjustment to reflect excess or deficit in
                    prior payments.--In the case of any modification of the
                    annual advance amount under subparagraph (A), the
                    Secretary may adjust the amount of any periodic payment
                    made after the date of such modification to properly
                    take into account the amount by which any periodic
                    payment made before such date was greater than or less
                    than the amount that such payment would have been on
                    the basis of the annual advance amount as so modified.
                ``(4) Determination of status.--If information contained in
            the taxpayer's return of tax for the reference taxable year
            does not establish the status of the taxpayer as being
            described in section 24(i)(1), the Secretary shall, for
            purposes of paragraph (1)(A), determine such status based on
            information known to the Secretary.
                ``(5) Treatment of certain deaths.--A child shall not be
            taken into account in determining the annual advance amount
            under paragraph (1) if the death of such child is known to the
            Secretary as of the beginning of the calendar year for which
            the estimate under such paragraph is made.
        ``(c) On-line Information Portal.--The Secretary shall establish an
    on-line portal which allows taxpayers to--
                ``(1) elect not to receive payments under this section, and
                ``(2) provide information to the Secretary which would be
            relevant to a modification under subsection (b)(3)(B) of the
            annual advance amount, including information regarding--
                        ``(A) a change in the number of the taxpayer's
                    qualifying children, including by reason of the birth
                    of a child,
                        ``(B) a change in the taxpayer's marital status,
                        ``(C) a significant change in the taxpayer's
                    income, and
                        ``(D) any other factor which the Secretary may
                    provide.
        ``(d) Notice of Payments.--Not later than January 31 of the
    calendar year following any calendar year during which the Secretary
    makes one or more payments to any taxpayer under this section, the
    Secretary shall provide such taxpayer with a written notice which
    includes the taxpayer's taxpayer identity (as defined in section
    6103(b)(6)), the aggregate amount of such payments made to such
    taxpayer during such calendar year, and such other information as the
    Secretary determines appropriate.
        ``(e) Administrative Provisions.--
                ``(1) Application of electronic funds payment
            requirement.--The payments made by the Secretary under
            subsection (a) shall be made by electronic funds transfer to
            the same extent and in the same manner as if such payments were
            Federal payments not made under this title.
                ``(2) Application of certain rules.--Rules similar to the
            rules of subparagraphs (B) and (C) of section 6428A(f)(3) shall
            apply for purposes of this section.
                ``(3) Exception from reduction or offset.--Any payment made
            to any individual under this section shall not be--
                        ``(A) subject to reduction or offset pursuant to
                    subsection (c), (d), (e), or (f) of section 6402 or any
                    similar authority permitting offset, or
                        ``(B) reduced or offset by other assessed Federal
                    taxes that would otherwise be subject to levy or
                    collection.
                ``(4) Application of advance payments in the possessions of
            the united states.--
                        ``(A) In general.--The advance payment amount
                    determined under this section shall be determined--
                                ``(i) by applying section 24(i)(1) without
                            regard to the phrase `or is a bona fide
                            resident of Puerto Rico (within the meaning of
                            section 937(a))', and
                                ``(ii) without regard to section
                            24(k)(3)(C)(ii)(I).
                        ``(B) Mirror code possessions.--In the case of any
                    possession of the United States with a mirror code tax
                    system (as defined in section 24(k)), this section
                    shall not be treated as part of the income tax laws of
                    the United States for purposes of determining the
                    income tax law of such possession unless such
                    possession elects to have this section be so treated.
                        ``(C) Administrative expenses of advance
                    payments.--
                                ``(i) Mirror code possessions.--In the case
                            of any possession described in subparagraph (B)
                            which makes the election described in such
                            subparagraph, the amount otherwise paid by the
                            Secretary to such possession under section
                            24(k)(1)(A) with respect to taxable years
                            beginning in 2021 shall be increased by
                            $300,000 if such possession has a plan, which
                            has been approved by the Secretary, for making
                            advance payments consistent with such election.
                                ``(ii) American samoa.--The amount
                            otherwise paid by the Secretary to American
                            Samoa under subparagraph (A) of section
                            24(k)(3) with respect to taxable years
                            beginning in 2021 shall be increased by
                            $300,000 if the plan described in subparagraph
                            (B) of such section includes a program, which
                            has been approved by the Secretary, for making
                            advance payments under rules similar to the
                            rules of this section.
                                ``(iii) Timing of payment.--The Secretary
                            may pay, upon the request of the possession of
                            the United States to which the payment is to be
                            made, the amount of the increase determined
                            under clause (i) or (ii) immediately upon
                            approval of the plan referred to in such
                            clause, respectively.
        ``(f) Application.--No payments shall be made under the program
    established under subsection (a) with respect to--
                ``(1) any period before July 1, 2021, or
                ``(2) any period after December 31, 2021.
        ``(g) Regulations.--The Secretary shall issue such regulations or
    other guidance as the Secretary determines necessary or appropriate to
    carry out the purposes of this section and subsections (i)(1) and (j)
    of section 24, including regulations or other guidance which provides
    for the application of such provisions where the filing status of the
    taxpayer for a taxable year is different from the status used for
    determining the annual advance amount.''.
                (2) Reconciliation of credit and advance credit.--Section
            24 of such Code, as amended by the preceding provision of this
            Act, is amended by adding at the end the following new
            subsection:
        ``(j) Reconciliation of Credit and Advance Credit.--
                ``(1) In general.--The amount of the credit allowed under
            this section to any taxpayer for any taxable year shall be
            reduced (but not below zero) by the aggregate amount of
            payments made under section 7527A to such taxpayer during such
            taxable year. Any failure to so reduce the credit shall be
            treated as arising out of a mathematical or clerical error and
            assessed according to section 6213(b)(1).
                ``(2) Excess advance payments.--
                        ``(A) In general.--If the aggregate amount of
                    payments under section 7527A to the taxpayer during the
                    taxable year exceeds the amount of the credit allowed
                    under this section to such taxpayer for such taxable
                    year (determined without regard to paragraph (1)), the
                    tax imposed by this chapter for such taxable year shall
                    be increased by the amount of such excess. Any failure
                    to so increase the tax shall be treated as arising out
                    of a mathematical or clerical error and assessed
                    according to section 6213(b)(1).
                        ``(B) Safe harbor based on modified adjusted gross
                    income.--
                                ``(i) In general.--In the case of a
                            taxpayer whose modified adjusted gross income
                            (as defined in subsection (b)) for the taxable
                            year does not exceed 200 percent of the
                            applicable income threshold, the amount of the
                            increase determined under subparagraph (A) with
                            respect to such taxpayer for such taxable year
                            shall be reduced (but not below zero) by the
                            safe harbor amount.
                                ``(ii) Phase out of safe harbor amount.--In
                            the case of a taxpayer whose modified adjusted
                            gross income (as defined in subsection (b)) for
                            the taxable year exceeds the applicable income
                            threshold, the safe harbor amount otherwise in
                            effect under clause (i) shall be reduced by the
                            amount which bears the same ratio to such
                            amount as such excess bears to the applicable
                            income threshold.
                                ``(iii) Applicable income threshold.--For
                            purposes of this subparagraph, the term
                            `applicable income threshold' means--
                                        ``(I) $60,000 in the case of a
                                    joint return or surviving spouse (as
                                    defined in section 2(a)),
                                        ``(II) $50,000 in the case of a
                                    head of household, and
                                        ``(III) $40,000 in any other case.
                                ``(iv) Safe harbor amount.--For purposes of
                            this subparagraph, the term `safe harbor
                            amount' means, with respect to any taxable
                            year, the product of--
                                        ``(I) $2,000, multiplied by
                                        ``(II) the excess (if any) of the
                                    number of qualified children taken into
                                    account in determining the annual
                                    advance amount with respect to the
                                    taxpayer under section 7527A with
                                    respect to months beginning in such
                                    taxable year, over the number of
                                    qualified children taken into account
                                    in determining the credit allowed under
                                    this section for such taxable year.''.
                (3) Coordination with wage withholding.--Section
            3402(f)(1)(C) of such Code is amended by striking ``section
            24(a)'' and inserting ``section 24 (determined after
            application of subsection (j) thereof)''.
                (4) Conforming amendments.--
                        (A) Section 26(b)(2) of such Code is amended by
                    striking ``and'' at the end of subparagraph (X), by
                    striking the period at the end of subparagraph (Y) and
                    inserting ``, and'', and by adding at the end the
                    following new subparagraph:
                        ``(Z) section 24(j)(2) (relating to excess advance
                    payments).''.
                        (B) Section 6211(b)(4)(A) of such Code, as amended
                    by the preceding provisions of this subtitle, is
                    amended--
                                (i) by striking ``24(d)'' and inserting
                            ``24 by reason of subsections (d) and (i)(1)
                            thereof'', and
                                (ii) by striking ``and 6428B'' and
                            inserting ``6428B, and 7527A''.
                        (C) Paragraph (2) of section 1324(b) of title 31,
                    United States Code, is amended--
                                (i) by inserting ``24,'' before ``25A'',
                            and
                                (ii) by striking `` or 6431'' and inserting
                            ``6431, or 7527A''.
                        (D) The table of sections for chapter 77 of the
                    Internal Revenue Code of 1986 is amended by inserting
                    after the item relating to section 7527 the following
                    new item:

    ``Sec. 7527A. Advance payment of child tax credit.''.
                (5) Appropriations to carry out advance payments.--
            Immediately upon the enactment of this Act, in addition to
            amounts otherwise available, there are appropriated for fiscal
            year 2021, out of any money in the Treasury not otherwise
            appropriated:
                        (A) $397,200,000 to remain available until
                    September 30, 2022, for necessary expenses for the
                    Internal Revenue Service to carry out this section (and
                    the amendments made by this section), which shall
                    supplement and not supplant any other appropriations
                    that may be available for this purpose, and
                        (B) $16,200,000 to remain available until September
                    30, 2022, for necessary expenses for the Bureau of the
                    Fiscal Service to carry out this section (and the
                    amendments made by this section), which shall
                    supplement and not supplant any other appropriations
                    that may be available for this purpose.
        (c) Effective Date.--
                (1) In general.--The amendments made by this section shall
            apply to taxable years beginning after December 31, 2020.
                (2) Establishment of advance payment program.--The
            Secretary of the Treasury (or the Secretary's designee) shall
            establish the program described in section 7527A of the
            Internal Revenue Code of 1986 as soon as practicable after the
            date of the enactment of this Act, except that the Secretary
            shall ensure that the timing of the establishment of such
            program does not interfere with carrying out section 6428B(g)
            as rapidly as possible.

    SEC. 9612. APPLICATION OF CHILD TAX CREDIT IN POSSESSIONS.

        (a) In General.--Section 24 of the Internal Revenue Code of 1986,
    as amended by the preceding provisions of this Act, is amended by
    adding at the end the following new subsection:
        ``(k) Application of Credit in Possessions.--
                ``(1) Mirror code possessions.--
                        ``(A) In general.--The Secretary shall pay to each
                    possession of the United States with a mirror code tax
                    system amounts equal to the loss (if any) to that
                    possession by reason of the application of this section
                    (determined without regard to this subsection) with
                    respect to taxable years beginning after 2020. Such
                    amounts shall be determined by the Secretary based on
                    information provided by the government of the
                    respective possession.
                        ``(B) Coordination with credit allowed against
                    united states income taxes.--No credit shall be allowed
                    under this section for any taxable year to any
                    individual to whom a credit is allowable against taxes
                    imposed by a possession of the United States with a
                    mirror code tax system by reason of the application of
                    this section in such possession for such taxable year.
                        ``(C) Mirror code tax system.--For purposes of this
                    paragraph, the term `mirror code tax system' means,
                    with respect to any possession of the United States,
                    the income tax system of such possession if the income
                    tax liability of the residents of such possession under
                    such system is determined by reference to the income
                    tax laws of the United States as if such possession
                    were the United States.
                ``(2) Puerto rico.--
                        ``(A) Application to taxable years in 2021.--
                                ``(i) For application of refundable credit
                            to residents of Puerto Rico, see subsection
                            (i)(1).
                                ``(ii) For nonapplication of advance
                            payment to residents of Puerto Rico, see
                            section 7527A(e)(4)(A).
                        ``(B) Application to taxable years after 2021.--In
                    the case of any bona fide resident of Puerto Rico
                    (within the meaning of section 937(a)) for any taxable
                    year beginning after December 31, 2021--
                                ``(i) the credit determined under this
                            section shall be allowable to such resident,
                            and
                                ``(ii) subsection (d)(1)(B)(ii) shall be
                            applied without regard to the phrase `in the
                            case of a taxpayer with 3 or more qualifying
                            children'.
                ``(3) American samoa.--
                        ``(A) In general.--The Secretary shall pay to
                    American Samoa amounts estimated by the Secretary as
                    being equal to the aggregate benefits that would have
                    been provided to residents of American Samoa by reason
                    of the application of this section for taxable years
                    beginning after 2020 if the provisions of this section
                    had been in effect in American Samoa (applied as if
                    American Samoa were the United States and without
                    regard to the application of this section to bona fide
                    residents of Puerto Rico under subsection (i)(1)).
                        ``(B) Distribution requirement.--Subparagraph (A)
                    shall not apply unless American Samoa has a plan, which
                    has been approved by the Secretary, under which
                    American Samoa will promptly distribute such payments
                    to its residents.
                        ``(C) Coordination with credit allowed against
                    united states income taxes.--
                                ``(i) In general.--In the case of a taxable
                            year with respect to which a plan is approved
                            under subparagraph (B), this section (other
                            than this subsection) shall not apply to any
                            individual eligible for a distribution under
                            such plan.
                                ``(ii) Application of section in event of
                            absence of approved plan.--In the case of a
                            taxable year with respect to which a plan is
                            not approved under subparagraph (B)--
                                        ``(I) if such taxable year begins
                                    in 2021, subsection (i)(1) shall be
                                    applied by substituting `bona fide
                                    resident of Puerto Rico or American
                                    Samoa' for `bona fide resident of
                                    Puerto Rico', and
                                        ``(II) if such taxable year begins
                                    after December 31, 2021, rules similar
                                    to the rules of paragraph (2)(B) shall
                                    apply with respect to bona fide
                                    residents of American Samoa (within the
                                    meaning of section 937(a)).
                ``(4) Treatment of payments.--For purposes of section 1324
            of title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of
            such section.''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

                        PART 3--EARNED INCOME TAX CREDIT

    SEC. 9621. STRENGTHENING THE EARNED INCOME TAX CREDIT FOR INDIVIDUALS
                  WITH NO QUALIFYING CHILDREN.

        (a) Special Rules for 2021.--Section 32 of the Internal Revenue
    Code of 1986 is amended by adding at the end the following new
    subsection:
        ``(n) Special Rules for Individuals Without Qualifying Children.--
    In the case of any taxable year beginning after December 31, 2020, and
    before January 1, 2022--
                ``(1) Decrease in minimum age for credit.--
                        ``(A) In general.--Subsection (c)(1)(A)(ii)(II)
                    shall be applied by substituting `the applicable
                    minimum age' for `age 25'.
                        ``(B) Applicable minimum age.--For purposes of this
                    paragraph, the term `applicable minimum age' means--
                                ``(i) except as otherwise provided in this
                            subparagraph, age 19,
                                ``(ii) in the case of a specified student
                            (other than a qualified former foster youth or
                            a qualified homeless youth), age 24, and
                                ``(iii) in the case of a qualified former
                            foster youth or a qualified homeless youth, age
                            18.
                        ``(C) Specified student.--For purposes of this
                    paragraph, the term `specified student' means, with
                    respect to any taxable year, an individual who is an
                    eligible student (as defined in section 25A(b)(3))
                    during at least 5 calendar months during the taxable
                    year.
                        ``(D) Qualified former foster youth.--For purposes
                    of this paragraph, the term `qualified former foster
                    youth' means an individual who--
                                ``(i) on or after the date that such
                            individual attained age 14, was in foster care
                            provided under the supervision or
                            administration of an entity administering (or
                            eligible to administer) a plan under part B or
                            part E of title IV of the Social Security Act
                            (without regard to whether Federal assistance
                            was provided with respect to such child under
                            such part E), and
                                ``(ii) provides (in such manner as the
                            Secretary may provide) consent for entities
                            which administer a plan under part B or part E
                            of title IV of the Social Security Act to
                            disclose to the Secretary information related
                            to the status of such individual as a qualified
                            former foster youth.
                        ``(E) Qualified homeless youth.--For purposes of
                    this paragraph, the term `qualified homeless youth'
                    means, with respect to any taxable year, an individual
                    who certifies, in a manner as provided by the
                    Secretary, that such individual is either an
                    unaccompanied youth who is a homeless child or youth,
                    or is unaccompanied, at risk of homelessness, and self-
                    supporting.
                ``(2) Elimination of maximum age for credit.--Subsection
            (c)(1)(A)(ii)(II) shall be applied without regard to the phrase
            `but not attained age 65'.
                ``(3) Increase in credit and phaseout percentages.--The
            table contained in subsection (b)(1) shall be applied by
            substituting `15.3' for `7.65' each place it appears therein.
                ``(4) Increase in earned income and phaseout amounts.--
                        ``(A) In general.--The table contained in
                    subsection (b)(2)(A) shall be applied--
                                ``(i) by substituting `$9,820' for
                            `$4,220', and
                                ``(ii) by substituting `$11,610' for
                            `$5,280'.
                        ``(B) Coordination with inflation adjustment.--
                    Subsection (j) shall not apply to any dollar amount
                    specified in this paragraph.''.
        (b) Information Return Matching.--As soon as practicable, the
    Secretary of the Treasury (or the Secretary's delegate) shall develop
    and implement procedures to use information returns under section 6050S
    (relating to returns relating to higher education tuition and related
    expenses) to check the status of individuals as specified students for
    purposes of section 32(n)(1)(B)(ii) of the Internal Revenue Code of
    1986 (as added by this section).
        (c) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.

    SEC. 9622. TAXPAYER ELIGIBLE FOR CHILDLESS EARNED INCOME CREDIT IN CASE
                  OF QUALIFYING CHILDREN WHO FAIL TO MEET CERTAIN
                  IDENTIFICATION REQUIREMENTS.

        (a) In General.--Section 32(c)(1) of the Internal Revenue Code of
    1986 is amended by striking subparagraph (F).
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.

    SEC. 9623. CREDIT ALLOWED IN CASE OF CERTAIN SEPARATED SPOUSES.

        (a) In General.--Section 32(d) of the Internal Revenue Code of 1986
    is amended--
                (1) by striking ``Married Individuals.--In the case of''
            and inserting the following: ``Married Individuals.--
                ``(1) In general.--In the case of'', and
                (2) by adding at the end the following new paragraph:
                ``(2) Determination of marital status.--For purposes of
            this section--
                        ``(A) In general.--Except as provided in
                    subparagraph (B), marital status shall be determined
                    under section 7703(a).
                        ``(B) Special rule for separated spouse.--An
                    individual shall not be treated as married if such
                    individual--
                                ``(i) is married (as determined under
                            section 7703(a)) and does not file a joint
                            return for the taxable year,
                                ``(ii) resides with a qualifying child of
                            the individual for more than one-half of such
                            taxable year, and
                                ``(iii)(I) during the last 6 months of such
                            taxable year, does not have the same principal
                            place of abode as the individual's spouse, or
                                ``(II) has a decree, instrument, or
                            agreement (other than a decree of divorce)
                            described in section 121(d)(3)(C) with respect
                            to the individual's spouse and is not a member
                            of the same household with the individual's
                            spouse by the end of the taxable year.''.
        (b) Conforming Amendments.--
                (1) Section 32(c)(1)(A) of such Code is amended by striking
            the last sentence.
                (2) Section 32(c)(1)(E)(ii) of such Code is amended by
            striking ``(within the meaning of section 7703)''.
                (3) Section 32(d)(1) of such Code, as amended by subsection
            (a), is amended by striking ``(within the meaning of section
            7703)''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

    SEC. 9624. MODIFICATION OF DISQUALIFIED INVESTMENT INCOME TEST.

        (a) In General.--Section 32(i) of the Internal Revenue Code of 1986
    is amended by striking ``$2,200'' and inserting ``$10,000''.
        (b) Inflation Adjustment.--Section 32(j)(1) of such Code is
    amended--
                (1) in the matter preceding subparagraph (A), by inserting
            ``(2021 in the case of the dollar amount in subsection
            (i)(1))'' after ``2015'',
                (2) in subparagraph (B)(i)--
                        (A) by striking ``subsections (b)(2)(A) and
                    (i)(1)'' and inserting ``subsection (b)(2)(A)'', and
                        (B) by striking ``and'' at the end,
                (3) by striking the period at the end of subparagraph
            (B)(ii) and inserting ``, and'', and
                (4) by inserting after subparagraph (B)(ii) the following
            new clause:
                                ``(iii) in the case of the $10,000 amount
                            in subsection (i)(1), `calendar year 2020' for
                            `calendar year 2016'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

    SEC. 9625. APPLICATION OF EARNED INCOME TAX CREDIT IN POSSESSIONS OF
                  THE UNITED STATES.

        (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new section:

    ``SEC. 7530. APPLICATION OF EARNED INCOME TAX CREDIT TO POSSESSIONS OF
                  THE UNITED STATES.

        ``(a) Puerto Rico.--
                ``(1) In general.--With respect to calendar year 2021 and
            each calendar year thereafter, the Secretary shall, except as
            otherwise provided in this subsection, make payments to Puerto
            Rico equal to--
                        ``(A) the specified matching amount for such
                    calendar year, plus
                        ``(B) in the case of calendar years 2021 through
                    2025, the lesser of--
                                ``(i) the expenditures made by Puerto Rico
                            during such calendar year for education efforts
                            with respect to individual taxpayers and tax
                            return preparers relating to the earned income
                            tax credit, or
                                ``(ii) $1,000,000.
                ``(2) Requirement to reform earned income tax credit.--The
            Secretary shall not make any payments under paragraph (1) with
            respect to any calendar year unless Puerto Rico has in effect
            an earned income tax credit for taxable years beginning in or
            with such calendar year which (relative to the earned income
            tax credit which was in effect for taxable years beginning in
            or with calendar year 2019) increases the percentage of earned
            income which is allowed as a credit for each group of
            individuals with respect to which such percentage is separately
            stated or determined in a manner designed to substantially
            increase workforce participation.
                ``(3) Specified matching amount.--For purposes of this
            subsection--
                        ``(A) In general.--The term `specified matching
                    amount' means, with respect to any calendar year, the
                    lesser of--
                                ``(i) the excess (if any) of--
                                        ``(I) the cost to Puerto Rico of
                                    the earned income tax credit for
                                    taxable years beginning in or with such
                                    calendar year, over
                                        ``(II) the base amount for such
                                    calendar year, or
                                ``(ii) the product of 3, multiplied by the
                            base amount for such calendar year.
                        ``(B) Base amount.--
                                ``(i) Base amount for 2021.--In the case of
                            calendar year 2021, the term `base amount'
                            means the greater of--
                                        ``(I) the cost to Puerto Rico of
                                    the earned income tax credit for
                                    taxable years beginning in or with
                                    calendar year 2019 (rounded to the
                                    nearest multiple of $1,000,000), or
                                        ``(II) $200,000,000.
                                ``(ii) Inflation adjustment.--In the case
                            of any calendar year after 2021, the term `base
                            amount' means the dollar amount determined
                            under clause (i) increased by an amount equal
                            to--
                                        ``(I) such dollar amount,
                                    multiplied by--
                                        ``(II) the cost-of-living
                                    adjustment determined under section
                                    1(f)(3) for such calendar year,
                                    determined by substituting `calendar
                                    year 2020' for `calendar year 2016' in
                                    subparagraph (A)(ii) thereof.
                            Any amount determined under this clause shall
                            be rounded to the nearest multiple of
                            $1,000,000.
                ``(4) Rules related to payments.--
                        ``(A) Timing of payments.--The Secretary shall make
                    payments under paragraph (1) for any calendar year--
                                ``(i) after receipt of such information as
                            the Secretary may require to determine such
                            payments, and
                                ``(ii) except as provided in clause (i),
                            within a reasonable period of time before the
                            due date for individual income tax returns (as
                            determined under the laws of Puerto Rico) for
                            taxable years which began on the first day of
                            such calendar year.
                        ``(B) Information.--The Secretary may require the
                    reporting of such information as the Secretary may
                    require to carry out this subsection.
                        ``(C) Determination of cost of earned income tax
                    credit.--For purposes of this subsection, the cost to
                    Puerto Rico of the earned income tax credit shall be
                    determined by the Secretary on the basis of the laws of
                    Puerto Rico and shall include reductions in revenues
                    received by Puerto Rico by reason of such credit and
                    refunds attributable to such credit, but shall not
                    include any administrative costs with respect to such
                    credit.
        ``(b) Possessions With Mirror Code Tax Systems.--
                ``(1) In general.--With respect to calendar year 2021 and
            each calendar year thereafter, the Secretary shall, except as
            otherwise provided in this subsection, make payments to the
            Virgin Islands, Guam, and the Commonwealth of the Northern
            Mariana Islands equal to--
                        ``(A) the cost to such possession of the earned
                    income tax credit for taxable years beginning in or
                    with such calendar year, plus
                        ``(B) in the case of calendar years 2021 through
                    2025, the lesser of--
                                ``(i) the expenditures made by such
                            possession during such calendar year for
                            education efforts with respect to individual
                            taxpayers and tax return preparers relating to
                            such earned income tax credit, or
                                ``(ii) $50,000.
                ``(2) Application of certain rules.--Rules similar to the
            rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
            shall apply for purposes of this subsection.
        ``(c) American Samoa.--
                ``(1) In general.--With respect to calendar year 2021 and
            each calendar year thereafter, the Secretary shall, except as
            otherwise provided in this subsection, make payments to
            American Samoa equal to--
                        ``(A) the lesser of--
                                ``(i) the cost to American Samoa of the
                            earned income tax credit for taxable years
                            beginning in or with such calendar year, or
                                ``(ii) $16,000,000, plus
                        ``(B) in the case of calendar years 2021 through
                    2025, the lesser of--
                                ``(i) the expenditures made by American
                            Samoa during such calendar year for education
                            efforts with respect to individual taxpayers
                            and tax return preparers relating to such
                            earned income tax credit, or
                                ``(ii) $50,000.
                ``(2) Requirement to enact and maintain an earned income
            tax credit.--The Secretary shall not make any payments under
            paragraph (1) with respect to any calendar year unless American
            Samoa has in effect an earned income tax credit for taxable
            years beginning in or with such calendar year which allows a
            refundable tax credit to individuals on the basis of the
            taxpayer's earned income which is designed to substantially
            increase workforce participation.
                ``(3) Inflation adjustment.--In the case of any calendar
            year after 2021, the $16,000,000 amount in paragraph (1)(A)(ii)
            shall be increased by an amount equal to--
                        ``(A) such dollar amount, multiplied by--
                        ``(B) the cost-of-living adjustment determined
                    under section 1(f)(3) for such calendar year,
                    determined by substituting `calendar year 2020' for
                    `calendar year 2016' in subparagraph (A)(ii) thereof.
            Any increase determined under this clause shall be rounded to
            the nearest multiple of $100,000.
                ``(4) Application of certain rules.--Rules similar to the
            rules of subparagraphs (A), (B), and (C) of subsection (a)(4)
            shall apply for purposes of this subsection.
        ``(d) Treatment of Payments.--For purposes of section 1324 of title
    31, United States Code, the payments under this section shall be
    treated in the same manner as a refund due from a credit provision
    referred to in subsection (b)(2) of such section.''.
        (b) Clerical Amendment.--The table of sections for chapter 77 of
    the Internal Revenue Code of 1986 is amended by adding at the end the
    following new item:

    ``Sec. 7530. Application of earned income tax credit to possessions of
                                the United States.''.

    SEC. 9626. TEMPORARY SPECIAL RULE FOR DETERMINING EARNED INCOME FOR
                  PURPOSES OF EARNED INCOME TAX CREDIT.

        (a) In General.--If the earned income of the taxpayer for the
    taxpayer's first taxable year beginning in 2021 is less than the earned
    income of the taxpayer for the taxpayer's first taxable year beginning
    in 2019, the credit allowed under section 32 of the Internal Revenue
    Code of 1986 may, at the election of the taxpayer, be determined by
    substituting--
                (1) such earned income for the taxpayer's first taxable
            year beginning in 2019, for
                (2) such earned income for the taxpayer's first taxable
            year beginning in 2021.
        (b) Earned Income.--
                (1) In general.--For purposes of this section, the term
            ``earned income'' has the meaning given such term under section
            32(c) of the Internal Revenue Code of 1986.
                (2) Application to joint returns.--For purposes of
            subsection (a), in the case of a joint return, the earned
            income of the taxpayer for the first taxable year beginning in
            2019 shall be the sum of the earned income of each spouse for
            such taxable year.
        (c) Special Rules.--
                (1) Errors treated as mathematical errors.--For purposes of
            section 6213 of the Internal Revenue Code of 1986, an incorrect
            use on a return of earned income pursuant to subsection (a)
            shall be treated as a mathematical or clerical error.
                (2) No effect on determination of gross income, etc.--
            Except as otherwise provided in this subsection, the Internal
            Revenue Code of 1986 shall be applied without regard to any
            substitution under subsection (a).
        (d) Treatment of Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary of the Treasury shall pay to each possession of
            the United States which has a mirror code tax system amounts
            equal to the loss (if any) to that possession by reason of the
            application of the provisions of this section (other than this
            subsection) with respect to section 32 of the Internal Revenue
            Code of 1986. Such amounts shall be determined by the Secretary
            of the Treasury based on information provided by the government
            of the respective possession.
                (2) Payments to other possessions.--The Secretary of the
            Treasury shall pay to each possession of the United States
            which does not have a mirror code tax system amounts estimated
            by the Secretary of the Treasury as being equal to the
            aggregate benefits (if any) that would have been provided to
            residents of such possession by reason of the provisions of
            this section (other than this subsection) with respect to
            section 32 of the Internal Revenue Code of 1986 if a mirror
            code tax system had been in effect in such possession. The
            preceding sentence shall not apply unless the respective
            possession has a plan, which has been approved by the Secretary
            of the Treasury, under which such possession will promptly
            distribute such payments to its residents.
                (3) Mirror code tax system.--For purposes of this section,
            the term ``mirror code tax system'' means, with respect to any
            possession of the United States, the income tax system of such
            possession if the income tax liability of the residents of such
            possession under such system is determined by reference to the
            income tax laws of the United States as if such possession were
            the United States.
                (4) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this section
            shall be treated in the same manner as a refund due from a
            credit provision referred to in subsection (b)(2) of such
            section.

                       PART 4--DEPENDENT CARE ASSISTANCE

    SEC. 9631. REFUNDABILITY AND ENHANCEMENT OF CHILD AND DEPENDENT CARE
                  TAX CREDIT.

        (a) In General.--Section 21 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subsection:
        ``(g) Special Rules for 2021.--In the case of any taxable year
    beginning after December 31, 2020, and before January 1, 2022--
                ``(1) Credit made refundable.--If the taxpayer (in the case
            of a joint return, either spouse) has a principal place of
            abode in the United States (determined as provided in section
            32) for more than one-half of the taxable year, the credit
            allowed under subsection (a) shall be treated as a credit
            allowed under subpart C (and not allowed under this subpart).
                ``(2) Increase in dollar limit on amount creditable.--
            Subsection (c) shall be applied--
                        ``(A) by substituting `$8,000' for `$3,000' in
                    paragraph (1) thereof, and
                        ``(B) by substituting `$16,000' for `$6,000' in
                    paragraph (2) thereof.
                ``(3) Increase in applicable percentage.--Subsection (a)(2)
            shall be applied--
                        ``(A) by substituting `50 percent' for `35 percent
                    ', and
                        ``(B) by substituting `$125,000' for `$15,000'.
                ``(4) Application of phaseout to high income individuals.--
                        ``(A) In general.--Subsection (a)(2) shall be
                    applied by substituting `the phaseout percentage' for
                    `20 percent'.
                        ``(B) Phaseout percentage.--The term `phaseout
                    percentage' means 20 percent reduced (but not below
                    zero) by 1 percentage point for each $2,000 (or
                    fraction thereof) by which the taxpayer's adjusted
                    gross income for the taxable year exceeds $400,000.''.
        (b) Application of Credit in Possessions.--Section 21 of such Code,
    as amended by subsection (a), is amended by adding at the end the
    following new subsection:
        ``(h) Application of Credit in Possessions.--
                ``(1) Payment to possessions with mirror code tax
            systems.--The Secretary shall pay to each possession of the
            United States with a mirror code tax system amounts equal to
            the loss (if any) to that possession by reason of the
            application of this section (determined without regard to this
            subsection) with respect to taxable years beginning in or with
            2021. Such amounts shall be determined by the Secretary based
            on information provided by the government of the respective
            possession.
                ``(2) Payments to other possessions.--The Secretary shall
            pay to each possession of the United States which does not have
            a mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits that would have been
            provided to residents of such possession by reason of this
            section with respect to taxable years beginning in or with 2021
            if a mirror code tax system had been in effect in such
            possession. The preceding sentence shall not apply unless the
            respective possession has a plan, which has been approved by
            the Secretary, under which such possession will promptly
            distribute such payments to its residents.
                ``(3) Coordination with credit allowed against united
            states income taxes.--In the case of any taxable year beginning
            in or with 2021, no credit shall be allowed under this section
            to any individual--
                        ``(A) to whom a credit is allowable against taxes
                    imposed by a possession with a mirror code tax system
                    by reason of this section, or
                        ``(B) who is eligible for a payment under a plan
                    described in paragraph (2).
                ``(4) Mirror code tax system.--For purposes of this
            subsection, the term `mirror code tax system' means, with
            respect to any possession of the United States, the income tax
            system of such possession if the income tax liability of the
            residents of such possession under such system is determined by
            reference to the income tax laws of the United States as if
            such possession were the United States.
                ``(5) Treatment of payments.--For purposes of section 1324
            of title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of
            such section.''.
        (c) Conforming Amendments.--
                (1) Section 6211(b)(4)(A) of such Code, as amended by the
            preceding provisions of this Act, is amended by inserting ``21
            by reason of subsection (g) thereof,'' before ``24''.
                (2) Section 1324(b)(2) of title 31, United States Code (as
            amended by the preceding provisions of this title), is amended
            by inserting ``21,'' before ``24''.
        (d) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

    SEC. 9632. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE
                  ASSISTANCE.

        (a) In General.--Section 129(a)(2) of the Internal Revenue Code of
    1986 is amended by adding at the end the following new subparagraph:
                        ``(D) Special rule for 2021.--In the case of any
                    taxable year beginning after December 31, 2020, and
                    before January 1, 2022, subparagraph (A) shall be
                    applied be substituting `$10,500 (half such dollar
                    amount' for `$5,000 ($2,500'.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.
        (c) Retroactive Plan Amendments.--A plan that otherwise satisfies
    all applicable requirements of sections 125 and 129 of the Internal
    Revenue Code of 1986 (including any rules or regulations thereunder)
    shall not fail to be treated as a cafeteria plan or dependent care
    assistance program merely because such plan is amended pursuant to a
    provision under this section and such amendment is retroactive, if--
                (1) such amendment is adopted no later than the last day of
            the plan year in which the amendment is effective, and
                (2) the plan is operated consistent with the terms of such
            amendment during the period beginning on the effective date of
            the amendment and ending on the date the amendment is adopted.

                 PART 5--CREDITS FOR PAID SICK AND FAMILY LEAVE

    SEC. 9641. PAYROLL CREDITS.

        (a) In General.--Chapter 21 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new subchapter:

                            ``Subchapter D--Credits

    ``Sec. 3131. Credit for paid sick leave.
    ``Sec. 3132. Payroll credit for paid family leave.
    ``Sec. 3133. Special rule related to tax on employers.

    ``SEC. 3131. CREDIT FOR PAID SICK LEAVE.

        ``(a) In General.--In the case of an employer, there shall be
    allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 100 percent of the qualified sick
    leave wages paid by such employer with respect to such calendar
    quarter.
        ``(b) Limitations and Refundability.--
                ``(1) Wages taken into account.--The amount of qualified
            sick leave wages taken into account under subsection (a), plus
            any increases under subsection (e), with respect to any
            individual shall not exceed $200 ($511 in the case of any day
            any portion of which is paid sick time described in paragraph
            (1), (2), or (3) of section 5102(a) of the Emergency Paid Sick
            Leave Act, applied with the modification described in
            subsection (c)(2)(A)(i)) for any day (or portion thereof) for
            which the individual is paid qualified sick leave wages.
                ``(2) Overall limitation on number of days taken into
            account.--The aggregate number of days taken into account under
            paragraph (1) for any calendar quarter shall not exceed the
            excess (if any) of--
                        ``(A) 10, over
                        ``(B) the aggregate number of days so taken into
                    account during preceding calendar quarters in such
                    calendar year (other than the first quarter of calendar
                    year 2021).
                ``(3) Credit limited to certain employment taxes.--The
            credit allowed by subsection (a) with respect to any calendar
            quarter shall not exceed the applicable employment taxes for
            such calendar quarter on the wages paid with respect to the
            employment of all employees of the employer.
                ``(4) Refundability of excess credit.--
                        ``(A) Credit is refundable.--If the amount of the
                    credit under subsection (a) exceeds the limitation of
                    paragraph (3) for any calendar quarter, such excess
                    shall be treated as an overpayment that shall be
                    refunded under sections 6402(a) and 6413(b).
                        ``(B) Advancing credit.--In anticipation of the
                    credit, including the refundable portion under
                    subparagraph (A), the credit shall be advanced,
                    according to forms and instructions provided by the
                    Secretary, up to an amount calculated under subsection
                    (a), subject to the limits under paragraph (1) and (2),
                    all calculated through the end of the most recent
                    payroll period in the quarter.
        ``(c) Qualified Sick Leave Wages.--For purposes of this section--
                ``(1) In general.--The term `qualified sick leave wages'
            means wages paid by an employer which would be required to be
            paid by reason of the Emergency Paid Sick Leave Act as if such
            Act applied after March 31, 2021.
                ``(2) Rules of application.--For purposes of determining
            whether wages are qualified sick leave wages under paragraph
            (1)--
                        ``(A) In general.--The Emergency Paid Sick Leave
                    Act shall be applied--
                                ``(i) by inserting `, the employee is
                            seeking or awaiting the results of a diagnostic
                            test for, or a medical diagnosis of, COVID-19
                            and such employee has been exposed to COVID-19
                            or the employee's employer has requested such
                            test or diagnosis, or the employee is obtaining
                            immunization related to COVID-19 or recovering
                            from any injury, disability, illness, or
                            condition related to such immunization' after
                            `medical diagnosis' in section 5102(a)(3)
                            thereof, and
                                ``(ii) by applying section 5102(b)(1) of
                            such Act separately with respect to each
                            calendar year after 2020 (and, in the case of
                            calendar year 2021, without regard to the first
                            quarter thereof).
                        ``(B) Leave must meet requirements.--If an employer
                    fails to comply with any requirement of such Act
                    (determined without regard to section 5109 thereof)
                    with respect to paid sick time (as defined in section
                    5110 of such Act), amounts paid by such employer with
                    respect to such paid sick time shall not be taken into
                    account as qualified sick leave wages. For purposes of
                    the preceding sentence, an employer which takes an
                    action described in section 5104 of such Act shall be
                    treated as failing to meet a requirement of such Act.
        ``(d) Allowance of Credit for Certain Health Plan Expenses.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by so much of the employer's
            qualified health plan expenses as are properly allocable to the
            qualified sick leave wages for which such credit is so allowed.
                ``(2) Qualified health plan expenses.--For purposes of this
            subsection, the term `qualified health plan expenses' means
            amounts paid or incurred by the employer to provide and
            maintain a group health plan (as defined in section
            5000(b)(1)), but only to the extent that such amounts are
            excluded from the gross income of employees by reason of
            section 106(a).
                ``(3) Allocation rules.--For purposes of this section,
            qualified health plan expenses shall be allocated to qualified
            sick leave wages in such manner as the Secretary may prescribe.
            Except as otherwise provided by the Secretary, such allocation
            shall be treated as properly made if made on the basis of being
            pro rata among covered employees and pro rata on the basis of
            periods of coverage (relative to the time periods of leave to
            which such wages relate).
        ``(e) Allowance of Credit for Amounts Paid Under Certain
    Collectively Bargained Agreements.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by the sum of--
                        ``(A) so much of the employer's collectively
                    bargained defined benefit pension plan contributions as
                    are properly allocable to the qualified sick leave
                    wages for which such credit is so allowed, plus
                        ``(B) so much of the employer's collectively
                    bargained apprenticeship program contributions as are
                    properly allocable to the qualified sick leave wages
                    for which such credit is so allowed.
                ``(2) Collectively bargained defined benefit pension plan
            contributions.--For purposes of this subsection--
                        ``(A) In general.--The term `collectively bargained
                    defined benefit pension plan contributions' means, with
                    respect to any calendar quarter, contributions which--
                                ``(i) are paid or incurred by an employer
                            during the calendar quarter on behalf of its
                            employees to a defined benefit plan (as defined
                            in section 414(j)), which meets the
                            requirements of section 401(a),
                                ``(ii) are made based on a pension
                            contribution rate, and
                                ``(iii) are required to be made pursuant to
                            the terms of a collective bargaining agreement
                            in effect with respect to such calendar
                            quarter.
                        ``(B) Pension contribution rate.--The term `pension
                    contribution rate' means the contribution rate that the
                    employer is obligated to pay on behalf of its employees
                    under the terms of a collective bargaining agreement
                    for benefits under a defined benefit plan under such
                    agreement, as such rate is applied to contribution base
                    units (as defined by section 4001(a)(11) of the
                    Employee Retirement Income Security Act of 1974 (29
                    U.S.C. 1301(a)(11)).
                        ``(C) Allocation rules.--The amount of collectively
                    bargained defined benefit pension plan contributions
                    allocated to qualified sick leave wages for any
                    calendar quarter shall be the product of--
                                ``(i) the pension contribution rate
                            (expressed as an hourly rate), and
                                ``(ii) the number of hours for which
                            qualified sick leave wages were provided to
                            employees covered under the collective
                            bargaining agreement described in subparagraph
                            (A)(iii) during the calendar quarter.
                ``(3) Collectively bargained apprenticeship program
            contributions.--For purposes of this section--
                        ``(A) In general.--The term `collectively bargained
                    apprenticeship program contributions' means, with
                    respect to any calendar quarter, contributions which--
                                ``(i) are paid or incurred by an employer
                            on behalf of its employees with respect to the
                            calendar quarter to a registered apprenticeship
                            program,
                                ``(ii) are made based on an apprenticeship
                            program contribution rate, and
                                ``(iii) are required to be made pursuant to
                            the terms of a collective bargaining agreement
                            that is in effect with respect to such calendar
                            quarter.
                        ``(B) Registered apprenticeship program.--The term
                    `registered apprenticeship program' means an
                    apprenticeship registered under the Act of August 16,
                    1937 (commonly known as the `National Apprenticeship
                    Act'; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.)
                    that meets the standards of subpart A of part 29 and
                    part 30 of title 29, Code of Federal Regulations.
                        ``(C) Apprenticeship program contribution rate.--
                    The term `apprenticeship program contribution rate'
                    means the contribution rate that the employer is
                    obligated to pay on behalf of its employees under the
                    terms of a collective bargaining agreement for benefits
                    under a registered apprenticeship program under such
                    agreement, as such rate is applied to contribution base
                    units (as defined by section 4001(a)(11) of the
                    Employee Retirement Income Security Act of 1974 (29
                    U.S.C. 1301(a)(11)).
                        ``(D) Allocation rules.--The amount of collectively
                    bargained apprenticeship program contributions
                    allocated to qualified sick leave wages for any
                    calendar quarter shall be the product of--
                                ``(i) the apprenticeship program
                            contribution rate (expressed as an hourly
                            rate), and
                                ``(ii) the number of hours for which
                            qualified sick leave wages were provided to
                            employees covered under the collective
                            bargaining agreement described in subparagraph
                            (A)(iii) during the calendar quarter.
        ``(f) Definitions and Special Rules.--
                ``(1) Applicable employment taxes.--For purposes of this
            section, the term `applicable employment taxes' means the
            following:
                        ``(A) The taxes imposed under section 3111(b).
                        ``(B) So much of the taxes imposed under section
                    3221(a) as are attributable to the rate in effect under
                    section 3111(b).
                ``(2) Wages.--For purposes of this section, the term
            `wages' means wages (as defined in section 3121(a), determined
            without regard to paragraphs (1) through (22) of section
            3121(b)) and compensation (as defined in section 3231(e),
            determined without regard to the sentence in paragraph (1)
            thereof which begins `Such term does not include
            remuneration').
                ``(3) Denial of double benefit.--For purposes of chapter 1,
            the gross income of the employer, for the taxable year which
            includes the last day of any calendar quarter with respect to
            which a credit is allowed under this section, shall be
            increased by the amount of such credit. Any wages taken into
            account in determining the credit allowed under this section
            shall not be taken into account for purposes of determining the
            credit allowed under sections 45A, 45P, 45S, 51, 3132, and
            3134. In the case of any credit allowed under section 2301 of
            the CARES Act or section 41 with respect to wages taken into
            account under this section, the credit allowed under this
            section shall be reduced by the portion of the credit allowed
            under such section 2301 or section 41 which is attributable to
            such wages.
                ``(4) Election to not take certain wages into account.--
            This section shall not apply to so much of the qualified sick
            leave wages paid by an eligible employer as such employer
            elects (at such time and in such manner as the Secretary may
            prescribe) to not take into account for purposes of this
            section.
                ``(5) Certain governmental employers.--No credit shall be
            allowed under this section to the Government of the United
            States or to any agency or instrumentality thereof. The
            preceding sentence shall not apply to any organization
            described in section 501(c)(1) and exempt from tax under
            section 501(a).
                ``(6) Extension of limitation on assessment.--
            Notwithstanding section 6501, the limitation on the time period
            for the assessment of any amount attributable to a credit
            claimed under this section shall not expire before the date
            that is 5 years after the later of--
                        ``(A) the date on which the original return which
                    includes the calendar quarter with respect to which
                    such credit is determined is filed, or
                        ``(B) the date on which such return is treated as
                    filed under section 6501(b)(2).
                ``(7) Coordination with certain programs.--
                        ``(A) In general.--This section shall not apply to
                    so much of the qualified sick leave wages paid by an
                    eligible employer as are taken into account as payroll
                    costs in connection with--
                                ``(i) a covered loan under section 7(a)(37)
                            or 7A of the Small Business Act,
                                ``(ii) a grant under section 324 of the
                            Economic Aid to Hard-Hit Small Businesses, Non-
                            Profits, and Venues Act, or
                                ``(iii) a restaurant revitalization grant
                            under section 5003 of the American Rescue Plan
                            Act of 2021.
                        ``(B) Application where ppp loans not forgiven.--
                    The Secretary shall issue guidance providing that
                    payroll costs paid during the covered period shall not
                    fail to be treated as qualified sick leave wages under
                    this section by reason of subparagraph (A)(i) to the
                    extent that--
                                ``(i) a covered loan of the taxpayer under
                            section 7(a)(37) of the Small Business Act is
                            not forgiven by reason of a decision under
                            section 7(a)(37)(J) of such Act, or
                                ``(ii) a covered loan of the taxpayer under
                            section 7A of the Small Business Act is not
                            forgiven by reason of a decision under section
                            7A(g) of such Act.
                    Terms used in the preceding sentence which are also
                    used in section 7A(g) or 7(a)(37)(J) of the Small
                    Business Act shall, when applied in connection with
                    either such section, have the same meaning as when used
                    in such section, respectively.
        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary to carry out the purposes of this
    section, including--
                ``(1) regulations or other guidance to prevent the
            avoidance of the purposes of the limitations under this
            section,
                ``(2) regulations or other guidance to minimize compliance
            and record-keeping burdens under this section,
                ``(3) regulations or other guidance providing for waiver of
            penalties for failure to deposit amounts in anticipation of the
            allowance of the credit allowed under this section,
                ``(4) regulations or other guidance for recapturing the
            benefit of credits determined under this section in cases where
            there is a subsequent adjustment to the credit determined under
            subsection (a),
                ``(5) regulations or other guidance to ensure that the
            wages taken into account under this section conform with the
            paid sick time required to be provided under the Emergency Paid
            Sick Leave Act,
                ``(6) regulations or other guidance to permit the
            advancement of the credit determined under subsection (a), and
                ``(7) regulations or other guidance with respect to the
            allocation, reporting, and substantiation of collectively
            bargained defined benefit pension plan contributions and
            collectively bargained apprenticeship program contributions.
        ``(h) Application of Section.--This section shall apply only to
    wages paid with respect to the period beginning on April 1, 2021, and
    ending on September 30, 2021.
        ``(i) Treatment of Deposits.--The Secretary shall waive any penalty
    under section 6656 for any failure to make a deposit of applicable
    employment taxes if the Secretary determines that such failure was due
    to the anticipation of the credit allowed under this section.
        ``(j) Non-discrimination Requirement.--No credit shall be allowed
    under this section to any employer for any calendar quarter if such
    employer, with respect to the availability of the provision of
    qualified sick leave wages to which this section otherwise applies for
    such calendar quarter, discriminates in favor of highly compensated
    employees (within the meaning of section 414(q)), full-time employees,
    or employees on the basis of employment tenure with such employer.

    ``SEC. 3132. PAYROLL CREDIT FOR PAID FAMILY LEAVE.

        ``(a) In General.--In the case of an employer, there shall be
    allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 100 percent of the qualified family
    leave wages paid by such employer with respect to such calendar
    quarter.
        ``(b) Limitations and Refundability.--
                ``(1) Wages taken into account.--The amount of qualified
            family leave wages taken into account under subsection (a),
            plus any increases under subsection (e), with respect to any
            individual shall not exceed--
                        ``(A) for any day (or portion thereof) for which
                    the individual is paid qualified family leave wages,
                    $200, and
                        ``(B) in the aggregate with respect to all calendar
                    quarters, $12,000.
                ``(2) Credit limited to certain employment taxes.--The
            credit allowed by subsection (a) with respect to any calendar
            quarter shall not exceed the applicable employment taxes for
            such calendar quarter (reduced by any credits allowed under
            section 3131) on the wages paid with respect to the employment
            of all employees of the employer.
                ``(3) Refundability of excess credit.--
                        ``(A) Credit is refundable.--If the amount of the
                    credit under subsection (a) exceeds the limitation of
                    paragraph (2) for any calendar quarter, such excess
                    shall be treated as an overpayment that shall be
                    refunded under sections 6402(a) and 6413(b).
                        ``(B) Advancing credit.--In anticipation of the
                    credit, including the refundable portion under
                    subparagraph (A), the credit shall be advanced,
                    according to forms and instructions provided by the
                    Secretary, up to an amount calculated under subsection
                    (a), subject to the limits under paragraph (1) and (2),
                    all calculated through the end of the most recent
                    payroll period in the quarter.
        ``(c) Qualified Family Leave Wages.--
                ``(1) In general.--For purposes of this section, the term
            `qualified family leave wages' means wages paid by an employer
            which would be required to be paid by reason of the Emergency
            Family and Medical Leave Expansion Act (including the
            amendments made by such Act) as if such Act (and amendments
            made by such Act) applied after March 31, 2021.
                ``(2) Rules of application.--
                        ``(A) In general.--For purposes of determining
                    whether wages are qualified family leave wages under
                    paragraph (1)--
                                ``(i) section 110(a)(2)(A) of the Family
                            and Medical Leave Act of 1993 shall be applied
                            by inserting `or any reason for leave described
                            in section 5102(a) of the Families First
                            Coronavirus Response Act, or the employee is
                            seeking or awaiting the results of a diagnostic
                            test for, or a medical diagnosis of, COVID-19
                            and such employee has been exposed to COVID-19
                            or the employee's employer has requested such
                            test or diagnosis, or the employee is obtaining
                            immunization related to COVID-19 or recovering
                            from any injury, disability, illness, or
                            condition related to such immunization' after
                            `public health emergency', and
                                ``(ii) section 110(b) of such Act shall be
                            applied--
                                        ``(I) without regard to paragraph
                                    (1) thereof,
                                        ``(II) by striking `after taking
                                    leave after such section for 10 days'
                                    in paragraph (2)(A) thereof, and
                                        ``(III) by substituting `$12,000'
                                    for `$10,000' in paragraph (2)(B)(ii)
                                    thereof.
                        ``(B) Leave must meet requirements.--For purposes
                    of determining whether wages would be required to be
                    paid under paragraph (1), if an employer fails to
                    comply with any requirement of the Family and Medical
                    Leave Act of 1993 or the Emergency Family and Medical
                    Leave Expansion Act (determined without regard to any
                    time limitation under section 102(a)(1)(F) of the
                    Family and Medical Leave Act of 1994) with respect to
                    any leave provided for a qualifying need related to a
                    public health emergency (as defined in section 110 of
                    such Act, applied as described in subparagraph (A)(i)),
                    amounts paid by such employer with respect to such
                    leave shall not be taken into account as qualified
                    family leave wages. For purposes of the preceding
                    sentence, an employer which takes an action described
                    in section 105 of the Family and Medical Leave Act of
                    1993 shall be treated as failing to meet a requirement
                    of such Act.
        ``(d) Allowance of Credit for Certain Health Plan Expenses.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by so much of the employer's
            qualified health plan expenses as are properly allocable to the
            qualified family leave wages for which such credit is so
            allowed.
                ``(2) Qualified health plan expenses.--For purposes of this
            subsection, the term `qualified health plan expenses' means
            amounts paid or incurred by the employer to provide and
            maintain a group health plan (as defined in section
            5000(b)(1)), but only to the extent that such amounts are
            excluded from the gross income of employees by reason of
            section 106(a).
                ``(3) Allocation rules.--For purposes of this section,
            qualified health plan expenses shall be allocated to qualified
            family leave wages in such manner as the Secretary may
            prescribe. Except as otherwise provided by the Secretary, such
            allocation shall be treated as properly made if made on the
            basis of being pro rata among covered employees and pro rata on
            the basis of periods of coverage (relative to the time periods
            of leave to which such wages relate).
        ``(e) Allowance of Credit for Amounts Paid Under Certain
    Collectively Bargained Agreements.--
                ``(1) In general.--The amount of the credit allowed under
            subsection (a) shall be increased by so much of the sum of--
                        ``(A) so much of the employer's collectively
                    bargained defined benefit pension plan contributions as
                    are properly allocable to the qualified family leave
                    wages for which such credit is so allowed, plus
                        ``(B) so much of the employer's collectively
                    bargained apprenticeship program contributions as are
                    properly allocable to the qualified family leave wages
                    for which such credit is so allowed.
                ``(2) Collectively bargained defined benefit pension plan
            contributions.--For purposes of this subsection--
                        ``(A) In general.--The term `collectively bargained
                    defined benefit pension plan contributions' has the
                    meaning given such term under section 3131(e)(2).
                        ``(B) Allocation rules.--The amount of collectively
                    bargained defined benefit pension plan contributions
                    allocated to qualified family leave wages for any
                    calendar quarter shall be the product of--
                                ``(i) the pension contribution rate (as
                            defined in section 3131(e)(2)), expressed as an
                            hourly rate, and
                                ``(ii) the number of hours for which
                            qualified family leave wages were provided to
                            employees covered under the collective
                            bargaining agreement described in section
                            3131(e)(2)(A)(iii) during the calendar quarter.
                ``(3) Collectively bargained apprenticeship program
            contributions.--For purposes of this section--
                        ``(A) In general.--The term `collectively bargained
                    apprenticeship program contributions' has the meaning
                    given such term under section 3131(e)(3).
                        ``(B) Allocation rules.--For purposes of this
                    section, the amount of collectively bargained
                    apprenticeship program contributions allocated to
                    qualified family leave wages for any calendar quarter
                    shall be the product of--
                                ``(i) the apprenticeship contribution rate
                            (as defined in section 3131(e)(3)), expressed
                            as an hourly rate, and
                                ``(ii) the number of hours for which
                            qualified family leave wages were provided to
                            employees covered under the collective
                            bargaining agreement described in section
                            3131(e)(3)(A)(iii) during the calendar quarter.
        ``(f) Definitions and Special Rules.--
                ``(1) Applicable employment taxes.--For purposes of this
            section, the term `applicable employment taxes' means the
            following:
                        ``(A) The taxes imposed under section 3111(b).
                        ``(B) So much of the taxes imposed under section
                    3221(a) as are attributable to the rate in effect under
                    section 3111(b).
                ``(2) Wages.--For purposes of this section, the term
            `wages' means wages (as defined in section 3121(a), determined
            without regard to paragraphs (1) through (22) of section
            3121(b)) and compensation (as defined in section 3231(e),
            determined without regard to the sentence in paragraph (1)
            thereof which begins `Such term does not include
            remuneration').
                ``(3) Denial of double benefit.--For purposes of chapter 1,
            the gross income of the employer, for the taxable year which
            includes the last day of any calendar quarter with respect to
            which a credit is allowed under this section, shall be
            increased by the amount of such credit. Any wages taken into
            account in determining the credit allowed under this section
            shall not be taken into account for purposes of determining the
            credit allowed under sections 45A, 45P, 45S, 51, 3131, and
            3134. In the case of any credit allowed under section 2301 of
            the CARES Act or section 41 with respect to wages taken into
            account under this section, the credit allowed under this
            section shall be reduced by the portion of the credit allowed
            under such section 2301 or section 41 which is attributable to
            such wages.
                ``(4) Election to not take certain wages into account.--
            This section shall not apply to so much of the qualified family
            leave wages paid by an eligible employer as such employer
            elects (at such time and in such manner as the Secretary may
            prescribe) to not take into account for purposes of this
            section.
                ``(5) Certain governmental employers.--No credit shall be
            allowed under this section to the Government of the United
            States or to any agency or instrumentality thereof. The
            preceding sentence shall not apply to any organization
            described in section 501(c)(1) and exempt from tax under
            section 501(a).
                ``(6) Extension of limitation on assessment.--
            Notwithstanding section 6501, the limitation on the time period
            for the assessment of any amount attributable to a credit
            claimed under this section shall not expire before the date
            that is 5 years after the later of--
                        ``(A) the date on which the original return which
                    includes the calendar quarter with respect to which
                    such credit is determined is filed, or
                        ``(B) the date on which such return is treated as
                    filed under section 6501(b)(2).
                ``(7) Coordination with certain programs.--
                        ``(A) In general.--This section shall not apply to
                    so much of the qualified family leave wages paid by an
                    eligible employer as are taken into account as payroll
                    costs in connection with--
                                ``(i) a covered loan under section 7(a)(37)
                            or 7A of the Small Business Act,
                                ``(ii) a grant under section 324 of the
                            Economic Aid to Hard-Hit Small Businesses, Non-
                            Profits, and Venues Act, or
                                ``(iii) a restaurant revitalization grant
                            under section 5003 of the American Rescue Plan
                            Act of 2021.
                        ``(B) Application where ppp loans not forgiven.--
                    The Secretary shall issue guidance providing that
                    payroll costs paid during the covered period shall not
                    fail to be treated as qualified family leave wages
                    under this section by reason of subparagraph (A)(i) to
                    the extent that--
                                ``(i) a covered loan of the taxpayer under
                            section 7(a)(37) of the Small Business Act is
                            not forgiven by reason of a decision under
                            section 7(a)(37)(J) of such Act, or
                                ``(ii) a covered loan of the taxpayer under
                            section 7A of the Small Business Act is not
                            forgiven by reason of a decision under section
                            7A(g) of such Act.
                    Terms used in the preceding sentence which are also
                    used in section 7A(g) or 7(a)(37)(J) of the Small
                    Business Act shall, when applied in connection with
                    either such section, have the same meaning as when used
                    in such section, respectively.
        ``(g) Regulations.--The Secretary shall prescribe such regulations
    or other guidance as may be necessary to carry out the purposes of this
    section, including--
                ``(1) regulations or other guidance to prevent the
            avoidance of the purposes of the limitations under this
            section,
                ``(2) regulations or other guidance to minimize compliance
            and record-keeping burdens under this section,
                ``(3) regulations or other guidance providing for waiver of
            penalties for failure to deposit amounts in anticipation of the
            allowance of the credit allowed under this section,
                ``(4) regulations or other guidance for recapturing the
            benefit of credits determined under this section in cases where
            there is a subsequent adjustment to the credit determined under
            subsection (a),
                ``(5) regulations or other guidance to ensure that the
            wages taken into account under this section conform with the
            paid leave required to be provided under the Emergency Family
            and Medical Leave Expansion Act (including the amendments made
            by such Act),
                ``(6) regulations or other guidance to permit the
            advancement of the credit determined under subsection (a), and
                ``(7) regulations or other guidance with respect to the
            allocation, reporting, and substantiation of collectively
            bargained defined benefit pension plan contributions and
            collectively bargained apprenticeship program contributions.
        ``(h) Application of Section.--This section shall apply only to
    wages paid with respect to the period beginning on April 1, 2021, and
    ending on September 30, 2021.
        ``(i) Treatment of Deposits.--The Secretary shall waive any penalty
    under section 6656 for any failure to make a deposit of applicable
    employment taxes if the Secretary determines that such failure was due
    to the anticipation of the credit allowed under this section.
        ``(j) Non-discrimination Requirement.--No credit shall be allowed
    under this section to any employer for any calendar quarter if such
    employer, with respect to the availability of the provision of
    qualified family leave wages to which this section otherwise applies
    for such calendar quarter, discriminates in favor of highly compensated
    employees (within the meaning of section 414(q)), full-time employees,
    or employees on the basis of employment tenure with such employer.

    ``SEC. 3133. SPECIAL RULE RELATED TO TAX ON EMPLOYERS.

        ``(a) In General.--The credit allowed by section 3131 and the
    credit allowed by section 3132 shall each be increased by the amount of
    the taxes imposed by subsections (a) and (b) of section 3111 and
    section 3221(a) on qualified sick leave wages, or qualified family
    leave wages, for which credit is allowed under such section 3131 or
    3132 (respectively).
        ``(b) Denial of Double Benefit.--For denial of double benefit with
    respect to the credit increase under subsection (a), see sections
    3131(f)(3) and 3132(f)(3).''.
        (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
    States Code, is amended by inserting ``3131, 3132,'' before ``6428''.
        (c) Clerical Amendment.--The table of subchapters for chapter 21 of
    the Internal Revenue Code of 1986 is amended by adding at the end the
    following new item:

                           ``subchapter d--credits''.

        (d) Effective Date.--The amendments made by this section shall
    apply to amounts paid with respect to calendar quarters beginning after
    March 31, 2021.

    SEC. 9642. CREDIT FOR SICK LEAVE FOR CERTAIN SELF-EMPLOYED INDIVIDUALS.

        (a) In General.--In the case of an eligible self-employed
    individual, there shall be allowed as a credit against the tax imposed
    by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
    an amount equal to the qualified sick leave equivalent amount with
    respect to the individual.
        (b) Eligible Self-employed Individual.--For purposes of this
    section--
                (1) In general.--The term ``eligible self-employed
            individual'' means an individual who--
                        (A) regularly carries on any trade or business
                    within the meaning of section 1402 of the Internal
                    Revenue Code of 1986, and
                        (B) would be entitled to receive paid leave during
                    the taxable year pursuant to the Emergency Paid Sick
                    Leave Act if--
                                (i) the individual were an employee of an
                            employer (other than himself or herself), and
                                (ii) such Act applied after March 31, 2021.
                (2) Rules of application.--For purposes of paragraph
            (1)(B), in determining whether an individual would be entitled
            to receive paid leave under the Emergency Paid Sick Leave Act,
            such Act shall be applied--
                        (A) by inserting ``, the employee is seeking or
                    awaiting the results of a diagnostic test for, or a
                    medical diagnosis of, COVID-19 and such employee has
                    been exposed to COVID-19 or is unable to work pending
                    the results of such test or diagnosis, or the employee
                    is obtaining immunization related to COVID-19 or
                    recovering from any injury, disability, illness, or
                    condition related to such immunization'' after
                    ``medical diagnosis'' in section 5102(a)(3) of such
                    Act, and
                        (B) by applying section 5102(b)(1) of such Act
                    separately with respect to each taxable year.
        (c) Qualified Sick Leave Equivalent Amount.--For purposes of this
    section--
                (1) In general.--The term ``qualified sick leave equivalent
            amount'' means, with respect to any eligible self-employed
            individual, an amount equal to--
                        (A) the number of days during the taxable year (but
                    not more than 10) that the individual is unable to
                    perform services in any trade or business referred to
                    in section 1402 of the Internal Revenue Code of 1986
                    for a reason with respect to which such individual
                    would be entitled to receive sick leave as described in
                    subsection (b), multiplied by
                        (B) the lesser of--
                                (i) $200 ($511 in the case of any day of
                            paid sick time described in paragraph (1), (2),
                            or (3) of section 5102(a) of the Emergency Paid
                            Sick Leave Act, applied with the modification
                            described in subsection (b)(2)(A)) of this
                            section, or
                                (ii) 67 percent (100 percent in the case of
                            any day of paid sick time described in
                            paragraph (1), (2), or (3) of section 5102(a)
                            of the Emergency Paid Sick Leave Act) of the
                            average daily self-employment income of the
                            individual for the taxable year.
                (2) Average daily self-employment income.--For purposes of
            this subsection, the term ``average daily self-employment
            income'' means an amount equal to--
                        (A) the net earnings from self-employment of the
                    individual for the taxable year, divided by
                        (B) 260.
                (3) Election to use prior year net earnings from self-
            employment income.--In the case of an individual who elects (at
            such time and in such manner as the Secretary may provide) the
            application of this paragraph, paragraph (2)(A) shall be
            applied by substituting ``the prior taxable year'' for ``the
            taxable year''.
                (4) Election to not take days into account.--Any day shall
            not be taken into account under paragraph (1)(A) if the
            eligible self-employed individual elects (at such time and in
            such manner as the Secretary may prescribe) to not take such
            day into account for purposes of such paragraph.
        (d) Credit Refundable.--
                (1) In general.--The credit determined under this section
            shall be treated as a credit allowed to the taxpayer under
            subpart C of part IV of subchapter A of chapter 1 of such Code.
                (2) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, any refund due from the credit
            determined under this section shall be treated in the same
            manner as a refund due from a credit provision referred to in
            subsection (b)(2) of such section.
        (e) Special Rules.--
                (1) Documentation.--No credit shall be allowed under this
            section unless the individual maintains such documentation as
            the Secretary may prescribe to establish such individual as an
            eligible self-employed individual.
                (2) Denial of double benefit.--In the case of an individual
            who receives wages (as defined in section 3121(a) of the
            Internal Revenue Code of 1986) or compensation (as defined in
            section 3231(e) of such Code) paid by an employer which are
            required to be paid by reason of the Emergency Paid Sick Leave
            Act, the qualified sick leave equivalent amount otherwise
            determined under subsection (c) of this section shall be
            reduced (but not below zero) to the extent that the sum of the
            amount described in such subsection and in section 3131(b)(1)
            of such Code exceeds $2,000 ($5,110 in the case of any day any
            portion of which is paid sick time described in paragraph (1),
            (2), or (3) of section 5102(a) of the Emergency Paid Sick Leave
            Act).
        (f) Application of Section.--Only days occurring during the period
    beginning on April 1, 2021, and ending on September 30, 2021, may be
    taken into account under subsection (c)(1)(A).
        (g) Application of Credit in Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary shall pay to each possession of the United States
            which has a mirror code tax system amounts equal to the loss
            (if any) to that possession by reason of the application of the
            provisions of this section. Such amounts shall be determined by
            the Secretary based on information provided by the government
            of the respective possession.
                (2) Payments to other possessions.--The Secretary shall pay
            to each possession of the United States which does not have a
            mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits (if any) that would have
            been provided to residents of such possession by reason of the
            provisions of this section if a mirror code tax system had been
            in effect in such possession. The preceding sentence shall not
            apply unless the respective possession has a plan, which has
            been approved by the Secretary, under which such possession
            will promptly distribute such payments to its residents.
                (3) Mirror code tax system.--For purposes of this section,
            the term ``mirror code tax system'' means, with respect to any
            possession of the United States, the income tax system of such
            possession if the income tax liability of the residents of such
            possession under such system is determined by reference to the
            income tax laws of the United States as if such possession were
            the United States.
                (4) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of
            such section.
        (h) Regulations.--The Secretary shall prescribe such regulations or
    other guidance as may be necessary to carry out the purposes of this
    section, including--
                (1) regulations or other guidance to effectuate the
            purposes of this section, and
                (2) regulations or other guidance to minimize compliance
            and record-keeping burdens under this section.

    SEC. 9643. CREDIT FOR FAMILY LEAVE FOR CERTAIN SELF-EMPLOYED
                  INDIVIDUALS.

        (a) In General.--In the case of an eligible self-employed
    individual, there shall be allowed as a credit against the tax imposed
    by chapter 1 of the Internal Revenue Code of 1986 for any taxable year
    an amount equal to 100 percent of the qualified family leave equivalent
    amount with respect to the individual.
        (b) Eligible Self-employed Individual.--For purposes of this
    section--
                (1) In general.--The term ``eligible self-employed
            individual'' means an individual who--
                        (A) regularly carries on any trade or business
                    within the meaning of section 1402 of the Internal
                    Revenue Code of 1986, and
                        (B) would be entitled to receive paid leave during
                    the taxable year pursuant to the Emergency Family and
                    Medical Leave Expansion Act if--
                                (i) the individual were an employee of an
                            employer (other than himself or herself),
                                (ii) section 102(a)(1)(F) of the Family and
                            Medical Leave Act of 1993 applied after March
                            31, 2021.
                (2) Rules of application.--For purposes of paragraph
            (1)(B), in determining whether an individual would be entitled
            to receive paid leave under the Emergency Family and Medical
            Leave Act--
                        (A) section 110(a)(2)(A) of the Family and Medical
                    Leave Act of 1993 shall be applied by inserting ``or
                    any reason for leave described in section 5102(a) of
                    the Families First Coronavirus Response Act, or the
                    employee is seeking or awaiting the results of a
                    diagnostic test for, or a medical diagnosis of, COVID-
                    19 and such employee has been exposed to COVID-19 or is
                    unable to work pending the results of such test or
                    diagnosis, or the employee is obtaining immunization
                    related to COVID-19 or recovering from any injury,
                    disability, illness, or condition related to such
                    immunization'' after ``public health emergency'', and
                        (B) section 110(b) of such Act shall be applied--
                                (i) without regard to paragraph (1)
                            thereof, and
                                (ii) by striking ``after taking leave after
                            such section for 10 days'' in paragraph (2)(A)
                            thereof.
        (c) Qualified Family Leave Equivalent Amount.--For purposes of this
    section--
                (1) In general.--The term ``qualified family leave
            equivalent amount'' means, with respect to any eligible self-
            employed individual, an amount equal to the product of--
                        (A) the number of days (not to exceed 60) during
                    the taxable year that the individual is unable to
                    perform services in any trade or business referred to
                    in section 1402 of the Internal Revenue Code of 1986
                    for a reason with respect to which such individual
                    would be entitled to receive paid leave as described in
                    subsection (b) of this section, multiplied by
                        (B) the lesser of--
                                (i) 67 percent of the average daily self-
                            employment income of the individual for the
                            taxable year, or
                                (ii) $200.
                (2) Average daily self-employment income.--For purposes of
            this subsection, the term ``average daily self-employment
            income'' means an amount equal to--
                        (A) the net earnings from self-employment income of
                    the individual for the taxable year, divided by
                        (B) 260.
                (3) Election to use prior year net earnings from self-
            employment income.--In the case of an individual who elects (at
            such time and in such manner as the Secretary may provide) the
            application of this paragraph, paragraph (2)(A) shall be
            applied by substituting ``the prior taxable year'' for ``the
            taxable year''.
                (4) Coordination with credit for sick leave.--Any day taken
            into account in determining the qualified sick leave equivalent
            amount with respect to any eligible-self employed individual
            under section 9642 shall not be take into account in
            determining the qualified family leave equivalent amount with
            respect to such individual under this section.
        (d) Credit Refundable.--
                (1) In general.--The credit determined under this section
            shall be treated as a credit allowed to the taxpayer under
            subpart C of part IV of subchapter A of chapter 1 of such Code.
                (2) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, any refund due from the credit
            determined under this section shall be treated in the same
            manner as a refund due from a credit provision referred to in
            subsection (b)(2) of such section.
        (e) Special Rules.--
                (1) Documentation.--No credit shall be allowed under this
            section unless the individual maintains such documentation as
            the Secretary may prescribe to establish such individual as an
            eligible self-employed individual.
                (2) Denial of double benefit.--In the case of an individual
            who receives wages (as defined in section 3121(a) of the
            Internal Revenue Code of 1986) or compensation (as defined in
            section 3231(e) of such Code) paid by an employer which are
            required to be paid by reason of the Emergency Family and
            Medical Leave Expansion Act, the qualified family leave
            equivalent amount otherwise described in subsection (c) of this
            section shall be reduced (but not below zero) to the extent
            that the sum of the amount described in such subsection and in
            section 3132(b)(1) of such Code exceeds $12,000.
                (3) References to emergency family and medical leave
            expansion act.--Any reference in this section to the Emergency
            Family and Medical Leave Expansion Act shall be treated as
            including a reference to the amendments made by such Act.
        (f) Application of Section.--Only days occurring during the period
    beginning on April 1, 2021 and ending on September 30, 2021, may be
    taken into account under subsection (c)(1)(A).
        (g) Application of Credit in Certain Possessions.--
                (1) Payments to possessions with mirror code tax systems.--
            The Secretary shall pay to each possession of the United States
            which has a mirror code tax system amounts equal to the loss
            (if any) to that possession by reason of the application of the
            provisions of this section. Such amounts shall be determined by
            the Secretary based on information provided by the government
            of the respective possession.
                (2) Payments to other possessions.--The Secretary shall pay
            to each possession of the United States which does not have a
            mirror code tax system amounts estimated by the Secretary as
            being equal to the aggregate benefits (if any) that would have
            been provided to residents of such possession by reason of the
            provisions of this section if a mirror code tax system had been
            in effect in such possession. The preceding sentence shall not
            apply unless the respective possession has a plan, which has
            been approved by the Secretary, under which such possession
            will promptly distribute such payments to its residents.
                (3) Mirror code tax system.--For purposes of this section,
            the term ``mirror code tax system'' means, with respect to any
            possession of the United States, the income tax system of such
            possession if the income tax liability of the residents of such
            possession under such system is determined by reference to the
            income tax laws of the United States as if such possession were
            the United States.
                (4) Treatment of payments.--For purposes of section 1324 of
            title 31, United States Code, the payments under this
            subsection shall be treated in the same manner as a refund due
            from a credit provision referred to in subsection (b)(2) of
            such section.
        (h) Regulations.--The Secretary shall prescribe such regulations or
    other guidance as may be necessary to carry out the purposes of this
    section, including--
                (1) regulations or other guidance to prevent the avoidance
            of the purposes of this section, and
                (2) regulations or other guidance to minimize compliance
            and record-keeping burdens under this section.

                       PART 6--EMPLOYEE RETENTION CREDIT

    SEC. 9651. EXTENSION OF EMPLOYEE RETENTION CREDIT.

        (a) In General.--Subchapter D of chapter 21 of subtitle C of the
    Internal Revenue Code of 1986, as added by section 9641, is amended by
    adding at the end the following:

    ``SEC. 3134. EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE
                  DUE TO COVID-19.

        ``(a) In General.--In the case of an eligible employer, there shall
    be allowed as a credit against applicable employment taxes for each
    calendar quarter an amount equal to 70 percent of the qualified wages
    with respect to each employee of such employer for such calendar
    quarter.
        ``(b) Limitations and Refundability.--
                ``(1) In general.--
                        ``(A) Wages taken into account.--The amount of
                    qualified wages with respect to any employee which may
                    be taken into account under subsection (a) by the
                    eligible employer for any calendar quarter shall not
                    exceed $10,000.
                        ``(B) Recovery startup businesses.--In the case of
                    an eligible employer which is a recovery startup
                    business (as defined in subsection (c)(5)), the amount
                    of the credit allowed under subsection (a) (after
                    application of subparagraph (A)) for any calendar
                    quarter shall not exceed $50,000.
                ``(2) Credit limited to employment taxes.--The credit
            allowed by subsection (a) with respect to any calendar quarter
            shall not exceed the applicable employment taxes (reduced by
            any credits allowed under sections 3131 and 3132) on the wages
            paid with respect to the employment of all the employees of the
            eligible employer for such calendar quarter.
                ``(3) Refundability of excess credit.--If the amount of the
            credit under subsection (a) exceeds the limitation of paragraph
            (2) for any calendar quarter, such excess shall be treated as
            an overpayment that shall be refunded under sections 6402(a)
            and 6413(b).
        ``(c) Definitions.--For purposes of this section--
                ``(1) Applicable employment taxes.--The term `applicable
            employment taxes' means the following:
                        ``(A) The taxes imposed under section 3111(b).
                        ``(B) So much of the taxes imposed under section
                    3221(a) as are attributable to the rate in effect under
                    section 3111(b).
                ``(2) Eligible employer.--
                        ``(A) In general.--The term `eligible employer'
                    means any employer--
                                ``(i) which was carrying on a trade or
                            business during the calendar quarter for which
                            the credit is determined under subsection (a),
                            and
                                ``(ii) with respect to any calendar
                            quarter, for which--
                                        ``(I) the operation of the trade or
                                    business described in clause (i) is
                                    fully or partially suspended during the
                                    calendar quarter due to orders from an
                                    appropriate governmental authority
                                    limiting commerce, travel, or group
                                    meetings (for commercial, social,
                                    religious, or other purposes) due to
                                    the coronavirus disease 2019 (COVID-
                                    19),
                                        ``(II) the gross receipts (within
                                    the meaning of section 448(c)) of such
                                    employer for such calendar quarter are
                                    less than 80 percent of the gross
                                    receipts of such employer for the same
                                    calendar quarter in calendar year 2019,
                                    or
                                        ``(III) the employer is a recovery
                                    startup business (as defined in
                                    paragraph (5)).
                            With respect to any employer for any calendar
                            quarter, if such employer was not in existence
                            as of the beginning of the same calendar
                            quarter in calendar year 2019, clause (ii)(II)
                            shall be applied by substituting `2020' for
                            `2019'.
                        ``(B) Election to use alternative quarter.--At the
                    election of the employer--
                                ``(i) subparagraph (A)(ii)(II) shall be
                            applied--
                                        ``(I) by substituting `for the
                                    immediately preceding calendar quarter'
                                    for `for such calendar quarter', and
                                        ``(II) by substituting `the
                                    corresponding calendar quarter in
                                    calendar year 2019' for `the same
                                    calendar quarter in calendar year
                                    2019', and
                                ``(ii) the last sentence of subparagraph
                            (A) shall be applied by substituting `the
                            corresponding calendar quarter in calendar year
                            2019' for `the same calendar quarter in
                            calendar year 2019'.
                    An election under this subparagraph shall be made at
                    such time and in such manner as the Secretary shall
                    prescribe.
                        ``(C) Tax-exempt organizations.--In the case of an
                    organization which is described in section 501(c) and
                    exempt from tax under section 501(a)--
                                ``(i) clauses (i) and (ii)(I) of
                            subparagraph (A) shall apply to all operations
                            of such organization, and
                                ``(ii) any reference in this section to
                            gross receipts shall be treated as a reference
                            to gross receipts within the meaning of section
                            6033.
                ``(3) Qualified wages.--
                        ``(A) In general.--The term `qualified wages'
                    means--
                                ``(i) in the case of an eligible employer
                            for which the average number of full-time
                            employees (within the meaning of section 4980H)
                            employed by such eligible employer during 2019
                            was greater than 500, wages paid by such
                            eligible employer with respect to which an
                            employee is not providing services due to
                            circumstances described in subclause (I) or
                            (II) of paragraph (2)(A)(ii), or
                                ``(ii) in the case of an eligible employer
                            for which the average number of full-time
                            employees (within the meaning of section 4980H)
                            employed by such eligible employer during 2019
                            was not greater than 500--
                                        ``(I) with respect to an eligible
                                    employer described in subclause (I) of
                                    paragraph (2)(A)(ii), wages paid by
                                    such eligible employer with respect to
                                    an employee during any period described
                                    in such clause, or
                                        ``(II) with respect to an eligible
                                    employer described in subclause (II) of
                                    such paragraph, wages paid by such
                                    eligible employer with respect to an
                                    employee during such quarter.
                        ``(B) Special rule for employers not in existence
                    in 2019.--In the case of any employer that was not in
                    existence in 2019, subparagraph (A) shall be applied by
                    substituting `2020' for `2019' each place it appears.
                        ``(C) Severely financially distressed employers.--
                                ``(i) In general.--Notwithstanding
                            subparagraph (A)(i), in the case of a severely
                            financially distressed employer, the term
                            `qualified wages' means wages paid by such
                            employer with respect to an employee during any
                            calendar quarter.
                                ``(ii) Definition.--The term `severely
                            financially distressed employer' means an
                            eligible employer as defined in paragraph (2),
                            determined by substituting `less than 10
                            percent' for `less than 80 percent' in
                            subparagraph (A)(ii)(II) thereof.
                        ``(D) Exception.--The term `qualified wages' shall
                    not include any wages taken into account under sections
                    41, 45A, 45P, 45S, 51, 1396, 3131, and 3132.
                ``(4) Wages.--
                        ``(A) In general.--The term `wages' means wages (as
                    defined in section 3121(a)) and compensation (as
                    defined in section 3231(e)). For purposes of the
                    preceding sentence, in the case of any organization or
                    entity described in subsection (f)(2), wages as defined
                    in section 3121(a) shall be determined without regard
                    to paragraphs (5), (6), (7), (10), and (13) of section
                    3121(b) (except with respect to services performed in a
                    penal institution by an inmate thereof).
                        ``(B) Allowance for certain health plan expenses.--
                                ``(i) In general.--Such term shall include
                            amounts paid by the eligible employer to
                            provide and maintain a group health plan (as
                            defined in section 5000(b)(1)), but only to the
                            extent that such amounts are excluded from the
                            gross income of employees by reason of section
                            106(a).
                                ``(ii) Allocation rules.--For purposes of
                            this section, amounts treated as wages under
                            clause (i) shall be treated as paid with
                            respect to any employee (and with respect to
                            any period) to the extent that such amounts are
                            properly allocable to such employee (and to
                            such period) in such manner as the Secretary
                            may prescribe. Except as otherwise provided by
                            the Secretary, such allocation shall be treated
                            as properly made if made on the basis of being
                            pro rata among periods of coverage.
                ``(5) Recovery startup business.--The term `recovery
            startup business' means any employer--
                        ``(A) which began carrying on any trade or business
                    after February 15, 2020,
                        ``(B) for which the average annual gross receipts
                    of such employer (as determined under rules similar to
                    the rules under section 448(c)(3)) for the 3-taxable-
                    year period ending with the taxable year which precedes
                    the calendar quarter for which the credit is determined
                    under subsection (a) does not exceed $1,000,000, and
                        ``(C) which, with respect to such calendar quarter,
                    is not described in subclause (I) or (II) of paragraph
                    (2)(A)(ii).
                ``(6) Other terms.--Any term used in this section which is
            also used in this chapter or chapter 22 shall have the same
            meaning as when used in such chapter.
        ``(d) Aggregation Rule.--All persons treated as a single employer
    under subsection (a) or (b) of section 52, or subsection (m) or (o) of
    section 414, shall be treated as one employer for purposes of this
    section.
        ``(e) Certain Rules to Apply.--For purposes of this section, rules
    similar to the rules of sections 51(i)(1) and 280C(a) shall apply.
        ``(f) Certain Governmental Employers.--
                ``(1) In general.--This credit shall not apply to the
            Government of the United States, the government of any State or
            political subdivision thereof, or any agency or instrumentality
            of any of the foregoing.
                ``(2) Exception.--Paragraph (1) shall not apply to--
                        ``(A) any organization described in section
                    501(c)(1) and exempt from tax under section 501(a), or
                        ``(B) any entity described in paragraph (1) if--
                                ``(i) such entity is a college or
                            university, or
                                ``(ii) the principal purpose or function of
                            such entity is providing medical or hospital
                            care.
                    In the case of any entity described in subparagraph
                    (B), such entity shall be treated as satisfying the
                    requirements of subsection (c)(2)(A)(i).
        ``(g) Election to Not Take Certain Wages Into Account.--This
    section shall not apply to so much of the qualified wages paid by an
    eligible employer as such employer elects (at such time and in such
    manner as the Secretary may prescribe) to not take into account for
    purposes of this section.
        ``(h) Coordination With Certain Programs.--
                ``(1) In general.--This section shall not apply to so much
            of the qualified wages paid by an eligible employer as are
            taken into account as payroll costs in connection with--
                        ``(A) a covered loan under section 7(a)(37) or 7A
                    of the Small Business Act,
                        ``(B) a grant under section 324 of the Economic Aid
                    to Hard-Hit Small Businesses, Non-Profits, and Venues
                    Act, or
                        ``(C) a restaurant revitalization grant under
                    section 5003 of the American Rescue Plan Act of 2021.
                ``(2) Application where ppp loans not forgiven.--The
            Secretary shall issue guidance providing that payroll costs
            paid during the covered period shall not fail to be treated as
            qualified wages under this section by reason of paragraph (1)
            to the extent that--
                        ``(A) a covered loan of the taxpayer under section
                    7(a)(37) of the Small Business Act is not forgiven by
                    reason of a decision under section 7(a)(37)(J) of such
                    Act, or
                        ``(B) a covered loan of the taxpayer under section
                    7A of the Small Business Act is not forgiven by reason
                    of a decision under section 7A(g) of such Act.
            Terms used in the preceding sentence which are also used in
            section 7A(g) or 7(a)(37)(J) of the Small Business Act shall,
            when applied in connection with either such section, have the
            same meaning as when used in such section, respectively.
        ``(i) Third Party Payors.--Any credit allowed under this section
    shall be treated as a credit described in section 3511(d)(2).
        ``(j) Advance Payments.--
                ``(1) In general.--Except as provided in paragraph (2), no
            advance payment of the credit under subsection (a) shall be
            allowed.
                ``(2) Advance payments to small employers.--
                        ``(A) In general.--Under rules provided by the
                    Secretary, an eligible employer for which the average
                    number of full-time employees (within the meaning of
                    section 4980H) employed by such eligible employer
                    during 2019 was not greater than 500 may elect for any
                    calendar quarter to receive an advance payment of the
                    credit under subsection (a) for such quarter in an
                    amount not to exceed 70 percent of the average
                    quarterly wages paid by the employer in calendar year
                    2019.
                        ``(B) Special rule for seasonal employers.--In the
                    case of any employer who employs seasonal workers (as
                    defined in section 45R(d)(5)(B)), the employer may
                    elect to apply subparagraph (A) by substituting `the
                    wages for the calendar quarter in 2019 which
                    corresponds to the calendar quarter to which the
                    election relates' for `the average quarterly wages paid
                    by the employer in calendar year 2019'.
                        ``(C) Special rule for employers not in existence
                    in 2019.--In the case of any employer that was not in
                    existence in 2019, subparagraphs (A) and (B) shall each
                    be applied by substituting `2020' for `2019' each place
                    it appears.
                ``(3) Reconciliation of credit with advance payments.--
                        ``(A) In general.--The amount of credit which would
                    (but for this subsection) be allowed under this section
                    shall be reduced (but not below zero) by the aggregate
                    payment allowed to the taxpayer under paragraph (2).
                    Any failure to so reduce the credit shall be treated as
                    arising out of a mathematical or clerical error and
                    assessed according to section 6213(b)(1).
                        ``(B) Excess advance payments.--If the advance
                    payments to a taxpayer under paragraph (2) for a
                    calendar quarter exceed the credit allowed by this
                    section (determined without regard to subparagraph
                    (A)), the tax imposed under section 3111(b) or so much
                    of the tax imposed under section 3221(a) as is
                    attributable to the rate in effect under section
                    3111(b) (whichever is applicable) for the calendar
                    quarter shall be increased by the amount of such
                    excess.
        ``(k) Treatment of Deposits.--The Secretary shall waive any penalty
    under section 6656 for any failure to make a deposit of any applicable
    employment taxes if the Secretary determines that such failure was due
    to the reasonable anticipation of the credit allowed under this
    section.
        ``(l) Extension of Limitation on Assessment.--Notwithstanding
    section 6501, the limitation on the time period for the assessment of
    any amount attributable to a credit claimed under this section shall
    not expire before the date that is 5 years after the later of--
                ``(1) the date on which the original return which includes
            the calendar quarter with respect to which such credit is
            determined is filed, or
                ``(2) the date on which such return is treated as filed
            under section 6501(b)(2).
        ``(m) Regulations and Guidance.--The Secretary shall issue such
    forms, instructions, regulations, and other guidance as are necessary--
                ``(1) to allow the advance payment of the credit under
            subsection (a) as provided in subsection (j)(2), subject to the
            limitations provided in this section, based on such information
            as the Secretary shall require,
                ``(2) with respect to the application of the credit under
            subsection (a) to third party payors (including professional
            employer organizations, certified professional employer
            organizations, or agents under section 3504), including
            regulations or guidance allowing such payors to submit
            documentation necessary to substantiate the eligible employer
            status of employers that use such payors, and
                ``(3) to prevent the avoidance of the purposes of the
            limitations under this section, including through the leaseback
            of employees.
    Any forms, instructions, regulations, or other guidance described in
    paragraph (2) shall require the customer to be responsible for the
    accounting of the credit and for any liability for improperly claimed
    credits and shall require the certified professional employer
    organization or other third party payor to accurately report such tax
    credits based on the information provided by the customer.
        ``(n) Application.--This section shall only apply to wages paid
    after June 30, 2021, and before January 1, 2022.''.
        (b) Refunds.--Paragraph (2) of section 1324(b) of title 31, United
    States Code, is amended by inserting ``3134,'' before ``6428''.
        (c) Clerical Amendment.--The table of sections for subchapter D of
    chapter 21 of subtitle C of the Internal Revenue Code of 1986 is
    amended by adding at the end the following:

    ``Sec. 3134. Employee retention credit for employers subject to closure
                                due to COVID-19.''.
        (d) Effective Date.--The amendments made by this section shall
    apply to calendar quarters beginning after June 30, 2021.

                           PART 7--PREMIUM TAX CREDIT

    SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR
                  CONSUMERS.

        (a) In General.--Section 36B(b)(3)(A) of the Internal Revenue Code
    of 1986 is amended by adding at the end the following new clause:
                                ``(iii) Temporary percentages for 2021 and
                            2022.--In the case of a taxable year beginning
                            in 2021 or 2022--
                                        ``(I) clause (ii) shall not apply
                                    for purposes of adjusting premium
                                    percentages under this subparagraph,
                                    and
                                        ``(II) the following table shall be
                                    applied in lieu of the table contained
                                    in clause (i):

    ------------------------------------------------------------------------
      ``In the case of household  income
     (expressed as  a percent of poverty     The initial        The final
      line)  within the following income       premium           premium
                    tier:                  percentage is--   percentage is--
    ------------------------------------------------------------------------
    Up to 150.0 percent..................              0.0              0.0
    150.0 percent up to 200.0 percent....              0.0              2.0
    200.0 percent up to 250.0 percent....              2.0              4.0
    250.0 percent up to 300.0 percent....              4.0              6.0
    300.0 percent up to 400.0 percent....              6.0              8.5
    400.0 percent and higher.............              8.5           8.5''.
    ------------------------------------------------------------------------

        (b) Conforming Amendment.--Section 36B(c)(1) of the Internal
    Revenue Code of 1986 is amended by adding at the end the following new
    subparagraph:
                        ``(E) Temporary rule for 2021 and 2022.--In the
                    case of a taxable year beginning in 2021 or 2022,
                    subparagraph (A) shall be applied without regard to
                    `but does not exceed 400 percent'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

    SEC. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF
                  TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN
                  WITH ADVANCE PAYMENTS OF SUCH CREDIT.

        (a) In General.--Section 36B(f)(2)(B) of the Internal Revenue Code
    of 1986 is amended by adding at the end the following new clause:
                                ``(iii) Temporary modification of
                            limitation on increase.--In the case of any
                            taxable year beginning in 2020, for any
                            taxpayer who files for such taxable year an
                            income tax return reconciling any advance
                            payment of the credit under this section, the
                            Secretary shall treat subparagraph (A) as not
                            applying.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2019.

    SEC. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS
                  RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021.

        (a) In General.--Section 36B of the Internal Revenue Code of 1986
    is amended by redesignating subsection (g) as subsection (h) and by
    inserting after subsection (f) the following new subsection:
        ``(g) Special Rule for Individuals Who Receive Unemployment
    Compensation During 2021.--
                ``(1) In general.--For purposes of this section, in the
            case of a taxpayer who has received, or has been approved to
            receive, unemployment compensation for any week beginning
            during 2021, for the taxable year in which such week begins--
                        ``(A) such taxpayer shall be treated as an
                    applicable taxpayer, and
                        ``(B) there shall not be taken into account any
                    household income of the taxpayer in excess of 133
                    percent of the poverty line for a family of the size
                    involved.
                ``(2) Unemployment compensation.--For purposes of this
            subsection, the term `unemployment compensation' has the
            meaning given such term in section 85(b).
                ``(3) Evidence of unemployment compensation.--For purposes
            of this subsection, a taxpayer shall not be treated as having
            received (or been approved to receive) unemployment
            compensation for any week unless such taxpayer provides self-
            attestation of, and such documentation as the Secretary shall
            prescribe which demonstrates, such receipt or approval.
                ``(4) Clarification of rules remaining applicable.--
                        ``(A) Joint return requirement.--Paragraph (1)(A)
                    shall not affect the application of subsection
                    (c)(1)(C).
                        ``(B) Household income and affordabillity.--
                    Paragraph (1)(B) shall not apply to any determination
                    of household income for purposes of paragraph
                    (2)(C)(i)(II) or (4)(C)(ii) of subsection (c)''.
        (b) Effective Date.--The amendments made by this section shall
    apply to taxable years beginning after December 31, 2020.

                        PART 8--MISCELLANEOUS PROVISIONS

    SEC. 9671. REPEAL OF ELECTION TO ALLOCATE INTEREST, ETC. ON WORLDWIDE
                  BASIS.

        (a) In General.--Section 864 of the Internal Revenue Code of 1986
    is amended by striking subsection (f).
        (b) Effective Date.--The amendment made by this section shall apply
    to taxable years beginning after December 31, 2020.

    SEC. 9672. TAX TREATMENT OF TARGETED EIDL ADVANCES.

        For purposes of the Internal Revenue Code of 1986--
                (1) amounts received from the Administrator of the Small
            Business Administration in the form of a targeted EIDL advance
            under section 331 of the Economic Aid to Hard-Hit Small
            Businesses, Nonprofits, and Venues Act (title III of division N
            of Public Law 116-260) shall not be included in the gross
            income of the person that receives such amounts,
                (2) no deduction shall be denied, no tax attribute shall be
            reduced, and no basis increase shall be denied, by reason of
            the exclusion from gross income provided by paragraph (1), and
                (3) in the case of a partnership or S corporation that
            receives such amounts--
                        (A) any amount excluded from income by reason of
                    paragraph (1) shall be treated as tax exempt income for
                    purposes of sections 705 and 1366 of the Internal
                    Revenue Code of 1986, and
                        (B) the Secretary of the Treasury (or the
                    Secretary's delegate) shall prescribe rules for
                    determining a partner's distributive share of any
                    amount described in subparagraph (A) for purposes of
                    section 705 of the Internal Revenue Code of 1986.

    SEC. 9673. TAX TREATMENT OF RESTAURANT REVITALIZATION GRANTS.

        For purposes of the Internal Revenue Code of 1986--
                (1) amounts received from the Administrator of the Small
            Business Administration in the form of a restaurant
            revitalization grant under section 5003 shall not be included
            in the gross income of the person that receives such amounts,
                (2) no deduction shall be denied, no tax attribute shall be
            reduced, and no basis increase shall be denied, by reason of
            the exclusion from gross income provided by paragraph (1), and
                (3) in the case of a partnership or S corporation that
            receives such amounts--
                        (A) except as otherwise provided by the Secretary
                    of the Treasury (or the Secretary's delegate), any
                    amount excluded from income by reason of paragraph (1)
                    shall be treated as tax exempt income for purposes of
                    sections 705 and 1366 of the Internal Revenue Code of
                    1986, and
                        (B) the Secretary of the Treasury (or the
                    Secretary's delegate) shall prescribe rules for
                    determining a partner's distributive share of any
                    amount described in subparagraph (A) for purposes of
                    section 705 of the Internal Revenue Code of 1986.

    SEC. 9674. MODIFICATION OF EXCEPTIONS FOR REPORTING OF THIRD PARTY
                  NETWORK TRANSACTIONS.

        (a) In General.--Section 6050W(e) of the Internal Revenue Code of
    1986 is amended to read as follows:
        ``(e) De Minimis Exception for Third Party Settlement
    Organizations.--A third party settlement organization shall not be
    required to report any information under subsection (a) with respect to
    third party network transactions of any participating payee if the
    amount which would otherwise be reported under subsection (a)(2) with
    respect to such transactions does not exceed $600.''.
        (b) Clarification That Reporting Is Not Required on Transactions
    Which Are Not for Goods or Services.--Section 6050W(c)(3) of such Code
    is amended by inserting ``described in subsection (d)(3)(A)(iii)''
    after ``any transaction''.
        (c) Effective Date.--
                (1) In general.--The amendment made by subsection (a) shall
            apply to returns for calendar years beginning after December
            31, 2021.
                (2) Clarification.--The amendment made by subsection (b)
            shall apply to transactions after the date of the enactment of
            this Act.

    SEC. 9675. MODIFICATION OF TREATMENT OF STUDENT LOAN FORGIVENESS.

        (a) In General.--Section 108(f) of the Internal Revenue Code of
    1986 is amended by striking paragraph (5) and inserting the following:
                ``(5) Special rule for discharges in 2021 through 2025.--
            Gross income does not include any amount which (but for this
            subsection) would be includible in gross income by reason of
            the discharge (in whole or in part) after December 31, 2020,
            and before January 1, 2026, of--
                        ``(A) any loan provided expressly for postsecondary
                    educational expenses, regardless of whether provided
                    through the educational institution or directly to the
                    borrower, if such loan was made, insured, or guaranteed
                    by--
                                ``(i) the United States, or an
                            instrumentality or agency thereof,
                                ``(ii) a State, territory, or possession of
                            the United States, or the District of Columbia,
                            or any political subdivision thereof, or
                                ``(iii) an eligible educational institution
                            (as defined in section 25A),
                        ``(B) any private education loan (as defined in
                    section 140(a)(7) of the Truth in Lending Act),
                        ``(C) any loan made by any educational organization
                    described in section 170(b)(1)(A)(ii) if such loan is
                    made--
                                ``(i) pursuant to an agreement with any
                            entity described in subparagraph (A) or any
                            private education lender (as defined in section
                            140(a) of the Truth in Lending Act) under which
                            the funds from which the loan was made were
                            provided to such educational organization, or
                                ``(ii) pursuant to a program of such
                            educational organization which is designed to
                            encourage its students to serve in occupations
                            with unmet needs or in areas with unmet needs
                            and under which the services provided by the
                            students (or former students) are for or under
                            the direction of a governmental unit or an
                            organization described in section 501(c)(3) and
                            exempt from tax under section 501(a), or
                        ``(D) any loan made by an educational organization
                    described in section 170(b)(1)(A)(ii) or by an
                    organization exempt from tax under section 501(a) to
                    refinance a loan to an individual to assist the
                    individual in attending any such educational
                    organization but only if the refinancing loan is
                    pursuant to a program of the refinancing organization
                    which is designed as described in subparagraph (C)(ii).
            The preceding sentence shall not apply to the discharge of a
            loan made by an organization described in subparagraph (C) or
            made by a private education lender (as defined in section
            140(a)(7) of the Truth in Lending Act) if the discharge is on
            account of services performed for either such organization or
            for such private education lender.''.
        (b) Effective Date.--The amendment made by this section shall apply
    to discharges of loans after December 31, 2020.

                              Subtitle H--Pensions

    SEC. 9701. TEMPORARY DELAY OF DESIGNATION OF MULTIEMPLOYER PLANS AS IN
                  ENDANGERED, CRITICAL, OR CRITICAL AND DECLINING STATUS.

        (a) In General.--Notwithstanding the actuarial certification under
    section 305(b)(3) of the Employee Retirement Income Security Act of
    1974 and section 432(b)(3) of the Internal Revenue Code of 1986, if a
    plan sponsor of a multiemployer plan elects the application of this
    section, then, for purposes of section 305 of such Act and section 432
    of such Code--
                (1) the status of the plan for its first plan year
            beginning during the period beginning on March 1, 2020, and
            ending on February 28, 2021, or the next succeeding plan year
            (as designated by the plan sponsor in such election), shall be
            the same as the status of such plan under such sections for the
            plan year preceding such designated plan year, and
                (2) in the case of a plan which was in endangered or
            critical status for the plan year preceding the designated plan
            year described in paragraph (1), the plan shall not be required
            to update its plan or schedules under section 305(c)(6) of such
            Act and section 432(c)(6) of such Code, or section 305(e)(3)(B)
            of such Act and section 432(e)(3)(B) of such Code, whichever is
            applicable, until the plan year following the designated plan
            year described in paragraph (1).
        (b) Exception for Plans Becoming Critical During Election.--If--
                (1) an election was made under subsection (a) with respect
            to a multiemployer plan, and
                (2) such plan has, without regard to such election, been
            certified by the plan actuary under section 305(b)(3) of the
            Employee Retirement Income Security Act of 1974 and section
            432(b)(3) of the Internal Revenue Code of 1986 to be in
            critical status for the designated plan year described in
            subsection (a)(1), then such plan shall be treated as a plan in
            critical status for such plan year for purposes of applying
            section 4971(g)(1)(A) of such Code, section 302(b)(3) of such
            Act (without regard to the second sentence thereof), and
            section 412(b)(3) of such Code (without regard to the second
            sentence thereof).
        (c) Election and Notice.--
                (1) Election.--An election under subsection (a)--
                        (A) shall be made at such time and in such manner
                    as the Secretary of the Treasury or the Secretary's
                    delegate may prescribe and, once made, may be revoked
                    only with the consent of the Secretary, and
                        (B) if made--
                                (i) before the date the annual
                            certification is submitted to the Secretary or
                            the Secretary's delegate under section
                            305(b)(3) of such Act and section 432(b)(3) of
                            such Code, shall be included with such annual
                            certification, and
                                (ii) after such date, shall be submitted to
                            the Secretary or the Secretary's delegate not
                            later than 30 days after the date of the
                            election.
                (2) Notice to participants.--
                        (A) In general.--Notwithstanding section
                    305(b)(3)(D) of the Employee Retirement Income Security
                    Act of 1974 and section 432(b)(3)(D) of the Internal
                    Revenue Code of 1986, if, by reason of an election made
                    under subsection (a), the plan is in neither endangered
                    nor critical status--
                                (i) the plan sponsor of a multiemployer
                            plan shall not be required to provide notice
                            under such sections, and
                                (ii) the plan sponsor shall provide to the
                            participants and beneficiaries, the bargaining
                            parties, the Pension Benefit Guaranty
                            Corporation, and the Secretary of Labor a
                            notice of the election under subsection (a) and
                            such other information as the Secretary of the
                            Treasury (in consultation with the Secretary of
                            Labor) may require--
                                        (I) if the election is made before
                                    the date the annual certification is
                                    submitted to the Secretary or the
                                    Secretary's delegate under section
                                    305(b)(3) of such Act and section
                                    432(b)(3) of such Code, not later than
                                    30 days after the date of the
                                    certification, and
                                        (II) if the election is made after
                                    such date, not later than 30 days after
                                    the date of the election.
                        (B) Notice of endangered status.--Notwithstanding
                    section 305(b)(3)(D) of such Act and section
                    432(b)(3)(D) of such Code, if the plan is certified to
                    be in critical status for any plan year but is in
                    endangered status by reason of an election made under
                    subsection (a), the notice provided under such sections
                    shall be the notice which would have been provided if
                    the plan had been certified to be in endangered status.

    SEC. 9702. TEMPORARY EXTENSION OF THE FUNDING IMPROVEMENT AND
                  REHABILITATION PERIODS FOR MULTIEMPLOYER PENSION PLANS IN
                  CRITICAL AND ENDANGERED STATUS FOR 2020 OR 2021.

        (a) In General.--If the plan sponsor of a multiemployer plan which
    is in endangered or critical status for a plan year beginning in 2020
    or 2021 (determined after application of section 9701) elects the
    application of this section, then, for purposes of section 305 of the
    Employee Retirement Income Security Act of 1974 and section 432 of the
    Internal Revenue Code of 1986, the plan's funding improvement period or
    rehabilitation period, whichever is applicable, shall be extended by 5
    years.
        (b) Definitions and Special Rules.--For purposes of this section--
                (1) Election.--An election under this section shall be made
            at such time, and in such manner and form, as (in consultation
            with the Secretary of Labor) the Secretary of the Treasury or
            the Secretary's delegate may prescribe.
                (2) Definitions.--Any term which is used in this section
            which is also used in section 305 of the Employee Retirement
            Income Security Act of 1974 and section 432 of the Internal
            Revenue Code of 1986 shall have the same meaning as when used
            in such sections.
        (c) Effective Date.--This section shall apply to plan years
    beginning after December 31, 2019.

    SEC. 9703. ADJUSTMENTS TO FUNDING STANDARD ACCOUNT RULES.

        (a) Adjustments.--
                (1) Amendment to employee retirement income security act of
            1974.--Section 304(b)(8) of the Employee Retirement Income
            Security Act of 1974 (29 U.S.C. 1084(b)) is amended by adding
            at the end the following new subparagraph:
                        ``(F) Relief for 2020 and 2021.--A multiemployer
                    plan with respect to which the solvency test under
                    subparagraph (C) is met as of February 29, 2020, may
                    elect to apply this paragraph (without regard to
                    whether such plan previously elected the application of
                    this paragraph)--
                                ``(i) by substituting `February 29, 2020'
                            for `August 31, 2008' each place it appears in
                            subparagraphs (A)(i), (B)(i)(I), and
                            (B)(i)(II),
                                ``(ii) by inserting `and other losses
                            related to the virus SARS-CoV-2 or coronavirus
                            disease 2019 (COVID-19) (including experience
                            losses related to reductions in contributions,
                            reductions in employment, and deviations from
                            anticipated retirement rates, as determined by
                            the plan sponsor)' after `net investment
                            losses' in subparagraph (A)(i), and
                                ``(iii) by substituting `this subparagraph
                            or subparagraph (A)' for `this subparagraph and
                            subparagraph (A) both' in subparagraph
                            (B)(iii).
                    The preceding sentence shall not apply to a plan to
                    which special financial assistance is granted under
                    section 4262. For purposes of the application of this
                    subparagraph, the Secretary of the Treasury shall rely
                    on the plan sponsor's calculations of plan losses
                    unless such calculations are clearly erroneous.''.
                (2) Amendment to internal revenue code of 1986.--Section
            431(b)(8) of the Internal Revenue Code of 1986 is amended by
            adding at the end the following new subparagraph:
                        ``(F) Relief for 2020 and 2021.--A multiemployer
                    plan with respect to which the solvency test under
                    subparagraph (C) is met as of February 29, 2020, may
                    elect to apply this paragraph (without regard to
                    whether such plan previously elected the application of
                    this paragraph)--
                                ``(i) by substituting `February 29, 2020'
                            for `August 31, 2008' each place it appears in
                            subparagraphs (A)(i), (B)(i)(I), and
                            (B)(i)(II),
                                ``(ii) by inserting `and other losses
                            related to the virus SARS-CoV-2 or coronavirus
                            disease 2019 (COVID-19) (including experience
                            losses related to reductions in contributions,
                            reductions in employment, and deviations from
                            anticipated retirement rates, as determined by
                            the plan sponsor)' after `net investment
                            losses' in subparagraph (A)(i), and
                                ``(iii) by substituting `this subparagraph
                            or subparagraph (A)' for `this subparagraph and
                            subparagraph (A) both' in subparagraph
                            (B)(iii).
                    The preceding sentence shall not apply to a plan to
                    which special financial assistance is granted under
                    section 4262 of the Employee Retirement Income Security
                    Act of 1974. For purposes of the application of this
                    subparagraph, the Secretary shall rely on the plan
                    sponsor's calculations of plan losses unless such
                    calculations are clearly erroneous.''.
        (b) Effective Dates.--
                (1) In general.--The amendments made by this section shall
            take effect as of the first day of the first plan year ending
            on or after February 29, 2020, except that any election a plan
            makes pursuant to this section that affects the plan's funding
            standard account for the first plan year beginning after
            February 29, 2020, shall be disregarded for purposes of
            applying the provisions of section 305 of the Employee
            Retirement Income Security Act of 1974 and section 432 of the
            Internal Revenue Code of 1986 to such plan year.
                (2) Restrictions on benefit increases.--Notwithstanding
            paragraph (1), the restrictions on plan amendments increasing
            benefits in sections 304(b)(8)(D) of such Act and 431(b)(8)(D)
            of such Code, as applied by the amendments made by this
            section, shall take effect on the date of enactment of this
            Act.

    SEC. 9704. SPECIAL FINANCIAL ASSISTANCE PROGRAM FOR FINANCIALLY
                  TROUBLED MULTIEMPLOYER PLANS.

        (a) Appropriation.--Section 4005 of the Employee Retirement Income
    Security Act of 1974 (29 U.S.C. 1305) is amended by adding at the end
    the following:
        ``(i)(1) An eighth fund shall be established for special financial
    assistance to multiemployer pension plans, as provided under section
    4262, and to pay for necessary administrative and operating expenses of
    the corporation relating to such assistance.
        ``(2) There is appropriated from the general fund such amounts as
    are necessary for the costs of providing financial assistance under
    section 4262 and necessary administrative and operating expenses of the
    corporation. The eighth fund established under this subsection shall be
    credited with amounts from time to time as the Secretary of the
    Treasury, in conjunction with the Director of the Pension Benefit
    Guaranty Corporation, determines appropriate, from the general fund of
    the Treasury, but in no case shall such transfers occur after September
    30, 2030.''.
        (b) Financial Assistance Authority.--The Employee Retirement Income
    Security Act of 1974 is amended by inserting after section 4261 of such
    Act (29 U.S.C. 1431) the following:

    ``SEC. 4262. SPECIAL FINANCIAL ASSISTANCE BY THE CORPORATION.

        ``(a) Special Financial Assistance.--
                ``(1) In general.--The corporation shall provide special
            financial assistance to an eligible multiemployer plan under
            this section, upon the application of a plan sponsor of such a
            plan for such assistance.
                ``(2) Inapplicability of certain repayment obligation.--A
            plan receiving special financial assistance pursuant to this
            section shall not be subject to repayment obligations with
            respect to such special financial assistance.
        ``(b) Eligible Multiemployer Plans.--
                ``(1) In general.--For purposes of this section, a
            multiemployer plan is an eligible multiemployer plan if--
                        ``(A) the plan is in critical and declining status
                    (within the meaning of section 305(b)(6)) in any plan
                    year beginning in 2020 through 2022;
                        ``(B) a suspension of benefits has been approved
                    with respect to the plan under section 305(e)(9) as of
                    the date of the enactment of this section;
                        ``(C) in any plan year beginning in 2020 through
                    2022, the plan is certified by the plan actuary to be
                    in critical status (within the meaning of section
                    305(b)(2)), has a modified funded percentage of less
                    than 40 percent, and has a ratio of active to inactive
                    participants which is less than 2 to 3; or
                        ``(D) the plan became insolvent for purposes of
                    section 418E of the Internal Revenue Code of 1986 after
                    December 16, 2014, and has remained so insolvent and
                    has not been terminated as of the date of enactment of
                    this section.
                ``(2) Modified funded percentage.--For purposes of
            paragraph (1)(C), the term `modified funded percentage' means
            the percentage equal to a fraction the numerator of which is
            current value of plan assets (as defined in section 3(26) of
            such Act) and the denominator of which is current liabilities
            (as defined in section 431(c)(6)(D) of such Code and section
            304(c)(6)(D) of such Act).
        ``(c) Applications for Special Financial Assistance.--Within 120
    days of the date of enactment of this section, the corporation shall
    issue regulations or guidance setting forth requirements for special
    financial assistance applications under this section. In such
    regulations or guidance, the corporation shall--
                ``(1) limit the materials required for a special financial
            assistance application to the minimum necessary to make a
            determination on the application;
                ``(2) specify effective dates for transfers of special
            financial assistance following approval of an application,
            based on the effective date of the supporting actuarial
            analysis and the date on which the application is submitted;
            and
                ``(3) provide for an alternate application for special
            financial assistance under this section, which may be used by a
            plan that has been approved for a partition under section 4233
            before the date of enactment of this section.
        ``(d) Temporary Priority Consideration of Applications.--
                ``(1) In general.--The corporation may specify in
            regulations or guidance under subsection (c) that, during a
            period no longer than the first 2 years following the date of
            enactment of this section, applications may not be filed by an
            eligible multiemployer plan unless--
                        ``(A) the eligible multiemployer plan is insolvent
                    or is likely to become insolvent within 5 years of the
                    date of enactment of this section;
                        ``(B) the corporation projects the eligible
                    multiemployer plan to have a present value of financial
                    assistance payments under section 4261 that exceeds
                    $1,000,000,000 if the special financial assistance is
                    not ordered;
                        ``(C) the eligible multiemployer plan has
                    implemented benefit suspensions under section 305(e)(9)
                    as of the date of the enactment of this section; or
                        ``(D) the corporation determines it appropriate
                    based on other similar circumstances.
        ``(e) Actuarial Assumptions.--
                ``(1) Eligibility.--For purposes of determining eligibility
            for special financial assistance, the corporation shall accept
            assumptions incorporated in a multiemployer plan's
            determination that it is in critical status or critical and
            declining status (within the meaning of section 305(b)) for
            certifications of plan status completed before January 1, 2021,
            unless such assumptions are clearly erroneous. For
            certifications of plan status completed after December 31,
            2020, a plan shall determine whether it is in critical or
            critical and declining status for purposes of eligibility for
            special financial assistance by using the assumptions that the
            plan used in its most recently completed certification of plan
            status before January 1, 2021, unless such assumptions
            (excluding the plan's interest rate) are unreasonable.
                ``(2) Amount of financial assistance.--In determining the
            amount of special financial assistance in its application, an
            eligible multiemployer plan shall--
                        ``(A) use the interest rate used by the plan in its
                    most recently completed certification of plan status
                    before January 1, 2021, provided that such interest
                    rate may not exceed the interest rate limit; and
                        ``(B) for other assumptions, use the assumptions
                    that the plan used in its most recently completed
                    certification of plan status before January 1, 2021,
                    unless such assumptions are unreasonable.
                ``(3) Interest rate limit.--The interest rate limit for
            purposes of this subsection is the rate specified in section
            303(h)(2)(C)(iii) (disregarding modifications made under clause
            (iv) of such section) for the month in which the application
            for special financial assistance is filed by the eligible
            multiemployer plan or the 3 preceding months, with such
            specified rate increased by 200 basis points.
                ``(4) Changes in assumptions.--If a plan determines that
            use of one or more prior assumptions is unreasonable, the plan
            may propose in its application to change such assumptions,
            provided that the plan discloses such changes in its
            application and describes why such assumptions are no longer
            reasonable. The corporation shall accept such changed
            assumptions unless it determines the changes are unreasonable,
            individually or in the aggregate. The plan may not propose a
            change to the interest rate otherwise required under this
            subsection for eligibility or financial assistance amount.
        ``(f) Application Deadline.--Any application by a plan for special
    financial assistance under this section shall be submitted to the
    corporation (and, in the case of a plan to which section 432(k)(1)(D)
    of the Internal Revenue Code of 1986 applies, to the Secretary of the
    Treasury) no later than December 31, 2025, and any revised application
    for special financial assistance shall be submitted no later than
    December 31, 2026.
        ``(g) Determinations on Applications.--A plan's application for
    special financial assistance under this section that is timely filed in
    accordance with the regulations or guidance issued under subsection (c)
    shall be deemed approved unless the corporation notifies the plan
    within 120 days of the filing of the application that the application
    is incomplete, any proposed change or assumption is unreasonable, or
    the plan is not eligible under this section. Such notice shall specify
    the reasons the plan is ineligible for special financial assistance,
    any proposed change or assumption is unreasonable, or information is
    needed to complete the application. If a plan is denied assistance
    under this subsection, the plan may submit a revised application under
    this section. Any revised application for special financial assistance
    submitted by a plan shall be deemed approved unless the corporation
    notifies the plan within 120 days of the filing of the revised
    application that the application is incomplete, any proposed change or
    assumption is unreasonable, or the plan is not eligible under this
    section. Special financial assistance issued by the corporation shall
    be effective on a date determined by the corporation, but no later than
    1 year after a plan's special financial assistance application is
    approved by the corporation or deemed approved. The corporation shall
    not pay any special financial assistance after September 30, 2030.
        ``(h) Manner of Payment.--The payment made by the corporation to an
    eligible multiemployer plan under this section shall be made as a
    single, lump sum payment.
        ``(i) Amount and Manner of Special Financial Assistance.--
                ``(1) In general.--Special financial assistance under this
            section shall be a transfer of funds in the amount necessary as
            demonstrated by the plan sponsor on the application for such
            special financial assistance, in accordance with the
            requirements described in subsection (j). Special financial
            assistance shall be paid to such plan as soon as practicable
            upon approval of the application by the corporation.
                ``(2) No cap.--Special financial assistance granted by the
            corporation under this section shall not be capped by the
            guarantee under 4022A.
        ``(j) Determination of Amount of Special Financial Assistance.--
                ``(1) In general.--The amount of financial assistance
            provided to a multiemployer plan eligible for financial
            assistance under this section shall be such amount required for
            the plan to pay all benefits due during the period beginning on
            the date of payment of the special financial assistance payment
            under this section and ending on the last day of the plan year
            ending in 2051, with no reduction in a participant's or
            beneficiary's accrued benefit as of the date of enactment of
            this section, except to the extent of a reduction in accordance
            with section 305(e)(8) adopted prior to the plan's application
            for special financial assistance under this section, and taking
            into account the reinstatement of benefits required under
            subsection (k).
                ``(2) Projections.--The funding projections for purposes of
            this section shall be performed on a deterministic basis.
        ``(k) Reinstatement of Suspended Benefits.--The Secretary, in
    coordination with the Secretary of the Treasury, shall ensure that an
    eligible multiemployer plan that receives special financial assistance
    under this section--
                ``(1) reinstates any benefits that were suspended under
            section 305(e)(9) or section 4245(a) in accordance with
            guidance issued by the Secretary of the Treasury pursuant to
            section 432(k)(1)(B) of the Internal Revenue Code of 1986,
            effective as of the first month in which the effective date for
            the special financial assistance occurs, for participants and
            beneficiaries as of such month; and
                ``(2) provides payments equal to the amount of benefits
            previously suspended under section 305(e)(9) or 4245(a) to any
            participants or beneficiaries in pay status as of the effective
            date of the special financial assistance, payable, as
            determined by the eligible multiemployer plan--
                        ``(A) as a lump sum within 3 months of such
                    effective date; or
                        ``(B) in equal monthly installments over a period
                    of 5 years, commencing within 3 months of such
                    effective date, with no adjustment for interest.
        ``(l) Restrictions on the Use of Special Financial Assistance.--
    Special financial assistance received under this section and any
    earnings thereon may be used by an eligible multiemployer plan to make
    benefit payments and pay plan expenses. Special financial assistance
    and any earnings on such assistance shall be segregated from other plan
    assets. Special financial assistance shall be invested by plans in
    investment-grade bonds or other investments as permitted by the
    corporation.
        ``(m) Conditions on Plans Receiving Special Financial Assistance.--
                ``(1) In general.--The corporation, in consultation with
            the Secretary of the Treasury, may impose, by regulation or
            other guidance, reasonable conditions on an eligible
            multiemployer plan that receives special financial assistance
            relating to increases in future accrual rates and any
            retroactive benefit improvements, allocation of plan assets,
            reductions in employer contribution rates, diversion of
            contributions to, and allocation of expenses to, other benefit
            plans, and withdrawal liability.
                ``(2) Limitation.--The corporation shall not impose
            conditions on an eligible multiemployer plan as a condition of,
            or following receipt of, special financial assistance under
            this section relating to--
                        ``(A) any prospective reduction in plan benefits
                    (including benefits that may be adjusted pursuant to
                    section 305(e)(8));
                        ``(B) plan governance, including selection of,
                    removal of, and terms of contracts with, trustees,
                    actuaries, investment managers, and other service
                    providers; or
                        ``(C) any funding rules relating to the plan
                    receiving special financial assistance under this
                    section.
                ``(3) Payment of premiums.--An eligible multiemployer plan
            receiving special financial assistance under this section shall
            continue to pay all premiums due under section 4007 for
            participants and beneficiaries in the plan.
                ``(4) Assistance not considered for certain purposes.--An
            eligible multiemployer plan that receives special financial
            assistance shall be deemed to be in critical status within the
            meaning of section 305(b)(2) until the last plan year ending in
            2051.
                ``(5) Insolvent plans.--An eligible multiemployer plan
            receiving special financial assistance under this section that
            subsequently becomes insolvent will be subject to the current
            rules and guarantee for insolvent plans.
                ``(6) Ineligibility for other assistance.--An eligible
            multiemployer plan that receives special financial assistance
            under this section is not eligible to apply for a new
            suspension of benefits under section 305(e)(9)(G).
        ``(n) Coordination With Secretary of the Treasury.--In prescribing
    the application process for eligible multiemployer plans to receive
    special financial assistance under this section and reviewing
    applications of such plans, the corporation shall coordinate with the
    Secretary of the Treasury in the following manner:
                ``(1) In the case of a plan which has suspended benefits
            under section 305(e)(9)--
                        ``(A) in determining whether to approve the
                    application, the corporation shall consult with the
                    Secretary of the Treasury regarding the plan's proposed
                    method of reinstating benefits, as described in the
                    plan's application and in accordance with guidance
                    issued by the Secretary of the Treasury, and
                        ``(B) the corporation shall consult with the
                    Secretary of the Treasury regarding the amount of
                    special financial assistance needed based on the
                    projected funded status of the plan as of the last day
                    of the plan year ending in 2051, whether the plan
                    proposes to repay benefits over 5 years or as a lump
                    sum, as required by subsection (k)(2), and any other
                    relevant factors, as determined by the corporation in
                    consultation with the Secretary of the Treasury, to
                    ensure the amount of assistance is sufficient to meet
                    such requirement and is sufficient to pay benefits as
                    required in subsection (j)(1).
                ``(2) In the case of any plan which proposes in its
            application to change the assumptions used, as provided in
            subsection (e)(4), the corporation shall consult with the
            Secretary of the Treasury regarding such proposed change in
            assumptions.
                ``(3) If the corporation specifies in regulations or
            guidance that temporary priority consideration is available for
            plans which are insolvent within the meaning of section 418E of
            the Internal Revenue Code of 1986 or likely to become so
            insolvent or for plans which have suspended benefits under
            section 305(e)(9), or that availability is otherwise based on
            the funded status of the plan under section 305, as permitted
            by subsection (d), the corporation shall consult with the
            Secretary of the Treasury regarding any granting of priority
            consideration to such plans.''.
        (c) Premium Rate Increase.--Section 4006(a)(3) of the Employee
    Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)(3)) is
    amended--
                (1) in subparagraph (A)--
                        (A) in clause (vi)--
                                (i) by inserting ``, and before January 1,
                            2031'' after ``December 31, 2014,''; and
                                (ii) by striking ``or'' at the end;
                        (B) in clause (vii)--
                                (i) by moving the margin 2 ems to the left;
                            and
                                (ii) in subclause (II), by striking the
                            period and inserting ``, or''; and
                        (C) by adding at the end the following:
                ``(viii) in the case of a multiemployer plan, for plan
            years beginning after December 31, 2030, $52 for each
            individual who is a participant in such plan during the
            applicable plan year.''; and
                (2) by adding at the end the following:
        ``(N) For each plan year beginning in a calendar year after 2031,
    there shall be substituted for the dollar amount specified in clause
    (viii) of subparagraph (A) an amount equal to the greater of--
                ``(i) the product derived by multiplying such dollar amount
            by the ratio of--
                        ``(I) the national average wage index (as defined
                    in section 209(k)(1) of the Social Security Act) for
                    the first of the 2 calendar years preceding the
                    calendar year in which such plan year begins, to
                        ``(II) the national average wage index (as so
                    defined) for 2029; and
                ``(ii) such dollar amount for plan years beginning in the
            preceding calendar year.
            If the amount determined under this subparagraph is not a
            multiple of $1, such product shall be rounded to the nearest
            multiple of $1.''.
        (d) Amendments to Internal Revenue Code of 1986.--
                (1) In general.--Section 432(a) of the Internal Revenue
            Code of 1986 is amended--
                        (A) by striking ``and'' at the end of paragraph
                    (2)(B),
                        (B) by striking the period at the end of paragraph
                    (3)(B) and inserting ``, and'', and
                        (C) by adding at the end the following new
                    paragraph:
                ``(4) if the plan is an eligible multiemployer plan which
            is applying for or receiving special financial assistance under
            section 4262 of the Employee Retirement Income Security Act of
            1974, the requirements of subsection (k) shall apply to the
            plan.''.
                (2) Plans receiving special financial assistance to be in
            critical status.--Section 432(b) of the Internal Revenue Code
            of 1986 is amended by adding at the end the following new
            paragraph:
                ``(7) Plans receiving special financial assistance.--If an
            eligible multiemployer plan receiving special financial
            assistance under section 4262 of the Employee Retirement Income
            Security Act of 1974 meets the requirements of subsection
            (k)(2), notwithstanding the preceding paragraphs of this
            subsection, the plan shall be deemed to be in critical status
            for plan years beginning with the plan year in which the
            effective date for such assistance occurs and ending with the
            last plan year ending in 2051.''.
                (3) Rules relating to eligible multiemployer plans.--
            Section 432 of the Internal Revenue Code of 1986 is amended by
            adding at the end the following new subsection:
        ``(k) Rules Relating to Eligible Multiemployer Plans.--
                ``(1) Plans applying for special financial assistance.--In
            the case of an eligible multiemployer plan which applies for
            special financial assistance under section 4262 of such Act--
                        ``(A) In general.--Such application shall be
                    submitted in accordance with the requirements of such
                    section, including any guidance issued thereunder by
                    the Pension Benefit Guaranty Corporation.
                        ``(B) Reinstatement of suspended benefits.--In the
                    case of a plan for which a suspension of benefits has
                    been approved under subsection (e)(9), the application
                    shall describe the manner in which suspended benefits
                    will be reinstated in accordance with paragraph (2)(A)
                    and guidance issued by the Secretary if the plan
                    receives special financial assistance.
                        ``(C) Amount of financial assistance.--
                                ``(i) In general.--In determining the
                            amount of special financial assistance to be
                            specified in its application, an eligible
                            multiemployer plan shall--
                                        ``(I) use the interest rate used by
                                    the plan in its most recently completed
                                    certification of plan status before
                                    January 1, 2021, provided that such
                                    interest rate does not exceed the
                                    interest rate limit, and
                                        ``(II) for other assumptions, use
                                    the assumptions that the plan used in
                                    its most recently completed
                                    certification of plan status before
                                    January 1, 2021, unless such
                                    assumptions are unreasonable.
                                ``(ii) Interest rate limit.--For purposes
                            of clause (i), the interest rate limit is the
                            rate specified in section 430(h)(2)(C)(iii)
                            (disregarding modifications made under clause
                            (iv) of such section) for the month in which
                            the application for special financial
                            assistance is filed by the eligible
                            multiemployer plan or the 3 preceding months,
                            with such specified rate increased by 200 basis
                            points.
                                ``(iii) Changes in assumptions.--If a plan
                            determines that use of one or more prior
                            assumptions is unreasonable, the plan may
                            propose in its application to change such
                            assumptions, provided that the plan discloses
                            such changes in its application and describes
                            why such assumptions are no longer reasonable.
                            The plan may not propose a change to the
                            interest rate otherwise required under this
                            subsection for eligibility or financial
                            assistance amount.
                        ``(D) Plans applying for priority consideration.--
                    In the case of a plan applying for special financial
                    assistance under rules providing for temporary priority
                    consideration, as provided in paragraph (4)(C), such
                    plan's application shall be submitted to the Secretary
                    in addition to the Pension Benefit Guaranty
                    Corporation.
                ``(2) Plans receiving special financial assistance.--In the
            case of an eligible multiemployer plan receiving special
            financial assistance under section 4262 of the Employee
            Retirement Income Security Act of 1974--
                        ``(A) Reinstatement of suspended benefits.--The
                    plan shall--
                                ``(i) reinstate any benefits that were
                            suspended under subsection (e)(9) or section
                            4245(a) of the Employee Retirement Income
                            Security Act of 1974, effective as of the first
                            month in which the effective date for the
                            special financial assistance occurs, for
                            participants and beneficiaries as of such
                            month, and
                                ``(ii) provide payments equal to the amount
                            of benefits previously suspended to any
                            participants or beneficiaries in pay status as
                            of the effective date of the special financial
                            assistance, payable, as determined by the
                            plan--
                                        ``(I) as a lump sum within 3 months
                                    of such effective date; or
                                        ``(II) in equal monthly
                                    installments over a period of 5 years,
                                    commencing within 3 months of such
                                    effective date, with no adjustment for
                                    interest.
                        ``(B) Restrictions on the use of special financial
                    assistance.--Special financial assistance received by
                    the plan may be used to make benefit payments and pay
                    plan expenses. Such assistance shall be segregated from
                    other plan assets, and shall be invested by the plan in
                    investment-grade bonds or other investments as
                    permitted by regulations or other guidance issued by
                    the Pension Benefit Guaranty Corporation.
                        ``(C) Conditions on plans receiving special
                    financial assistance.--
                                ``(i) In general.--The Pension Benefit
                            Guaranty Corporation, in consultation with the
                            Secretary, may impose, by regulation or other
                            guidance, reasonable conditions on an eligible
                            multiemployer plan receiving special financial
                            assistance relating to increases in future
                            accrual rates and any retroactive benefit
                            improvements, allocation of plan assets,
                            reductions in employer contribution rates,
                            diversion of contributions and allocation of
                            expenses to other benefit plans, and withdrawal
                            liability.
                                ``(ii) Limitation.--The Pension Benefit
                            Guaranty Corporation shall not impose
                            conditions on an eligible multiemployer plan as
                            a condition of, or following receipt of,
                            special financial assistance relating to--
                                        ``(I) any prospective reduction in
                                    plan benefits (including benefits that
                                    may be adjusted pursuant to subsection
                                    (e)(8)),
                                        ``(II) plan governance, including
                                    selection of, removal of, and terms of
                                    contracts with, trustees, actuaries,
                                    investment managers, and other service
                                    providers, or
                                        ``(III) any funding rules relating
                                    to the plan.
                        ``(D) Assistance disregarded for certain
                    purposes.--
                                ``(i) Funding standards.--Special financial
                            assistance received by the plan shall not be
                            taken into account for determining
                            contributions required under section 431.
                                ``(ii) Insolvent plans.--If the plan
                            becomes insolvent within the meaning of section
                            418E after receiving special financial
                            assistance, the plan shall be subject to all
                            rules applicable to insolvent plans.
                        ``(E) Ineligibility for suspension of benefits.--
                    The plan shall not be eligible to apply for a new
                    suspension of benefits under subsection (e)(9)(G).
                ``(3) Eligible multiemployer plan.--
                        ``(A) In general.--For purposes of this section, a
                    multiemployer plan is an eligible multiemployer plan
                    if--
                                ``(i) the plan is in critical and declining
                            status in any plan year beginning in 2020
                            through 2022,
                                ``(ii) a suspension of benefits has been
                            approved with respect to the plan under
                            subsection (e)(9) as of the date of the
                            enactment of this subsection;
                                ``(iii) in any plan year beginning in 2020
                            through 2022, the plan is certified by the plan
                            actuary to be in critical status, has a
                            modified funded percentage of less than 40
                            percent, and has a ratio of active to inactive
                            participants which is less than 2 to 3, or
                                ``(iv) the plan became insolvent within the
                            meaning of section 418E after December 16,
                            2014, and has remained so insolvent and has not
                            been terminated as of the date of enactment of
                            this subsection.
                        ``(B) Modified funded percentage.--For purposes of
                    subparagraph (A)(iii), the term `modified funded
                    percentage' means the percentage equal to a fraction
                    the numerator of which is current value of plan assets
                    (as defined in section 3(26) of the Employee Retirement
                    Income Security Act of 1974) and the denominator of
                    which is current liabilities (as defined in section
                    431(c)(6)(D)).
                ``(4) Coordination with pension benefit guaranty
            corporation.--In prescribing the application process for
            eligible multiemployer plans to receive special financial
            assistance under section 4262 of the Employee Retirement Income
            Security Act of 1974 and reviewing applications of such plans,
            the Pension Benefit Guaranty Corporation shall coordinate with
            the Secretary in the following manner:
                        ``(A) In the case of a plan which has suspended
                    benefits under subsection (e)(9)--
                                ``(i) in determining whether to approve the
                            application, such corporation shall consult
                            with the Secretary regarding the plan's
                            proposed method of reinstating benefits, as
                            described in the plan's application and in
                            accordance with guidance issued by the
                            Secretary, and
                                ``(ii) such corporation shall consult with
                            the Secretary regarding the amount of special
                            financial assistance needed based on the
                            projected funded status of the plan as of the
                            last day of the plan year ending in 2051,
                            whether the plan proposes to repay benefits
                            over 5 years or as a lump sum, as required by
                            paragraph (2)(A)(ii), and any other relevant
                            factors, as determined by such corporation in
                            consultation with the Secretary, to ensure the
                            amount of assistance is sufficient to meet such
                            requirement and is sufficient to pay benefits
                            as required in section 4262(j)(1) of such Act.
                        ``(B) In the case of any plan which proposes in its
                    application to change the assumptions used, as provided
                    in paragraph (1)(C)(iii), such corporation shall
                    consult with the Secretary regarding such proposed
                    change in assumptions.
                        ``(C) If such corporation specifies in regulations
                    or guidance that temporary priority consideration is
                    available for plans which are insolvent within the
                    meaning of section 418E or likely to become so
                    insolvent or for plans which have suspended benefits
                    under subsection (e)(9), or that availability is
                    otherwise based on the funded status of the plan under
                    this section, as permitted by section 4262(d) of such
                    Act, such corporation shall consult with the Secretary
                    regarding any granting of priority consideration to
                    such plans.''.

    SEC. 9705. EXTENDED AMORTIZATION FOR SINGLE EMPLOYER PLANS.

        (a) 15-year Amortization Under the Internal Revenue Code of 1986.--
    Section 430(c) of the Internal Revenue Code of 1986 is amended by
    adding at the end the following new paragraph:
                ``(8) 15-year amortization.--With respect to plan years
            beginning after December 31, 2021 (or, at the election of the
            plan sponsor, plan years beginning after December 31, 2018,
            December 31, 2019, or December 31, 2020)--
                        ``(A) the shortfall amortization bases for all plan
                    years preceding the first plan year beginning after
                    December 31, 2021 (or after whichever earlier date is
                    elected pursuant to this paragraph), and all shortfall
                    amortization installments determined with respect to
                    such bases, shall be reduced to zero, and
                        ``(B) subparagraphs (A) and (B) of paragraph (2)
                    shall each be applied by substituting `15-plan-year
                    period' for `7-plan-year period'.''.
        (b) 15-year Amortization Under the Employee Retirement Income
    Security Act of 1974.--Section 303(c) of the Employee Retirement Income
    Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding at the
    end the following new paragraph:
                ``(8) 15-year amortization.--With respect to plan years
            beginning after December 31, 2021 (or, at the election of the
            plan sponsor, plan years beginning after December 31, 2018,
            December 31, 2019, or December 31, 2020)--
                        ``(A) the shortfall amortization bases for all plan
                    years preceding the first plan year beginning after
                    December 31, 2021 (or after whichever earlier date is
                    elected pursuant to this paragraph), and all shortfall
                    amortization installments determined with respect to
                    such bases, shall be reduced to zero, and
                        ``(B) subparagraphs (A) and (B) of paragraph (2)
                    shall each be applied by substituting `15-plan-year
                    period' for `7-plan-year period'.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to plan years beginning after December 31, 2018.

    SEC. 9706. EXTENSION OF PENSION FUNDING STABILIZATION PERCENTAGES FOR
                  SINGLE EMPLOYER PLANS.

        (a) Amendment to Internal Revenue Code of 1986.--
                (1) In general.--The table contained in subclause (II) of
            section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986
            is amended to read as follows:

    ------------------------------------------------------------------------
                                                        The          The
                                                     applicable   applicable
              ``If the calendar year is:              minimum      maximum
                                                     percentage   percentage
                                                        is:          is:
    ------------------------------------------------------------------------
    Any year in the period starting in 2012 and             90%         110%
     ending in 2019...............................
    Any year in the period starting in 2020 and             95%         105%
     ending in 2025...............................
    2026..........................................          90%         110%
    2027..........................................          85%         115%
    2028..........................................          80%         120%
    2029..........................................          75%         125%
    After 2029....................................          70%     130%.''.
    ------------------------------------------------------------------------

                (2) Floor on 25-year averages.--Subclause (I) of section
            430(h)(2)(C)(iv) of such Code is amended by adding at the end
            the following: ``Notwithstanding anything in this subclause, if
            the average of the first, second, or third segment rate for any
            25-year period is less than 5 percent, such average shall be
            deemed to be 5 percent.''.
        (b) Amendments to Employee Retirement Income Security Act of
    1974.--
                (1) In general.--The table contained in subclause (II) of
            section 303(h)(2)(C)(iv) of the Employee Retirement Income
            Security Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)(II)) is
            amended to read as follows:

    ------------------------------------------------------------------------
                                                        The          The
                                                     applicable   applicable
              ``If the calendar year is:              minimum      maximum
                                                     percentage   percentage
                                                        is:          is:
    ------------------------------------------------------------------------
    Any year in the period starting in 2012 and             90%         110%
     ending in 2019...............................
    Any year in the period starting in 2020 and             95%         105%
     ending in 2025...............................
    2026..........................................          90%         110%
    2027..........................................          85%         115%
    2028..........................................          80%         120%
    2029..........................................          75%         125%
    After 2029....................................          70%     130%.''.
    ------------------------------------------------------------------------

                (2) Floor on 25-year averages.--Subclause (I) of section
            303(h)(2)(C)(iv) of such Act (29 U.S.C. 1083(h)(2)(C)(iv)(I))
            is amended by adding at the end the following:
            ``Notwithstanding anything in this subclause, if the average of
            the first, second, or third segment rate for any 25-year period
            is less than 5 percent, such average shall be deemed to be 5
            percent.''.
                (3) Conforming amendments.--
                        (A) In general.--Section 101(f)(2)(D) of such Act
                    (29 U.S.C. 1021(f)(2)(D)) is amended--
                                (i) in clause (i) by striking ``and the
                            Bipartisan Budget Act of 2015'' both places it
                            appears and inserting ``, the Bipartisan Budget
                            Act of 2015, and the American Rescue Plan Act
                            of 2021'', and
                                (ii) in clause (ii) by striking ``2023''
                            and inserting ``2029''.
                        (B) Statements.--The Secretary of Labor shall
                    modify the statements required under subclauses (I) and
                    (II) of section 101(f)(2)(D)(i) of such Act to conform
                    to the amendments made by this section.
        (c) Effective Date.--
                (1) In general.--The amendments made by this section shall
            apply with respect to plan years beginning after December 31,
            2019.
                (2) Election not to apply.--A plan sponsor may elect not to
            have the amendments made by this section apply to any plan year
            beginning before January 1, 2022, either (as specified in the
            election)--
                        (A) for all purposes for which such amendments
                    apply, or
                        (B) solely for purposes of determining the adjusted
                    funding target attainment percentage under sections 436
                    of the Internal Revenue Code of 1986 and 206(g) of the
                    Employee Retirement Income Security Act of 1974 for
                    such plan year.
            A plan shall not be treated as failing to meet the requirements
            of sections 204(g) of such Act and 411(d)(6) of such Code
            solely by reason of an election under this paragraph.

    SEC. 9707. MODIFICATION OF SPECIAL RULES FOR MINIMUM FUNDING STANDARDS
                  FOR COMMUNITY NEWSPAPER PLANS.

        (a) Amendment to Internal Revenue Code of 1986.--Subsection (m) of
    section 430 of the Internal Revenue Code of 1986 is amended to read as
    follows:
        ``(m) Special Rules for Community Newspaper Plans.--
                ``(1) In general.--An eligible newspaper plan sponsor of a
            plan under which no participant has had the participant's
            accrued benefit increased (whether because of service or
            compensation) after April 2, 2019, may elect to have the
            alternative standards described in paragraph (4) apply to such
            plan.
                ``(2) Eligible newspaper plan sponsor.--The term `eligible
            newspaper plan sponsor' means the plan sponsor of--
                        ``(A) any community newspaper plan, or
                        ``(B) any other plan sponsored, as of April 2,
                    2019, by a member of the same controlled group of a
                    plan sponsor of a community newspaper plan if such
                    member is in the trade or business of publishing 1 or
                    more newspapers.
                ``(3) Election.--An election under paragraph (1) shall be
            made at such time and in such manner as prescribed by the
            Secretary. Such election, once made with respect to a plan
            year, shall apply to all subsequent plan years unless revoked
            with the consent of the Secretary.
                ``(4) Alternative minimum funding standards.--The
            alternative standards described in this paragraph are the
            following:
                        ``(A) Interest rates.--
                                ``(i) In general.--Notwithstanding
                            subsection (h)(2)(C) and except as provided in
                            clause (ii), the first, second, and third
                            segment rates in effect for any month for
                            purposes of this section shall be 8 percent.
                                ``(ii) New benefit accruals.--
                            Notwithstanding subsection (h)(2), for purposes
                            of determining the funding target and normal
                            cost of a plan for any plan year, the present
                            value of any benefits accrued or earned under
                            the plan for a plan year with respect to which
                            an election under paragraph (1) is in effect
                            shall be determined on the basis of the United
                            States Treasury obligation yield curve for the
                            day that is the valuation date of such plan for
                            such plan year.
                                ``(iii) United states treasury obligation
                            yield curve.--For purposes of this subsection,
                            the term `United States Treasury obligation
                            yield curve' means, with respect to any day, a
                            yield curve which shall be prescribed by the
                            Secretary for such day on interest-bearing
                            obligations of the United States.
                        ``(B) Shortfall amortization base.--
                                ``(i) Previous shortfall amortization
                            bases.--The shortfall amortization bases
                            determined under subsection (c)(3) for all plan
                            years preceding the first plan year to which
                            the election under paragraph (1) applies (and
                            all shortfall amortization installments
                            determined with respect to such bases) shall be
                            reduced to zero under rules similar to the
                            rules of subsection (c)(6).
                                ``(ii) New shortfall amortization base.--
                            Notwithstanding subsection (c)(3), the
                            shortfall amortization base for the first plan
                            year to which the election under paragraph (1)
                            applies shall be the funding shortfall of such
                            plan for such plan year (determined using the
                            interest rates as modified under subparagraph
                            (A)).
                        ``(C) Determination of shortfall amortization
                    installments.--
                                ``(i) 30-year period.--Subparagraphs (A)
                            and (B) of subsection (c)(2) shall be applied
                            by substituting `30-plan-year' for `7-plan-
                            year' each place it appears.
                                ``(ii) No special election.--The election
                            under subparagraph (D) of subsection (c)(2)
                            shall not apply to any plan year to which the
                            election under paragraph (1) applies.
                        ``(D) Exemption from at-risk treatment.--Subsection
                    (i) shall not apply.
                ``(5) Community newspaper plan.--For purposes of this
            subsection--
                        ``(A) In general.--The term `community newspaper
                    plan' means any plan to which this section applies
                    maintained as of December 31, 2018, by an employer
                    which--
                                ``(i) maintains the plan on behalf of
                            participants and beneficiaries with respect to
                            employment in the trade or business of
                            publishing 1 or more newspapers which were
                            published by the employer at any time during
                            the 11-year period ending on December 20, 2019,
                                ``(ii)(I) is not a company the stock of
                            which is publicly traded (on a stock exchange
                            or in an over-the-counter market), and is not
                            controlled, directly or indirectly, by such a
                            company, or
                                ``(II) is controlled, directly or
                            indirectly, during the entire 30-year period
                            ending on December 20, 2019, by individuals who
                            are members of the same family, and does not
                            publish or distribute a daily newspaper that is
                            carrier-distributed in printed form in more
                            than 5 States, and
                                ``(iii) is controlled, directly or
                            indirectly--
                                        ``(I) by 1 or more persons residing
                                    primarily in a State in which the
                                    community newspaper has been published
                                    on newsprint or carrier-distributed,
                                        ``(II) during the entire 30-year
                                    period ending on December 20, 2019, by
                                    individuals who are members of the same
                                    family,
                                        ``(III) by 1 or more trusts, the
                                    sole trustees of which are persons
                                    described in subclause (I) or (II), or
                                        ``(IV) by a combination of persons
                                    described in subclause (I), (II), or
                                    (III).
                        ``(B) Newspaper.--The term `newspaper' does not
                    include any newspaper (determined without regard to
                    this subparagraph) to which any of the following apply:
                                ``(i) Is not in general circulation.
                                ``(ii) Is published (on newsprint or
                            electronically) less frequently than 3 times
                            per week.
                                ``(iii) Has not ever been regularly
                            published on newsprint.
                                ``(iv) Does not have a bona fide list of
                            paid subscribers.
                        ``(C) Control.--A person shall be treated as
                    controlled by another person if such other person
                    possesses, directly or indirectly, the power to direct
                    or cause the direction and management of such person
                    (including the power to elect a majority of the members
                    of the board of directors of such person) through the
                    ownership of voting securities.
                ``(6) Controlled group.--For purposes of this subsection,
            the term `controlled group' means all persons treated as a
            single employer under subsection (b), (c), (m), or (o) of
            section 414 as of December 20, 2019.''.
        (b) Amendment to Employee Retirement Income Security Act of 1974.--
    Subsection (m) of section 303 of the Employee Retirement Income
    Security Act of 1974 (29 U.S.C. 1083(m)) is amended to read as follows:
        ``(m) Special Rules for Community Newspaper Plans.--
                ``(1) In general.--An eligible newspaper plan sponsor of a
            plan under which no participant has had the participant's
            accrued benefit increased (whether because of service or
            compensation) after April 2, 2019, may elect to have the
            alternative standards described in paragraph (4) apply to such
            plan.
                ``(2) Eligible newspaper plan sponsor.--The term `eligible
            newspaper plan sponsor' means the plan sponsor of--
                        ``(A) any community newspaper plan, or
                        ``(B) any other plan sponsored, as of April 2,
                    2019, by a member of the same controlled group of a
                    plan sponsor of a community newspaper plan if such
                    member is in the trade or business of publishing 1 or
                    more newspapers.
                ``(3) Election.--An election under paragraph (1) shall be
            made at such time and in such manner as prescribed by the
            Secretary of the Treasury. Such election, once made with
            respect to a plan year, shall apply to all subsequent plan
            years unless revoked with the consent of the Secretary of the
            Treasury.
                ``(4) Alternative minimum funding standards.--The
            alternative standards described in this paragraph are the
            following:
                        ``(A) Interest rates.--
                                ``(i) In general.--Notwithstanding
                            subsection (h)(2)(C) and except as provided in
                            clause (ii), the first, second, and third
                            segment rates in effect for any month for
                            purposes of this section shall be 8 percent.
                                ``(ii) New benefit accruals.--
                            Notwithstanding subsection (h)(2), for purposes
                            of determining the funding target and normal
                            cost of a plan for any plan year, the present
                            value of any benefits accrued or earned under
                            the plan for a plan year with respect to which
                            an election under paragraph (1) is in effect
                            shall be determined on the basis of the United
                            States Treasury obligation yield curve for the
                            day that is the valuation date of such plan for
                            such plan year.
                                ``(iii) United states treasury obligation
                            yield curve.--For purposes of this subsection,
                            the term `United States Treasury obligation
                            yield curve' means, with respect to any day, a
                            yield curve which shall be prescribed by the
                            Secretary of the Treasury for such day on
                            interest-bearing obligations of the United
                            States.
                        ``(B) Shortfall amortization base.--
                                ``(i) Previous shortfall amortization
                            bases.--The shortfall amortization bases
                            determined under subsection (c)(3) for all plan
                            years preceding the first plan year to which
                            the election under paragraph (1) applies (and
                            all shortfall amortization installments
                            determined with respect to such bases) shall be
                            reduced to zero under rules similar to the
                            rules of subsection (c)(6).
                                ``(ii) New shortfall amortization base.--
                            Notwithstanding subsection (c)(3), the
                            shortfall amortization base for the first plan
                            year to which the election under paragraph (1)
                            applies shall be the funding shortfall of such
                            plan for such plan year (determined using the
                            interest rates as modified under subparagraph
                            (A)).
                        ``(C) Determination of shortfall amortization
                    installments.--
                                ``(i) 30-year period.--Subparagraphs (A)
                            and (B) of subsection (c)(2) shall be applied
                            by substituting `30-plan-year' for `7-plan-
                            year' each place it appears.
                                ``(ii) No special election.--The election
                            under subparagraph (D) of subsection (c)(2)
                            shall not apply to any plan year to which the
                            election under paragraph (1) applies.
                        ``(D) Exemption from at-risk treatment.--Subsection
                    (i) shall not apply.
                ``(5) Community newspaper plan.--For purposes of this
            subsection--
                        ``(A) In general.--The term `community newspaper
                    plan' means a plan to which this section applies
                    maintained as of December 31, 2018, by an employer
                    which--
                                ``(i) maintains the plan on behalf of
                            participants and beneficiaries with respect to
                            employment in the trade or business of
                            publishing 1 or more newspapers which were
                            published by the employer at any time during
                            the 11-year period ending on December 20, 2019,
                                ``(ii)(I) is not a company the stock of
                            which is publicly traded (on a stock exchange
                            or in an over-the-counter market), and is not
                            controlled, directly or indirectly, by such a
                            company, or
                                ``(II) is controlled, directly, or
                            indirectly, during the entire 30-year period
                            ending on December 20, 2019, by individuals who
                            are members of the same family, and does not
                            publish or distribute a daily newspaper that is
                            carrier-distributed in printed form in more
                            than 5 States, and
                                ``(iii) is controlled, directly, or
                            indirectly--
                                        ``(I) by 1 or more persons residing
                                    primarily in a State in which the
                                    community newspaper has been published
                                    on newsprint or carrier-distributed,
                                        ``(II) during the entire 30-year
                                    period ending on December 20, 2019, by
                                    individuals who are members of the same
                                    family,
                                        ``(III) by 1 or more trusts, the
                                    sole trustees of which are persons
                                    described in subclause (I) or (II), or
                                        ``(IV) by a combination of persons
                                    described in subclause (I), (II), or
                                    (III).
                        ``(B) Newspaper.--The term `newspaper' does not
                    include any newspaper (determined without regard to
                    this subparagraph) to which any of the following apply:
                                ``(i) Is not in general circulation.
                                ``(ii) Is published (on newsprint or
                            electronically) less frequently than 3 times
                            per week.
                                ``(iii) Has not ever been regularly
                            published on newsprint.
                                ``(iv) Does not have a bona fide list of
                            paid subscribers.
                        ``(C) Control.--A person shall be treated as
                    controlled by another person if such other person
                    possesses, directly or indirectly, the power to direct
                    or cause the direction and management of such person
                    (including the power to elect a majority of the members
                    of the board of directors of such person) through the
                    ownership of voting securities.
                ``(6) Controlled group.--For purposes of this subsection,
            the term `controlled group' means all persons treated as a
            single employer under subsection (b), (c), (m), or (o) of
            section 414 of the Internal Revenue Code of 1986 as of December
            20, 2019.
                ``(7) Effect on premium rate calculation.--In the case of a
            plan for which an election is made to apply the alternative
            standards described in paragraph (3), the additional premium
            under section 4006(a)(3)(E) shall be determined as if such
            election had not been made.''.
        (c) Effective Date.--The amendments made by this section shall
    apply to plan years ending after December 31, 2017.

    SEC. 9708. EXPANSION OF LIMITATION ON EXCESSIVE EMPLOYEE REMUNERATION.

        Paragraph (3) of section 162(m) of the Internal Revenue Code of
    1986 is amended--
                (1) by redesignating subparagraph (C) as subparagraph (D),
                (2) by striking ``or'' at the end of subparagraph (B),
                (3) by inserting after subparagraph (B) the following new
            subparagraph:
                        ``(C) in the case of taxable years beginning after
                    December 31, 2026, such employee is among the 5 highest
                    compensated employees for the taxable year other than
                    any individual described in subparagraph (A) or (B),
                    or'', and
                (4) by striking ``employee'' in subparagraph (D), as so
            redesignated, and inserting ``employee described in
            subparagraph (A) or (B)''.

                       Subtitle I--Child Care for Workers

    SEC. 9801. CHILD CARE ASSISTANCE.

        (a) Appropriation.--
                (1) In general.--Section 418(a)(3) of the Social Security
            Act (42 U.S.C. 618(a)(3)) is amended to read as follows:
                ``(3) Appropriation.--For grants under this section, there
            are appropriated $3,550,000,000 for each fiscal year, of
            which--
                        ``(A) $3,375,000,000 shall be available for grants
                    to States;
                        ``(B) $100,000,000 shall be available for grants to
                    Indian tribes and tribal organizations; and
                        ``(C) $75,000,000 shall be available for grants to
                    territories.''.
                (2) Conforming amendment.--Section 418(a)(2)(A) of such Act
            (42 U.S.C. 618(a)(2)(A)) is amended by striking ``paragraph
            (3), and remaining after the reservation described in paragraph
            (4) and'' and inserting ``paragraph (3)(A),''.
        (b) Modification of State Match Requirement for Funding Increases
    in Fiscal Years 2021 and 2022.--With respect to the amounts made
    available by section 418(a)(3) of the Social Security Act for each of
    fiscal years 2021 and 2022, section 418(a)(2)(C) of such Act shall be
    applied and administered with respect to any State that is entitled to
    receive the entire amount that would be allotted to the State under
    section 418(a)(2)(B) of such Act for the fiscal year in the manner
    authorized for fiscal year 2020, as if the Federal medical assistance
    percentage for the State for the fiscal year were 100 percent.
        (c) Funding for the Territories.--Section 418(a)(4) of such Act (42
    U.S.C. 618(a)(4)) is amended to read as follows:
                ``(4) Territories.--
                        ``(A) Grants.--The Secretary shall use the amounts
                    made available by paragraph (3)(C) to make grants to
                    the territories under this paragraph.
                        ``(B) Allotments.--The amount described in
                    subparagraph (A) shall be allotted among the
                    territories in proportion to their respective needs.
                        ``(C) Redistribution.--The 1st sentence of clause
                    (i) and clause (ii) of paragraph (2)(D) shall apply
                    with respect to the amounts allotted to the territories
                    under this paragraph, except that the 2nd sentence of
                    paragraph (2)(D) shall not apply and the amounts
                    allotted to the territories that are available for
                    redistribution for a fiscal year shall be redistributed
                    to each territory that applies for the additional
                    amounts, to the extent that the Secretary determines
                    that the territory will be able to use the additional
                    amounts to provide child care assistance, in an amount
                    that bears the same ratio to the amount so available
                    for redistribution as the amount allotted to the
                    territory for the fiscal year bears to the total amount
                    allotted to all the territories receiving redistributed
                    funds under this paragraph for the fiscal year.
                        ``(D) Inapplicability of payment limitation.--
                    Section 1108(a) shall not apply with respect to any
                    amount paid under this paragraph.
                        ``(E) Territory.--In this paragraph, the term
                    `territory' means the Commonwealth of Puerto Rico, the
                    United States Virgin Islands, Guam, American Samoa, and
                    the Commonwealth of the Northern Mariana Islands.''.

                              Subtitle J--Medicaid

    SEC. 9811. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION
                  AND TREATMENT UNDER MEDICAID.

        (a) Coverage.--
                (1) In general.--Section 1905(a)(4) of the Social Security
            Act (42 U.S.C. 1396d(a)(4)) is amended by striking the
            semicolon at the end and inserting ``; and (E) during the
            period beginning on the date of the enactment of the American
            Rescue Plan Act of 2021 and ending on the last day of the first
            calendar quarter that begins one year after the last day of the
            emergency period described in section 1135(g)(1)(B), a COVID-19
            vaccine and administration of the vaccine; and (F) during the
            period beginning on the date of the enactment of the American
            Rescue Plan Act of 2021 and ending on the last day of the first
            calendar quarter that begins one year after the last day of the
            emergency period described in section 1135(g)(1)(B), testing
            and treatments for COVID-19, including specialized equipment
            and therapies (including preventive therapies), and, without
            regard to the requirements of section 1902(a)(10)(B) (relating
            to comparability), in the case of an individual who is
            diagnosed with or presumed to have COVID-19, during the period
            such individual has (or is presumed to have) COVID-19, the
            treatment of a condition that may seriously complicate the
            treatment of COVID-19, if otherwise covered under the State
            plan (or waiver of such plan);''.
                (2) Making covid-19 vaccine available to additional
            eligibility groups and treatment available to certain
            uninsured.--Section 1902(a)(10) of such Act (42 U.S.C.
            1396a(a)(10)) is amended in the matter following subparagraph
            (G)--
                        (A) by striking ``and to other conditions which may
                    complicate pregnancy, (VIII)'' and inserting ``,
                    medical assistance for services related to other
                    conditions which may complicate pregnancy, and medical
                    assistance for vaccines described in section
                    1905(a)(4)(E) and the administration of such vaccines
                    during the period described in such section, (VIII)'';
                        (B) by inserting ``and medical assistance for
                    vaccines described in section 1905(a)(4)(E) and the
                    administration of such vaccines during the period
                    described in such section'' after ``(described in
                    subsection (z)(2))'';
                        (C) by inserting ``and medical assistance for
                    vaccines described in section 1905(a)(4)(E) and the
                    administration of such vaccines during the period
                    described in such section'' after ``described in
                    subsection (k)(1)'';
                        (D) by inserting ``and medical assistance for
                    vaccines described in section 1905(a)(4)(E) and the
                    administration of such vaccines during the period
                    described in such section'' after ``family planning
                    setting'';
                        (E) by striking ``and any visit described in
                    section 1916(a)(2)(G) that is furnished during any such
                    portion'' and inserting ``, any service described in
                    section 1916(a)(2)(G) that is furnished during any such
                    portion, any vaccine described in section 1905(a)(4)(E)
                    (and the administration of such vaccine) that is
                    furnished during any such portion, and testing and
                    treatments for COVID-19, including specialized
                    equipment and therapies (including preventive
                    therapies), and, in the case of an individual who is
                    diagnosed with or presumed to have COVID-19, during the
                    period such individual has (or is presumed to have)
                    COVID-19, the treatment of a condition that may
                    seriously complicate the treatment of COVID-19, if
                    otherwise covered under the State plan (or waiver of
                    such plan)''; and
                        (F) by striking the semicolon at the end and
                    inserting ``, and (XIX) medical assistance shall be
                    made available during the period described in section
                    1905(a)(4)(E) for vaccines described in such section
                    and the administration of such vaccines, for any
                    individual who is eligible for and receiving medical
                    assistance under the State plan or under a waiver of
                    such plan (other than an individual who is eligible for
                    medical assistance consisting only of payment of
                    premiums pursuant to subparagraph (E) or (F) or section
                    1933), notwithstanding any provision of this title or
                    waiver under section 1115 impacting such individual's
                    eligibility for medical assistance under such plan or
                    waiver to coverage for a limited type of benefits and
                    services that would not otherwise include coverage of a
                    COVID-19 vaccine and its administration;''.
                (3) Prohibition of cost sharing.--
                        (A) In general.--Subsections (a)(2) and (b)(2) of
                    section 1916 of the Social Security Act (42 U.S.C.
                    1396o) are each amended--
                                (i) in subparagraph (F), by striking ``or''
                            at the end;
                                (ii) in subparagraph (G), by striking ``;
                            and''; and
                                (iii) by adding at the end the following
                            subparagraphs:
                        ``(H) during the period beginning on the date of
                    the enactment of this subparagraph and ending on the
                    last day of the first calendar quarter that begins one
                    year after the last day of the emergency period
                    described in section 1135(g)(1)(B), a COVID-19 vaccine
                    and the administration of such vaccine (for any
                    individual eligible for medical assistance for such
                    vaccine (and administration)); or
                        ``(I) during the period beginning on the date of
                    the enactment of this subparagraph and ending on the
                    last day of the first calendar quarter that begins one
                    year after the last day of the emergency period
                    described in section 1135(g)(1)(B), testing and
                    treatments for COVID-19, including specialized
                    equipment and therapies (including preventive
                    therapies), and, in the case of an individual who is
                    diagnosed with or presumed to have COVID-19, during the
                    period during which such individual has (or is presumed
                    to have) COVID-19, the treatment of a condition that
                    may seriously complicate the treatment of COVID-19, if
                    otherwise covered under the State plan (or waiver of
                    such plan); and''.
                        (B) Application to alternative cost sharing.--
                    Section 1916A(b)(3)(B) of the Social Security Act (42
                    U.S.C. 1396o-1(b)(3)(B)) is amended--
                                (i) in clause (xi), by striking ``any
                            visit'' and inserting ``any service''; and
                                (ii) by adding at the end the following
                            clauses:
                                ``(xii) During the period beginning on the
                            date of the enactment of this clause and ending
                            on the last day of the first calendar quarter
                            that begins one year after the last day of the
                            emergency period described in section
                            1135(g)(1)(B), a COVID-19 vaccine and the
                            administration of such vaccine (for any
                            individual eligible for medical assistance for
                            such vaccine (and administration)).
                                ``(xiii) During the period beginning on the
                            date of the enactment of this clause and ending
                            on the last day of the first calendar quarter
                            that begins one year after the last day of the
                            emergency period described in section
                            1135(g)(1)(B), testing and treatments for
                            COVID-19, including specialized equipment and
                            therapies (including preventive therapies),
                            and, in the case of an individual who is
                            diagnosed with or presumed to have COVID-19,
                            during the period during which such individual
                            has (or is presumed to have) COVID-19, the
                            treatment of a condition that may seriously
                            complicate the treatment of COVID-19, if
                            otherwise covered under the State plan (or
                            waiver of such plan).''.
                (4) Inclusion in the medicaid drug rebate program of
            covered outpatient drugs used for covid-19 treatment.--
                        (A) In general.--The requirements of section 1927
                    of the Social Security Act (42 U.S.C. 1396r-8) shall
                    apply to any drug or biological product to which
                    subparagraph (F) of section 1905(a)(4) of such Act, as
                    added by paragraph (1), applies or to which the
                    subclause (XVIII) in the matter following subparagraph
                    (G) of section 1902(a)(10) of such Act, as added by
                    paragraph (2), applies that is--
                                (i) furnished as medical assistance in
                            accordance with section 1902(a)(10)(A) of such
                            Act and such subparagraph (F) or subclause
                            (XVIII) and section 1902(a)(10)(A) of such Act,
                            as applicable, for the treatment, or
                            prevention, of COVID-19, as described in such
                            subparagraph or subclause, respectively; and
                                (ii) a covered outpatient drug (as defined
                            in section 1927(k) of such Act, except that, in
                            applying paragraph (2)(A) of such section to a
                            drug to which such subparagraph (F) or such
                            subclause (XVIII) applies, such drug shall be
                            deemed a prescribed drug for purposes of
                            section 1905(a)(12) of such Act).
                        (B) Conforming amendment.--Section 1927(d)(7) of
                    the Social Security Act (42 U.S.C. 1396r-8(d)(7)) is
                    amended by adding at the end the following new
                    subparagraph:
                        ``(E) Drugs and biological products to which
                    section 1905(a)(4)(F) and subclause (XVIII) in the
                    matter following subparagraph (G) of section
                    1902(a)(10) apply that are furnished as medical
                    assistance in accordance with such section or clause,
                    respectively, for the treatment or prevention, of
                    COVID-19, as described in such subparagraph or
                    subclause, respectively, and section 1902(a)(10)(A).''.
                (5) Alternative benefit plans.--Section 1937(b) of the
            Social Security Act (42 U.S.C. 1396u-7(b)) is amended by adding
            at the end the following new paragraph:
                ``(8) COVID-19 vaccines, testing, and treatment.--
            Notwithstanding the previous provisions of this section, a
            State may not provide for medical assistance through enrollment
            of an individual with benchmark coverage or benchmark-
            equivalent coverage under this section unless, during the
            period beginning on the date of the enactment of the American
            Rescue Plan Act of 2021 and ending on the last day of the first
            calendar quarter that begins one year after the last day of the
            emergency period described in section 1135(g)(1)(B), such
            coverage includes (and does not impose any deduction, cost
            sharing, or similar charge for)--
                        ``(A) COVID-19 vaccines and administration of the
                    vaccines; and
                        ``(B) testing and treatments for COVID-19,
                    including specialized equipment and therapies
                    (including preventive therapies), and, in the case of
                    such an individual who is diagnosed with or presumed to
                    have COVID-19, during the period such individual has
                    (or is presumed to have) COVID-19, the treatment of a
                    condition that may seriously complicate the treatment
                    of COVID-19, if otherwise covered under the State plan
                    (or waiver of such plan).''.
        (b) Temporary Increase in Federal Payments for Coverage and
    Administration of COVID-19 Vaccines.--Section 1905 of the Social
    Security Act (42 U.S.C. 1396d) is amended--
                (1) in subsection (b), by striking ``and (ff)'' and
            inserting ``(ff), and (hh)'';
                (2) in subsection (ff), in the matter preceding paragraph
            (1), by inserting ``, subject to subsection (hh)'' after ``or
            (z)(2)'' and
                (3) by adding at the end the following new subsection:
        ``(hh) Temporary Increased FMAP for Medical Assistance for Coverage
    and Administration of COVID-19 Vaccines.--
                ``(1) In general.--Notwithstanding any other provision of
            this title, during the period described in paragraph (2), the
            Federal medical assistance percentage for a State, with respect
            to amounts expended by the State for medical assistance for a
            vaccine described in subsection (a)(4)(E) (and the
            administration of such a vaccine), shall be equal to 100
            percent.
                ``(2) Period described.--The period described in this
            paragraph is the period that--
                        ``(A) begins on the first day of the first quarter
                    beginning after the date of the enactment of this
                    subsection; and
                        ``(B) ends on the last day of the first quarter
                    that begins one year after the last day of the
                    emergency period described in section 1135(g)(1)(B).
                ``(3) Exclusion of expenditures from territorial caps.--Any
            payment made to a territory for expenditures for medical
            assistance under subsection (a)(4)(E) that are subject to the
            Federal medical assistance percentage specified under paragraph
            (1) shall not be taken into account for purposes of applying
            payment limits under subsections (f) and (g) of section
            1108.''.

    SEC. 9812. MODIFICATIONS TO CERTAIN COVERAGE UNDER MEDICAID FOR
                  PREGNANT AND POSTPARTUM WOMEN.

        (a) State Option.--Section 1902(e) of the Social Security Act (42
    U.S.C. 1396a(e)) is amended by adding at the end the following new
    paragraph:
                ``(16) Extending certain coverage for pregnant and
            postpartum women.--
                        ``(A) In general.--At the option of the State, the
                    State plan (or waiver of such State plan) may provide,
                    that an individual who, while pregnant, is eligible for
                    and has received medical assistance under the State
                    plan approved under this title (or a waiver of such
                    plan) (including during a period of retroactive
                    eligibility under subsection (a)(34)) shall, in
                    addition to remaining eligible under paragraph (5) for
                    all pregnancy-related and postpartum medical assistance
                    available under the State plan (or waiver) through the
                    last day of the month in which the 60-day period
                    (beginning on the last day of her pregnancy) ends,
                    remain eligible under the State plan (or waiver) for
                    medical assistance for the period beginning on the
                    first day occurring after the end of such 60-day period
                    and ending on the last day of the month in which the
                    12-month period (beginning on the last day of her
                    pregnancy) ends.
                        ``(B) Full benefits during pregnancy and throughout
                    the 12-month postpartum period.--The medical assistance
                    provided for a pregnant or postpartum individual by a
                    State making an election under this paragraph, without
                    regard to the basis on which the individual is eligible
                    for medical assistance under the State plan (or
                    waiver), shall--
                                ``(i) include all items and services
                            covered under the State plan (or waiver) that
                            are not less in amount, duration, or scope, or
                            are determined by the Secretary to be
                            substantially equivalent, to the medical
                            assistance available for an individual
                            described in subsection (a)(10)(A)(i); and
                                ``(ii) be provided for the individual while
                            pregnant and during the 12-month period that
                            begins on the last day of the individual's
                            pregnancy and ends on the last day of the month
                            in which such 12-month period ends.
                        ``(C) Coverage under chip.--A State making an
                    election under this paragraph that covers under title
                    XXI child health assistance for targeted low-income
                    children who are pregnant or targeted low-income
                    pregnant women, as applicable, shall also make the
                    election under section 2107(e)(1)(J) of such title.''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    apply with respect to State elections made under paragraph (16) of
    section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as
    added by subsection (a), during the 5-year period beginning on the 1st
    day of the 1st fiscal year quarter that begins one year after the date
    of the enactment of this Act.

    SEC. 9813. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE
                  CRISIS INTERVENTION SERVICES.

        Title XIX of the Social Security Act is amended by adding after
    section 1946 (42 U.S.C. 1396w-5) the following new section:

    ``SEC. 1947. STATE OPTION TO PROVIDE QUALIFYING COMMUNITY-BASED MOBILE
                  CRISIS INTERVENTION SERVICES.

        ``(a) In General.--Notwithstanding section 1902(a)(1) (relating to
    Statewideness), section 1902(a)(10)(B) (relating to comparability),
    section 1902(a)(23)(A) (relating to freedom of choice of providers), or
    section 1902(a)(27) (relating to provider agreements), a State may,
    during the 5-year period beginning on the first day of the first fiscal
    year quarter that begins on or after the date that is 1 year after the
    date of the enactment of this section, provide medical assistance for
    qualifying community-based mobile crisis intervention services.
        ``(b) Qualifying Community-based Mobile Crisis Intervention
    Services Defined.--For purposes of this section, the term `qualifying
    community-based mobile crisis intervention services' means, with
    respect to a State, items and services for which medical assistance is
    available under the State plan under this title or a waiver of such
    plan, that are--
                ``(1) furnished to an individual otherwise eligible for
            medical assistance under the State plan (or waiver of such
            plan) who is--
                        ``(A) outside of a hospital or other facility
                    setting; and
                        ``(B) experiencing a mental health or substance use
                    disorder crisis;
                ``(2) furnished by a multidisciplinary mobile crisis team--
                        ``(A) that includes at least 1 behavioral health
                    care professional who is capable of conducting an
                    assessment of the individual, in accordance with the
                    professional's permitted scope of practice under State
                    law, and other professionals or paraprofessionals with
                    appropriate expertise in behavioral health or mental
                    health crisis response, including nurses, social
                    workers, peer support specialists, and others, as
                    designated by the State through a State plan amendment
                    (or waiver of such plan);
                        ``(B) whose members are trained in trauma-informed
                    care, de-escalation strategies, and harm reduction;
                        ``(C) that is able to respond in a timely manner
                    and, where appropriate, provide--
                                ``(i) screening and assessment;
                                ``(ii) stabilization and de-escalation; and
                                ``(iii) coordination with, and referrals
                            to, health, social, and other services and
                            supports as needed, and health services as
                            needed;
                        ``(D) that maintains relationships with relevant
                    community partners, including medical and behavioral
                    health providers, primary care providers, community
                    health centers, crisis respite centers, and managed
                    care organizations (if applicable); and
                        ``(E) that maintains the privacy and
                    confidentiality of patient information consistent with
                    Federal and State requirements; and
                ``(3) available 24 hours per day, every day of the year.
        ``(c) Payments.--Notwithstanding section 1905(b) or 1905(ff) and
    subject to subsections (y) and (z) of section 1905, during each of the
    first 12 fiscal quarters occurring during the period described in
    subsection (a) that a State meets the requirements described in
    subsection (d), the Federal medical assistance percentage applicable to
    amounts expended by the State for medical assistance for qualifying
    community-based mobile crisis intervention services furnished during
    such quarter shall be equal to 85 percent. In no case shall the
    application of the previous sentence result in the Federal medical
    assistance percentage applicable to amounts expended by a State for
    medical assistance for such qualifying community-based mobile crisis
    intervention services furnished during a quarter being less than the
    Federal medical assistance percentage that would apply to such amounts
    expended by the State for such services furnished during such quarter
    without application of the previous sentence.
        ``(d) Requirements.--The requirements described in this subsection
    are the following:
                ``(1) The State demonstrates, to the satisfaction of the
            Secretary that it will be able to support the provision of
            qualifying community-based mobile crisis intervention services
            that meet the conditions specified in subsection (b).
                ``(2) The State provides assurances satisfactory to the
            Secretary that--
                        ``(A) any additional Federal funds received by the
                    State for qualifying community-based mobile crisis
                    intervention services provided under this section that
                    are attributable to the increased Federal medical
                    assistance percentage under subection (c) will be used
                    to supplement, and not supplant, the level of State
                    funds expended for such services for the fiscal year
                    preceding the first fiscal quarter occurring during the
                    period described in subsection (a);
                        ``(B) if the State made qualifying community-based
                    mobile crisis intervention services available in a
                    region of the State in such fiscal year, the State will
                    continue to make such services available in such region
                    under this section during each month occurring during
                    the period described in subsection (a) for which the
                    Federal medical assistance percentage under subsection
                    (c) is applicable with respect to the State.
        ``(e) Funding for State Planning Grants.--There is appropriated,
    out of any funds in the Treasury not otherwise appropriated,
    $15,000,000 to the Secretary for purposes of implementing,
    administering, and making planning grants to States as soon as
    practicable for purposes of developing a State plan amendment or
    section 1115, 1915(b), or 1915(c) waiver request (or an amendment to
    such a waiver) to provide qualifying community-based mobile crisis
    intervention services under this section, to remain available until
    expended.''.

    SEC. 9814. TEMPORARY INCREASE IN FMAP FOR MEDICAL ASSISTANCE UNDER
                  STATE MEDICAID PLANS WHICH BEGIN TO EXPEND AMOUNTS FOR
                  CERTAIN MANDATORY INDIVIDUALS.

        Section 1905 of the Social Security Act (42 U.S.C. 1396d), as
    amended by section 9811 of this subtitle, is further amended--
                (1) in subsection (b), in the first sentence, by striking
            ``and (hh)'' and inserting ``(hh), and (ii)'';
                (2) in subsection (ff), by striking ``subject to subsection
            (hh)'' and inserting ``subject to subsections (hh) and (ii)'';
            and
                (3) by adding at the end the following new subsection:
        ``(ii) Temporary Increase in FMAP for Medical Assistance Under
    State Medicaid Plans Which Begin to Expend Amounts for Certain
    Mandatory Individuals.--
                ``(1) In general.--For each quarter occurring during the 8-
            quarter period beginning with the first calendar quarter during
            which a qualifying State (as defined in paragraph (3)) expends
            amounts for all individuals described in section
            1902(a)(10)(A)(i)(VIII) under the State plan (or waiver of such
            plan), the Federal medical assistance percentage determined
            under subsection (b) for such State shall, after application of
            any increase, if applicable, under section 6008 of the Families
            First Coronavirus Response Act, be increased by 5 percentage
            points, except for any quarter (and each subsequent quarter)
            during such period during which the State ceases to provide
            medical assistance to any such individual under the State plan
            (or waiver of such plan).
                ``(2) Special application rules.--Any increase described in
            paragraph (1) (or payment made for expenditures on medical
            assistance that are subject to such increase)--
                        ``(A) shall not apply with respect to
                    disproportionate share hospital payments described in
                    section 1923;
                        ``(B) shall not be taken into account in
                    calculating the enhanced FMAP of a State under section
                    2105;
                        ``(C) shall not be taken into account for purposes
                    of part A, D, or E of title IV; and
                        ``(D) shall not be taken into account for purposes
                    of applying payment limits under subsections (f) and
                    (g) of section 1108.
                ``(3) Definition.--For purposes of this subsection, the
            term `qualifying State' means a State which has not expended
            amounts for all individuals described in section
            1902(a)(10)(A)(i)(VIII) before the date of the enactment of
            this subsection.''.

    SEC. 9815. EXTENSION OF 100 PERCENT FEDERAL MEDICAL ASSISTANCE
                  PERCENTAGE TO URBAN INDIAN HEALTH ORGANIZATIONS AND
                  NATIVE HAWAIIAN HEALTH CARE SYSTEMS.

        Section 1905(b) of the Social Security Act (42 U.S.C. 1396d(b)) is
    amended by inserting after ``(as defined in section 4 of the Indian
    Health Care Improvement Act)'' the following: ``; for the 8 fiscal year
    quarters beginning with the first fiscal year quarter beginning after
    the date of the enactment of the American Rescue Plan Act of 2021, the
    Federal medical assistance percentage shall also be 100 per centum with
    respect to amounts expended as medical assistance for services which
    are received through an Urban Indian organization (as defined in
    paragraph (29) of section 4 of the Indian Health Care Improvement Act)
    that has a grant or contract with the Indian Health Service under title
    V of such Act; and, for such 8 fiscal year quarters, the Federal
    medical assistance percentage shall also be 100 per centum with respect
    to amounts expended as medical assistance for services which are
    received through a Native Hawaiian Health Center (as defined in section
    12(4) of the Native Hawaiian Health Care Improvement Act) or a
    qualified entity (as defined in section 6(b) of such Act) that has a
    grant or contract with the Papa Ola Lokahi under section 8 of such
    Act''.

    SEC. 9816. SUNSET OF LIMIT ON MAXIMUM REBATE AMOUNT FOR SINGLE SOURCE
                  DRUGS AND INNOVATOR MULTIPLE SOURCE DRUGS.

        Section 1927(c)(2)(D) of the Social Security Act (42 U.S.C. 1396r-
    8(c)(2)(D)) is amended by inserting after ``December 31, 2009,'' the
    following: ``and before January 1, 2024,''.

    SEC. 9817. ADDITIONAL SUPPORT FOR MEDICAID HOME AND COMMUNITY-BASED
                  SERVICES DURING THE COVID-19 EMERGENCY.

        (a) Increased FMAP.--
                (1) In general.--Notwithstanding section 1905(b) of the
            Social Security Act (42 U.S.C. 1396d(b)) or section 1905(ff),
            in the case of a State that meets the HCBS program requirements
            under subsection (b), the Federal medical assistance percentage
            determined for the State under section 1905(b) of such Act (or,
            if applicable, under section 1905(ff)) and, if applicable,
            increased under subsection (y), (z), (aa), or (ii) of section
            1905 of such Act (42 U.S.C. 1396d), section 1915(k) of such Act
            (42 U.S.C. 1396n(k)), or section 6008(a) of the Families First
            Coronavirus Response Act (Public Law 116-127), shall be
            increased by 10 percentage points with respect to expenditures
            of the State under the State Medicaid program for home and
            community-based services (as defined in paragraph (2)(B)) that
            are provided during the HCBS program improvement period (as
            defined in paragraph (2)(A)). In no case may the application of
            the previous sentence result in the Federal medical assistance
            percentage determined for a State being more than 95 percent
            with respect to such expenditures. Any payment made to Puerto
            Rico, the Virgin Islands, Guam, the Northern Mariana Islands,
            or American Samoa for expenditures on medical assistance that
            are subject to the Federal medical assistance percentage
            increase specified under the first sentence of this paragraph
            shall not be taken into account for purposes of applying
            payment limits under subsections (f) and (g) of section 1108 of
            the Social Security Act (42 U.S.C. 1308).
                (2) Definitions.--In this section:
                        (A) HCBS program improvement period.--The term
                    ``HCBS program improvement period'' means, with respect
                    to a State, the period--
                                (i) beginning on April 1, 2021; and
                                (ii) ending on March 31, 2022.
                        (B) Home and community-based services.--The term
                    ``home and community-based services'' means any of the
                    following:
                                (i) Home health care services authorized
                            under paragraph (7) of section 1905(a) of the
                            Social Security Act (42 U.S.C. 1396d(a)).
                                (ii) Personal care services authorized
                            under paragraph (24) of such section.
                                (iii) PACE services authorized under
                            paragraph (26) of such section.
                                (iv) Home and community-based services
                            authorized under subsections (b), (c), (i),
                            (j), and (k) of section 1915 of such Act (42
                            U.S.C. 1396n), such services authorized under a
                            waiver under section 1115 of such Act (42
                            U.S.C. 1315), and such services through
                            coverage authorized under section 1937 of such
                            Act (42 U.S.C. 1396u-7).
                                (v) Case management services authorized
                            under section 1905(a)(19) of the Social
                            Security Act (42 U.S.C. 1396d(a)(19)) and
                            section 1915(g) of such Act (42 U.S.C.
                            1396n(g)).
                                (vi) Rehabilitative services, including
                            those related to behavioral health, described
                            in section 1905(a)(13) of such Act (42 U.S.C.
                            1396d(a)(13)).
                                (vii) Such other services specified by the
                            Secretary of Health and Human Services.
                        (C) Eligible individual.--The term ``eligible
                    individual'' means an individual who is eligible for
                    and enrolled for medical assistance under a State
                    Medicaid program and includes an individual who becomes
                    eligible for medical assistance under a State Medicaid
                    program when removed from a waiting list.
                        (D) Medicaid program.--The term ``Medicaid
                    program'' means, with respect to a State, the State
                    program under title XIX of the Social Security Act (42
                    U.S.C. 1396 et seq.) (including any waiver or
                    demonstration under such title or under section 1115 of
                    such Act (42 U.S.C. 1315) relating to such title).
                        (E) State.--The term ``State'' has the meaning
                    given such term for purposes of title XIX of the Social
                    Security Act (42 U.S.C. 1396 et seq.).
        (b) State Requirements for FMAP Increase.--As conditions for
    receipt of the increase under subsection (a) to the Federal medical
    assistance percentage determined for a State, the State shall meet each
    of the following requirements (referred to in subsection (a) as the
    HCBS program requirements):
                (1) Supplement, not supplant.--The State shall use the
            Federal funds attributable to the increase under subsection (a)
            to supplement, and not supplant, the level of State funds
            expended for home and community-based services for eligible
            individuals through programs in effect as of April 1, 2021.
                (2) Required implementation of certain activities.--The
            State shall implement, or supplement the implementation of, one
            or more activities to enhance, expand, or strengthen home and
            community-based services under the State Medicaid program.

    SEC. 9818. FUNDING FOR STATE STRIKE TEAMS FOR RESIDENT AND EMPLOYEE
                  SAFETY IN NURSING FACILITIES.

        Section 1919 of the Social Security Act (42 U.S.C. 1396r) is
    amended by adding at the end the following new subsection:
        ``(k) Funding for State Strike Teams.--In addition to amounts
    otherwise available, there is appropriated to the Secretary, out of any
    monies in the Treasury not otherwise appropriated, $250,000,000, to
    remain available until expended, for purposes of allocating such amount
    among the States (including the District of Columbia and each territory
    of the United States) for such a State to establish and implement a
    strike team that will be deployed to a nursing facility in the State
    with diagnosed or suspected cases of COVID-19 among residents or staff
    for the purposes of assisting with clinical care, infection control, or
    staffing during the emergency period described in section 1135(g)(1)(B)
    and the 1-year period immediately following the end of such emergency
    period.''.

    SEC. 9819. SPECIAL RULE FOR THE PERIOD OF A DECLARED PUBLIC HEALTH
                  EMERGENCY RELATED TO CORONAVIRUS.

        (a) In General.--Section 1923(f)(3) of the Social Security Act (42
    U.S.C. 1396r-4(f)(3)) is amended--
                (1) in subparagraph (A), by striking ``subparagraph (E)''
            and inserting ``subparagraphs (E) and (F)'' ; and
                (2) by adding at the end the following new subparagraph:
                        ``(F) Allotments during the coronavirus temporary
                    medicaid fmap increase.--
                                ``(i) In general.--Notwithstanding any
                            other provision of this subsection, for any
                            fiscal year for which the Federal medical
                            assistance percentage applicable to
                            expenditures under this section is increased
                            pursuant to section 6008 of the Families First
                            Coronavirus Response Act, the Secretary shall
                            recalculate the annual DSH allotment, including
                            the DSH allotment specified under paragraph
                            (6)(A)(vi), to ensure that the total DSH
                            payments (including both Federal and State
                            shares) that a State may make related to a
                            fiscal year is equal to the total DSH payments
                            that the State could have made for such fiscal
                            year without such increase to the Federal
                            medical assistance percentage.
                                ``(ii) No application to allotments
                            beginning after covid-19 emergency period.--The
                            DSH allotment for any State for the first
                            fiscal year beginning after the end of the
                            emergency period described in section
                            1135(g)(1)(B) or any succeeding fiscal year
                            shall be determined under this paragraph
                            without regard to the DSH allotments determined
                            under clause (i).''.
        (b) Effective Date.--The amendment made by subsection (a) shall
    take effect and apply as if included in the enactment of the Families
    First Coronavirus Response Act (Public Law 116-127).

                Subtitle K--Children's Health Insurance Program

    SEC. 9821. MANDATORY COVERAGE OF COVID-19 VACCINES AND ADMINISTRATION
                  AND TREATMENT UNDER CHIP.

        (a) Coverage.--
                (1) In general.--Section 2103(c) of the Social Security Act
            (42 U.S.C. 1397cc(c)) is amended by adding at the end the
            following paragraph:
                ``(11) Required coverage of covid-19 vaccines and
            treatment.--Regardless of the type of coverage elected by a
            State under subsection (a), the child health assistance
            provided for a targeted low-income child, and, in the case of a
            State that elects to provide pregnancy-related assistance
            pursuant to section 2112, the pregnancy-related assistance
            provided for a targeted low-income pregnant woman (as such
            terms are defined for purposes of such section), shall include
            coverage, during the period beginning on the date of the
            enactment of this paragraph and ending on the last day of the
            first calendar quarter that begins one year after the last day
            of the emergency period described in section 1135(g)(1)(B),
            of--
                        ``(A) a COVID-19 vaccine (and the administration of
                    the vaccine); and
                        ``(B) testing and treatments for COVID-19,
                    including specialized equipment and therapies
                    (including preventive therapies), and, in the case of
                    an individual who is diagnosed with or presumed to have
                    COVID-19, during the period during which such
                    individual has (or is presumed to have) COVID-19, the
                    treatment of a condition that may seriously complicate
                    the treatment of COVID-19, if otherwise covered under
                    the State child health plan (or waiver of such
                    plan).''.
                (2) Prohibition of cost sharing.--Section 2103(e)(2) of the
            Social Security Act (42 U.S.C. 1397cc(e)(2)), as amended by
            section 6004(b)(3) of the Families First Coronavirus Response
            Act, is amended--
                        (A) in the paragraph header, by inserting ``a
                    covid-19 vaccine, covid-19 treatment,'' before ``or
                    pregnancy-related assistance''; and
                        (B) by striking ``visits described in section
                    1916(a)(2)(G), or'' and inserting ``services described
                    in section 1916(a)(2)(G), vaccines described in section
                    1916(a)(2)(H) administered during the period described
                    in such section (and the administration of such
                    vaccines), testing or treatments described in section
                    1916(a)(2)(I) furnished during the period described in
                    such section, or''.
        (b) Temporary Increase in Federal Payments for Coverage and
    Administration of COVID-19 Vaccines.--Section 2105(c) of the Social
    Security Act (42 U.S.C. 1397ee(c)) is amended by adding at the end the
    following new paragraph:
                ``(12) Temporary enhanced payment for coverage and
            administration of covid-19 vaccines.--During the period
            described in section 1905(hh)(2), notwithstanding subsection
            (b), the enhanced FMAP for a State, with respect to payments
            under subsection (a) for expenditures under the State child
            health plan (or a waiver of such plan) for a vaccine described
            in section 1905(a)(4)(E) (and the administration of such a
            vaccine), shall be equal to 100 percent.''.
        (c) Adjustment of CHIP Allotments.--Section 2104(m) of the Social
    Security Act (42 U.S.C. 1397dd(m)) is amended--
                (1) in paragraph (2)(B), in the matter preceding clause
            (i), by striking ``paragraphs (5) and (7)'' and inserting
            ``paragraphs (5), (7), and (12)''; and
                (2) by adding at the end the following new paragraph:
                ``(12) Adjusting allotments to account for increased
            federal payments for coverage and administration of covid-19
            vaccines.--If a State, commonwealth, or territory receives
            payment for a fiscal year (beginning with fiscal year 2021)
            under subsection (a) of section 2105 for expenditures that are
            subject to the enhanced FMAP specified under subsection (c)(12)
            of such section, the amount of the allotment determined for the
            State, commonwealth, or territory under this subsection--
                        ``(A) for such fiscal year shall be increased by
                    the projected expenditures for such year by the State,
                    commonwealth, or territory under the State child health
                    plan (or a waiver of such plan) for vaccines described
                    in section 1905(a)(4)(E) (and the administration of
                    such vaccines); and
                        ``(B) once actual expenditures are available in the
                    subsequent fiscal year, the fiscal year allotment that
                    was adjusted by the amount described in subparagraph
                    (A) shall be adjusted on the basis of the difference
                    between--
                                ``(i) such projected amount of expenditures
                            described in subparagraph (A) for such fiscal
                            year described in such subparagraph by the
                            State, commonwealth, or territory; and
                                ``(ii) the actual amount of expenditures
                            for such fiscal year described in subparagraph
                            (A) by the State, commonwealth, or territory
                            under the State child health plan (or waiver of
                            such plan) for vaccines described in section
                            1905(a)(4)(E) (and the administration of such
                            vaccines).''.

    SEC. 9822. MODIFICATIONS TO CERTAIN COVERAGE UNDER CHIP FOR PREGNANT
                  AND POSTPARTUM WOMEN.

        (a) Modifications to Coverage.--
                (1) In general.--Section 2107(e)(1) of the Social Security
            Act (42 U.S.C. 1397gg(e)(1)) is amended--
                        (A) by redesignating subparagraphs (J) through (S)
                    as subparagraphs (K) through (T), respectively; and
                        (B) by inserting after subparagraph (I) the
                    following new subparagraph:
                        ``(J) Paragraphs (5) and (16) of section 1902(e)
                    (relating to the State option to provide medical
                    assistance consisting of full benefits during pregnancy
                    and throughout the 12-month postpartum period under
                    title XIX), if the State provides child health
                    assistance for targeted low-income children who are
                    pregnant or to targeted low-income pregnant women and
                    the State has elected to apply such paragraph (16) with
                    respect to pregnant women under title XIX, the
                    provision of assistance under the State child health
                    plan or waiver for targeted low-income children or
                    targeted low-income pregnant women during pregnancy and
                    the 12-month postpartum period shall be required and
                    not at the option of the State and shall include
                    coverage of all items or services provided to a
                    targeted low-income child or targeted low-income
                    pregnant woman (as applicable) under the State child
                    health plan or waiver).''.
                (2) Optional coverage of targeted low-income pregnant
            women.--Section 2112(d)(2)(A) of the Social Security Act (42
            U.S.C. 1397ll(d)(2)(A)) is amended by inserting after ``60-day
            period'' the following: ``, or, in the case that subparagraph
            (A) of section 1902(e)(16) applies to the State child health
            plan (or waiver of such plan), pursuant to section 2107(e)(1),
            the 12-month period,''.
        (b) Effective Date.--The amendments made by subsection (a), shall
    apply with respect to State elections made under paragraph (16) of
    section 1902(e) of the Social Security Act (42 U.S.C. 1396a(e)), as
    added by section 9812(a) of subtitle J of this title, during the 5-year
    period beginning on the 1st day of the 1st fiscal year quarter that
    begins one year after the date of the enactment of this Act.

                              Subtitle L--Medicare

    SEC. 9831. FLOOR ON THE MEDICARE AREA WAGE INDEX FOR HOSPITALS IN ALL-
                  URBAN STATES.

        (a) In General.--Section 1886(d)(3)(E) of the Social Security Act
    (42 U.S.C. 1395ww(d)(3)(E)) is amended--
                (1) in clause (i), in the first sentence, by striking ``or
            (iii)'' and inserting ``, (iii), or (iv)''; and
                (2) by adding at the end the following new clause:
                                ``(iv) Floor on area wage index for
                            hospitals in all-urban states.--
                                        ``(I) In general.--For discharges
                                    occurring on or after October 1, 2021,
                                    the area wage index applicable under
                                    this subparagraph to any hospital in an
                                    all-urban State (as defined in
                                    subclause (IV)) may not be less than
                                    the minimum area wage index for the
                                    fiscal year for hospitals in that
                                    State, as established under subclause
                                    (II).
                                        ``(II) Minimum area wage index.--
                                    For purposes of subclause (I), the
                                    Secretary shall establish a minimum
                                    area wage index for a fiscal year for
                                    hospitals in each all-urban State using
                                    the methodology described in section
                                    412.64(h)(4)(vi) of title 42, Code of
                                    Federal Regulations, as in effect for
                                    fiscal year 2018.
                                        ``(III) Waiving budget
                                    neutrality.--Pursuant to the fifth
                                    sentence of clause (i), this clause
                                    shall not be applied in a budget
                                    neutral manner.
                                        ``(IV) All-urban state defined.--In
                                    this clause, the term `all-urban State'
                                    means a State in which there are no
                                    rural areas (as defined in paragraph
                                    (2)(D)) or a State in which there are
                                    no hospitals classified as rural under
                                    this section.''.
        (b) Waiving Budget Neutrality.--Section 1886(d)(3)(E)(i) of the
    Social Security Act (42 U.S.C. 1395ww(d)(3)(E)(i)) is amended, in the
    fifth sentence--
                (1) by striking ``and the amendments'' and inserting ``,
            the amendments''; and
                (2) by inserting ``, and the amendments made by section
            9831(a) of the American Rescue Plan Act of 2021'' after ``Care
            Act''.

    SEC. 9832. SECRETARIAL AUTHORITY TO TEMPORARILY WAIVE OR MODIFY
                  APPLICATION OF CERTAIN MEDICARE REQUIREMENTS WITH RESPECT
                  TO AMBULANCE SERVICES FURNISHED DURING CERTAIN EMERGENCY
                  PERIODS.

        (a) Waiver Authority.--Section 1135(b) of the Social Security Act
    (42 U.S.C. 1320b-5(b)) is amended--
                (1) in the first sentence--
                        (A) in paragraph (7), by striking ``and'' at the
                    end;
                        (B) in paragraph (8), by striking the period at the
                    end and inserting ``; and''; and
                        (C) by inserting after paragraph (8) the following
                    new paragraph:
                ``(9) any requirement under section 1861(s)(7) or section
            1834(l) that an ambulance service include the transport of an
            individual to the extent necessary to allow payment for ground
            ambulance services furnished in response to a 911 call (or the
            equivalent in areas without a 911 call system) in cases in
            which an individual would have been transported to a
            destination permitted under Medicare regulations (as described
            in section 410.40 to title 42, Code of Federal Regulations (or
            successor regulations)) but such transport did not occur as a
            result of community-wide emergency medical service (EMS)
            protocols due to the public health emergency described in
            subsection (g)(1)(B).''; and
                (2) in the flush matter at the end, by adding at the end
            the following: ``Ground ambulance services for which payment is
            made pursuant to paragraph (9) shall be paid at the base rate
            that would have been paid under the fee schedule established
            under 1834(l) (excluding any mileage payment) if the individual
            had been so transported and, with respect to ambulance services
            furnished by a critical access hospital or an entity described
            in paragraph (8) of such section, at the amount that otherwise
            would be paid under such paragraph.''.
        (b) Emergency Period Exception.--Section 1135(g)(1)(B) of the
    Social Security Act (42 U.S.C. 1320b-5(g)(1)(B)) is amended, in the
    matter preceding clause (i), by striking ``subsection (b)(8)'' and
    inserting ``paragraphs (8) and (9) of subsection (b)''.

    SEC. 9833. FUNDING FOR OFFICE OF INSPECTOR GENERAL.

        In addition to amounts otherwise available, there is appropriated
    to the inspector general of the Department of Health and Human Services
    for fiscal year 2021, out of any money in the Treasury not otherwise
    appropriated, $5,000,000, to remain available until expended, for
    oversight of activities supported with funds appropriated to the
    Department of Health and Human Services to prevent, prepare for, and
    respond to coronavirus 2019 or COVID-19, domestically or
    internationally.

         Subtitle M--Coronavirus State and Local Fiscal Recovery Funds

    SEC. 9901. CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS.

        (a) In General.--Title VI of the Social Security Act (42 U.S.C. 801
    et seq.) is amended by adding at the end the following:

    ``SEC. 602. CORONAVIRUS STATE FISCAL RECOVERY FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated--
                ``(1) $219,800,000,000, to remain available through
            December 31, 2024, for making payments under this section to
            States, territories, and Tribal governments to mitigate the
            fiscal effects stemming from the public health emergency with
            respect to the Coronavirus Disease (COVID-19); and
                ``(2) $50,000,000, to remain available until expended, for
            the costs of the Secretary for administration of the funds
            established under this title.
        ``(b) Authority to Make Payments.--
                ``(1) Payments to territories.--
                        ``(A) In general.--The Secretary shall reserve
                    $4,500,000,000 of the amount appropriated under
                    subsection (a)(1) to make payments to the territories.
                        ``(B) Allocation.--Of the amount reserved under
                    subparagraph (A)--
                                ``(i) 50 percent of such amount shall be
                            allocated by the Secretary equally to each
                            territory; and
                                ``(ii) 50 percent of such amount shall be
                            allocated by the Secretary as an additional
                            amount to each territory in an amount which
                            bears the same proportion to \1/2\ of the total
                            amount reserved under subparagraph (A) as the
                            population of the territory bears to the total
                            population of all such territories.
                        ``(C) Payment.--The Secretary shall pay each
                    territory the total of the amounts allocated for the
                    territory under subparagraph (B) in accordance with
                    paragraph (6).
                ``(2) Payments to tribal governments.--
                        ``(A) In general.--The Secretary shall reserve
                    $20,000,000,000 of the amount appropriated under
                    subsection (a)(1) to make payments to Tribal
                    governments.
                        ``(B) Allocation.--Of the amount reserved under
                    subparagraph (A)--
                                ``(i) $1,000,000,000 shall be allocated by
                            the Secretary equally among each of the Tribal
                            governments; and
                                ``(ii) $19,000,000,000 shall be allocated
                            by the Secretary to the Tribal governments in a
                            manner determined by the Secretary.
                        ``(C) Payment.-- The Secretary shall pay each
                    Tribal government the total of the amounts allocated
                    for the Tribal government under subparagraph (B) in
                    accordance with paragraph (6).
                ``(3) Payments to each of the 50 states and the district of
            columbia.--
                        ``(A) In general.--The Secretary shall reserve
                    $195,300,000,000 of the amount appropriated under
                    subsection (a)(1) to make payments to each of the 50
                    States and the District of Columbia.
                        ``(B) Allocations.--Of the amount reserved under
                    subparagraph (A)--
                                ``(i) $25,500,000,000 of such amount shall
                            be allocated by the Secretary equally among
                            each of the 50 States and the District of
                            Columbia;
                                ``(ii) an amount equal to $1,250,000,000
                            less the amount allocated for the District of
                            Columbia pursuant to section 601(c)(6) shall be
                            allocated by the Secretary as an additional
                            amount to the District of Columbia; and
                                ``(iii) an amount equal to the remainder of
                            the amount reserved under subparagraph (A)
                            after the application of clauses (i) and (ii)
                            of this subparagraph shall be allocated by the
                            Secretary as an additional amount to each of
                            the 50 States and the District of Columbia in
                            an amount which bears the same proportion to
                            such remainder as the average estimated number
                            of seasonally-adjusted unemployed individuals
                            (as measured by the Bureau of Labor Statistics
                            Local Area Unemployment Statistics program) in
                            the State or District of Columbia over the 3-
                            month period ending with December 2020 bears to
                            the average estimated number of seasonally-
                            adjusted unemployed individuals in all of the
                            50 States and the District of Columbia over the
                            same period.
                        ``(C) Payment.--
                                ``(i) In general.--Subject to clause (ii),
                            the Secretary shall pay each of the 50 States
                            and the District of Columbia, from the amount
                            reserved under subparagraph (A), the total of
                            the amounts allocated for the State and
                            District of Columbia under subparagraph (B) in
                            accordance with paragraph (6).
                                ``(ii) Minimum payment requirement.--
                                        ``(I) In general.--The sum of--
                                                ``(aa) the total amounts
                                            allocated for 1 of the 50
                                            States or the District of
                                            Columbia under subparagraph (B)
                                            (as determined without regard
                                            to this clause); and
                                                ``(bb) the amounts
                                            allocated under section 603 to
                                            the State (for distribution by
                                            the State to nonentitlement
                                            units of local government in
                                            the State) and to metropolitan
                                            cities and counties in the
                                            State;
                                    shall not be less than the amount
                                    allocated to the State or District of
                                    Columbia for fiscal year 2020 under
                                    section 601, including any amount paid
                                    directly to a unit of local government
                                    in the State under such section.
                                        ``(II) Pro rata adjustment.--The
                                    Secretary shall adjust on a pro rata
                                    basis the amount of the allocations for
                                    each of the 50 States and the District
                                    of Columbia determined under
                                    subparagraph (B)(iii) (without regard
                                    to this clause) to the extent necessary
                                    to comply with the requirement of
                                    subclause (I).
                ``(4) Pro rata adjustment authority.--The amounts otherwise
            determined for allocation and payment under paragraphs (1),
            (2), and (3) may be adjusted by the Secretary on a pro rata
            basis to the extent necessary to ensure that all available
            funds are allocated to States, territories, and Tribal
            governments in accordance with the requirements specified in
            each such paragraph (as applicable).
                ``(5) Population data.--For purposes of determining
            allocations for a territory under this section, the population
            of the territory shall be determined based on the most recent
            data available from the Bureau of the Census.
                ``(6) Timing.--
                        ``(A) States and territories.--
                                ``(i) In general.--To the extent
                            practicable, subject to clause (ii), with
                            respect to each State and territory allocated a
                            payment under this subsection, the Secretary
                            shall make the payment required for the State
                            or territory not later than 60 days after the
                            date on which the certification required under
                            subsection (d)(1) is provided to the Secretary.
                                ``(ii) Authority to split payment.--
                                        ``(I) In general.--The Secretary
                                    shall have the authority to withhold
                                    payment of up to 50 percent of the
                                    amount allocated to each State and
                                    territory (other than payment of the
                                    amount allocated under paragraph
                                    (3)(B)(ii) to the District of Columbia)
                                    for a period of up to 12 months from
                                    the date on which the State or
                                    territory provides the certification
                                    required under subsection (d)(1). The
                                    Secretary shall exercise such authority
                                    with respect to a State or territory
                                    based on the unemployment rate in the
                                    State or territory as of such date.
                                        ``(II) Payment of withheld
                                    amount.--Before paying to a State or
                                    territory the remainder of an amount
                                    allocated to the State or territory
                                    (subject to subclause (III)) that has
                                    been withheld by the Secretary under
                                    subclause (I), the Secretary shall
                                    require the State or territory to
                                    submit a second certification under
                                    subsection (d)(1), in addition to such
                                    other information as the Secretary may
                                    require.
                                        ``(III) Recovery of amounts subject
                                    to recoupment.--If a State or territory
                                    is required under subsection (e) to
                                    repay funds for failing to comply with
                                    subsection (c), the Secretary may
                                    reduce the amount otherwise payable to
                                    the State or territory under subclause
                                    (II) by the amount that the State or
                                    territory would otherwise be required
                                    to repay under such subsection (e).
                        ``(B) Tribal governments.--To the extent
                    practicable, with respect to each Tribal government for
                    which an amount is allocated under this subsection, the
                    Secretary shall make the payment required for the
                    Tribal government not later than 60 days after the date
                    of enactment of this section.
                        ``(C) Initial payment to district of columbia.--The
                    Secretary shall pay the amount allocated under
                    paragraph (3)(B)(ii) to the District of Columbia not
                    later than 15 days after the date of enactment of this
                    section.
        ``(c) Requirements.--
                ``(1) Use of funds.--Subject to paragraph (2), and except
            as provided in paragraph (3), a State, territory, or Tribal
            government shall only use the funds provided under a payment
            made under this section, or transferred pursuant to section
            603(c)(4), to cover costs incurred by the State, territory, or
            Tribal government, by December 31, 2024--
                        ``(A) to respond to the public health emergency
                    with respect to the Coronavirus Disease 2019 (COVID-19)
                    or its negative economic impacts, including assistance
                    to households, small businesses, and nonprofits, or aid
                    to impacted industries such as tourism, travel, and
                    hospitality;
                        ``(B) to respond to workers performing essential
                    work during the COVID-19 public health emergency by
                    providing premium pay to eligible workers of the State,
                    territory, or Tribal government that are performing
                    such essential work, or by providing grants to eligible
                    employers that have eligible workers who perform
                    essential work;
                        ``(C) for the provision of government services to
                    the extent of the reduction in revenue of such State,
                    territory, or Tribal government due to the COVID-19
                    public health emergency relative to revenues collected
                    in the most recent full fiscal year of the State,
                    territory, or Tribal government prior to the emergency;
                    or
                        ``(D) to make necessary investments in water,
                    sewer, or broadband infrastructure.
                ``(2) Further restriction on use of funds.--
                        ``(A) In general.--A State or territory shall not
                    use the funds provided under this section or
                    transferred pursuant to section 603(c)(4) to either
                    directly or indirectly offset a reduction in the net
                    tax revenue of such State or territory resulting from a
                    change in law, regulation, or administrative
                    interpretation during the covered period that reduces
                    any tax (by providing for a reduction in a rate, a
                    rebate, a deduction, a credit, or otherwise) or delays
                    the imposition of any tax or tax increase.
                        ``(B) Pension funds.--No State or territory may use
                    funds made available under this section for deposit
                    into any pension fund.
                ``(3) Transfer authority.--A State, territory, or Tribal
            government receiving a payment from funds made available under
            this section may transfer funds to a private nonprofit
            organization (as that term is defined in paragraph (17) of
            section 401 of the McKinney-Vento Homeless Assistance Act (42
            U.S.C. 11360(17)), a Tribal organization (as that term is
            defined in section 4 of the Indian Self-Determination and
            Education Assistance Act (25 U.S.C. 5304)), a public benefit
            corporation involved in the transportation of passengers or
            cargo, or a special-purpose unit of State or local government.
        ``(d) Certifications and Reports.--
                ``(1) In general.--In order for a State or territory to
            receive a payment under this section, or a transfer of funds
            under section 603(c)(4), the State or territory shall provide
            the Secretary with a certification, signed by an authorized
            officer of such State or territory, that such State or
            territory requires the payment or transfer to carry out the
            activities specified in subsection (c) of this section and will
            use any payment under this section, or transfer of funds under
            section 603(c)(4), in compliance with subsection (c) of this
            section.
                ``(2) Reporting.--Any State, territory, or Tribal
            government receiving a payment under this section shall provide
            to the Secretary periodic reports providing a detailed
            accounting of--
                        ``(A) the uses of funds by such State, territory,
                    or Tribal government, including, in the case of a State
                    or a territory, all modifications to the State's or
                    territory's tax revenue sources during the covered
                    period; and
                        ``(B) such other information as the Secretary may
                    require for the administration of this section.
        ``(e) Recoupment.--Any State, territory, or Tribal government that
    has failed to comply with subsection (c) shall be required to repay to
    the Secretary an amount equal to the amount of funds used in violation
    of such subsection, provided that, in the case of a violation of
    subsection (c)(2)(A), the amount the State or territory shall be
    required to repay shall be lesser of--
                ``(1) the amount of the applicable reduction to net tax
            revenue attributable to such violation; and
                ``(2) the amount of funds received by such State or
            territory pursuant to a payment made under this section or a
            transfer made under section 603(c)(4).
        ``(f) Regulations.--The Secretary shall have the authority to issue
    such regulations as may be necessary or appropriate to carry out this
    section.
        ``(g) Definitions.--In this section:
                ``(1) Covered period.--The term `covered period' means,
            with respect to a State, territory, or Tribal government, the
            period that--
                        ``(A) begins on March 3, 2021; and
                        ``(B) ends on the last day of the fiscal year of
                    such State, territory, or Tribal government in which
                    all funds received by the State, territory, or Tribal
                    government from a payment made under this section or a
                    transfer made under section 603(c)(4) have been
                    expended or returned to, or recovered by, the
                    Secretary.
                ``(2) Eligible workers.--The term `eligible workers' means
            those workers needed to maintain continuity of operations of
            essential critical infrastructure sectors and additional
            sectors as each Governor of a State or territory, or each
            Tribal government, may designate as critical to protect the
            health and well-being of the residents of their State,
            territory, or Tribal government.
                ``(3) Premium pay.--The term `premium pay' means an amount
            of up to $13 per hour that is paid to an eligible worker, in
            addition to wages or remuneration the eligible worker otherwise
            receives, for all work performed by the eligible worker during
            the COVID-19 public health emergency. Such amount may not
            exceed $25,000 with respect to any single eligible worker.
                ``(4) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.
                ``(5) State.--The term `State' means each of the 50 States
            and the District of Columbia.
                ``(6) Territory.--The term `territory' means the
            Commonwealth of Puerto Rico, the United States Virgin Islands,
            Guam, the Commonwealth of the Northern Mariana Islands, and
            American Samoa.
                ``(7) Tribal government.--The term `Tribal Government'
            means the recognized governing body of any Indian or Alaska
            Native tribe, band, nation, pueblo, village, community,
            component band, or component reservation, individually
            identified (including parenthetically) in the list published
            most recently as of the date of enactment of this Act pursuant
            to section 104 of the Federally Recognized Indian Tribe List
            Act of 1994 (25 U.S.C. 5131).

    ``SEC. 603. CORONAVIRUS LOCAL FISCAL RECOVERY FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $130,200,000,000, to remain
    available through December 31, 2024, for making payments under this
    section to metropolitan cities, nonentitlement units of local
    government, and counties to mitigate the fiscal effects stemming from
    the public health emergency with respect to the Coronavirus Disease
    (COVID-19).
        ``(b) Authority to Make Payments.--
                ``(1) Metropolitan cities.--
                        ``(A) In general.--Of the amount appropriated under
                    subsection (a), the Secretary shall reserve
                    $45,570,000,000 to make payments to metropolitan
                    cities.
                        ``(B) Allocation and payment.--From the amount
                    reserved under subparagraph (A), the Secretary shall
                    allocate and, in accordance with paragraph (7), pay to
                    each metropolitan city an amount determined for the
                    metropolitan city consistent with the formula under
                    section 106(b) of the Housing and Community Development
                    Act of 1974 (42 U.S.C. 5306(b)), except that, in
                    applying such formula, the Secretary shall substitute
                    `all metropolitan cities' for `all metropolitan areas'
                    each place it appears.
                ``(2) Nonentitlement units of local government.--
                        ``(A) In general.--Of the amount appropriated under
                    subsection (a), the Secretary shall reserve
                    $19,530,000,000 to make payments to States for
                    distribution by the State to nonentitlement units of
                    local government in the State.
                        ``(B) Allocation and payment.--From the amount
                    reserved under subparagraph (A), the Secretary shall
                    allocate and, in accordance with paragraph (7), pay to
                    each State an amount which bears the same proportion to
                    such reserved amount as the total population of all
                    areas that are non-metropolitan cities in the State
                    bears to the total population of all areas that are
                    non-metropolitan cities in all such States.
                        ``(C) Distribution to nonentitlement units of local
                    government.--
                                ``(i) In general.--Not later than 30 days
                            after a State receives a payment under
                            subparagraph (B), the State shall distribute to
                            each nonentitlement unit of local government in
                            the State an amount that bears the same
                            proportion to the amount of such payment as the
                            population of the nonentitlement unit of local
                            government bears to the total population of all
                            the nonentitlement units of local government in
                            the State, subject to clause (iii).
                                ``(ii) Distribution of funds.--
                                        ``(I) Extension for distribution.--
                                    If an authorized officer of a State
                                    required to make distributions under
                                    clause (i) certifies in writing to the
                                    Secretary before the end of the 30-day
                                    distribution period described in such
                                    clause that it would constitute an
                                    excessive administrative burden for the
                                    State to meet the terms of such clause
                                    with respect to 1 or more such
                                    distributions, the authorized officer
                                    may request, and the Secretary shall
                                    grant, an extension of such period of
                                    not more than 30 days to allow the
                                    State to make such distributions in
                                    accordance with clause (i).
                                        ``(II) Additional extensions.--
                                                ``(aa) In general.--If a
                                            State has been granted an
                                            extension to the distribution
                                            period under subclause (I) but
                                            is unable to make all the
                                            distributions required under
                                            clause (i) before the end of
                                            such period as extended, an
                                            authorized officer of the State
                                            may request an additional
                                            extension of the distribution
                                            period of not more than 30
                                            days. The Secretary may grant a
                                            request for an additional
                                            extension of such period only
                                            if--

                                                        ``(AA) the
                                                    authorized officer
                                                    making such request
                                                    provides a written plan
                                                    to the Secretary
                                                    specifying, for each
                                                    distribution for which
                                                    an additional extension
                                                    is requested, when the
                                                    State expects to make
                                                    such distribution and
                                                    the actions the State
                                                    has taken and will take
                                                    in order to make all
                                                    such distributions
                                                    before the end of the
                                                    distribution period (as
                                                    extended under
                                                    subclause (I) and this
                                                    subclause); and

                                                        ``(BB) the
                                                    Secretary determines
                                                    that such plan is
                                                    reasonably designed to
                                                    distribute all such
                                                    funds to nonentitlement
                                                    units of local
                                                    government by the end
                                                    of the distribution
                                                    period (as so
                                                    extended).

                                                ``(bb) Further additional
                                            extensions.--If a State granted
                                            an additional extension of the
                                            distribution period under item
                                            (aa) requires any further
                                            additional extensions of such
                                            period, the request only may be
                                            made and granted subject to the
                                            requirements specified in item
                                            (aa).
                                ``(iii) Capped amount.--The total amount
                            distributed to a nonentitlement unit of local
                            government under this paragraph may not exceed
                            the amount equal to 75 percent of the most
                            recent budget for the nonentitlement unit of
                            local government as of January 27, 2020.
                                ``(iv) Return of excess amounts.--Any
                            amounts not distributed to a nonentitlement
                            unit of local government as a result of the
                            application of clause (iii) shall be returned
                            to the Secretary.
                        ``(D) Penalty for noncompliance.--If, by the end of
                    the 120-day period that begins on the date a State
                    receives a payment from the amount allocated under
                    subparagraph (B) or, if later, the last day of the
                    distribution period for the State (as extended with
                    respect to the State under subparagraph (C)(ii)), such
                    State has failed to make all the distributions from
                    such payment in accordance with the terms of
                    subparagraph (C) (including any extensions of the
                    distribution period granted in accordance with such
                    subparagraph), an amount equal to the amount of such
                    payment that remains undistributed as of such date
                    shall be booked as a debt of such State owed to the
                    Federal Government, shall be paid back from the State's
                    allocation provided under section 602(b)(3)(B)(iii),
                    and shall be deposited into the general fund of the
                    Treasury.
                ``(3) Counties.--
                        ``(A) Amount.--From the amount appropriated under
                    subsection (a), the Secretary shall reserve and
                    allocate $65,100,000,000 of such amount to make
                    payments directly to counties in an amount which bears
                    the same proportion to the total amount reserved under
                    this paragraph as the population of each such county
                    bears to the total population of all such entities and
                    shall pay such allocated amounts to such counties in
                    accordance with paragraph (7).
                        ``(B) Special rules.--
                                ``(i) Urban counties.--No county that is an
                            `urban county' (as defined in section 102 of
                            the Housing and Community Development Act of
                            1974 (42 U.S.C. 5302)) shall receive less than
                            the amount the county would otherwise receive
                            if the amount paid under this paragraph were
                            allocated to metropolitan cities and urban
                            counties under section 106(b) of the Housing
                            and Community Development Act of 1974 (42
                            U.S.C. 5306(b)).
                                ``(ii) Counties that are not units of
                            general local government.--In the case of an
                            amount to be paid to a county that is not a
                            unit of general local government, the amount
                            shall instead be paid to the State in which
                            such county is located, and such State shall
                            distribute such amount to each unit of general
                            local government within such county in an
                            amount that bears the same proportion to the
                            amount to be paid to such county as the
                            population of such units of general local
                            government bears to the total population of
                            such county.
                                ``(iii) District of columbia.--For purposes
                            of this paragraph, the District of Columbia
                            shall be considered to consist of a single
                            county that is a unit of general local
                            government.
                ``(4) Consolidated governments.--A unit of general local
            government that has formed a consolidated government, or that
            is geographically contained (in full or in part) within the
            boundaries of another unit of general local government may
            receive a distribution under each of paragraphs (1), (2), and
            (3), as applicable, based on the respective formulas specified
            in such paragraphs.
                ``(5) Pro rata adjustment authority.--The amounts otherwise
            determined for allocation and payment under paragraphs (1),
            (2), and (3) may be adjusted by the Secretary on a pro rata
            basis to the extent necessary to ensure that all available
            funds are distributed to metropolitan cities, counties, and
            States in accordance with the requirements specified in each
            paragraph (as applicable) and the certification requirement
            specified in subsection (d).
                ``(6) Population.--For purposes of determining allocations
            under this section, the population of an entity shall be
            determined based on the most recent data are available from the
            Bureau of the Census or, if not available, from such other data
            as a State determines appropriate.
                ``(7) Timing.--
                        ``(A) First tranche amount.--To the extent
                    practicable, with respect to each metropolitan city for
                    which an amount is allocated under paragraph (1), each
                    State for which an amount is allocated under paragraph
                    (2) for distribution to nonentitlement units of local
                    government, and each county for which an amount is
                    allocated under paragraph (3), the Secretary shall pay
                    from such allocation the First Tranche Amount for such
                    city, State, or county not later than 60 days after the
                    date of enactment of this section.
                        ``(B) Second tranche amount.--The Secretary shall
                    pay to each metropolitan city for which an amount is
                    allocated under paragraph (1), each State for which an
                    amount is allocated under paragraph (2) for
                    distribution to nonentitlement units of local
                    government, and each county for which an amount is
                    allocated under paragraph (3), the Second Tranche
                    Amount for such city, State, or county not earlier than
                    12 months after the date on which the First Tranche
                    Amount is paid to the city, State, or county.
        ``(c) Requirements.--
                ``(1) Use of funds.--Subject to paragraph (2), and except
            as provided in paragraphs (3) and (4), a metropolitan city,
            nonentitlement unit of local government, or county shall only
            use the funds provided under a payment made under this section
            to cover costs incurred by the metropolitan city,
            nonentitlement unit of local government, or county, by December
            31, 2024--
                        ``(A) to respond to the public health emergency
                    with respect to the Coronavirus Disease 2019 (COVID-19)
                    or its negative economic impacts, including assistance
                    to households, small businesses, and nonprofits, or aid
                    to impacted industries such as tourism, travel, and
                    hospitality;
                        ``(B) to respond to workers performing essential
                    work during the COVID-19 public health emergency by
                    providing premium pay to eligible workers of the
                    metropolitan city, nonentitlement unit of local
                    government, or county that are performing such
                    essential work, or by providing grants to eligible
                    employers that have eligible workers who perform
                    essential work;
                        ``(C) for the provision of government services to
                    the extent of the reduction in revenue of such
                    metropolitan city, nonentitlement unit of local
                    government, or county due to the COVID-19 public health
                    emergency relative to revenues collected in the most
                    recent full fiscal year of the metropolitan city,
                    nonentitlement unit of local government, or county
                    prior to the emergency; or
                        ``(D) to make necessary investments in water,
                    sewer, or broadband infrastructure.
                ``(2) Pension funds.--No metropolitan city, nonentitlement
            unit of local government, or county may use funds made
            available under this section for deposit into any pension fund.
                ``(3) Transfer authority.--A metropolitan city,
            nonentitlement unit of local government, or county receiving a
            payment from funds made available under this section may
            transfer funds to a private nonprofit organization (as that
            term is defined in paragraph (17) of section 401 of the
            McKinney-Vento Homeless Assistance Act (42 U.S.C. 11360(17)), a
            public benefit corporation involved in the transportation of
            passengers or cargo, or a special-purpose unit of State or
            local government.
                ``(4) Transfers to states.--Notwithstanding paragraph (1),
            a metropolitan city, nonentitlement unit of local government,
            or county receiving a payment from funds made available under
            this section may transfer such funds to the State in which such
            entity is located.
        ``(d) Reporting.--Any metropolitan city, nonentitlement unit of
    local government, or county receiving funds provided under a payment
    made under this section shall provide to the Secretary periodic reports
    providing a detailed accounting of the uses of such funds by such
    metropolitan city, nonentitlement unit of local government, or county
    and including such other information as the Secretary may require for
    the administration of this section.
        ``(e) Recoupment.--Any metropolitan city, nonentitlement unit of
    local government, or county that has failed to comply with subsection
    (c) shall be required to repay to the Secretary an amount equal to the
    amount of funds used in violation of such subsection.
        ``(f) Regulations.--The Secretary shall have the authority to issue
    such regulations as may be necessary or appropriate to carry out this
    section.
        ``(g) Definitions.--In this section:
                ``(1) County.--The term `county' means a county, parish, or
            other equivalent county division (as defined by the Bureau of
            the Census).
                ``(2) Eligible workers.--The term `eligible workers' means
            those workers needed to maintain continuity of operations of
            essential critical infrastructure sectors and additional
            sectors as each chief executive officer of a metropolitan city,
            nonentitlement unit of local government, or county may
            designate as critical to protect the health and well-being of
            the residents of their metropolitan city, nonentitlement unit
            of local government, or county.
                ``(3) First tranche amount.--The term `First Tranche
            Amount' means, with respect to each metropolitan city for which
            an amount is allocated under subsection (b)(1), each State for
            which an amount is allocated under subsection (b)(2) for
            distribution to nonentitlement units of local government, and
            each county for which an amount is allocated under subsection
            (b)(3), 50 percent of the amount so allocated to such
            metropolitan city, State, or county (as applicable).
                ``(4) Metropolitan city.--The term `metropolitan city' has
            the meaning given that term in section 102(a)(4) of the Housing
            and Community Development Act of 1974 (42 U.S.C. 5302(a)(4))
            and includes cities that relinquish or defer their status as a
            metropolitan city for purposes of receiving allocations under
            section 106 of such Act (42 U.S.C. 5306) for fiscal year 2021.
                ``(5) Nonentitlement unit of local government.--The term
            `nonentitlement unit of local government' means a `city', as
            that term is defined in section 102(a)(5) of the Housing and
            Community Development Act of 1974 (42 U.S.C. 5302(a)(5))), that
            is not a metropolitan city.
                ``(6) Premium pay.--The term `premium pay' has the meaning
            given such term in section 602(g).
                ``(7) Second tranche amount.--The term `Second Tranche
            Amount' means, with respect to each metropolitan city for which
            an amount is allocated under subsection (b)(1), each State for
            which an amount is allocated under subsection (b)(2) for
            distribution to nonentitlement units of local government, and
            each county for which an amount is allocated under subsection
            (b)(3), an amount not to exceed 50 percent of the amount so
            allocated to such metropolitan city, State, or county (as
            applicable).
                ``(8) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.
                ``(9) State.--The term `State' means each of the 50 States,
            the District of Columbia, the Commonwealth of Puerto Rico, the
            United States Virgin Islands, Guam, the Commonwealth of the
            Northern Mariana Islands, and American Samoa.
                ``(10) Unit of general local government.--The term `unit of
            general local government' has the meaning given that term in
            section 102(a)(1) of the Housing and Community Development Act
            of 1974 (42 U.S.C. 5302(a)(1)).

    ``SEC. 604. CORONAVIRUS CAPITAL PROJECTS FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $10,000,000,000, to remain
    available until expended, for making payments to States, territories,
    and Tribal governments to carry out critical capital projects directly
    enabling work, education, and health monitoring, including remote
    options, in response to the public health emergency with respect to the
    Coronavirus Disease (COVID-19).
        ``(b) Payments.--
                ``(1) Minimum amounts.--From the amount appropriated under
            subsection (a)--
                        ``(A) the Secretary shall pay $100,000,000 to each
                    State;
                        ``(B) the Secretary shall pay $100,000,000 of such
                    amount in equal shares to the United States Virgin
                    Islands, Guam, American Samoa, the Commonwealth of the
                    Northern Mariana Islands, the Republic of the Marshall
                    Islands, the Federated States of Micronesia, and the
                    Republic of Palau; and
                        ``(C) the Secretary shall pay $100,000,000 of such
                    amount in equal shares to Tribal governments and the
                    State of Hawaii (in addition to the amount paid to the
                    State of Hawaii under subparagraph (A)), of which--
                                ``(i) not less than $50,000 shall be paid
                            to each Tribal government; and
                                ``(ii) not less than $50,000, and not more
                            than $200,000, shall be paid to the State of
                            Hawaii for the exclusive use of the Department
                            of Hawaiian Home Lands and the Native Hawaiian
                            Education Programs to assist Native Hawaiians
                            in accordance with this section.
                ``(2) Remaining amounts.--
                        ``(A) In general.--From the amount of the
                    appropriation under subsection (a) that remains after
                    the application of paragraph (1), the Secretary shall
                    make payments to States based on population such that--
                                ``(i) 50 percent of such amount shall be
                            allocated among the States based on the
                            proportion that the population of each State
                            bears to the population of all States;
                                ``(ii) 25 percent of such amount shall be
                            allocated among the States based on the
                            proportion that the number of individuals
                            living in rural areas in each State bears to
                            the number of individuals living in rural areas
                            in all States; and
                                ``(iii) 25 percent of such amount shall be
                            allocated among the States based on the
                            proportion that the number of individuals with
                            a household income that is below 150 percent of
                            the poverty line applicable to a family of the
                            size involved in each State bears to the number
                            of such individuals in all States.
                        ``(B) Data.--In determining the allocations to be
                    made to each State under subparagraph (A), the
                    Secretary of the Treasury shall use the most recent
                    data available from the Bureau of the Census.
        ``(c) Timing.--The Secretary shall establish a process of applying
    for grants to access funding made available under section (b) not later
    than 60 days after enactment of this section.
        ``(d) Definitions.--In this section:
                ``(1) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.
                ``(2) State.--The term `State' means each of the 50 States,
            the District of Columbia, and Puerto Rico.
                ``(3) Tribal government.--The term `Tribal government' has
            the meaning given such term in section 602(g).

    ``SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.

        ``(a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $2,000,000,000 to remain available
    until September 30, 2023, with amounts to be obligated for each of
    fiscal years 2022 and 2023 in accordance with subsection (b), for
    making payments under this section to eligible revenue sharing counties
    and eligible Tribal governments.
        ``(b) Authority to Make Payments.--
                ``(1) Payments to eligible revenue sharing counties.--For
            each of fiscal years 2022 and 2023, the Secretary shall reserve
            $750,000,000 of the total amount appropriated under subsection
            (a) to allocate and pay to each eligible revenue sharing county
            in amounts that are determined by the Secretary taking into
            account economic conditions of each eligible revenue sharing
            county, using measurements of poverty rates, household income,
            land values, and unemployment rates as well as other economic
            indicators, over the 20-year period ending with September 30,
            2021.
                ``(2) Payments to eligible tribal governments.--For each of
            fiscal years 2022 and 2023, the Secretary shall reserve
            $250,000,000 of the total amount appropriated under subsection
            (a) to allocate and pay to eligible Tribal governments in
            amounts that are determined by the Secretary taking into
            account economic conditions of each eligible Tribe.
        ``(c) Use of Payments.--An eligible revenue sharing county or an
    eligible Tribal government may use funds provided under a payment made
    under this section for any governmental purpose other than a lobbying
    activity.
        ``(d) Reporting Requirement.--Any eligible revenue sharing county
    receiving a payment under this section shall provide to the Secretary
    periodic reports providing a detailed accounting of the uses of fund by
    such eligible revenue sharing county and such other information as the
    Secretary may require for the administration of this section.
        ``(e) Recoupment.--Any eligible revenue sharing county that has
    failed to submit a report required under subsection (d) or failed to
    comply with subsection (c), shall be required to repay to the Secretary
    an amount equal to--
                ``(1) in the case of a failure to comply with subsection
            (c), the amount of funds used in violation of such subsection;
            and
                ``(2) in the case of a failure to submit a report required
            under subsection (d), such amount as the Secretary determines
            appropriate, but not to exceed 5 percent of the amount paid to
            the eligible revenue sharing county under this section for all
            fiscal years.
        ``(f) Definitions.--In this section:
                ``(1) Eligible revenue sharing county.--The term `eligible
            revenue sharing county' means--
                        ``(A) a county, parish, or borough--
                                ``(i) that is independent of any other unit
                            of local government; and
                                ``(ii) that, as determined by the
                            Secretary, is the principal provider of
                            government services for the area within its
                            jurisdiction; and
                                ``(iii) for which, as determined by the
                            Secretary, there is a negative revenue impact
                            due to implementation of a Federal program or
                            changes to such program; and
                        ``(B) the District of Columbia, the Commonwealth of
                    Puerto Rico, Guam, and the United States Virgin
                    Islands.
                ``(2) Eligible tribal government.--The term `eligible
            Tribal government' means the recognized governing body of an
            eligible Tribe.
                ``(3) Eligible tribe.--The term `eligible Tribe' means any
            Indian or Alaska Native tribe, band, nation, pueblo, village,
            community, component band, or component reservation,
            individually identified (including parenthetically) in the list
            published most recently as of the date of enactment of this
            section pursuant to section 104 of the Federally Recognized
            Indian Tribe List Act of 1994 (25 U.S.C. 5131).
                ``(4) Secretary.--The term `Secretary' means the Secretary
            of the Treasury.''.
        (b) Conforming Amendment.--The heading for title VI of the Social
    Security Act (42 U.S.C. 801 et seq.) is amended by striking ``FUND''
    and inserting ``, FISCAL RECOVERY, AND CRITICAL CAPITAL PROJECTS
    FUNDS''.

                          Subtitle N--Other Provisions

    SEC. 9911. FUNDING FOR PROVIDERS RELATING TO COVID-19.

        Part A of title XI of the Social Security Act (42 U.S.C. 1301 et
    seq.) is amended by adding at the end the following:

    ``SEC. 1150C. FUNDING FOR PROVIDERS RELATING TO COVID-19.

        ``(a) Funding.--In addition to amounts otherwise available, there
    is appropriated to the Secretary, for fiscal year 2021, out of any
    monies in the Treasury not otherwise appropriated, $8,500,000,000 for
    purposes of making payments to eligible health care providers for
    health care related expenses and lost revenues that are attributable to
    COVID-19. Amounts appropriated under the preceding sentence shall
    remain available until expended.
        ``(b) Application Requirement.--To be eligible for a payment under
    this section, an eligible health care provider shall submit to the
    Secretary an application in such form and manner as the Secretary shall
    prescribe. Such application shall contain the following:
                ``(1) A statement justifying the need of the provider for
            the payment, including documentation of the health care related
            expenses attributable to COVID-19 and lost revenues
            attributable to COVID-19.
                ``(2) The tax identification number of the provider.
                ``(3) Such assurances as the Secretary determines
            appropriate that the eligible health care provider will
            maintain and make available such documentation and submit such
            reports (at such time, in such form, and containing such
            information as the Secretary shall prescribe) as the Secretary
            determines is necessary to ensure compliance with any
            conditions imposed by the Secretary under this section.
                ``(4) Any other information determined appropriate by the
            Secretary.
        ``(c) Limitation.--Payments made to an eligible health care
    provider under this section may not be used to reimburse any expense or
    loss that--
                ``(1) has been reimbursed from another source; or
                ``(2) another source is obligated to reimburse.
        ``(d) Application of Requirements, Rules, and Procedures.--The
    Secretary shall apply any requirements, rules, or procedures as the
    Secretary deems appropriate for the efficient execution of this
    section.
        ``(e) Definitions.--In this section:
                ``(1) Eligible health care provider.--The term `eligible
            health care provider' means--
                        ``(A) a provider of services (as defined in section
                    1861(u)) or a supplier (as defined in section 1861(d))
                    that--
                                ``(i) is enrolled in the Medicare program
                            under title XVIII under section 1866(j)
                            (including temporarily enrolled during the
                            emergency period described in section
                            1135(g)(1)(B) for such period);
                                ``(ii) provides diagnoses, testing, or care
                            for individuals with possible or actual cases
                            of COVID-19; and
                                ``(iii) is a rural provider or supplier; or
                        ``(B) a provider or supplier that--
                                ``(i) is enrolled with a State Medicaid
                            plan under title XIX (or a waiver of such plan)
                            in accordance with subsections (a)(77) and (kk)
                            of section 1902 (including enrolled pursuant to
                            section 1902(a)(78) or section 1932(d)(6)) or
                            enrolled with a State child health plan under
                            title XXI (or a waiver of such plan) in
                            accordance with subparagraph (G) of section
                            2107(e)(1) (including enrolled pursuant to
                            subparagraph (D) or (Q) of such section);
                                ``(ii) provides diagnoses, testing, or care
                            for individuals with possible or actual cases
                            of COVID-19; and
                                ``(iii) is a rural provider or supplier.
                ``(2) Health care related expenses attributable to covid-
            19.--The term `health care related expenses attributable to
            COVID-19' means health care related expenses to prevent,
            prepare for, and respond to COVID-19, including the building or
            construction of a temporary structure, the leasing of a
            property, the purchase of medical supplies and equipment,
            including personal protective equipment and testing supplies,
            providing for increased workforce and training (including
            maintaining staff, obtaining additional staff, or both), the
            operation of an emergency operation center, retrofitting a
            facility, providing for surge capacity, and other expenses
            determined appropriate by the Secretary.
                ``(3) Lost revenue attributable to covid-19.--The term
            `lost revenue attributable to COVID-19' has the meaning given
            that term in the Frequently Asked Questions guidance released
            by the Department of Health and Human Services in June 2020,
            including the difference between such provider's budgeted and
            actual revenue if such budget had been established and approved
            prior to March 27, 2020.
                ``(4) Payment.-- The term `payment' includes, as determined
            appropriate by the Secretary, a pre-payment, a prospective
            payment, a retrospective payment, or a payment through a grant
            or other mechanism.
                ``(5) Rural provider or supplier.--The term `rural provider
            or supplier' means--
                        ``(A) a--
                                ``(i) provider or supplier located in a
                            rural area (as defined in section
                            1886(d)(2)(D)); or
                                ``(ii) provider treated as located in a
                            rural area pursuant to section 1886(d)(8)(E);
                        ``(B) a provider or supplier located in any other
                    area that serves rural patients (as defined by the
                    Secretary), which may include, but is not required to
                    include, a metropolitan statistical area with a
                    population of less than 500,000 (determined based on
                    the most recently available data);
                        ``(C) a rural health clinic (as defined in section
                    1861(aa)(2));
                        ``(D) a provider or supplier that furnishes home
                    health, hospice, or long-term services and supports in
                    an individual's home located in a rural area (as
                    defined in section 1886(d)(2)(D)); or
                        ``(E) any other rural provider or supplier (as
                    defined by the Secretary).''.

    SEC. 9912. EXTENSION OF CUSTOMS USER FEES.

        (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
    Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
                (1) in subparagraph (A), by striking ``October 21, 2029''
            and inserting ``September 30, 2030''; and
                (2) in subparagraph (B)(i), by striking ``October 21,
            2029'' and inserting ``September 30, 2030''.
        (b) Rate for Merchandise Processing Fees.--Section 503 of the
    United States-Korea Free Trade Agreement Implementation Act (Public Law
    112-41; 19 U.S.C. 3805 note) is amended by striking ``October 21,
    2029'' and inserting ``September 30, 2030''.

                    TITLE X--COMMITTEE ON FOREIGN RELATIONS

    SEC. 10001. DEPARTMENT OF STATE OPERATIONS.

        In addition to amounts otherwise available, there is authorized and
    appropriated to the Secretary of State for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $204,000,000, to
    remain available until September 30, 2022, for necessary expenses of
    the Department of State to carry out the authorities, functions,
    duties, and responsibilities in the conduct of the foreign affairs of
    the United States, to prevent, prepare for, and respond to coronavirus
    domestically or internationally, which shall include maintaining
    Department of State operations.

    SEC. 10002. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT
                  OPERATIONS.

        In addition to amounts otherwise available, there is authorized and
    appropriated to the Administrator of the United States Agency for
    International Development for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $41,000,000, to remain available
    until September 30, 2022, to carry out the provisions of section 667 of
    the Foreign Assistance Act of 1961 (22 U.S.C. 2427) for necessary
    expenses of the United States Agency for International Development to
    prevent, prepare for, and respond to coronavirus domestically or
    internationally, and for other operations and maintenance requirements
    related to coronavirus.

    SEC. 10003. GLOBAL RESPONSE.

        (a) In General.--In addition to amounts otherwise available, there
    is authorized and appropriated to the Secretary of State for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $8,675,000,000, to remain available until September 30, 2022, for
    necessary expenses to carry out the provisions of section 531 of
    chapter 4 of part II of the Foreign Assistance Act of 1961 (22 U.S.C.
    2346) as health programs to prevent, prepare for, and respond to
    coronavirus, which shall include recovery from the impacts of such
    virus and shall be allocated as follows--
                (1) $905,000,000 to be made available to the United States
            Agency for International Development for global health
            activities to prevent, prepare for, and respond to coronavirus,
            which shall include a contribution to a multilateral vaccine
            development partnership to support epidemic preparedness;
                (2) $3,750,000,000 to be made available to the Department
            of State to support programs for the prevention, treatment, and
            control of HIV/AIDS in order to prevent, prepare for, and
            respond to coronavirus, including to mitigate the impact on
            such programs from coronavirus and support recovery from the
            impacts of the coronavirus, of which not less than
            $3,500,000,000 shall be for a United States contribution to the
            Global Fund to Fight AIDS, Tuberculosis and Malaria;
                (3) $3,090,000,000 to be made available to the United
            States Agency for International Development to prevent, prepare
            for, and respond to coronavirus, which shall include support
            for international disaster relief, rehabilitation, and
            reconstruction, for health activities, and to meet emergency
            food security needs; and
                (4) $930,000,000 to be made available to prevent, prepare
            for, and respond to coronavirus, which shall include activities
            to address economic and stabilization requirements resulting
            from such virus.
        (b) Waiver of Limitation.--Any contribution to the Global Fund to
    Fight AIDS, Tuberculosis and Malaria made pursuant to subsection (a)(2)
    shall be made available notwithstanding section 202(d)(4)(A)(i) of the
    United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria
    Act of 2003 (22 U.S.C. 7622(d)(4)(A)(i)), and such contribution shall
    not be considered a contribution for the purpose of applying such
    section 202(d)(4)(A)(i).

    SEC. 10004. HUMANITARIAN RESPONSE.

        (a) In General.--In addition to amounts otherwise available, there
    is authorized and appropriated to the Secretary of State for fiscal
    year 2021, out of any money in the Treasury not otherwise appropriated,
    $500,000,000, to remain available until September 30, 2022, to carry
    out the provisions of section 2(a) and (b) of the Migration and Refugee
    Assistance Act of 1962 (22 U.S.C. 2601(a) and (b)) to prevent, prepare
    for, and respond to coronavirus.
        (b) Use of Funds.--Funds appropriated pursuant to this section
    shall not be made available for the costs of resettling refugees in the
    United States.

    SEC. 10005. MULTILATERAL ASSISTANCE.

        In addition to amounts otherwise available, there is authorized and
    appropriated to the Secretary of State for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $580,000,000, to
    remain available until September 30, 2022, to carry out the provisions
    of section 301(a) of the Foreign Assistance Act of 1961 (22 U.S.C.
    2221(a)) to prevent, prepare for, and respond to coronavirus, which
    shall include support for the priorities and objectives of the United
    Nations Global Humanitarian Response Plan COVID-19 through voluntary
    contributions to international organizations and programs administered
    by such organizations.

                     TITLE XI--COMMITTEE ON INDIAN AFFAIRS

    SEC. 11001. INDIAN HEALTH SERVICE.

        (a) In addition to amounts otherwise available, there is
    appropriated to the Secretary of Health and Human Services (in this
    section referred to as the ``Secretary'') for fiscal year 2021, out of
    any money in the Treasury not otherwise appropriated, $6,094,000,000,
    to remain available until expended, of which--
                (1) $5,484,000,000 shall be for carrying out the Act of
            August 5, 1954 (42 U.S.C. 2001 et seq.) (commonly referred to
            as the Transfer Act), the Indian Self-Determination and
            Education Assistance Act (25 U.S.C. 5301 et seq.), the Indian
            Health Care Improvement Act (25 U.S.C. 1601 et seq.), and
            titles II and III of the Public Health Service Act (42 U.S.C.
            201 et seq. and 241 et seq.) with respect to the Indian Health
            Service, of which--
                        (A) $2,000,000,000 shall be for lost
                    reimbursements, in accordance with section 207 of the
                    Indian Health Care Improvement Act (25 U.S.C. 1621f);
                        (B) $500,000,000 shall be for the provision of
                    additional health care services, services provided
                    through the Purchased/Referred Care program, and other
                    related activities;
                        (C) $140,000,000 shall be for information
                    technology, telehealth infrastructure, and the Indian
                    Health Service electronic health records system;
                        (D) $84,000,000 shall be for maintaining operations
                    of the Urban Indian health program, which shall be in
                    addition to other amounts made available under this
                    subsection for Urban Indian organizations (as defined
                    in section 4 of the Indian Health Care Improvement Act
                    (25 U.S.C. 1603));
                        (E) $600,000,000 shall be for necessary expenses to
                    plan, prepare for, promote, distribute, administer, and
                    track COVID-19 vaccines, for the purposes described in
                    subparagraphs (F) and (G), and for other vaccine-
                    related activities;
                        (F) $1,500,000,000 shall be for necessary expenses
                    to detect, diagnose, trace, and monitor COVID-19
                    infections, activities necessary to mitigate the spread
                    of COVID-19, supplies necessary for such activities,
                    for the purposes described in subparagraphs (E) and
                    (G), and for other related activities;
                        (G) $240,000,000 shall be for necessary expenses to
                    establish, expand, and sustain a public health
                    workforce to prevent, prepare for, and respond to
                    COVID-19, other public health workforce-related
                    activities, for the purposes described in subparagraphs
                    (E) and (F), and for other related activities; and
                        (H) $420,000,000 shall be for necessary expenses
                    related to mental health and substance use prevention
                    and treatment services, for the purposes described in
                    subparagraph (C) and paragraph (2) as related to mental
                    health and substance use prevention and treatment
                    services, and for other related activities;
                (2) $600,000,000 shall be for the lease, purchase,
            construction, alteration, renovation, or equipping of health
            facilities to respond to COVID-19, and for maintenance and
            improvement projects necessary to respond to COVID-19 under
            section 7 of the Act of August 5, 1954 (42 U.S.C. 2004a), the
            Indian Self-Determination and Education Assistance Act (25
            U.S.C. 5301 et seq.), the Indian Health Care Improvement Act
            (25 U.S.C. 1601 et seq.), and titles II and III of the Public
            Health Service Act (42 U.S.C. 202 et seq.) with respect to the
            Indian Health Service; and
                (3) $10,000,000 shall be for carrying out section 7 of the
            Act of August 5, 1954 (42 U.S.C. 2004a) for expenses relating
            to potable water delivery.
        (b) Funds appropriated by subsection (a) shall be made available to
    restore amounts, either directly or through reimbursement, for
    obligations for the purposes specified in this section that were
    incurred to prevent, prepare for, and respond to COVID-19 during the
    period beginning on the date on which the public health emergency was
    declared by the Secretary on January 31, 2020, pursuant to section 319
    of the Public Health Service Act (42 U.S.C. 247d) with respect to
    COVID-19 and ending on the date of the enactment of this Act.
        (c) Funds made available under subsection (a) to Tribes and Tribal
    organizations under the Indian Self-Determination and Education
    Assistance Act (25 U.S.C. 5301 et seq.) shall be available on a one-
    time basis. Such non-recurring funds shall not be part of the amount
    required by section 106 of the Indian Self-Determination and Education
    Assistance Act (25 U.S.C. 5325), and such funds shall only be used for
    the purposes identified in this section.

    SEC. 11002. BUREAU OF INDIAN AFFAIRS.

        (a) In General.--In addition to amounts otherwise made available,
    there is appropriated for fiscal year 2021, out of any money in the
    Treasury not otherwise appropriated, $900,000,000 to remain available
    until expended, pursuant to the Snyder Act (25 U.S.C. 13), of which--
                (1) $100,000,000 shall be for Tribal housing improvement;
                (2) $772,500,000 shall be for Tribal government services,
            public safety and justice, social services, child welfare
            assistance, and for other related expenses;
                (3) $7,500,000 shall be for related Federal administrative
            costs and oversight; and
                (4) $20,000,000 shall be to provide and deliver potable
            water.
        (b) Exclusions From Calculation.--Funds appropriated under
    subsection (a) shall be excluded from the calculation of funds received
    by those Tribal governments that participate in the ``Small and
    Needy''' program.
        (c) One-time Basis Funds.--Funds made available under subsection
    (a) to Tribes and Tribal organizations under the Indian Self-
    Determination and Education Assistance Act (25 U.S.C. 5301 et seq.)
    shall be available on a one-time basis. Such non-recurring funds shall
    not be part of the amount required by section 106 of the Indian Self-
    Determination and Education Assistance Act (25 U.S.C. 5325), and such
    funds shall only be used for the purposes identified in this section.

    SEC. 11003. HOUSING ASSISTANCE AND SUPPORTIVE SERVICES PROGRAMS FOR
                  NATIVE AMERICANS.

        (a) Appropriation.--In addition to amounts otherwise available,
    there is appropriated to the Secretary of Housing and Urban Development
    (in this section referred to as the ``Secretary'') for fiscal year
    2021, out of any money in the Treasury not otherwise appropriated,
    $750,000,000, to remain available until September 30, 2025, to prevent,
    prepare for, and respond to coronavirus, for activities and assistance
    authorized under title I of the Native American Housing Assistance and
    Self-Determination Act of 1996 (NAHASDA) (25 U.S.C. 4111 et seq.),
    under title VIII of NAHASDA (25 U.S.C. 4221 et seq.), and under section
    106(a)(1) of the Housing and Community Development Act of 1974 with
    respect to Indian tribes (42 U.S.C. 5306(a)(1)), which shall be made
    available as follows:
                (1) Housing block grants.--$455,000,000 shall be available
            for the Native American Housing Block Grants and Native
            Hawaiian Housing Block Grant programs, as authorized under
            titles I and VIII of NAHASDA, subject to the following terms
            and conditions:
                        (A) Formula.--Of the amounts made available under
                    this paragraph, $450,000,000 shall be for grants under
                    title I of NAHASDA and shall be distributed according
                    to the same funding formula used in fiscal year 2021.
                        (B) Native hawaiians.--Of the amounts made
                    available under this paragraph, $5,000,000 shall be for
                    grants under title VIII of NAHASDA.
                        (C) Use.--Amounts made available under this
                    paragraph shall be used by recipients to prevent,
                    prepare for, and respond to coronavirus, including to
                    maintain normal operations and fund eligible affordable
                    housing activities under NAHASDA during the period that
                    the program is impacted by coronavirus. In addition,
                    amounts made available under subparagraph (B) may be
                    used to provide rental assistance to eligible Native
                    Hawaiian families both on and off the Hawaiian Home
                    Lands.
                        (D) Timing of obligations.--Amounts made available
                    under this paragraph shall be used, as necessary, to
                    cover or reimburse allowable costs to prevent, prepare
                    for, and respond to coronavirus that are incurred by a
                    recipient, including for costs incurred after January
                    21, 2020.
                        (E) Waivers or alternative requirements.--The
                    Secretary may waive or specify alternative requirements
                    for any provision of NAHASDA (25 U.S.C. 4101 et seq.)
                    or regulation applicable to the Native American Housing
                    Block Grants or Native Hawaiian Housing Block Grant
                    program other than requirements related to fair
                    housing, nondiscrimination, labor standards, and the
                    environment, upon a finding that the waiver or
                    alternative requirement is necessary to expedite or
                    facilitate the use of amounts made available under this
                    paragraph.
                        (F) Unobligated amounts.--Amounts made available
                    under this paragraph which are not accepted, are
                    voluntarily returned, or otherwise recaptured for any
                    reason shall be used to fund grants under paragraph
                    (2).
                (2) Indian community development block grants.--
            $280,000,000 shall be available for grants under title I of the
            Housing and Community Development Act of 1974, subject to the
            following terms and conditions:
                        (A) Use.--Amounts made available under this
                    paragraph shall be used for emergencies that constitute
                    imminent threats to health and safety and are designed
                    to prevent, prepare for, and respond to coronavirus.
                        (B) Planning.--Not to exceed 20 percent of any
                    grant made with funds made available under this
                    paragraph shall be expended for planning and management
                    development and administration.
                        (C) Timing of obligations.--Amounts made available
                    under this paragraph shall be used, as necessary, to
                    cover or reimburse allowable costs to prevent, prepare
                    for, and respond to coronavirus incurred by a
                    recipient, including for costs incurred after January
                    21, 2020.
                        (D) Inapplicability of public services cap.--Indian
                    tribes may use up to 100 percent of any grant from
                    amounts made available under this paragraph for public
                    services activities to prevent, prepare for, and
                    respond to coronavirus.
                        (E) Waivers or alternative requirements.--The
                    Secretary may waive or specify alternative requirements
                    for any provision of title I of the Housing and
                    Community Development Act of 1974 (42 U.S.C. 5301 et
                    seq.) or regulation applicable to the Indian Community
                    Development Block Grant program other than requirements
                    related to fair housing, nondiscrimination, labor
                    standards, and the environment, upon a finding that the
                    waiver or alternative requirement is necessary to
                    expedite or facilitate the use of amounts made
                    available under this paragraph.
                (3) Technical assistance.--$10,000,000 shall be used to
            make new awards or increase prior awards to existing technical
            assistance providers to provide an immediate increase in
            training and technical assistance to Indian tribes, Indian
            housing authorities, tribally designated housing entities, and
            recipients under title VIII of NAHASDA for activities under
            this section.
                (4) Other costs.--$5,000,000 shall be used for the
            administrative costs to oversee and administer the
            implementation of this section, and pay for associated
            information technology, financial reporting, and other costs.

    SEC. 11004. COVID-19 RESPONSE RESOURCES FOR THE PRESERVATION AND
                  MAINTENANCE OF NATIVE AMERICAN LANGUAGES.

        (a) Section 816 of the Native American Programs Act of 1974 (42
    U.S.C. 2992d) is amended by adding at the end the following:
        ``(f) In addition to amounts otherwise available, there is
    appropriated for fiscal year 2021, out of any money in the Treasury not
    otherwise appropriated, $20,000,000 to remain available until expended,
    to carry out section 803C(g) of this Act.''.
        (b) Section 803C of the Native American Programs Act of 1974 (42
    U.S.C. 2991b-3) is amended by adding at the end the following:
        ``(g) Emergency Grants for Native American Language Preservation
    and Maintenance.--Not later than 180 days after the effective date of
    this subsection, the Secretary shall award grants to entities eligible
    to receive assistance under subsection (a)(1) to ensure the survival
    and continuing vitality of Native American languages during and after
    the public health emergency declared by the Secretary pursuant to
    section 319 of the Public Health Service Act (42 U.S.C. 247d) with
    respect to the COVID-19 pandemic.''.

    SEC. 11005. BUREAU OF INDIAN EDUCATION.

        In addition to amounts otherwise available, there is appropriated
    to the Bureau of Indian Education for fiscal year 2021, out of any
    money in the Treasury not otherwise appropriated, $850,000,000, to
    remain available until expended, to be allocated by the Director of the
    Bureau of Indian Education not more than 45 calendar days after the
    date of enactment of this Act, for programs or activities operated or
    funded by the Bureau of Indian Education, for Bureau-funded schools (as
    defined in section 1141(3) of the Education Amendments of 1978 (25
    U.S.C. 2021(3)), and for Tribal Colleges or Universities (as defined in
    section 316(b)(3) of the Higher Education Act of 1965 (20 U.S.C.
    1059c(b)(3))).

    SEC. 11006. AMERICAN INDIAN, NATIVE HAWAIIAN, AND ALASKA NATIVE
                  EDUCATION.

        In addition to amounts otherwise available, there is appropriated
    to the Department of Education for fiscal year 2021, out of any money
    in the Treasury not otherwise appropriated, $190,000,000, to remain
    available until expended, for awards, which shall be determined by the
    Secretary of Education not more than 180 calendar days after the date
    of enactment of this Act, of which--
                (1) $20,000,000 shall be for awards for Tribal education
            agencies for activities authorized under section 6121(c) of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            7441(c));
                (2) $85,000,000 shall be for awards to entities eligible to
            receive grants under section 6205(a)(1) of the Elementary and
            Secondary Education Act of 1965 (20 U.S.C. 7515(a)(1)) for
            activities authorized under section 6205(a)(3) of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            7515(a)(3)); and
                (3) $85,000,000 shall be for awards to entities eligible to
            receive grants under section 6304(a)(1) of the Elementary and
            Secondary Education Act of 1965 of 1965 (20 U.S.C. 7544(a)(1))
            for activities authorized under section 6304(a)(2-3) of the
            Elementary and Secondary Education Act of 1965 (20 U.S.C.
            7544(a)(2-3)) and other related activities.

                Attest:

                                                                 Secretary.
    117th CONGRESS

      1st Session

                                   H.R. 1319

    _______________________________________________________________________

                                   AMENDMENT