[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1319 Engrossed in House (EH)]

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117th CONGRESS
  1st Session
                                H. R. 1319

_______________________________________________________________________

                                 AN ACT


 
 To provide for reconciliation pursuant to title II of S. Con. Res. 5.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``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

                        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.
               TITLE II--COMMITTEE ON EDUCATION AND LABOR

                     Subtitle A--Education Matters

                    Part 1--Department of Education

Sec. 2001. Elementary and secondary school emergency relief fund.
Sec. 2002. Higher education emergency relief fund.
Sec. 2003. Maintenance of effort and maintenance of equity.
Sec. 2004. Outlying areas.
Sec. 2005. Bureau of Indian Education.
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.
                         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.
Sec. 2024.  COVID-19 response resources for the preservation and 
                            maintenance of Native American languages.
                       Subtitle B--Labor Matters

Sec. 2101. Raising the Federal minimum wage.
Sec. 2102. Funding for Department of Labor Worker Protection 
                            Activities.
Sec. 2103. Compensation pursuant to the Longshore and Harbor Workers' 
                            Compensation Act.
           Subtitle C--Human Services and Community Supports

Sec. 2201. Supporting older Americans and their families.
Sec. 2202. Child Care and Development Block Grant Program.
Sec. 2203. Child Care Stabilization.
Sec. 2204. Head Start.
Sec. 2205. Programs for survivors.
Sec. 2206. Child abuse prevention and treatment.
Sec. 2207. Corporation for National and Community Service and the 
                            National Service Trust.
             Subtitle D--Child Nutrition & Related Programs

Sec. 2301. Improvements to WIC benefits.
Sec. 2302. WIC program modernization.
Sec. 2303. Meals and supplements reimbursements for individuals who 
                            have not attained the age of 25.
Sec. 2304. Pandemic EBT program.
                Subtitle E--COBRA Continuation Coverage

Sec. 2401. Preserving health benefits for workers.
              TITLE III--COMMITTEE ON ENERGY AND COMMERCE

                       Subtitle A--Public Health

                  Chapter 1--Vaccines and Therapeutics

Sec. 3001. Funding for COVID-19 vaccine activities at the centers for 
                            disease control and prevention.
Sec. 3002. Funding for vaccine confidence activities.
Sec. 3003. Funding for supply chain for COVID-19 vaccines, 
                            therapeutics, and medical supplies.
Sec. 3004. Funding for COVID-19 vaccine, therapeutic, and device 
                            activities at the Food and Drug 
                            Administration.
                           Chapter 2--Testing

Sec. 3011. Funding for COVID-19 testing, contact tracing, and 
                            mitigation activities.
Sec. 3012. Funding for SARS-CoV-2 genomic sequencing and surveillance.
Sec. 3013. Funding for global health.
Sec. 3014. Funding for data modernization and forecasting center.
                   Chapter 3--Public Health Workforce

Sec. 3021. Funding for public health workforce.
Sec. 3022. Funding for Medical Reserve Corps.
                  Chapter 4--Public Health Investments

Sec. 3031. Funding for community health centers and community care.
Sec. 3032. Funding for National Health Service Corps.
Sec. 3033. Funding for Nurse Corps.
Sec. 3034. Funding for teaching health centers that operate graduate 
                            medical education.
Sec. 3035. Funding for family planning.
Sec. 3036. Funding for Office of Inspector General.
                        Chapter 5--Indian Health

Sec. 3041. Funding for Indian health.
          Chapter 6--Mental Health and Substance Use Disorder

Sec. 3051. Funding for block grants for community mental health 
                            services.
Sec. 3052. Funding for block grants for prevention and treatment of 
                            substance abuse.
Sec. 3053. Funding for mental and behavioral health training for health 
                            care professionals, paraprofessionals, and 
                            public safety officers.
Sec. 3054. Funding for education and awareness campaign encouraging 
                            healthy work conditions and use of mental 
                            and behavioral health services by health 
                            care professionals.
Sec. 3055. Funding for grants for health care providers to promote 
                            mental and behavioral health among their 
                            health professional workforce.
Sec. 3056. Funding for community-based funding for local substance use 
                            disorder services.
Sec. 3057. Funding for community-based funding for local behavioral 
                            health needs.
Sec. 3058. Funding for the National Child Traumatic Stress Network.
Sec. 3059. Funding for Project AWARE.
Sec. 3059A. Funding for youth suicide prevention.
Sec. 3059B. Funding for behavioral health workforce education and 
                            training.
                   Chapter 7--Exchange Grant Program

Sec. 3061. Establishing a grant program for Exchange modernization.
                          Subtitle B--Medicaid

Sec. 3101. Mandatory coverage of COVID-19 vaccines and administration 
                            and treatment under Medicaid.
Sec. 3102. Modifications to certain coverage under Medicaid for 
                            pregnant and postpartum women.
Sec. 3103. State Option to Provide Qualifying Community-Based Mobile 
                            Crisis Intervention Services.
Sec. 3104. Temporary increase in FMAP for medical assistance under 
                            State Medicaid plans which begin to expend 
                            amounts for certain mandatory individuals.
Sec. 3105. Extension of 100 percent Federal medical assistance 
                            percentage to Urban Indian Health 
                            Organizations and Native Hawaiian Health 
                            Care Systems.
Sec. 3106. Sunset of limit on maximum rebate amount for single source 
                            drugs and innovator multiple source drugs.
Sec. 3107. Additional support for Medicaid home and community-based 
                            services during the COVID-19 emergency.
Sec. 3108. Funding for State strike teams for resident and employee 
                            safety in nursing facilities.
Sec. 3109. Special Rule for the Period of a Declared Public Health 
                            Emergency Related to Coronavirus.
            Subtitle C--Children's Health Insurance Program

Sec. 3201. Mandatory coverage of COVID-19 vaccines and administration 
                            and treatment under CHIP.
Sec. 3202. Modifications to certain coverage under CHIP for pregnant 
                            and postpartum women.
                      Subtitle D--Other Provisions

   Chapter 1--Ensuring Environmental Health and Ratepayer Protection 
                          During the Pandemic

Sec. 3301. Funding for pollution and disparate impacts of the COVID-19 
                            pandemic.
Sec. 3302. Funding for LIHEAP.
Sec. 3303. Funding for water assistance program.
 Chapter 2--Distance Learning and Consumer Protection During the COVID-
                              19 Pandemic

Sec. 3311. Funding for consumer product safety fund to protect 
                            consumers from potentially dangerous 
                            products related to COVID-19.
Sec. 3312. Funding for E-Rate support for emergency educational 
                            connections and devices.
Chapter 3--Oversight of Department of Commerce Prevention and Response 
                              to COVID-19

Sec. 3321. Funding for Department of Commerce Inspector General.
               TITLE IV--COMMITTEE ON FINANCIAL SERVICES

               Subtitle A--Defense Production Act of 1950

Sec. 4001. COVID-19 emergency medical supplies enhancement.
                     Subtitle B--Housing Provisions

Sec. 4101. Emergency rental assistance.
Sec. 4102. Emergency housing vouchers.
Sec. 4103. Emergency assistance for rural housing.
Sec. 4104. Housing assistance and supportive services programs for 
                            Native Americans.
Sec. 4105. Housing counseling.
Sec. 4106. Homelessness assistance and supportive services program.
Sec. 4107. Homeowner Assistance Fund.
Sec. 4108. Relief measures for section 502 and 504 direct loan 
                            borrowers.
Sec. 4109. Fair housing activities.
                   Subtitle C--Small Business (SSBCI)

Sec. 4201. State Small Business Credit Initiative.
                          Subtitle D--Airlines

Sec. 4301. Air Transportation Payroll Support Program Extension.
               TITLE V--COMMITTEE ON OVERSIGHT AND REFORM

     Subtitle A--Coronavirus State and Local Fiscal Recovery Funds

Sec. 5001. Coronavirus State and Local Fiscal Recovery Funds.
                       Subtitle B--Other Matters

Sec. 5111. Emergency Federal Employee Leave Fund.
Sec. 5112. Funding for the Government Accountability Office.
Sec. 5113. Pandemic Response Accountability Committee funding 
                            availability.
Sec. 5114. Funding for the White House.
                 TITLE VI--COMMITTEE ON SMALL BUSINESS

Sec. 6001. Modifications to paycheck protection program.
Sec. 6002. Targeted EIDL advance.
Sec. 6003. Support for restaurants.
Sec. 6004. Community navigator pilot program.
Sec. 6005. Shuttered venue operators.
Sec. 6006. Direct appropriations.
       TITLE VII--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE

             Subtitle A--Transportation and Infrastructure

Sec. 7001. Federal Emergency Management Agency appropriation.
Sec. 7002. Funeral assistance.
Sec. 7003. Economic adjustment assistance.
Sec. 7004. Great Lakes St. Lawrence Seaway Development Corporation 
                            operations and maintenance.
Sec. 7005. Grants to the National Railroad Passenger Corporation.
Sec. 7006. Federal Transit Administration grants.
Sec. 7007. Relief for airports.
Sec. 7008. Emergency FAA Employee Leave Fund.
           Subtitle B--Aviation Manufacturing Jobs Protection

Sec. 7101. Definitions.
Sec. 7102. Payroll support program.
            Subtitle C--Continued Assistance to Rail Workers

Sec. 7201. Additional enhanced benefits under the Railroad Unemployment 
                            Insurance Act.
Sec. 7202. Extended unemployment benefits under the Railroad 
                            Unemployment Insurance Act.
Sec. 7203. Extension of waiver of the 7-day waiting period for benefits 
                            under the Railroad Unemployment Insurance 
                            Act.
Sec. 7204. Railroad Retirement Board and Office of the Inspector 
                            General funding.
               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 WAYS AND MEANS

           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.
  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.
                          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. Cost of living adjustment freeze.
                   Subtitle I--Child Care for Workers

Sec. 9801. Child care assistance.
                     TITLE X--INTERNATIONAL AFFAIRS

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 NATURAL RESOURCES

Sec. 1101. Indian Affairs.
Sec. 1102. United States Fish and Wildlife Service.
         TITLE XII--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY

Sec. 12001. National Institute of Standards and Technology.
Sec. 12002. National Science Foundation.

                   TITLE I--COMMITTEE ON AGRICULTURE

                        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, 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, 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) Guidance.--Activities conducted under paragraph (1) 
        shall be consistent with guidance provided by the World 
        Organisation for Animal Health.
            (3) 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 equal 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)--
            (1) 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) 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) to support the development of agricultural credit 
        institutions that are designed to serve socially disadvantaged 
        groups, including other financing institutions funded by the 
        Farm Credit System;
            (4) to support the activities of one or more equity 
        commissions that will address racial equity issues within the 
        Department of Agriculture and its programs;
            (5) to support the development of one or more legal centers 
        focused on agricultural legal issues of socially disadvantaged 
        farmers, ranchers, or forest landowners or other members of 
        socially disadvantaged groups;
            (6) to support and supplement agricultural research, 
        education, and extension, as well as scholarships and programs 
        that provide internships and pathways to Federal employment, 
        at--
                    (A) 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) 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) 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) 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) 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);
            (7) to provide 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; and
            (8) to establish pilot projects that focus on land 
        acquisition, financial planning, and credit by providing 
        technical and financial assistance related to agricultural 
        production or timber production on nonindustrial private forest 
        land to socially disadvantaged farmers, ranchers, or forest 
        landowners, or other members of socially disadvantaged groups.
    (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).

               TITLE II--COMMITTEE ON EDUCATION AND LABOR

                     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, $128,554,800,000, to remain 
available through September 30, 2023, to carry out this section.
    (b) Grants.--From funds provided under subsection (a), the 
Secretary shall 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.--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.
    (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, 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)(xi) of the Elementary 
        and Secondary Education Act of 1965 (20 U.S.C. 6311(b)(2)(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) Providing principals and others school leaders 
                with the resources necessary to address the needs of 
                their individual schools.
                    (G) 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.
                    (H) Developing and implementing procedures and 
                systems to improve the preparedness and response 
                efforts of local educational agencies.
                    (I) Training and professional development for staff 
                of the local educational agency on sanitation and 
                minimizing the spread of infectious diseases.
                    (J) Purchasing supplies to sanitize and clean the 
                facilities of a local educational agency, including 
                buildings operated by such agency.
                    (K) 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 IDEA and ensuring other educational services can 
                continue to be provided consistent with all Federal, 
                State, and local requirements.
                    (L) 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.
                    (M) Providing mental health services and supports.
                    (N) 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.
                    (O) 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.
                    (P) 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.
                    (Q) 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.
                    (R) 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.
                    (S) 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, 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)(xi) of the Elementary and Secondary Education Act of 
        1965 (20 U.S.C. 6311(b)(2)(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; and
            (2) 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) Equitable Services.--
            (1) In general.--In carrying out subsection (e)(1), a local 
        educational agency shall provide equitable services in the same 
        manner as provided under section 1117 of the Elementary and 
        Secondary Education Act of 1965 (20 U.S.C. 6320) to students 
        and teachers in non-public schools, as determined in 
        consultation with representatives of non-public schools, except 
        that the standards for a bypass (if needed because a local 
        educational agency is prohibited by law from providing 
        equitable services or has substantially failed or is unwilling 
        to provide equitable services) shall be solely determined by 
        the Secretary.
            (2) Public control of funds.--Control of funds provided 
        under subsection (e)(1), and title to materials, equipment, and 
        property purchased with such funds, shall be in a public 
        agency, and a public agency shall administer such funds, 
        materials, equipment, and property and shall provide such 
        services (or may contract for the provision of such services 
        with a public or private entity).
    (h) Report.--A State receiving funds under this section shall 
submit a report to the Secretary, not later than 6 months after 
receiving funding provided in this section, and every 6 months 
thereafter until such funds are obligated, that provides a detailed 
accounting of the use of funds provided under this section, including 
by identifying the specific amounts used to carry out subsections 
(e)(1) and (f)(1) and a description of the specific activities carried 
out under such subsections.
    (i) 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).
    (j) ESEA Terms.--The terms ``child'', ``children with 
disabilities'', ``distance education'', ``elementary school'', 
``English learner'', ``evidence-based'', ``extended learning time'', 
``secondary school'', ``local educational agency'', ``parent'', 
``school leader'', ``Secretary'', ``State'', ``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).

SEC. 2002. 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 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. 2003. 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-poverty 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 (calculated on a per-pupil basis) for any 
        high-poverty 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) Local educational agencies with highest share of 
        economically disadvantaged student.--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 for any local educational agency 
        that is part of the 20 percent of local educational agencies in 
        the State with the highest percentage of economically 
        disadvantaged students (based on the percentages of 
        economically disadvantaged students served by all local 
        educational agencies 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 is available, such other data as the Secretary of 
        Education determines is satisfactory)) below the level of 
        funding provided to such local educational agencies in fiscal 
        year 2019.
    (c) Local Educational Agency Maintenance of Equity for High-poverty 
Schools.--As a condition of receiving funds under section 2001, a local 
educational agency shall not, in fiscal year 2022 or 2023--
            (1) 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--
                    (A) 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
                    (B) the number of children enrolled in all schools 
                served by the local educational agency in such fiscal 
                year; or
            (2) reduce per-pupil, full-time equivalent staff in any 
        high-poverty school by an amount that exceeds--
                    (A) 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
                    (B) the number of children enrolled in all schools 
                served by the local educational agency in such fiscal 
                year.
    (d) Definitions.--In this section:
            (1) The term ``high-poverty local educational agency'' 
        means, with respect to a local educational agency in a State, a 
        local educational agency that serves a higher percentage of 
        economically disadvantaged students than the local educational 
        agency that serves the median percentage of economically 
        disadvantaged students, based on the percentages of 
        economically disadvantaged students served by all local 
        educational agencies in such 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 is available, such other data as the Secretary of 
        Education determines is satisfactory).
            (2) The term ``high-poverty school'' means, with respect to 
        a school served by a local educational agency, a school that 
        serves a higher percentage of economically disadvantaged 
        students (as determined by any measure of poverty, as 
        determined by the Secretary of Education), than the school that 
        serves the median percentage of economically disadvantaged 
        students based on the percentages of economically disadvantaged 
        students--
                    (A) at all schools served by such local educational 
                agency; or
                    (B) at all schools within each grade-span of such 
                local educational agency.
            (3) 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.

SEC. 2004. 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. 2005. BUREAU OF INDIAN EDUCATION.

    In addition to amounts otherwise available, there is appropriated 
to the Department of Interior for fiscal year 2021, out of any money in 
the Treasury not otherwise appropriated, $850,000,000, to remain 
available until expended, for the Secretary of the Interior for awards, 
which awards shall be determined and funds for such awards allocated by 
the Secretary of the Interior not more than 30 calendar days after the 
date of enactment of this Act, for programs 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. 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, domestically or internationally, 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)(xi) of the Elementary and Secondary Education Act of 
1965 (20 U.S.C. 6311(b)(2)(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''.

                         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.

SEC. 2024. 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, $10,000,000 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) 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.''.

                       Subtitle B--Labor Matters

SEC. 2101. RAISING THE FEDERAL MINIMUM WAGE.

    (a) Minimum Wage Increases.--
            (1) In general.--Section 6(a)(1) of the Fair Labor 
        Standards Act of 1938 (29 U.S.C. 206(a)(1)) is amended to read 
        as follows:
            ``(1) except as otherwise provided in this section, not 
        less than--
                    ``(A) $9.50 an hour, beginning on the effective 
                date under section 2101(e) of the American Rescue Plan 
                Act of 2021;
                    ``(B) $11.00 an hour, beginning 1 year after such 
                effective date;
                    ``(C) $12.50 an hour, beginning 2 years after such 
                effective date;
                    ``(D) $14.00 an hour, beginning 3 years after such 
                effective date;
                    ``(E) $15.00 an hour, beginning 4 years after such 
                effective date; and
                    ``(F) beginning on the date that is 5 years after 
                such effective date, and annually thereafter, the 
                amount determined by the Secretary under subsection 
                (h);''.
            (2) Determination based on increase in the median hourly 
        wage of all employees.--Section 6 of the Fair Labor Standards 
        Act of 1938 (29 U.S.C. 206) is amended by adding at the end the 
        following:
    ``(h)(1) Not later than each date that is 90 days before a new 
minimum wage determined under subsection (a)(1)(F) is to take effect, 
the Secretary shall determine the minimum wage to be in effect under 
this subsection for each period described in subsection (a)(1)(F). The 
wage determined under this subsection for a year shall be--
            ``(A) not less than the amount in effect under subsection 
        (a)(1) on the date of such determination;
            ``(B) increased from such amount by the annual percentage 
        increase, if any, in the median hourly wage of all employees as 
        determined by the Bureau of Labor Statistics; and
            ``(C) rounded up to the nearest multiple of $0.05.
    ``(2) In calculating the annual percentage increase in the median 
hourly wage of all employees for purposes of paragraph (1)(B), the 
Secretary, through the Bureau of Labor Statistics, shall compile data 
on the hourly wages of all employees to determine such a median hourly 
wage and compare such median hourly wage for the most recent year for 
which data are available with the median hourly wage determined for the 
preceding year.''.
    (b) Tipped Employees.--
            (1) Base minimum wage for tipped employees and tips 
        retained by employees.--Section 3(m)(2)(A)(i) of the Fair Labor 
        Standards Act of 1938 (29 U.S.C. 203(m)(2)(A)(i)) is amended to 
        read as follows:
                            ``(i) the cash wage paid such employee, 
                        which for purposes of such determination shall 
                        be not less than--
                                    ``(I) for the 1-year period 
                                beginning on the effective date under 
                                section 2101(e) of the American Rescue 
                                Plan Act of 2021, $4.95 an hour;
                                    ``(II) for each succeeding 1-year 
                                period until the hourly wage under this 
                                clause equals the wage in effect under 
                                section 6(a)(1) for such period, an 
                                hourly wage equal to the amount 
                                determined under this clause for the 
                                preceding year, increased by the lesser 
                                of--
                                            ``(aa) $2.00; or
                                            ``(bb) the amount necessary 
                                        for the wage in effect under 
                                        this clause to equal the wage 
                                        in effect under section 6(a)(1) 
                                        for such period, rounded up to 
                                        the nearest multiple of $0.05; 
                                        and
                                    ``(III) for each succeeding 1-year 
                                period after all increases are made 
                                pursuant to subclause (II), the minimum 
                                wage in effect under section 6(a)(1); 
                                and''.
            (2) Scheduled repeal of separate minimum wage for tipped 
        employees.--
                    (A) Tipped employees.--Section 3(m)(2)(A) of the 
                Fair Labor Standards Act of 1938 (29 U.S.C. 
                203(m)(2)(A)), as amended by paragraph (1), is further 
                amended by striking the sentence beginning with ``In 
                determining the wage an employer is required to pay a 
                tipped employee,'' and all that follows through ``of 
                this subsection.'' and inserting ``The wage required to 
                be paid to a tipped employee shall be the wage set 
                forth in section 6(a)(1).''.
                    (B) Effective date.--The amendments made by 
                subparagraph (A) shall take effect on the date that is 
                1 day after the date on which the hourly wage under 
                subclause (III) of section 3(m)(2)(A)(i) of the Fair 
                Labor Standards Act of 1938 (29 U.S.C. 
                203(m)(2)(A)(i)), as amended by paragraph (1), takes 
                effect.
            (3) Penalties.--Section 16 of the Fair Labor Standards Act 
        of 1938 (29 U.S.C. 216) is amended--
                    (A) in the third sentence of subsection (b), by 
                inserting ``or used'' after ``kept''; and
                    (B) in the second sentence of subsection (e)(2), by 
                inserting ``or used'' after ``kept''.
    (c) Newly Hired Employees Who Are Less Than 20 Years Old.--
            (1) In general.--Section 6(g)(1) of the Fair Labor 
        Standards Act of 1938 (29 U.S.C. 206(g)(1)) is amended by 
        striking ``a wage which is not less than $4.25 an hour.'' and 
        inserting the following: ``a wage at a rate that is not less 
        than--
                    ``(A) for the 1-year period beginning on the 
                effective date under section 2101(e) of the American 
                Rescue Plan Act of 2021, $6.00 an hour;
                    ``(B) for each succeeding 1-year period until the 
                hourly wage under this paragraph equals the wage in 
                effect under section 6(a)(1) for such period, an hourly 
                wage equal to the amount determined under this 
                paragraph for the preceding year, increased by the 
                lesser of--
                            ``(i) $1.75; or
                            ``(ii) the amount necessary for the wage in 
                        effect under this paragraph to equal the wage 
                        in effect under section 6(a)(1) for such 
                        period, rounded up to the nearest multiple of 
                        $0.05; and
                    ``(C) for each succeeding 1-year period after all 
                increases are made pursuant to subparagraph (B), the 
                minimum wage in effect under section 6(a)(1).''.
            (2) Scheduled repeal of separate minimum wage for newly 
        hired employees who are less than 20 years old.--
                    (A) In general.--Section 6(g)(1) of the Fair Labor 
                Standards Act of 1938 (29 U.S.C. 206(g)(1)), as amended 
                by paragraph (1), shall be repealed.
                    (B) Effective date.--The repeal made by 
                subparagraph (A) shall take effect on the date that is 
                1 day after the date on which the hourly wage under 
                subparagraph (C) of section 6(g)(1) of the Fair Labor 
                Standards Act of 1938 (29 U.S.C. 206(g)(1)), as amended 
                by paragraph (1), takes effect.
    (d) Promoting Economic Self-sufficiency for Individuals With 
Disabilities.--
            (1) Prohibition on new special certificates.--
                    (A) In general.--Section 14(c) of the Fair Labor 
                Standards Act of 1938 (29 U.S.C. 214(c)) is amended by 
                adding at the end the following:
            ``(6) Prohibition on new special certificates.--
        Notwithstanding paragraph (1), the Secretary shall not issue a 
        special certificate under this subsection to an employer that 
        was not issued a special certificate under this subsection 
        before the date of enactment of the American Rescue Plan Act of 
        2021.''.
                    (B) Effective date.--The amendment made by 
                subparagraph (A) shall take effect on the date of 
                enactment of this Act.
            (2) Transition to fair wages for individuals with 
        disabilities.--Subparagraph (A) of section 14(c)(1) of the Fair 
        Labor Standards Act of 1938 (29 U.S.C. 214(c)(1)) is amended to 
        read as follows:
                    ``(A) at a rate that equals or exceeds, for each 
                year, the greater of--
                            ``(i)(I) $5.00 an hour, beginning on the 
                        effective date under section 2101(e) of the 
                        American Rescue Plan Act of 2021;
                            ``(II) $7.50 an hour, beginning 1 year 
                        after such effective date;
                            ``(III) $10.00 an hour, beginning 2 years 
                        after such effective date;
                            ``(IV) $12.50 an hour, beginning 3 years 
                        after such effective date;
                            ``(V) $15.00 an hour, beginning 4 years 
                        after such effective date; and
                            ``(VI) the wage rate in effect under 
                        section 6(a)(1), beginning 5 years after such 
                        effective date; or
                            ``(ii) if applicable, the wage rate in 
                        effect on the day before the date of enactment 
                        of the American Rescue Plan Act of 2021 for the 
                        employment, under a special certificate issued 
                        under this paragraph, of the individual for 
                        whom the wage rate is being determined under 
                        this subparagraph,''.
            (3) Sunset.--Section 14(c) of the Fair Labor Standards Act 
        of 1938 (29 U.S.C. 214(c)) is further amended by adding at the 
        end the following:
            ``(7) Sunset.--Beginning on the day after the date on which 
        the wage rate described in paragraph (1)(A)(i)(VI) takes 
        effect, the authority to issue special certificates under 
        paragraph (1) shall expire, and no special certificates issued 
        under paragraph (1) shall have any legal effect.''.
    (e) General Effective Date.--Except as otherwise provided in this 
section, or the amendments made by this section, this section and the 
amendments made by this section shall take effect on the first day of 
the third month that begins after the date of the enactment of this 
Act.

SEC. 2102. 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, 
$150,000,000, 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 $75,000,000 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.

SEC. 2103. COMPENSATION PURSUANT TO THE LONGSHORE AND HARBOR WORKERS' 
              COMPENSATION ACT.

    (a) Claims Related to COVID-19.--
            (1) In general.--Subject to subsection (c), a covered 
        employee who receives a diagnosis or is subject to an order 
        described in paragraph (2)(B) and who provides notice of or 
        files a claim under section 12 or 13 of the Longshore and 
        Harbor Workers' Compensation Act (33 U.S.C. 912, 913), 
        respectively, relating to such diagnosis or order shall be 
        conclusively presumed to have an injury arising out of or in 
        the course of employment for the purpose of compensation under 
        the Longshore and Harbor Workers' Compensation Act.
            (2) Covered employee.--In this section, the term ``covered 
        employee'' means an individual who, at any time during the 
        period beginning January 27, 2020, and ending on January 27, 
        2023--
                    (A) is an employee; and
                    (B) is--
                            (i) diagnosed with COVID-19; or
                            (ii) ordered not to return to work by the 
                        employee's employer or by a local, State, or 
                        Federal agency because of exposure, or the risk 
                        of exposure, to 1 or more individuals diagnosed 
                        with COVID-19 in the workplace.
            (3) Limitation.--This section shall not apply with respect 
        to a covered employee who--
                    (A) provides notice or files a claim described in 
                paragraph (1) on or before the date of the enactment of 
                this Act; and
                    (B) is determined to be entitled to the 
                compensation described in paragraph (1) or awarded such 
                compensation if such determination or award is made on 
                or before such date.
            (4) Denials on or before the date of enactment.--Paragraph 
        (1) shall apply with respect to a covered employee who is 
        determined not to be entitled to, or who is not awarded, 
        compensation described in paragraph (1) if such determination 
        or decision not to award such compensation is made on or before 
        the date of enactment of this Act.
            (5) Exclusion.-- The Secretary shall not consider any 
        compensation paid with respect to a notice or claim described 
        in subsection (a), including compensation for disability, death 
        benefits, funeral and burial expenses, and medical expenses, in 
        calculating the annual assessments under section 44(c)(2) of 
        the Longshore and Harbor Workers' Compensation Act (33 U.S.C. 
        944(c)(2)).
    (b) Reimbursement.--
            (1) In general.--
                    (A) Entitlement.--Subject to subparagraph (B) and 
                to the availability of appropriations and limitation on 
                payments under subsection (c), an employer of a covered 
                employee or the employer's carrier shall be entitled to 
                reimbursement for any compensation paid with respect to 
                a notice or claim described in subsection (a), 
                including disability benefits, funeral and burial 
                expenses, medical or other related costs for treatment 
                and care, and reasonable and necessary allocated claims 
                expenses.
                    (B) Safety and health requirements.--To be entitled 
                to reimbursement under subparagraph (A)--
                            (i) an employer shall be in compliance with 
                        all applicable safety and health guidelines and 
                        standards that are related to the prevention of 
                        occupational exposure to the novel coronavirus 
                        that causes COVID-19, including such guidelines 
                        and standards issued by the Occupational Safety 
                        and Health Administration, State plans approved 
                        under section 18 of the Occupational Safety and 
                        Health Act of 1970 (29 U.S.C. 667), and the 
                        National Institute for Occupational Safety and 
                        Health; and
                            (ii) a carrier--
                                    (I) shall be a carrier for an 
                                employer that is in compliance with 
                                clause (i); and
                                    (II) shall not adjust the 
                                experience rating or the annual premium 
                                of the employer based upon the 
                                compensation paid by the carrier with 
                                respect to a notice or claim described 
                                in subparagraph (A).
            (2) Reimbursement procedures.--
                    (A) In general.--Subject to subsection (c), to 
                receive reimbursement under paragraph (1)--
                            (i) a claim for such reimbursement shall be 
                        submitted to the Secretary of Labor--
                                    (I) not earlier than--
                                            (aa) the date on which a 
                                        compensation order (as 
                                        described in section 19(e) of 
                                        the Longshore and Harbor 
                                        Workers' Compensation Act (33 
                                        U.S.C. 919(e))) is issued that 
                                        fixes entitlement to benefits; 
                                        or
                                            (bb) the date on which--

                                                    (AA) a payment is 
                                                made under such Act;

                                                    (BB) entitlement to 
                                                benefits is established 
                                                under such Act; and

                                                    (CC) the rate of 
                                                compensation and period 
                                                of payment is 
                                                relatively fixed and 
                                                known; and

                                    (II) not later than one year after 
                                the final payment of compensation to a 
                                covered employee pursuant to this 
                                section; and
                            (ii) an employer and the employer's carrier 
                        shall make, keep, and preserve such records, 
                        make such reports, and provide such 
                        information, as the Secretary of Labor 
                        determines necessary or appropriate to carry 
                        out this section.
                    (B) Commutation of compensation installments.--The 
                Secretary may commute future compensation installments 
                with respect to a claim under this section.
    (c) Appropriations.--
            (1) In general.--A reimbursement under subsection (b) shall 
        be paid out of the Longshore COVID-19 Fund established in 
        section 45 of the Longshore and Harbor Workers' Compensation 
        Act (in this section, referred to as the ``Longshore COVID-19 
        Fund'').
            (2) Funds.--In addition to amounts otherwise available, 
        there are authorized to be appropriated, and there are 
        appropriated, out of any money in the Treasury not otherwise 
        appropriated, such sums as may be necessary for the period 
        beginning on the date of enactment of this Act and ending on 
        September 30, 2030, to the Longshore COVID-19 Fund for each 
        reimbursement paid out of such Fund under subsection (b).
            (3) Limitation.--With respect to a notice or claim for 
        benefits approved on the basis of subsection (a), no payments 
        may be made from the Longshore COVID-19 Fund or the special 
        fund established under section 44 of the Longshore and Harbor 
        Workers' Compensation Act (33 U.S.C. 944) after September 30, 
        2030, for benefits, reimbursements, or other expenditures 
        relating to such claim.
            (4) Final action.--The action of the Secretary in allowing 
        or denying any reimbursement under subsection (b) shall be 
        final and conclusive on all questions of law and fact.
    (d) Definitions.--In this section:
            (1) LHWCA terms.--The terms ``carrier'', ``compensation'', 
        ``employee'', and ``employer'' have the meanings given the 
        terms in section 2 of the Longshore and Harbor Workers' 
        Compensation Act (33 U.S.C. 902).
            (2) Novel coronavirus.--The term ``novel coronavirus'' 
        means SARS-CoV-2 or any other coronavirus declared to be a 
        pandemic by public health authorities.
    (e) Longshore COVID-19 Fund.--The Longshore and Harbor Workers' 
Compensation Act (33 U.S.C. 901) is amended by adding after section 44 
the following:

``SEC. 45. LONGSHORE COVID-19 FUND.

    ``(a) In General.--There is established in the United States 
Department of Labor the Longshore COVID-19 Fund (in this section, 
referred to as the `Fund'), which consists of sums that are 
appropriated to the Fund under section 2104(c)(2) of the American 
Rescue Act of 2021.
    ``(b) Expenditures.--Amounts in the Fund shall be available for the 
reimbursement of an employer or the employer's carrier for payment of 
compensation, death benefits, and other benefits and expenses paid 
under this Act when reimbursement is required under section 2104(b) of 
the American Rescue Act of 2021, subject to any limitations in such 
section.''.

           Subtitle C--Human Services and Community Supports

SEC. 2201. 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, $1,444,000,000, 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) $470,000,000 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. 2202. 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), 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) 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 section 2203 of this subtitle. Such grants shall be 
allotted in accordance with section 658O of the Child Care and 
Development Block Grant Act of 1990 (42 U.S.C. 9858m), except that the 
requirements in subparagraphs (C) and (E) of section 658E(c)(3) and in 
section 658G of such Act (42 U.S.C. 9858c(c)(3), 9858e) shall not 
apply.
    (c) 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 2203 of this subtitle.

SEC. 2203. 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 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 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) 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).
    (c) State Reservations and Subgrants.--
            (1) Reservation.--A lead agency for a State that receives a 
        child care stabilization grant pursuant to subsection (b) 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 (b) 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 (d)(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 
                (b) that are available for subgrants described in this 
                paragraph within 9 months of the date of enactment of 
                this Act.
    (d) 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.
    (e) 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. 2204. 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. 2205. 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, 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 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, and 
        that the matching requirement under section 306(c)(4) shall not 
        apply.
            ``(2) $18,000,000 to carry out section 309.
            ``(3) $2,000,000 to carry out section 313, of which 
        $1,000,000 for each fiscal year 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, $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 of Health 
        and Human Services, $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 of Health and Human 
Services, 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. 2206. 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. 2207. 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--Child Nutrition & Related Programs

SEC. 2301. 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 IV-Children 1 through 4 years.
                    (B) Food Package V-Pregnant and partially (mostly) 
                breastfeeding women.
                    (C) Food Package VI-Postpartum women.
                    (D) 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. 2302. 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. 2303. 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. 2304. 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''.

                Subtitle E--COBRA Continuation Coverage

SEC. 2401. 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 the amount of such premium if 
                such individual pays (or any person other than such 
                individual's employer pays on behalf of such 
                individual) 15 percent of the amount of such premium.
                    (B) Plan enrollment option.--
                            (i) In general.--Notwithstanding the COBRA 
                        continuation provisions, 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). 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 (6)(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.
            (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 reduced premium and any conditions on 
                        entitlement to the reduced 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.
                    (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 2401(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 2401(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, the 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 in excess of the amount 
                        required to be paid under subsection (a)(1)(A).
                            (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 elects continuation coverage 
                        under subsection (a)(1).
            (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 2401(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 2401(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 2401(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 2401 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.

              TITLE III--COMMITTEE ON ENERGY AND COMMERCE

                       Subtitle A--Public Health

                  CHAPTER 1--VACCINES AND THERAPEUTICS

SEC. 3001. 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, data, and reporting 
                enhancements, including improvements necessary to 
                support 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.

SEC. 3002. 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. 3003. 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. 3004. 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.

                           CHAPTER 2--TESTING

SEC. 3011. 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 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 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 
        investments in laboratory capacity, community-based testing 
        sites, and mobile testing units, particularly in medically 
        underserved areas;
            (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. 3012. 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. 3013. 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. 3014. 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.

                   CHAPTER 3--PUBLIC HEALTH WORKFORCE

SEC. 3021. FUNDING FOR PUBLIC HEALTH 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, $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) Reporting to the Secretary on implementation of the 
        activities funded under this section.
            (5) Subawards from recipients of awards under subsection 
        (a) to local health departments for the purposes of the 
        activities funded under this section.

SEC. 3022. 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).

                  CHAPTER 4--PUBLIC HEALTH INVESTMENTS

SEC. 3031. FUNDING FOR COMMUNITY HEALTH CENTERS AND COMMUNITY CARE.

    (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, $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. 3032. 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. 3033. 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. 3034. 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. 3035. 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).

SEC. 3036. 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.

                        CHAPTER 5--INDIAN HEALTH

SEC. 3041. FUNDING FOR INDIAN HEALTH.

    (a) 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, $6,094,000,000, 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 and behavioral health prevention and 
                treatment services, for the purposes described in 
                subparagraph (C) and paragraph (2) as related to mental 
                and behavioral health, 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.

          CHAPTER 6--MENTAL HEALTH AND SUBSTANCE USE DISORDER

SEC. 3051. FUNDING FOR BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH 
              SERVICES.

    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, 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. 3052. 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, $1,750,000,000, 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. 3053. FUNDING FOR MENTAL AND BEHAVIORAL HEALTH 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, and mental and behavioral health 
conditions (including substance use disorders) among health care 
professionals.

SEC. 3054. FUNDING FOR EDUCATION AND AWARENESS CAMPAIGN ENCOURAGING 
              HEALTHY WORK CONDITIONS AND USE OF MENTAL AND BEHAVIORAL 
              HEALTH 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 and behavioral 
        health conditions and secondary and tertiary prevention by 
        encouraging health care professionals to seek support and 
        treatment for their own behavioral health concerns;
            (2) help such professionals to identify risk factors in 
        themselves and others and respond to such risks;
            (3) include information on reducing or preventing suicide, 
        substance use disorders, burnout, and other mental and 
        behavioral health conditions, and addressing stigma associated 
        with seeking mental and behavioral health support and 
        treatment; and
            (4) consider the needs of rural and medically underserved 
        communities.

SEC. 3055. FUNDING FOR GRANTS FOR HEALTH CARE PROVIDERS TO PROMOTE 
              MENTAL AND BEHAVIORAL 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 and behavioral health among their providers, other personnel, 
and members.

SEC. 3056. 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 care and behavioral health organizations to support 
        community-based overdose prevention programs, syringe services 
        programs, and other harm reduction services, with respect to 
        harms of drug misuse that are exacerbated by the COVID-19 
        public health emergency.
            (2) Use of grant funds.--Grant funds awarded under this 
        section to eligible entities may 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. 3057. 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 may 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. 3058. 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. 3059. 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. 3059A. 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. 3059B. 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).

                   CHAPTER 7--EXCHANGE GRANT PROGRAM

SEC. 3061. ESTABLISHING A GRANT PROGRAM FOR EXCHANGE MODERNIZATION.

    (a) In General.--Out of funds appropriated under subsection (b), 
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.--There is appropriated, out of any monies in the 
Treasury not otherwise obligated, $20,000,000, to remain available 
until expended, for carrying out this section.

                          Subtitle B--Medicaid

SEC. 3101. 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--
                    (A) by striking ``and (D)'' and inserting ``(D)''; 
                and
                    (B) by striking the semicolon at the end and 
                inserting ``; (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 at least 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 at least 
                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 striking ``cancer (XV)'' and inserting 
                ``cancer, (XV)'';
                    (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 ``described in 
                subsection (k)(1)'';
                    (E) 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'';
                    (F) by striking ``and (XVIII)'' and inserting 
                ``(XVIII)'';
                    (G) 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
                    (H) 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 
                limiting 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 at 
                least 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 at 
                least 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 at least 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 at least 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 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 of 
                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 at least 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 at least 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. 3102. 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 7-year period beginning on the 1st 
day of the 1st fiscal year quarter that begins at least one year after 
the date of the enactment of this Act.

SEC. 3103. 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 under a 
State plan amendment or waiver approved under section 1115 or 
subsection (b) or (c) of section 1915.
    ``(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 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);
                    ``(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 paragraph 
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 subsection (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. 3104. 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 3101 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. 3105. 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. 3106. 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, 2023,''.

SEC. 3107. 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 7.35 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. 3108. 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).''.

SEC. 3109. 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 C--Children's Health Insurance Program

SEC. 3201. 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 at least 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. 3202. 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 3102(a) of subtitle B of this title, during the 7-year 
period beginning on the 1st day of the 1st fiscal year quarter that 
begins at least one year after the date of the enactment of this Act.

                      Subtitle D--Other Provisions

   CHAPTER 1--ENSURING ENVIRONMENTAL HEALTH AND RATEPAYER PROTECTION 
                          DURING THE PANDEMIC

SEC. 3301. 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. 3302. 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. 3303. 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 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.

 CHAPTER 2--DISTANCE LEARNING AND CONSUMER PROTECTION DURING THE COVID-
                              19 PANDEMIC

SEC. 3311. 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. 3312. 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) $7,599,000,000, 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.

CHAPTER 3--OVERSIGHT OF DEPARTMENT OF COMMERCE PREVENTION AND RESPONSE 
                              TO COVID-19

SEC. 3321. 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.

               TITLE IV--COMMITTEE ON FINANCIAL SERVICES

               Subtitle A--Defense Production Act of 1950

SEC. 4001. 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, notwithstanding section 304(e) of the 
Defense Production Act of 1950 (50 U.S.C. 4534(e)), 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 under 
                either of such Acts 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. 4101. 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, $20,250,000,000, 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) $1,200,000,000 for payments to high-need 
                grantees as provided in this section.
    (b) Allocation for Rental and Utility Assistance.--
            (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 4101 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 4101 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 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 this 
                Act'' 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 this Act''.
            (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 as evidenced by 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 employment 
        trends.
    (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 
                        housing 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 (2) 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. 4102. 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. 4103. 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. 4104. 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. 5301 et seq.), 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) shall 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 as of 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 Grant 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, without competition, 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 as of 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, 
        without competition, 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. 4105. 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. 4106. 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. 4107. 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) 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.
            (8) 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 
                (e) 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 individuals or 
                otherwise providing funds to prevent foreclosure or 
                eviction of a homeowner or tenant 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 
                eviction, mortgage delinquency or default, foreclosure, 
                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 and economically 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--
                    (A) the average number of unemployed individuals 
                measured over a period of time not fewer than 3 months 
                and not more than 12 months;
                    (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 $40,000,000 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. 4108. 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 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. 4109. 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, and education and outreach 
activities, 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. 4201. 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;
            ``(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);
            ``(3) oversee the States' expenditure of these funds to 
        directly support business enterprises owned and controlled by 
        socially and economically disadvantaged individuals; and
            ``(4) establish a minimum amount of support that a State 
        shall provide to business enterprises owned and controlled by 
        socially and economically disadvantaged individuals.
    ``(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) CDFI and MDI Participation Plan.--Section 3004 of the State 
Small Business Credit Initiative Act of 2010 (12 U.S.C. 5703) is 
amended by adding at the end the following:
    ``(e) CDFI and MDI Participation Plan.--The Secretary may not 
approve a State to be a participating State unless the State has 
provided the Secretary with a plan detailing how minority depository 
institutions and community development financial institutions will be 
encouraged to participate in State programs.''.
    (e) Pandemic Response Plan.--Section 3004 of the State Small 
Business Credit Initiative Act of 2010 (12 U.S.C. 5703), as amended by 
subsection (d), is further amended by adding at the end the following:
    ``(f) Pandemic Response Plan.--The Secretary may not approve a 
State to be a participating State unless the State has provided the 
Secretary with a description of how the State will expeditiously 
utilize funds to support small businesses, including business 
enterprises owned and controlled by socially and economically 
disadvantaged individuals, in responding to and recovering from the 
economic effects of the COVID-19 pandemic.''.
    (f) 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.''.
    (g) Predatory Lending Prohibited.--Section 3004 of the State Small 
Business Credit Initiative Act of 2010 (15 U.S.C. 5702), as amended by 
subsection (e), is further amended by adding at the end the following:
    ``(g) Predatory Lending Prohibited.--The Secretary may not approve 
a State to be a participating State unless the State has agreed that no 
lending activity supported by amounts received by the State under the 
Program would result in predatory lending, as determined by the 
Secretary.''.
    (h) 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.''.
    (i) 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 a government of an Indian Tribe listed on the list of 
        recognized Tribes published by the Secretary of the Interior 
        under section 104 of the Federally Recognized Indian Tribe List 
        Act of 1994 (25 U.S.C. 5131) and means the Office of Hawaiian 
        Affairs established by the Constitution of the State of 
        Hawaii.''.
    (j) 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--Airlines

SEC. 4301. 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.--To preserve aviation jobs and compensate 
        air carrier industry workers, 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.

               TITLE V--COMMITTEE ON OVERSIGHT AND REFORM

     Subtitle A--Coronavirus State and Local Fiscal Recovery Funds

SEC. 5001. 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, $219,800,000,000, to remain 
available until expended, 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).
    ``(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) 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 among 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 
                        relative 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).
            ``(2) Payments to tribal governments.--
                    ``(A) In general.--The Secretary shall reserve 
                $20,000,000,000 of the amount appropriated under 
                subsection (a) 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 Tribal 
                        government; and
                            ``(ii) $19,000,000,000 shall be allocated 
                        by the Secretary among each Tribal government 
                        in an amount 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).
            ``(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) 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 
                        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 in 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.--The Secretary shall pay each of the 
                50 States and the District of Columbia the total of the 
                amounts allocated for the State and District of 
                Columbia under subparagraph (B).
            ``(4) Population data.--For purposes of determining 
        allocations for a State or territory under this section, the 
        population of the State or territory shall be determined based 
        on the most recent data available from the Bureau of the 
        Census.
            ``(5) Timing.--
                    ``(A) In general.--Subject to subparagraph (B), to 
                the extent practicable, with respect to each State, 
                territory, and Tribal government allocated a payment 
                under this subsection, the Secretary shall make the 
                payment required for the State, territory, or Tribal 
                government (as applicable) not later than 60 days after 
                the date on which the certification required under 
                subsection (d) is provided to the Secretary.
                    ``(B) Exception.--With respect to the amount 
                allocated to the District of Columbia under paragraph 
                (3)(B)(ii)--
                            ``(i) the Secretary shall pay such amount 
                        to the District of Columbia not later than 15 
                        days after the date of enactment of this 
                        section; and
                            ``(ii) the District of Columbia shall not 
                        be required to submit a certification under 
                        subsection (d) as a condition for receiving 
                        such payment.
            ``(6) 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 territories, Tribal governments, and 
        States in accordance with the requirements specified in each 
        paragraph (as applicable) and the certification requirement 
        specified in subsection (d).
    ``(c) Requirements.--
            ``(1) Use of funds.--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)(3), to--
                    ``(A) respond to or mitigate the public health 
                emergency with respect to the Coronavirus Disease 2019 
                (COVID-19) or its negative economic impacts;
                    ``(B) cover costs incurred as a result of such 
                emergency;
                    ``(C) replace revenue that was lost, delayed, or 
                decreased (as determined based on revenue projections 
                for the State, Tribal Government, or territory as of 
                January 27, 2020) as a result of such emergency; or
                    ``(D) address the negative economic impacts of such 
                emergency.
            ``(2) 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)), or a public benefit corporation involved in 
        the transportation of passengers or cargo, a special-purpose 
        unit of State or local government.
    ``(d) Certification of Need and Intended Uses.--In order to receive 
a payment under this section (other than the payment made in accordance 
with subsection (b)(5)(B) of this section) or a transfer of funds under 
section 603(c)(3), a State, territory, or Tribal government shall 
provide the Secretary with a certification signed by the authorized 
officer of such State, territory, or Tribal government, that--
            ``(1) such State, territory, or Tribal government requires 
        Federal assistance under this section to effectively carry out 
        the activities specified in subsection (c) of this section; and
            ``(2) such State, territory, or Tribal government's 
        intended uses of any payment under this section, or transfer of 
        funds under section 603(c)(3), are consistent with subsection 
        (c) of this section.
    ``(e) 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 
        and the District of Columbia.
            ``(3) 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.
            ``(4) 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 until expended, 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 
                estimate, allocate, and 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 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, the 
                                        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 certifies in 
                                                writing that the 
                                                actions specified in 
                                                such plan are likely 
                                                sufficient for the 
                                                State to make all such 
                                                distributions before 
                                                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) Redistribution 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 retained 
                        or paid as follows:
                                    ``(I) 50 percent of all such 
                                undistributed amounts shall be retained 
                                by the State.
                                    ``(II) Subject to the payment limit 
                                under clause (iii), the remainder of 
                                all such undistributed amounts shall be 
                                allocated and paid by the State to each 
                                nonentitlement unit of local government 
                                in the State an amount that bears the 
                                same proportion to such remainder as 
                                the population of the nonentitlement 
                                unit of local government bears to the 
                                total population of all nonentitlement 
                                units of local government in the State.
                            ``(v) Adjustment authority.--A State may 
                        make pro rata adjustments to the allocations 
                        determined under clause (iv)(II) as necessary 
                        to comply with clause (iii) and ensure that all 
                        available funds are distributed to 
                        nonentitlement units of local government in a 
                        State.
                    ``(D) Penalty for noncompliance.--If, by the end of 
                the 120-day period that begins on the date a State 
                receives a payment 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 
                $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 relative population of each such 
                county bears to the total population of all such 
                entities.
                    ``(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 units of general 
                        local government within such county in an 
                        amounts that bear the same proportion as the 
                        population of such units of general local 
                        government bear 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.--To the extent practicable--
                    ``(A) with respect to each metropolitan city 
                allocated a payment under paragraph (1) and each county 
                allocated a payment under paragraph (3), the Secretary 
                shall make the payment required for the metropolitan 
                city or county (as applicable) not later than 60 days 
                after the date on which the certification required 
                under subsection (d) is provided to the Secretary; and
                    ``(B) with respect to the payments allocated to 
                States under paragraph (2) for distribution to 
                nonentitlement units of local government, the Secretary 
                shall make such payments not later than 60 days after 
                the date of enactment of this section.
    ``(c) Requirements.--
            ``(1) Use of funds.--Except as provided in paragraph (3), a 
        metropolitan city, nonentitlement unit of local government, or 
        county receiving a payment from funds made available under this 
        section shall only use such amounts to--
                    ``(A) respond to or mitigate the public health 
                emergency with respect to the Coronavirus Disease 2019 
                (COVID-19) or its negative economic impacts;
                    ``(B) cover costs incurred as a result of such 
                emergency;
                    ``(C) replace revenue that was lost, delayed, or 
                decreased (as determined based on revenue projections 
                for the metropolitan city, nonentitlement unit of local 
                government, or county as of January 27, 2020) as a 
                result of such emergency; or
                    ``(D) address the negative economic impacts of such 
                emergency.
            ``(2) 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.
            ``(3) Transfers to states.--Notwithstanding paragraph (1) 
        of this subsection, 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) Certification of Need and Intended Uses.--In order to receive 
a payment under paragraphs (1) or (3) of subsection (b), a metropolitan 
city or a county (as each of those terms are defined in subsection 
(e)), shall provide the Secretary with a certification signed by the 
authorized officer of such metropolitan city or county, that--
            ``(1) such metropolitan city or county requires Federal 
        assistance under this section to effectively carry out the 
        activities specified in subsection (c); and
            ``(2) such metropolitan city or county's intended uses of 
        any payment under this section are consistent with subsection 
        (c).
    ``(e) 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) 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.
            ``(3) 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.
            ``(4) Secretary.--The term `Secretary' means the Secretary 
        of the Treasury.
            ``(5) 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.
            ``(6) 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)).''.
    (b) Technical 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 ``AND FISCAL RECOVERY FUNDS''.

                       Subtitle B--Other Matters

SEC. 5111. 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 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 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. 5112. 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. 5113. 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 promote 
transparency and support oversight of the Coronavirus response and of 
funds provided in this Act or any other Act pertaining to the 
Coronavirus pandemic.

SEC. 5114. 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.

                 TITLE VI--COMMITTEE ON SMALL BUSINESS

SEC. 6001. 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.'';
                            (ii) in clause (iv)--
                                    (I) in subclause (III), by striking 
                                ``and'' at the end;
                                    (II) in subclause (IV)--
                                            (aa) by striking ``(aa)'';
                                            (bb) by striking ``; or'' 
                                        and inserting a semicolon; and
                                            (cc) by striking item (bb); 
                                        and
                                    (III) by adding at the end the 
                                following:
                                    ``(V) any nonprofit organization, 
                                additional covered nonprofit entity, or 
                                any organization made eligible for a 
                                loan under clause (vii); and''; and
                            (iii) by striking clause (vi) and inserting 
                        the following:
                            ``(vi) 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), by adding at the end the 
                following:
                                    ``(VI) 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 (VI) 
                of clause (iv), clause (vi), or clause (vii)''; 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 (VI) 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) or (III) of clause (iii), 
        subclause (IV) or (V) of clause (iv), clause (vi), or clause 
        (vii)''.
    (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. 6002. TARGETED EIDL ADVANCE.

    (a) Definitions.--In this section--
            (1) the term ``Administrator'' means the Administrator of 
        the Small Business Administration;
            (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);
            (3) the term ``severely impacted small business'' means a 
        covered entity that--
                    (A) has suffered an economic loss of greater than 
                50 percent; and
                    (B) employs not more than 10 employees;
            (4) the term ``substantially impacted small business'' 
        means a covered entity that--
                    (A) employs not more than 10 employees; and
                    (B) is not a severely impacted small business; and
            (5) the term ``supplemental payment'' means a payment--
                    (A) made by the Administrator under section 1110(e) 
                of the CARES Act (15 U.S.C. 9009(e)) to a severely 
                impacted small business or a substantially impacted 
                small business;
                    (B) in an amount that is $5,000; and
                    (C) that, with respect to a covered entity, is 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).
    (b) Payments.--The Administrator shall take the following actions:
            (1) Not later than 14 days after the date of the enactment 
        of this subsection, the Administrator shall begin processing 
        applications for payments, and may 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).
            (2)(A) During the 14-day period beginning on the date that 
        is 28 days after the date of enactment of this subsection, and 
        subject to the availability of funds, the Administrator shall--
                    (i) begin processing applications for supplemental 
                payments to severely impacted small businesses; and
                    (ii) continue to process applications for the 
                payments described in paragraph (1).
            (B) During the period described in subparagraph (A), the 
        Administrator may make supplemental payments to severely 
        impacted small businesses, and payments described in paragraph 
        (1), in the order that the Administrator receives applications 
        for those payments.
            (3)(A) Beginning on the date that is 42 days after the date 
        of enactment of this subsection, and subject to the 
        availability of funds, the Administrator shall--
                    (i) begin processing applications for supplemental 
                payments to substantially impacted small businesses; 
                and
                    (ii) continue to process applications for the 
                supplemental payments described in paragraph (2) and 
                payments described in paragraph (1).
            (B) During the period described in subparagraph (A), the 
        Administrator may make supplemental payments to substantially 
        impacted small businesses, supplemental payments described in 
        paragraph (2), and payments described in paragraph (1), in the 
        order that the Administrator receives applications for those 
        payments.
    (c) 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, 
to remain available until expended, for carrying out this section.

SEC. 6003. 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, 
                $25,000,000,000, 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) $20,000,000,000 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. 6004. 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. 6005. SHUTTERED VENUE OPERATORS.

    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, which the Administrator of the Small Business 
Administration may develop for use for grant programs of the Small 
Business Administration.

SEC. 6006. 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 6002 of this 
        title, and section 6003 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 VII--COMMITTEE ON TRANSPORTATION AND INFRASTRUCTURE

             Subtitle A--Transportation and Infrastructure

SEC. 7001. 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. 7002. 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 7001 may be 
used to carry out subsection (a) of this section.

SEC. 7003. 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, 15 percent shall be for 
assistance to communities that have suffered economic injury as a 
result of job losses in the travel, tourism, or outdoor recreation 
sectors.
    (d) The total amount provided by this section shall be allocated to 
eligible recipients in the States and Territories according to the 
total level of economic injury of such States and Territories as a 
result of coronavirus beginning on March 1, 2020, as measured by the 
change in economic activity, demonstrated by current Federal economic 
data sources such as unemployment claims and gross domestic product, 
before and after such date.

SEC. 7004. GREAT LAKES ST. LAWRENCE SEAWAY DEVELOPMENT CORPORATION 
              OPERATIONS AND MAINTENANCE.

    In addition to amounts otherwise available, there is appropriated 
for fiscal year 2021, out of amounts not otherwise appropriated from 
the Harbor Maintenance Trust Fund pursuant to section 210 of the Water 
Resources Development Act of 1986 (33 U.S.C. 2238), $1,500,000, to 
remain available until expended, to prevent, prepare for, and respond 
to coronavirus by conducting the operations, maintenance, and capital 
infrastructure activities of the Seaway International Bridge.

SEC. 7005. 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, $820,388,160, 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, $679,611,840, 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. 7006. 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--
                                    (I) 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; and
                                    (II) each urbanized area under 
                                clause (i), when the amounts that were 
                                otherwise made available, prior to 
                                clause (i) to that urbanized area for 
                                similar activities to prevent, prepare 
                                for, and respond to coronavirus are 
                                equal to or greater than 130 percent of 
                                the urbanized area's 2018 operating 
                                costs but do not exceed 132 percent of 
                                such costs, such urbanized area shall 
                                receive an apportionment equal to 10 
                                percent of the urbanized area's 2018 
                                operating costs, in addition to amounts 
                                apportioned to the urbanized area under 
                                clause (i).
            (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 section 3005(b) of the FAST Act (Public Law 
                        114-94); 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 and 
                        all projects under section 3005(b) of Public 
                        Law 114-94 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 or non-expedited project 
                        delivery 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, or section 3005(b)(9) of the FAST 
                        Act (Public Law 114-94).
            (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.

SEC. 7007. 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 airports under sections 47101 through 47144 
        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. 7008. EMERGENCY FAA EMPLOYEE LEAVE FUND.

    (a) Establishment; Appropriation.--There is established in the 
Federal Aviation Administration an 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 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 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 retirement benefit.

           Subtitle B--Aviation Manufacturing Jobs Protection

SEC. 7101. 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; or
                            (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.
                    (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 title 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. 7102. 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--Continued Assistance to Rail Workers

SEC. 7201. 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 
                ``August 29, 2021'';
                    (B) by striking ``or July 1, 2020'' and inserting 
                ``July 1, 2020, or July 1, 2021''; and
            (2) by adding at the end the following: ``For registration 
        periods beginning after March 14, 2021, but on or before August 
        29, 2021, the recovery benefit payable under this subparagraph 
        shall be in the amount of $800.''.
    (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. 7202. 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 ``305 days'';
                    (B) in subclause (II),
                            (i) by striking ``19 consecutive 14-day 
                        periods'' and inserting ``31 consecutive 14-day 
                        periods''; and
                            (ii) by striking ``6 consecutive 14-day 
                        periods'' and inserting ``18 consecutive 14-day 
                        periods'';
            (2) in clause (ii)--
                    (A) by striking ``120 days of unemployment'' and 
                inserting ``240 days of unemployment'';
                    (B) by striking ``12 consecutive 14-day periods'' 
                and inserting ``24 consecutive 14-day periods''; and
                    (C) by striking ``6 consecutive 14-day periods'' 
                and inserting ``18 consecutive 14-day periods''; and
            (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 
                August 29, 2021.''
    (b) Clarification on Authority to Use Funds.--Funds appropriated 
under either the first or second 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. 7203. 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 
``August 29, 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. 7204. 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.

               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, $13,482,000,000, 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.--
                    (A) Initial implementation.--In carrying out this 
                section, the Secretary shall use the list of high-
                demand occupations compiled by the Commissioner of 
                Labor Statistics until the final list under 
                subparagraph (C) is complete.
                    (B) Study required.--The Secretary of Veterans 
                Affairs shall enter into an agreement with a federally 
                funded research and development corporation or another 
                appropriate non-Department entity for the conduct of a 
                study to determine which occupations are high-demand 
                occupations. Such study shall be completed not later 
                than 90 days after the date of the enactment of this 
                Act.
                    (C) Final list.--The Secretary--
                            (i) may add or remove occupation from the 
                        list in use pursuant to subparagraph (A) during 
                        the 90-day period following the completion of 
                        the study required by subparagraph (B);
                            (ii) shall issue a final list of high-
                        demand occupations for use under this section 
                        by not later than 90 days after the date of the 
                        completion of the study; and
                            (iii) shall make such final list publicly 
                        available on a website of the Department.
                    (D) Use of list.--The Secretary shall use the list 
                developed under this paragraph in order to apply the 
                requirement that retraining assistance under this 
                section is used for training for a high-demand 
                occupation, but the Secretary may remove occupations 
                from the list as the Secretary determines appropriate.
            (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) Comptroller General Report.--Not later than 180 days after the 
termination of the retraining assistance program under subsection (k), 
the Comptroller General shall submit to the Committees on Veterans' 
Affairs of the Senate and House of Representatives a report on the 
outcomes and effectiveness of the program.
    (i) 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 the 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, 
$2,000,000,000, 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 WAYS AND MEANS

           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 ``August 29, 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 ``74 weeks''; 
        and
            (2) by striking ``50-week period'' and inserting ``74-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 commencing before 
the date of the enactment of this Act.

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 ``August 29, 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 August 29, 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 
``August 29, 2021''.
    (b) Amount.--Section 2104(b)(3)(A) of such Act (15 U.S.C. 
9023(b)(3)(A)) is amended by adding at the end the following:
                            ``(iii) For weeks of unemployment ending 
                        after March 14, 2021, and ending on or before 
                        August 29, 2021, $400.''.

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 
``August 29, 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.

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 August 29, 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 August 29, 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 
``48''.
    (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) 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 commencing before 
the date of the enactment of this Act.

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 ``August 29, 
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 ``August 29, 
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 
``August 29, 2021''.

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

    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 ``August 29, 2021''.

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.

    (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 insurance programs, including programs 
extended under this subtitle.
    (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 insurance programs described in subsection (a) 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).

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

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

    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 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) Expenditure reports.--On expending all funds provided 
        to a State or Indian tribe under this subsection, the entity 
        shall submit to the Secretary a written report that describes 
        how the funds were expended, which report shall be so 
        submitted--
                    ``(A) if the entity is a State that is not a 
                territory, within 90 days after expenditure; or
                    ``(B) if the entity is a territory or is operating 
                a tribal program funded under this part, within 120 
                days after expenditure.
            ``(8) Suspension of territory spending cap.--Section 1108 
        shall not apply with respect to any funds provided under this 
        subsection.
            ``(9) 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.--
            ``(1) In general.--Of the amounts made available by 
        subsection (a)--
                    ``(A) $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
                    ``(B) $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).
            ``(2) Services for all adults.--The amounts made available 
        by subsection (a) of this section to carry out section 2042(b) 
        may be used to provide services under programs described in 
        section 2042(b) for all adults, as defined by local adult 
        protective services statutes and regulations.''.

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 amounts otherwise available, there is 
appropriated to the Secretary, out of any monies in the Treasury not 
otherwise appropriated, $200,000,000, to remain available until 
expended, for purposes of carrying out infection control support (as 
determined appropriate by the Secretary) through the development and 
dissemination of protocols relating to the prevention or mitigation of 
COVID-19 in skilled nursing facilities (as defined in section 
1819(a)).''.

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).''.

           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 the amount of such premium if 
                such individual pays (or any person other than such 
                individual's employer pays on behalf of such 
                individual) 15 percent of the amount of such premium.
                    (B) Plan enrollment option.--
                            (i) In general.--Notwithstanding the COBRA 
                        continuation provisions, 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 (6)(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.
            (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 reduced premium and any conditions on 
                        entitlement to the reduced 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.
                    (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, the 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 in excess of the amount 
                        required to be paid under subsection (a)(1)(A).
                            (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 elects continuation coverage 
                        under subsection (a)(1).
            (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) $25,000.
            ``(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 
                `$50,000' for `$25,000'.
                    ``(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 `$37,500' for `$25,000'.
    ``(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
                    (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, 
        notwithstanding any limitations on pay otherwise imposed, 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
                    ``(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)(5)(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) 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) 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).
    ``(f) 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, and
            ``(6) regulations or other guidance to permit the 
        advancement of the credit determined under subsection (a).
    ``(g) 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.
    ``(h) 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.
    ``(i) 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) 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) 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).
    ``(f) 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), and
            ``(6) regulations or other guidance to permit the 
        advancement of the credit determined under subsection (a).
    ``(g) 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.
    ``(h) 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.
    ``(i) 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(e)(3) and 3132(e)(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) 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.
            ``(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), or
                                    ``(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.
                        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) 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) 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.--
            ``(1) In general.--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.
            ``(2) Application where certain 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.
    ``(h) Third Party Payors.--Any credit allowed under this section 
shall be treated as a credit described in section 3511(d)(2).
    ``(i) 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 substitute `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.
    ``(j) 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.
    ``(k) 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).
    ``(l) Regulations and Guidance.--The Secretary shall issue such 
forms, instructions, regulations, and guidance as are necessary--
            ``(1) to allow the advance payment of the credit under 
        subsection (a) as provided in subsection (i)(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 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.
    ``(m) 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 
        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 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.

                          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.--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) Withdrawal Liability.--An employer's withdrawal liability for 
purposes of this title shall be calculated without taking into account 
special financial assistance received under this section until the plan 
year beginning 15 calendar years after the effective date of the 
special financial assistance.
    ``(m) Required Disclosure.--An eligible plan that receives special 
financial assistance under this section shall provide to the 
corporation, the Secretary of the Treasury, each employer that has an 
obligation to contribute to such plan, and each labor organization 
representing participants employed by such employer, an estimate of the 
employer's share of the plan's unfunded vested benefits as of the end 
of each plan year ending after the date of enactment of this section, 
as determined after taking into account any special financial 
assistance received under this section. Such disclosure shall include a 
statement that, due to the special financial assistance provided under 
this section, the plan will have sufficient resources to pay 100 
percent of the plan's benefit obligations until the last day of the 
plan year ending in 2051.
    ``(n) 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.
    ``(o) Conditions on Plans Receiving Special Financial Assistance.--
            ``(1) In general.--The corporation, in consultation with 
        the Secretary of the Treasury, may impose, by regulation, 
        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).
    ``(p) 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.--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, 
                        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, 2019 (or, at the election of the 
        plan sponsor, after December 31, 2018)--
                    ``(A) the shortfall amortization bases for all plan 
                years preceding the first plan year beginning after 
                December 31, 2019 (or after December 31, 2018, 
                whichever is elected), 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, 2019 (or, at the election of the 
        plan sponsor, after December 31, 2018)--
                    ``(A) the shortfall amortization bases for all plan 
                years preceding the first plan year beginning after 
                December 31, 2019 (or after December 31, 2018, 
                whichever is elected), 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, 2021, 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. COST OF LIVING ADJUSTMENT FREEZE.

    (a) In General.--Subsection (d) of section 415 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Freeze on cost of living adjustments.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), in the case of calendar years 
                beginning after December 31, 2030--
                            ``(i) no adjustment shall be made under 
                        paragraph (1), and
                            ``(ii) the dollar amounts as adjusted under 
                        such paragraph for calendar year 2030 shall 
                        apply.
                    ``(B) Exception.--Subparagraph (A) shall not apply 
                in the case of a plan maintained pursuant to 1 or more 
                collective bargaining agreements.''.
    (b) Compensation Limit.--Paragraph (17) of section 401(a) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subparagraph:
                    ``(C) Freeze on cost of living adjustments.--
                            ``(i) In general.--Except as provided in 
                        clause (ii), in the case of calendar years 
                        beginning after December 31, 2030--
                                    ``(I) no adjustment shall be made 
                                under subparagraph (B), and
                                    ``(II) the dollar amount as 
                                adjusted under such subparagraph for 
                                calendar year 2030 shall apply.
                            ``(ii) Exception.--Clause (i) shall not 
                        apply in the case of a plan maintained pursuant 
                        to 1 or more collective bargaining 
                        agreements.''.
    (c) Conforming Amendments.--
            (1) Section 45A(c)(3) of the Internal Revenue Code of 1986 
        is amended by striking ``415(d)'' and inserting ``415(d) 
        (without regard to paragraph (5) thereof)''.
            (2) Section 402(g)(4) of such Code is amended by striking 
        ``415(d)'' and inserting ``415(d) (without regard to paragraph 
        (5) thereof)''.
            (3) Section 408(p)(2)(E)(ii) of such Code is amended by 
        striking ``415(d)'' and inserting ``415(d) (without regard to 
        paragraph (5) thereof)''.
            (4) Section 409(o)(2) of such Code is amended by striking 
        ``415(d)'' and inserting ``415(d) (without regard to paragraph 
        (5) thereof)''.
            (5) Section 416(i)(1)(A) of such Code is amended by 
        striking ``415(d)'' and inserting ``415(d) (without regard to 
        paragraph (5) thereof)''.
            (6) Section 457(e)(11)(B)(iii) of such Code is amended by 
        striking ``415(d)'' and inserting ``415(d) (without regard to 
        paragraph (5) thereof)''.
            (7) Section 457(e)(15)(B) of such Code is amended by 
        striking ``415(d)'' and inserting ``415(d) (without regard to 
        paragraph (5) thereof)''.
            (8) Section 664(g)(7)(B) of such Code is amended by 
        striking ``415(d)'' and inserting ``415(d) (without regard to 
        paragraph (5) thereof)''.

                   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) Suspension of State Match Requirement in Fiscal Years 2021 and 
2022.--With respect to the amounts made available by section 
418(a)(3)(A) 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 absence of this 
section, 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.''.

                     TITLE X--INTERNATIONAL AFFAIRS

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).
    (c) Period of Availability.--Funds appropriated by this section 
shall remain available for one additional year if such funds are 
initially obligated before the expiration of the period of availability 
contained in subsection (a).

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.
    (c) Period of Availability.--Funds appropriated by this section 
shall remain available for one additional year if such funds are 
initially obligated before the expiration of the period of availability 
contained in subsection (a).

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 NATURAL RESOURCES

SEC. 1101. 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. 1102. 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) to identify and designate wildlife species, or 
larger taxonomic groups of species, as injurious under such provisions 
if they transmit a pathogen that could potentially pose a risk to human 
health and develop regulations to develop a process to make emergency 
listings for injurious species.

         TITLE XII--COMMITTEE ON SCIENCE, SPACE, AND TECHNOLOGY

SEC. 12001. 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. 12002. 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.

            Passed the House of Representatives February 27 
      (legislative day February 26), 2021.

            Attest:

                                                                 Clerk.
117th CONGRESS

  1st Session

                               H. R. 1319

_______________________________________________________________________

                                 AN ACT

 To provide for reconciliation pursuant to title II of S. Con. Res. 5.